Revised Revenue Code of the Municipality of Magsaysay

June 24, 2019 MAGSAYSAY MUNICIPAL ORDINANCE NO. 007-19 REVISED REVENUE CODE OF THE MUNICIPALITY OF MAGSAYSAY Authored and Sponsored by: Hon. Allan P. Carampatana, SB Member Co-Sponsored by: Hon. Vevencio C. Laganse,SB Member Hon. Silverio C. Torate, SB Member Hon. Raffie S. Redoblado, SR Member Hon. Francisco E. Jose, Jr., SB Member Hon. Basilio S. Pili, SB Member/IPMR Hon. Necodemo T. Saraum, Jr., SB Member/SKMF Pres. Be it ordained by the Sangguniang Bayan of the Municipality of Magsaysay, that CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1. Short Title. This ordinance shall be known as the Revenue Code of the Municipality of Magsaysay, SECTION 2. 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 3. 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 4. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions: (a) General Rules. All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number. Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time. In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time. The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. (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 5. 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) Renting Out Grant the services of as temporary use for a fee. (u) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents or the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation. (v) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (w) 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 different persons renting spaces in the complex. (x) 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. (y) 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. (z) 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 6. 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 of tuba , basi , tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters. (g) Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. (h) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed. (i) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. (j) Carinderia refers to any public eating place where food already cooked are served at a price. (k) Cell Site/Cell Tower is a tower or long vertical pole on which electronic communications equipment and antenna are mounted. Cell tower typically includes transmitters, receivers control electronics and additional electronic power sources for backup. (l) 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. (m) 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 bodybuilding 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. (n) Construction Contractor Shall refer to the principal contractor who has direct contract with the contractee for a specific domestic project. (o) 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. (p) Doing Business Shall refer to any activity for the purpose of commercial gain or carrying out the purposes and object of the business such as, but not limited to, appointing representatives, distributors, dealers, and business agents participating in the sales, management, supervision, or control of the business firm, entity or corporation, and the solicitation of orders, purchase, service contracts, or operating offices, whether called as "liason" offices or branches, display centers, showrooms, administrative or booking offices. (q) General Engineering Contractor is a person whose principal contracting business is in connection with fixed works requiring specialized engineering knowledge and skill, including the following divisions or subject: irrigation, drainage, water power, water supply, flood control, inland waterways, harbors, docks, and wharves, shipyards and ports, dams hydroelectric projects, levees, river control and reclamation works, railroads, highways, streets and roads, tunnels, airports and airways, waste reduction plants, bridges, overpasses, underpass, and other similar works, pipelines and other system for the transmission of petroleum and other liquid or gaseous substances, land leveling and earth moving projects, excavating, grading, trenching, paving and surfacing work. (r) 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. (s) 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. (t) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. (u) 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. (v) 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. (w) 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. (x) 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. (y) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (z) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold. (aa) Tourism-Oriented occupation and related establishments refer to those that do business regarding and catering to tourism industry which includes among others restaurants, homestays, rest areas in gasoline station, guiding tourists, arrangements and bookings for transportation and accommodation, handling and/or conduct of inbound tours. (bb) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. SECTION 7. 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: On Manufacturers, assemblers, repackers, processors, brewers, distillers, etc. WITH GROSS SALES OR RECEIPT FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: Amount of Tax Per Annum Less than Php10,000.00 184.80 10,000.00 or more but less than 15,000.00 246.40 15,000.00 or more but less than 20,000.00 339.90 20,000.00 or more but less than 30,000.00 493.90 30,000.00 or more but less than 40,000.00 741.40 40,000.00 or more but less than 50,000.00 927.30 50,000.00 or more but less than 75,000.00 1,482.80 75,000.00 or more but less than 100,000.00 1,854.60 100,000.00 or more but less than 150,000.00 2,472.80 150,000.00 or more but less than 200,000.00 3,091.00 200,000.00 or more but less than 300,000.00 4,327.40 300,000.00 or more but less than 500,000.00 6,182.00 500,000.00 or more but less than 750,000.00 9,273.00 750,000.00 or more but less than 1,000,000.00 12,365.10 1,000,000.00 or more but less than 2,000,000.00 15,456.10 2,000,000.00 or more but less than 3,000,000.00 18,547.10 3,000,000.00 or more but less than 4,000,000.00 22,257.40 4,000,0000.00 or more but less than 5,000,000.00 25,966.60 5,000,000.00 or more but less than 6,500,000.00 29,676.90 6,500,000.00 or more at rate not exceeding forty-one point twenty-five percent (41.25%) of one percent (1%)in excess of 6,500,000.00 The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section. (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: WITH GROSS SALES OR RECEIPT FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: Amount of Tax Per Annum Less than Php1,000.00 17.60 1,000.00 or more but less than 2,000.00 36.30 2,000.00 or more but less than 3,000.00 55.00 3,000.00 or more but less than 4,000.00 79.20 4,000.00 or more but less than 5,000.00 111.10 5,000.00 or more but less than 6,000.00 135.30 6,000.00 or more but less than 7,500.00 160.60 7,000.00 or more but less than 8,000.00 184.80 8,000.00 or more but less than 10,000.00 210.10 10,000.00 or more but less than 15,000.00 246.40 15,000.00 or more but less than 20,000.00 309.10 20,000.00 or more but less than 30,000.00 370.70 30,000.00 or more but less than 40,000.00 493.90 40,000.00 or more but less than 50,000.00 741.40 50,000.00 or more but less than 75,000.00 1,112.10 75,000.00 or more but less than 100,000.00 1,482.80 100,000.00 or more but less than 150,000.00 2,102.10 150,0000.00 or more but less than 200,000.00 2,720.30 200,000.00 or more but less than 300,000.00 3,652.00 300,000.00 or more but less than 500,000.00 4,945.60 500,000.00 or more but less than 750,000.00 7,418.40 750,000.00 or more but less than 1,000,000.00 9,892.30 1,000,000.00 or more but less than 2,000,000.00 11,000.00 2,000,000.00 or more at rate not exceeding Fifty five percent (55%) of one percent (1%) in excess of 2million 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 2.2% More than P400,000.00 1.1% The rate of two point two percent (2.2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one point one percent (1.1%) 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 WITH GROSS SALES OR RECEIPT FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: Amount of Tax Per Annum Less than Php5,000.00 30.25 5,000.00 or more but less than 10,000.00 67.76 10,000.00 or more but less than 15,000.00 114.95 15,000.00 or more but less than 20,000.00 181.50 20,000.00 or more but less than 30,000.00 302.50 30,000.00 or more but less than 40,000.00 423.50 40,000.00 or more but less than 50,000.00 605.00 50,000.00 or more but less than 75,000.00 968.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,178.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than 250,000.00 3,993.00 250,000.00 or more but less than 300,000.00 5,082.00 300,000.00 or more but less than 500,000.00 6,776.00 400,000.00 or more but less than 500,000.00 9,075.00 500,000.00 or more but less than 750,000.00 10,175.00 750,000.00 or more but less than 1,000,000.00 11,275.00 1,000,000.00 or more but less than 2,000,000.00 12,650.00 2,000,000.00 or more at rate not exceeding Fifty-five percent (55%) of one percent (1%) in excess of 2 million Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P12,650.00. 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. On travel agencies and travel agents. 5. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories. 6. Operators of Cable Network System/Electronic Communication/Radio/TV Station. 7. Operators of computer services establishment. 8. General Consultancy Service. 9. All other similar activities consisting essentially of the sales of services for a fee. 10. General consultancy services. WITH GROSS SALES OR RECEIPT FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: Amount of Tax Per Annum Less than Php5,000.00 30.25 5,000.00 or more but less than 10,000.00 67.65 10,000.00 or more but less than 15,000.00 114.95 15,000.00 or more but less than 20,000.00 181.50 20,000.00 or more but less than 30,000.00 302.50 30,000.00 or more but less than 40,000.00 423.50 40,000.00 or more but less than 50,000.00 605.00 50,000.00 or more but less than 75,000.00 968.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,178.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than300,000.00 3,993.00 300,000.00 or more but less than 400,000.00 5,082.00 400,000.00 or more but less than 500,000.00 6,776.00 500,000.00 or more but less than 750,000.00 9,075.00 750,000.00 or more but less than 1,000,000.00 10,175.00 1,000,000.00 or more but less than 2,000,000.00 11,275.00 2,000,000.00 or more 12,650.00 at the rate not exceeding 55% of 1% in excess of P2,000,000.00 (h) On subdivision owners amount per annum Per square meter 0.055 (i) REAL ESTATE DEVELOPERS WITH GROSS SALES OR RECEIPT FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: Amount of Tax Per Annum Less than Php50,000.00 440.00 50,000.00 or more but less than 100,000.00 880.00 100,000.00 or more but less than 200,000.00 1,760.00 200,000.00 or more but less than 400,000.00 3,520.00 400,000.00 or more but less than 800,000.00 7,040.00 800,000.00 or more but less than 1,600,000.00 14,080.00 For every P100,000 in excess of P1,6000,000.00 275.00 j) REAL ESTATE LESSOR, DEALERS AND BROKERS WITH GROSS SALES OR RECEIPT FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: Amount of Tax Per Annum Less than Php5,000.00 275.00 5,000.00 or more but less than 10,000.00 330.00 10,000.00 or more but less than 20,000.00 495.00 20,000.00 or more but less than 30,000.00 605.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 770.00 For every P5,000 in excess of P50,000.00 on real property used for residential purposes (apartments) 11.00 For every P5,000 in excess of P50,000.00 on real property used for purposes other than residential 22.00 (k) PRIVATE CEMETERIES WITH GROSS SALES OR RECEIPT FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: Amount of Tax Per Annum Less than Php5,000.00 110.00 5,000.00 or more but less than 10,000.00 165.00 10,000.00 or more but less than 20,000.00 495.00 20,000.00 or more but less than 30,000.00 715.00 30,000.00 or more but less than 40,000.00 935.00 40,000.00 or more but less than 50,000.00 1,155.00 For every P5,000 in excess of P50,000 22.00 (l) PRIVATELY-OWNED PUBLIC MARKET WITH GROSS SALES OR RECEIPT FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: Amount of Tax Per Annum Less than Php5,000.00 250.80 5,000.00 or more but less than 20,000.00 1,000.00 20,000.00 or more but less than 30,000.00 1,500.00 30,000.00 or more but less than 40,000.00 2,000.00 50,000.00 or more but less than 60,000.00 2,500.00 60,000.00 or more but less than 90,000.00 3,000.00 90,000.00 or more but less than 100,000.00 4,500.00 For every P1,000 in excess of P100,000 5.50 (m) OPERATORS OF COFFE, RICE & CORN MILLERS WITH GROSS SALES OR RECEIPT FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: Amount of Tax Per Annum Less than Php5,000.00 110.00 5,000.00 or more but less than 10,000.00 165.00 10,000.00 or more but less than 15,000.00 220.00 15,000.00 or more but less than 20,000.00 275.00 20,000.00 or more but less than 30,000.00 330.00 30,000.00 or more but less than 50,000.00 385.00 For every P5,000 in excess of P50,000 5.50 15. n All Other Business not included in the enumeration WITH GROSS SALES OR RECEIPT FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: Amount of Tax Per Annum Less than Php5,000.00 30.25 5,000.00 or more but less than 10,000.00 67.65 10,000.00 or more but less than 15,000.00 114.95 15,000.00 or more but less than 20,000.00 181.50 20,000.00 or more but less than 30,000.00 302.50 30,000.00 or more but less than 40,000.00 423.50 40,000.00 or more but less than 50,000.00 605.00 50,000.00 or more but less than 75,000.00 968.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,178.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than300,000.00 3,993.00 300,000.00 or more but less than 400,000.00 5,082.00 400,000.00 or more but less than 500,000.00 6,776.00 500,000.00 or more but less than 750,000.00 9,075.00 750,000.00 or more but less than 1,000,000.00 10,175.00 1,000,000.00 or more but less than 2,000,000.00 11,275.00 2,000,000.00 or more 12,650.00 at the rate not exceeding 55% of 1% in excess of P2,000,000.00 Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P12,650.00. (n) On Amusement Devices: Annual Tax 1. Each Juke Box Machine/Videoke Machine 500.00 2. Each Machine or apparatus for visual entertainment, Family computer and other video players. 200.00 3. Each apparatus for weighing persons, fortune telling machine and the like 200.00 4. Each coin operated internet machine per unit 200.00 5. Each Vending machine and other machine for amusement. 200.00 (o) Dancing Schools: Annual Tax Those with 49 students and below 165.00 Those with 50 to 99 students 330.00 Those with 100 or more students 450.00 (p) Cockpits: Tax/Event (In Poblacion) 5,500.00 (In Barangay) 3,500.00 Per ordinary cockfight (per bitaw) 20.00 Per Derby cockfight (per bitaw) 30.00 Per derby permit fee: (Poblacion) 7,000.00 (In Barangay) 5,000.00 BETS: Less than 3,000.00 50.00 3,000.00 and above 100.00 (q) Mahjong Sessions/Billiard Pools Annual Tax for the first table 550.00 for each additional table 110.00 (r) Private detectives or security agency 165.00 (s) On magazines and/or newspapers stand 110.00 All other business not included in the enumeration with gross sales Or receipt for the preceding Calendar year in the amount of: WITH GROSS SALES OR RECEIPT FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: Amount of Tax Per Annum Less than Php5,000.00 30.25 5,000.00 or more but less than 10,000.00 67.65 10,000.00 or more but less than 15,000.00 114.95 15,000.00 or more but less than 20,000.00 181.50 20,000.00 or more but less than 30,000.00 302.50 30,000.00 or more but less than 40,000.00 423.50 40,000.00 or more but less than 50,000.00 605.00 50,000.00 or more but less than 75,000.00 968.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,178.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than300,000.00 3,993.00 300,000.00 or more but less than 400,000.00 5,082.00 400,000.00 or more but less than 500,000.00 6,776.00 500,000.00 or more but less than 750,000.00 9,075.00 750,000.00 or more but less than 1,000,000.00 10,175.00 1,000,000.00 or more but less than 2,000,000.00 11,275.00 2,000,000.00 or more 12,650.00 at the rate not exceeding 55% of 1% in excess of P2,000,000.00 (u) 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. Other Taxes on Business ARTICLE B Tax on Mobile Traders SECTION 8. 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 9. 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 10. Time of Payment. The tax shall be paid upon the issuance of the Mayor's Permit to do business in the Municipality. SECTION 11. 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. ARTICLE C Tax on Operators of Public Utility Vehicles SECTION 12. 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 1,500 per unit Buses without air conditioning 1,000 per unit "Mini" buses 800 per unit Jeepneys/AUVs 600 per unit Taxis 600 per unit Multicabs 500 per unit SECTION 13. Time of Payment. The tax shall be paid within the first twenty (20) days of January of each year. ARTICLE D Tax on Ambulant and Itinerant Amusement Operators SECTION 14. Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Tax on Ambulant and Itinerant Amusement Operators Particulars Amount of Tax Circus, carnivals or the like per day P110.00 per day for the first 10 days and P11.00 per day there after Merry-Go-round, roller coaster, ferris wheel, swing, shooting gallery and other similar contrivances per day P55.00 per day for the 1st 10 days and 5.50 per day thereafter per unit of contrivance sports contest/Exhibition per day P50.00 per day for the 1st 10 days and P25.00 per day thereafter. SECTION 15. Time of Payment. The tax herein imposed shall be payable before engaging in such activity. ARTICLE E Tax on Mining Operations SECTION 16. 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 17. Imposition of Tax. There is hereby levied an annual tax at the rate of two percent (2%) based on the gross receipts for the preceding year of mining operations. SECTION 18. 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 each municipality based on ratio and proportion of the area subject to the mining activities SECTION 19. 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 20. 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 21. 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 22. 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 23. 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 this Local Revenue Code of Magsaysay. ARTICLE F Tax on Forest Concessions and Forest Products SECTION 24. 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 25. Imposition of Tax. There is hereby imposed a tax on forest concessions and forest products at a rate of one percent (1%) of the annual gross receipts of the concessionaire during the preceding year. SECTION 26. 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 G Exemptions SECTION 27. 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 H Situs of Tax SECTION 28. Situs of the Tax. (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The city or municipality specifically mentioned in the articles of 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 affected. 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. Project office shall mean the field office in the construction site. 4. 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. 5. 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. 6. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agribusiness, 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 28.02 of this Ordinance. (b) Sales Allocation 1. All sales made/gross receipts realized from domestic projects or contracts in locality where there's branch or sales office or warehouse or project office shall be recorded in said branch or sales office or warehouse or project office and the tax shall be payable to the Municipality where the same is located. 2. If the business concerned has no branch office or sales outlet in Magsaysay, the sale/gross receipts from domestic projects or contracts or transactions may be recorded in the place where the principal office of the said business is located. The taxes, however, shall accrue and be paid to Magsaysay where the sale or transaction was made or consummated, associated with the delivery of the articles, commodities, services or things which are the subject matter of the contract of sale. 3. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the 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 exporter 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 I Payment of Business Taxes SECTION 29. Payment of Business Taxes. (a) The taxes imposed under Section 7 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided for under Section II of this Code by any 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 6 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 30. 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 31. 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 32. 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 of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. (c) Invoices or 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 fifty Pesos (Php150.00). (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) For newly started business . Newly started business entities shall not be subject to and/or liable to the payment of initial local business tax and shall only be subject to the payment of business permit and other regulatory fees and charges. (i) Retirement of Business. (1) Any person natural or juridical, subject to the tax on business under Section 11, Art. A. 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 is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. (3) The permit issued to a business retiring or terminating its operation shall be surrendered to the Local Treasurer who shall forthwith cancel the same and record such cancellation in his books. (j) 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 J Presumptive Income Level SECTION 33. 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 34. 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 SECTION 35. Administrative Provision. Pursuant to Article 274 of Republic Act No. 7160 known as the Local Government Code of 1991, the municipal government shall collect other fees in addition to all taxes and charges levied by the Local Government. SECTION 36. There shall be collected the following fees for the Local Government of Magsaysay. (a) Scholarship Support Program Fee (SSPF) (b) Environmental Management Support Fee (EMSF) (c) Road Maintenance Fee (RMF) (d) Security Fee (SF) (e) Sanitation Maintenance Fee (SMF) (f) Garbage Fee (GF) (g) Archival Fee (AF) SECTION 37. Imposition of Fees. The above fees shall be imposed to every person transacting business in any offices of the Municipality of Magsaysay. The fees shall be collected based on different office transactions as provided in this Code. SECTION 38. Usage of Fees. The fees shall be used solely for the following purpose: (a) Scholarship Support Program Fee (SSPF) 1. Scholarship Grants to: 1.1) Qualified and deserving Secondary and College students residing in this municipality. 1.2) LGU midwife scholars. 2. Other related scholarship programs. (b) Environmental Management Support Fee (EMSF) 1. Ecological Solid Waste Management Program a) Cost of Plan Preparation b) Development of Sanitary Landfill c) Construction/Purchase of Solid Waste and Materials Recycling Facilities d) Information Campaign, Materials and Gadgets e) Construction/Maintenance of Drainages and Sewerages 2. Municipal Environmental Development Program a) Cost of Plan Preparation b) Protection and Conservation: Purchase of planting materials c) Eco-Park Development d) Forest Land Use Development e) Information Technology campaign materials and gadgets f) Other Operating expenses on Anti-Pollution Instruments. 3. River Bank Protection: a) Cost of Plan Preparation b) Purchase of Construction Materials (c) Road Maintenance Fee (RMF) 1. Construction, Repair and Maintenance of Roads 2. Other operating expenses (d) Security Fee (SF) 1. Peace and Order Program 2. Other operating expenses (f) n Sanitation Maintenance Fee (SMF) 1. Maintenance of Cleanliness of Streets and Public Places 2. Other operating expenses (g) Garbage Fee (GF) 1. Purchase, Repair and Maintenance of Garbage Truck and Bins 2. Other operating expenses (h) Archival Fee (AF) 1. Maintenance of Archival System 2. Other operating expenses ARTICLE A Mayor's Permit Fee on Business, Scholarship Support Program Fee (SSPF), and Environmental Management Support Fee (EMSF) for All Business Establishments SECTION 39. Mayor's Permit. All persons are required to obtain a Mayor's Permit for the privilege of conducting business within the municipality. SECTION 40. Imposition of Fee. There shall be collected an annual Mayor's Business Permit fee, Scholarship Support Program Fee and Environmental Management Support Fee from every person to operate a business, pursue an occupation or calling, or undertake any business or trade activity within the Municipality. The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business or trade does not become exempt by being conducted with some other business or 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 P150,000.00 and below No specific Cottage Industries Above P150,000.00 to P499,999.00 Less than 10 Small-scale Industries P500,000.00 to P1,999,999.00 10-99 Medium-scale Industries P2,000,000.00 to P9,999,999.00 100-199 Large-scale Industries P10,000,000.00 & above 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 SSPF EMSF 1. On Manufacturers/Importers/Producers Micro-Industry P100.00 P10.00 P10.00 Cottage Industries 300.00 P15.00 P15.00 Small-scale Industries 500.00 P20.00 P20.00 Medium-Scale Industries 1,000.00 P25.00 P25.00 Large-Scale Industries 2,000.00 P30.00 P30.00 2. On Banks Rural, Thrift and Savings Banks P1,000.00 P100.00 P100.00 Commercial, Industrial and Development Banks 3,000.00 P200.00 P200.00 Universal Banks 5,000.00 P300.00 P300.00 3. On Other Financial Institutions Small P1,000.00 P100.00 P100.00 Medium 3,000.00 P200.00 P200.00 Large 5,000.00 P300.00 P300.00 4. On Contractors/Service Establishments Micro-Industry P100.00 P10.00 P10.00 Cottage Industries 300.00 P15.00 P15.00 Small-scale Industries 500.00 P20.00 P20.00 Medium-Scale Industries 1,000.00 P25.00 P25.00 Large-Scale Industries 2,000.00 P30.00 P30.00 5. On Wholesalers/Retailers/Dealers or Distributors Micro-Industry P100.00 P10.00 P10.00 Cottage Industries 300.00 P15.00 P15.00 Small-scale Industries 500.00 P20.00 P20.00 Medium-Scale Industries 1,000.00 P25.00 P25.00 Large-Scale Industries 2,000.00 P30.00 P30.00 6. On Trans-loading Operations Medium P2,000.00 P100.00 P100.00 Large 4,000.00 P200.00 P200.00 7. Other Businesses Micro-Industry P100.00 P10.00 P10.00 Cottage Industries 200.00 P15.00 P15.00 Small-scale Industries 400.00 P20.00 P20.00 Medium-Scale Industries 800.00 P25.00 P25.00 Large-Scale Industries 1,000.00 P30.00 P30.00 8. On Cell sites/Communication Tower Small P2,000.00 P200.00 P200.00 Cottage P4,000.00 P400.00 P400.00 Small-scale P8,000.00 P800.00 P800.00 Medium-Scale P15,000.00 P1,500.00 P1,500.00 Large-Scale P25,000.00 P2,500.00 P2,500.00 9. Business of Retailing Liquid Petroleum Products Sec. 9 of DOE DC No. 2003-011-10: CERTIFICATE OF COMPLIANCE The DOE, through the OIMB, 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. SECTION 41. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 42. 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 information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. 1. For a newly-started business a. Location sketch of the new business 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. 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. 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 one hundred fifty Pesos (P150.00). (d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. (e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (f) Revocation of Permit. 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. n 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 by the person whose privilege is revoked, until restore by the Sangguniang Panlungsod. SECTION 43. 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 Permit Fee, Scholarship Support Program Fee and Environmental Management Support Fee for Sealing and Licensing of Weights and Measure SECTION 44. 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 45. 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 46. 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 permit fee, Scholarship support program fee and Environmental Management Support fee at the following rates. KINDS OF SEALING AND WEIGHING INSTRUMENTS AMOUNT OF FEE SSPF EMSF (a) For sealing linear metric measures: Not over one (1) meter P50.00 P5.00 P5.00 Measure over one (1) meter 100.00 P10.00 P10.00 (b) For sealing metric measures of capacity: Not over ten (10) liters P50.00 P5.00 P5.00 Over ten (10) liters 100.00 P10.00 P10.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kgs. P80.00 P8.00 P5.00 With capacity of more than 30 kgs. but not more than 60 kgs. 140.00 P14.00 P10.00 With capacity of more than 60 kgs/but not more than 120 kgs. 180.00 P18.00 P15.00 With capacity of more than 3,000 kgs. 300.00 P30.00 P30.00 (d) For sealing apothecary balances of precision P200.00 P20.00 P20.00 (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 use therewith P100.00 P10.00 P10.00 For each extra weight 20.00 P5.00 P5.00 For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of P40.00 for each instrument shall be collected. SECTION 47. 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. 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 48. 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 49. Exemptions. (a) All instruments for weights and measures used in government work of or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures instruments intended for sale. SECTION 50. Administrative Provisions. (a) The official receipt for the fee issued for the sealing of a weight or measure shall serve as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his deputies. (b) The Municipal Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and technology. (c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures 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 51. 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 52. Penalties. (a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (1) of Section 8, Article B 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 8, Article B 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. (c) The owner-possessor or user of instrument of weights and measure enumerated in paragraphs (h) to (k) of Section, 8 Article B 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 Building Permit Fee, Scholarship Support Program Fee, Environmental Management Support Fee and Sanitary Maintenance Fee SECTION 53. Imposition of Fee. There shall be collected fee from each applicant for a building and/or fencing permit pursuant to Department Order 155, Series of 1992 dated September 25, 1992, of the Department of Public Works and Highways. Particulars: Fees A. Construction of Residential Building costing: Not exceeding P3,000.00 100.00 For each succeeding P1,000.00 or fraction thereof 10.00 B. Construction of commercial or Industrial Building costing: not exceeding P5,000.00 100.00 For each succeeding 1,000.00 of fraction thereof 20.00 C. Construction of Institutional Building costing Not exceeding P3,000.00 50.00 For each succeeding P1,000.00 or fraction thereof 10.00 D. Residential Building repair costing Not exceeding P5,000.00 50.00 For each succeeding P1,000.00 or fraction thereof 5.00 E. Commercial or industrial building repair costing Not exceeding P5,000.00 100.00 For each succeeding P1,000.00 or fraction thereof 10.00 F. Institutional Building repair costing Not exceeding P5,000.00 50.00 For each succeeding P1,000.00 or fraction thereof 5.00 G. Fencing Permit fee/Construction of firewalls separate from building 50.00 a. Fences made up of indigenous materials and/or barbed wire, chicken wire, hog wire Exempted b. Fences up to 1.80m in height, made of materials of other than those mention above, per linear meter or fraction of 5.00 c. fences in excess of 1.80 meters in height. Made of materials other than mention above per linear meter or fraction thereof H. Building Permit Inspection Fee 200.00 I. Fire Safety clearance 50.00 J. Zoning clearance 100.00 K. Government/Private Contractor Fees 200.00 Particulars: Fees a. Lighting and Power system: 1. For each electric or telephone post 15.00 2. For each light, switch or convenience outlet 10.00 3. For each remote switch 10.00 4. For each remote control master switch 10.00 b. Additional for each of the following: Appliances 1. Gauge and beater 1 KW or less 5.00 2. For each additional KW or fraction thereof 5.00 3. For each refrigerator or freezer 10.00 4. Each washing Machine or dryer 5.00 5. Each hair cutting apparatus or hair dryer 5.00 6. Each Electric fan 5.00 7. Each Electrical typewriter or adding machine 5.00 c. Air conditioning outlet 1. For each conditioning outlet 10.00 2. Unit or window type each unit of 1 HP (.746 KW) 10.00 each unit of more than 1 HP 20.00 3. Package or centralized 3 HP (2.3 KW or less than HP 10.00 For each succeeding HP 50.00 4. Blower and air handling unit 10.00 d. Electrical equipment apparatus 1. For each bell enunciator syste5.00 2. For each bare (light) lamp 10.00 3. For each Fire alarm unit 5.00 4. For each flasher, beacon light 5.00 5. For X-Ray machine Equipment 10.00 6. For each battery rectifier 10.00 7. For each electric welder 1st KVA/KW 10.00 8. For each telephone switch board (PRX, PABX, etc.) 10.00 For each truck line 10.00 e. Temporary light for celebration, fiesta, etc. for each light, switch, convenience outlet. g. Other electrical apparatus or appliance not otherwise provided for in this article separation 5.00 h. Permit fee for inspection and other miscellaneous fees: 10.00 1. For each inspection 200.00 2. For each separation, alteration, reconnection or relocation of electric motor 25.00 3. For condemnation or cancellation of wiring permit 50.00 4. For issuance or cancellation of wiring permit 50.00 5. For each true copy and certification of electrical certificate 150.00 Temporary lightning for the construction shall be charged the same with the regular fees provided in this section. Particulars: Fees Other electrical apparatus for appliances otherwise provided in this section: 25.00 * Permit fee for its inspection and other miscellaneous fees - For each inspection 200.00 - Reconnection fee 25.00 - For issuance or cancellation of wiring permit 25.00 - If temporary current shall be issued for a period of not more than ninety (90) days the regular fees for the temporary current connection shall be deducted from the total fees paid for the final inspection Ancillary Permit Fees Particulars: Fees 1. Ancillary Structures: a. Banks and records vaults per cu. m. or fraction 30.00 b. Swimming pools per cu. M. or fraction thereof Residential 5.00 Commercial 15.00 Social/Institutional 10.00 Note: If made of indigenous material, the rate is 50% of the above mentioned rates. Ancillary structures to swimming pools such as shower rooms, locker rooms and the like shall likewise be charged 50% of the rates corresponding to the category of the swimming pool. Particulars Fees 2. Construction of Firewalls separate from the building and/or fencing permit: a. Per square meter or fraction thereof 5.00 b. Provided that the minimum fee shall be 50.00 3. Construction/Erection of towers including radio, TV tower, water tank supporting structures and the like: a. Residential Exempted b. Commercial/Industrial Self-supporting - Up to 10 meters in height P2,000.00 - Every meter of fraction thereof in excess of 10 meters Trilon (Guyed) 100.00 - Up to 10 meters in height 200.00 - Every meter or fraction thereof in excess 10.00 c. Industrial Self-supporting - Up to 10 meters in height 1,500.00 - every meter or fraction thereof In excess of 10 meters 100.00 Particulars: Fees Trilon (Guyed) - Up to 10 meters in height 100.00 - Every meter or fraction thereof In excess of 10 meters. 10.00 4. Construction of Reinforced Concrete or steel Tank; a. Residential (up to 2 cu. M.) Exempted In excess of 2 cu. M. (per cu. M.) 10.00 b. Commercial/Industrial (up to 10 cu. m.) 400.00 In excess of 10 cu. m. (per cu. m) 20.00 5. Construction of Commercial/Industrial Fixed Overs Per cu. m thereof of interior floor areas 50.00 6. Construction of Industrial Kiln/Furnace per cu. M. thereof of 20.00 7. Fencing Permit Fees/Construction of Firewalls separate from Building: a. Fences made of indigenous materials and/barbed wire, chicken wire, hog wire. Exempted b. Fences up to 1.80 meters in height, made of materials other than those mentioned above, per lineal meter or fraction thereof 2.00 c. Fences in excess of 1.80 meters in height, made of materials other than mentioned above, per lineal meter or fraction thereof 2.00 8. Paved areas intended commercial/industrial/social/Institutional use, such as parking areas, gasoline station premises, skating rinks, tennis and basketball courts and the like: per square meter of fraction thereof of paved area 1.00 9. Annual Building Inspection conducted by the Building Official: A. Residential (upon request) 100.00 B. Commercial/Industrial/Amusements Houses, Grandstand/Bleachers, Gymnasium and the like that cost: 1. Less than 1 million pesos 100.00 2. Over 1 million-5 million 200.00 3. Over 5 million-10 million 400.00 4. Over 10 million-50 million 600.00 5. Over 50 million-100 million 800.00 6. Over 50 million 1,000.00 C. Communication Tower Inspection Fee per Unit 1,000.00 PERMIT FEES ON PLUMBING Particulars: Fees Water closet 75.00 Floor drain 10.00 Sink 20.00 Lavatory 20.00 Showerhead 20.00 Faucet 10.00 Slop sink 10.00 Urinal 10.00 Bath Tub 100.00 Grease trap 10.00 Garage trap 10.00 Bidet 10.00 Filter 10.00 Dental caspider 20.00 Gas heater 20.00 Hot water boiler 20.00 Water meter 20.00 SECTION 54. Imposition of Regulatory Fees. A Scholarship Support Program Fee (SSPF)and Environmental Management Support Fee (EMSF), shall be imposed as additional fees to every person who will acquire a building and/or fencing permit and all ancillary/accessories permits, as follows, to wit: Particulars SSPF EMSF Agricultural Total construction cost multiplied by 0.001 Total construction cost multiplied by 0.001 Residential Total construction cost multiplied by 0.001 Total construction cost multiplied by 0.001 Commercial/Institutional Total construction cost multiplied by 0.002 Total construction cost multiplied by 0.001 Industrial Total construction cost multiplied by 0.002 Total construction cost multiplied by 0.001 Particulars Fee SSPF EMSF All telecommunication carriers utilizing the Municipality's underground cable passage. 3,600/duct 360.00/duct 180.00/duct SECTION 55. Time of Payment. The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Mayor. SECTION 56. In order to obtain a building permit, the applicant shall file an application therefor in writing and on the prescribe form with the office of the Mayor/Building Official. Every application shall provide the following information: (1) A description of the work to be covered by the permit applied for; (2) Description of the ownership of the lot on which the proposed work is to be done as evidenced but TCT and/or copy of the contract of lease over the lot if the application is not the registered owner: (3) The use or occupancy for which the proposed work is intended; (4) Estimated cost of the proposed work. To be submitted together with such application are at least five sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans, and by licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Building Official. SECTION 57. Penal Provisions. It shall be unlawful for any person, firm or corporation, to erect, construct, enlarge, alter, repair, move, improve, remove, convert, demolish, equip, use, occupy, or maintain any building or structure or cause the same to be done contrary to or in violation of any provision of the Building Code. Any person, firm or corporation, who shall violate any of the provisions of the Code and/or commit any act hereby declared to be unlawful shall upon conviction, be punished by a fine not more than twenty thousand pesos or by imprisonment of not more than two years or by both: Provided, that in case of a corporation, firm, partnership or association, the penalty shall be imposed upon its official responsible for such violation and in case the guilty party is an alien, he shall immediately be deported after payment of the fine and/or service of sentence. ARTICLE D Zoning Locational Clearance Fee, Scholarship Support Program Fee and Environmental Management Support Fee SECTION 58. Imposition of Fee. There shall be collected Zonal/Locational Clearance fees at rates fixed by and in accordance with the applicable rules and regulations prescribed by the Housing and Land Use Regulatory Board (HLURB) including an additional amount shall be collected for Mayor's Certification Fee, Inspection Fee, Verification Fee, Scholarship Support Program Fee and Environmental Management Support Fee, to wit; Application/Filing Fee . For every application for locational clearance/zoning certification irrespective of whether approved or not; motion for reconsideration, reclassification, and for filing of complaint, the following fees shall apply: Particulars Amount of Fee a. Locational clearance/Certificate of Zoning Compliance fee 500.00 b. Motion for reconsideration for the certification 2,000.00 c. Petition/request for reclassification/variance 2,000.00 d. Conduct of Inspection/Verification/Mayor's Certificate and Application or filing fee 200.00 Processing Fee. For approval of application for locational clearance whether the project or activity to be undertaken is conforming or non-conforming with the zoning ordinance, laws or rules and regulations, the following schedule of fees shall apply: PARTICULARS AMOUNT FEE 1. ZONING & LOCATIONAL CLEARANCE A. Single residential structure attached or detached 1. P100,000.00 and below 288.00 2. Over P100,000.00-P200,000.00 576 3. Over P200,000.00 720.00 plus 1/10 of 1% in excess of P200,000.00 B. Apartments/Townhouses 1. P500,000.00 and below 1,400.00 2. Over P500,000.00-P2,000,000.00 2,160.00 3. Over P2,000,000.00 3,600.00 plus 1/10 of 1% of cost in excess of P2,000,000.00 regardless of the number of floors. C. Dormitories 1. P2,000,000.00 and below 3,600.00 2. Over 2,000,000.00 3,600.00 plus 1/10 of 1% of cost in excess of P2,000,000.00 regardless of the number of floors D. Institutional (Project cost of which) 1. Below P2,000,000.00 2,880.00 2. Over P2,000,000.00 2,880.00 plus 1/10 of 1% of cost in excess of P2,000,000.00 E. Commercial, Industrial and Agro-Industrial (Project cost of which) 1. Below P100,000.00 1,440.00 2. Over P100,000.00-P5,000,000.00 2,160.00 3. Over P500,000.00-P1,000,000.00 2,880.00 4. Over P1,000,000.00-P2,000,000.00 4,320.00 5. Over P2,000,000.00 7,200.00 plus 1/10 of 1% of cost on excess of P2,000,000.00 F. Special Uses/Special Project (Gasoline, Station, cell sites, slaughterhouse, treatment plant, etc.) 1. Below P2,000,000.00 7,200.00 plus 1/10 of 1% of cost on excess of P2,000,000.00 2. Over P2,000,000.00 7,200.00 plus 1/10 of 1% of cost on excess of P2,000,000.00 G. Alteration of Expansion (affected areas/cost only) Same as original application 2. SUBDIVISION AND CONDOMINIUM PROJECTS A. Subdivision Project 1. Approval of Subdivision Plan (including townhouse) 1.1. Preliminary Approval and Locational Clearance (PALC) and Preliminary Subdivision Development Permit Plan (PSDP) a. Processing Fee 360/ha. or a fraction of density b. Inspection Fee 1,500.00/ha. regardless of density 1.2. Final Approval and Development Permit a. Processing Fee 2,880.00/ha. regardless of density b. Inspection Fee 1,500.00/ha. regardless of density - Additional fee on area of house building sold with a lot 3.00/sq. m. 1.3. Alteration of Plan (affected areas only) Same as final approval & Development Permit 2. Certificate of Registration Processing Fee a. Processing Fee 2,880.00 3. License to Sell a. Processing Fee 216/saleable lot - Additional fee of Floor Area of Housing component 14.4/sq. m. b. Inspection Fee 1,500.00/ha. regardless of density 4. Certificate of Completion a. Certificate Fee 216.00 b. Processing Fee c. Inspection Fee 1,500.00/ha regardless of density 5. Extension of time Develop a. Processing Fee 504.00 - Additional fee of Floor Area of Housing component 14.40 / sq. m b. Inspection Fee 1,500.00/ha. Regardless of Density * Application for CR/LS with DP issued by LGU shall be change inspection fee B. Condominium Project 1. Final Approval of Condominium Project/ Final Approval and Development Permit 1.1 Preliminary Approval and Locational Clearance 1.2 Final Approval/Development Permit a. Processing Fee 270.00 * Land Area 7.20/sq. m. * No. of floors 288.00/floor * Building Areas 23.05/sq. m. of GFA b. Inspection Fee 1,500.00/ha. 1.3 Alteration of Plan (affected areas Only) Same as final approval & Development Permit 1.4 Conversation (affected areas only) -do- 2. Certificate of Registration a. Processing Fee 2,880.00 3. License to Sell a. Residential 17.30/sq. m. of saleable area b. Commercial 36/sq. m. of saleable area * Inspection Fee 1,500.00/ha. 4. Extension of Time to Develop * Processing Fee 504.00 Additional Fee (Unfinished floor area for dev't.) 17.30/sq. m. * Inspection Fee 1,500.00/ha. 5. Certificate of Completion * Certificate Fee 216.00 * Processing Fee * Inspection Fee 1,500.00/floor 3. SUBDIVISION AND CONDOMINIUM PROJECTS (under B.P. 220) A. Subdivision Projects 1. Approval of Subdivision Projects 1. Preliminary Approval and Local Clearance * Processing Fee Ins a. Socialize Housing P90.00/ha b. Economic Housing P216.00/ha * Inspection Fee a. Socialize Housing P1,500.00/ha b. Economic Housing P1,500.00/ ha 2. Final Approval and Development Permit * Processing Fee Ins a. Socialize Housing P600.00/ha b. Economic Housing P1,440.00/ha * Inspection Fee a. Socialize Housing P1,500.00/ha b. Economic Housing P1,500.00/ha (Projects already inspected for PALC application may not change with inspection fee) 3. Alteration of plan (affected areas only) Same as final approval & Development Permit 4. Building Permit (floor area of housing unit) P7.20/sq. m. 2. Certificate of Registration * Processing Fee Ins a. Socialize Housing P420.00 b. Economic Housing P720.00 3. License to Sell (per Saleable lot) * Processing Fee Ins a. Socialize Housing P24.00/Saleable Lot b. Economic Housing P72/Saleable Lot Additional Fee on floor area of housing component P30.00/sq. m * Inspection Fee a. Socialize Housing P1,500.00/ha b. Economic Housing P1,500.00/ha 4. Extension of Time to Develop * Processing Fee Ins a. Socialize Housing P420.00 b. Economic Housing P504.00 Additional Fee (unfinished area of dev't.) P2.88.00/sq. m. * Inspection Fee a. Socialize Housing P1,500.00/ha b. Economic Housing P 1,500.00/ha 5. Certificate of Completion * Certificate Fee a. Socialize Housing P180.00 b. Economic Housing P216.00 * Processing Fee a. Socialize Housing b. Economic Housing * Inspection Fee P1,500.00/ha 6. Occupancy Permit * Processing Fee Ins a. Socialize Housing P6/sq. m. b. Economic Housing P7.20/sq. m. * Inspection Fee (saleable floor area of the housing component) a. Socialize Housing P1,500.00/ha b. Economic Housing P1,500.00/ha B. Condominium Projects 1. Approval of Condominium Projects 1. Preliminary Approval and Locational Clearance P720.00 2. Final Approval and Development Permit Processing Fee a. Total Land Area P7.20/sq. m. b. No. of Floors P144/floor c. Building Areas P5.80/sq. m. of GFA Inspection Fee Inspection Fee P1,500.00/ha 3. Alternation of Plan (Affected areas only Same as final approval and Development Permit 2. Certificate of Registration P720.00 3. License to Sell a. Residential b. Commercial Inspection Fee P1,500.00/ha 4. Extension of Time to Develop Processing Fee P3.00/sq. m. Inspection Fee (unfinished area for dev't.) P1,500.00/floor 5. Certificate of Completion Certificate Fee P216.00 Processing Fee Inspection Fee P1,500.00/floor 4. INDUSTRIAL/COMMERCIAL SUBDIVISION 1. Approval of Industrial/Commercial Subdivision 1. Preliminary Approval and Locational Clearance Processing Fee P432.00/ha Inspection Fee P1,500.00/ha 2. Final Approval and Development Permit Processing Fee P720.00/ha Inspection Fee P1,500.00/ha (Projects already inspected for PALC application may not be changed inspection fee) 3. Alter of Plan (affected areas only) Same as Final Approval and Development Permit 2. Certificate of Registration P2,880.00 3. License to Sell Processing Fee P3.00/sq. m. of land Area Inspection Fee P1,500.00/ha 4. Extension of Time to Develop Processing Fee P504.00 Additional fee (unfinished area for dev't.) P14.40/sq. m. Inspection Fee P1,500.00/ha 5. Certificate of Completion Certificate Fee P216.00 Processing Fee a. Industrial P504.00 b. Commercial P720.00 Inspection Fee P1,500.00/ha 5. FARMLOT SUBDIVISION 1. Approval of Farm lot Subdivision 1. Preliminary Approval and Locational Clearance Processing Fee P288/ha Inspection Fee P1,500.00/ha 2. Final Approval and Dev't Permit Processing Fee P1,440/ha Inspection Fee P1,500.00/ha (Projects already inspected for PALC application may not be changed inspection fee) 3. Alternation of Plan (affected areas only) Same as Final Approval and Development Permit 2. Certification of Registration P2,880.00 3. License to Sell Processing Fee P1,440/ha Inspection Fee P1,500.00/ha 4. Extension of Time to Develop Processing Fee P504.00 Additional Fee on Floor Area of housing component and other Dev't.) P14.40 sq. m. Inspection Fee P1,500.00/ha 5. Certificate of Completion Certificate Fee P216.00 Processing Fee Inspection Fee P1,500.00/ha 6. MEMORIAL PARK/CEMETERY PROJECT/COLUMBARIUM 1. Approval of Memorial Park/Cemetery Project/Columbarium 1. Preliminary Approval and Locational Clearance a. Memorial Project P720.00/ha b. Cemeteries P288.00/ha c. Columbarium P3,600/ha Processing Fee a. Memorial Project P1,500.00/ha b. Cemeteries P1,500.00/ha c. Columbarium P1,500.00/ha 2. Final Approval and Development Permit a. Memorial Project P3.00/sq. m. b. Cemeteries P1.50/sq. m. c. Columbarium P7.20/sq. m. of land area P3.00/Floor P23.05/sq. m. of GFA Inspection Fee (Project already inspected for PALC application may not be changed inspection fee) a. Memorial Project P1,500.00/ha b. Cemeteries P1,500.00/ha c. Columbarium P1,500.00/ha 3. Alternation of Fee Same as Final Approval/Dev't Permit 2. Certificate of Registration P2,880.00 3. License to Sell Processing Fee a. Memorial Project P72/2.5 sq. m. a. Apartment Type P28.80/unit b. Cemeteries P28.80/tomb c. Columbarium P72.00/vault Inspection Fee a. Memorial Project P1,500.00/ha b. Cemeteries P1,500.00/ha c. Columbarium P1,500.00/floor 4. Extension of Time to Develop Processing Fee P504.00 a. Memorial Project Additional Fee(unfinished area for Dev't) a. Memorial Project P1,440.00 b. Cemeteries P720.00/ha c. Columbarium P5.80/sq. m. of GFA Inspection Fee a. Memorial Project P1,500.00/ha b. Cemeteries P1,500.00/ha c. Columbarium P1,500.00/floor 5. Certificate of Completion Certificate Fee P216.00 Processing Fee a. Memorial Project P1,440.00 b. Cemeteries P720.00/ha c. Columbarium P5.80/sq. m. of GFA Processing Fee Inspection Fee a. Memorial Project P1,500.00/ha b. Cemeteries P1,500.00/ha c. Columbarium P1,500.00/floor 7. OTHER TRANSACTIONS/CERTIFICATION A. Application/Request for: 1. Advertisement Approval P720.00 2. Cancellation/Reduction of Performance Bond P2,880.00 3. Lifting of Suspended License to Sell P2,880.00 4. Exemption from Cease and/Desist Order P216.00 5. Clearance to Mortgage P1,440.00 6. Lifting of Cease and Desist Order P2,880.00 7. Change of Name Ownership/Amendments of CRLS P1,440.00 8. Voluntary cancellation of CRLS P1,440.00 9. Revalidation/Renewal of Permit (condominium) P60% of Current processing fee B. Other Certification 1. Zoning Certification P720.00/ha 2. Certification of Town Plan/Zoning Ordinance Approval P216.00 3. Certification of New Rights/Sales P216.00 4. Certificate of Registration (from) P216.00 5. License to Sell (from) P216.00 6. Certificate of Creditable Withhold Tax (maximum of 5 lots per certificate) P216.00/lot or unit 7. Other, to include. a. Availability of records/public request P288.00 b. Certificate of no records on file P288.00 c. Certificate of with or w/o CRLS P288.00 d. Certified true copy or documents (report size) Documents of five (5) pages or less P43.20 Every additional page P4.40 e. Photo copy of documents P3.00 f. Other not listed above P216.00 8. REGISTRATION OF DEALER/BROKER/SALESMAN 1. Dealers/Brokers P720.00 2. Salesman/Agent P288.00 9. HOMEOWNERS ASSOCIATION 1. Registration of HOA Examination/Registration Regular HOAS CMP HOAS Articles of incorporation P940.00 P780.00 By-Laws P940.00 P780.00 2. Stamping of Books P50.00/Book 3. Amendments Articles of incorporation P720.00 By-Laws P720.00 4. Dissolution of Homeowners Association P720.00 5. Certification of the new set of Officers P504.00 6. Other Certification P216.00 Inspection Fee P1,500.00/ha 7. Research Fee P50/docket 10. LEGAL FEES (CMP Project) 1. Filing Fee P1,440.00 2. Additional Fee for Claims (for refund, damages, attorney's fee, etc.) 1. not more than P20,000.00 P173.00 2. not more than P20,000.00 but not less than P80,000.00 P576.00 3. not more than P80,000.00 but not less than P100,000.00 P864.00 4. not more than P100,000.00 but not less than P150,000.00 P1,440.00 5. for each P1,000.00 in excess of P150,000.00 P7.20 3. Motion for reconsideration P600.00 4. Petition of Review P2,880.00 5. Prayer for Cease and Desist Order P1,200.00 6. Pauper-litigants are exempts from payment of legal fees 1. Those who's gross income not more than P6,000.00 per month and residing within M.M. 2. Those who's gross income not more than P4,000.00 per month and residing within M.M. 3. Those who do not own real property 7. Government agencies and its instrument are exempted from paying legal fees 8. Local Government and government owned or controlled corporation with or w/o independents charters are not exempted paying legal fees 11. UPLC LEGAL RESEARCH FEE Computation of Legal Research Fee for the University of the Philippines Law Center (UPLC) remains at One Percent (1%) of every fee charged but shall in NO CASE be lower than P12.00 Covered by MEMORANDUM CIRCULAR NO. 18 SERIES OR 2013 (OCT. 2, 2013 In addition to the above-mentioned fees, in every renewal of business permit there shall be collected an Annual Fee for Zoning Certification/Zoning Clearance amounting to Five Hundred Pesos. Provided further, that in every application for Zoning and Locational Clearance, there shall be collected a Scholarship Support Program Fee (SSPF) and an Environmental Management Support fee (EMSF) in the amount of not more than 10% of the total fees. SECTION 59. Exemption. Except for government-owned or controlled corporation, all government project, whether national or local, are exempt from the payment of the prescribed fee, provided however, that the locational clearance must be secured prior to the finalization of the plans and the issuance of the corresponding building permit. Provided, further that the aforesaid gov't project is undertaken by a gov't entity, if undertaken by a private contract, the schedule of fee shall apply. SECTION 60. Time of Payment. The prescribed processing fees shall be paid to the Municipal Treasurer or his duly authorized representative before any development, construction of renovation projects is lawfully begun or pursued within the territorial jurisdiction of the municipality, otherwise, surcharge of twenty-five percent (25%) thereof shall be imposed, plus an interest of two percent (2%) per month for non-compliance of the above until the fees is fully paid. The fees in this Article shall be paid by the applicant or his representative to the Municipal Treasurer before the clearance is issued. SECTION 61. Penalty. Violation and Penalty. Any person who violates any of the provision of this Ordinance shall upon conviction, be punished by a fine of One Thousand Pesos (P1,000.00) and/or imprisonment of not less than one (1) month but not exceeding six (6) month or both at the discretion of the Court. In case of violation by a corporation, partnership, or association, the penalty shall be imposed upon the erring officers thereof. SECTION 62. Accrual of Proceeds. The proceeds from Zoning/Locational and related fees shall accrue to the general fund of this municipality. SECTION 63. Administrative Provision. It shall be the duty of the Zoning Administrator or the duly designated local official to secure annually, from HLURB pertinent rules and regulations required to implement this Article and to obtain the revised schedule of fees as soon as they are promulgated and become effective. ARTICLE E Permit Fees, Scholarship Support Program Fee and Road Maintenance Fee on Tricycle Operation SECTION 64. 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 65. Imposition of Fees. There shall be collected an annual fee in the amount of Four Hundred Pesos ( P400.00 ) for the operation of tricycle-for-hire and an additional Scholarship Support Program Fee and Road Maintenance Fee. Other fees on tricycle operations: PARTICULAR Amount of Fee SSPF RMF 1. Filing Fee per Unit P400.00 40.00 40.00 2. Fare adjustment fee for fare increase 500.00 50.00 50.00 3. Filing fee for amendment of MTOP 250.00 25.00 25.00 4. Confirmation Fee 150.00 15.00 15.00 5. Annual Parking Fee 365.00 36.50 36.50 6. Dropping Fee 150.00 7. Fare Matrix "TARIPA" 350.00 35.00 35.00 SECTION 66. Time of Payment. (a) The fee shall be paid to the Municipal Treasurer upon application or renewal of the permit. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. SECTION 67. Administrative Provisions. a. Birth Certificate b. Xerox Copy of LTO Cert. Of Registration & MVRR c. Carrier Insurance d. Picture of Unit e. Color of the unit (pursuant to the Color Scheme Ordinance) f. Clearance: Barangay Clearance Police Clearance Mayor's Clearance Traffic Clearance g. Original Copy of the Receipt of the Payment issued by the Municipal Treasurer's Office: Franchise Fee (P500.00) SECTION 68. Administrative Provisions. (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's permit (MTOP) from the Sangguniang Bayan. (b) The Sangguniang of this municipality shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service. 2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the Municipality unless the applicant is in possession of units with valid registration papers form the Land Transportation Office (LTO). 3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents; 4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. 5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan. 6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceeds forty (40) KPH. The Sangguniang Bayan may provide exceptions if there is no alternative route. 7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e. , service is rendered upon demand and without a fixed route within a zone. (c) The Sangguniang Bayan may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer. The official rate to be initially adopted shall be a minimum fee of _______ Pesos (P_____) plus __________ centavos (P0._____) per km. in excess of four (4.0) km. distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Bayan. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (d) The zones must be within the boundaries of this municipality. The existing zones which covers the territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. (e) For the purpose of this Article, there is created a Municipal Tricycle Operator's Permit Regulatory Board composed of the following: ____________________ Chairman ____________________ ____________________ ____________________ ____________________ (f) The Municipal Treasurer shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. ARTICLE F Permit Fee on Pedaled Tricycle," Payong payong," "Habal habal" Motorcycle, "Skylab," Pedicab and Bicycles and an additional Scholarship Support Program Fee and Road Maintenance Fee SECTION 69. Imposition of Fee. There shall be collected an annual registration fee for every Pedaled Tricycle," Payong paying," "Habal habal" Motorcycle, "Skylab," Pedicab and Bicycles, and an additional Scholarship Support Program Fee and Road Maintenance Fee. PARTICULAR Amount of Fee SSPF RMF a. Bicycle (private use) P50.00 5.00 5.00 b. Bicycle (for hire) 100.00 10.00 10.00 c. Pedaled Tricycle (private use) 200.00 20.00 20.00 d. Pedaled Tricycle (for hire) 250.00 25.00 25.00 e. Single Motor "Habal habal" (for hire) 150.00 15.00 15.00 f. "Payong Payong" Tricycle (for hire) 350.00 35.00 35.00 g. "Payong Payong (private use) 200.00 20.00 20.00 SECTION 70. Time of Payment. The fee 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 any of the above 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 71. Administrative Provisions. (a) A sticker (metal plate or sticker) shall be provided to the owner of any of the enumeration of Sec. 69 Article F granted a permit. (b) The Municipal Treasurer shall keep a register of all items enumerated under Sec. 69 Article F. containing information such as the make and brand, the name and address of the owner and the number of the permit plate. ARTICLE G Permit Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 72. Definitions. When used in this Article: (a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (b) Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both. (c) Gaffer ( Taga-tari ) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (d) Referee ( Sentenciador ) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. SECTION 73. Imposition of Fees. There shall be collected the following Mayor's Permit Fees, Scholarship Support Program Fee and Environmental Management Support Fee from cockpit operators/owners/licensees and cockpit personnel: PARTICULAR Amount of Fee SSPF EMSF a) For the owner/operator/licensee of the cockpit: 1. Application filing fee P3,000.00 Annual cockpit permit fee P11,000.00 900.00 900.00 (b) From cockpit personnel: 1. Promoters/hosts P400.00 40.00 40.00 2. Pot Manager P600.00 60.00 60.00 3. Referee P400.00 40.00 40.00 4. Bet taker/" Kristo" / "Llamador" P400.00 40.00 40.00 5. Bet Manager/ "Maciador" / "Kasador" P400.00 40.00 40.00 6. Cashier P400.00 40.00 40.00 7. Gaffer P400.00 40.00 40.00 8. Derby Matchmaker P400.00 40.00 40.00 SECTION 74. Time and Manner of Payment. (a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. (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. (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee. SECTION 75. Administrative Provisions. (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this Municipality. (c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing ordinances, laws and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. (e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 76. 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 H Special Permit Fee, Scholarship Support Program Fee and Environmental Management Support Fee for Cockfighting SECTION 77. 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 78. Imposition of Fees. There shall be collected a permit fee, Scholarship Support Program Fee and Environmental Management Support Fee per day for special cockfighting as follows: KINDS OF COCKFIGHTING EVENTS Amount of Fee SSPF EMSF (a) Special cockfights ( Pintakasi ) P2,000.00 P200.00 P200.00 (b) Special Derby Assessment for Promoters: Two-cock Derby P1,000.00 P100.00 P100.00 Three-cock Derby P1,500.00 P150.00 P150.00 Four-cock Derby P2,000.00 P200.00 P200.00 Five-cock Derby P5,000.00 P500.00 P500.00 In derbies w/ winning of less than P4,000.00 P100.00 P100.00 P100.00 In derbies w/ winning bet of P4,000.00 and above P200.00 P200.00 P200.00 SECTION 79. 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 80. 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 81. Administrative Provisions. (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this Municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during Municipal agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as " Balikbayans ," or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Bayan , in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. (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 takes, or promoters licensed by the Municipality shall officiate in all kinds of cockfighting authorized herein. ARTICLE I Permit Fee on Occupation or Calling Not Requiring Government Examination SECTION 82. Imposition of Fee. There shall be collected an annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of occupation or calling not requiring government examination with the Municipality and an additional Scholarship Support Program Fee and Environmental Management Support Fee, as follows: OCCUPATION OR CALLING Rate of Fee Per Annum SSPF EMSF (a) On employees and workers in generally considered "Offensive and Dangerous Business Establishments" P800.00 P80.00 P80.00 (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public P200.00 P20.00 P20.00 (c) On employees and Workers in food or eatery establishment P200.00 P20.00 P20.00 (d) On employees and workers in night or night and day establishment P200.00 P20.00 P20.00 (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, makeup 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, welder and tourist agent/guide and/or porter. P200.00 P20.00 P20.00 SECTION 83. 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 84. 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 establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. (2) Employees and workers in commercial establishments cinematography film storage; cold storage's or refrigerating plants; delivery and 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 o 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 02. SECTION 85. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or distinct occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees. SECTION 86. 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 87. 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 J Registration and Transfer Fees of Large Cattle SECTION 88. 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 89. 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, Scholarship Support Program Fee and Environmental Management Support Fee as follows: REGISTRATION AND TRANSFER Amount of Fee Service Fee SSPF EMSF For Certificate of Ownership P5.00 P150.00 15.00 15.00 For Certificate of Transfer P10.00 P150.00 15.00 15.00 For Certificate of Private Brand P_____ P150.00 15.00 15.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 90. 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 91. 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 92. 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 K Fees on Impounding of Astray Animals [The yield from this imposition is low. Its transfer to the barangay should be considered.] SECTION 93. 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 94. Imposition of Fee. There shall be imposed the following fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places: PARTICULAR Amount of Fee SSPF EMSF (a) Large Cattle For the first day P200.00 20.00 20.00 For the succeeding days P50.00 50.00 50.00 (b) All other animals For the first day P100.00 10.00 10.00 For the succeeding days P50.00 5.00 5.00 SECTION 95. 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 96. Administrative Provisions. (a) For purposes of this Article, the Chief of Police of the Municipality is 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 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 97. 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 P300.00/day In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner. ARTICLE L Cart or Sledge Registration Fee [The yield from this imposition is low. Its transfer to the barangay should be considered.] SECTION 98. Imposition of Fee. There shall be collected a registration fee of fifty pesos (P50.00) 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 99. 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 100. 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 M Permit Fee on Caretela or Calesa [The yield from this imposition is low. Its transfer to the barangay should be considered.] SECTION 101. Imposition of Fee. There shall be collected a permit fee of one hundred pesos (P100.00) per annum for each calesa or caretela used in this Municipality which shall be registered with the Office of the Municipal Treasurer. SECTION 102. 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. SECTION 103. 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 N Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 104. Imposition of Fees. There shall be collected an annual permit fee, Scholarship Support Program Fee and Road Maintenance Fee at the following rates for each agricultural machinery or heavy equipment renting-out or operating with in this municipality, to wit; KINDS OF MACHINERY & EQUIPMENT Rate of Fee Per Annum SSPF RMF Private Use Renting Out 10% of Fee 10% of Fee a. Hand Tractors P250.00 P300.00 b. Light Tractors/power tiller or "baobao" P150.00 P200.00 c. Heavy Tractors P400.00 P500.00 d. Bulldozer P1,500.00 P2,000.00 e. Forklift P400.00 P500.00 f. Heavy Graders P1,500.00 P2,000.00 g. Light Graders P400.00 P500.00 h. Mechanized Threshers P1,250.00 P1,500.00 i. Mechanized Combined Harvester P3,200.00 P3,500.00 j. Cargo Truck P75.00 P100.00 k. Dump Truck P400.00 P600.00 l. Road Rollers P1,600.00 P2,000.00 m. Payloader/Excavator P1,500.00 P2,000.00 n. Primemovers/Flatbeds P1,500.00 P2,000.00 o. Backhoe P1,500.00 P2,000.00 p. Rock Crusher P1,500.00 P2,000.00 q. Batching Plant P1,500.00 P2,000.00 r. Transit/Mixer Truck P800.00 P1,000.00 s. Crane P1,500.00 P2,000.00 t. Travelling rice mill per unit P3,000.00 u. Rice Reaper not combined harvester P1,500.00 P2,000.00 v. Other agricultural machinery or heavy equipment not enumerated above P750.00 P1,000.00 SECTION 105. 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 106. 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 O Permit and Inspection Fee on Machineries and Engines SECTION 107. Imposition of Fee. There shall be imposed an annual inspection fee, Scholarship Support Program Fee and Environmental Management Support Fee on internal combustion engines generators and other machines in accordance with the following schedules: KINDS OF MACHINERIES & ENGINES Rate of Fee Per Annum SSPF EMSF (a) Internal combustion engines 1. 2Hp and below P300.00 30.00 30.00 2. 5Hp and below but not lower than 3Hp P350.00 35.00 35.00 3. 10Hp and below but not lower than 5Hp P400.00 40.00 40.00 4. 14Hp and below but not lower than 10Hp P500.00 50.00 50.00 5. Above 15Hp P550.00 55.00 55.00 (b) Other stationary engines or machines 1. 3Hp and below P300.00 30.00 30.00 2. 5Hp and below but not lower than 3Hp P400.00 40.00 40.00 3. 10Hp and below but not lower than 5Hp P500.00 50.00 50.00 4. 14Hp and below but not lower than 10Hp P600.00 60.00 60.00 5. Above 14Hp P700.00 70.00 70.00 (c) Electrical generators and other machine propelled by electric motors will be levied the same rates found in subsection (1). SECTION 108. Time of Payment. The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty (20) days of January, or of every quarter as the case may be. SECTION 109. 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 P Permit Fee, Scholarship Support Program Fee and Environmental Management Support Fee for the Storage of Flammable and Combustible Materials SECTION 110. Imposition of Fee. There shall be collected an annual permit fee Scholarship Program Fee and Sanitary Maintenance Fee for the storage of combustible materials at the rates as follows: KINDS OF MACHINERIES & ENGINES Rate of Fee Per Annum SSPF EMSF (a) Storage of gasoline, diesel, fuel, kerosene and similar products 1. Less than 500 liters P300.00 30.00 30.00 2. 500 to 2,000 liters P500.00 50.00 50.00 3. 2,001 to 5,000 liters P800.00 80.00 80.00 4. 5,001 to 20,000 liters P1,000.00 110.00 110.00 5. 20,001 to 50,000 liters P1,400.00 140.00 140.00 6. 50,001 to 100,000 liters P2,000.00 200.00 200.00 7. Over 100,000 liters P3,000.00 300.00 300.00 (b) Storage of cinematographic film P300.00 30.00 30.00 (c) Storage of celluloid P500.00 50.00 50.00 (d) Storage of Calcium carbide 1. Less than 50 cases P400.00 40.00 40.00 2. 50 to 90 cases P600.00 60.00 60.00 3. 100 or more cases P1,000.00 100.00 100.00 (e) Storage of tar, resin and similar materials 1. Less than 1,000 kls P500.00 50.00 50.00 2. 1,000 to 2,500 kls P700.00 70.00 70.00 3. 2,500 to 5,000 kls P1,000.00 100.00 100.00 4. Over 5,000 kls P1,300.00 130.00 130.00 (f) Storage for coal deposits 1. Below 100 tons P3,000.00 300.00 300.00 2. 100 tons or above P5,000.00 500.00 500.00 (g) Storage for combustible, flammable or explosive substance not mentioned above P3,000.00 300.00 300.00 SECTION 111. Time of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon application for his permit with the Mayor to store the aforementioned substances. SECTION 112. 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 naphtha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. (b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefor. ARTICLE Q Permit Fee, Scholarship Support Program Fee and Environmental Management Support Fee for Temporary use of Roads Streets, Sidewalks, Alleys, Patios, Plaza and Playground SECTION 113. Imposition of Fee. Any person who shall temporarily use and/or occupy a road, street, sidewalks, alley patio, plaza and Playground or portion thereof in this municipality in connection with construction works and/or other purpose, shall first secure a permit from the mayor and pay the fees that includes Permit Fee. Scholarship Support Program Fee and Environmental Management Support Fee according to the following schedule. PARTICULARS AMOUNT OF FEE SSPF EMSF 1. For construction 12.50/sq. m. per week 10% of fee 10% of fee 2. During anniversary, fiesta & other occasions 20.00/sq. m./day w/ shelter 5.00/sq. m./day w/out shelter 10% of fee 10% of fee 3. Other 2.00/sq. m. per day 10% of fee 10% of fee For wake and other charitable, religious and educational purpose, use and/or occupancy no fee shall be collected: Provided, that a corresponding permit is secured from the office of the Municipal Mayor. SECTION 114. Time of Payment. The fee shall be paid to the Municipal Treasurer upon filing of the application permit with the Municipal Mayor. SECTION 115. 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 the building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee. ARTICLE R Permit Fee Scholarship Support Program fee and Road Maintenance fee for Excavation SECTION 116. Imposition of Fee. There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this Municipality. KINDS OF EXCAVATION Amount of Fee SSPF RMF a) For crossing streets with concrete pavement 1. For crossing concrete pavement (minimum area 2.00 x .600m., 12 sq. m.) P400.00 P40.00 P40.00 2. For crossing across base of streets with concrete pavement, per linear meter (boring method) P50.00 P5.00 P5.00 (b) For crossing streets with asphalt pavement 1. Minimum fee P150.00 P15.00 P15.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.80m) P75.00 P7.50 P7.50 (c) For crossing the streets with gravel pavement 1. Minimum fee P50.00 P5.00 P5.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.3m) P25.00 P2.50 P2.50 (d) For crossing existing curbs and gutters resulting in damage P100.00 P10.00 P10.00 (e) Additional fee for every day (day or week) of delay in excess of excavation period provided in the Mayor's permit P100.00 P10.00 P10.00 SECTION 117. 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 equal to the amount of restoration 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 118. 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 Magsaysay 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 S Permit Fee, Scholarship Support Program Fee (SSPF) and Environmental Management Support Fee (EMSF) on Circus and Other Parades SECTION 119. Imposition of Fee. There shall be collected a Mayor's Permit Fee of 100 per day and an additional amount of P10.00 SSPF and P10.00 for EMSF per day on every circus and other parades using banners, floats or musical instruments carried out in this Municipality. SECTION 120. 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 three (3) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 121. Exemption. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 122. Administrative Provisions. (a) Any person 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 T Permit Fee, Scholarship Support Program Fee and Environmental Management Support Fee for the Conduct of Group Activities SECTION 123. 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 SSPF EMSF 1. Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets P500.00 P50.00 P50.00 2. Dances Benefit Dance P150.00 P15.00 P15.00 Dances/Disco P500.00 P50.00 P50.00 3. Coronation and ball Poblacion P150.00 P15.00 P15.00 Barangay P100.00 P10.00 P10.00 4. Promotional sales/Demonstrations P1,500.00 P50.00 P50.00 5. Horse/Carabao racing P250.00 P25.00 P25.00 6. Beauty Popularity Contest P500.00 P50.00 P50.00 7. Fashion and Cultural Shows P500.00 P50.00 P50.00 8. Stage Shows and Drama P500.00 P50.00 P50.00 9. Bingo Social P1,000.00 P100.00 P100.00 10. Mahjong Parlors a. For the first table P1,500.00 P150.00 P150.00 b. for every additional table P300.00 P30.00 P30.00 11. Other group activities P500.00 P50.00 P50.00 SECTION 124. 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 125. 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 126. 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 U Permit Fee, Scholarship Support Program Fee and Environmental Management Support Fee on Film-Making SECTION 127. 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 SSPF EMSF a. Commercial movies P2,000.00 P200.00 P200.00 b. Commercial advertisements P2,000.00 P200.00 P200.00 c. Documentary film P500.00 P50.00 P50.00 d. Videotape coverage P500.00 P50.00 P50.00 In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. SECTION 128. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit three (3) days before location-filming is commenced. ARTICLE V Establishment and Operation of Fishpond Permit fee, scholarship support program fee (SSPF) and Environmental Management Support Program fee for the Establishment and Operation of Fishponds/Fish Breeding grounds in private and public properties within the municipality of Magsaysay. SECTION 129. Definition. For purpose of this Article Fishpond means the impounded inland fresh water utilized as fattening or breeding ground or bed for fresh water fish and clumps. SECTION 130. Imposition of Fee. There shall be collected an Annual Regulatory Fee and Environment Support Program Fee for every individual who operates a fishpond as fattening or breeding ground of inland fresh water fish and clumps in private and public properties within this municipality according to the following rates. On Private Properties Regulatory Fee per Annum SSPF EMSP Up to 100 sq. m. 200.00 20 20 101 sq. m. to 500 sq. m. 400.00 40 40 501 sq. m. to 600 sq. m. 500.00 50 50 601 sq. m. to 1000 sq. m. 700 70 70 More than 1000 sq. m. 1,000 100 100 On Public Properties Regulatory Fee per Annum SSPF EMSP Up to 100 sq. m. 400.00 40 40 101 sq. m. to 500 sq. m. 800.00 80 80 501 sq. m. to 600 sq. m. 1000.00 100 100 601 sq. m. to 1000 sq. m. 1400 140 140 More than 1000 sq. m. 2,000 200 200 SECTION 131. Manner of Payment. The fees prescribed in this article shall be paid to the Municipal Treasurer Annually within the first quarter of the year on or before March 31 in every year. ARTICLE W Permit Fee for Visitation of Tourist Destinations/Spots Permit Fee, Scholarship Support Program fee (SSPF) and Environmental Management Support fee (EMSF) shall be collected to every person visiting tourist destinations/spots within the municipality of Magsaysay in the amount indicated below. Regulatory Permit Fee SSPF EMSF 40.00 5.00 5.00 CHAPTER IV Service Fees Documentary Service fees and other Regulatory Fees for the services rendered by the offices of the Municipality of Magsaysay ARTICLE A Secretary's Fees SECTION 132. 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 OFFICIAL RECORDS Amount of Fee SSPF EMSF a. For every page or fraction thereof typewritten (not including the certificate and notation) P 150.00 1% of amount of fee 1% of amount of fee b. For each certificate of correctness (with seal of Office) written on the copy or attached thereto P 150.00 1% of amount of fee 1% of amount of fee c. For certifying the official act of the Municipal Judge or other judicial certificate with seal P 150.00 1% of amount of fee 1% of amount of fee 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 of fee of fee proceedings) for each page P 150.00 1% of amount of fee 1% of amount of fee e. Certified Photocopy First two copies P 150.00 1% of amount of fee 1% of amount of fee succeeding copies per page P 50.00 1% of amount of fee 1% of amount of fee f. Certificate of non-delinquency (tax clearance) for whatever purpose. P 150.00 1% of amount of fee 1% of amount of fee g. Verification fee from different offices P 150.00 1% of amount of fee 1% of amount of fee h. Clearance and Certifications other than police of Mayor's clearance For Local P 150.00 1% of amount of fee 1% of amount of fee For Abroad P 300.00 1% of amount of fee 1% of amount of fee i. 1. Inspection fee for the first five (5) kilometers (Additional ten (P10.00) pesos for every succeeding 1 kilo meter) P 200.00 1% of amount of fee 1% of amount of fee j. Medical and Dental Certifications 1. For employment; Certification of illness/fitness, change of gender health cards P 150.00 1% of amount of fee 1% of amount of fee 2. Dental Certificates P 150.00 1% of amount of fee 1% of amount of fee SECTION 133. 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 134. 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 135. Imposition of Fees. There shall be collected service fee, Scholarship Support Program fee, Archival Fee and other related fees for services rendered by the Municipal Civil Registrar of this Municipality in accordance w/ the following roles. A. Application for Marriage License Amount SSPF AF 1) If both of the applicants are residents of the Municipality P150.00 1% of amount of fee 1% of amount of fee 2) If one of the applicants is not a resident of the Municipality. P450.00 1% of amount of fee 1% of amount of fee 3) If one of the applicants is a foreigner. P1,500.00 1% of amount of fee 1% of amount of fee B. License fee (Service Fee) P150.00 1% of amount of fee 1% of amount of fee C. Solemnization fee 1.) If both of the contracting parties are residents of the Municipality. P150.00 1% of amount of fee 1% of amount of fee 2.) If one of the contracting parties is not a resident of the Municipality. P450.00 1% of amount of fee 1% of amount of fee 3.) If one of the contracting parties is a foreigner. P1,500.00 1% of amount of fee 1% of amount of fee 4) Family Planning/marriage counseling fee (including certificate) P150.00 1% of amount of fee 1% of amount of fee D. Pre-Marital Counselling 1.) If both of the contracting parties are residents of the Municipality P150.00 1% of amount of fee 1% of amount of fee 2.) If one of the contracting parties is not resident of the Municipality. P450.00 1% of amount of fee 1% of amount of fee 3.) If one of the contracting parties is a foreigner. P1,500.00 1% of amount of fee 1% of amount of fee E. Birth Related Fees: 1) Registration of birth P150.00 1% of amount of fee 1% of amount of fee 2) Birth Registration of birth P150.00 1% of amount of fee 1% of amount of fee 3) Certificate of Birth P150.00 1% of amount of fee 1% of amount of fee 4) Certified true copy of birth -for local use P150.00 1% of amount of fee 1% of amount of fee -for travel abroad P300.00 F. Death Related Fees: 1) Registration of Death P150.00 1% of amount of fee 1% of amount of fee 2) Certification of Death P150.00 3) Certified true copy of death P150.00 1% of amount of fee 1% of amount of fee G. For Registration Fee of the following: 1) * Legitimation a) Affidavit of Legitimation P150.00 1% of amount of fee 1% of amount of fee b) Legitimation P150.00 1% of amount of fee 1% of amount of fee c) Legitimation by decree of Court P750.00 1% of amount of fee 1% of amount of fee d) Affidavit to use the Surname of the Father (AUSF) P150.00 1% of amount of fee 1% of amount of fee 2) * Adoption P750.00 1% of amount of fee 1% of amount of fee 3) * Filing fee of petition for correction of clerical or typographical error (R.A. 9048) P2,000.00 1% of amount of fee 1% of amount of fee Service Fee P1,000.00 1% of amount of fee 1% of amount of fee * For change of first name or amount of amount of nickname For indigent petition (exempt) (Rule 18, IRR of RA 9048) P3,000.00 1% of amount of fee 1% of amount of fee Service Fee P1,000.00 * Service fee for migrant petition * For application for Correction of Clerical Error or Typographical Errors in the Birth Certificate in the day or month in the date of Birth and Sex (R.A. 10172) P500.00 1% of amount of fee 1% of amount of fee Local Petitioner * Filing fee P3,000.00 1% of amount of fee 1% of amount of fee * Service fee P1,000.00 * Migrant Petitioner Correction of Clerical Error in the day or month in the day of Birth: only * Filing Fee P3,000.00 1% of amount of fee 1% of amount of fee * Service Fee P1,000.00 4) * Legal separation or divorce P750.00 1% of amount of fee 1% of amount of fee 5) * Naturalization P1,500.00 1% of amount of fee 1% of amount of fee 6) * Annulment of marriage; declaration of absolute nullity of marriage; court order setting aside the decree of legal separation P1,000.00 1% of amount of fee 1% of amount of fee 7) * Voluntary Emancipation of Minor 8) * Court Decision Recognizing or Acknowledging Natural Children or Impugning or Denying Such Recognition 9) * Judicial Determination of Paternity Affiliation 10) * Court Decision or Order on the Custody of Minors and Guardianship 11) * Aliases 12) * Repatriation or Voluntary Renunciation of Citizenship 13) * Civil Interdiction 14) * Declaration or presumptive death of the absent spouse; judicial declaration of absence 15) * Compulsory recognition of child; voluntary recognition of illegitimate child 16) * Appointment of guardian; termination of guardianship 17) * Judicial determination of filiations 18) * Judicial determination of the fact of reappearance of absent spouse; if disputed 19) * Naturalization certificate; cancellation of naturalization certificate 20) * Separation or revival of property rights 21) * Emancipation of minor orphan 22) * Affidavit of Reappearance 23) * Acknowledgement 24) * Acquisition and ratification of Artificial Insemination 25) * Authorization and Ratification to Contract Marriage 26) * Option to elect Philippine citizenship 27) * Partition and distribution of properties of spouses; child's presumptive legitimacy 28) * Marriage settlement and any modification thereof 29) * Repatriation document 30) * Voluntary emancipation of minor 31) * Waiver of rights; interest on absolute community of property 32) * Other similar registerable instruments 33) * Registration of legal instruments SECTION 136. 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 137. 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 138. 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. SECTION 139. Administrative Fines. Imposing administrative fines for delayed declaration of birth, deaths, and marriage and providing penalty thereof. There shall imposed for delayed declaration of births, death and marriages, an administrative fine in the following schedule: For delayed Declaration of Birth: 1. Delayed of less than one (1) month P20.00 2. Delayed of more than one (1) month but less six (6) months P30.00 3. Delayed of more than six (6) month but less than one (1) year. P45.00 4. Delayed of one (1) year or more P60.00 For delayed Declaration of Death 1. Delayed of less than Twelve (12) month but less than one (1) day. P20.00 2. Delayed of more than one (1) day but less than five (5) days P30.00 3. Delayed of more than five (5) days but less than fifteen (15) days. P45.00 4. Delayed of fifteen (15) days to 30 days P60.00 5. For delayed Declaration of Marriage: P60.00 SECTION 140. Declaration of Births, Death and Marriages. It shall be registered recorded in accordance with the Civil Registry Law otherwise known as Act. no. 3753 and the delay of such declaration shall be counted at the lapse of the following. Live Births 30 Days Death 48 hours Fetal Death 48 hours Marriage 15 days SECTION 4B.07. n No fee shall be collected for registration of birth and deaths provided the same are reported in accordance with the reglementary period as provided in the next proceeding section. SECTION 4B.08. It shall be the duty of the Municipal Treasurer to receive and collect administrative fines provided in this ordinance. SECTION 4B.09. Administrative Provision. A marriage license shall be punished by a fine of not less than fifty pesos (P50.00) or more than One Hundred pesos (P100.00) and/or imprisonment of not less than ten (10) days or more than twenty (20) days or both at the discretion of the court. ARTICLE C Police Clearance Fee Mayor's/Police Clearance fee and Scholarship Support Program fee and Environmental Management Support Program Fee. SECTION 141. Imposition Fee. There shall be paid for each police/mayor's clearance certificate obtained from the Station Commander of the Philippine National Police of this Municipality the following fees: Particulars Amount SSPF a. For domestic employment, scholarship, study grants P150.00 P15.00 b. For firearms permit application P300.00 P30.00 c. For change of name P300.00 P30.00 d. For passport or Visa application/employment abroad P300.00 P30.00 e. For application for Filipino Citizenship P750.00 P75.00 f. For other purpose not specified above P150.00 P15.00 g. Mayor's and Police clearance to transport or ship the following: Amount EMSF g1. Large Cattle per head P150.00 P15.00 g2. Hogs and Pigs per head P25.00 P2.50 g3. Goats, Sheeps, dogs and other animals per head P15.00 P1.50 g4. Fowls and Chicken 20 heads P10.00 P1.00 21 and above, additional 1 peso per head g5. logs and lumber and other forest products, per truckload or fraction thereof. P600.00 P60.00 g6. Agriculture and marine products: 1. Fruits, spices and vegetables a. Per Jeep Load P150.00 P15.00 b. Per Forward Truck Load P200.00 P20.00 c. Per 10 wheeler truck P300.00 P30.00 2. Grains, per sack of 50 kilos or fraction thereof P2.00 3. Other Agricultural products per standard container (sack of basket) P1.00 4. Fresh fish, preserved fish, prawn and other crustacean, per standard container (can or box) P1.00 g7. Firewood per bundle P.25 g8. Field stone, sand and gravel and mineral ores, per truckload a. Per Jeep Load P150.00 P15.00 b. Per Forward Truck Load P200.00 P20.00 c. Per 10 wheeler truck P300.00 P30.00 g9. Rubber/Banana a. Per Jeep Load P150.00 P15.00 b. Per Forward Truck Load P200.00 P20.00 c. Per 10 wheeler truck P300.00 P30.00 SECTION 142. Time of Payment. The service fees imposed in this article shall be paid to the Municipal Treasurer, upon application for the police clearance certificates. ARTICLE D Sanitary Inspection Fee SECTION 143. Imposition of Fee. There shall be collected an annual sanitary inspection fee for all business establishment operating within the Municipality of Magsaysay in accordance with the following schedule: Particular Rate/Annum a. Livestock Farm Large Cattle Farm 1,000.00 Goat Farm 500.00 Piggery Farm 500.00 Poultry Farm o Less than 10,000 heads 1,000.00 o More than 10,000 heads 3,000.00 b. Manufactures, importer of any article of commerce including brewers, distiller, repackers and compounder of liquors, distilled spirits and/or wine refilling plants, dressing plants 2,500.00 c. Exporters 2,000.00 d. Financing institutions like banks, money shops, insurance, Pre-need companies and the like 1,000.00 e. Rice and Corn Mills 1,000.00 f. Business establishments principally rendering or offering to render services 300.00 g. Amusement Places 500.00 h. Dealer, independent wholesalers and distributors of any article of commerce 300.00 i. Eating places like restaurants, cafeterias 300.00 j. All other business establishments not specifically mentioned 500.00 SECTION 144. Time and Manner of Payment. The fees imposed in this article shall be paid to the Municipal Treasurer or his/her duly authorized representative upon filling of 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 145. Administrative Provisions. The Municipal Health Officer or his duly authorized representative shall conduct an annual sanitary inspection of the premises of the business establishments to determine their conformance to sanitation standards provided under existing ordinances. The Municipal Health Officer shall require receipts as evidence of payment of the fee imposed under this Article before the issuance of a Sanitary Inspection Certificate. The Municipal Health Officer shall maintain a record of all inspection made on the business establishments and shall note all changes that may have been observed on them regarding sanitation. SECTION 146. Any violation of this Article shall be liable to a fine of Five Thousand Pesos (P5,000.00). ARTICLE E Service Fees for Health Examination HEALTH AND NUTRITION FEES/CHARGES; SCHOLARSHIP SUPPORT PROGRAM FEES (SSPF) AND Sanitation Maintenance FEES (SMF) SECTION 147. Imposition of Fees. There shall be collected a fee from any person who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinance: and Scholarship Support Program Fee (SSPF) and Sanitation Maintenance Fee (SMF), as follows; Particular Amount of Fee SSPF SMF 1. Circumcision excluding medicine, per patient 100.00 10.00 10.00 2. Maternity Package Delivery without complication 3,000.00 10.00 10.00 Delivery with complication 3,500.00 10.00 10.00 3. Dressing of Wounds 50.00 10.00 10.00 4. Nebulization 50.00 10.00 10.00 5. Intravenous Injection excluding medicine 50.00 10.00 10.00 6. IVF Insertion 50.00 10.00 10.00 7. Removal of Suture 50.00 10.00 10.00 8. Blood Pressure FREE 9. Incision and Drainage (Minor Surgery) 200.00 10.00 10.00 10. Dental Services: a. Extraction (per tooth) including anesthesia 150.00 10.00 10.00 b. Temporary filling, per tooth 300.00 10.00 10.00 c. Permanent filling, per tooth 400.00 10.00 10.00 d. Silicate filling 400.00 10.00 10.00 e. Composite filling 400.00 10.00 10.00 f. Cementation/tooth 200.00 10.00 10.00 g. Prophylaxis 500.00 10.00 10.00 h. Gum Treatment: Initial Treatment 350.00 10.00 10.00 Second Treatment 250.00 10.00 10.00 11. Family Planning Service Fee: FREE OF CHARGE 10.00 10.00 IUD Insertion IUD Removal DMPA with P.F. DMPA follow up Prenatal check-up/consultation 12. Laboratory Examination Fees: a. Sputum Analysis (AFB) 10.00 10.00 a.1 for TB Patients FREE a.2 for PE Clients 50.00 b. Blood Typing (Free for Pregnant Women) 50.00 10.00 10.00 c. Complete Blood Count (CBC) 150.00 10.00 10.00 d. Gram Staining (GS) 100.00 10.00 10.00 f. n Thrombocyte Count (Platelet Count for Dengue) 100.00 10.00 10.00 h. BSPM (Malarial Smear) FREE 10.00 10.00 i. Hemoglobin Count (Hgb)-Free For Pregnant Women 50.00 10.00 10.00 j. Fecalysis/stool 100.00 10.00 10.00 l. Pregnancy Test l.1 for Family Planning & Prenatal Clients FREE 10.00 10.00 l.2 for Employments 100.00 10.00 10.00 m. VIA FREE 10.00 10.00 n. Urinalysis 40.00 10.00 10.00 o. Ultrasonography FREE 10.00 10.00 p. Random Blood Sugar 50.00 10.00 10.00 13. PERMIT FEE FOR CADAVER DIPOSITION (Per Cadaver): a. Burial Permit Fee 200.00 20.00 10.00 b. Exhumation of Cadaver Fee 500.00 10.00 10.00 c. Disinterment Removal of cadaver 500.00 10.00 10.00 d. Bone Transfer Fee 300.00 10.00 10.00 e. Transfer of Cadaver for interment from Magsaysay to other Municipality/city 300.00 10.00 10.00 f. Interment of Cadaver from Other Place 500.00 10.00 10.00 14. Medical Certificate. Initial Issuance. 150.00 15.00 15.00 * A fee shall be collected for each copy of subsequent issuance of Medical Certificate issued by the Municipal Health Officer. 100.00 10.00 10.00 15. Medico Legal 600.00 60.00 60.00 16. For every certification made, an additional fee for Document Stamp Tax is imposed as provided in Sec. 188 Title VII, RA 8424 (Tax Reform Act of 1997) known as the National Internal Revenue Code of Philippines. 25.00/or its existing value. 17. New Born Screening a. For PhilHealth Member FREE b. Non-PhilHealth Member 600.00 c. Complete Pre Natal Check-up 600.00 18. Birthing Fee a. For PhilHealth Member FREE b. Non-PhilHealth Member 1,900.00 c. Complete Pre Natal Check-up 650.00 Note: Senior Citizen and PWD shall avail 20% Discount 19. Pre-Marital Counselling a. If both of the contracting parties are residents of the Municipality P150.00 1% of amount of fee 1% of amount of fee b. If one of the contracting parties is not resident of the Municipality. P450.00 1% of amount of fee 1% of amount of fee c. If one of the contracting parties is a foreigner. P1,500.00 1% of amount of fee 1% of amount of fee SECTION 148. 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 149. Exemptions. Residents who are certified by the assigned Municipal Officer as indigent and upon approval by the Municipal Mayor may be exempted from the payment of any or all fees in this schedule. An indigent is one who belongs to a family whose family income does not exceed P50,000.00 per year/or of the poverty line established by NEDA, whichever is higher. SECTION 150. Administrative Provisions. Individuals engaged in an occupation or working in the following establishment are hereby required to undergo physical and medical examination before they can be employed once every six (6) months thereafter; and/or, owners/operators of whatever undertakings they are engaged in must undergo physical and medical examination before they can operate its business. a. Food Establishment establishment where food or drinks are manufactured, processed, stored, sold or served. b. Public Swimming or bathing place. c. Dance Schools, dance hall, and night clubs include dance instructor, hostess, or GROs, cooks, bartenders, waitresses, etc. d. Tonsorial and beauty establishments include employees of barber shops, beauty parlors, hairdressing and manicuring establishment, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishment, etc. e. Massage clinics and sauna bath establishments include masseurs, massage clinic, sauna bath attendants, etc. f. Hotel, motel and apartment, lodging, boarding or tenement houses and condominiums. g. Butchers, fish, meat and vegetable retailers. h. Other occupation/endeavor that require contact with other individual or that would make any social contact. SECTION 151. Penalty. A fine of Five Thousand Pesos (P5,000.00) 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 152. Imposition of Fee. There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule. 1. Business Trade or Occupation and Other Establishments A. Banks Amount of Fee Banks, Banking institutions, saving loan association, investment houses, and other financial institutions 300.00 B. Insurance Companies Insurance Companies, agencies, Adjusters 300.00 C. Construction 1. Construction of Office 1,200.00/load 2. Residential Building 800.00/load 3. Commercial Building 1,200.00/load 4. Industrial Building 1,200.00/load 5. Repairs/Renovations/Alterations 1,200.00/load D. Funeral Parlors: With embalming establishment and depositing corpse in their funeral parlor and rendering funeral services by any kind of transportation every branch thereof 1,000.00 E. Hotels/Cottages/Motels/Dormitories: Dormitories, lodging houses, boarding houses: 500.00 F Hospital/Clinic: a. Private Hospitals 1,500.00 b. Medical and Dental Clinics 1,000.00 c. Maternity Clinics 500.00 G. Lumberyard/Corn and Rice Mills: 1. Lumberyards, without machinery 500.00 2. Lumberyards, with machinery 800.00 3. Sawmill/Corn and Rice Mills a. Over 500 horse power 700.00 b. From 301 to 500 horse power 600.00 c. From 201 to 300 horse power 500.00 d. From 101 to 200 horse power 300.00 e. From 51 to 100 horse power 300.00 f. From 31 to 50 horse power 300.00 g. From 15 to 30 horse power 300.00 h. From 1 to 14 horse power 300.00 H. Manufacturing 1. Hollow blocks 300.00 2. Manufacture of coffee or chocolate a. Without Machinery 300.00 b. With Machinery 500.00 3. Manufacture of ice cream or ice products: a. Without Machinery 300.00 b. With Machinery 500.00 4. Manufacture of mattresses, bed, and all kind of furniture: 500.00 5. Manufacture and repair of shoes: a. Without Machinery 150.00 b. With Machinery 500.0 6. Manufacture of Boxes: 300.00 7. Other Steel Products a. Structure steel and other prefabricated metal products, including windows and doors. 1,000.00 I. Manufacture and repair of vehicles drawn by Animals a. without machinery 300.00 b. With Machinery 350.00 J. Printing Press a. without offset press (ordinary) 500.00 b. with Offset 1,000.00 K. Photo Studios: 1. Lithographers/establishments: a. without machinery 300.00 b. With Machinery 500.00 2. Photo Engravers 300.00 3. Photo Studies/establishments 500.00 L. Recreations/Billiard/Bowling Centers: 1. Billiard and Pool Halls: a. 1 to 5 tables 300.00 b. With 6 or more tables 500.00 2. Bowling Lanes: 1,000.00 3. Cockpits: (designated place of the Municipalities) 1,000.00 4. Inland Resorts/Swimming Pools 3,000.00 M. Restaurants: Restaurants, panciterias, cafes or cafeterias, carinderias, kitchenettes, refreshment parlors or any other public eating place: 500.00 N. Storage 1. Cold Storage: a. Refrigerating cases with less than 5 cu. m. capacity 500.00 b. With a total capacity of 5 cu. m. to 50 cu. m. capacity 1,000.00 c. With a total capacity of 51 cu. m. or more 1,500.00 2. Motor oil storage 500.00 3. Gasoline, petroleum or other similar products (storage): a. 10 to 500 gallons 300.00 b. 501 to 1,000 gallons 500.0 c. 1,001 to 3,000 gallons 800.00 d. 3,001 to 5,000 gallons 1,000.00 e. 5,001 50,000 gallons 1,500.00 f. 20,001 gallons or over 2,000.00 O. Supermarkets: Supermarkets (including the following section, i.e. , wet market, groceries, drug stores, hardware restaurant, appliances, school supplies dry goods, and other sections): a. Below a capitalization of P100,000 300.00 b. With a capitalization of P100,000 to P500,000 500.00 c. With a capitalization of 500,001 to 1,000,000 per section 800.00 d. With a capitalization of 1,000,001 or more, per section 1,000.00 P. Store 1. Drug Stores 300.00 2. Hardware and Appliance Stores 300.00 3. Variety Store/Tindahang Bayan: a. Along Streets 150.00 b. Those in the interiors 150.00 c. Those with a capital less than 500.00 50.00 4. Dealers in logging and farm machineries and equipment 1,000.00 5. Dealers in automobiles, trucks, jeeps, or jitneys and other vehicle. 1,500.00 Q. Dealers in motorcycle, tricycles, inboard and outboard motors 1,000.00 R. Public and Private universities, colleges, schools, and other teaching and vocational institutions (Based on semestral enrolment): a. 10,000 or more students 1,000.00 b. 8,000 to less than 10,000 students 800.00 c. 5,000 to less 8,000 students 500.00 d. 2,000 to 5,000 students 300.00 e. 1,000 students 300.00 f. Less than 1,000 students 300.00 S. Shops: 1. manufacture of chairs made of rattan or bamboo with or without up machinery: 300.00 2. Manufacture of furniture made of wood or iron or combined or without upholstery: a. With Machinery 300.00 b. Without Machinery 150.00 3. Manufacture of woodcraft and/or carpentry shops: a. With Machinery 300.00 b. Without Machinery 250.00 4. Establishment for the repair of motor vehicles, repair and/or construction of bodies of motor vehicle: 300.00 5. Blacksmith shops: with or without machinery 150.00 6. Welding Shops: 200.00 7. Tinsmith Shops: 200.00 8. Repair shop for pianos, radios phonographs, adding machines, calculators, mimeographs and other similar apparatus: 200.00 9. Machine shop establishment for manufacturing or repairing parts of mechanical apparatus or engines or manufacturing any kind of article made of metal: 200.00 10. Foundries of Iron, aluminum or bronze 200.00 11. General repair on article, iron brass, etc., other than foundries and machine shop (manual or mechanical) 150.00 12. Recapping plants and vulcanizing shop: a. vulcanizing shops 200.00 13. Beauty Parlors 300.00 14. Tailoring and dressmaking shops: 300.00 15. Barber Shops 300.00 16. Pawnshops 350.00 T. Vendors: 1. Any small Vendors 50.00 U. Warehouse: 1. Warehouse: (base on volume capacity): a. Less than 500 cu. m. 200.00 b. 500 to 1,000cu. m. 300.00 c. 1,001 to 2,000 cu. m. 450.00 d. 2,001 cu. m. or more 500.00 V. Other kind of Businesses: 1. Peddler of General Merchandise? Transient Vendors 20.00/day 2. Ducker and Poultry a. Commercial (large Scale) 300.00 b. Backyard (small scale) 200.00 3. Balut Making 150.00 4. Photocopying Service 150.00 5. Flower Shop 150.00 6. Push and Pull Cart 50.00 7. Trucking Services: a. With not more than 3 units 250.00 b. with more than 3 unit 500.00 8. Rental of video tapes 150.00 9. Retailer/wholesaler of second hand parts 250.00 10. Retailer and retailer of office/school supplies/equipment 300.00 11. Retailer of medical/dental supplies and equipment 250.00 12. Manufacturer of window grills 200.00 13. Retailer/rental of flowers/plants (ornamental) 150.00 14. Glass/Figurine making 50.00 15. Marketing of LPG 500.00 16. Retailer/wholesaler of scrap materials 200.00 17. Food processor 300.00 18. Wholesaler/distributor of soft drinks 200.00 19. Booking/liaison offices 200.00 20. Junkshop 200.00 W. Other Private person per request 1,000.00/load SECTION 153. 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 154. 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 155. Imposition Fee. There shall be collected/imposed from every owner of the dog a vaccination fee of one hundred fifty pesos (P150.00) for every dog vaccinated within the territorial jurisdiction of this Municipality. SECTION 156. Time of Payment. The fee shall be paid to the Municipal Treasurer prior to the vaccination of the dog in close coordination with the Office of the Municipal Agriculturist/Municipal Veterinarian. SECTION 157. 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 vaccinator 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 dogs 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. 8. Financial support for the activity shall be borne by the Municipal Government and the Barangay Government. SECTION 158. 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 Rentals of Personal and Real Properties Owned by the Municipality (Rentals to be based at full cost pricing) SECTION 159. Imposition. The following rates of rental fees for the use of real and personal properties of this Municipality shall be collected: (A). For use by Local Govt. Units, other gov't agencies, government owned and controlled corporations and cooperatives. Item KINDS OF PROPERTY Rate of Rental (specify if annual, monthly, weekly or daily) 1. Dump truck P6,400.00/8hrs. 2. Grader P8,000.00/8 hrs. 3. Backhoe P8,000.00/8 hrs. 4. Loader P8,000.00/8 hrs. 5. Compactor P6,400.00/8 hrs. 6. Backhoe/loader P6,400.00/8 hrs. 7. Bulldozer P8,000.00/8 hrs. (B). For use by private individuals, organizations and contractors Item KINDS OF PROPERTY Rate of Rental (specify if annual, monthly, weekly or daily) 1. Dump truck P7,200.00/8 hrs. 2. Grader P9,200.00/8hrs. 3. Backhoe P9,200.00/8 hrs. 4. Loader P9,200.00/8 hrs. 5. Compactor P9,200.00/8 hrs. 6. Backhoe/loader P7,200.00/8 hrs. 7. Bulldozer P9,200.00/8 hrs. The above prescribed rates are exclusive of the cost of fuel which shall be the responsibility of the rentee. (C). There shall be collected the following fees for services by the tractor owned by the municipal government through the following options. I. If the three (3) services below is to be availed. a. Disc Plow P4,500.00/has. b. Disc Harrowing P3,000.00/has. c. Tudling P2,500.00/has. II. If only "Tudling" service is to be availed. P3,000.00/has. c.1 There shall be deducted from the proceeds of the above services for fuel and incentive of the driver and helper, as stated hereunder. Services Deduction Purpose Disc Plowing P1,500.00/has. For Fuel Disc Harrowing & Tudling P880.00/has. For Fuel 13% of rent/has Incentive of Driver 8% of rent/has Incentive of Helper note: Services within Matanao and Bansalan area shall be subject to additional fee depending on the distance from LGU Magsaysay motor pool. (D). There shall be collected the following fees for payment of the concrete products from the municipal government of Magsaysay, to wit: d.1. Concrete Hollow Blocks * P8.5/Piece within Poblacion area. * P9.00/piece outside Poblacion area. The Material shall be delivered free of charge. d.2. Culvert * #18 P1,800.00 * #24 P2,000.00 * #36 P3,000.00 The Materials shall be delivered free of charge but the fuel shall be shouldered by the buyer. (E). There shall be collected the following fees for the delivery of the following materials to private individual/s within the territorial jurisdiction of Magsaysay, Davao del Sur, to wit: 1. Washed Sand P450/cum. m. 2. Washed Gravel P450/cum. m. 3. Mixed Aggregates P400/cum. m. 4. Boulders P400/cum. M. (F). There shall be collected the following charges as rental for the use of certain facilities belonging to the municipality of Magsaysay; to wit: Item KINDS OF PROPERTY Rate of Rental 1) A. Option No. 1 1. Gym Rental Day Time P1,000.00 Night Time P2,000.00 2. Function Hall P4,000.00 for the first four (4) hrs. P500.00 per overtime/succeeding hrs. 3. Plastic Chair P5.00/unit/8 hrs. 4. Plastic Table P15.00/unit/8 hrs. 5 Sound System P700.00/8 hrs. 6. Projector P1,000.00/8 hrs. B. Option No. 2 (Package) Function Hall/8 hrs. w/ tables, Chairs and Sound System. P6,000.00 Overtime per succeeding hour. P500.00/hour SECTION 160. Time and 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 B Charges for Parking SECTION 161. 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 DAILY RATES 1) Day Parking Rates Vehicle Type: Tricycle P2.00 Private Cars and Service Vehicles P5.00 Multicab & other lights vehicles P10.00 Passenger Jeepneys/AUV/Vans P15.00 Cargo Trucks/Delivery Vans P25.00 Passenger Bus P25.00 2) Overnight Parking Rates All types of vehicles Annual P3,600.00 Daily P10.00 Each barangay shall assist the Municipal government in ensuring compliance by car-owning residents with the night-parking regulation and shall correspondingly receive a 15 percent (15%) share of the fees collected from its area of jurisdiction. 3) Towing fee of P300.00 and impounding fee ofP100/day shall be collected from owners of vehicles who shall violate this Article. (ALTERNATIVE RATE STRUCTURE:) NATURE Daily Rates A) For the first _8_ hours a) Passenger buses or cargo trucks P20.00 b) Mini buses/jeepneys/AUV/Vans P15.00 c) Multicab & other light vehicles P10.00 d) Tricycle P2.00 e) Other vehicles P20.00 B) For each succeeding hour or a fraction thereof: a) Passenger buses or cargo trucks P1.00 b) Mini buses/jeepneys/AUV/Vans P1.00 c) Multicab & other light vehicles P1.00 d) Tricycle P1.00 e) Other vehicles P1.00 C) Overnight Parking Rates: All types of vehicle- a) Daily P20.00 D) Towing fee of P300 and impounding fee of P100/day shall be collected from owners of vehicles who shall violate this Article. SECTION 162. 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 Selling Prices of Seedlings of Fruit Trees, Vermicast and Bio-Compost Produced by the Municipal Government SECTION 163. Imposition of Fees. The selling price of the seedlings of fruit trees propagated at municipal Nursery and vermicast/bio-compost propagated at the Municipal Ecological Solid Waste Management Park are hereby prescribed, to wit: A). SEEDLINGS AMOUNT * Cacao P15.00 * Rubber P20.00 * Mango P20.00 * Durian P25.00 * Santol P30.00 * Rambutan P25.00 * other fruit trees P20.00 B). VERMICAST P10.00 per kilo C BIO-COMPOST P10.00 per kilo SECTION 164. Time of Payment. The Payment for the purchase of seedling materials, vermicast and bio-compost shall be made at the office of the municipal treasurer which shall issue the official receipt of the transaction and shall be presented to the In-charge which shall be the basis for the release of the above stated materials. SECTION 165. Administrative Provision. The proceeds in the sale of seedlings/vermicast and bio-compost shall accrue to the general fund of the municipal government of Magsaysay and shall be appropriated for the maintenance of the Municipal Nursery and Municipal Ecological Solid Waste Management Park respectively. ARTICLE D Charges for Use of Waterworks System SECTION 166. Imposition of Charges. The fees and charges provided herein shall be collected for the water service rendered by LGU-Magsaysay waterworks system. KINDS OF SERVICE RATE OF FEES a) Application fee for connection with waterworks system P500.00 b) Guarantee deposit for every application P500.00 c) Installation for the first lineal feet of pipe 1. Earth and gravel excavation P150.00 2. Asphalt road P300.00 3. Cemented road P450.00 For every additional pipe of ___ lineal feet long or fraction thereof will be charged P50.00 For metered service: d) 1. Minimum charge for not more than 0-10 cu. m./month a) Residential service P132.00 b) Commercial service P660.00 c) Industrial service P660.00 2. For every cubic meter in excess of 10 cu. m./month a) Residential service P15.00 b) Commercial service P34.00 c) Industrial service P34.00 e) For unmetered service: 1. Flat Rate consisting of one (1) faucet only: a) Residential service P_____ b) Commercial service P_____ c) Industrial service P_____ f) Re-installation fee g) Tapping Fees: 1. For one-half inch (1/2") diameter P 100.00 2. For three-fourth inch (3/4") diameter P150.00 3. For one inch (1") diameter P200.00 SECTION 167. 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 168. Administrative Provisions. (a) A written application/contract filed with the Office of LGU-WWS shall be required for any of the aforementioned services. (b) A cash deposit of five hundred Pesos (P500.00) shall be required of every customer/applicant before the initial service is rendered. It shall answer for any unpaid due and demandable water charges rendered in accordance with the foregoing rates which shall automatically be charged off against the cash deposit after failure to pay the monthly fee within ten (10) days of the succeeding month. In cases where the cash deposit shall no longer be sufficient to cover water fees and surcharges, the water connection shall be disconnected after failure by the customer to settle the difference after a period of ten (10) days from receipt of notice of disconnection. The cash deposit shall be refunded by the System if the customer desires to withdraw the service of the System and all his water bills shall have been fully paid. (c) For billing purposes, a water meter shall be read one (1) month after its connection and every month thereafter. The meter shall be sealed and the seal shall be broken only when the meter is to be inspected, tested, or adjusted by the 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. If the testing of the meter is upon the request of the customer and the test discloses that the water meter is defective, corresponding adjustments shall be made and no fee shall be charged to the customer. If no defect is found in the meter, then the customer shall pay to the System Two Hundred Pesos (P200.00) for every five-eighth (5/8") and three-fourth inch (3/4") of water meter and Two Hundred Fifty Pesos (P250.00) for every water meter bigger than the above. (d) For re-opening of service upon request of the customer after it has been closed for delinquency, two hundred Pesos (P200.00) 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. (e) Service connection for domestic or residential use shall not use pipes bigger than on-half inch (1/2") in diameter. (f) Service connection using pipes bigger than one-half (1/2") in diameter may be allowed for commercial and/or industrial use only, provided that the applicant thereof shall satisfy in his application the need of a bigger size which shall in all cases be subject to the approval of the SB. (g) Every multi-door apartment shall have separate water service connection and separate water meter for every occupant or lessee therein. ARTICLE E Cemetery Charges SECTION 169. Imposition of Fees. There shall be collected the following rental fees for a period of five (5) years for the rental of Municipal Cemetery lots: NATURE OF LEASE Fee for Lease Period 1. For each burial lot consisting of 1m x 2m of Fraction therefore (bare ground) P500.00 2. For niches provided by the LGU Renewable after every 5 years) 2.1 Niches Burial Permit a. For cadaver w/in Magsaysay P200.00 b. Transfer of cadaver to other Municipality P300.00 Cemetery Fee (Niche) P3,500.00/5 years Lease of Contract P150.00 Total P3,850.00 2.2 Bone Niche (catacomb type) Exhumation Permit Fee P500.00(with MHO) Bones Niches P1,000.00/5 years Burial Clearance P150.00 Lease Contract (Service fee) P150.00 Total P1,800.00 3. For Niches provided by the applicant Cemetery Lot Rental (Renewable every 5 years) P2,500.00/5 years Burial Permit Fee a. For cadaver w/ in Magsaysay P200.00 b. For cadaver from other municipality P300.00 Lease Contract (Service fee) P150.00 Burial Clearance P150.00 Common Burial ground rent (if bones are from the common burial ground.) P350.00 Total P3,350.00 Use of public cemetery Comfort Room 5.00 SECTION 170. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period. The fee shall not be collected in a pauper's burial, upon recommendation of the Municipal Mayor. SECTION 171. Administrative Provisions. (a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this Municipality located at Poblacion, Magsaysay, Davao del Sur. (b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters. (c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds. (d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer; or, if no medical officer is available, by the Municipal Mayor, Municipal Administrator, or any member of the Sangguniang Bayan shall be required. (e) Any construction of whatever kind or nature in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Health Officer. (f) In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees therefor. (g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. (h) The Municipal Treasurer shall keep a register in account of the cemetery, together with such additional information as may be required by the Sangguniang Bayan . ARTICLE F Market Fees and Charges (A separate Market Code is recommended) SECTION 172. 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 173. Imposition of Market Fees and Charges. There shall be collected the following market fees and charges: MARKET SECTION STALL RENTAL/FEE A. RENTAL FEE ON MARKET STALLS 1) On fixed stalls with booth constructed by the municipal government, per square meter or fraction thereof, per month: a. Dry Goods Section P35/sq. m. b. Grocery Section P35/sq. m. c. Vegetables and Fruits Section P35/sq. m. d. Eating/Eatery Section (Carenderia/Cooked foods) P35/sq. m. e. Flower Shop Section P35/sq. m. f. Poultry products, per sq. m. of fraction thereof P35/sq. m. g. Furniture P40/sq. m. h. Mini-Hardware/Electrical/Construction Supplies P40/sq. m. i. Agricultural Veterinary & Seeds Products P40/sq. m. j. Services: Parlor P40/sq. m. Barber Shop P40/sq. m. Cooperative Office P40/sq. m. IT Services (Net Cafe) P40/sq. m. Ticketing Office P40/sq. m. Pawnshop/Bayad Center P50/sq. m. Depot P50/sq. m. k. Others not enumerated P35/sq. m. l. Cold Storage Section P35/sq. m. 2) On stalls in the wet section per sq. m., per month a. Fish Section P300.00 b. Meat Section P300.00 B. ON THE BASIS OF SPACE OCCUPIED Per Square meter per day With shelter Without shelter a. Market premises in the public market compound and its surrounding P10.00 P7.00 b. Market premises along the highway, municipal streets, roads, public plazas, and open grounds P5.00 P2.00 c. For Fiesta season (Parochial Fiesta, Town Anniversary and Kialegnon Festival) P15.00 P10.00 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. MARKET SECTION AMOUNT OF FEE Market entrance fee on transient vendors of any commodity or merchandise brought into the market for sale 1. For every sack of salt or sugar P1.00 2. For every sack of animal fees, rice bran, or fertilizer P1.00 3. For every sack of salted fish or dried shrimps P1.00 4. For every basket/kaing of vegetables, fruits P1.00 On spaces in the wet section and live fowls and piglets section, including the poultry dressing area, per square meter or fraction thereof, per month (P35.00/sq. m.) * other fees (use of public market comfort room) P5.00 Requirements for Application for Market Stall: 1. Brgy. Clearance 2. Police Clearance 3. 2x2 Pictures (2pcs.) 4. Occupancy Fee P4,000.00 5. Clearance from Market Vendors Association [Any other reasonable qualification can be adopted. The rule in fixing market entrance fees is to approximate the fee charged on the basis of space occupied, and not on the value of the commodity or merchandise.] 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 174. 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 175. 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 of 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 by 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 G Slaughterhouse Fees SECTION 176. Permit Fee to Slaughter. Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the Municipal Mayor or his duly authorized representative upon the recommending approval of the municipal meat inspector who will determine whether the animal or fowl is fit for human consumption. SECTION 177. Imposition of Fee. There shall be collected a Mayor's Permit Fee, slaughter and corral fee, Scholarship support program fee and Environmental Management Support fee for the use and service at the Municipal Slaughter House as follows. PARTICULARS AMOUNT OF FEE SSPF EMSF Large cattle per head (for public consumption) P200.00 P20.00 P20.00 Large cattle per head (for home consumption) P100.00 P20.00 P20.00 Hogs per head (for public consumption) P100.00 P10.00 P10.00 Hogs per head (for home consumption) P75.00 P10.00 P10.00 Goats/Sheep's per head (for public) P100.00 P10.00 P10.00 Goats/Sheep's per head (for home consumption) P75.00 P10.00 P10.00 Others per head P100.00 P10.00 P10.00 KIND OF ANIMALS AMOUNT OF FEE ESPF DMF FOR PUBLIC CONSUMPTION ON THE BASIS OF KILO: Large cattle per kilo of dressed meat P2.00 5/Head 5/Head Hogs per kilo of dressed meat P1.00 5/Head 5/Head Goats per kilo of dressed meat P1.00 3/Head 2/Head Sheep per kilo of dressed meat P1.00 3/Head 2/Head Other per kilo of dressed meat P1.00 3/Head 2/Head FOR HOME CONSUMPTION ON THE BASIS OF KILO: Large cattle per kilo of dressed meat P1.50 5/Head 5/Head Hogs per kilo of dressed meat P.75 5/Head 5/Head Goats per kilo of dressed meat P.75 3/Head 2/Head Sheep per kilo of dressed meat P.75 3/Head 2/Head Other per kilo of dressed meat P.75 3/Head 2/Head [Choose only one set, either "per head" or "per kilo of dressed meat." If fees are to be charged per kilo, the slaughterhouse shall be provided with a balance on which all dressed meat, including the liver, heart, tongue, and other parts utilized for consumption shall be weighed. The weighing shall be made under the supervision of the municipal treasurer or his duly authorized representative.] SECTION 178. 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 (Hogs, goats/sheeps); Provided , that the animal slaughtered shall not be sold or offered for sale. SECTION 179. Requirement for the Issuance of a Permit for the Slaughter of Large Cattle. Upon issuance of the permit required in Section 1 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 180. Corral Fee. The following 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. KIND OF ANIMAL FEE (per head) Large cattle, per head P30.00 Hogs per head P15.00 Goats per head P15.00 Sheep per head P15.00 Other per head P15.00 SECTION 181. 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, hogs, goats and sheep 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 H Toll Fees or Charges SECTION 182. Imposition of Fee or Charges. There shall be collected a fee or charge for the use of roads and streets of this municipality. TYPE OF VEHICLES AMOUNT OF FEE 1. For vehicles by rice traders for transport of fresh or milled rice A.) with business permit Ten (10) wheeler Truck/load P300.00 Forward Truck/load P200.00 Elf truck/ load P150.00 Jeep/AUV Load P100.00 B.) without business permit For fresh/milled rice per sack P2.00 2. Mini delivery van P100.00 Cargo Trucks (6 wheeler truck) P150.00 10 Wheeler truck (Delivery truck) P200.00 Per 10 wheeler truck load of SAND AND GRAVEL/field stone (per entry) a) w/o Business Permit P300.00 b) with Business Permit P150.00 Per Forward Truck Load of SAND AND GRAVEL/field stone (per entry) a) w/o Business Permit P250.00 b) with Business Permit P100.00 Per Elf Truck Load of SAND AND GRAVEL a) w/o Business Permit P200.00 b) with Business Permit P80.00 Per Jeep Load of SAND AND GRAVEL a) w/o Business Permit P150.00 b) with Business Permit P50.00 Passenger Bus per Entry P30.00 Passenger Jeepney per Entry P10.00 Passenger Multicabs per Entry P7.00 Passenger Motorized Tricycle/Day P5.00 Passenger (Payong2x) per annum P365.00 Passenger (Habal2x)-single motor per annum P365.00 Passenger (Skylab)-single motor per annum P365.00 SECTION 183. 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 and government vehicles. SECTION 184. Time of Payment. Fees and charges for the use of the above mentioned facilities/roads/streets shall be made every time such facilities/roads/streets of this municipality are utilized. SECTION 185. Administrative Provision. When public safety and welfare so requires, the Sangguniang Bayan may discontinue the collection of tolls and thereafter said facility shall be free and open for public use. CHAPTER VI Community Tax SECTION 186. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the Municipality. SECTION 187. Individuals liable to Community Tax. Every inhabitant of the Philippines who is a resident of this Municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00) In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 188. 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 189. 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 190. Place of Payment. The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. SECTION 191. 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 that 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. SECTION 192. 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 193. 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 194. 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 195. 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 196. 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 197. 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 198. 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 199. 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 200. 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 201. 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 202. 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 203. 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 204. 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 205. 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 206. Local Government's Lien. Local taxes, fees, charges and other revenues herein provided 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 207. 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 208. Distraint of Personal Property. The remedy by distraint shall proceed as follows: (a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. (d) Release of Distrained Property Upon Payment Prior to Sale. If 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 de, including all expenses, is collected. (g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the Municipality who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, 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 sufficiently 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 Taken for Taxes, Fees or Charges. The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired 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 209. Periods of Assessment and Collection. (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 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 210. Protest of Assessment. When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or 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 211. 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 212. 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 213. 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 214. 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 215. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 216. 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 217. 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 Investments (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER VIII General Penal Provisions SECTION 218. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. Punishment by a fine or imprisonment as herein provided for shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER IX Final Provisions SECTION 219. 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 220. 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 221. 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 222. Effectivity. This Ordinance shall take effect after fifteen days following the completion of its publication in a newspaper of general circulation. Enacted this June 24, 2019. Certified Correct: (SGD.) DANILO M. OMAGTANG Secretary-Designate Attested: (SGD.) DONNABEL JOY P. FEROLINO MEJIA Municipal Vice Mayor Presiding Officer (SGD.) ARTHUR D. DAVIN, CE Municipal Mayor Date: June 28, 2019 n Note from the Publisher. Copied verbatim from the official document. n Note from the Publisher. Copied verbatim from the official document. Irregular alphabetical sequence. n Note from the Publisher. Copied verbatim from the official document. Irregular alphabetical sequence. n Note from the Publisher. Copied verbatim from the official document. Irregular numerical sequence. n Note from the Publisher. Copied verbatim from the official document. Irregular alphabetical sequence. n Note from the Publisher. Copied verbatim from the official document. Irregular alphabetical sequence.