Revenue Code of the Municipality of MacArthur, Leyte

December 5, 2016 Excerpt from the Minutes of the 16th Regular Session of the Sangguniang Bayan of MacArthur, Leyte Held on 05 December 2016 at the Municipal Session Hall. MACARTHUR MUNICIPAL ORDINANCE NO. 004-16 AMENDED REVENUE CODE OF THE MUNICIPALITY OF MACARTHUR, LEYTE Author: Hon. Roden T. Belleza Co-Authors: Hon. Dante D. Esplanada, Hon. Leonides C. Ruba, Hon. Leonardo R. Leria, Jr. Be it ordained by the Sangguniang Bayan of the Municipality of MacArthur, Leyte, that: CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title . This ordinance shall be known as the Revenue Code of the Municipality of MacArthur, Leyte. 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. HTcADC (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 fails 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. (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 participation) , associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (e) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20). (f) Fee means a charge fixed by 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) Motorcycle-for-hire refers to motorcycles used for the transport of goods for a fee. (l) 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 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. (m) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. (n) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (o) Pedicab (Padyak) refers to a non-motorized three-wheeled passenger vehicle which the driver propels by pedaling and usually with the cab attached to the main cycle at the right side. (p) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. (q) Public Market a place where fresh food or items for food or other commodities are sold. It may be established or operated by the municipal government or by a franchise granted by the Sangguniang Bayan to private persons. The public market area may include stalls where goods may be sold to public, loading and unloading spaces and parking areas for vehicles. (r) Public Utility refers to electric power generating and distributing systems, road, rail, air and water companies, characterized by large investments because their optimum scale is huge. They are natural monopolies whose prices, profits and efficiency are not subject to competitive checks, and they provide essential services to industries and constituents. The operations of public utilities are granted through special laws or ordinances. (s) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. (t) 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. (u) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (v) Shopping Centers refers to business establishments which may include groceries, appliances. Refrigerated or non-perishable goods, amusement activities, movie houses, fitness centers, clothing apparels, home furnishing, etc. housed in one building or several buildings. It may be operated by one person or by difference persons renting spaces in the complex. (w) 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. (x) 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. (y) 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, avocation, pastime, or fun. (d) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show 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 to 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 are served at a price. (k) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results or 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 hoses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors. The term contractor shall include 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. aScITE (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 (50,000.00) 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 person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. (u) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (v) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold. (w) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water. (x) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel. (y) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end used 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 or 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 Amount of Tax per Annum Less than 10,000.00 198.00 10,000.00 or more but less than 15,000.00 264.00 15,000.00 or more but less than 20,000.00 362.40 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 At a rate not exceeding forty-five percent (45%) of one percent (1%) in excess of P6,500.00 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: Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum Less than 1,000.00 21.60 1,000.00 or more but less than 2,000.00 39.60 2,000.00 or more but less than 3,000.00 60.00 3,000.00 or more but less than 4,000.00 86.40 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 7,000.00 171.30 7,000.00 or more but less than 8,000.00 198.50 8,000.00 or more but less than 10,000.00 224.70 10,000.00 or more but less than 15,000.00 264.00 15,000.00 or more but less than 20,000.00 330.50 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 2,966.00 200,000.00 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 At a rate not exceeding sixty percent (60%) of one percent (1%) in excess of P2,000,000.00 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 (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. Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum P400,000.00 or less 2% More than P400,000.00 1% The rate of two percent (2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). 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. Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum Less than 5,000.00 33.00 5,000.00 or more but less than 10,000.00 73.92 10,000.00 or more but less than 15,000.00 125.50 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 At a rate not exceeding sixty percent (60%) of one percent (1%) in excess of 2,000,000.00 Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P11,500.00 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, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. (g) On businesses hereunder enumerated, the graduated tax rates are hereby imposed: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers; 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments; 3. Commission agents; 4. Lessors, dealers, brokers of real estate; 5. On travel agencies and travel agents; 6. On boarding houses, pension houses, motels, apartments, apartelles, and condominiums; 7. Subdivision owners/Private Cemeteries and Memorial Parks; 8. Privately-owned markets; 9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories; 10. Operators of Cable Network System; 11. Operators of computer services establishment; 14. General consultancy services; 15. All other similar activities consisting essentially of the sales of services for a fee. Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum Less than 5,000.00 125.50 5,000.00 or more but less than 10,000.00 187.50 10,000.00 or more but less than 15,000.00 250.50 15,000.00 or more but less than 20,000.00 375.00 20,000.00 or more but less than 30,000.00 500.00 30,000.00 or more but less than 40,000.00 675.00 40,000.00 or more but less than 50,000.00 875.00 50,000.00 or more but less than 75,000.00 1,125.00 75,000.00 or more but less than 100,000.00 2,000.00 100,000.00 or more but less than 150,000.00 2,500.00 150,000.00 or more but less than 200,000.00 3,750.00 200,000.00 or more but less than 250,000.00 5,000.00 250,000.00 or more but less than 300,000.00 5,750.00 300,000.00 or more but less than 400,000.00 6,250.00 400,000.00 or more but less than 500,000.00 7,500.00 500,000.00 or more but less than 750,000.00 10,000.00 750,000.00 or more but less than 1,000,000.00 12,500.00 1,000,000.00 or more but less than 2,000,000.00 13,750.00 2,000,000.00 or more At a rate not exceeding two percent (2%) in excess of 1,000,000 Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P11,500.00. (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. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt: from the peddler's tax herein imposed. The tax herein imposed shall be payable within the first 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. ARTICLE B Other Taxes on Business Tax on Mobile Traders SECTION 2B.01. Definition. When used in this Article: A Mobile Trader is a person, who either for himself or commission, travels from place to place and sells his goods or sells and offers to deliver the same, using a vehicle . Subsumed in this definition are rolling stores , portable stores , and similar arrangements. SECTION 2B.02. Imposition of Tax . There is hereby imposed an annual tax at the rate of one percent (1%) on the gross receipts of Mobile Traders. SECTION 2B.03. Time of Payment . The tax shall be paid upon the issuance of the Mayor's Permit to do business in the Municipality. HEITAD SECTION 2B.04. Administrative Provisions . (a) The Municipal Treasurer shall determine the taxable gross receipts by applying the Presumptive Income Level Technique provided in this Code, and thereafter assess and collect the tax due. Tax on Operators of Public Utility Vehicles SECTION 2B.05. Imposition of Tax . There is hereby imposed a tax on operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises: Kind of Public Utility Amount of Fee per Annum Air-conditioned buses 1. 50-seater 3,000 per unit 2. 51 and above seater 3,500 per unit Buses without air-conditioning 2,500 per unit "Mini" buses 2,000 per unit Jeepneys/AUVs/Multicab 1,500 per unit Taxis 1,000 per unit SECTION 2B.06. Time of Payment. The tax shall be paid within the first twenty (20) days of January of each year. Tax on Ambulant and Itinerant Amusement Operators SECTION 2B.07. Imposition of Tax . There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Type of Amusement Amount of Fee Circus, carnivals, or the like per day P1,000.00 Merry-Go-Round, roller coaster, ferris wheel, swing, shooting gallery and other similar contrivances per day P1,000.00 Sports contest/exhibitions per day P2,000.00 Other similar contrivances P2,000.00 SECTION 2B.08. Time of Payment. The tax herein imposed shall be payable before engaging in such activity. Tax on Mining Operations SECTION 2B.09. Definitions. When used in this Section (a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. (c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate. SECTION 2B.10. Imposition of Tax . There is hereby levied an annual tax at the amount of P2,000,000.00 on mining operations. cSaATC SECTION 2B.11. Situs of the Tax . Payment of the tax shall be made to this municipality which has jurisdiction over the mining area. (In case the area transcends two (2) or more local government units, payment shall be made to the municipality having the largest area.) SECTION 2B.12. Exclusion . Extraction of the following are excluded from the coverage of the tax levied herein: (a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources; (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 2B.13. 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. SECTION 2B.14. Administrative Provisions . (a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonment, cancellation and others, are recorded. (b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed. SECTION 6. n Liability to Real Property Tax . Any person, grantee, concessionaire who shall undertake and execute mining operations (exploration development and commercial utilization) of certain mineral deposits existing within the mining area shall be subject/liable to real property tax. SECTION 7. Payment of Mayor's Permit and Other Regulatory Fees . Mayor's Permit and other regulatory fees shall be collected before the start of the mining operation of a mining company pursuant to Sections 147 and 151 of the LGC and as implemented under a duly-enacted revenue code of the LGU concerned. Tax on Forest Concessions and Forest Products SECTION 2B.15. Definitions . When used in this Section (a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, scenic, historical, recreational, and geologic resources in forest lands. (b) Forest Lands include the public forest, the permanent forest or the forest reserves, and forest reservations. SECTION 2B.16. Imposition of Tax . There is hereby imposed a tax on forest concessions and forest products at a rate of fifty (50) percent (2%) of the annual gross receipts of the concessionaire during the preceding year. SECTION 2B.17. 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. ARTICLE C Exemptions SECTION 2C.01. Exemption. Business engaged in the production, manufacture, refining, distribution of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed under Article A and Article B. ARTICLE D Situs of Tax SECTION 2D.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 Municipality 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 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. (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 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 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 Municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the Municipality where the factory, project office, plant or plantation is located. The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for. 4. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: Sixty percent (60%) to the Municipality where the factory is located; and Forty percent (40%) to the 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 dais factory shall be taxable by this municipality along with the sales made in the principal office. (c) Port of Loading the 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 exported maintain in said 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 E Payment of Business Taxes SECTION 2E.01. Payment of Business Taxes. (a) The taxes imposed under Chapter II 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 Chapter II of this Code any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Chapter II of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in 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 2E.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 2E.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 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 2E.04. Administrative Provisions. (a) Requirement . Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed under the pertinent Article. (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 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 or 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 Receipt. All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) Sworn Statement of Gross Receipts or Sales . Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this 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 One Hundred and Fifty Pesos (P150.00). (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: (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 in 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. ARTICLE F Presumptive Income Level SECTION 2F.01. 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. [The PIL technique makes use of easily verifiable indicators as means for determining gross sales. It is based on logical assumptions that do not require monitoring of business establishments nor financial audit and complicated computation. The indicators can be in the form of estimated daily sales/gross receipts, average number of customers, estimates of inventories, inventory turnover and mark-ups, space occupied, occupancy rates, and others. The indicators will also depend on the nature of the business. The major consideration in identifying possible indicators should be that these are easy to quantify, verifiable, common for the business, and acceptable to both the LGU and the taxpayers.] SECTION 2F.02. The Presumptive Income Level (PIL) of gross receipts shall be used to validate the gross receipts declared by taxpayers and/or for establishing the taxable gross receipts where no valid data is otherwise available. CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 3A.01. Mayor's Permit . All persons are required to obtain a Mayor's Permit for the privilege of conducting business within the municipality. SECTION 3A.02. 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 of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for. For purpose of the Mayor's Permit Fee, the following Philippine categories of business sizes are hereby adopted: Enterprise Scale Asset Limit Workforce Micro-Industry P150,000 and below No specific Cottage Industries Above P150,000 to P1.5M Less than 10 Small-scale Industries P1.5 to P15M 10-99 Medium-scale Industries P1.5M to P60M 100-199 Large-scale Industries Above P60M 200 or more The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee. (a) On business subject to graduated Fixed taxes Amount of Fee per Annum Classification/Category Rate of Fee 1. On Manufacturers/Importers/Producers Micro-Industry 1. Bakery per employee P3,000.00 2. Hollow Blocks a. Machine-made P3,000.00 b. Manual P2,000.00 3. Native Products P1,500.00 4. Wood Furniture Production P2,500.00 5. Bamboo Furniture P1,000.00 6. Kiosk Maker P5,000.00 Cottage Industries 1. Native and Souvenirs P1,000.00 Small-scale Industries 1. Crushers P50,000 2. Copra and Palay Buyer P10,000 Medium-Scale Industries 1. Factories P50,000 Large-Scale Industries 2. Cement Production/Batching Plant P100,000 2. On Banks Rural, Thrift and Savings Banks 20,000.00 Commercial, Industrial and Development Banks 30,000.00 Universal Banks 50,000.00 3. On Other Financial Institutions Small 10,000.00 Medium 15,000.00 Large 20,000.00 4. On Contractors/Service Establishments Micro-Industry 1. Canteen P3,000.00 2. Restaurant/Eatery/Bulaloan P5,000.00 Cottage Industries 1. Catering 10,000.00 2. Resort P5,000.00 3. Boarding/Lodging House P5,000.00 Small-scale Industries P12,000 Medium-Scale Industries P15,000 Large-Scale Industries P25,000 5. On Wholesalers/Retailers/Dealers or Distributors Micro-Industry 1. Sari-Sari Store (P10,000 below Gross) P2,000.00 2. Mini-enterprises P3,000.00 Cottage Industries 1. Enterprises P5,000.00 2. Gen. Merchandise P6,000.00 3. Motor Spare Parts & Accessories P3,000.00 4. Agri-vet P5,000.00 5. Meat Shoppe P4,000.00 Small-Scale Industries 1. Pharmacy P10,000 Medium-Scale Industries P10,000 Large-Scale Industries P20,000 6. On Trans-loading Operations Medium 50,000.00 Large 100,000.00 7. Other Businesses Micro-Industry P800.00 Cottage Industries 1,000.00 Small-Scale Industries 3,000.00 Medium-Scale Industries 5,000.00 Large-Scale Industries 10,000.00 8. Business of Retailing Liquid Petroleum Products Sec. 9 of DOE DC No. 2003-011-10: CERTIFICATE OF COMPLIANCE The DOE, through the OMB, shall issue a Certificate of Compliance upon the complete submission of and full compliance by the Retail Outlet owner and/or operator with the requirements provided in the foregoing Sections of this Rule. No Retail Outlet shall operate until a Certificate of Compliance is so secured from the DOE. The owner and/or operator shall be deemed to be engaged in the ILLEGAL TRADING of Liquid Petroleum Products if he/she operates without the Certificate of Compliance and/or violates any of the foregoing Sections. PERMIT AND REGULATORY FEES SECTION 1. n All applicants for Mayor's Permit shall comply with the following requirements: Mayors Permit P300.00 Application Fee 100.00 Secretary's Fee 150.00 Service Fee 100.00 Police Clearance 100.00 Sanitary Permit 150.00 Health Permit 100.00 Garbage Fee (depends of Business/areas) - Business Permit Fee (depends of Business applied) - SECTION 2. Mayor's Permit . 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 as follows: 1) TOBACCO DEALERS Retails leaf to tobacco dealers/retail tobacco dealer P600.00/annum Wholesale tobacco dealer 600.00/annum 2) DEALERS IN FERMENTED LIQUORS, DISTILLED SPIRITS AND/OR WINE License of tuba producer P200.00/tree/annum Retail dealer in domestic fermented liquor 900.00/annum Retail dealer in tuba, base and/or tapuy & vino liquor 600.00/annum Wholesale dealer in fermented liquor 1,200.00/annum Wholesale dealer in domestic liquor 600.00/annum Wholesale dealer in foreign liquor 1,000.00/annum 3) AMUSEMENT DEVICE AND PLACES Visual Entertainment 5,400.00/annum Cocktail lounge/bar; cabaret/dance hall 5,000.00/annum Theater & Cinema-house Itenerant operator per day w/orchestra only Seating Capacity: below 500 1,000.00/annum With balcony & orchestra Seating capacity of less than 500 1,500.00/annum Seating capacity from 500-999 2,500.00/annum Seating capacity of 1,000 and over 4,000.00/annum With lodge, balcony and orchestra 4,500.00/annum Air-conditioned theatre and cinematograph boxing stadium; skating rinks; bath house and/or swimming pool, or other similar places 15,000.00/annum Bowling alley automatic, per lane 400.00/annum non-automatic, per lane 200.00/annum Billiard or pool hall, for 1st table 500.00/annum succeeding table 200.00/annum Boxing contest, per night 5,000.00/event succeeding night 150.00 4) n OTHER BUSINESS Private cemetery or memorial park 10,000.00/annum Rice and corn mill: Kiskisan type 1,000.00/annum Baby Cono 5,000.00/annum Cono Type 20,000.00/annum Private detective or Security Agency 5,000.00/annum a) Ice cream stand, barbecue stand, halo-halo and gulaman, stand and popcorn stand 1,000.00/annum b) For each duplicate of permit issued 300.00/copy c) Commercial Warehouse 5,000.00/annum d) Lumber yard 5,000.00/annum e) Storage of flammable substance, cold storage 1,000.00/annum f) Barber shop, vulcanizing shop, shoe repair shop, cellphone repair shop, upholstery/embroidery, office equipment repair shop, auto repair shop, radio electronic repair shop, dress shop, photo studio, junk shop, art studio/billboard signage, beauty parlor, watch repair shop, refreshment parlor, photocopier operator 1,500.00/annum g) Bicycle/motorcycle dealer & parts, welding shop, funeral parlor, optical shop, distributor/dealer/outlet or cosmetic products/rtw's 2,000.00/annum h) Hardware, drugstore 10,000.00/annum i) Gilingan 400.00/annum j) Gasoline station 15,000.00/annum Internet caf above 10 computer units 5,000.00/annum below 10 computer units 2,500.00/annum k) Custom brokers 5,000.00/annum l) Occupational Mayor's Permit 1. Guards, Waiters & Waitresses, GRO's Embalmer, Dispatcher 100.00/annum 2. Letchonero, Carpenter, Mason 100.00/annum 3. Thresher Operator 500.00/annum 4. Harvester Operator 500.00/annum 5. Mechanic 500.00/annum m) Nipa Shingle Maker 50.00/annum n) Habal-habal Operator 500.00/annum o) Whole Coconut Buyer 1. Small Scale (below 500 pcs) 2,500.00/annum 2. Large Scale (above 500 pcs) 5,000.00/annum A. ADDITIONAL CATEGORIES B. FEES 1. Night or Day Clubs, Supper Clubs, Cocktail Bars, Disco Houses, Beer Gardens, Restobars, & Caf Shop P2,500.00/annum 2. Social Clubs or Voluntary Associations and Organizations P1,000.00/annum 3. Videoke Bars, KTV Bars and the likes P2,000.00/annum 4. Lotto Outlets and Booking Offices P2,000.00/annum 5. Cooperative Engaged Business within the Municipality P500.00/annum 6. Private Schools not Regulated by DepEd P3,000.00/annum 7. Sand and Gravel, and Other Quarry Resources Hauling, Excavation, and Extraction Business P20,000.00/annum * The fees for this business category is presented on the Municipal Ordinance No. 4, series of 2013, of MacArthur, Leyte, Article VIII, Section 1. 9. * Hollow Blocks and Concrete Products Dealer P2,600.00/annum 10. Water Refilling Station P3,000.00/annum 11. Video Services a. Coverage P1,500.00/annum b. Rental P1,000.00/annum c. Videogram Exhibitors P500.00/annum 12. Sound System Operators and related services rendered within the jurisdiction of the Municipality a. Owned by MacArthuranons P1,500.00/annum b. Owned by Non-MacArthuranons P2,000.00/annum 13. Corporation and Partnerships Operating its business within the Municipality P20,000.00/annum 14. Telecommunications Globe and Smart P25,000.00/annum Other Networks P15,000.00/annum 15. Permit to Operate Cell Site and Cell Towers P10,000.00/tower/annum 16. Piggery Owners - more than 3 heads but not more than 10 P500.00/annum - more than 10 but not more than 50 P1,000.00/annum - more than 50 P5,000.00/annum Poultry (Small Scale) P3,000.00/annum (Large Scale) P6,000.00/annum 17. Copra Buyer P6,000.00/annum 18. Palay Grain Buyer P6,000.00/annum 19. Palay Grain Wholesaler and Retailer P6,000.00/annum 21. * Welding and Machine Shop P2,000.00/annum 22. Junkshop and Scrap Buyer P2,000.00/annum 23. Vulcanizing Shop P2,000.00/annum 27. * Insurance and Memorial Services P5,000.00/annum 28. Carwash Services and the likes P1,500.00/annum 29. Heavy Equipment using Municipal Roads P2,000.00/annum 30. Palay Grain Mechanical Harvester Operator/Owner (per unit) P5,000.00/annum 31. Palay Grain Mechanical Drier Operator/Owner (per unit) P5,000.00/annum 33. * Metallic Minerals Extraction from the Lands within the Jurisdiction of the Municipality P2,000,000.00/annum * An ordinance providing an addendum to Section 3A.01 on the Mayor's Permit of Chapter III on Permit and Regulatory Fees of the Revenue Code of MacArthur, Leyte is hereby presented upon adding this Business Categories on Nos. 36 & 37. 34. Subdivision Operators P10,000.00/annum 35. Rice mill Operators P15,000.00/annum 36. Charcoal Dealers P500.00/annum 37. Lechon Business P500.00/annum Meat shoppe P2,000.00/annum 38. Restaurants and the likes P3,000.00/annum 39. Furniture Business P2,000.00/annum 40. Conduct of Promo Sales and Caravans P500.00 per day 41. Burger Stand P2,500.00/annum 43. Bahay-Kubo Makers P1,000.00/annum 44. Lapida Making P500.00/annum 45. Chainsaw Operator P500.00/annum 46. Training Facilities and Centers P5,000.00/annum 47. Docking Fee P1,500.00/docking 48. Wharfage Fee a. Magnetite Sand P4.00/metric ton b. Sand and Gravel P2.00/cubic meter * An ordinance providing an addendum to section 1 and section 2 of ordinance no. 1, series of 2006, "An ordinance charging/collecting fees on cargo barge and ships docking at the charging/collecting fees on cargo barge and ships docking at the shore of the Municipal Waters of MacArthur, Leyte will serve as a supporting document of the nos. 52 & 53 categories for adding it on the New Revenue Code. 49. Sale of Bidding Documents. * As issued through Government Procurement Policy Board (GPPB) Resolution 04-2012, dated 24 February 2012, and published in the Daily Tribune on 20 August 2012, the standard rates for the Sale of Bidding Documents are to be obtained on the Guidelines on the Sale of Bidding Documents P. 278. Standard Rates The cost of bidding documents shall correspond to the ABC range as indicated in the table below. This shall be the maximum amount of fee that procuring entities can set for the acquisition of bidding documents. Approved Budget for the Contract Maximum cost of Bidding Documents (in Philippine Peso) 500,000 and below 500.00 More than 500,000 up to 1 Million 1,000.00 More than 1 Million up to 5 Million 5,000.00 More than 5 Million up to 10 Million 10,000.00 More than 10 Million up to 50 Million 25,000.00 More than 50 Million up to 500 Million 50,000.00 More than 500 Million 75,000.00 50. Community eCenter Usage * Municipal Ordinance No. 03 series of 2012 provides the Pricing for the Usage of the CeC of the Local Government Unit of MacArthur, Leyte. PRICING Computer Rental With webcam Php12.00 per hour Without webcam Php10.00 per hour Printing/Copying Black ink Long Php4.00 per page Short Php4.00 per page Colored ink Long Php6.00 per page Short Php6.00 per page Encoding Long Php10.00 per page Short Php8.00 per page Scanning Php5.00 per page CD Burning Php30.00 per CD with case Greeting Cards/Invitation Black Ink Php10.00-Php25.00 per page Colored Ink Php20.00-Php50.0 per page 1. Training prices of the training will depend on the topic, on a per person per day basis with a minimum rate of P120 per person. a. Rates may be increased; however, it must be 30% maximum lower than the prevailing market rates rounded off to the nearest peso. b. Any additional services, products and fees shall be endorsed by the core group to be approved by the Sangguniang Bayan through a resolution or ordinance. 51. Professional Tax P300.00/annum * The Local Government Code of 1991, Section 139 (P. 225) states that the municipality may levy an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at such amount and reasonable classification as the Sangguniang Panlalawigan may determine but shall in no case exceed Three Hundred Pesos (P300.00). 53. n Birthing Clinic P2,000.00 54. Body Building/Physical Fitness Gym P1,000.00 55. Tailoring and Upholstery P1,000.00 The permit fee is payable for every distinct or separate establishment or place where the business or trade in conducted. One line business of trade does not become exempt by being conducted with some other business of trade for which the permit has been obtained and the corresponding fee paid for. SECTION 3A.03. 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 or each year in case of renewal thereof. 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. TIADCc SECTION 3A.04. Administrative Provisions . (a) Supervision and control over establishments and places . The Municipal Mayor shall supervise and regulate all establishments and places where business is conducted. He shall prescribe rules and regulations 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 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 c. n Department of Trade and Industry (DTI) Registration Certificate with Approved Application Forms, in case of single proprietorship d. Securities and Exchange Commission (SEC) Registration and Articles of Incorporation and By-Laws, in case of partnership or corporation e. A certificate attesting to the tax exemption if the business is exempt f. Certification from the officer in charge of the zoning that the location of the new business is in accordance with zoning regulations g. Tax clearance showing that the applicant has paid his tax obligations to the municipality h. Barangay clearance/proof of filing (in case of non-issuance of barangay clearance within seven (7) working days from date of filing a Mayor's Permit may be issued to the applicant i. 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 j. Health certificate for all food handlers, and those required under Chapter IV, Art. D of this Revenue Code k. Community Tax Certificate l. Contract of Lease, if leasing 2. For renewal of existing business permits a. Previous year's Mayor's permit b. Copies of the annual or quarterly tax payments c. Copies of all receipts showing payment of all regulatory fees as provided for in this Code d. Certificate of tax exemption from local taxes or fees, if exempt e. Audited Financial Statement prescribed by the Bureau of Internal Revenue for the next preceding year a. n BIR Registration Certificate b. Barangay Clearance c. Declaration of previous year's gross sales/receipts Upon submission of the application, it shall be the duty of the 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 inspection fees and other impositions required by this Revenue Code and other Municipal tax ordinances. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. A Mayor's Permit shall not be issued to: (1) Any person who previously violated an ordinance or regulation governing permits granted; (2) Any person whose business establishment or undertaking does not conform with zoning regulations and safety, health and other requirements of the municipality; (3) Any person who has unsettled tax obligation, debt or other liability to the government; (4) Any person 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. cSEDTC Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.; location of the business; date of issue and expiration of the permit; and other information as may be necessary. The 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 Twenty-five (25%) percent of the same amount the Permit was issued. (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 . The Mayor's Permit may be revoked any of the following grounds: 1. When a person doing business under the provisions of this Revenue Code violates any of its provisions; 2. When the person refuses to pay an indebtedness or liability to the municipality; 4. When the person abuses his privilege to do business to the injury of the public moral or peace; or 5. 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. 6. 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 of the person whose privilege is revoked, until restore by the Sangguniang Panlungsod. SECTION 3A.05. Rules and Regulations on Certain Establishments. (a) On restaurants, cafes, cafeterias, carinderias , eateries, food caterers, ice cream and other refreshment parlors, soda fountain bars, 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. (b) 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. (c) 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 Fees for Sealing and Licensing of Weights and Measures SECTION 3B.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 3B.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 every six (6) months by the official sealer who shall be 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 3B.03. Imposition of Fees . Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed annually and pay therefor to the Municipal Treasurer the following fees: KINDS OF SEALING AND WEIGHING INSTRUMENTS AMOUNT OF FEE (a) For sealing linear metric measures: Not over one (1) meter P50.00 Measure over one (1) meter 100.00 (b) For sealing metric measures of capacity: Not over ten (10) liters P50.00 Over ten (10) liters 100.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kgs. P50.00 With capacity of more than 30 kgs. but not more than 300 kgs. 100.00 With capacity of more than 300 kgs. but not more than 3,000 kgs. 150.00 With capacity of more than 3,000 kgs. 200.00 (d) For sealing apothecary balances of precision P100.00 (e) For sealing scale or balance with complete set of weights For each scale or balance or other balance with complete set of weights for used therewith P50.00 For each extra weight 5.00 For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, and addition service charge of P100.00 for each instrument shall be collected. SECTION 3B.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. AIDSTE 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 five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 3B.05. Place of Payment . The fees herein levied shall be paid in Municipality/the municipality where the business is conducted by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the Municipality/municipality where he maintains his residence. SECTION 3B.06. Exemptions . (a) All instruments for weights and measures used in government work of or maintained of public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures instruments intended for sale. SECTION 3B.07. Administrative Provisions . (a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, 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 instruments within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Municipal Auditor or his representative. SECTION 3B.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 for determining weight or measure has been fully rested, 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 of weight or measure 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 of weight or measure 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 brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or l) for any person to procure 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 sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments. SECTION 3B.09. Penalties . (a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of Section 3B.08 shall, upon conviction, be subject to a fine of not less than Two hundred pesos (P200.00) but not more than One thousand pesos (P1,000.00) or by imprisonment of not more than one (1) year, or both, upon the discretion of the court. (b) Any person who shall violate the provisions of paragraph (g) of Section 3K.06 for the first time shall be subject to fine of not less than Five hundred pesos (P500.00) or by imprisonment of not less than one (1) month but not more than five (5) years, or both, upon the discretion of the court. SDAaTC (c) The owner-possessor or user of instrument of weights and measure enumerated in paragraph (h) to (k) of Section 3K.06 shall, upon conviction, be subject to a fine of not less than Three hundred pesos (P300.00) or imprisonment not exceeding one (1) year, or both, upon the discretion of the court. [This Article has updated to conform to the provisions of the Consumer Act of 1992, Republic Act No. 7394.] ARTICLE C Permit Fees on Tricycle/Motorpot Operation SECTION 3F.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 or a motorcycle with a two wheeled cab, the former having a total of four wheels, otherwise known as the motorela. (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 3F.02. Imposition of Fees . The following fees shall be collected for the operation of tricycle: Other fees on tricycle operations: A. Tricycle/Motorpot (Private) Registration Fee 200.00 Processing Fee 100.00 300.00 Tricycle/Motorpot (for hire) Permit Fee 1,500.00 Identification Plate 150.00 Regulatory Fee 100.00 Registration Fee 200.00 Processing Fee 100.00 Franchising Fee (for 3 yrs.) 500.00 Operators Permit 300.00 2,850.00 SECTION 3. Administrative Provisions. A. THE MACARTHUR TRICYCLE FRANCHISING BOARD The Tricycle Franchising Board under the Sangguniang Bayan is hereby created to be composed of the following (MacArthur Motorpot Samahan (MMS)): 1. The Chairman of the Committee on Transportation and Communication as Chairman 2. The Chairman of the Committee on Peace, Public Order and Safety as Member 3. The Chairman of the Committee on Barangay Affairs as Member 4. The Chairman of the Committee on Finance as Member 5. The PNP Chief as Member 6. The Municipal Treasurer as Member The personnel under the Office of the Municipal Treasurer (License & Permits Section) will provide secretarial support and assistance to the Board. B. REGISTRATION A. All public motorized tricycle for hire operating within the territorial jurisdiction of the Municipality of MacArthur shall register with the Office of the Mayor and apply for a franchise with the Sangguniang Bayan through the Tricycle Franchising Board created for the purpose to operate motorized tricycle for hire. B. All applicants for tricycle franchise (new/renewal) should present the following documents: 1. Barangay, Police/Mayor/Judge Clearance 2. Xerox copy of Certificate of Registration 3. Xerox of copy of Owner's Receipt of Payment 4. Voter's ID or COMELEC Certification 5. Certificate of Membership of MacTODA C. All applicants shall only be issued with the permit if and only if the unit is considered capable of rendering the appropriate service the public deserves, this means the unit is either new and/or no signs of defect is present. C. DURATION OF FRANCHISE Franchise for motorized tricycle/MOTORPOT for hire is valid for three (3) years , renewable for the same period. D. RENEWAL OF FRANCHISE Franchise shall be renewable from its expiry date; failure to do so within fifteen (15) days, the franchise fee will be subject to a surcharge of 25%. Any franchise not renewed within six months from its expiry date shall automatically be cancelled. E. COLOR CODING AND BODY NUMBERING A. All Owners/Operators of Motorpot in MacArthur, Leyte operating within the Municipality are likewise required to repaint the FRONT and REAR portion of the sidecar and both SIDES of center car. 1. Privately owned tricycles shall have a color of white background with RED BOLD LETTERS PRINTED "NOT FOR HIRE" . 2. All owners/operators or tricycles in MacArthur, Leyte operating within the Municipality shall RE-NUMBER the sidecar (INSIDE FRONTING THE PASSENGER), FRONT and REAR and for CENTER CAR both sides adopting the plate number of the motorcycle as its body number with the following sizes: Front and inside of side car 6" x 12" Rear (side car) 6" x 12" Both Sides (Center Car) F. RULES AND REGULATIONS All operators of motorized public utility tricycles must comply with the following rules and regulations. a. Only a Filipino Citizen, of legal age, a bona fide residents of MacArthur and/or neighbouring municipalities, and financially capable to undertake the duties and obligations of a tricycle operations is qualified to operate for hire and who is limited to operate not more than THREE (3) UNITS. b. No tricycle for hire shall be allowed to operate within the territorial jurisdiction of the Municipality of MacArthur without having first complied with the following: 1. Motorize Tricycle Operator's Permit for the current year. 2. Motor Registration with the Land Transportation Office for the current year. 3. All owners/operators of tricycle in MacArthur operating within the Municipality are likewise required to REPAINT the front and rear portion of the SIDE CAR and both sides of CENTER CAR . 4. All owners/operators of tricycle in MacArthur, Leyte operating within the Municipality shall RENUMBER the side car of the tricycle adopting the PLATE NUMBER of the Motorcycle as BODY NUMBER . c. Franchise is transferable provided the buyer shall pay a transfer fee in the amount of P200.00 with a period of fifteen (15) days from the date of transfer. If the buyer fails to register his franchise within sixty (60) days from date of transfer, the franchise is deemed cancelled. d. CHANGE OF UNIT The owner/operator is allowed a change of unit provided such unit is no longer serviceable and/or the same is to be retired for private use; provided further that the Municipal Franchising Board is informed in writing of such change of unit, and subject to the approval of the Municipal Franchising Board. Operators who intend to stop operation completely or suspend service for more than two (2) months shall report in writing to the Municipal Franchising Board. e. No motorized tricycles shall be allowed to carry more passenger or goods than it is designed for: For Side Car 5 Passengers For Center Car 8 Passenger. f. No Driver of Public motorized tricycle for hire shall refuse to convey passengers to and from their destination . g. Operators shall employ only drivers with professional driver's license Restriction (1) (2) from the LTO. h. No person shall be allowed to operate or drive motorized tricycle for hire without franchise. i. Operators/Drivers of tricycle for hire must observe and obey traffic rules and regulations at all times, Speed limit within the Poblacion (School Zone, Public Market and similar institutions) is 20 kilometers per hour (KPH); outside the poblacion not to exceed 40-50 KPH . j. No drivers of tricycle for hire are allowed to convey passenger within the municipality when they are wearing sandos, or short pants, or worn out pants or slippers , however, the wearing of shoes shall be optional during rainy days . k. Identification Cards of Drivers shall be issued by the Office of the Mayor, provided the driver submits a 2" x 2" colored picture. l. To provide the operator a reasonable return or profit and still be affordable to the general public, the official fare to be initially adopted shall be a minimum fee of P7.00 , for regular; for students and for Senior Citizens less 20% of the regular fare within the poblacion where it is less than 4 km . radius; An additional of P2.00 per kilometer shall be collected outside the poblacion. m. No tricycle driver under the influence of liquor is allowed to drive tricycle for hire. SECTION 4. Penalties . Any person, operator or driver of motorized tricycle for hire who violates any provisions of this Article shall be penalized as follows: P500.00 fine for the first offense P1,000.00 fine for the second offense Fine for a Maximum of P2,500.00 for the third and succeeding offense and an imprisonment of not less than thirty (30) days but not more than six (6) months or both fine and imprisonment at the discretion of the Municipal Court and the franchise granted shall be revoked, in addition thereto, the vehicle shall be impounded with a poundage fee of P100.00 per day. ARTICLE D Permit Fee on Pedaled Tricycle SECTION 3G.01. Imposition of Fee . There shall be collected from the owner of pedaled tricycle operated within the Municipality, a permit fee of Five Hundred Pesos (P500.00) per annum. A. 1. Pedicab/Potpot (for hire) Processing Fee P100.00 Permit Fee 1,000.00 Registration Fee 100.00 Identification Plate Number 150.00 1,350.00 2. Pedicab/Potpot (Private) Processing Fee 100.00 Registration Fee 100.00 Identification Plate Number 150.00 350.00 SECTION 3G.02. Time of Payment . The imposed herein shall be due on the first day of January and payable to the Municipal Treasurer within the first twenty (20) days of January of every year. For pedaled tricycle acquired after the first twenty (20) days of January, the permit fee shall be paid without the penalty within the first twenty (20) days of the quarter following the date of purchase. SECTION 3G.04. Administrative Provisions . (a) A metal plate or sticker shall be provided by the owner of the pedaled tricycle granted a permit. (b) The Municipal Treasurer shall keep a register of all pedaled tricycles containing information such as the make and brand of the tricycle, the name and address of the owner and the number of the permit plate. ARTICLE E Permit Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 3H.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 Promotor 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 3H.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: PARTICULAR Amount of Fee (a) For the owner/operator/licensee of the cockpit: 1. Application filing fee P100.00 2. Annual cockpit permit fee P15,000.00 (b) From cockpit personnel: 1. Promoters/hosts P800.00 2. Pit Manager P350.00 3. Referee P600.00 4. Bet taker /"Kristo"/"Llamador" P350.00 5. Bet Manager /"Maciador"/"Kasador" P600.00 6. Cashier P600.00 7. Derby Matchmaker P600.00 SECTION 3H.03. Time and Manner of Payment. (a) Application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. (b) The cockpit registration fee is also payable upon application for a permit before a cockpit can operate and within the first twenty days of January of each year in case of renewal thereof. January 20; n (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. acEHCD SECTION 3H.04. Administrative Provisions . (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this Municipality. (c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing ordinances, laws and practices. CHTAIc (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. (e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 3H.05. 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 F Special Permit Fee for Cockfighting SECTION 3I.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 3I.02. Imposition of Fees . There shall be collected the following fees per day for cockfighting: KINDS OF COCKFIGHTING EVENTS AMOUNT OF FEE (a) Special cockfights (Pintakasi) P1,000.00 (b) Special Derby 1,500.00 Assessment for Promoters: Two-cock Derby P2,000.00 Three-cock Derby P3,000.00 Four-cock Derby P4,000.00 Five-cock Derby P5,000.00 SECTION 3I.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 3I.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 3I.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. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, of 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. ARTICLE G Permit Fee on Occupation or Calling Not Requiring Government Examination SECTION 3J.01. Imposition of Fee . There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination with the Municipality as follows: OCCUPATION OR CALLING RATE OF FEE PER ANNUM (a) On employees and workers in generally considered "Offensive and Dangerous Business Establishments" P50.00 (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public P50.00 (c) On employees and workers in food or eatery establishment P50.00 (d) On employees and workers in night or night and day establishment P50.00 (e) All occupation or calling subject to periodic inspection, surveillance and/or regulations by the Municipal Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chamber-maid, cook, criminologist, electrician, electronic technician, club/floor manager, forensic electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant mechanic, certified "hilot" , painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver (cochero) , taxi, dancer, stage-performer, salesgirl, sculptor, waiter or waitress and welder P100.00 SECTION 3J.02. Exemption . All professionals who are subject to the Professional Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. SECTION 3J.03. Person Governed . The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith: (a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: (1) Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishments; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. (2) Employees and workers in commercial establishments cinematography film storage; cold storage's or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junks shop; hardwares; 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. (a) n 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. (b) 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. (c) Employees or workers in night or night and day establishments such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics; sauna baths or similar establishment; hotels; motels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during night time. In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. (d) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the Municipality aside from those already specifically mentioned in Section P.02. SECTION 3J.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 district occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees. SECTION 3J.05. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. In case of change of ownership of the business as well as the location thereof 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 new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment to starts working. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee next following calendar. SECTION 3J.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 purpose. (b) Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE H Registration and Transfer Fees on Large Cattle SECTION 3K.01. Definition . For purposes of this Article, "large cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. SECTION 3K.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: REGISTRATION AND TRANSFER AMOUNT OF FEE (a) For Certificate of Ownership P150.00 (b) For Certificate of Transfer P300.00 (c) For Certificate of Private Brand P150.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 3K.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 3K.04. Administrative Provisions. (a) Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years. (b) The ownership of 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. SECTION 3K.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 I Fees on Impounding of Stray Animals [The yield from this imposition is low. Its transfer to the barangay should be considered.] SECTION 3L.01. Definition . 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 private places whether fettered or not. (b) Public Place includes national, municipality, 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 3L.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, o r fettered in public or private places: ASTRAY ANIMALS AMOUNT OF FEE (a) Large Cattle (b) All other animals P100.00 P50.00 SECTION 3L.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 3L.04. Administrative Provisions . (a) For purposes of this Article, the Barangay Tanods of the Municipality are hereby authorized to apprehend 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/Barangay Hall for Three (3) 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 five (5) days after the date of impounding shall be sold at public auction under the following procedures: 1. The Municipal Treasurer shall post notice for three (3) days in public places including the main door of the Municipal Hall and the public markets. The animal shall be sold to the highest bidder. Within three (3) 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 at any time before or during the auction sale, the impounding fees due and the cost of the advertisement and conduct of sale to the Municipal Treasurer, 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. The residue over these costs shall accrue to the General Fund of the Municipality. 4. In case the impounded animal is not disposed of within the three (3) 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 3L.05. Penalty . Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines: OFFENSES AMOUNT OF FEE (a) First offense P100.00/day (b) Second offense P200.00/day (c) For the third offense and each subsequent offense P500.00/day In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner. ARTICLE J Cart or Sledge Registration Fee [The yield from this imposition is low. Its transfer to the barangay should be considered.] SECTION 3M.01. Imposition of Fee . There shall be collected a registration fee of three hundred pesos (P300.00) per annum for each animal drawn cart or sledge used in this Municipality which shall be registered with the Office of the Municipal Treasurer. SECTION 3M.02. Time and Manner of Payment . The fee imposed herein shall be due and payable within the first twenty (20) days of January of every year. For each cart or sledge newly acquired after the first twenty (20) days of January, the permit shall be paid without penalty within the first twenty (20) days of the quarter following the date of purchase. SECTION 3M.03. Administrative Provisions. (a) A metal plate with a corresponding registry number shall be provided by the Municipal Treasurer for every calesa or sledge at cost to the owner. (b) The Municipal Treasurer shall keep a register of all carts or sledges which shall set forth, among others, the name and address of the owner. ARTICLE K Permit Fee on Caretela or Calesa [The yield from this imposition is low. Its transfer to the barangay should be considered.] SECTION 3N.01. Imposition of Fee. There shall be collected a permit fee of three hundred pesos (P300.00) per annum for each calesa or caretela used in this Municipality which shall be registered with the Office of the Municipal Treasurer. SECTION 3N.02 . Time and Manner of Payment. The fee imposed herein shall be due and payable upon application for a Mayor's Permit within the first twenty (20) days of January of each year. For newly acquired calesas or caretelas , the fee shall be payable within twenty (20) days after acquisition. HSAcaE SECTION 3N.03. Administrative Provisions. (a) A metal plate shall be provided by the Municipal Treasurer for every registered caretela or calesa . (b) The Municipal Treasurer shall keep a register of all calesas or caretelas which shall contain, among others, the name and the address of the owner. ARTICLE L Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 3O.01. Imposition of Fees . There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment rented out in this Municipality. KINDS OF MACHINERY & EQUIPMENT RATE OF FEE PER ANNUM (a) Hand Tractors per unit P750.00 (b) Light Tractors per unit P1,000.00 (c) Heavy Tractors per unit P1,500.00 (d) Bulldozer per unit P1,500.00 (e) Forklift per unit P1,500.00 (f) Heavy Graders per unit P1,500.00 (g) Light Graders per unit P750.00 (h) Mechanized Threshers per unit P750.00 (i) Manual Threshers per unit P750.00 (j) Harvester P3,000.00 (k) Cargo Truck per unit P500.00 (l) Dump Truck per unit P1,500.00 (m) Road Rollers per unit P1,500.00 (n) Payloader per unit P1,500.00 (o) Primemovers/Flatbeds per unit P750.00 (p) Backhoe per unit P1,500.00 (q) Rock Crusher per unit P1,500.00 (r) Batching Plant per unit P1,500.00 (s) Transit/Mixer Truck per unit P1,500.00 (t) Crane per unit P1,500.00 (u) Other agricultural machinery or heavy equipment not enumerated above per unit P1,000.00 SECTION 3O.02. Time and Manner of Payment . The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's permit. SECTION 3O.03. Administrative Provisions . The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner. ARTICLE M Permit and Inspection Fee on Machineries and Engines SECTION 3P.01. Imposition of Fee . There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules: cHDAIS KINDS OF MACHINERIES & ENGINES RATE OF FEE PER ANNUM (a) Internal combustion engines 1. 2Hp and below P100.00 2. 5Hp and below but not lower than 3Hp P150.00 3. 10Hp and below but not lower than 5Hp P200.00 4. 14Hp and below but not lower than 10Hp P250.00 5. Above 15Hp P300.00 (b) Other stationary engines or machines 1. 3Hp and below P100.00 2. 5Hp and below but not lower than 3Hp P150.00 3. 10Hp and below but not lower than 5Hp P200.00 4. 14Hp and below but not lower than 10Hp P250.00 5. Above 14Hp P300.00 (c) Electrical generators and other machine propelled by electric motors will be levied the same rates found in subsection (1). SECTION 3P.02. Time and 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 twenty (20) days of January, or of every quarter as the case may be. SECTION 3P.03. Administrative Provision . No engine or machine mentioned above shall be installed or operated within the limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article. ARTICLE N Permit Fee for the Storage of Flammable and Combustible Materials SECTION 3Q.01. Imposition of Fee . There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: KINDS OF FLAMMABLE AND COMBUSTIBLE MATERIALS RATE OF FEE (a) Storage of gasoline, diesel, fuel, kerosene and similar products 1. 500 to 2,000 liters P1,000 2. 2,001 to 5,000 liters P1,500 3. 5,001 to 20,000 liters P2,000 4. 20,001 to 50,000 liters P2,500 5. Over 100,000 liters P3,000 (b) Storage of cinematographic film P500.00 (c) Storage of celluloid P500.00 (d) Storage of calcium carbide 1. Less than 50 cases P500.00 2. 50 to 90 cases P1,000 3. 100 or more cases P1,500 (e) Storage of tar, resin and similar materials 1. Less than 1,000 kls. P200.00 2. 1,000 to 2,500 kls. P300.00 3. 2,500 to 5,000 kls. P400.00 4. Over 5,000 kls. P500.00 (f) Storage for coal deposits 1. Below 100 tons P5,000 2. 100 tons or above P10,000 (g) Storage for combustible, flammable or explosive substance not mentioned above P1,500 SECTION 3Q.02. Time 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 3Q.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 quality 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 storing of said substances and shall designate the proper official and shall supervise therefor. ARTICLE O n Permit Fee for Temporary Use of Roads, Streets, Sidewalk, Alleys, Patios, Plazas and Playgrounds (Parking & the likes) SECTION 3R.01. Imposition of Fee . Any person that shall temporarily use and/or occupy a street, sidewalk, or alley 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: PURPOSE RATE OF FEE 1. For construction per vehicle P50.00 2. Other P30.00 For wake and other charitable, religious and educational purposes, use and/or occupancy in exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. SECTION 3R.02. Time and Payment . The fee shall be paid to the Municipal Treasurer upon application of the permit with the Municipal Mayor. SECTION 3R.03. Administrative Provisions . The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee. AScHCD ARTICLE P Permit fee for Excavation SECTION 3S.01. Imposition of Fee . There shall be imposed the following fees in every person who shall make or cause to be made any excavation on public or private streets within this Municipality. KINDS OF EXCAVATION AMOUNT OF FEE (a) For crossing streets with concrete pavement 1. For crossing concrete pavement (minimum area 2.00 x .600m., 12 sq.m.) P1,000 2. For crossing across base of streets with concrete pavement, per linear meter (boring method) P1,000 (b) For crossing streets with asphalt pavement 1. Minimum fee P1,000 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.80m) P30.00 (c) For crossing the streets with gravel pavement 1. Minimum fee P1,000 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.3m) P30.00 (d) For crossing existing curbs and gutters resulting in damage P1,000 (e) Additional fee for every day of delay in excess of excavation period provided in the Mayor's permit P300.00 SECTION 3S.02. Time and Manner of Payment . The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. A cash deposit in an amount of more than the restoration costs 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 fifteen (15) days after the purpose of the excavation is accomplished. SECTION 3S.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 MacArthur, Leyte 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. ARTICLE Q Permit Fee on Circus and Other Parades SECTION 3T.01. Imposition of Fee . There shall be collected a Mayor's Permit Fee of P1,000.00 per day on every circus and other parades using banners, floats or musical instruments carried on in this Municipality. SECTION 3T.02. Time and Manner of Payment. The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least five (5) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 3T.03. Exemption. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 3T.04. Administrative Provisions . (a) Any persons who shall hold a parade within this Municipality shall first obtain from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE R Permit Fee for the Conduct of Group Activities SECTION 3U.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 of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule: KINDS OF ACTIVITY AMOUNT OF FEE 1. Conference, meetings, rallies, and demonstration in outdoor, in parks, plazas, roads/streets P500.00 2. Dances P300.00 3. Coronation and ball P300.00 4. Promotional sales P300.00 5. Other group activities P300.00 SECTION 3U.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 Municipal Mayor. SECTION 3U.03. Exemption . Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 3U.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. ARTICLE S Permit Fee on Film-Making SECTION 3V.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. KINDS OF ACTIVITY RATE OF FEE PER FILMING a. Commercial movies b. Commercial advertisements c. Documentary film d. Videotape coverage P500.00 P500.00 P500.00 P500.00 In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. SECTION 3V.02. Time of Payment . The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit five (5) days before location-filming is commence. 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. KINDS OF EXCAVATION AMOUNT OF FEE a. For every page or fraction thereof typewritten (not including the certificate and notation) P55.00 b. For each certificate of correctness (with seal of Office) written on the copy or attached thereto P55.00 c. For certifying the official act of the Municipal Judge or other judicial certificate with seal P55.00 d. For certified copies of any papers, records, decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page P45.00 e. Photocopy or any other copy produced by copying machine per page P30.00 f. Solicitation Permit 500.00 g. Mayor's Clearance 100.00 h. Business Permit Processing 100.00 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 the request, written or otherwise, for the issuance of a copy of any Municipal record or document is made. ARTICLE B Local Civil Registry Fees SECTION 4B.01. Imposition of Fees . There shall be collected for services rendered by the Municipal Civil Registrar of this Municipality the following fees: (a) Marriage Fees: a.) Both Parties Filipinos 1. Application Fee P300.00 2. License Issuance Fee 200.00 3. Solemnization Fee 500.00 4. Subscription Fee 150.00 5. Marriage Counseling Fee 200.00 6. License Fee 2.00 b.) One Party is a Foreigner/Alien 1. Application Fee P1,000.00 2. License Issuance Fee 500.00 3. Solemnization Fee 2,000.00 4. Subscription Fee 150.00 5. Processing Fee 200.00 6. License Fee 2.00 (b) Marriage Documentation 200.00 1. Timely Registration a.) Processing Fee 200.00 2. Delayed Registration a.) Processing Fee 200.00 b.) Penalty: b.1.) For Marriage occurring from: 1950-1960 800.00 1961-1970 700.00 1971-1980 600.00 1981-1990 500.00 1991-2000 400.00 2001-2010 300.00 2011 onwards 200.00 (c) Birth Documentation Fees 1. Timely Registration a.) Processing Fee 200.00 2. Delayed Registration a.) Processing Fee 200.00 b.) Penalty: b.1.) For Birth occurring from: 1950-1960 800.00 1961-1970 700.00 1971-1980 600.00 1981-1990 500.00 1991-2000 400.00 2001-2010 300.00 2011 onwards 200.00 (d) Death Documentation Fee 150.00 1. Timely Registration a.) Processing Fee 200.00 2. Delayed Registration a.) Processing Fee 200.00 b.) Penalty: b.1.) For Death occurring from: 1950-1960 800.00 1961-1970 700.00 1971-1980 600.00 1981-1990 500.00 1991-2000 400.00 2001-2010 300.00 2011 onwards 200.00 (e) Fees for the Issuance of Certified Copies in Office File 1. Certified True Copy per Document 200.00 2. Certified Photocopy per Document 50.00 (f) Certification Fee 200.00 (g) Fees for Request of Advance endorsement of Documents to PSA 1. Endorsement Fee 250.00 (h) Documentation of Any Legal Instruments 200.00 (i) Fee for Legitimation of Birth 1. Annotation Fee 500.00 2. Endorsement Fee 250.00 3. Processing Fee 200.00 (j) Fees under R.A. 9255 and Court Orders 1. Annotation Fee 500.00 2. Endorsement Fee 250.00 3. Processing Fee 200.00 (k) Fees under R.A. 9048 (Clerical Error law): 1. Filing Fee Petition for Correction of Clerical Error 1,000.00 2. Filing Fee Petition for Change if First Name 3,000.00 3. Service Fee Migrant Petitioner for Correction of Clerical Error 500.00 4. Service Fee Migrant Petitioner for Change of First Name 1,000.00 5. Processing Fee 500.00 SECTION 4B.02. Exemptions . The fee imposed in this Article shall not be collected in the following cases: (a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. (b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. (c) Burial permit of a pauper, per recommendation of the Municipal Mayor. 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 Fee . There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this Municipality the following fees: PURPOSE OF CLEARANCE AMOUNT OF FEE 1. For employment, scholarship, study grant and other purposes not hereunder specified P100.00 2. For change of name P100.00 3. For application for Filipino Citizenship P100.00 4. For passport or Visa application P300.00 5. For firearms permit application P500.00 6. For PLEB clearance 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 in this Municipality or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: ESTABLISHMENT AMOUNT OF FEE 1. For house for rent 2. For each business, industrial, or agricultural establishment - With an area of 25 sq.m. or more but less than 50 sq.m. - With an area of 50 sq.m. or more but less than 100 sq.m. - With an area of 100 sq.m. or more but less than 200 sq.m. - With an area of 200 sq.m. or more but less than 500 sq.m. - With an area of 500 sq.m. or more but less than 1,000 sq.m. - With an area of 1,000 sq.m. or more P100.00 P50.00 P100.00 P150.00 P200.00 P250.00 P300.00 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 and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 4D.03. Administrative Provisions . (a) The Municipal Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. (b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. AcICHD ARTICLE E Service Fees for Health Examination SERVICE FEE FOR PHYSICAL EXAMINATION AND ISSUANCE OF MEDICAL CERTIFICATE SECTION 4E.01. n Imposition of Fees . There shall be collected for services rendered by the Municipal Health Office of the Municipality of MacArthur, Leyte, the following fees: 1. Medical Certificate P100.00 2. Medico-legal Certification 200.00 3. Social Hygiene Clearance 250.00 4. Sanitary Permit 150.00 5. Burial Permit Fee 100.00 6. Exhumation of Cadaver 150.00 7. Removal of Cadaver 150.00 In addition, fees shall be paid by those who shall undergo the following physical examinations : 1. Complete Blood Count P50.00 2. Blood Typing 50.00 3. Urinalysis 50.00 4. Stool Examination (routine) 50.00 5. Hemoglobin/Hematocrit 50.00 6. Platelet Count 50.00 7. Fasting Blood Sugar 75.00 8. Cholesterol Determination 100.00 9. Differential Count 100.00 10. Sputum Exam 50.00 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, and condominiums. (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 one thousand pesos (P1,000.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. ARTICLE F Service Fee for Garbage Collection SECTION 4F.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: KINDS OF ESTABLISHMENTS AMOUNT OF FEE PER ANNUM Manufacturers, Millers, Assemblers, Processors and Similar Business a. Not more than 100 sq.m. P50.00 b. More than 100 sq.m. P100.00 Hotels, Apartments, Motels and Lodging Houses a. Not more than 100 sq.m. P50.00 b. More than 100 sq.m. P100.00 Restaurants, Day and Night Clubs, Cafes, and Eateries a. Not more than 50 sq.m. P50.00 b. More than 50 sq.m. P100.00 Hospitals, clinics, laboratories and similar business establishments Note: Joint DENR-DOH Admin. Order No. 02, S. 2005 dated August 24, 2005 (Policies and Guidelines on effective and proper handling, collection, transport, treatment, storage and disposal of health care wasters.) a. Not more than 10 sq.m. P100.00 b. More than 10 sq.m. P200.00 Movie houses and Retailers a. Not more than 10 sq.m. P50.00 b. More than 10 sq.m. P100.00 Other business not mentioned above a. Not more than 10 sq.m. P50.00 b. More than 10 sq.m. P100.00 SECTION 4F.02. Time of Payment . The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the tenth (10th) day of every month or the authorized representative who shall collect the said fee from the establishment. SECTION 4F.03. Administrative Provisions. (a) For purposes of the imposition, the area of garbage collection shall only be the business area of the town proper and Public Market. (b) 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. (c) 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. (d) This Article shall not apply to business operators or establishments which provides their own system of garbage disposal. ARTICLE G Dog Vaccination Fee SECTION 4G.01. Imposition Fee . There shall be collected/imposed from every owner of the dog a vaccination fee of two hundred pesos (P200) for every dog vaccinated within the territorial jurisdiction of this Municipality. SECTION 4G.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 Municipal Veterinarian. SECTION 4G.03. Administrative Provisions . 1. Vaccination against Rabies means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAU, Municipal 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. Dogs not submitted on the scheduled date or within one month thereafter shall be exterminated under the supervision of the Municipal Rabies Control Authority. Becomes optional after a mass dog rabies vaccination campaign covering at least 80% of the dog population. 2. It shall be the duty of each trained vaccination when vaccinating any dog to complete certificate of rabies vaccination (in duplicate for each animal vaccinated). The certificate shall include the following information. (a) Owners name, address and telephone number if any (b) Description of dog (color, sex, markings, age, name, species and breed if any) (c) Dates of vaccination and vaccine expiration if known (d) Rabies vaccination tag number (e) Vaccine produced (f) Vaccinator's signature (g) Veterinarians license number/vaccinator's address 3. 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. 4. Dog Registration or Licensing Every dog shall be registered by their owner upon reaching the age of 3 months and every year thereafter. Unvaccinated dogs registered after reaching the age of 3 months and dog 3 months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay such registration fee as may be determined by the Municipal Council. The registration officer shall provide the owner with a certificate of certification for the dog and affix to a distinguished collar tag as proof of registration. 5. Elimination of Unregistered Dog Unregistered dogs over the age of 4 months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the Municipal Rabies Control Authority or vaccinated under the provisions of Section 3 (4). The licensed veterinarian/trained vaccinator or the Municipal Rabies Control Authority shall give the guidance on the extermination methods to be used (shooting, poisoning, carbon dioxide or anesthetic overdose or decapitation) in a different environment (area of habitation, marketplace, rubbish dumps, open countryside, etc.) The license veterinarian, trained vaccinator, the Municipal Rabies Control Authority or a police officer may enter any land for the purpose of seizing or exterminating a dog which is liable to be seized under this section. The Municipal Veterinarian and the Municipal Agricultural Officer is tasked to determine the age of the dogs. 6. Reporting of Biting Incidents The owner of a dog which has bitten any person and the person who has been bitten shall, within 24 hours of the occurrence, report the incident to the Municipal Rabies Control Authority, a health care worker or a police officer receiving such information who shall immediately transmit it to the Municipal Rabies Control Authority for investigation. 7. The owner of a dog which has bitten any person shall be responsible for all the Treatment and dog examination. TAIaHE 8. Financial support for the activity shall be borne by the Municipal Government and the Barangay Government. SECTION 4G.04. Penalty . Any dog owner who fails to abide by any of the provisions of his ordinance shall be subjected to a fine of Two Thousand Five Hundred (P2,500.00) Pesos without prejudice to the provision of Section 3 (7). 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 as defined under Section 1 of this article. CHAPTER V Municipal Charges ARTICLE A Fishery Rentals, Fees and Charges SECTION 1. Fishery Registration Fees and Charges . Only those for registration eligible fishing gears are allowed for registration and licensing. SECTION 2. Schedules of Fees for Registration, License Permit & Fishing Grants . These are the following fees, charge, must be paid before a fishing license, permit and fishery grants be issued to any person, after complying all requirements set forth in the above-mentioned ordinance: A. Application Fee P50.00 License Fee (Annual) Registration Fee B. Individual Fisheries License 1. Mun. Fisherfolk's License 100.00 50.00 2. Mariculture Operator's License 1,000.00 1,000.00 3. Aquaculture Operator's License 1,500.00 500.00 4. Sports Fishing License 500.00 500.00 5. Gathering of sea cucumber (balat) 5,000.00 1,000.00 C. Operation of Fishing Gears/Nets 1. Hook and Line (Kawil) 100.00 50.00 2. Multiple hook and line (kitang) 150.00 50.00 3. Gilnet (pante, palubog, paanod, patuloy) 200/m/& below, 500.00 excess of 1,000m, P100/100m 4. Bahan/Lawagan 100.00 300.00 5. Tombok or Kayagyag 100.00 100.00 6. Pamo Fishing Net 300.00 500.00 7. Basnig with Light 500.00 1,000.00 8. Bentol with Light 100.00 100.00 9. Squid Jigger (Pan-noos) 100.00 50.00 10. Crab pot (Bobo, Panggal, Bintol & Timing ) 100.00/50 units & below, excess of 50 units, P10/unit 50.00 11. Fish/squid pot (panggal, bobo) 200.00/20 units & below, excess 20 units, 15.00/unit 50.00 12. Spear fishing panilip (pamang) without compressor 100.00 50.00 13. Lagarete with pumboat with generator powered light 150.00 100.00 14. Lagarete without pumboat but using petromak light 100.00 50.00 D. Agriculture activities 1. Seaweed culture (Paggoso-an) 2.00/sq.m. 2. Fish cages (Pag-hawla hin isda) 2.00/cu.m. 3. Mussel culture (Pagtahongan) 2.00/sq.m. 4. Oyster culture (Talabahan) 2.00/sq.m. 5. Fish/Crab pen (Pagtangkalhinisda o masag) 2.00/sq.m. 6. Fish Shelter (Arong) 2.00/sq.m. 7. Fish pond/fish cage 300.00/sq.m. E. Operation of Fish Processing Plants and Establishments 1. Fish Drying Plant (bularan) 500.00 300.00 2. Fish Salting Plant (budohan) 500.00 300.00 3. Fish Smoking Plant (tapahan) 500.00 300.00 F. Fishing boat of 3.0 GT or less 1. Powered by 16 HP or less 200.00 300.00 2. Engine with 4-cylinders 300.00 500.00 3. Engine with 6-cylinders 500.00 500.00 4. Engine with over 6-cylinders 1,000.00 2,000.00 5. Outboard Engines 150.00 1,000.00 SECTION 3. Transport of Fish Fishing Product. The corresponding fees in transporting fish and other fishing/aquatic product derived from the territorial jurisdiction of this municipality to outside domestic markets are as follows: No. of kgs. Amount 10 to 50 P20.00 51 to 100 40.00 101 to 200 60.00 201 to 300 80.00 301 to 400 100.00 401 to 500 120.00 501 to more 200.00 SECTION 4. Import or Entry of Fish and Fishing Product to Local Market . The corresponding fee of fish and other dishery/aquatic product derives from other municipalities: No. of kgs. Amount 10 to 50 P40.00 51 to 100 80.00 101 to 200 120.00 201 to 300 160.00 301 to 400 200.00 401 to 500 240.00 501 to more 400.00 SECTION 5. Identification. All owner/operator, boat captain and, master of fishing boat and crew member must secure an Identification Card in the Office of the Municipal Mayor for purposes of identification and registration, after paying One Hundred Pesos (P100.00) in the Municipal Treasurer. SECTION 6. Granting of Privileges. The Sangguniang Bayan may authorized the local Chief Executive to grant privileges to individuals who applies and whose application be publish or posted for 15 days to erect fish corals, operating oyster culture beds, or catching "Bangus" fry or kawag-kawag within the definite area or portion of the municipal water to individual upon payments of license fees, at the rate of: A. Fish Corrals erected in the Municipalities Less than three (3) meter deep = 100.00 3 meters more but less than 5 meters = 150.00 5 meters more but less than 8 meters = 350.00 8 meters more but less than 10 meters = 500.00 Above 10 meters = 700.00 B. Catching "Bangus" fry or Kawag-Kawag Less than 1,000 sq.m. = 800.00 1,000 sq. meters to 2,000.00 sq.m. = 1,200.00 2,000 sq. meters to 4,000.00 sq.m. = 2,000.00 4,000 sq. meters to 6,000.00 sq.m. = 2,500.00 6,000 sq. meters to 8,000.00 sq.m. = 3,500.00 8,000 sq. meters over = 5,000.00 C. Fish Cage/Pond per hectare or Fraction Thereof = 2,000.00 D. Fish Corals is included fresh water Less than 500 sq. meter = 150.00 500 sq. meters to 1,000 sq.m. = 250.00 1,000 sq. meters to 5,000 sq.m. = 500.00 5,000 sq. meters to 10,000 sq.m. = 800.00 10,000 sq. meters or more = 1,000.00 Furthermore, no rental fee, charge, or any other imposition whatsoever shall be collected from marginal fishermen. ICHDca SECTION 7. Time and Manner of Payment . (a) The annual rental for the lease shall be paid in advance. For the initial year of the lease, the rental shall be paid at the time all the necessary documents granting the lease are executed, and the subsequent installments within the first twenty (20) days after the anniversary date of the grant of such lease. The deposit made by the successful bidder accompanying the sealed bid shall be applied against the rental due from him. The Sangguniang Bayan shall set aside not more than one-fifth (1/5) of the area earmarked for the gathering of fry, as may be designated by the Bureau of Fisheries, as government "bangus" fry reservation. (b) The license fee for the grant of exclusive fishery rights in the Municipal waters for at least the corresponding current quarter shall be paid in advance. (c) The license fees for the privilege to catch fish from Municipal waters with nets, traps, and other fishing gears and the operation of fishing vessels shall be paid upon application for a license and within the first twenty (20) days of January of every year for subsequent renewal thereof. SECTION 8. Administrative Provisions . (a) A licensee of other localities shall not fish within the Municipal waters of this Municipality without first securing the necessary permit from the Municipal Mayor and paying the corresponding fee to the Municipal Treasurer. (b) No fish net without eyelet or the opening of which is at least one-fourth (1/4) inch shall be used in this Municipal waters. (c) Failure to pay the rental of license fees for fishery rights for two (2) consecutive years shall cause automatic cancellation of said fishing rights. SECTION 9. Applicability of Pertinent Provisions of Laws . All existing laws, rules and regulations governing municipal waters and municipal fisheries are hereby adopted as part of this Article. ARTICLE B Rentals of Personal and Real Properties Owned by the Municipality (Rentals to be based at full cost pricing) SECTION 5B.01. Imposition . The following rates of rental fees for the use of real and personal properties of this Municipality shall be collected: Item Kinds of Property Rate of Rental (specify if annual, monthly, weekly or daily) 1) Land Only (per sq.m.) a) Located in commercial/industrial area b) Located in residential area c) Others P3,000/annum P2,000/annum P2,000/annum 2) Business (per square meter of floor area) a) Located in commercial/industrial area b) Located in residential area c) Others P5,000/annum P3,000/annum P3,000/annum 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. ARTICLE C Charges for Parking SECTION 5C.01. Imposition of Fee . 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: NATURE ANNUAL RATES DAILY RATES 1) n Day Parking Rates Vehicle Type: Tricycle Private Cars and Service Vehicles Passenger Jeepneys Cargo Trucks/Delivery Vans Passenger Bus P10.00 P20.00 P20.00 P50.00 P50.00 2) Overnight Parking Rates All types of vehicles Annual Daily P18,000 P50.00 Each barangay shall assist the Municipal government in ensuring compliance by car-owning residents with the night-parking regulation and shall corresponding receive a twenty percent (20%) share of the fees collected from its area of jurisdiction. 3) Towing fee of P300.00 and impounding fee of P100/day shall be collected from owners of vehicles who shall violate this Article. SECTION 5C.02. Time of Payment . The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat. ARTICLE C n Charges for Use of Waterworks System SECTION 5E.01. Imposition of Charges . The fees and charges provided herein shall be collected for the water service rendered by MacArthur Waterworks System and Services of this Municipality. KINDS OF SERVICE RATES OF FEES a) Registration Fee P300.00 b) Inspection Fee P100.00 c) Installation Fee P500.00 Other Fees d) Transfer Fee P500.00 e) Reconnection Fee P300.00 f) Calibration/Recalibration Fee P300.00 g) Water Meter P1,500.00 SECTION 5E.02. Time of Payment . The water rental is due and payable to the Office of the Municipal Treasurer within the first five (5) days of the following month. SECTION 5E.03. Administrative Provisions . (a) A written application/contract filed with the Office of McWASS shall be required for any of the aforementioned services. (b) 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 System. It shall be tested at any reasonable time by the duly authorized representative/inspector of the System or upon the request of the customer and to be witnessed by him if he so desires. (c) For re-opening of service upon request of the customer after it has been closed for delinquency, three hundred pesos (P300.00) shall be charged if the service is closed at the metering point. If it is closed at the water main or main pipe, the cost of street repair shall be paid by the customer. (d) Service connection for domestic or residential use shall not use pipes bigger than one-half inch (1/2") in diameter. (e) 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 McWASS. (f) Every multi-door apartment shall have separate water service connection and separate water meter for every occupant or lessee therein. cDHAES ARTICLE D Cemetery Charges SECTION 1. The public cemetery shall be known and called the MacArthur Memorial Haven. SECTION 2. As a public property, owned by the Municipality of MacArthur, Leyte it shall be operated as an economic enterprise. SECTION 3. The whole area of the cemetery shall be divided into four (4) n section as follows: a) High End Lots (Kings and Queens) b) Family lots (Happy Together) c) Indigent/Perimeter layer tombs (Blessed Ones) d) Individual grave lots (Communal Eden) SECTION 4. High End Lots (King and Queens). a. The lot shall be leased for a period of five (5) years and shall be renewed every end of the 5th year thereafter. Failure to pay for the renewal shall subject the remains of the dead to be transferred to a common chaplet. However, an extension of six (6) months grace period shall be granted. b. The Lease shall cost Thirty Thousand Pesos (P30,000.00) per area, to be paid immediately upon application. c. Dimension shall be four (4) meters by four (4) meters or a total area of sixteen (16) square meters. d. Only one high end lot shall be allowed for one family; however, a family member who wants to share shall pay the additional payment of Fifteen Thousand Pesos (15,000.00), also renewable within five (5) years, provided, that, if there is a vacant pantheon, subject to the limitations specified in the guidelines to be set by the Municipal Engineering Department. e. Construction of a shade shall be allowed subject to the limitations and design specified in the guidelines to be set by the Municipal Engineering Department. f. Construction of the pantheons is subject to the limitations specified in the guidelines to be set by the Municipal Engineering Department. g. There shall be a maximum of only two-layer tombs pantheons. h. The use of this lot shall be sequential. SECTION 5. Family Lots (Happy Together) . a. The lot shall be leased for a period of five (5) years and shall be renewed every end of the 5th year thereafter. Failure to pay for the renewal shall subject the remains of the dead to be transferred to a common chaplet. However, an extension of six (6) months grace period shall be granted. b. The Lease shall cost Twenty Thousand Pesos (P20,000.00) per area, to be paid immediately upon application. c. Dimension shall be three (3) meters by three (3) meters or a total area of nine (9) square meters. d. Only one family lot shall be allowed for one family; however, a family member who wants to share shall be made to a pay Ten Thousand Pesos (P10,000.00) and shall be renewable at the end of the 5th year, provided, that, there is a vacant pantheon, subject to the limitations specified in the guidelines to be set by the Municipal Engineering Department. e. Construction of a shade shall PROHIBITED , subject to the limitations and design specified in the guidelines to be set by the Municipal Engineering Department. f. Construction of the pantheons in subject to the limitations specified in the guidelines to be set by the Municipal Engineering Department. g. There shall be a maximum of only two-layer tombs pantheons. h. The use of this lot shall be sequential. SECTION 6. Perimeter Layer Tombs (Blessed Ones) . a) It shall be constructed along the perimeter of the cemetery where practicable. b) The tomb shall be FREE for every indigenous individual of the Municipality of MacArthur, Leyte for a period of five (5) years and shall be non-renewable. After five (5) the remains of the dead shall be transferred to a common chaplet or Columbarium . However, an extension of the six (6) months grace period shall be granted. c) Dimension shall be one (1) meter by two (2) meters, or a total of two (2) square meters. d) Construction of a shade shall be prohibited. However, a temporary shade may be built during All Saints Day and All Souls Day. e) Construction of the pantheons shall be subject to the limitations specified in the guidelines to be set by the Municipal Engineering Department. f) The requesting party should provide any proof or certificate of indigence. g) There shall be a maximum of only four-layer tombs pantheons. h) The use of this lot shall be sequential. SECTION 7. Individual Grave Lots (Communal Eden) . a) The lot shall be leased for a period of five (5) years and shall be renewed every end of the 5th year thereafter. Failure to pay for the renewal shall subject the remains of the dead to be transferred to a common chaplet. However, an extension of six (6) months grace period shall be granted. b) The lease shall cost Ten Thousand Pesos (P10,000.00) per area, to be paid immediately upon application and shall be renewable every five (5) years for Five Thousand Pesos (P5,000.00). Dimension shall be one (1) meter by two (2) meters, or a total of two (2) square meters. c) A maintenance fee of Five Hundred Pesos (P500.00) shall be collected from the interested party annually. d) Construction of a shade shall be prohibited. However, a temporary shade may be built during All Saints Day and All Souls Day. e) Construction of the pantheons shall be subject to the limitations specified in the guidelines to be set by the Municipal Engineering Department. f) There shall be a maximum of only two-layer tombs pantheons. g) Using the existing pantheons, those who wants to share shall also pay Ten Thousand Pesos (P10,000.00), and shall be renewable at the end of the 5th year thereafter. h) The use of this lot shall be sequential. SECTION 8. Burial Procedure . a. Application for burial permit shall be made available at the office of the Municipal Engineer. A designated team on MacArthur Memorial Haven maintenance will assist in the burial procedure including the application for burial lot and the proper execution of the created lay outs and plans for the Memorial Haven. b. The burial permit shall be pre-numbered, specifically the individual grave lost and the perimeter layer tombs, for a proper identification. c. The proper designs and lay out of pantheons, shades, museum, or any improvements shall be monitored and set by the Municipal Engineering Department. TCAScE d. For family lots, the numbers series shall refer to the burial permit issued in chronological order. e. The numbering of grave lots shall be sequential. SECTION 9. There shall be provided a common chaplet located within the municipal cemetery intended for the remains of the dead which were not renewed after the lapse of five (5) years. SECTION 10. All existing pantheons constructed prior to the approval of this ordinance shall be subject for payment of lease in the amount of Two Thousand Pesos (P2,000.00) only and shall be renewed every end of the 5th year thereafter. SECTION 11. Non-residents of this Municipality shall not be allowed to bury. SECTION 12. No reservation of the lot shall be accepted. SECTION 13. Penal Provisions . Any person found to have used the lot in burying, other than the designated lot provided in the burial permit, and/or found to have no burial permit shall be fined an amount of Two Thousand Five Hundred Pesos (P2,500.00) or an imprisonment of ten (10) days. *Municipal Ordinance No. 02 series of 2015, Article IV, Section 12 states that "Home birth deliveries are hereby declared to be a prohibited act. And the Imposition of Penalties should be a part of this segment of the New Revenue Code." ARTICLE E Market Fees and Charges SECTION 5G.01. Subdivision of Market Building . The public market shall be divided into sections with each section housing one class or group of allied goods, commodities, or merchandise. SECTION 5G.02. Imposition of Market Fees and Charges . There shall be collected the following market fees and charges: Provided, That stalls, booths, tiendas , and/or spaces located in the best areas, e.g. , corner spaces or those so designated by the Market Administrator/Supervisor, shall pay rental charges twenty-five percent (25%) higher than the rates imposed herein; Provided Further, That rental charges shall be paid within the first ten (10) days of the month. (B) n Fee for occupancy of market premises, per square meter or fraction thereof 15/m 2 /day (a) Rental for fixed stall/booth/tiendas, per square meter or fraction thereof: Market Section Rental per Month 1. Fish Section stall 200.00 2. Meat Section stall 200.00 3. Vegetable and Fruit section 200.00 4. Market tienda II 1,500.00 5. Market tienda I (two storey/First Floor) 1,500.00 6. Poultry products section 200.00 Market Section Rental per Day 1. 2nd Floor Market Tienda Function Hall 2,000.00 There above rates shall be increased by 25% for corner stalls/booths/tiendas or those fronting streets. (C) Rights: For two-storey First Floor market tienda 30,000.00/5 yrs. Second Floor 30,000.00/5 yrs. For one-storey market tienda 30,000.00/5 yrs. Fish/Meat per table 3,000.00/annum (D) Bidding: For two-storey market tienda (First Floor) 50,000.00 (Second Floor) 35,000.00 For one-storey market tienda 50,000.00 SECTION 5G.02a. Market Entrance Fee . In lieu of the regular market fees based on the space occupied these is hereby imposed a market entrance fee on all transient vendors of any commodity or merchandise being brought into the MacArthur Public Market for sale, at the following rates. Dealers in mangoes, per kaing (ripe) P25.00 Dealers in mangoes per kaing (green) 25.00 Dealers in coconut, per hundred 25.00 Dealers in coconut, per truck 100.00 Dealers in eggs, per hundred 25.00 Dealers in peanuts, per sack (unhusked) 25.00 Dealers in peanuts, per sack (husked) 50.00 Dealers in eggplants, per hundred/kilo 25.00 Dealers in fresh fish, per canastro 50.00 Dealers in dried fish, per baston (big basket) 50.00 Dealers in chicken, per head 3.00 Dealers in camote, per sack 25.00 Dealers in camote, petroleum can 5.00 Other transient vendors 25.00 Any vendor occupying any table, cubicle or other space with an area exceeding that to which by virtue of payment of the entrance fee shall be required to pay the correct amount of fees thereon less what he may have already paid as entrance fee. Duly licensed suppliers or distributors of goods, commodities or general merchandise servicing permanent occupants of market stalls, booths, tiendas , or other space, as well as the same occupants when they bring in goods, commodities, or merchandise to replenish or augment their stock, shall not be considered as transient vendors required to pay the market entrance fee. SECTION 5G.03. Payment of Fees . Unless otherwise provided herein, the market fee must be paid in advance before any person can sell, or offer to sell, any commodity or merchandise within the public market and its premises. SECTION 5G.04. Issuance of Cash Tickets to Transient Vendors; Prohibition on Transfer Thereof . Cash tickets shall be issued to the vendor buying the same and his name, date and signature of the Collector shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space or spaces of the market premises to which he is assigned and only while in the hands of the original purchaser. If a vendor disposes if his merchandise by wholesale to another vendor, the latter shall, purchase new tickets if he desires to sell the same merchandise even if this is to be done in the place occupied be the previous vendor. Cash tickets shall be provided with serial numbers by the Office of the Municipal Treasurer, which shall monitor the issuance of the cash tickets in collaboration with the Market Administrator/Supervisor. ARTICLE F Slaughterhouse Fees SECTION 5H.01. Permit Fee to Slaughter . Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the Municipal Treasurer's Office. SECTION 5H.02. Imposition of Slaughter Fees . There shall be collected the following slaughter fees: a. Large Cattle/Head Slaughter Permit Fee Municipal Permit Fee Verification Fee Market Fee Anti-Mortem Post-Mortem PLPF P100.00 50.00 50.00 50.00 20.00 30.00 20.00 P320.00 b. Pig/Head Slaughter Permit Fee Municipal Permit Fee Verification Fee Market Fee Anti-Mortem Post-Mortem PLPF 50.00 50.00 30.00 50.00 15.00 15.00 10.00 P220.00 c. Coral fee, per day or fraction thereof: Large Cattle Hogs Goats, Sheep & others 150.00 100.00 100.00 d. Post-Mortem fee for the inspection of meat from all kinds of animals coming from sources outside the Municipality of MacArthur for sale in public markets or elsewhere in the locality 2.00/kilo SECTION 2. n Exemption . The corresponding fees shall not be collected on animals condemned by the Municipal Health Officer and/or meat Inspector. SECTION 5H.03. Place of Slaughter . The slaughter of any kind of animal for sale to, or consumption of, the public shall be done only in the municipal slaughterhouse. The slaughter for animals intended for home consumption may be done elsewhere except cattle; Provided , that the animal slaughtered shall not be sold or offered for sale. SECTION 5H.04. Requirement for the Issuance of a Permit for the Slaughter of Large Cattle . Upon issuance of the permit required in Section 4B.01 of this Article, large cattle shall be slaughtered at the municipal slaughterhouse or in any other place as may be authorized by ordinance. Before issuing the permit for the slaughter of large cattle, the Treasurer shall require for branded cattle the production of certificate of ownership if the owner is the applicant or the original certificate of ownership and the 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 collected therefor. For unbranded cattle that have not yet reached the required age for branding, the 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 for the required age, the necessary owner's and transfer certificates shall be issued and the corresponding fees collected therefor before the permit is granted. SECTION 5H.05. Corral Fee . There are NO fees, per day or fraction thereof, shall be collected for the animals to be slaughtered, which are deposited and kept in a corral owned by the local government. SECTION 5J.04. n Time of Payment . (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 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, 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. ARTICLE G Toll Fees or Charges SECTION 5I.01. Imposition of Fee or Charges . There shall be collected a fee or charge for the use of the following utilities owned and operated by this municipality. TYPE OF INFRASTRUCTURE AMOUNT OF FEE Pier Ferry Bridge Other Infrastructure P5,000.00 2,000.00 - 2,500.00 SECTION 5I.02. Exemptions . No such tolls or fees or charges shall be collected from officers and enlisted men of the Armed Forces of the Philippines and members of the Philippine National Police on mission, ambulances, post office personnel delivering mail, physically handicapped, and disabled citizens who are sixty-five (65) years or older. SECTION 5I.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 5I.04. Administrative Provision . When public safety and welfare so requires, the Sanggunian may discontinue the collection of tolls and thereafter said facility shall be free and open for public use. CHAPTER VI Community Tax SECTION 6.01. Imposition of Tax . There shall be imposed a community tax on persons, natural or juridical, residing in the Municipality. SECTION 6.02. 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 of 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 6.03. 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 6.04. Exemption. The following are exempted from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 6.05. Place of Payment . The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. SECTION 6.06. Time of Payment; Penalties for Delinquency : (a) The Community Tax shall accrue to the first (1st) day of January each year which shall be paid not later than the date of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the payment of community tax on the day he reached such age or upon the day the exemption ends. 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 within which to pay the community tax without being delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to community tax for the year. (d) Corporations established and organized on or before the last day of June shall be liable for the payment of community tax for that year. Corporations established or organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to community tax for that year. (e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid. cTDaEH SECTION 6.06. n 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 6.07. Presentation of Community Tax Certificate on Certain Occasions. (a) When an individual subject to community tax acknowledges any document before a notary public, takes 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 any public fund; transacts other official business, or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. The presentation of community tax shall not be required in connection with the registration of a voter. (b) When through its authorized officers, any corporation subject to community tax receives any license, certificate, or permit from any public authority, pay any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. (c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period of January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 6.08. Collection and Allocation of Proceeds of the Community Tax. (a) The Municipal Treasurer shall deputize the Barangay Treasurer, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdiction; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws; (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of the Municipality. The proceeds of the Community Tax collected through the Barangay Treasurer shall be apportioned as follows: (1) Fifty percent (50%) shall accrue to the general fund of the Municipality; and (2) Fifty percent (50%) 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. 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. 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. 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 business 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. SECTION 7B.03. Distraint of Personal Property . The remedy by distraint shall proceed as follows: ITAaHc (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 not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the 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 be, 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 Executive Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. (i) Advertisement and Sale. Within thirty (30) days after levy, the 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 levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the 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 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 sufficiency recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the Municipal 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 to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this 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 Take 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 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 property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 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 (P10,000.00); 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 five (5) years from the date they become 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 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 7C.02. Protest of Assessment . When the Municipal Treasurer or hid 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 form the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 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. DHITCc SECTION 7D.04. Authority to Adjust Rates . The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. 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 on non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER VIII General Penal Provisions SECTION 8.01. n 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 committee 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 General Penal Provisions SECTION 9.01. 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 committee 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 X n Final Provisions SECTION 10.01. 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. SECTION 10.02. 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 10.03. 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 10.04. Effectivity . This Ordinance shall take effect after fifteen (15) working days following the approval of the Municipal Mayor. Enacted, December 5, 2016. Approved unanimously. Certified Correct: (SGD.) JENNY R. TAN Secretary to the Sanggunian ATTESTED: (SGD.) RODEN T. BELLEZA SB Member/Presiding Pro-Tempore (On Maternity Leave) ALICE L. VILLASIN Vice-Mayor CONCURRED: (SGD.) VICTORIANO T. LAZAR SB Member (SGD.) RUDIN T. BABANTE SB Member (SGD.) DANILO M. ULBATA SB Member (SGD.) JESUS A. BARANDA SB Member (SGD.) DANTE B. ESPLANADA SB Member (SGD.) LEONIDES C. RUBA SB Member (SGD.) JOSEPHINE A. PIGA SB Member (SGD.) LEONARDO R. LERIA ABC President APPROVED: (SGD.) RENE R. LERIA Municipal Mayor Date: 12-08-16 n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Written as "5)" in the original document. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Written as "N" in the original document. n Note from the Publisher: Written as "1" in the original document. n Note from the Publisher: Written as "A)" in the original document. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Written as "(5)" in the original document. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Written as "9.01" in the original document. n Note from the Publisher: Written as "IX" in the original document.