Adopting the Revised Makati Revenue Code

October 27, 2005 MAKATI CITY ORDINANCE NO. 025-A-04 AN ORDINANCE ADOPTING THE REVISED MAKATI REVENUE CODE Authors: Vice Mayor And All Members of the Sangguniang Panlungsod Be it ordained by the Sangguniang Panlungsod of the City of Makati that: CHAPTER I General Provisions ARTICLE A Short Title and Scope of this Code SECTION 1A.01. Short Title . This ordinance shall be known as the REVISED MAKATI REVENUE CODE. SECTION 1A.02. Scope and Application . This code shall govern the levy, assessment, and collection of all city taxes, fees, charges and other impositions imposed within the territorial jurisdiction of the City of Makati, Philippines. ARTICLE B Definitions and Construction of Provisions SECTION 1B.01. Words Defined in this Code . When used in the Code: (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. (b) Capital Investment is the capital which a person employs in any undertaking, or which he contributes to the capital of partnership, corporation, or any other juridical entity, or association in a particular taxing jurisdiction. (c) Charge refers to pecuniary liability, as rents or fees against persons or property. (d) 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 the universally accepted cooperative principles. (e) Corporation includes partnerships, no matter how created or organized, joint-stock companies, joint accounts ( cuentas en participacion ), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations pursuant to an operating or 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 foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (f) Fee means a charge fixed by law or ordinance for the regulation and inspection of a business or an activity. CacISA (g) 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 or constructively received during the taxable year 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) paid by the taxpayer. (h) Levy means an imposition or collection of an assessment, tax, tribute, or fine. (i) License or Permit is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction. (j) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. (k) Persons means every natural or juridical being susceptible of rights and obligations or of being the subject of legal relations. (l) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (m) Rental means the value of the consideration, whether in money or otherwise given for the enjoyment or use of a thing. (n) Residents refer to natural persons who have their habitual residence in the city 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 locality. In the absence of such law, juridical persons are residents of the city where they have their legal residence or principal place of business or where they conduct their principal business or occupation. (o) Revenue includes taxes, fees, and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (p) Service 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. (q) 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 purposes of supporting governmental needs. SECTION 1B.02. 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 known as the LOCAL GOVERNMENT CODE OF 1991. SECTION 1B.03. 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 provision, or when applied they would lead to absurd or high improbably results; (a) General Rule . All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such others which may have acquired a peculiar appropriate meaning in this Code shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and number . Every word in this Code importing the masculine gender shall extend to both a female and male. Every word importing the singular number shall extend and apply to several persons or things, and every word importing the plural number shall extend and apply to one person or thing as well. (c) 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 a holiday in which case the same shall be excluded from the computation, and the next business day shall be considered the last day. (d) Reference . All reference to Chapters, Article, Sections, are to the Chapters, Articles, Sections in this Code, unless otherwise specified. (e) Conflicting provisions of chapters . If the provisions of different Chapters conflict with or contravene each other, the provisions of each Chapter shall prevail as to all specific matters and questions involved therein. CHAPTER II Real Property Taxes ARTICLE A Real Property Tax SECTION 2A.01. Definitions . When used in this Article: (a) Acquisition Cost for newly-acquired machinery not yet depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling, and installation at the present site. AEaSTC (b) Actual use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. (c) Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the appraise value of the property. (d) Appraisal is the act or process of determining the value of property as of a specific date or specific purposes. (e) Assessment is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing classification, and appraisal of properties. (f) Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property. (g) Assessed Value is the appraise value of the real property multiplied by the assessment level. It is synonymous to taxable value. (h) Commercial Land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land. (i) Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. (j) Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. (k) Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. (l) Improvement is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes. (m) Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land. (n) Machinery embraces machine, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purposes are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. Machinery which are of general purpose including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons), microcomputers, facsimile machines, telex machine, cash dispensers, furnitures and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this rule. Residential machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvement or those immovable by destination. (o) Reassessment is the assigning of new assessed value to property, particularly real estate, as the result of a general, partial or individual reappraisal of the property. (p) Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. (q) Remaining Value is the value corresponding to the remaining useful life of the machinery. (r) Replacement or Reproduction Cost is the cost that would be incurred, on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar material. (s) Residential Land is land principally devoted to habitation. SECTION 2A.02. Imposition of the Basic Real Property Tax . There is hereby levied an annual ad valorem tax on the assessed value of real property such as land, buildings, machinery and other improvements affixed or attached to real property located in the City of Makati, at the following rate: Class of Property Rates of Levy % Residential 1.50% Commercial 2.00 Industrial 2.00% Special 1.50% Provided, however, That if the residential real property is not actually and exclusively used by the registered owner himself and being offered for rent, same shall be classified as residential/commercial (RC) and shall have an additional 0.25% of the assessed value. The same fine and penalty shall be imposed upon Real Property owners, administrators or any person having legal interest therein mentioned in Sections 2A.14 and 2A.15 of this code, who shall fail to declare with the office of the City Assessor the above mentioned provision. SECTION 2A.03. Additional Levy on Real Property Tax for the Special Education Fund (SEF) . There is hereby levied an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund. SECTION 2A.04. Classes of Real Property for Assessment Purposes . For purposes of assessment, real property shall be classified as residential, commercial, industrial, or special by the City Assessor. SECTION 2A.05. Special Classes of Real Property . All lands, buildings, and other improvements thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. SECTION 2A.06. Actual use of Real Property as Basis for Assessment . Real property shall be classified, valued and assessed on the basis of its actual use regardless of where it is located, whoever owns it, and whoever uses it. SECTION 2A.07. Assessment Levels . (a) The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be as follows: (1) On Lands : Class Assessment Levels Residential 12% Commercial 40% Industrial 40% (2) On Buildings and Other Structures : (I) Residential Fair Market Value Over Not Over Assessment Level P175,000.00 0% P175,000.00 300,000.00 10% 300,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% (II) Commercial/Industrial Fair Market Value Over Not Over Assessment Level P300,000.00 30% P300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% (3) On Machineries : Class Assessment Levels Residential 50% Commercial 80% Industrial 80% (4) On Special Classes . The assessment levels for all lands, buildings machineries and other improvements shall be as follows: Actual Use Assessment Levels Cultural 15% Scientific 15% Hospital 15% Local water districts 10% Government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power 10 SECTION 2A.08. Exemptions . The following are exempted from payment of the basic real property tax and the SEF tax: (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person; ASHICc (b) Charitable Institutions, churches, and parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; (c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; (d) All real property owned by duly registered cooperatives as provided for under R.A. No. 6938; and (e) Machinery and equipment used for pollution control and environmental protection. All the properties mentioned in this Section shall be valued for the purpose of assessment and record shall be kept thereof as in other cases. SECTION 2A.09. Withdrawal of Tax Exemption . Except as provided herein, and pursuant to Sec 234 of the Local Government Code, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January 1, 1992. SECTION 2A.10. Time of Payment . The real property tax herein levied together with the additional levy on real property for the Special Education Fund shall be due and payable on the first (1st) day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments, the first installment, on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax and the additional one percent (1%) SEF tax must be collected simultaneously. Payments of real property taxes shall first be applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are settled, tax payments may be credited for the current period. SECTION 2A.11. Tax Discount for Advanced and Prompt Payment . If both the basic real property tax and additional SEF tax are paid in full on or before January 20, the taxpayer shall be entitled to a ten percent (10%) discount. Provided, however, that if both the basic and SEF taxes are paid on or before the first (20) days of the quarter in accordance with the installment schedule provided in Sec. 2A.10 of this article, the taxpayer shall be entitled to a discount of five percent (5%). Provided further, that such discounts shall only be granted to properties without any delinquency. Provided, finally, that payment of the basic or the SEF tax only shall not entitle the taxpayer to any discount provided herein. SECTION 2A.12. Collection and Distribution of Proceeds . The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws shall be the responsibility of the City Treasurer. The City Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay; Provided, however, that the premium on the bond shall be paid by the City government. The proceeds of the basic real property tax, including interest thereon, the proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest in accordance with the provisions of this Article, shall be distributed as follows: (a) City Share-Seventy percent (70%) to the general fund of the City of Makati; and (b) Barangay share Thirty percent (30%) which shall be distributed among the component barangays of the city in the following manner: 1. Fifty percent (50%) share shall accrue to the barangay where the property is located. 2. Fifty percent (50%) shall be divided equally among the component barangays. The share of the barangay shall be released directly to the Barangay Treasurer within five (5) days after the end of each quarter without the need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the additional one percent (1%) SEF tax shall accrue entirely and shall be automatically released to the City School Board for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development. SECTION 2A.13. Appraisal of Real Property . All property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the city in accordance with the rules and regulations promulgated by the Department of Finance for the classification, appraisal and assessment for real property pursuant to the provisions of the Local Government Code. SECTION 2A.14. Declaration of Real Property by the Owner or Administrator . It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements, within the City of Makati, or their duly authorized representative, to prepare, or cause to be prepared and file with the City Assessor, a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the Assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the City Assessor once every three (3) years during the period from January first (1st) to June thirtieth (30th). For this purpose, the City Assessor shall use the standard form known as Sworn Declaration of Property Values prescribed by the Department of Finance. The procedures in filing the safekeeping thereof shall be in accordance with the guidelines issued by the said Department. Property owners or administrators or any person having legal interest therein who fail to comply with this provision shall be subject to a fine of Two Thousand Five Hundred Pesos (Php2,500.00), or an imprisonment of not more than one (1) month in case of willful neglect, or both at the discretion of the Court. EICScD SECTION 2A.15. Duty of Person Acquiring Real Property or Making Improvement thereon . (a) It shall be the duty of any person or his authorized representative, acquiring at any time real property situated in the City or making any improvement of real property, to prepare, or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of subject property, within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier. (b) In the case of houses, buildings, or other improvement acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvement within sixty (60) days after: (1) the date of a duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties; (2) the date of completion of occupancy of the newly constructed building, house, or improvement whichever comes earlier; and (3) the date of completion or occupancy of any expansion, renovation, or additional structures or improvement made upon any existing building, house, or other real property, whichever comes earlier. (c) In the case of machinery, the sixty-days period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the City Assessor. For this purpose, the City Assessor may secure certification of the building official or engineer. (d) Property owners or administrators or any person having legal interest therein who fail to comply with this provision shall be subject to a fine of Two Thousand Five Hundred Pesos (Php2,500.00), or an imprisonment of not more than one (1) month in case of willful neglect, or both at the discretion of the Court. SECTION 2A.16. Declaration of Real Property by the City Assessor . (a) When any person, natural or juridical, by whom real property is required to be declared under Secs. 2A.14 and 2A.15 of this Code refuses or fail for any reason to make such declaration within the time prescribed, the City Assessor shall himself declare the property in the name of defaulting owner, and shall assess the property for taxation in accordance with the provisions of this Article. (b) In case of real property discovered whose owner or owners are unknown, the City Assessor shall likewise declare the same in the name of the Unknown Owner until such time that a person, natural or juridical, comes forth and files the sworn declaration of property values required under either Sec. 2A.14 or Sec. 2A.15 of this Code, as the case may be. (c) No oath shall be required of a declaration made by the City Assessor. SECTION 2A.17. Listing of Real Property in the Assessment Roll . (a) The City Assessor shall prepare and maintain an assessment roll wherein all real property shall be listed whether taxable or exempt, located within the territorial jurisdiction of the City. Real property shall be listed, valued and assessed in the name of the owner or administrator, or anyone having legal interest in the property. (b) The undivided property of a deceased person may be listed, valued and assessed in the name of the estate or of the heirs and devisees without designating them individually, and undivided real property other than that owned by a deceased may be listed, valued and assessed in the name of one or more co-owners: Provided, however, That such heir, devisee, or co-owner shall be liable severally and proportionately for all obligations imposed by this Article and the payment of the real property tax with respect to the undivided property. (c) The real property of a corporation, partnership, or association shall be listed, valued and assessed in the same manner as that of an individual. (d) Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease. SECTION 2A.18. Proof of Exemption of Real Property from Taxation . Every person, by or for whom real property is declared, who shall claim tax exemption for such property under this Article, shall file with the City Assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by-laws, contracts, affidavits, certifications and mortgage deeds, and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. SECTION 2A.19. Real Property Identification System . All declarations of real property, made under the provisions of this Article shall be kept and filed under a uniform classification system to be established by the City Assessor pursuant to the guidelines issued by the Department of Finance (DOF) for the purpose. SECTION 2A.20. Notification of Transfer to Real Property Ownership . (a) Any person who shall transfer real property ownership to another shall notify the City Assessor within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. (b) In addition to the notice of transfer, the previous property owners shall likewise surrender to the City Assessor the tax declaration covering the subject property in order that the same be cancelled from the assessment records. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed sixty-days (60) period, file with the City Assessor, an amended sworn declaration of the true value of the property or properties he retains in accordance with the provisions of the Secs. 2A.14 and 2A.15 of this Code. (c) Property owners or administrators or any person having legal interest therein who fail to comply with this provision shall be subject to a fine of Two Thousand Five Hundred Pesos (Php2,500.00), or an imprisonment of not more than one (1) month in case of willful neglect, or both at the discretion of the Court ACTISE SECTION 2A.21. Duty of Register of Deeds to Appraise City Assessor of Real Property Listed in Registry . (a) To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of taxation, the Register of Deeds shall prepare and submit to the City Assessor, within six (6) months from the date of effectivity of the Local Government Code (January 1, 1992) and every year thereafter, an abstract of the registry, which shall include brief but sufficient descriptions of real properties entered therein, their present owners, and the dates of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation. (b) It shall be the duty of the Register of Deeds to require every person who shall present for registration a document of transfer, alienation or encumbrance of real property, to accompany the same with a certificate to the effect that the real property subject to the transfer, alienation, or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the Register of Deeds to refuse the registration of the documents. (c) The Register of Deeds and Notaries Public shall furnish the City Assessor with copies of all contracts, selling, transferring, or otherwise conveying, leasing, or mortgaging real property registered by or acknowledged before them, within thirty (30) days from the date of registration or acknowledgement. SECTION 2A.22. Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to the City Assessor . (a) Any public official or employee who may now or hereafter be required by law or regulation to issue to any person a permit for the construction, addition, repair, or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance to the City Assessor. (b) Any official referred to in paragraph (a) hereof shall likewise furnish the City Assessor with copies of the building floor plans and/or certificate of registration or installation of other machineries which may not be permanently or temporarily attached to land or another real property but falling under the definition of the machinery as per rules and guidelines issued by the Department of Finance (DOF). SECTION 2A.23. Duty of Geodetic Engineers to furnish copy of plans to the City Assessor . It shall be the duty of all Geodetic Engineers, public or private, to furnish free of charge to the City Assessor with a white or blueprint copy of each of all approved original or subdivision plans or maps of surveys executed by them within thirty (30) days from receipts of such plan from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board as the case may be. SECTION 2A.24. Preparation of Schedule of Fair Market Value . (a) Before any general revision of property assessment is made pursuant to the provisions of this Article, there shall be prepared a schedule of fair market values by the City Assessor for the different classes of real property situated in the City for the enactment of a separate ordinance by the Sangguniang Panlungsod. The schedule of fair market values shall be published in a newspaper of general circulation in the City or in the absence thereof, shall be posted in the City Hall and in two other conspicuous public places therein. (b) In the preparation of schedules of fair market values, the City Assessor shall be guided by the rules and regulations issued by the Department of Finance. SECTION 2A.25. Authority of City Assessor to take Evidence . For the purpose of obtaining information on which to base the market value of any real property, the City Assessor or his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses administer oaths, and take deposition concerning the property, its ownership, amount, nature, and value. SECTION 2A.26. Amendment of Schedule of Fair Market Value . The City Assessor may recommend to the Sangguniang Panlungsod amendments to correct errors in valuation in the schedule of fair market values. The Sangguniang shall act upon the recommendation within ninety (90) days from receipt thereof. SECTION 2A.27. General Revision of Assessments and Property Classification . (a) The City Assessor shall undertake a general revision of real property assessment and once every three (3) years thereafter. (b) The general revision of assessments and property classification shall commence upon the enactment of an ordinance by the Sangguniang Panlungsod. SECTION 2A.28. General Revision Assessment; Expenses Incident thereto . Expenses incident to the general revision of real property assessment shall be shared proportionately by the City, City Schools Board and the barangays. The share of the City shall be provided in the appropriation ordinance. The share of a barangay shall be based on its share of the proceeds of the real property tax. SECTION 2A.29. Valuation of Real Property . In case where (a) real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing general revision of property classification and assessment; or (c) a request is made by the person in whose name the property is declared, the City Assessor or his duly authorized deputy shall, in accordance with the provisions of this Article, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment of taxpayer's valuation thereon: Provided, however, that the assessment of real property shall not be increased oftener than once every three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use. HIaTCc SECTION 2A.30. Date of Effectivity of Assessment or Reassessment . All assessments or reassessments made after the first (1st) day of January of any year shall take effect on the first (1st) day of January of the succeeding year: Provided, however, that the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great or sudden inflation or deflation of real property values, or to the gross illegality of the assessment when made or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 2A.31. Assessment of Property Subject to Back Taxes . Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no cases for more than ten (10) years prior to the date of initial assessment: Provided, however, That such taxes shall be computed on the basis of the applicable schedule of values, assessment levels or tax rates in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes, shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid. SECTION 2A.32. Notification of New or Revised Assessment . when real property is assessed for the first time or when an existing assessment is increased or decreased, the City Assessor shall, within thirty (30) days, give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the Punong Barangay to the last known address of the person to be served. SECTION 2A.33. Appraisal and Assessment of Machinery . (a) The fair market value of a brand-new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. (b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation, handling and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Bangko Sentral ng Pilipinas. SECTION 2A.34. Depreciation Allowance for Machinery . For purposes of assessment, a depreciation allowance shall be made for machinery at a rate of three percent (3%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use: Provided, however, That the remaining value for all kinds of machinery shall be fixed at twenty percent (20%) of such original replacement, or reproduction cost for so long as the machinery is useful and in operation. The accumulated depreciation shall be applied during the conduct of a general revision in accordance with Sec. 2A.27 of this code. SECTION 2A.35. Organization, Powers, Duties, and Functions of the City Board of Assessment Appeals . (a) The City Board of Assessment Appeals shall be composed of the Register of Deeds of the City, as Chairman, the Prosecutor designated or assigned to the City and the City Engineer as members, who shall serve as such in an ex officio capacity without additional compensation. (b) The Chairman of the Board shall have the power to designate any employee of the City to serve as secretary to the Board also without additional compensation. (c) The Chairman and members of the City Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation immediately upon effectivity of this Code. They shall take an oath or affirmation of office in the manner herein set forth: I, ____________ after having been appointed to the position of ___________, in the City of Makati, Metro Manila and now assuming my position as ___________ of the City Board of Assessment Appeals solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines, and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines, and that I will well and truly hear and determine all matters and issues between taxpayers and the City Assessor submitted for my decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasions. So help me God. Signature Subscribed and sworn to before me on this _____ day of _____ A.D. ________ at _______________ Philippines. ________________ Signature of Officer Administering Oath SECTION 2A.36. Meeting and Expenses of the City Board of Assessment Appeals . (a) The City Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. No member of the Board shall be entitled to per diems or travelling expenses for his attendance in Board meetings, except when conducting an ocular inspection in connection with a case under appeal. (b) All expenses of the Board shall be charged against the General Fund of the City mayor and the Sangguniang Panlungsod shall appropriate the necessary funds to enable the Board to operate effectively. SECTION 2A.37. Filing of Assessment Appeals . Any owner or person having legal interest in this property who is not satisfied with the action of the City Assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declaration and such affidavits or documents submitted in support of the appeal. SECTION 2A.38. Action by the City Board of Assessment Appeals . (a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion. (b) In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspections, take depositions, and issued subpoena and subpoena duces tecum . The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. SaCIAE (c) The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the City Assessor with a copy of the decision of the Board. In case the City Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the City Assessor who is not satisfied with the decision of the Board may, within thirty (30) days after receipt of the decision of said Board, appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment Appeals shall be final and executory. SECTION 2A.39. Effect of Appeal on the Payment of Real Property Tax . Appeal on assessment of real property made under the provisions of this Code shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. SECTION 2A.40. City Assessor to Furnish City Treasurer with Assessment Roll . On or before the thirty-first (31st) day of December of each year, the City Assessor shall submit an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties to the City Treasurer. SECTION 2A.41. Notice of Times for Collection of Taxes . The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax and the additional tax for the SEF or any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Chapter, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the City hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. SECTION 2A.42. Payment Under Protest . (a) No protest shall be entertained unless the taxpayer first pays the tax in full. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax to the City Treasurer who shall decide the protest within sixty (60) days from receipt. (b) Fifty percent (50%) of the tax paid under protest shall be held in trust by the City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Sec. 2A.12 of this Code. (c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of tax protested shall be applied as tax credit against his existing or future tax liability. (d) In the event that the protest is denied or upon the lapse of the sixty-day period prescribed in subparagraph (a), the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. SECTION 2A.43. Repayment of Excessive Collections . When an assessment of basic real property tax, or any other tax levied under this Chapter, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. SECTION 2A.44. Notice of Delinquency in the Payment of the Real Property Tax . (a) When the real property tax or any other tax imposed under this Chapter become delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the city hall and in a publicly accessible and conspicuous place in each barangay. The notice of delinquency shall be published once a week for two (2) consecutive weeks in a newspaper of general circulation in the city. (b) Such notice shall specify the date upon which the tax become delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests and penalties may be made in accordance with Sec. 2A.68 of this Code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or juridically, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. SECTION 2A.45. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and any other tax levied under this Chapter, the City may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. SECTION 2A.46. City Government's Lien . The basic real property tax and any other tax levied under this Chapter, constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. SECTION 2A.47. Levy on Real Property . After the expiration of the time required to pay the basic real property tax or any other tax levied under this Chapter, real property subject to such tax may be levied upon through the issuance of warrant on or before, or simultaneously with, the institution of the civil action for the collection of the delinquent tax. The City Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the City. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the City Assessor and the Register of Deeds of the city, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the City Mayor and the Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the owner of the property of person having legal interest therein. IHTASa SECTION 2A.48. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from time the tax becomes delinquent or within thirty (30) days from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. SECTION 2A.49. Advertisement and Sale . Within thirty (30) days after service of the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the city hall and in a public accessible and conspicuous place in the barangay where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the city. The advertisement shall specify the amount of the delinquent tax, the interest, due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein, and may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the city building, or on the property to be sold, or at any other place as specified in the notice of the sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the City Mayor and the Sangguniang Panlungsod, and which shall form part of his records. The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon and the expenses of sale and a brief description of the proceedings: Provided, however , That proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The City Treasurer may advance an amount sufficient to defray the cost of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. SECTION 2A.50. Redemption of Property Sold . Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest thereon, or his representative shall have the right to redeem the property upon payment to the City Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to certificate of redemption which shall be issued by the City Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The City Treasurer or his deputy upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 2A.51. Final Deed to Purchaser . In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. SECTION 2A.52. Purchase of Property by the City Government for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bids is for an amount insufficient to pay real property tax and the related interest and cost of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the city government to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office to the City Mayor and the Sangguniang Panlungsod. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the city without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the City Treasurer the full amount of the real property tax and the related interest and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the city. SECTION 2A.53. Resale of Real Estate taken for Taxes, Fees or Charges . The Sangguniang Panlungsod may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding section at public auction. The proceeds of the sale shall accrue to the General Fund of the city. SECTION 2A.54. Further Distraint or Levy . Levy may be repeated if necessary until the full amount due, including all expenses is collected. SECTION 2A.55. Collection of Real Property Tax through the Courts . The city government may enforce the collection of basic real property tax or any tax levied under this article by civil action in any court of competent jurisdiction. The following civil action shall be filed by the City Treasurer within the period prescribed in Sec. 2A.59. (a) The City Treasurer shall furnish the City Attorney a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the city in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed Ten Thousand Pesos (P10,000.00), the competent Court is the City Trial Court, and where the amount due is in excess of Ten Thousand Pesos (P10,000.00), the proper court is the Regional Trial Court. (b) In both cases, that is, where the claim is either cognizable by an inferior court or by the regional trial court, the City Treasurer shall furnish the City Attorney the exact address of the defendant where he may be served with summons. SECTION 2A.56. Action Assailing Validity of Tax Sale . No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with the interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property of the person having legal interest therein have been impaired. cHAaCE SECTION 2A.57. Payment of Delinquent Taxes on Property Subject of Controversy . In any action involving the ownership or possession of, or succession to, real property, the court may motu proprio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. SECTION 2A.58. Treasurer to Certify Delinquencies Remaining Uncollected . The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit the name to the City Mayor and the Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. SECTION 2A.59. Periods within which to Collect Real Property Taxes . The basic real property tax and any other tax levied under this Article shall be collected within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud, or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: (a) the City Treasurer is legally prevented from collecting the tax: (b) the owner of the property or the person having legal interest therein requests for reinvestigation and executed a waiver in writing before the expiration of the period within which to collect; or (c) The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. SECTION 2A.60. Condonation or Reduction of Real Property Tax and Interest . In case of calamity in the city, the Sangguniang Panlungsod by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the City Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the areas affected by the calamity. SECTION 2A.61. Condonation or Reduction of Tax by the President of the Philippines . The President of the Philippines may, when public interest so requires, condone on reduce the real property tax and interest for any year in the city. SECTION 2A.62. Duty of Register of Deeds and Notaries Public to assist the City Assessor . It shall be the duty of the Register of Deeds and Notaries Public to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledge before them. SECTION 2A.63. Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. SECTION 2A.64. Fees in Court Actions . As provided in Sec. 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the City Treasurer or Assessor shall be exempt from the payment of court and sheriffs fees. SECTION 2A.65. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to the City . As provided in Sec. 281 of the Local Government Code, all certificates documents, and papers covering the sale of delinquent property to the city if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. SECTION 2A.66. Sale and Forfeiture before Effectivity of this Code . Tax delinquencies incurred, and sales and forfeitures of delinquent property effected before the effectivity of this Code shall be governed by the provisions of applicable ordinances or laws then in force. SECTION 2A.67. Interest on Unpaid Real Property Tax . Failure to pay real property tax or any other tax levied under this article upon the expiration of the periods as provided in Sec. 2A.10, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. But in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2A.68. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and other Acts . Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than One Thousand Pesos (P1,000.00) or not more than Five Thousand Pesos (P5,000.00) or both such imprisonment and fine, at the discretion of the court. The same penalty shall be imposed upon officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any officer required in this Article to perform acts relating to the administration of the real property tax to assist the City Assessor or City Treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six months or by a fine of not less than Five Hundred Pesos (P500.00) nor Five Thousand Pesos (P5,000.00) or both such imprisonment and fine, at the discretion of the court. SECTION 2A.69. Penalties for Delaying Assessment of Real Property and Assessment Appeals . Any government official or employee, national or local, who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or both such imprisonment and fine, at the discretion of the court. SECTION 2A.70. Penalties for failure to dispose of delinquent real property at public auction . The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of the Article and any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than one (1) month or more than six (6) months, or a fine of not less One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or both such imprisonment and fine, at the discretion of the court. ARTICLE B Tax on Idle Lands SECTION 2B.01. Idle Lands, Coverage . For Purposes of real property taxation, idle lands, shall include all lands located in the city more than one thousand (1,000) square meters in area, one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. CIaDTE Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax; Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, shall be subject to the additional tax payable by the subdivision owner or operator. SECTION 2B.02. Imposition of Tax . There is hereby levied an annual tax on idle lands at the rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 2B.03. Exemptions . The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving, or utilizing the same person by reason of force majeure , civil disturbance, natural calamity or any justifiable cause or circumstance. Any person having legal interest on the land desiring to avail of the exemption under this Section shall file the corresponding application with the City Treasurer. The application shall state the ground(s) under which the exemption is being claimed. SECTION 2B.04. Collection and Accrual of Proceeds . The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue entirely to the City of Makati. SECTION 2B.05. Listing of Idle Lands by the City Assessor . The City Assessor shall make and keep an updated record of all idle lands located within the city. For Purposes of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify the owner of the property or person having legal interest therein of the imposition of the additional tax. SECTION 2B.06. Penalty for Tax Delinquency . Failure to pay the tax on idle lands upon the expiration of the periods provided in Sec. 2A.10. shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. Provided, however, That in no case shall, the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. ARTICLE C Special Levy on Lands SECTION 2C.01. Special Levy, its Meaning . Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvement introduced by the government. SECTION 2C.02. Imposition of Levy . A special levy is hereby imposed on the lands specially benefited by the public works projects or improvements funded by the city at the rate not to exceed sixty percent (60%) of the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith. SECTION 2C.03. Exemptions . The special levy shall not apply to lands exempt from the basic real property tax. It shall not also apply to the remainder of the land portions of which have been donated to the city for the construction of projects or improvements subject to special levy. SECTION 2C.04. Time of payment . The special levy shall accrue on the first day of the quarter next following the effectivity of the ordinance imposing such levy. SECTION 2C.05. Collection and Accrual of Proceeds . Collection of special levy on land shall be the responsibility of the City Treasurer. The proceeds shall accrue to the General Fund of the City. SECTION 2C.06. Ordinance Imposing a Special Levy . A tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public work projects or improvements to be undertaken, state the estimated cost thereof, specify the meter and bounds by monuments and lines and the number of annual installments for the payment of special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Panlungsod shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project. The ordinance shall likewise specify the appropriate penalty for non-compliance or violations of the provisions of the said ordinance. SECTION 2C.07. Publication of Proposed Ordinance Imposing a Special Levy . Before the enactment of the ordinance imposing a special levy, the Sangguniang Panlungsod shall conduct a public hearing thereon; notify in writing the owners of the real property to be affected or the persons having legal interest therein as to the date and place thereof and afford to the latter the opportunity to express their positions or objections relative to the proposed ordinance. SECTION 2C.08. Fixing the Amount of Special Levy . The special levy authorized therein shall be apportioned, computed and assessed valuation of the lands affected as shown by the books of the City Assessor or its current assessed value as fixed by said Assessor if the property does not appear on record in his books. Upon the effectivity of the ordinance imposing special levy, the City Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. SECTION 2C.09. Taxpayer's Remedies against Special Levy . Any owner of real property affected by a special levy or any person having a legal interest therein may, upon receipt of the written notice of assessment of the special levy, avail of the remedies provided for in Sec. 2A.37 of this code. CHAPTER III City Taxes ARTICLE A Business Tax SECTION 3A.01. Definitions . When used in this Article: (a) Advertising agency includes all persons who are engaged in business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or media, whether in pictorial or reading form. (b) Agricultural product includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, 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. SIcTAC Agricultural products as defined include those that have undergone 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-product shall mean those materials which in the cultivation or processing of an article remain over, and which are still of value and marketable like copra cake or molasses from sugar cane. (c) Amusement is pleasurable diversion and entertainment. It is synonymous to recreation, 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 shows or performances. They also includes those places where one seeks admission to entertain himself by direct participation. (e) Banks and other financial institutions include banks, offshore banking, non-bank financial intermediaries, lending investors, finance and investment companies, investment houses, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange including pre-need companies, as defined under applicable law, or rules and regulations. (f) Bar includes any place where intoxicating and fermented liquors or malt are sold, even without food, where services hired hostesses and/or waitresses are employed; and where customers may dance to music not rendered by a regular dance orchestra or musicians hired for the purposes; otherwise, the place shall be classified as a dance hall or night or day club. A cocktail lounge or beer garden is considered a bar even if there are no hostesses or waitresses to entertain customers. (g) Boarding house includes any house where boarders are accepted for compensation by the week or by the month or where meals are served to boarders only. A pension inn (or pension house) shall be considered a boarding house unless, by the nature of its services and facilities, it falls under another classification. (h) 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 (200) gauge liters. (i) Business Agent ( Agente de negocio ) 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. (j) Business Centre a place for business transactions; a place for transacting business as well as collecting, advertising, purchasing a product or service. (k) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid on, before, or after the dancing, and where professional hostesses or dancers are employed. (l) Call Center telecommunication business dealing with customers' phone calls: a place that handles high-volume incoming telephone calls on behalf of a large organization; A functional area within an organization or an outsourced, separate facility that exists solely to answer inbound or place outbound telephone calls. Usually refers to a sophisticated voice operations center that provides a full range of high-volume, inbound or outbound call-handling service, including customer support operator service, directory assistance, multilingual customer support, credit service, card service, inbound and outbound telemarketing interactive voice response and web-based services. IEAacT (m) Calling means one's regular business, trade, profession, vocation or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, hostess, masseurs, commercial stewards and stewardess, etc. (n) Capital investment is the capital which a person puts in any undertaking, or which he contributes to the common stock of a partnership, corporation or any other juridical entity or association. (o) Carinderia refers to any public eating place where food already cooked are served at a price. (p) 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. (q) Collecting agency includes any person, other than a practicing attorney-at-law, engaged in the business of collecting or suing debts or liabilities placed in his hands, for said collection or suit, by subscribers or customers applying and paying therefore. (r) Commercial broker includes all persons other than importers, manufacturers, producers or bonafide employees, who for compensation or profit, sell or bring about sales or purchases or merchandise for other persons; bring proposed buyers and sellers together or negotiate freights or other business for owners of vessels or other means of transportation for shippers, consignees of freight carried by vessels or other means of transportation. The term includes commission merchants. (s) Construction Contractor shall refer to the principal contractor who has direct contract with the contractee for a specific domestic project. (t) Contractor includes persons, natural or juridical, not subject to professional tax 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 speciality contractors as defined under applicable laws; filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of computer services/rental; proprietors or operators or dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or power; proprietors or operators of smelting plants; engraving, plating, and plastic lamination 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 planting or surfacing and recutting of lumber, sawmills under contract to saw or cuts logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operator of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna Turkish and Swedish baths, slenderizing and building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths, and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors. (u) Dealer means one whose business is to buy and sell merchandise, goods, and chattels as merchant. He stands immediately between the producer or manufacturer and 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. (v) Dealer in securities includes all persons who for their own account are engaged in the sale of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities. It shall also include pre-need companies or those engaged in the sale of educational plans, health care plans, memorial plans, etc. (w) Distributor A person or a firm, especially a wholesaler, who distributes merchandise to retailers, usually within a specified geographic area , who is also involved in the delivery of goods from the producers to the consumers, including such items as sales methods. (x) Domestic Construction Project refers to a project bidded out and implemented within the territorial jurisdiction of the Philippines by any foreign or domestic contractor. (y) E-Commerce it is generally used to cover the "distribution, marketing, sale or delivery of goods and services by electronic means." (z) Exhibit and Event Organizer is any person, company, or entity who shall be responsible in organizing, arranging, sponsoring and in taking control and acting for any and all organizations, exhibits or institutions, including the officers, agents and/or employees thereof, on all aspects of the management of an exhibit. (aa) Exporter means any person who is engaged in the business of exporting articles or goods of any kind from the Philippines for sale or consumption abroad. (bb) General building contractor is a person whose principal contracting business is in connection with any structure built, being built, or to be built, for the support, shelter and enclosure of persons, animals, chattels or movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts, or to do or superintend the whole or any part thereof. Such structure includes sewers and sewerage disposal plants and systems, parks, playgrounds, and other recreational works, refineries, chemical plants and similar industrial plants requiring specialized engineering knowledge and skill, powerhouses, power plants and other utility plants and installation, mines and metallurgical plants, cement and concrete works in connection with the above mentioned fixed works. A person who merely furnishes materials or supplies without fabricating them into or consuming them in the performance of the work of the general building contractor does not necessarily fall within this definition. (cc) 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 subjects: 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, underpasses and other similar works, pipelines and other systems for the transmission of petroleum and other liquid or gaseous substances, land-levelling and earth-moving projects, excavating, grading, trenching, paving and surfacing works. (dd) Holding Company a controlling company that has one or more subsidiaries and confines its activities primarily to their management. IDASHa (ee) Hotel includes any house or buildings or portion thereof in which any person or persons may be regularly harbored or received as transients or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests and to serve food to the guests therein. (ff) Importer means any person who brings articles, good wares or merchandise of any kind of 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. (gg) Independent wholesaler means a person other than a manufacturer, producer or importer who buys commodities for resale to persons other than the end-users, regardless of the quantity of transaction. (hh) Information Technology may be defined as the collective term for various technologies involved in the processing and transmitting of information, which include computing, multimedia, telecommunications, microelectronics and their interdependencies. The term Information Technology (IT) offering services both in the domestic and international market shall include IT project management, applications systems development, applications services providers, web development management, database design and development, computer net-working and data communications, software development and application (includes programming and adaptation of system software, middleware, application software, for business, media, e-commerce, education, entertainment and all other programs interdependent of this technology) and ICT facilities operations/management. Information Technology Enabled Services refer to business lines that can be transformed through information technology. These include activities such as business process outsourcing and shared services, engineering and design, animation and content creation, knowledge management, remote education, market research, travel services, finance and accounting services, human resources services and other administrative services (includes call centers; purchasing, data encoding, transcribing and processing; directories) and all future programs interdependent of this technology. Information Communications Technology are support activities such as research and development of high-value-added ICT products and services, education and manpower development in ICT, incubation of IT services providers, provision for Internet services and community access. These support activities also include content development for multi-media or Internet purposes, knowledge-based and computer enabled support services like engineering and architectural design services and consultancies, business process outsourcing like e-commerce, and all other future programs and activities interdependent of this technology. (ii) Investment Company and Investment House Investment companies are entities primarily engaged in investing, reinventing or trading in securities. An investment house is an enterprise engaged in guaranteed underwriting of securities of another person or enterprise, including securities of government and its instrumentalities. (jj) Joint Venture is a legal organization that takes the form of a short term partnership in which the person jointly undertakes a transaction for mutual profit. Generally each person contributes assets and share risks. Like a partnership joint ventures can involved any type of business transaction and the "persons" involved can be individuals, group of individuals, companies, or corporations. (kk) Lodging house includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transients for compensation. (ll) Manufacturer includes every person who, for the purpose of sale or distribution to others and not for his own use or consumption, by physical or chemical process: (1) alters the exterior texture of form, or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for a special use or uses to which it could not have been put in its original condition; (2) alters the quality of any such raw material or manufactured or partially manufactured product so as to reduce it to marketable shape or prepare it for any use of industry; or (3) combines any raw material or manufactured or partially manufactured product with other materials or products of the same or different kind in such manner that the finished product of such process or manufacture can be put to a special use or uses to which such material, or manufactured or partially manufactured product in its original condition could not have been put. (mm) 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, lawnmowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads vehicles which run only on rails or tracks, and tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes. (nn) Night or day club includes any place frequented at nighttime or daytime, as the case may be, where patrons are served food or drinks and are allowed to dance with their partners or with professional hostesses furnished by the management. (oo) Occupation means one's regular business or employment or an activity which principally takes up one's time, thought and energies. It includes any calling, business, trade, profession or vocation. (pp) Overseas Construction Project shall mean a construction project undertaken by a construction contractor outside the territorial boundaries of the Philippines, paid for in acceptable freely convertible foreign-currency, as well as construction contracts dealing in foreign-currency denominated fabrication works with attendant installation works outside of the Philippines. (qq) Partnership is a business entity in which two or more individuals carry on a continuing business for profit as co-owners legally. (rr) Peddler is a person who, either for himself or for commission, travels from place to place within the city and sells his goods or offers to sell or deliver the same. (ss) Privately-owned public market means those market establishments including shopping centers funded and operated by private persons, natural or juridical, under government permit. (tt) Profession means a calling which requires the passing of an appropriate government board or bar examinations, such as practice of law, medicine, public accountant, engineering, etc. (uu) 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. (vv) Real estate brokers includes any person, other than a real estate salesman as hereinafter defined, who for another, and for a compensation or in the expectation or promise or receiving compensation, (1) sells, or offers for sale, buys or offers to buy, lists or solicits for prospective purchasers, or negotiates the purchase, sale or exchange of real estate or interests therein; (2) or negotiates loans on real estate; (3) or leases or offers to lease or negotiates the sale, purchase or exchange of a lease, or rents or places for rent or collects rent from real estate or improvements thereon; (4) or shall be employed by or on behalf of the owner or owners of lots or other parcels of real estate at a stated salary or commission, or otherwise to sell such real estate or any part thereof in lots or parcels. Real estate salesman means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the functions of a real estate broker. One act of a character embraced within the above definition shall constitute the person performing or attempting to perform the same real estate broker. The foregoing definitions do not include a person who shall directly perform the same real estate broker. The foregoing definitions do not include a person who shall directly perform any acts aforesaid reference to his own property, where such acts are performed in the regular course of or as an incident to the management of such property; nor shall they apply to persons acting pursuant to a duly executed power-of-attorney from the owner authorizing final consumption by performance of a contract conveying a real estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or assignee in bankruptcy or insolvency or in any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trust. HaTISE (ww) Real estate dealer includes any person engaged in the business of buying, selling or exchanging real properties on his own account as a principal and holding himself out as a full or part time dealer in real estate. (xx) Real Estate Developer refers to any person engaged in the business of developing real properties into subdivisions, or building houses on subdivided lots, or constructing, improving and rehabilitating residential or commercial units, townhouses and other similar units for his own account and offering them for sales or lease. (yy) Real Estate Lessor is any person engaged in the business of leasing or renting out real properties on his own account as a principal and holding himself out as a lessor of real properties being rented out or offered for rent. (zz) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any person other than by original and 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. (aaa) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (bbb) Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. (ccc) Shopping center means a building, establishment or a place or parts thereof, leased to at least ten (10) different persons to be used principally by them separately for selling any article, of commerce of whatever kind or nature. (ddd) Social/Sports club is a club the social features of which are the individual purposes of each organization and which conducts various kinds of entertainment, sporting contests and have elaborate entertainment, amusement or sports facilities. (eee) Software Development is the efficient application of software specification, design, and implementation technologies to produce a desired computer process. (fff) Specialty contractor/Subcontractor is a person whose operations pertain to the performance of construction work requiring special skill and whose principal contracting business involves the use of specialized building trades or crafts. (ggg) Theater or cinemahouse includes any edifice, building or enclosure where motion pictures are exhibited and/or where operatic or dramatic performances, presentations or plays, or other shows are held. (hhh) Tiangge or "Privilege Store" refers to a store or outlet which does not have a fixed location and normally are set up in places like shopping malls, hospitals, office buildings, hotels, villages or subdivisions, churches, parks, sidewalks, streets and other public places, for the purposes of selling a variety of goods/services for a short duration of time or on special events. (iii) Telecommunications The breakthrough in science and technology in the industry of long distance communications whereby electromagnetic impulses and signals are transmitted and received through air and sound waves, fiber optics, radio frequencies, i.e., radio, radar, sonar, televisions, telegraphy, telephony, etc. (jjj) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water. (kkk) 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 3A.02. Imposition of Tax . There is hereby levied an annual tax on the following businesses at rates prescribed therefore: On Manufacturers, producers, assemblers, re-packers, processors of any article of commerce of whatever kind of nature, and brewers, distillers, rectifiers and compounder of liquors, distilled spirits and wines or manufacturers of any article of commerce of whatever kind of nature, in accordance with the schedule shown here under. With domestic gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax per Annum less than P50,000.00 Exempt P50,000.00 or more but less than 75,000.00 1,850.00 75,000.00 or more but less than 100,000.00 2,310.00 100,000.00 or more but less than 150,000.00 3,080.00 150,000.00 or more but less than 200,000.00 3,850.00 200,000.00 or more but less than 300,000.00 5,390.00 300,000.00 or more but less than 500,000.00 7,700.00 500,000.00 or more but less than 750,000.00 11,200.00 750,000.00 or more but less than 1,000,000.00 14,000.00 1,000,000.00 or more but less than 2,000,000.00 19,250.00 2,000,000.00 or more but less than 3,000,000.00 23,100.00 3,000,000.00 or more but less than 4,000,000.00 27,720.00 4,000,000.00 or more but less than 5,000,000.00 32,340.00 5,000,000.00 or more but less than 6,500,000.00 34,125.00 6,500,000.00 or more P34,125.00 plus 52.5% of 1% over P6.5 million. (b) On Wholesalers, distributors, importers, or dealers of any article of commerce of whatever kind or nature in accordance with the schedule shown here under. With domestic gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax per Annum less than P50,000.00 Exempt P50,000.00 or more but less than 75,000.00 1,190.00 75,000.00 or more but less than 100,000.00 1,540.00 100,000.00 or more but less than 150,000.00 2,240.00 150,000.00 or more but less than 200,000.00 2,900.00 200,000.00 or more but less than 300,000.00 3,960.00 300,000.00 or more but less than 500,000.00 5,280.00 500,000.00 or more but less than 750,000.00 7,920.00 750,000.00 or more but less than 1,000,000.00 10,560.00 1,000,000.00 or more but less than 2,000,000.00 12,000.00 2,000,000.00 or more P 12,000.00 plus sixty percent (60%) of one percent (1%) over P 2.0 million. (c) On Exporter, shall be taxed either under subsection (a), (b) or (e), depending on how the business is conducted or operated as provided in this Code. The term exporter 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. For this purpose, the amount of export sales shall be excluded and declared separately from the total sales and shall be subject to the rate of one-half (1/2) of the rates prescribed under sub-sections (a), (b) and (e) respectively. Provided, however, export sales on software development, computer programs, computer designs and all other computer works and related by-products, in accordance to the customer specifications and design that are conceptualized, realized/materialized, developed and utilized, shall be subject to the business tax at the full rate prescribed under subsection (g), as provided in this Code. THaCAI (d) On Manufacturers, millers, producers, wholesalers, distributors, dealers, or retailers of essential commodities enumerated hereunder at a rate of one-half (1/2) of the rates prescribed under subsections (a), (b) and (e), respectively, of this section: (1) Rice and corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other 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 (e) On retailers, shall be taxed at the rate of seventy five percent (75%) of one percent (1%) on gross sales or receipts for the preceding calendar year. Provided, however, that the barangay shall have the exclusive power to impose tax on retailer for fixed business establishments with gross sales or receipts of the preceding calendar year of fifty thousand pesos (Php50,000.00) or less at the rate not exceeding one percent (1%) on such gross sales or receipts. (f) On owner or operators of sari-sari store shall be taxed at the rate of fifty percent (50%) of one percent (1%) on the gross sales or receipts for the preceding calendar year. (g) On Contractors and other independent contractors defined in SEC. 3A-01 (t) of chapter III of this Code; and on owners or operators of business establishments rendering or offering services such as; advertising agencies; rental of space of signs, signboards, billboard or advertisements; animal hospitals; assaying laboratories; belt and buckle shops; blacksmith shops; bookbinders; booking offices for film exchange; booking offices for transportation on commission basis; breeding of game cocks and other sporting animals belonging to others; business management services; collecting agencies; escort services; feasibility studies, consultancy services; garages; garbage disposal contractors; gold and silversmith shops; inspection services for incoming and outgoing cargoes; interior decorating services; janitorial services; job placements or recruitment agencies; landscaping contractors; lathe machine shops; management consultants not subject to professionals tax; medical and dental laboratories; mercantile agencies; messengerial services; operators of shoe shine stands; painting shops; perma press establishments; rent-a-plant services; polo players; school for and/or horse-back riding academy; real estate appraisers; real estate brokerages; photostatic; white/blue printing, photocopying, typing and mimeographing services; car rental, rental of heavy equipment, rental of bicycles and/or tricycles; furniture, shoes, watches, household appliances, boats, typewriters, etc; roasting of pigs, fowls, etc; shipping agencies; shipyard for repairing ships for others; shops for hearing animals; silkscreen or T-shirt printing shops; stables; travel agencies; vaciador shops; veterinary clinics; video rentals and/or coverage services; dancing school/speed reading/EDP; nursery, vocational and other schools not regulated by the Department of Education (DepEd), day care centers; etc. With gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax per Annum less than P50,000.00 Exempt P50,000.00 or more but less than 75,000.00 1,144.00 75,000.00 or more but less than 100,000.00 1,716.00 100,000.00 or more but less than 150,000.00 2,574.00 150,000.00 or more but less than 200,000.00 3,432.00 200,000.00 or more but less than 250,000.00 4,719.00 250,000.00 or more but less than 300,000.00 6,006.00 300,000.00 or more but less than 400,000.00 8,008.00 400,000.00 or more but less than 500,000.00 10,725.00 500,000.00 or more but less than 750,000.00 12,025.00 750,000.00 or more but less than 1,000,000.00 13,325.00 1,000,000.00 or more but less than 2,000,000.00 15,000.00 2,000,000.00 P15,000.00 plus seventy five percent (75%) of one percent (1%) over 2 million. For purposes of this Section, all general engineering, general building, and specialty contractors with principal offices located outside Makati but with multi-year projects located in the City of Makati, shall secure the required city business permit and shall be subject to pay the city taxes, fees and charges based the total contract price payable in annual or quarterly installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross sales/receipts for the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code, and shall retire the city business permits secured upon full completion of the projects undertaken in the City of Makati. (h) On owners or operators of banks and other financial institutions which include offshore banking, non-bank, financial intermediaries, lending investors, finance and investment companies, investment house, pawnshops, money shops, insurance companies, stock markets, stock brokers, dealers in securities including pre-need companies, foreign exchange shall be taxed at the rate of twenty percent (20%) of one percent (1%) of the gross receipts of the preceding calendar year derived from interest, commissions, and discounts from lending activities, income from financial leasing, investments, dividends, insurance premium and profit from exchange or sale of property, provided, however, on gross sales/receipts derived from rental of property during the preceding calendar year shall be subject to the business tax at the rate prescribed under subsection (I) 1, as provided in this code. (i) On owners or operators of hotels duly licensed and accredited by the City of Makati, the rate of the tax on the gross receipts during the preceding calendar year derived from room occupancy shall be sixty percent (60%) of one percent (1%). (j) On owners or operators of cafes, cafeterias, ice cream and other refreshment parlour, restaurants, soda fountains, carinderias or food caterers in accordance with the schedule shown here under. With gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax per Annum less than P50,000.00 Exempt P50,000.00 or more P795.00 plus 80% of 1% over P50,000.00 Provided, however. That the gross receipts during the preceding year derived from the sales of cigarettes and other tobacco products, and liquor, wine, beer, distilled spirits and other alcoholic products or intoxicating drinks shall be taxed at the rate of (3%). (k) On owners or operators of the following amusement and other recreational places in accordance with the following schedule: Day and night clubs, day clubs or night clubs, cocktail or music lounges or bars, cabarets or dance hall, disco houses, beer garden or joints, gun clubs, off-track betting stations or off-frontons; race tracks, cockpits and other similar places at the rate of three percent (3%) of the gross sales/receipts including the sales food and non-alcoholic drinks during the preceding year. IDEScC Swimming pools, pelota/squash courts, tennis courts, badminton courts, exclusive clubs such as country and sports clubs, resorts and other similar places, skating rink; billiard or pool hall, bowling alleys, circus, carnivals or the like; merry-go-rounds, roller coasters, ferries wheel, swing shooting galleries and similar contrivances; boxing stadia, boxing contest, race tracks, theaters and cinema houses; judo-karate clubs and other similar places; at the rate of seventy five (75%) percent of one (1%) percent of the gross sales/receipts during the preceding calendar year; The gross receipts of amusements and recreational places mentioned above derived from the sale of cigarettes and other tobacco products, and liquor, wine, beer, distilled spirits and other alcoholic products shall be taxed at the rate of three percent (3%) on the gross sales/receipts during the preceding calendar year; and The Gross Receipts of owners or operators of amusement and recreational places derived from admission fees shall be excluded and declared separately from the total sales and shall be subject to the rate under Article F of this Chapter. Failure to make this separate declaration of amusement sales shall be subject to the business tax at the rate prescribed under subsection (k), as provided in this code. (l) Real Estate Lessors and Real Estate Dealers shall pay the annual tax in accordance with the following schedule: 1. On lessors or sub-lessors of real estate including accessoria, appartelle, pension inns, lodging houses, apartments, condominiums, houses for lease, rooms and spaces for rent, and similar places shall pay the tax in accordance with the schedule shown here under. With gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax per Annum less than P1,000.00 Exempt P1,000.00 or more but less than 4,000.00 P30.00 4,000.00 or more but less than 10,000.00 120.00 10,000.00 or more but less than 20,000.00 300.00 20,000.00 or more but less than 30,000.00 600.00 30,000.00 or more but less than 50,000.00 900.00 50,000.00 or more P900.00 plus 75% of 1% over P50,000.00 2. On Real Estate Dealer shall pay the tax in accordance with the schedule shown hereunder. With gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax per Annum less than P20,000.00 P240.00 P20,000.00 or more but less than 50,000.00 600.00 50,000.00 or more but less than 100,000.00 1,200.00 100,000.00 or more but less than 200,000.00 2,400.00 200,000.00 or more but less than 500,000.00 6,000.00 500,000.00 or more but less than 700,000.00 8,400.00 700,000.00 or more but less than 1,000,000.00 12,000.00 1,000,000.00 or more but less than 2,000,000.00 18,000.00 2,000,000.00 or more but less than 5,000,000.00 30,000.00 5,000,000.00 or more but less than 7,000,000.00 60,000.00 7,000,000.00 or more but less than 10,000,000.00 90,000.00 10,000,000.00 or more P90,000.00 plus sixty percent (60%) of one pecent (1%) over P10.0 million (m) On owners or operators of real estate developer shall be tax at the rate prescribed under sub-section (g) of the gross sales/receipts during the preceding calendar year. (n) On owners or operators of privately-owned public markets, shopping centers, exhibit and event organizer, and business centers shall pay the tax rate of three percent (3%) on the gross sales or receipts of the preceding calendar year. (o) On owner or operators of Information Technologies which include Software development, computer programming, internet, call centers, E-Commerce, design animation and other IT-related service activities shall be tax at the rate prescribed under subsection (g) of the gross sales and/or receipts during the preceding calendar year. (p) On Holding Company shall be taxed at the rate prescribed either under subsection (g) or (h), of the gross sales and/or receipts during the preceding calendar year. (q) On owners or operators of any business not specified above, shall pay the tax at the rate of three percent (3%) on the gross sales and/or receipts of the preceding calendar year. SECTION 3A.03. Computation of tax for newly-started business . In the case of a newly-started business under Sec. 3A.02 (a), (b), (bQ, <d), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n), (o), (p) and (q) above, the initial tax for the year shall be Ten percent (10%) of One percent (1%) of the capital investment or paid up capital. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross sales or receipts for the preceding calendar year, for any fraction thereof, as provided in the same pertinent schedules. SECTION 3A.04. Computation and Payment of Tax on Business . (a) The tax imposed herein shall be payable for every separate or distinct establishment or place where 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. (b) In cases where a person conducts or operates two (2) or more of the related businesses mentioned in Sec. 3A.02 which are subjected to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in the aforesaid section which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported, and the tax thereon shall be computed on the basis of the appropriate schedule. SECTION 3A.05. Situs of the tax . (a) Definition of Terms (1) Principal Office the head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The municipality or city specifically mentioned in the articles of incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to other municipality or city, 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 City Mayor within fifteen (15) days after such transfer or relocation is effected. (2) Branch or Sales Office a fixed place in a locality which conducts operations of the business as an extension of the principal office. 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. aATEDS (3) Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting in behalf of the business. A warehouse that does not accept orders and/or issue sales invoice as aforementioned shall not be considered a branch or sales office. (4) Plantation a tract of agricultural land planted with trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purposes of this Article, inland fishing ground shall be considered as plantation. (5) Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiment involving agricultural, agribusiness marine or aquatic, livestock, poultry dairy and other similar products for the purpose of improving the quality and quantity of goods or products. On site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under the Article A, Chapter III of this Code and allocated in paragraph (d) of Sec. 3A.02. Sales Allocation (1) All sales made by a branch or sales office or warehouse located in the city shall be taxable herein. (2) In case the principal office and the factory are located in this city, all sales recorded in the principal office and those on the other localities where there is no branch or sales office or warehouses shall be recorded in the principal office and taxable by the city. (3) (i) If the principal office is located in the city and the factory, project office plant or plantation is located in another locality, thirty percent (30%) of the sales recorded in the principal office shall be taxable by the City of Makati. (ii) If the factory, project office, plant or plantation is located in this city and the principal office is located in another locality, seventy percent (70%) of the sales recorded in this city shall be taxable herein. This sales allocation in (i) and (ii) above shall not apply to experimental farms. (iii) If the plantation is located in the city and the factory is located in another locality, forty percent (40%) of the seventy percent (70%) sales determined in paragraph 3 (ii) of this section shall be taxable herein. On the other hand, if the factory is located in the city, and the plantation is located in another locality, sixty percent (60%) of the seventy percent (70%) sales determined in paragraph 3 (ii) above shall be taxable herein. (iv) If the factory, project office, plant or plantation is located in the city and the other factories, project offices, plants or plantations are located in other localities this city shall tax the sales in proportion to the volume of production in the factory, project office, plant or plantation located herein during the tax period. In the case of project offices or services and other independent contractors the term production shall refer to the cost of projects actually undertaken during the tax period. (4) All sales made by the factory, project office, or plant located in this city shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this city. In case there is no branch or sales office or warehouse in this city, but the principal office is located herein, the sales made in the said factory shall be taxable by the city along with the sales recorded in the principal office. (5) In the case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the foregoing rules on the situs of taxation shall apply. However, the factory or plant and warehouse of the contractor utilized for the production and storage of the manufacturers products shall be considered as the factory or plant and warehouse of the manufacturers. (6) (i) All route sales made in this city where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded and shall be taxable herein. (ii) This city shall tax the sales of the products recorded and withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality where there is no branch, sales office, warehouse. SECTION 3A.06. Accrual of Payment . Unless specifically provided in this Article, the taxes imposed herein shall accrue in the first day of January each year. SECTION 3A.07. Time of Payment . The tax period of all local taxes shall be the calendar year. Provided, however, such taxes shall be paid in annual, semi-annual and quarterly installments, and shall be paid to the City Treasurer in accordance with the following schedule: 1st quarter payment on or before the twentieth (20th) day of January 2nd quarter payment on or before the twentieth (20th) day of April 3rd quarter payment on or before the twentieth (20th) day of July, and 4th quarter payment on or before the twentieth (20th) day of October SECTION 3A.08. Surcharge for Late Payment . Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3A.09. Interest on Unpaid Tax . In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. 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 abovementioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 3A.10. Administrative Provisions . (a) Requirement Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Article in the City of Makati, Metro Manila, shall first obtain a Mayor's permit and pay the fee therefor and the business tax imposed under this Article. (b) Issuance and posting of official receipt The City Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer from any requirement imposed by the different departments of this city. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives. IcaHCS (c) Issuance of invoices or receipts . All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty Five Pesos (P25.00) or more at any one time, prepare and issue sale 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 requirements 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 tax levied in this article, any person engaged in business subject to the business tax based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year in such manner and form as may be prescribed by the City Treasurer. Should the taxpayer fail to submit a sworn statement of gross sale or receipts, due among others for his failure to have a book of accounts, records and/or subsidiaries for his business. the City Treasurer or his/her 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) Issuance of certification The City Treasurer may, upon presentation of satisfactory proof that the original official receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Fifty Pesos (P50.00). (f) Transfer of business to other location Any business for which a city business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this city without the payment of additional tax during the period for which the payment of the tax was made. (g) Retirement of Business Any person natural or juridical who discontinues, transfer to other locality/ies or close/retire his/her business operation(s) is subject to the taxes, fees and charges on business. Within the period of thirty (30) days of the discontinuance, transfer or closure/retirement of business, shall surrender to the City Treasurer the original business permit license of the current year, official receipt issued for the payment of the business tax, and submit a sworn statement of the gross sales or receipts for the current year or quarter and the corresponding taxes must be collected. Any tax due must first be paid before any business or undertaking is finally terminated. The following documents should support the application for business retirement: 1. Audited Financial Statement for three (3) calendar years for verification of the gross sales or receipts of the business. In case there is a branch, sales office, factory, warehouse and/or project office outside Makati, breakdown of gross sales or receipts, assessment and proof of payments or Certified True Copies of Official Receipts evidencing payments from other LGU's are also to be submitted to this office. 2. Original Mayor's Permit/License for the current year. 3. Board Resolution/Secretary's Certificate 4. Affidavit of Non-Operation in case of no sales/operation 5. In case of inconsistencies with the above submitted documents, the opening of the Books of Accounts will be required for examination before the business is completely retired. For 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 contemplated in this Article. 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 this city for record purposes in the course of the renewal of the permit or license to operate the business. The City Treasurer shall see to it that the payment of the taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly observed: (1) The City Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really no longer operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the City Treasurer shall recommend to the Mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all the taxes, fees and charges imposed thereon under existing local tax ordinances; and (2) In the case of 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 transfer of the business to him if there is an existing ordinance prescribing such transfer tax. (3) The permit issued to a business retiring or terminating its operations shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books. (h) Death of License 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. (i) General Building Contractor to submit list of Sub-Contractor All general building contractors are required to submit to the City Treasurer/Business Permits Office the list of their sub-contractors for projects located in the City of Makati. The list must be comprehensive, signed under oath inclusive of the amount of contract price, duly notarized and must be accompanied by the respective sub-contract agreement. TDSICH SECTION 3A.11. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousands Pesos (P1,000.00) nor more than Five Thousands Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than five (5) months, or both, at the discretion of the Court. ARTICLE B Tax on Business of Printing and Publication SECTION 3B.01. Imposition of Tax . There is hereby levied a tax at the rate of sixty percent (60%) of one percent (1%) of the gross annual receipts for the preceding calendar year on the business of the persons engaged in the printing and/or publication of newspapers and magazines placing of advertisement, orbituaries, legal notices, books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other printed materials of similar character/nature. In the case of a newly-started business, the tax shall be ten percent (10%) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate the tax shall be based on the gross receipts of the preceding calendar year, or any fraction thereof. SECTION 3B.02. Exemption . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports (DECS) as school texts or references shall be exempt from the tax herein imposed. SECTION 3B.03. Time of Payment . The tax shall be paid to the City Treasurer within the first twenty (20) days of January or of each subsequent quarter, as the case may be. SECTION 3B.04. Surcharge for Late Payment . Failure to pay the levied tax on time shall be subject 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 3B.05. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3B.06. Penalty . Any violation of the provision of this Article shall be punishable by a fine not less than One Thousands Pesos (P1,000.00) nor more than Five Thousands 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. ARTICLE C Franchise Tax SECTION 3C.01. Definition of Franchise . It is a right or privilege, affected with the public interest which 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. SECTION 3C.02. Imposition of Tax . Notwithstanding any exemption granted by any law or special law, the City of Makati may impose a tax on businesses enjoying a franchise at the rate of fifty percent (50%) of one percent (1%) based on the gross annual receipts which shall include both cash sales and sales on accounts realized during the preceding calendar year within the territorial jurisdiction of the City. All businesses enjoying a franchise whether granted by the Congress of the Philippines, national franchising offices, or the Sangguniang Panlunsod, when operating within the territorial jurisdiction of the City of Makati shall be subject to the Mayor's Permit and other City Regulatory Fees. In the case of a newly-started business, the tax shall be ten percent (10%) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: (a) If the principal office of the business is located in the city, the paid-up capital stated in the articles of incorporation in case of corporations, or in any similar document in case of other types of business organizations, shall be considered as the capital investment. (b) Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another province or city, the paid-up capital referred in (a) shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the province or city where it is located. (c) Where the newly started business located in the city is a branch or sales office commencing business operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 3C.03. Exclusion . The term business enjoying franchise shall not include holders of certificates of public convenience for the operation of public utility vehicles for reason that such certificates are not considered as franchise. SECTION 3C.04. Time of Payment . The tax shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be. SECTION 3C.05. Surcharge for Late Payment . Failure to pay the levied tax on time shall be subject 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 3C.06. Interest of Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3C.07. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousands Pesos (P1,000.00) nor more than Five Thousands 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. ARTICLE D Tax on Transfer of Real Property Ownership SECTION 3D.01. Imposition of Tax . There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of sixty percent (60%) of the one percent (1%) of the total consideration involved in the transfer of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. aETDIc SECTION 3D.02. Time of Payment . The tax herein imposed shall be paid by the seller, donor, transferor, executor, or administrator to the City Treasurer within sixty (60) days from the date of the execution of the deed or from the date of sale. SECTION 3D.03. Surcharge for Late Payment . Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of the tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3D.04. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3D.05. Administrative Provisions . (a) The Register of Deeds of the City shall before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one in place thereof. (b) Notaries public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. SECTION 3D.06. Penalty . Any violation of the provision of this Article shall be punishable 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. ARTICLE E Professional Tax SECTION 3E.01. Imposition of Tax . There is hereby levied annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of Three Hundred Pesos (P300.00). SECTION 3E.02. Coverage . The following professionals who passed the bar examinations, or any board, or other examinations conducted by the Professional Regulation Commission (PRC) and other government agencies shall be subject to the professional tax: Actuaries; architects; land and naval; aviators; certified public accountants; chemists; criminologist; custom brokers; dentists; dietitians; engineers; aeronautical, agricultural, chemical, chief motor, civil, electrical, electronics, geodetic, marine, mechanical, (mechanical plant engineers, junior mechanical engineers and certified plant mechanics unless they are professional engineers and have paid the tax as mechanical engineers; mining, sanitary, etc; food technologies; foresters; insurance agents, sub-agents, brokers, or adjusters; geologists; land surveyors; lawyers; marine officers; third mates, second mates, chief mates, ship masters; marine surveyors; master mariners; medical practitioners; medical technologists; midwives; morticians, nurses, nutritionists; opticians; optometrists; pharmacist; physical and occupational therapists; real estate brokers; registered electricians; stockbrokers; sugar technologists; and veterinarians. SECTION 3E.03. Exemption . Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 3E.04. Payment of the Tax . the professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 3E.05. Time of Payment . The professional tax shall be payable annually on or before the thirty-first (31st) day of January. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. SECTION 3E.06. Surcharge for Late Payment . Failure to pay the levied tax on time shall be subject 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 3E.07. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3E.08. Place of Payment . Every person legally authorized to practice his profession shall pay the professional tax to the City of Makati, where he practices profession or where he maintains his principal office, in case he practices his profession in several places. SECTION 3E.09. Administrative Provisions . (a) Every person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession. (b) Any individual, association, organization, partnership or corporation employing a person subject to professional tax shall: (1) require payment by that person of the tax on his profession before employment and annually thereafter, and (2) submit a list of professionals under his/her employ to the Office of the Mayor including the following information on or before the last day of March of every year: (i) Name of professional (ii) Profession (iii) Amount of tax paid (iv) Date and number of official receipt (v) Year covered and place of payment Failure to submit the certified list herein required shall subject the person thereof to a penalty of Fifty Pesos (P50.00) per month of delay or fraction thereof. (c) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of accounts, plans and design, surveys and maps, as the case may be, the number of the official receipt issued to him. (d) For the purpose of collecting the tax, the City Treasurer or his duly authorized representative shall require from such professionals their current annual registration cards issued by competent authority before accepting payment of their professional tax for the current year. The PRC shall likewise require the professionals presentation of proof of payment before registration of professional or renewal of their licenses. SECTION 3E.10. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousands Pesos (P1,000.00) nor more than Five Thousands 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. ARTICLE F Amusement Tax SECTION 3F.01. Imposition of Tax . There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert hails, circuses, boxing stadia, and other amusement places at the rate of thirty percent (30%) of the gross receipt from admission fees. SECTION 3F.02. Manner of Computing the Tax . In the case of theaters of cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 3F.03. Exemptions . The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock, or similar concerts shall be exempt from the payment of the tax imposed herein but subject to permits and regulatory fees imposed in this Code. SECTION 3F.04. Accrual of Proceeds of the Tax . The proceeds from the amusement tax shall accrue entirely to the General Fund of the city. HEIcDT SECTION 3F.05. Time and Manner of Payment . The tax imposed herein on the gross receipts within first ten working days of the month shall be paid to the City Treasurer on Monday of the week following and every Monday thereafter. A ten days amusement tax return indicating the gross receipts for ten (10) days duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted to the City Treasurer every tenth day payment of the tax. The City Treasurer shall compare the return with the corresponding record of inspectors assigned during the week and verify the correctness of the return before acknowledging the tax payment. SECTION 3F.06. Surcharge for Late Payment . Failure to pay the levied tax on time shall be subjected 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 3F.07. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3F.08. Administrative Provisions . (a) All admission tickets of amusement places subject to the tax imposed in this Article shall be registered with the Office of the City Mayor without charge who shall mark said tickets properly by the word REGISTERED and keep a record thereof. The Office of the City Mayor shall likewise issue a certification to the owner, proprietor, or lessee to the effect that such quantity, denomination and serial numbers of admission tickets were duly registered with his Office. A color scheme and numbering system shall be prescribed by the Office of the City Mayor for control purposes. (b) The City Mayor shall require owners, proprietors, operators or lessees of amusement places to provide their establishment two boxes, one box marked with letter "O" for operator and the other marked with letter "G" for government in the place where tickets are presented by customers. Duly registered admission tickets shall be cut in halves upon presentation of the same by customers. One-half of the ticket shall be deposited in the box marked with letter "O", and the other half shall be deposited in the box marked with letter "G". (c) The boxes for used admission tickets shall be provided with two lock devices. One lock device shall be provided with padlock by the management while the other lock device shall be provided by the City Government. Both boxes shall be opened daily in the presence of representatives from the management and the city government who shall certify the number of admission tickets by denomination in the daily count sheet. The daily count sheets of admission tickets shall be attached to the Weekly Amusement Tax Return to be submitted to the Office of the City Mayor. The City Treasurer shall be furnished a copy of such return. SECTION 3F.09. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousands Pesos (P1,000.00) nor more than Five Thousands 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. ARTICLE G Annual Fixed Tax for Every Delivery Truck or Van SECTION 3G.01. Imposition of Tax . There is hereby levied an annual fixed tax for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products to sales outlets, or consumers, whether directly or indirectly within the city in the amount of One Thousand Pesos (P1,000.00). SECTION 3G.02. Time of Payment . The tax shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be. SECTION 3G.03. Surcharge for Late Payment . Failure to pay the levied tax on time shall be subject 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 3G.04. Interest on Unpaid Tax . In addition to the surcharge for late payment there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3G.05. Administrative Provisions . (a) The City Treasurer shall keep a register of trucks, van or vehicle s subject to the tax showing the name of the owner or proprietor, name of manager or president in the case of partnership or corporation, address and location of principal office, plate number, certificate of registration number, engine number, sticker number assigned for the year and other information. (b) The owner or proprietor of the truck, van or vehicle shall be required to file an application for business tax and permit in a prescribed form in three (3) copies showing the needed information with the Office of the City Mayor for processing and approval. (c) The City Treasurer shall collect the taxes and fees, register the vehicle involved and issue the corresponding sticker and the receipt acknowledging payment, date of payment and the amount paid. SECTION 3G.06. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One thousands Pesos (P1,000.00) nor more than Five Thousands 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. ARTICLE H Tax on Peddlers SECTION 3H.01. Imposition of Tax . There is hereby levied an annual tax on peddlers engaged in the sale of any merchandise or article of commerce within the city at the following rates: (a) Peddlers of any article or merchandise carried in trucks or any other motor vehicle, per peddler P150.00 (b) Peddlers of any article or merchandise carried in a motorized bicycle, tricycle or other motorized similar vehicles other than those specified in letter above, per peddler P120.00 (c) Peddlers of any article or merchandise carried in a cart, caretela or other per vehicles drawn by animals, per peddler P100.00 (d) Peddlers of any article or merchandise carried on bicycle, pedicab or other similar vehicle, per peddler P100.00 (e) Peddlers of any article or merchandise carried by person, per peddler P100.00 SECTION 3H.02. Time of Payment . 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 twenty (20) shall pay the full amount of the tax before engaging in such activity. cAHITS SECTION 3H.03. Administrative Provision . The official receipt evidencing payment of the tax shall be carried in the person of the peddler and shall be produced upon demand by the City Mayor or Treasurer or their duly authorized representatives. ARTICLE I Community Tax SECTION 3I.01. Individual Community Tax . Every inhabitant of the City of Makati 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 is engaged in business or occupation; or owns real property with an aggregate assessed value of P1,000.00 or more; or is required by law to file an income tax return shall pay an annual basic community tax of Five Pesos (P5.00) 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 property but in no case shall the additional tax exceed Five Thousands Pesos (P5,000.00). In case of husband and wife, each of them shall be liable to pay the basic tax of Five Pesos (P5.00) but the additional tax imposable on the husband and wife shall be One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income from the total property owned by them and/or the total gross receipts or earnings derived by them. SECTION 3I.02. Corporate Community Tax . Every corporation, no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines, shall pay an annual community tax of Five Hundred Pesos (P500.00) and an annual additional tax of Two Pesos (P2.00) for (a) for every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of the real property tax under existing laws found in the assessment rolls of this City; and (b) every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year. The additional community tax on corporation shall not exceed Ten Thousand Pesos (P10,000.00). The dividends received by a corporation from another corporation shall for the purpose of the additional tax be considered as part of the gross receipts or earnings of said corporation. SECTION 3I.03. Exemptions . The following are exempt from the payment of the community tax: (a) diplomatic and consular representatives; and (b) transient visitors when their stay in this City does not exceed three (3) months. SECTION 3I.04. Time of Payment . (a) The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit and exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. (c) Persons who come to reside in this City or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first (1st) day of July shall not be subject to the community tax for that year. SECTION 3I.05. Place of Payment . (a) The community tax shall be paid in the City where the residence of the individual is located or where the principal office of the juridical entity is located. (b) It shall be unlawful for the City Treasurer of this City to collect the community tax outside the territorial jurisdiction of the city. (c) In case a corporation has a branch, sales office or warehouse in this City and sales are made therein, the corresponding community tax shall be paid to the city. (d) Any person, natural or juridical, who pays the community tax to the city or municipality other than this City where his residence or principal office in the case of juridical persons is located shall remain liable to pay such tax to this City. SECTION 3I.06. Collection and Allocation of Proceeds of the Community Tax . The City Treasurer shall deputize the Barangay Treasurers to collect the community tax in their respective jurisdictions. Such deputation shall be limited to the community tax payable by individual taxpayers and shall be extended only to barangay treasurers who are properly bonded in accordance with applicable laws. Ninety-five percent (95%) of the proceeds of the community tax acfeally and directly collected by the City Treasurer shall accrue entirely to the general fund of the city, and the remaining five percent (5%) thereof to the general fund of the National Government to cover the cost of printing and the distribution of the forms of the community tax certificates and related expenses. The City Treasurer shall remit to the National Treasurer the said share of the national government within ten (10) days after the end of each quarter. The proceeds of the community tax collected through the Barangay Treasurers shall be apportioned as follows after deducting the five percent (5%) share of the National Government: (a) Fifty percent (50%) shall accrue to the general fund of the city; and (b) Fifty percent (50%) shall accrue to the barangay where the tax is collected. SECTION 3I.07. Penalty for the Late Payment . If the tax is not paid within the prescribed period, 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 3I.08. 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 3I.09. Presentation of Community Tax Certificate on Certain Occasions . (a) When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from 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 whom any salary or wage received to require such individual to exhibit the community tax certificate. AICHaS The presentation of community tax certificate shall not be required in connection with the registration of a voter. (b) When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit community tax certificate. (c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 3I.10. Availment of the Blank Forms of the Community Tax Certificate . The City Treasurer shall secure the necessary blank forms of the Community Tax Certificates from the Bureau of Internal Revenue. ARTICLE J Tax on Information Technology (IT) PEZA Registered Enterprises SECTION 3J.01. Definition of Terms . Information Technology "IT" is a collective term for the various technologies involved in processing and transmitting information, which include computing, multimedia, telecommunications, microelectronics and their interdependencies. SECTION 3J.02. Administrative Provisions . All IT Registered Enterprises operating within the territorial jurisdiction of the City of Makati enjoying tax incentives granted by the Philippine Economic Zone Authority (PEZA) shall be subject to pay Mayor's Permit and other city regulatory measures. SECTION 3J.03. Imposition of Tax . All PEZA Registered Enterprises shall pay the tax at the rate of two percent (2%) based on gross income earned. The PEZA IT Registered Enterprises shall furnish the following financial documents: 1.) Certification from PEZA that the enterprise is a bonafide PEZA IT Registered Enterprises. 2.) Quarterly Income Tax Return showing its gross income earned on such period and the amount representing the 2% share of the City of Makati. SECTION 3J.04. Time and Manner of Payment . IT Enterprises shall pay quarterly tax on the 2% share of the City of Makati within sixty (60) days after the close of each of the first three (3) quarters and a final adjustment income tax return covering the entire taxable year, not later than the fifteenth (15th) day of the fourth (4th) month following the close of its taxable year, whether a calendar or a fiscal year accounting period. SECTION 3J.05. Surcharge for Late Payment . Failure to pay the tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of the tax due. Such surcharge to be paid at the same time in the same manner as the tax due. SECTION 3J.06. Interest on Unpaid Tax . In addition to the surcharge imposed herein, there shall be an imposed interest of two (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid. SECTION 3J.07. Penalty . Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. CHAPTER IV Permit and Regulatory Fees ARTICLE A Mayor's Permit Fees SECTION 4A.01. Mayor's Permit Fee on Business . There shall be collected an annual fee at the rate provided hereunder for the issuance of a Mayor's permit fee to every person that shall conduct a business, trade or activity within the City of Makati. The permit is payable for every separate or distinct establishment or place where the business trade or activity is conducted. All business establishments enjoying Tax Incentive, Tax Exemption or Tax Relief operating within the territorial jurisdiction of the City of Makati shall be subject to pay Mayor's Permit and other regulatory fees under this Chapter. The imposition of Mayors Permit and other regulatory fees are provided for by the City of Makati to regulate any business activity or undertaking conducted or to be conducted within the City. This power to regulate emanates from police power of City of Makati. (a) Manufacturers/Producers in general : (1) FOM (Factory and Office situated in Makati: producing or manufacturing) Permit Fee per Annum (i) Flammable, combustible or explosive substance P11,000.00 (ii) Non-flammable, non-combustible or non-explosive substance 9,000.00 (iii) Assorted non-perishable and dry goods, merchandise or articles 7,000.00 (iv) Consumable, perishable including refrigerated goods 5,000.00 Manufacturers or producers classified by proper government agency as small scale industries such as: bakeries; ready to wear clothes; shoes, slipper and other leather products; delicacies and sweets; ham, longanizas, tocinos and the like; food seasoning; handicrafts; toys; ice cream; porcelain, ceramics and clay products; hollow blocks and other cement products; wood crafts and bamboo crafts; scissors and other bladed products; picture frames; plastic products; etc; manufacturing or producing any or all of the above enumerated products shall pay a permit fee 4,000.00 (2) FMO (Factory is situated in Makati, office situated elsewhere; producing or manufacturing) Permit Fee per Annum (i) Flammable, combustible or explosive substance P9,000.00 (ii) Non-flammable, non-combustible or non-explosive substance 7,000.00 (iii) Assorted non-perishable and dry goods, merchandise or articles 5,000.00 (iv) Consumable, perishable including refrigerated goods 4,000.00 Manufacturers or producers classified by proper government agency as small scale industries such as: bakeries; ready to wear clothes; shoes, slippers and other leather products; delicacies and sweets; ham, longanizas, tocinos and the like; food seasoning; handicrafts; toys; ice cream; porcelain; ceramics and clay products; hollow blocks and other cement products; wood crafts and bamboo crafts; scissors and other bladed products; picture frames; plastic products; etc; manufacturing or producing any or all of the above enumerated products shall pay a permit fee 3,000.00 (3) OMF (Office situated in Makati, factory situated elsewhere; producing or manufacturing) (i) Flammable, combustible or explosive substance P6,000.00 (ii) Non-flammable, non-combustible or non-explosive substance 4,000.00 (iii) Assorted non-perishable and dry goods, merchandise or articles 3,000.00 (iv) Consumable, perishable including refrigerated goods 2,000.00 Manufacturers or producers classified by proper government agency as small scale industries such as: bakeries; ready to wear clothes; shoes, slipper and other leather products; delicacies and sweets; ham, longanizas, tocinos and the like; food seasoning; handicrafts; toys; ice cream; porcelain; ceramics and clay products; hollow blocks and other cement products; wood crafts and bamboo crafts; scissors and other bladed products; picture frames; plastic products; etc; manufacturing or producing any or all of the above enumerated products shall pay a permit fee P3,000.00 Permit fees for multiple products manufactured or produced . Where there are two or more products manufactured or produced in the same place or establishment by the same manufacturer or producer, he shall pay the highest of permit fee prescribed for the products manufactured or produced and twenty (20%) percent of the respective fees as prescribed for other products manufactured or produced. aECTcA (b) Manufacturers and producers of cigars and cigarettes including distillers, rectifiers, repackers of wines and compounders of distilled spirits or wines and brewers of fermented liquors : Permit Fee per Annum (1) OFM (Factory and office situated in Makati) P11,000.00 (2) FMO (Factory situated in Makati, office situated elsewhere) 9,000.00 (3) OMF (Office situated in Makati, factory situated elsewhere) 6,000.00 (c) Exporters : (1) EWM (Office and warehouse situated in Makati; exporting) (i) Flammable, combustible or explosive substance P11,000.00 (ii) Non-flammable, non-combustible or non-explosive substance 9,000.00 (iii) Assorted non-perishable and dry goods, merchandise or articles 7,000.00 (iv) Consumable, perishable including refrigerated goods 5,000.00 (2) WME (Warehouse situated in Makati, office situated elsewhere; exporting) (i) Flammable, combustible or explosive substance P9,000.00 (ii) Non-flammable, non-combustible or non-explosive substance 7,000.00 (iii) Assorted non-perishable and dry goods, merchandise or articles 5,000.00 (iv) Consumable, perishable including refrigerated goods 4,000.00 (3) EMW (Office situated in Makati, Warehouse situated elsewhere; exporting) (i) Flammable, combustible or explosive substance P6,000.00 (ii) Non-flammable, non-combustible or non-explosive substance 4,000.00 (iii) Assorted non-perishable and dry goods, merchandise or articles 3,000.00 (iv) Consumable, perishable including refrigerated goods 2,000.00 Permit fees for multiple products exported . Where there are two (2) or more products manufactured or produced in the same place or establishment by the same manufacturer or producer, he shall pay the highest of permit fee prescribed for the products manufactured or produced and twenty percent (20%) of the respective fees as prescribed for other products exported. (d) Retailers, repackers, independent wholesalers, dealer, importer and distributors : (1) Flammable, combustible or explosive substance P8,500.00 (2) Non-flammable, non-combustible or non-explosive substance 6,000.00 (3) Assorted non-perishable and dry goods, merchandise or articles 5,000.00 (4) Consumable, perishable including refrigerated goods 4,000.00 Permit fees for multiple products sold . Where there are two (2) or more products manufactured or produced in the same place or establishment by the same manufacturer or producer, he shall pay the highest of permit fee prescribed for the products manufactured or produced and twenty percent (20%) of the respective fees as prescribed for other products sold. (5) Candy stands; newspapers and magazines stands; peanuts; fruits and vegetables stand; fish and/or meat vendor; rice and corn dealers, etc P700.00 (6) Sari-sari store 400.00 (e) Restaurants and caterers, cafes, cafeterias, ice cream and refreshment parlors, soda fountain bars, carinderias and independent caterers : (1) Restaurants and caterers offering to the public international menu P6,000.00 (2) Restaurants and caterers offering to the public native meals or menu 5,000.00 (3) Restaurants and caterers offering to the public regular and special meals, including foods already cooked and served at a price 2,000.00 (4) Ice-cream parlors, soda fountains bars and other refreshment parlors 1,000.00 (5) Cafes and cafeterias 800.00 (6) Independent caterers 600.00 (7) Carinderias 300.00 Permit fees for multiple meals or menu served . Where there are two or more meals or menu served in the same place or establishment by the owner/operator, he shall pay the highest of permit fee prescribed for the meals or menu served and twenty percent (20%) of the respective fees as prescribed for other meals or menu served. (e) Service Establishments : (1) General building contractors, as classified by Contractor's Accreditation Board: Class AAA 8,000.00 Class AA 7,000.00 Class A 5,000.00 Class B 4,000.00 Class C 2,500.00 Class D 1,500.00 (2) Building maintenance contractors; demolition; filing and salvage contractor; electric light or gas system, installers, of engineering (general and specialty contractors; garbage disposal contractors, proprietors, proprietors operators of heavy equipment, light bulldozers and tractors who make them available to others for consideration; landscaping, contractors, interior decorating services; janitorial services; sawmills under contract to saw or cut logs belonging to others; towing services; installation of water system P5,000.00 (3) Advertising agencies; booking offices for films exchange; booking offices for transportation on commission basis; business management services; cinematographic film owners, lessors or distributors; commercial or immigration service; custom brokerages; feasibility studies; consultancy services; Insurance agencies; adjusters, brokerages, management consultant not subject to occupation tax, mercantile agencies messengerial services; real estate appraisers; real estate brokerages; shipping agencies and travel agencies P4,000.00 (4) Service station for washing or greasing motor vehicles. P3,000.00 (5) Smelting plants 5,000.00 (6) Steam laundry services 1,000.00 (7) Video coverage services 1,500.00 (8) Stevedoring services (office only) 1,500.00 (9) Business agent 1,500.00 (10) Watch repair center of exclusively manufactured watches 2,500.00 (11) Ordinary watch repair shop 300.00 (12) Plant, maintenance or rent-a-plant services offering For rent 1,500.00 (13) Stable for horse races: (i) For the first stable 750.00 (ii) For every stable thereafter 200.00 (14) Car Rental 3,000.00 (15) Rental of video tapes, furniture, sound system, etc 1,500.00 (16) Parking area: (i) Less than 300 sq.m 750.00 (ii) 300 sq.m or more but less 500 sq.m 1,000.00 (iii) 500 sq.m or more but less 1,000 sq.m 2,000.00 (iv) 1,000 sq.m or more 5,000.00 Every parking space situated in this city shall be subjected to a separate permit fee regardless of whether the said parking spaces are owned by the same person, partnership or corporation as the case may be. (17) Tourist Guide 3,000.00 (18) Warehouse or bodegas: (i) Less than 100 sq.m P2,000.00 (ii) 100 sq.m or more but less 300 sq.m 3,000.00 (iii) 200 sq.m or more but less 500 sq.m 5,000.00 (iv) 500 sq.m or more 6,000.00 (19) Stock markets 12,000.00 (20) Stock brokers with trading seats in a stock exchange situated in Makati 3,000.00 (21) Stock brokers with trading seats in a stock exchange situated elsewhere 1,500.00 (22) Stock brokers without trading seats in any stock exchange 750.00 (23) Gold and silversmiths 1,500.00 (24) Lathe machines 1,500.00 (25) Funeral Services: (i) Funeral establishments owning and maintaining memorial parks 7,000.00 (ii) Independent funeral services 3,000.00 (26) Medical and dental laboratories; Assaying laboratories 500.00 (27) School for polo players and/or horseback riding academy 5,000.00 (28a) Slendering and body building saloons 5,000.00 (28b) Slendering and body building saloons with massage and therapeutic clinic 7,000.00 (29) Recruitment or job placement services 5,000.00 (30) Animal hospitals P4,000.00 (31) Auto Motor Repair 5,000.00 (31a) Painting shops; sculptor shops; ordinary laundry shops; perma press; dyeing establishments; planting establishments 1,500.00 (32) Photographic studios with sophisticated photographic equipments 1,500.00 (33) Ordinary photographic studios 750.00 (34) Silk screen of T-shirts 200.00 (35) Shoe shine stand 200.00 (36) Vaciador shoeshops 200.00 (37) Other independent contractors (juridical or natural) not included among those subject to professional tax 3,000.00 (38) Inspection services for incoming and outgoing cargoes 5,000.00 (39) Indentors 3,000.00 (40) Lighterage services 3,000.00 (41) Lithographers 3,000.00 (42) Mine drillers 3,000.00 (43) Recopying or duplicating services like plastic laminations, xerox, typing and mimeographic services 700.00 (i) Photostatic and blue printing machine 1,500.00 (44) Roasting of pigs and fowls 500.00 (45) Shipyard for-repairing of ship (office only) P3,000.00 (46) Tailor shops; dress shops: (i) For the first three (3) sewing machine 500.00 (ii) For every additional sewing machine 300.00 (47) Beauty parlors: (i) For the first three (3) beauty parlor equipment 700.00 (ii) For every additional beauty parlor equipment 300.00 (48) Wood curving shops 700.00 (49) Hatters and Milliner shops 700.00 (50) Barbershops: (i) For the first three (3) tonsorial seat 500.00 (ii) For every additional tonsorial seat 300.00 (51) Upholstery shops 500.00 (52) Vulcanizing shops 1,000.00 (53) Tire recapping plants 6,000.00 (54) Holding company 5,000.00 (55) Business center 5,000.00 (56) Information Technology 5,000.00 Permit fees for multiple services rendered or offered . Where there are two (2) or more products manufactured or produced in the same place or establishment by the same manufacturer or producer, he shall pay the highest of permit fee prescribed for the products manufactured or produced and twenty percent (20%) of the respective fees as prescribed for other services. SacDIE (g) Hotels duly licensed and accredited by the City of Makati : (1) Hotel deluxe P11,000.00 (2) Hotel first class 9,000.00 (3) Hotel standard 7,000.00 (4) Hotel economy 5,000.00 (5) Apartelle (combination of a hotel and an apartment) 3,000.00 (6) Pension house 2,000.00 (h) Real Estate Dealers/Developers (1) Subdivisions operators 7,000.00 (2) Real Estate Dealers/Developers 5,000.00 (i) Real Estate Lessors : (1) Commercial/Residential building: (i) Less than three (3) stories 4,000.00 (ii) Three (3) stories or more but less than ten (10) stories 6,000.00 (iii) Ten (10) stories or more 8,000.00 (2) Commercial/Residential Apartment/Condominium: (i) One (1) door to five (5) doors 2,000.00 (ii) Six (6) doors to ten (10) doors 3,000.00 (iii) More than ten (10) doors 4,000.00 (iv) House for rent with garage/swimming pools 5,000.00 (v) House for rent without garage/swimming pools 2,000.00 (vi) Boarding and lodging house 2,000.00 (j) Privately owned public market, shopping center, food center and exhibit organizer : (1) For the first ten (10) stalls P3,000.00 (2) Ten (10) stalls but not more than twenty stalls 4,000.00 (3) Twenty (20) stalls but not more than thirty (30) stalls 6,000.00 (4) Thirty (30) stalls or more 8,000.00 Every privately owned public market, shopping center or food center situated in this city shall be subject to a separate permit fee regardless of whether the said privately owned public market, shopping center, or food center is owned or operated by the same person, partnership or a corporation as the case may be. (k) Dealers in fermented liquors, distilled spirits, and/or wines : 1. Wholesale dealers in foreign liquors P1,000.00 2. Retail dealers in foreign liquors 750.00 3. Wholesale dealers in domestic liquors 500.00 4. Retail dealers in domestic liquors 500.00 5. Wholesale dealers in fermented liquors 350.00 6. Retail dealers in fermented liquors 300.00 7. Wholesale dealers in vino liquors 250.00 8. Retail dealers in vino liquors 120.00 9. Retail dealers in tuba, basi and/or tapuy 120.00 (l) Dealers in tobacco : 1. Retail leaf tobacco dealers 500.00 2. Wholesale leaf tobacco dealers 750.00 3. Retail tobacco dealers 300.00 4. Wholesale tobacco dealers 500.00 (m) Owners or operators of amusement places and devices : 1. Night clubs/day clubs, Supper clubs, cocktails lounges, bars, discohouses, beer gardens, and similar establishments P5,000.00 2. Cabarets, dance halls, or dancing pavilions 2,000.00 3. Social clubs/voluntary associations or organizations 5,000.00 4. Skating rinks 1,500.00 5. Bath houses, resorts and the like, per establishment 2,000.00 6. Steam baths, sauna baths and the like, per establishment 5,000.00 7. Billiard halls/pool halls, per table 200.00 8. Bowling establishments 5,000.00 9. Circuses, carnivals, fun houses and the like 2,000.00 10. Merry-go-rounds, roller coaster, ferries wheels swings, shooting galleries or similar contrivances and side show booths, per contrivance or booth 500.00 11. Theaters and cinemahouses 5,000.00 Itinerant operators 100.00/day 12. Boxing stadia, auditorium, gymnasia, concert halls or similar halls or establishments 4,000.00 13. Race track establishments 10,000.00 14. Pelota/tennis/squash and badminton courts, per court 600.00 15. Jai-alai and/or coliseum establishments 10,000.00 16. Off-track or off-fronton betting stations, and Lotto per station 3,000.00 17. Amusement devices, per device 300.00 (n) Financial institutions and/or lending institutions (pawnshops banks, offshore banking, insurance companies, savings and loan associations, financial and lending investors per establishment : Main office 5,000.00 Per branch 3,000.00 Money shops, per establishment 2,000.00 ATM Machines, per machines 1,000.00 (o) Dealers in securities including foreign exchange dealers P3,000.00 Per Branch 2,000.00 (p) Educational life plan/memorial plan and other pre-need companies: Principal office P3,000.00 Per branch/agency 1,500.00 (q) Private cemeteries/memorial parks 3,000.00 (r) Dancing schools/martial arts schools/driving schools/speed reading/EDP, etc. per establishment 1,000.00 (s) Nursery, vocational and other schools not regulated by the DECS per establishment 1,000.00 (t) Driving ranges 2,000.00 (u) Golf links 5,000.00 (v) Mini golf links 1,000.00 (w) Polo grounds 5,000.00 (x) Private detective/security agencies: Principal Office 2,000.00 Posting of Guard per establishment 500.00 (y) Other businesses or activities: 1. On delivery trucks or vans to be paid by the manufacturers, producers of and dealers in any product regardless of the number of trucks or vans P200.00 2. Promoters, sponsors or talent scouts 1,000.00 3. For holding stage shows or floor/fashion shows, payable by the operator 1,000.00 4. For maintaining an office, such as regional headquarters, regional operating headquarters, representative office and other similar offices 5,000.00 5. Cargo Freight Forwarders 3,000.00 6. Cold storages of department stores, supermarkets, hotels, and groceries selling refrigerated goods 2,000.00 7. Refrigerating cases used in sari-sari stores 200.00 8. Cold storages in restaurants 500.00 9. Lumberyards 2,000.00 10. Car exchange 5,000.00 11. Storage of flammable or explosive substance 10,000.00 12. Signboards and other forms of advertisement 200.00 13. Gun clubs 2,000.00 14. Martial Art clubs 1,000.00 15. Printing Press/Publisher 3,000.00 16. Dental/Medical/Optical/Veterinary Clinic 1,000.00 17. Law/Accounting/Architectural Office and other office of practice of profession 2,000.00 18. Cooperative 300.00 19. Common Carrier 5,000.00 20. Non-Stock/non-profit 2,000.00 21. Investment Company and Investment House 5,000.00 (z) Owners or operators of privately-owned public markets, shopping center and/or food center who based the consideration (rental fee), either owned a fixed rental or percentage on gross sales and/or receipts, which ever is higher shall furnish on or before January 20, of the year, the City Mayor or his duly authorized deputy in a sworn statement, an annual list of tenants or businesses and the corresponding gross sales and/or receipts of the preceding calendar year, based on an audit conducted thereto. For the initial year of implementation, the date and information mentioned above, shall be submitted on or before October 20 of the current year. (aa) No owner or operator of privately-owned public market, shopping center and/or food center and real estate lessor of commercial building and commercial apartment shall allow any of their tenants to operate their respective businesses without first securing City permits or licenses required of them to secure under existing laws. (bb) No City permit or license shall be processed and approved to any business establishment applying for it, without first verifying the City permits or licenses issued to the owner or operator of privately-owned public market, shopping center, and/or food center, and real estate lessor of commercial building and commercial apartment, of which the business establishments are tenants thereof. (cc) The Chief of the private security agencies or watchman agencies who enforce and maintain security measures to the highly developed villages in this City shall furnish on or before January 20 of the year, in a sworn statement; the following data and/or informations: 1. Annual list of owners of private houses for lease or leased; 2. Certified photocopies of the contract of lease between the real estate lessors and the tenants; 3. Mayor's permit registration numbers of real estate lessors; 4. Official Receipt numbers evidencing payments of City taxes, fees and charges. For the initial year of implementation, the data and information mentioned above shall be submitted on or before October 20 of the current year. (dd) The proprietors or operators, building administrators, building superintendents or any person in-charge of the maintenance and upkeep of commercial buildings, commercial apartments, privately-owned public markets, shopping centers or food centers, shall furnish the City Mayor or his duly authorized deputy, on or before January 20, of the year, in a sworn statement, the following data and/or informations: 1. Annual list of business establishments/business occupants; 2. Annual Mayor's permit registration numbers of each business establishments/business occupants. 3. Annual official receipts number evidencing payment of City taxes, fees and charges. For the initial year of implementation, the data and information mentioned above shall be submitted on or before October 20, of the current year. SECTION 4A.02. Mayor's Permit Fee on the Exercise of Profession, Occupation or Calling . (a) There shall be collected an annual fee at the rate of fifty pesos (Php50.00) for the issuance of a Mayor's Permit. SECTION 4A.03. Persons Governed . Any person who exercise his/her profession, occupation, or calling within the jurisdictional limits of the City of Makati, whether working on contractual, casual, temporary, probationary or permanent basis, regardless of his/her position, with the exception of those individuals who are subject to the Professional Tax imposed under Article E, Chapter III of this Code; and government employees. SECTION 4A.03.A. Owner and/or operators of business establishment located in the City of Makati are hereby required to submit the certified list of their employees, whether contractual, casual, temporary, probationary or permanent basis, such list shall include the following data and/or information: a.) Name of Employee b.) Position The list must be signed under oath, and duly notarized and shall be submitted to the office of the Business Permit in accordance with the following schedule: 1.) On or before the twentieth (20th) of January 2.) On or before the twentieth (20th) of July and every year thereafter SECTION 4A.03.B. Any owner and/or operators of business establishment who fails to submit such list, signed and under oath, shall be subject to a fine of not exceeding Five Thousand Pesos (Php5,000.00) without prejudice to the revocation of their existing business permit and/or closure of their business establishment at the discretion of the City Mayor. DSEIcT In case of night and day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusement, they shall under no circumstances allow hostesses, waitresses, waiters, entertainers, or hospitality girls below eighteen (18) years of age to work as such. For those who shall secure the Individual Mayor's Permit on their respective eighteenth (18th) birth year, they shall present their respective baptismal or authenticated birth certificate duly issued by the City Civil Registrar or National Statistics Office. SECTION 4A.04. Time of Payment . The fee imposed in Sections 4A.01 and 4A.02 shall be paid to the City Treasurer upon application for a Mayor's permit before any business, occupation, profession, or calling can be lawfully begun or pursued by an individual or in cases where the business has already been established and that the renewal of business permits and licenses are concerned, the company or employer shall advance the fees or amount incurred for each employees concerned and shall be exempt from all other requirements upon submission of a company medical certificate. The Individual Mayor's Permit so secured by such shall be renewed in the same instance and together with the renewal of business permits and licenses during the first twenty (20) days of January of every year. 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 establishments to start working. SECTION 4A.05. Mayor's Permit Required; Contents; False Statement . Any person whether natural or juridical, desiring to engage in any business, trade, or activity within the City, shall first submit a written application to the Mayor for the corresponding permit and license on a form prescribed for this purpose. The application, duly subscribed and sworn to by applicant before any person in authority to administer oath, shall state the name and citizenship of the applicant, the business, trade, or activity he desires to engage in, the particular place where the same shall be conducted, and such other pertinent information and data as may be required. Upon submission of the application, it shall be the duty of the proper authorities to verify the other city requirements regarding the operation of the business or activity such as sanitary requirements, installations of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other city tax ordinances. If said applicant deliberately makes a false statement regarding his business, trade or activity, the Mayor shall revoke said permit and the applicant shall be prosecuted in accordance with the penal provisions prescribed hereafter. SECTION 4A.06. Barangay Clearance . All business establishments applying for or renewing business permits shall secure barangay clearance from the barangay where they are located and pay barangay clearance fees, if there is any, before the Mayor's Permit may be issued. However, if such barangay clearance is not acted upon within seven (7) days after filing thereof, the City Mayor may issue the permit applied for. SECTION 4A.07. Permit or License Certificate . The applicant shall secure the permit or license certificate from the Office of the City Mayor and pay the corresponding permit or license fee to the City Treasurer. The Office of the City Mayor shall keep a record of all permits issued. SECTION 4A.08. Term of Permit or License . All permits and licenses shall be granted for a period of one (1) year, to take effect on the date of issue, and shall expire on the date specified therein but not beyond December 31 of the year it was issued. SECTION 4A.09. Validity and Registration . The Mayor's permit or license to engage business or industry shall be duly registered every five (5) calendar years from the issuance thereof. Likewise, it shall be revalidated during the first twenty (20) days of January of every calendar year. SECTION 4A.10. Prohibited Acts . The Mayor's permit or license purports only to authorize a business activity expressly stated in the permit or license itself. The permittee cannot use the permit or license as a shield to satisfy prerequisites of law or private contracts nor to violate lawful agreements of private parties. SECTION 4A.11. Posting or Display to Public View . The Mayor's permit or license issued to any business or industry shall at all times be posted or displayed for public view. Failure on the part of the taxpayers to display the Mayor's Permit or license issued by the City Mayor shall pay a fine of one thousand pesos (Php1,000.00) but not more than five thousand pesos (Php5,000.00) and without prejudice to civil and criminal liability as provided by law. SECTION 4A.12. Pre-requisites of Law . The pre-requisites of law relative to the corporate existence and organizational set-up of the business establishment securing the Mayor's Permit or License shall be strictly complied with before the same shall be issued. SECTION 4A.13. Requisites for Newly-Started Business . In the case of newly-started business, a Mayor's Permit shall be issued only if the following requisites are strictly complied with: (a) For newly-started business: (1) Lease Contract between the Lessor and the Lessee. If Leased attach Mayor's Permit registration of the building owner/landlord as a Real Estate Lessor . If not, Lease Contract between the Lessee and the Sub-Lessee with conformity of the Owner of the Building Administration. If Owned, transfer Certificate of Title (TCT) or Tax Declaration (photocopy). (2) Business Name Registration with the Department of Trade and Industry (for sole proprietorship/Single Proprietorship). (3) Article of Incorporation or Partnership (approved by S.E.C.) (4) Barangay Clearance. (5) Other pertinent information and data as may be required. (b) For the renewal of existing business permits: (1) Previous years Mayor's Permit/License (2) Official receipts of payments 1st to 4th quarter for the preceding year (3) Declaration of gross sales/receipts for the preceding year (4) Residence certificates of A and B for single proprietorship, C and C1 for the current year in the case of a corporation or partnership. (5) Income Tax Return and Financial statements for the preceding year which were filed with the BIR on the current year For Consolidated FS, attach breakdown of gross sales/receipts from other City/municipality. For Fiscal year FS, attach breakdown of gross sales/receipts from January to December. (6) Barangay Clearance SSS Clearance (7) Public Legal Liability Insurance (8) If exempted from BOI, attach Certificate of Exemption from the City Treasurer. SECTION 4A.14. Requisites for Newly-Transferred Business . In the case of a newly-transferred business, a Mayor's Permit shall be issued only upon satisfactory proof that city business taxes have been paid/retired in the locality from where it was established and operating before its transfer to the City. In case of change of ownership of the business as well as the location thereof from one city to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit and pay the corresponding permit fee as though it were a new business. SECTION 4A.15. Permit Refused; To Whom, Revocation and Closure . a) Mayor's Permit may be refused to any person who has violated any ordinance or regulation relating to a license previously granted or who has failed to pay the tax or fee for a business being conducted but not licensed, or fails to pay any fine, penalty, tax or other debt or liability to the city within thirty (30) days from the date of the demand. The City Mayor shall close any business establishment operating without any Mayor's Permit or license. In the case of an existing license to any person, the same shall be revoked and closed by the City Mayor upon his refusal to pay each indebtedness or liability to the former. The penalty for an offending taxpayer is imprisonment of not less than six (6) months but not more than one (1) year or a fine of not less than five thousand (Php5,000.00) but not more than fifty thousand pesos (Php50,000.00) or both, at the discretion of the court. b) Any person or business establishment who remove the posting of the Order of closure without the proper lifting Order of Closure from the City Mayor shall be fined of not less than five thousand pesos (Php5,000.00) but not more than fifty thousand pesos (Php50,000.00) or an imprisonment of not less than six (6) months but not more than one (1) year, or both, at the discretion of the court. SECTION 4A.16. Separate Permit and License Tax on Different Kinds of Business or Occupation . If a person desires to engage in more than one kind of business or trade, he shall pay the permit fee and license tax imposed on each separate or different business or trade notwithstanding the fact that he may conduct or operate all such distinct business or trade in one establishment only. SECTION 4A.17. Duplicate License . The Office of the City Mayor shall, upon presentation of satisfactory proof that the original of the license certificate has been lost, stolen or destroyed, issue a duplicate of the license certificate upon payment of a fee of Fifty Pesos (Php50.00) for each duplicate issued. SECTION 4A.18. Abandonment or Closure of Business . When business or occupation is abandoned or closed, the person conducting the same shall submit to the City Treasurer within thirty (30) days from the date of such abandonment or closure, a sworn statement to that effect, stating therein the date of abandonment or closure and the corresponding taxes due that must be liquidated, otherwise said business shall be presumed to be still in actual operation. All taxes due and payable for the corresponding quarter should be settled before a business is deemed officially close or abandoned. Provided, that all taxes and fees already paid for the whole current year shall not, however, be subject to a refund for the unused term. SECTION 4A.19. Retirement from Business or Occupation . Any person who desires to retire from his business, trade or occupation may do so on or before the expiry date set forth in his license or permit. Full payment of the annual tax or fee, must be made by the person retiring from such business or trade. Failure to surrender the permit and/or license on or before the expiration date shall be construed to mean that the business, trade or occupation is being continued and taxes or fees corresponding to the succeeding quarter shall be due and payable. A business subject to the graduated fixed tax on gross sales or receipts shall, upon termination thereof, submit a sworn statement of its gross sales and/or receipts for the current year. However, a transferring/closure of business shall be allowed to close/transfer elsewhere provided all city business taxes are fully paid for the tax due on the current gross sales and/or receipts realized and the tax due for the preceding year, as the case may be. SECTION 4A.20. Death of License or Permittee . When an individual paying a Mayors permit fee or license tax dies and the same business is continued by his heirs or persons interested in his estates, no additional payments shall be required on the unexpired term for which the tax or fee was paid. SECTION 4A.21. Inspection of Business Establishment . Establishments where businesses being conducted may, at all times, be subject to inspection by any official connected with public health, welfare and safety and who has technical and official authority in such matters to determine the effective compliance of the requirements of existing laws and of this Code. Upon the recommendation of said officials, a permit or license may be revoked by the City Mayor, and no refund of the amount paid by the permittee or licensee shall be made upon revocation thereof. SECTION 4A.22. True Status of Business; Books being Destroyed or Hidden to Subvert Examination . Unless the taxpayer keeps regular books of accounts and/or records required by the National Internal Revenue Code and its implementing rules and regulations, it shall be his duty to keep such books and other records, duly approved by the City Treasurer before its use, which shall truly reflect his business or trade for purposes of assessing the taxes or fees provided therein. If the taxpayer keeps his regular books of accounts and other records outside the territorial limits of the City, he shall keep copies thereof in his business office located within the City and submit the same for examination. Should the City Treasurer, or his representative duly authorized in writing, believes that the records of a taxpayer are in danger of being destroyed, or hidden, in order to render its examination futile or to subvert the assessment or collection of any delinquent or deficiency tax, the books of account and/or records may be taken, upon issuance of the corresponding receipts, and kept in the office of the City Treasurer until examination is terminated and the delinquency or deficiency tax is paid. The books of accounts, and/or other records as well, must be preserved by the taxpayer for a period of five (5) years from the date of the last entry. ARTICLE B Fees for Sealing and Licensing of Weights and Measures SECTION 4B.01. Imposition of Fees . Every person before using instruments of weights and measures within the City of Makati shall first have them sealed and licensed annually and pay therefore to the City Treasurer the following fees: Fees per Annum a) For sealing linear metric measures: Not over one meter Php45.00 Over one meter 60.00 b) For sealing metric instruments of weights with capacity of: 15 kilograms or less 45.00 15 kilograms but not more than 30 kgs 75.00 Over 30 but not more than 75 kgs 135.00 Over 75 kilograms 150.00 c.) For sealing apothecary balance or other balances (scale that have a price value of P10,000.00 or electronically operated) of precision: 30 kilograms or less 270.00 Over 30 to 300 kgs 450.00 Over 300 to 3,000 kgs 750.00 Over 3,000 kilograms 900.00 d) For sealing scale or balance with complete set of weights: For each scale or balance with complete of weights for use therewith (According to the above letters B & C) For each extra 15.00 SECTION 4B.02. Gasoline Station dispensing pumps . Operators/owners of gasoline station shall have their dispensing pumps calibrated/registered in a bi-monthly basis and pay therefore to the City Treasurer the following prescribed fees: a) For sealing metric measures of capacity: Not over ten liters 30.00 Over ten liters 40.00 That the City Government is hereby authorized to conduct "on the spot" calibration/inspection of all dispensing pump. For each and every re-testing and re-sealing of weights and measures instruments outside the office upon request of the owner or operator, an additional service charge of Fifteen pesos (P15.00) for each instrument shall be collected. Therefore, it is required that all gasoline stations in Makati to have all their dispensing pumps used in the performance of their business be calibrated and registered. Penalty for violation of this article shall be as follows: First Offense Fine of Php 3,000.00 Second Offense Fine of Php 6,000.00 Third Offense Fine of Php 10,000.00 And closure of the said establishment. SECTION 4B.03. Exemption . All instruments of weights and measures used in government work or maintained for public use by the national government, provincial, city or municipal government shall be tested and sealed free of charge. SECTION 4B.04. Time of Payment . The fees levied in this Article shall be paid to the City Treasurer when the weights or measures are sealed, before their use and thereafter, on or before the anniversary date. SECTION 4B.05. Place of Payment . The fees herein levied shall be paid to the City of Makati by persons conducting their business therein. A peddler or itinerant vendor using only one instrument of weight or measure, shall pay the fees in the municipality or city where he maintains his residence. SECTION 4B.06. Form and Duration of License for use of Weights and Measures . 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 (1) 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 City Treasurer or his deputies. SECTION 4B.07. Secondary Standards Preserved by City Treasurer; Comparison thereof with the Fundamental Standards . The City Treasurer shall keep full sets of secondary standards in his office for use in testing of weights and measures. These secondary standards shall be compared with the fundamental standards in the Department of Science and Technology at least once a year. 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. cIEHAC SECTION 4B.08. Destruction of Defective Instrument of Weights or Measures . Any defective instrument of weights or measure shall be destroyed by the City Treasurer or his authorized deputies if its defect is such that it cannot be readily and securely repaired. SECTION 4B.09. Inspection of Weights and Measures . The City Treasurer or his authorized representative shall inspect and test instruments of weights and measures. In case the inspection and testing is conducted by his authorized representatives they shall report on the condition of the instruments in the territory assigned to them. It shall be their duty if secure evidence of infringements of the law or of fraud in the use of weights and measures or of neglect of duty on the part of any office engaged in sealing weights and measures. Evidence so secured by them shall be presented forthwith to the City Treasurer and to the proper prosecuting officer. SECTION 4B.10. Dealers Permit to keep Unsealed Weights and Measures . Upon obtaining written permission from the City Treasurer, any dealer may keep unsealed instruments of weights of measure in stock, for sale until sold or used. SECTION 4B.11. Fraudulent Practices Relative to Weights and Measures . Any person other than the City Treasurer or his authorized representative who places an official tag or seal upon instrument of weight or measure, or attaches it thereto; or who fraudulently imitates any mark, stamp, brand, or tag or other characteristic sign used to indicate that a weight or measure has been officially sealed; or who alters in any way the certificate given or license issued by the City Treasurer or his duly authorized representative as an acknowledgment that the weight or measure mentioned therein have been duly sealed; or who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate of license, or any die for printing or making stamps, tags, certificates or license which is an imitation of or purports to be a lawful stamp, tag, certificate or license of the kind required by the provisions of this Article; or who alters the written or printed figures or letters on any stamp, tag, certificate or licensed used or issued; or who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate or license for the purpose of using or re-using the same in the payment of fees or charges imposed in this Article; or who procures the commission of any such offense by another, shall for each offense be fined not less than One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00) or imprisonment for not less than one (1) month nor more than six (6) months or both at the discretion of the court. SECTION 4B.12. Unlawful Possession or Use of Instrument not Sealed Before using and not Sealed Within Twelve Months from Last Sealing . Any person making a practice of buying or selling goods by weight or measure, or of furnishing services the value of which is estimated by weight or measure, who has in his possession without permit any unsealed scale, balance, weight or measure, and any person who uses, in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefor has expired and has not been renewed in due time, shall be punished by a fine of One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00) or imprisonment not less than one (1) month nor more than six (6) months, or both at the discretion of the court. If, however such scale, balance, weight or measure so used has been officially sealed at some previous time and then seal and tag officially fixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed with repairs or alteration, such instrument shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weight or measures be sealed and the owner possessor or user of same shall be subject to no penalty except a surcharge equal to five 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 same official and in the same manner as the regular fees for sealing such instruments. SECTION 4B.13. Alteration of Fraudulent Use of Instrument of Weight or Measure . Any person who with fraudulent intent alters any scale or balance, weight, or measure after it is officially sealed, or who knowingly uses any scale or balance, weight or measure, whether sealed or not shall be punished by a fine of not less than One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00) or by imprisonment of not less than one (1) month nor more than six (6) months or both at the discretion of Court. Any person who fraudulently gives short weight or measure in the making of sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure, fraudulently misrepresents the weight or measure therefor, shall be punished by a fine of not less than One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00), or by imprisonment of not less than one (1) month nor more than six (6) months or both. SECTION 4B.14. Compromise Power . The City Treasurer is hereby authorized to settle an offense which does not involve commission of fraud before a case therefor is filed in court upon payment of a compromise penalty of not Four Hundred Pesos (Php400.00). ARTICLE C Registration Fees on Bicycles and Tricycles SECTION 4C.01. Imposition of Fees . There shall be collected annual registration fees from the owners of the following means of transport operated within the City of Makati, Metro Manila: Fees per Annum (a) For each tricycle (i) Motorized P200.00 (ii) Non-motorized 100.00 (b) For each bicycle (i) Bicycles for adults 50.00 (ii) Bicycles for children 50.00 SECTION 4C.02. Time and Manner of Payment . The fees imposed herein shall be due on the first day of January, payable to the City Treasurer within the first twenty (20) days of January of every year. For each tricycle and bicycle which are newly acquired after the first twenty (20) days of January, the corresponding fee shall be paid within the first twenty (20) days following its acquisition. SECTION 4C.03. Administrative Provisions . (a) A metal plate with a cc by the City Treasurer for every tricycle and bicycle at cost to the owners thereof. (b) The City Treasurer shall keep a register of all tricycles and bicycles which shall include among others the following information: (1) The name and address of the owner; (2) For tricycle and bicycle make and brand of the tricycle and bicycle number of metal plate SECTION 4C.04. Penalty . Owners of tricycles and bicycles who are residents of Makati who failed to register and secure plates for their tricycles and/or bicycles shall pay the following fines: Fees per Annum For the first offense P100.00 For the second offense 200.00 For the third offense 600.00 ARTICLE D Poundage Fees SECTION 4D.01. Definitions . When used in this Articles: (a) Astray animal means an animal which is set loose or not under the complete control of its owner, or the one in charge or in the possession thereof, or found in streets and public or private places whether fettered or not. HTCIcE (b) Private places include privately-owned streets yards, rice fields or farmlands and lots owned by an individual other than the owner of the animal. (c) Streets and public places include national city or barangay streets, parks, plazas and such other places open to the public. SECTION 4D.02. Imposition of fee . There shall be collected a poundage fee of One Hundred Pesos (Php100.00) for each day or fraction thereof from the owner of an astray animal. SECTION 4D.03. Time of payment . The poundage fee shall be paid to the City Treasurer before the release of the animal to its owner. SECTION 4D.04. Administrative provisions . (a) The City Impounder or any City official designated by the City Mayor for the purpose shall apprehend and impound any astray animal which he shall record in a book for this purpose. (b) The City Treasurer shall cause a notice to be posted at the main door of the City Hall for at least ten (10) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership thereof. (c) If no person shall claim ownership of the animal after the expiration of ten (10) days from its impounding, it shall be sold at public auction under the following procedures: (1) The City Treasurer shall post a notice for fifteen (15) days at the main door of the City hall building. The animal shall be sold to the highest bidder. Within five (5) days after the auction sale, the City Treasurer shall make a report of the proceedings in writing to the City Mayor. (2) The owner may stop the sale by paying at any time before or during the auction sale the poundage fees due and the cost of the advertisement and conduct of sale to the City 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 City. (4) In case the impounded animal is not disposed of within thirty (30) days from the date of notice of the public auction, the same shall be considered sold to the City government for the amount equivalent to the poundage fees due. SECTION 4D.05. Penalty . Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines: Fees per Annum For the first offense P150.00 per day For the second offense: 200.00 per day For the third and each subsequent offense 300.00 per day In addition, to the fine, the owners shall also pay the amount of damage incurred, if any, to the property owner. ARTICLE E Permit Fee on Parades SECTION 4E.01. Imposition of fee . There shall be collected a permit fee of Five Hundred Pesos (Php500.00) per day on every circus or menagerie parade or other parades using banners, floats or musical instruments held in the City of Makati. SECTION 4E.02. Exemption . Civic and military parades and religious processions shall be exempt from the payment of the permit fee imposed herein. SECTION 4E.03. Time of payment . The fee imposed herein shall be paid to the City Treasurer upon application for a permit to the City Mayor. SECTION 4E.04. Administrative provision . Any person that shall hold a parade within the City of Makati shall first obtain a permit from the City Mayor before undertaking the activity. For the purpose, a written application in a prescribed form shall set forth the name and address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information or data as may be required. DHCcST ARTICLE F Permit Fee on Film-Making SECTION 4F.01. Imposition of fee . There shall be collected a permit of Three Thousand Pesos (Php3,000.00) per day from any person who shall go on location-filming within the territorial jurisdiction of the City of Makati. SECTION 4F.02. Time of payment . The fee imposed herein shall be paid to the City Treasurer upon application for the Mayor's Permit before location-filming is commenced. ARTICLE G Franchise and Other Fees on Tricycle Operation SECTION 4G.01. Definitions . When used in this Article. (a) Tricycle-for-hire is a vehicle composed of 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 fee. (b) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycle-for-hire over specified zones. (c) Zone is a contagious land area or block, say a subdivision or a barangay, where tricycle-for-hire may operate without a fixed origin and destination. SECTION 4G.02. Imposition of fees . There shall be collected an annual franchise fee in the amount of Two Hundred Pesos (Php200.00) per tricycle. Other fees of tricycle operations are as follows: Fees per Annum (a) Filing fee P100.00 (b) Fare adjustments fee for fare increase 100.00 (c) Filing fee for amendment of MTOP 100.00 SECTION 4G.03. Time of payment . (a) The franchise fee shall be paid to the City Treasurer upon application or renewal of the franchise. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) Fare Adjustments Fee for Fare Increase shall be paid upon approval of fare increase and to be collected together with the annual franchise fee. (d) 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 4G.04. Administrative provisions . (a) The Sangguniang Panlungsod City of Makati shall: (1) Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefore; 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 that once every three (3) years, reasonable fees and other related charges in the regulation of tricycle-for-hire; and establish and prescribe the conditions and qualifications of service. 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 City unless the applicant is in possession of units with valid registration papers from the Land Transportation Office (LTO); (2) 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; (3) Operators of tricycles-for-hire shall employ, drivers duly licensed by LTO for tricycles-for-hire; (4) 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 Panglunsod. (5) Tricycle operators are prohibited to operate on national highways utilized by four-wheel vehicles greater than four (4) tons and where normal speed exceed forty (40) kilometers per hour (KPH). The Sangguniang Panglunsod may provide exceptions if there is no alternative route; and (6) 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. (b) The Sangguniang Panglunsod 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 fare to be initially adopted shall be a minimum fee of Five Pesos (Php5.00) for regular passengers and Four Pesos (Php4.00) for students, senior citizens and handicapped based on the recommendation of the Makati Public Safety Department, subject to all laws and existing legal rules and regulations. Operators of tricycle-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (c) The zones must be within the boundaries of the City of Makati. The existing zones which covers the territorial unit not only of the City but other adjoining municipalities or cities as well shall be maintained provided the operators serving said zone secure the MTOP. ARTICLE H Permit Fee for Cockpit Owners/Operators/Licenses and Cockpit Personnel SECTION 4H.01. Definition . 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 result of such cockfights. (b) Bet taker or Promoter refers to an individual who, alone or with another, initiates a cockfight, or calls and takes care of bets from owners of both gamecock and those of other bettors before he orders commencement of the cockfight and thereafter distributes won bets to the winners after deducting a certain commission, or both. (c) Gaffer (Mananari) is 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; determine the physical condition of fighting cocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting; and decides and makes known his decision byword or gesture the result of the cockfight by announcing the winner or declaring a tie in a contest game. SECTION 4H.02. Imposition of Fees . There shall collected the following annual fees from cockpit operators, owners, licenses; Fees Annum (a) On cockpit operators/owners/licenses; (1) Application filing fee P100.00 (2) Annual Cockpit permit fee 2,000.00 (b) On cockpit personnel; (1) Promoters/Hosts P1,000.00 (2) Referees(Sentenciador) 300.00 (3) Cashier 200.00 (4) Bet Manager (Maciador/Kasador) 250.00 (5) Derby (Matchmaker) 200.00 (6) Pit Manager 500.00 (7) Bet Taker (Kristo) 200.00 (8) Gaffer(Mananari) 100.00 SECTION 4H.03. Time of Payment . (a) The application filing fee is payable to the City Treasurer upon application for a permit or license to operate and maintain cockpits. The cockpit registration fee is also payable upon application for a permit and within the first twenty (20) days of January of each year in case of renewal thereof. ADaEIH (b) The permit fee on cockpit personnel shall be paid to the City Treasurer before, said personnel participate in a cockfight. Thereafter, the fee shall be paid annually upon renewal of the registration during the birthmonth of the concerned personnel. SECTION 4H.04. Administrative provisions . (a) Ownership, operation and management of cockpit Only Filipino Citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpits The Sangguniang Panglunsod shall determine the number of cockpits to be allowed in the City of Makati. (c) Cockpits size and construction Cockpits shall be constructed and operated within the appropriate area as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the City 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 City Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the City Engineer in accordance with existing ordinances, laws and practices. (d) Only duly registered promoters, referees, cashiers, bet managers, matchmakers, pit managers, bet takers, or gaffers shall take part in all kinds of cockfights held in the City of Makati. No owner or operator 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 4H.05. Penalty . Any violation of the provisions of this Article shall be punishable by a fee of not less than one Thousand pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months or both at the discretion of the Court. SECTION 4H.06. Applicability clause . The provisions of PD 449, the Cockfighting Law of 1974, PD 1802, and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfighting in the City of Makati, except when they are in conflict with the provisions provided herein. ARTICLE I Permit Fee for Cockfighting SECTION 4I.01. Definitions . When used in this article (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada." Or its equivalent in different Philippine localities. (b) Local Derby is an invitational cockfight participated in by gamecockers or cockfighting "aficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to the invitational cockfight participated in by local and foreign gamecockers or cockfighting "aficionados" with the "pot money" awarded to the proclaimed winning Entry. SECTION 4I.02. Imposition of fees . There shall be collected the following fees for cockfighting: Fees per Annum (a) Special Cockfights (Pintakasi) P2,000.00 (b) Special derby assessment (1) In derbies with winning bet of less than P4,000.00 200.00 (2) In derbies with winning bet of P4,000.00 and above 300.00 SECTION 4I.03. Exclusions . Regular cockfights i.e, those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from payment of fees herein imposed. SECTION 4I.04. Time of Payment . The fees herein imposed shall be payable in the City Treasurer before special cockfights and derbies can be lawfully held. SECTION 4I.05. Penalty . Any violation of the provisions of this Article shall be punishable by a fee 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. SECTION 4I.06. Administrative provisions . (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in the City of Makati 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 City agricultural, commercial or industrial fair, carnival or exposition for a similar period of three (3) days upon resolution of the Sangguniang Panglunsod. No cockfighting on the occasions of such a fair, carnival or exposition shall be allowed within the month of a local fiesta for more than two (2) occasions a year. No cockfighting shall be held on 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 cockfighting may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayan", or for the support of national fundraising campaign for charitable purposes as may be authorized upon resolution of the Sangguniang Panglunsod, in licensed cockpits or in playgrounds or park. This privilege shall be extended for only one time, for a period not exceeding three (3) days, within a year. (c) Cockfighting Officials. Gaffers, referees or bet takers or promoters shall not act as such in any cockfight in the City of Makati without first securing a license renewable every year on their birthmonth from the City where such cockfighting is held. Only gaffers, referees, bet takers or promoters licensed by the city shall be officiate in all kinds of cockfighting authorized herein. ARTICLE J Building Permit and Related Fees SECTION 4J.01. Assessment and collection of fees . There shall be assessed and collected fees and charges for services rendered in connection with the processing and issuance of building permits and the performance of other regulatory functions on a person firm and corporation before they are allowed to erect, construct, alter, move, convert or demolish any public or private building or structure within the City of Makati in accordance with the rates prescribed in the rules and regulations implementing P.D. 1096, otherwise known as the National Building Code, as amended. Administrative Provisions 1. Contractors, subcontractors and/or constructions undertaken by third persons other than the owners/operators of the constructions who personally shall supervise the construction projects shall secure the required city business permits prescribed in this Code and pay the city business taxes, fees and charges based on the allocation of gross receipts of SEVENTY (70%)-THIRTY (30%) PERCENT, depending on the location of principal office and/or projects undertaken. 2. For this purpose, no construction permits of whatever kind or nature shall be finally issued to all concern, unless and until city business permits are duly secured. Likewise, no final certificate of occupancy shall be issued, unless and until the corresponding city business taxes, fees and charges are fully paid. 3. Contractors, subcontractors and others concerned whose principal offices are located elsewhere and who are required to secure the construction permits and pay the city business taxes, fees and charges prescribed herein, shall retire the city business permits secured upon full completion of the projects undertaken in this City. 4. Principal contractors who are required by law to secure the construction permits prescribed herein shall furnish the city offices concerned, the list of subcontractors who shall undertake in the construction of projects located in this City. 5. Ancillary structures plans shall be required together with the main Architectural and Structural Plans for the purpose of computing the correct fees required for building permits, such as business signs, swimming pools, fences, smokestacks on oven for commercial uses, water tanks etc. SECTION 4J.02. Time of Payment . The fees and charges referred to in this Article shall be paid to the City Treasurer before the issuance of the building permit. TcHCIS SECTION 4J.03. Accrual of payment . The building permit fees shall accrue entirely to the City of Makati. ARTICLE K Road Diggings/Excavations and Restorations Fees SECTION 4K.01. Imposition of fees . The following fees and charges shall be collected from any person, firm, or corporation except those specifically exempted by law which shall make or cause to be made any excavation or digging on private or public roads, streets and thoroughfares, including passageways and sidewalks within the City of Makati: Fees per Annum (a) Processing Fee 1. For water house connections P300.00 2. For all other excavations 500.00 (b) Excavation Permit Fee (1) Underground Utility Lines a.1) First 50 linear meter length of excavation and below P500.00 a.2) Over 50 linear meter length of excavation 15.00/l.m. (b) Excess over 0.50 meter width of trench 15.00/sq.m. 2. For Foundation of Structures 20.00/sq.m. 3. For Road Concreting/Blocking and Asphalt Pavement 5.00/sq.m. 4. For Installation of Wooden/Concrete Utility Poles 100.00/pole SECTION 4K.02. Deposits for restoration and maintenance . In addition to the fees imposed in the preceding Section, the following deposits shall be required from the excavator/permittee to cover the cost of restoration and maintenance for a period of one year, of the excavated portions of the streets and thoroughfares, including passageways and sidewalks: (a) Restoration Deposit The restoration deposit shall be based on the following schedule: Per Square Meter or Fraction thereof 1. Concrete Pavement a) 9" thickness P950.00 b) 8" thickness 863.00 c) 7" thickness 784.00 d) 6" thickness 712.00 e) 4" thickness 588.00 Concrete Sidewalk 588.00 Macadam Pavement 400.00 2. Asphalt Pavement a) 2" thickness 520.00 3. Curb and Gutter 400.00 If the excavators/permittee shall undertake the restoration of the damaged portion of the streets/thoroughfares/passageways, a performance bond acceptable to the City of Makati shall be posted in lieu of the restoration deposit. ASIDTa (b) Maintenance deposit: 1. Concrete Pavement a) 9" thickness P238.00 b) 8" thickness 216.00 c) 7" thickness 196.00 d) 6" thickness 178.00 e) 4" thickness 147.00 2. Asphalt 130.00 3. Macadam 50.00 4. Curb and Gutter 100.00 SECTION 4K.03. Schedule of Fines . The above fines shall be imposed as follows: 1. Minimum Fine for failure to comply with the terms of the first notice 2. Medium Fine for failure to comply with the terms of the second notice 3. Maximum Fine for failure to comply with the terms of the third and final notice Light Less Grave Grave Fine in Pesos Violation Violation Violation Minimum 1,000.00 5,000.00 10,000.00 Medium 2,000.00 7,500.00 15,000.00 Maximum 3,000.00 10,000.00 20,000.00 SECTION 4K.04. Payment of Fees . The fees shall be paid to the City Treasurer or his duly authorized deputies before the permit to dig, obtain water, or excavate any streets or thoroughfares and alleys in the City is issued. SECTION 4K.05. Surcharge . A surcharge of twenty five percent (25%) of the fee imposed under this Article shall be collected from any person or entity which has already commenced to dig or excavate before the permit has been issued. SECTION 4K.06. Penalties . Any person violating any provision of this Ordinance or its implementing guidelines shall, upon conviction, be punished by a fine of not less than ONE THOUSAND PESOS (Php1,000.00) nor more than TWENTY THOUSAND PESOS (Php20,000.00) or imprisonment of not less than thirty (30) days nor more than six (6) months or both fine and imprisonment in the discretion of the court. In the case of a corporation, partnership or association, the president, manager or the person-in-charge of the project shall be liable therefor. SECTION 4K.07. Administrative Provisions . (a) Applications for authority to undertake digging and excavations shall be filed with the City Engineer. (b) Escalation Clause Should there be any increase in the cost of labor and/or materials, including the increase in cost of operation and maintenance equipment, corresponding increase, subject to the approval of the Mayor, shall be adjusted in the restoration costs listed herein but not to exceed fifty per cent (50%) of the increase in the cost of items and not oftener than once a year. (c) Disposition of proceeds. All fees collected except the restoration deposit under this Article shall accrue to the General Fund of the City to cover part of the costs of maintenance of the restored streets, sidewalks, curbs and gutters resulting from said excavations. ARTICLE L Cattle/Horse Registration Fees SECTION 4L.01. Imposition of Fee . Every person who owns large cattle is required to register his ownership thereof for which certificate of ownership shall be issued upon payment of the following registration fees: Fees per Annum (a) Certificate Ownership P100.00 (b) Certificate of transfer 1/2 of 1% of the value (c) Registration of private brand 100.00 SECTION 4L.02. Record of Registration . All large cattle presented to the local Treasurer or his duly authorized deputies for registration shall be recorded in a book showing the name and residence of the owner and the class, color, age, sex, brand and other identifying marks of the large cattle. This data shall also be stated in the certificate of ownership issued to the owner thereof. If the large cattle is sold or the ownership thereof is transferred to another person, the respective names and residences of the vendor and the vendee or transferee shall likewise be indicated in the transfer certificate of ownership. ARTICLE M Special Permit Fee SECTION 4M.01. Administrative Provision . Any person, whether, natural or juridical, desiring to engage in any special activities and/or events on a specified or limited period of time in a particular location within the jurisdiction of the City of Makati, shall first submit a written application to the City Mayor for the corresponding Special Permit before engaging in any such special activities and/or events. For the purpose, a written application in a prescribed form shall indicate the name and address of the applicant, the description of the activity, the time and date/s and the particular place or places where the same will be conducted and such other pertinent information and data as may be required. SECTION 4M.02. Imposition of Fee . The following Regulatory Fees shall be collected for each day from any person except those specifically exempted by law which shall conduct any special activity and/or event within the jurisdiction of the City of Makati; (a) Movie Premiere/Advance Screening/ Film Festival and Others P500.00/day (b) Fashion Show 500.00/day (c) Fireworks Display 3,000.00/day (d) Painting and Art Exhibitions 500.00/day (e) House-to-House Promotional Sales 500.00/day (f) Flower Shows, Car Shows and Other similar shows 500.00/day (g) Bingo, Social, Raffle 500.00/day (h) Pop/Rock Concerts or Other similar concerts 500.00/day (i) Boxing Tournament and Other similar tournaments 500.00/day (j) Product Sampling/Launching 500.00/day (k) Special Sale (Midnight Madness) 500.00/day SECTION 4M.03. Time of Payment . The Regulatory Fee referred herein shall be paid to the City Treasurer before the issuance of Special Permit to conduct any such special activity and/or event mentioned herein. CHAPTER V Service Fees ARTICLE A Secretary's Fees SECTION 5A.01. Imposition of fees . There shall be collected the following fees from every person requesting for copies of official records and documents from offices of the City of Makati. Amount (a) For every page or fraction thereof, typewritten (not including the certificate and notation) P10.00 (b) Where the copy to be furnished is in printed form, in whole or in part, for each page (double the fee if there are two pages in a sheet) 20.00 (c) For each certificate of correctness (with seal of office) written on the copy or attached thereto 20.00 (d) For certifying the official act of a City Judge or other judicial certificate, seal 20.00 (e) For certified copies of any paper, record, decree, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings), for 100 words 10.00 (f) Xerox copy or any other copy produced by copying machine, per page 5.00 (g) Photocopy, per page 5.00 (h) Additional services: 1. For the issuance of local tax clearance certificate: (i) For passport 50.00 (ii) For court case 20.00 (iii) For all other purposes 20.00 2. Registration of any other legal document for record purposes 20.00 3. For application for processing with regards to backpay claims 20.00 4. For issuance of certification on the following i) Document authentication 50.00 ii) Civil Status 50.00 iii) Record/Document registration 30.00 iv) Non-availability of record 30.00 v) All other offices 40.00 5. For record verification 20.00 6. For the issuance of certification from the City Assessors Office i) Certified true copy, per copy 50.00 ii) Certification of non-improvement per copy 50.00 iii) Certification of no property 50.00 7. Transfer fee for the issuance of a new tax declaration as a result of Change in ownership, segregation and consolidation of real property 200.00 SECTION 5A.02. Exemption . The fees imposed on this Article shall not be collected for copies furnished to other offices or branches of the government for official business except for copies required by the Court at the request of the litigants, in which case charges shall be made in accordance with the schedule in Section 5A.01. SEIDAC SECTION 5A.03. Time of Payment . The fees shall be paid to the City Treasurer at the time of the request, written or otherwise, for the issuance of the copy of any City record or document is made. ARTICLE B Civil Registry Fees SECTION 5B.01. Imposition of fees . The following fees shall be collected for the services rendered by the Civil Registrar of the City of Makati. Fees per Annum (a) Marriage Fees 1. Filing Fee for Application of Marriage License P50.00 2. Marriage License Fee 100.00 (b) Fee for the registration of documents submitted to the Civil Registry Office 1. Certificate of Live Birth (COLB) EXEMPT 2. Certificate of Marriage (COM) EXEMPT 3. Certificate of Death (COD) EXEMPT 4. Certificate of Foundling (COF) EXEMPT 5. Adoption/Rescission of Adoption 800.00 6. Legitimization of birth due to subsequent Marriage 300.00 of parents 7. Processing Fee P.D. 9255 300.00 8. Acknowledgement of Paternity 300.00 9. Judicial Recognition/Acknowledgement 800.00 (Filiation) 10 Court decision on Guardianship of Minor 800.00 11. Supplemental Report of Entry on COLB/COM/COD 300.00 12. Emancipation of Minor 300.00 13. Court Decision Impugning/Denying/Revoking 800.00 Recognition 14. Ante-Nuptial Agreement/Pre-Marriage 3,000.00 Settlement 15. Court Order for the Annulment of Marriage 1,500.00 16. Legal Separation/Revival of Former Property 1,500.00 Regime 17. Court Order on Presumptive death of Absentee 3,000.00 Spouse 18. Affidavit of Reappearance 300.00 19. Affidavit of Election of Citizenship Repatriation/ 2,000.00 Renunciation 20. Naturalization/Cancellation of Naturalization 2,000.00 Certificate 21. Aliases 500.00 22. Court Order for Correction of Entries/Change of 500.00 First Name 23. Other Legal Instruments 300.00 24. Other Court decrees 800.00 (c) For issuance of Certified True Copies of existing Civil Registry Records 1. Certificate of Live Birth, Foundling, Death & Fetal 100.00 Death 2. Certificate of Marriage 100.00 3. Application for Marriage License/Marriage License, Legal Capacity, Notice, Divorce, & Marriage 100.00 Application 4. Court Orders, Legal Instruments & Petitions (R.A. 50.00 9048) (per page) 5. And other Registered/Supporting Documents (per 50.00 page) 6. Special fees for RUSH issuance of CTC (per 150.00 document) (d) Other Fees and Charges 1. Application for Marriage License Forms (per set) 50.00 2. Civil Registry Forms Birth, Marriage, Death, Fetal Death & Foundling Certificate (per set) 50.00 3. Certified Transcriptions & Other Certifications 100.00 4. Certification of No Record on File 100.00 5. Annotation of Civil Registry Documents 50.00 6. Issuance of Amended Civil Documents & New Certificate of Live Birth (COLB) for Adopted Child 150.00 7. Endorsement & Re-Endorsement to NSO 150.00 8. Processing Fee for Out-of-Town Registration 500.00 SECTION 5B.02. Exemptions . The above 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. (b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. (c) Burial permit of a pauper, per recommendation of the City Mayor. SECTION 5B.03. Time of Payment . The fees shall be paid to the City Treasurer before the registration of a document or issuance of the license or certified copy of a local registry or document. SECTION 5B.04. Administrative provision . A marriage license shall not be issued unless a certification is issued by the family Planning Coordinating Council that the applicants have undergone lectures on family planning. ARTICLE C Police Clearance Fees SECTION 5C.01. Imposition of Fee . There shall be collected a service fee for each police clearance certificate issued, as follows: Fees per Annum (a) For employment, scholarships, study grants and other purposes not hereunder specified P50.00 (b) For firearms permit application 500.00 (c) For change of name 50.00 (d) For passport or visa application 400.00 (e) For application for Filipino citizenship 500.00 (f) Seaman requirement 200.00 SECTION 5C.02. Time of Payment . The service fees imposed in this Article shall be paid to the City Treasurer upon application for the police clearance certificate. ARTICLE D Health Certificate Fees SECTION 5D.01. Health Certificate . No person who exercise his/her profession, occupation, and/or calling, within the jurisdictional limits of the City of Makati, whether working on a contractual, casual, temporary, probationary or permanent basis, regardless of his/her position shall be employed without a health certificate issued by the City Health Officer. This certificate shall be issued only after submitting the required physical and medical examinations, including the updated residence certificate, ID picture and police or NBI Clearance. (Briefings shall be provided by the local health office prior to the issuance of the health certificate to the recipient. SECTION 5D.02. Imposition of Fees . All persons required by existing laws, rules and regulations to secure health certificate from the City Health Officer shall pay a minimum annual fee of Php50.00 except otherwise stated. Fees per Annum (a.) Food Service Personnel P70.00 (b.) Retail/Wholesale Service Personnel 50.00 (c.) Tourist Oriented Service Staff 50.00 (d.) Beauty/Tonsorial & Fitness Service Staff 50.00 (e.) Industrial/Manufacturing Service Workers 50.00 (f.) Customer Service Personnel 50.00 (g.) Entertainment Service Personnel 100.00 (h.) Amusement & Recreational Service Personnel 50.00 (i.) Professional/Personal Service Personnel 50.00 (j.) Construction Service Workers 50.00 (k) Finance Service Personnel 50.00 (l.) Publishing/Printing/Advertising/ 50.00 Media Service Personnel (m.) Managerial/Supervisory Personnel 100.00 (n.) Office Personnel & Staff 50.00 (o.) Medical Service Staff 50.00 (p.) Other Service-Related Worker 50.00 a) FOOD SERVICE PERSONNEL Including, but not limited to the following positions: Food attendant/food handler, waiter/waitress, bartender/barmaid, cook, kitchen staff, service crew, team member, chef, maitre D', cashier, rider, production worker, kitchen crew, delivery helper, dishwasher, butcher, barista, caterer, pantryman, baker, server, pastry/cake maker, commis, busboy, busgirl, steward, nutritionist, food and beverage/banquet personnel, recipe developer, food service specialist, food vendor, all other related positions. (b) RETAIL/WHOLESALE SERVICE PERSONNEL Including, but not limited to the following positions: Promo, merchandiser, sales clerk/associate, sales utility clerk, repacker, helper, cashier, stockman, controller, product demonstrator/sampler, storekeeper, inventory staff, purchasing/procurement officer, gift wrapper, stockroom clerk, counter, counter personnel, bagger, delivery personnel, sales coordinator, all other related positions. cETCID (c) TOURIST-ORIENTED SERVICE STAFF Including, but not limited to the following positions: Tourist/travel guide, escort, translator, interpreter, house detective, guest service representative, front office receptionist, housekeeping staff, security guard, private investigator, bellman, valet parker, roomboy, concierge, laundry shop/linen personnel, page boy/girl, life guard, comfort room staff, flower arranger/florist, gardener, all other related positions. (d) BEAUTY/TONSORIAL & FITNESS SERVICE STAFF Including, but not limited to the following positions: Hairdresser, hairstylist, barber, haircutter, beautician, manicurist, make-up artist, facial treatment & foot attendant, massagist, reflexologist, masseur/masseuse, gym/aerobic instructor, slenderizing salon personnel, fitness and health club staff, sauna bath and massage clinic attendant/lady keeper, beauty specialist, boutique decorator, fashion consultant, body therapist, salon/SPA personnel, skin specialist, all other related positions. (e) INDUSTRIAL/MANUFACTURING SERVICE WORKERS Including, but not limited to the following positions: Factory worker, production crew, QC/QA personnel, warehouseman, plant inspector, manufacturing staff, assembler, IC worker, garment worker, embroidery expert, pattern maker, sewer, cutter, seamstress, tailor, dressmaker, all other related positions. (f) CUSTOMER SERVICE PERSONNEL Including, but not limited to the following positions: Business Process Outsourcing (BPO) specialist/provider, customer care personnel, back office processing associate, telemarketer, customer interaction staff, customer service officer, multi-lingual representative, call center agent, accent/conversational trainer, contact service personnel, telephone sales representative, all other related positions. (g) ENTERTAINMENT SERVICE PERSONNEL Including, but not limited to the following positions: Dance Instructor, Entertainer, dancer, GRO, CCA, CLEO, model, singer, band member, stand-up comedian/actor, group performer, stage performer, all other related positions. (h) AMUSEMENT AND RECREATIONAL SERVICE STAFF Including, but not limited to the following positions: Ticket/card seller, allocator, pool and bowling attendant, sports, amusement and recreational personnel (bingo, bowling, billiard, badminton, video games, polo, pelota, video sports, slot machines, lotto outlets, golf, cockpit, race clubs, funhouses, etc.), bet taker (kristo), gaffer (mananari), referee (sentenciador), hawker, all other related positions. (i) PROFESSIONAL SERVICE PERSONNEL Including, but not limited to the following positions: Tutorial service personnel, teacher, professor, instructor, statistician, librarian, trainor, all other related positions. (j) CONSTRUCTION SERVICE WORKER Including, but not limited to the following positions: Planning Engineer, Electrical/Mechanical/Civil/Sanitary/Metallurgical/Chemical Engineer, Architect, Surveyor, fabricator, splicer, carpenter, painter, sculptor, dispatcher, operator (backhoe, forklift, grader, crusher), technician (refrigeration, pump, elevator, control), mason, estimator, detailer, draftsman, foreman, plumber, mechanic, electrician, safety personnel, piping/rigging personnel, machinist, precision grinder, welder, fitter, sandblaster, scaffolder, installer, all other related positions. (k) FINANCE SERVICE PERSONNEL Including, but not limited to the following positions: Agent, broker, underwriter, insurance coordinator, account specialist, treasury assistant, bank teller, credit and collection officer, custom declarant, audit staff, investment counselor, all other related positions. IAaCST (l) PUBLISHING/PRINTING/ADVERTISING/MEDIA SERVICE PERSONNEL Including, but not limited to the following positions: Graphic artist, illustrator, binder, writer, print production staff, designer, lay-out artist, pre-press specialist, photographer, circulation staff, image commercial/brand model, creative/concept staff, research assistant, web copywriter, learning system specialist, color stripper, platemaker, publishing and printing staff, all other related positions. (m) MANAGERIAL/SUPERVISORY PERSONNEL Including, but not limited to the following positions: Project manager, marketing/store manager, administrator, administrative supervisor, accountant, treasury officer, restaurant manager/supervisor, editor, publisher, general manager, duty manager, front desk manager, housekeeping manager, food and beverage manager, banquet manager, production manager, boutique supervisor, team leader, management trainee, warehouse supervisor, compensation/benefit manager, immigration consultant/assessor, test/IT Manager, Call Center Manager, HR generalist, logist superintendent, all other related positions. (n) OFFICE PERSONNEL AND STAFF Including, but not limited to the following positions: Audit/accounting staff, placement staff, training staff, executive secretary/assistant, marketing assistant/staff, maintenance staff, clerk, sales account executive, HR staff, administrative personnel, documentation staff, IT staff, helpdesk associate, data encoder, front desk receptionist, office personnel, technical support representative, sales associate, programmer, technician, ads/promo assistant, computer software developer, system analyst, legal counsel, paralegal personnel, research/planning analyst, training service adviser, PR personnel, event officer, bookkeeper, liaison officer/messenger, custodian, network staff, telephone operator, coordinator, all other related positions. (o) MEDICAL SERVICE STAFF Including, but not limited to the following positions: Medical transcriptionist, medical representative, medical staff, HMO/HMI personnel, pharmacist, chemist, microbiologist, dentist, dental assistant, embalmer, infection control officer, staff nurses, dietician, radiographer, radiologic technologist, medical technologist, respiratory therapist, physical therapist, optometrist, laboratory technician, optical technician, caregiver; speech therapist, midwife, healthcare assistant, embalmer, funeral parlor/remedial house personnel, all other related positions. (p) OTHER SERVICE-RELATED WORKER Including, but not limited to the following positions: Car washers, forecourt, gas attendant, janitor/utility, driver, bus washer/conductor, domestic helper, caretaker, motor/repair shop personnel, parking attendant, pest control worker, all other related positions. SECTION 5D.03. Time of Payment . The fee imposed in Sections 5D.01 and 5D.02 shall be paid to the City Treasurer upon application for a Health Certificate before any business, occupation, profession, or calling can be lawfully begun or pursued by an individual or in cases where the business has already been established and that the renewal of business permits and licenses are concerned, the company may shoulder the amount incurred of each employee concerned and shall be exempt from all other requirements upon submission of a company medical certificate. The Individual Health Certificate so secured by such shall be renewed in the same instance and together with the renewal of business permits and licenses during the first twenty (20) days of January of every year. Newly hired workers and/or employees shall secure their Individual Health Permit from the moment they are actually accepted by the management of any business or industrial establishments to start working. ARTICLE E Service fees for Health Examination SECTION 5E.01. Imposition of Fee . There shall be collected an annual fee of Fifty Pesos (P50.00) from any person who is given a physical examination by the City health Officer or his duly authorized representative, as required by existing ordinances. The laboratory examination fees are as follows. A. Scrological test: a. VDRL/RPR P70.00 b. TPPA 150.00 c. HIV/AIDS Test (Screening) 350.00 d. Hepa-B Surface Antigen Test 200.00 B. Blood Chemistry: a. Fasting Blood Sugar (FBS) P40.00 b. Uric Acid (UA) 80.00 c. Cholesterol 80.00 d. Creatinine 80.00 e. Blood Urea Nitrogen (BUN) 80.00 f. Triglyceride 150.00 g. HDL 100.00 C. Hematology: a. CBC (Complete Blood Count) 60.00 b. Hemoglabin/Hematocrit 20.00 c. RBC/WRC 20.00 d. Platelet 100.00 e. Blood Typing 50.00 f. Clotting time/Bleeding time 20.00 g. ESR 30.00 D. Urinalysis a. Routine 20.00 b. Pregnancy test 150.00 E. Fecalysis a. Direct Fecal Smear 20.00 b. Occult Blood 40.00 F. Enteric & General Bactereology a. Vaginal Smear/Urethral Smear (Gram's) 30.00 b. Culture & Sensitivity Test 300.00 c. Culture 150.00 G. Cytology a. Pap's Smear 100.00 H. Water Analysis a. Sanitary Bacteriological Analysis of Water 200.00 I. X-ray a. Chest X-ray J. Hepa B K. Dental Fees a. Temporary Filling P50.00 b. Permanent Filling 100.00 Amalgam 150.00 Fuji IX c. Extraction 50.00/tooth 10.00 Additional for every anesthesia used d. Oral Prophylaxis (Scaling & Polishing) 200.00 e. Gum Treatment (Perio Dental Treatment) 200.00 f. Dental X-ray 100.00 * SENIOR CITIZEN Less 20% upon OSCA ID Presentation Environmental Health & Sanitation Fees 1. Sanitation Inspection Fees P500.00 2. Annual Accreditation Fees 5,000.00 a. Laboratories b. Pest Control c. Pharmacy/Drug Store d. Clinics/Hospitals/Medical Facilities e. Massage Clinic/Reflexology Center/ Slenderizing Saloons/Aromatheraphy Centers/Fitness Centers 3. Certificate of Water Potability 100.00 4. Sanitation Standard Rating Stickers 300.00 5. Designated Smoking Area (DSA) Sticker 300.00 6. Annual Permit Fee for a Designation Smoking Area 5,000.00 7. Annual Permit Fee for Cell Site 1,000.00 8. Local Environmental Users Fee a. First Offense 1,000.00 b. Second Offense 3,000.00 c. Third Offense 5,000.00 9. Any Certified True Copy Document to be used by the City Health Office P50.00 10. Counselling seminar for commercial sex worker (CSW) 30.00 11. Pre-Marital Counselling for issuance of marriage license 100.00 12. Medical Certificate (LTO requirement) 50.00 13. Drug Testing 250.00 14. Permit Fees for Cadaver Disposition a. Burial Permit Fee 200.00 b. Exhumation Permit Fee 200.00 c. Transfer Permit Fee 300.00 d. Entrance and Burial Fee 300.00 e. Cremation Permit Fee 400.00 15. Imposition of Penalty Fees a. Employees without Health Certificate (shouldered by the employer) 1. First Offense 1,000.00 2. Second Offense 3,000.00 3. Third Offense 5,000.00 b. CCAs, GROs, Commercial Sex Workers, Dancers, CLEOS without VD Clearances 1,000.00/person c. Non-Posting of Sanitary Permit 1,000.00 d. Establishment operating without Sanitary Permit 1. First Offense 1,000.00 2. Second Offense 3,000.00 3. Third Offense 5,000.00 e. Failure to present Monthly Water Analysis for water refilling stations (98-032) 1. First Offense Warning 2. Second Offense 3,000.00 3. Third Offense 5,000.00 f. Violations of Smoking Ordinance (2002-090) 1. First Offense 1,000.00 2. Second Offense 2,000.00 3. Third Offense 3,000.00 SECTION 5E.02. Time of Payment . The fee shall be paid to the City Treasurer before the physical examination is made and the medical certificate is issued. SECTION 5E.03. Administrative Provisions . (a) Individuals engaged in an occupation or working in the following establishments, are hereby required to undergo physical and medical examination before they can be employed and once every six months thereafter: 1. Food Service Industries 2. Retail/Wholesale Service Establishments 3. Tourist Oriented Service Places 4. Beauty/Tonsorial & Fitness Service Establishments 5. Industrial/Manufacturing Companies 6. Customer Service Offices 7. Entertainment Service Places 8. Amusement & Recreational Service Places 9. Professional/Personal Service Establishments 10. Construction Service Companies 11. Finance Service Offices 12. Publishing/Printing/Advertising/Media Service Establishments 13. Managerial/Supervisory Offices 14. Office Personnel & Staff Offices 15. Medical Service Establishments 16. Other Service Oriented Companies (b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued necessary health certificates. (c) The City Health Officer shall keep a record of physical and other health examinations conducted, and the copies of health certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. ARTICLE F Sanitary Permit Fees SECTION 5F.01. Imposition of Fee . There shall be collected an annual sanitary inspection fee from each business establishment in the City of Makati in accordance with the following schedule: Fees Rate Per Annum a. Airline and/or shipping companies P1,500.00 b. Banks and other financial institutions include banks, non-bank financial intermediaries, lending investors, finance and investment companies, investment house, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange including pre-need company, & foreign exchange dealer. Main Office 1,000.00 Every branch thereof 750.00 c. Gasoline service/filling stations 750.00 d. Private hospitals, animal hospitals 1,500.00 e. Medical/dental clinics 450.00 f. Dwellings and spaces for rent: (1) Hotels, per room accommodation P60.00 (2) Building, per office/residential space 60.00 (3) Apartels, pensions, drive-inns per room accommodation 45.00 (4) Commercial apartments/ Condominiums, per space 60.00 (5) Residential apartments/ Condominiums 45.00 (5) Dormitories, lodging or boarding houses, per boarder accommodation 30.00 (7) Residential houses for rent, per house: a. With garage and/or swimming pools 750.00 b. Without garage and/or swimming pools 300.00 c. With rooms occupies by different tenants with common kitchen and/or comfort facilities 150.00 g. Institution of learning, per room teaching accommodation 30.00 h. Media facilities 600.00 i. Telegraphs, teletypes, cable and wireless communication companies: Main office 1,500.00 Every Branch Office 600.00 Telephone/electric power plant 1,500.00 j. Regional Headquarters/Regional Operating Headquarters, Representative Office and/or offices of professionals 150.00 k. Peddlers 30.00 l. All other business, industrial, commercial agricultural establishments not specifically mentioned above: with an area of 1,000 sq.m. or more 1,200.00 500 or more but less than 1,000 sq.m. 900.00 200 or more but less than 500 sq.m. 600.00 100 or more but less than 200 sq.m. 450.00 50 or more but less than 100 sq.m. 300.00 25 or more but less than 50 sq.m. 150.00 Less than 25 sq.m. 90.00 SECTION 5F.02. Time of Payment . The fee herein imposed shall be paid to the City Treasurer after a sanitary inspection of the establishment has been made but prior to the issuance of the sanitary inspection certificate by the City Health Officer, and upon renewal of the same every year thereafter within the first twenty (20) days of January. DHETIS SECTION 5F.03. Administrative Provisions . Except as otherwise provided, the City Health Officer or his duly authorized representative shall conduct an annual sanitary inspection of all houses, accessories or buildings for rent or as soon as circumstances require and all business establishments (commercial, industrial) in the City of Makati in order to determine their adequacy of ventilation, propriety of habitation and general sanitary conditions pursuant to the existing laws. Every permit issued shall show the name of the applicant, his nationality, marital status, address, nature of organization (whether sole proprietorships, partnership or corporation), location information or data as may be necessary. The permit shall be granted for a period of not more than one (1) year and shall expire on the thirty first (31st) day of December following the date of issuance thereof, unless revoked or surrender earlier. Every permit shall cease to be in force upon revocation, surrender of same upon closure of the business or discontinue of the undertaking for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, charges and fees due thereon. ARTICLE G Garbage Fees SECTION 5G.01. Imposition of Fees . There shall be collected quarterly from every owner or operator of a business establishment and occupants of residential houses, apartments and flats a garbage fee, in accordance with the following schedule: SCHEDULE A Aircraft and Watercraft Companies: Fees Rate Per Quarter 1. Main Office P1,500.00 2. For every branch office 850.00 SCHEDULE B Amusement Places: Fees Rate Per Quarter 1. Amusement centers and establishments with coin operated machines, appliance, amusement rides and shooting galleries, side show booths and other similar establishments with contrivances for the amusement per machine P50.00 2. Billiard and/or pool halls, per table 20.00 3. Bowling establishments per lane 50.00 4. Casinos 1,500.00 5. Circuses, carnivals and the like 500.00 6. Cockpits 1,000.00 7. Golf links and/or ranges 600.00 8. Gymnasium 200.00 9. Membership clubs, associations or organizations: a. Serving foods, drinks and lodging facilities 600.00 b. Serving foods and drinks without lodging facilities 300.00 10. Night/day clubs, discos and other similar establishments: a. Night clubs 750.00 b. Day clubs 500.00 c. Cocktail lounges or bars, beer gardens discos 400.00 11. Race tracks, Jai-alai frontons, coliseums or similar establishments 1,500.00 For every off track and/or off-fronton betting center 500.00 12. Resorts or other similar establishments 200.00 13. Sauna baths and massage clinics, per cubicle 100.00 14. Skating rinks 200.00 15. Stadia, sports complexes 500.00 16. Theaters or cinema houses with seating capacity of: a. More than 2,000 persons 500.00 b. 500 to 2,000 persons 300.00 c. Less than 500 persons 200.00 17. Pelota court, tennis court, badminton court and others of similar nature 100.00 SCHEDULE C Electric and Power Companies: Fees Rate Per Quarter 1. Main Office and/or each power plant P1,500.00 2. For every branch office thereof 850.00 SCHEDULE D Financial Institutions: 1. Banks: a. Commercial banks (main office) 1,350.00 Every branch thereof 850.00 b. Savings banks (main office) 1,350.00 Every branch thereof 850.00 c. Rural banks 850.00 2. Savings and loan associations, non-banks, financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, dealer in securities, including pre-need companies and foreign exchange. Main Office P1,350.00 Every branch thereof 850.00 SCHEDULE E Gasoline Service/Filling Stations P2,250.00 SCHEDULE F Private Hospitals P1,500.00 Animal Hospitals and others 850.00 SCHEDULE G Hotels, Motels, Apartels, Pension Inns, Drive-ins, Boarding Houses, Lodging Houses, Dormitories, Dwellings and other Spaces for Lease or Rent: 1. Hotels, motels, drive-inns, apartelle, pension inns and lodging houses P1,350.00 2. Commercial/Residential Building & Lot for Lease 1,350.00 3. Apartment, condominium and house for rent/per unit 50.00 4. Boarding houses, dormitories, bed spaces (bed capacity), per bed 30.00 SCHEDULE H Institutions of Learning 1. Private universities, colleges, schools and educational or vocational institutions based on the total semestral enrollment as follows: Fees Rate Per Quarter a. 50,000 students or more P1,200.00 b. 30,000 or more but less than 50,000 students 900.00 c. 20,000 or more but less than 30,000 students 600.00 d. 10,000 or more but less than 20,000 students 350.00 e. 5,000 or more but less than 1,000 students 200.00 f. 1,000 or more but less than 5,000 students 150.00 g. 300 or more but less than 1,000 75.00 h. Below 300 students 50.00 SCHEDULE I Liquefied Petroleum Gas Dealer: 1. Marketer 1,350.00 2. Dealer 1,350.00 SCHEDULE J Market Stall holders: 1. Public Markets a. For each stall with 100 or more stall holders 50.00 b. For each stall with less than 100 stall holders 50.00 2. Private Markets a. Each stall 50.00 Stall holders with more than five (5) square meter and/or rendering special services such as pawnshops, appliance stores, banks and other similar establishments shall be excluded under the term stall holders and levied garbage fee in accordance with the pertinent provisions of this Chapter. SCHEDULE K Media Facilities: Fees Rate Per Quarter 1. Newspapers, books or magazine publications: a. Daily Newspapers P1,350.00 b. Weekly magazines 1,350.00 c. Books and other magazine publications 1,350.00 2. Radio Stations 1,350.00 3. TV Stations 1,350.00 SCHEDULE L Telegraph, Teletype, Cable and Wireless Communication Companies, etc.: 1. Main Office P1,350.00 2. Every branch/station thereof 850.00 SCHEDULE M Telephone Companies: 1. Main Office P1,500.00 2. Every branch/station thereof 850.00 SCHEDULE N Terminal Garage for Bus, Taxi and other Public Utility Vehicles except those Used for Home Garage P1,350.00 SCHEDULE O Real Estate Dealer/Developer P500.00 SCHEDULE P Office Space 1. Regional Headquarters, Regional Operating Headquarters, Representative Office, Display Offices and other similar offices P1,350.00 2. Non-Stock, Non-Profit Dental Clinic, Medical Clinic, Law Office, Architectural Offices, and other offices of Professional 850.00 SCHEDULE Q Liaison/Administrative & Executive Office P1,350.00 SCHEDULE R Film shootings, per day 50.00 SCHEDULE S Private warehouse or bodega 2,250,00 SCHEDULE T All other Businesses and other Service Agencies not Specifically mentioned above: I. Manufacturers, producers and processors: A. Factory with an aggregate area of: 1,000 sq. m. or more P2,250.00 500 or more but less than 1,000 sq.m 2,250.00 200 or more but less than 500 sq.m 2,250.00 100 or more but less than 200 sq.m 2,250.00 50 or more but less than 100 sq.m 1,000.00 25 or more but less than 50 sq.m 500.00 Less than 25 sq.m 300.00 B. Principal/branch or sales office with an aggregate area of: Factory is Within the Locality 1,000 sq.m. or more P2,250.00 500 or more but less than 1,000sq.m 2,250.00 200 or more but less than 500sq.m 2,250.00 100 or more but less than 200sq.m 2,250.00 50 or more but less than 100sq. m 1,000.00 25 or more but less than 50sq.m 500.00 Less than 25sq.m 300.00 Fees Rate Per Quarter Factory is Outside the Locality 1,000 sq.m. or more P2,250.00 500 or more but less than 1,000sq.m 1,350.00 200 or more but less than 500sq.m 1,350.00 100 or more but less than 200sq.m 1,350.00 50 or more but less than 100sq.m 1,000.00 25 or more but less than 50sq.m 500.00 Less than 25sq.m 300.00 II. Exporters/Importers: 1. Main Office P850.00 2. With Warehouse 1,350.00 III. Brewers, distillers, compounders and public eating places with an aggregate area of: 1,000 sq. m. or more P1,500.00 500 or more but less than 1,000 sq.m 1,350.00 200 or more but less than 500 sq.m 1,350.00 100 or more but less than 200 sq.m 1,350.00 50 or more but less than 100 sq.m 1,000.00 25 or more but less than 50 sq.m 500.00 Less than 25 sq.m 300.00 Carinderia 50.00 IV. Owners or operators of business establishments rendering services: A. Business office of general contractors (building specialty engineering), manpower, service/employment agencies, private detective agencies, advertising agencies with an aggregate area of: 1,000 sq.m. or more P1,350.00 500 or more but less than 1,000 sq.m 1,350.00 200 or more but less than 500 sq.m 1,350.00 100 or more but less than 200 sq.m 1,350.00 50 or more but less than 100 sq.m 1,000.00 25 or more but less than 50 sq.m 500.00 Less than 25 sq.m 300.00 B. Other contractors/business establishments engaged in rendering services, printers and publishers with an aggregate area of: Fees Rate Per Quarter 1,000 sq.m. or more P1,500.00 500 or more but less than 1,000 sq.m 1,350.00 200 or more but less than 500 sq.m 1,350.00 100 or more but less than 200 sq.m 1,350.00 50 or more but less than 100 sq.m 1,000.00 25 or more but less than 50 sq.m 500.00 Less than 25 sq.m 300.00 V. Independent wholesalers, dealers, distributors, repackers and retailers with an aggregate area of: 1,000 sq.m. or more P1,350.00 500 or more but less than 1,000 sq.m 1,350.00 200 or more but less than 500 sq.m 1,350.00 100 or more but less than 200 sq. m 1,350.00 50 or more but less than 100 sq.m 1,000.00 25 or more but less than 50 sq.m 500.00 Less than 25 sq.m 300.00 Sari-Sari Store 50.00 SECTION 5G.02. Time of Payment . The fees prescribed in this Article shall be paid to the City Treasurer or to his duly authorized representative within the first twenty (20) days of each quarter. SECTION 5G.03. Garbage Service Charges for Multiple Business . Where there are two (2) or more kinds of businesses subject to the garbage charges, conducted in the same place or establishment by the same owner or operator, the charge to be collected shall be that which has the highest rate among the businesses concerned plus twenty-five percent (25%) thereof, provided that the total garbage fee shall not exceed Ten Thousand Pesos (P10,000.00) per annum. SECTION 5G.04. Manufacturers, producers maintaining or operating principal offices, factories and/or sales offices in the same premises . For purposes of collection of the garbage charges under Schedule S(1), manufacturer or producers maintaining their factory, principal or sales offices in the same premises shall pay the garbage charges based on the total aggregate area of such business premises at rates prescribed under Schedule S(1-a) of this chapter. SECTION 5G.05. Accrual of fees . All fees collected under this Article shall accrue to the City of Makati to be used for the operating expenses in the collection and disposal of garbage. SECTION 5G.06. Newly established business . In case of newly started business, the applicable garbage charges shall be compounded proportionately to the quarterly charge. DTEIaC SECTION 5G.07. Surcharge for late payment . Failure to pay the garbage charge on time, shall be subject to a surcharge of twenty five percent (25%) of the original amount of charge due, such surcharge to be paid at the same time and in the same manner as the charge due. SECTION 5G.08. Administrative provisions . (a) The owner or operator of business establishments and occupants of residential houses, apartments and flats shall provide for his premises the required garbage can or receptacle properly covered which shall be placed in front of his establishment or place before the time of collection. No Mayor's permit shall be issued or renewed without first complying with this provision, in case of businesses. (b) The Sanitary Inspector (or the City Health Officer) shall inspect once a month the said business establishment to find out whether garbage is properly disposed off within their premises. CHAPTER VI City Charges ARTICLE A Market Fees SECTION 6A.01. Definitions. When used in this Article . (a) Ambulant, Transient or Itinerant Vendors refers to a vendor or seller who does not permanently occupy a definite place in the market but one who comes either daily or occasionally to sell his or her goods. (b) Market Committee refers to the body whose duty is to conduct the drawing of lots and opening of bids in connection with the adjudication of vacant or newly constructed stalls or booths in the city market and to certify to the City Mayor the result thereof. (c) Market premises refers to an open space in the compound; part of the market lot consisting of bare ground, not covered by the market buildings, usually occupied by transient vendors especially during market days. (d) Market rental fee refers to the fee paid and to be collected by the City Treasurer for the privilege of using public markets facilities. (e) Market stalls refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale. (f) Public market refers to any place, building or structure of any kind, designated as such by the Sangguniang Panglunsod, except public streets, plazas, parks, and the like. (g) Stall holder refers to the awardee of a definite space or spaces within a public market who pays rental thereon for the purpose of selling his goods, commodities or services. SECTION 6A.02. Market sections . For purposes of this Article, the public markets of Makati shall be divided into the following sections: (a) Fish section refers to the area where only fresh fish, clams, oysters, lobster, shrimps, seaweeds, and other seafoods or marine products shall be sold. (b) Meat, Pork and dressed chicken Section refers to the area where only all kinds of meat and other meat products shall be sold provided that meat, pork and dressed chicken shall be separately displayed and property labeled. (c) Vegetable and fruit section refers to the area where only all kinds of vegetable, fruits, coconuts, and root crops such as camote, cassava, gabi and the like shall be sold. (d) Dry goods and grocery section refers to the area where only textile, ready-made dresses and apparel, kitchenware and glassware, school and office supplies, novelties, native products shall be sold. (e) Eateries and cooked food section refers to the area where only all kinds, of cooked/prepared food shall be sold. This includes refreshment parlors, cafeterias, and other selling delicacies. (f) (1) Groceries Section refers to the area where only all kinds of cakes, biscuits, pastries, crackers, butter, cheese, confections, candies, canned or bottled foods, beverages, softdrinks, cigarette, flour, oatmeal, ham, bacon, sugar, nuts, sauce, onions, garlic, potatoes, all kinds of cereals such as rice, corn, mango and the like eggs, sausages, starch, smoke fish, dried fish, roll, feeds, soap and other household and food products including firewood and charcoal shall be sold. (2) Rice, corn and other cereal section refers to the area where purely ricecorn and other cereals shall be sold. (g) Poultry product section refers to the area where only live chicken, ducks, turkeys, other fowls and birds, suckling or piglets, and the like that shall be sold. (1) Flower shop section refers to the area where only all kinds of flowers, whether fresh or artificial, flower pots, vases, and other materials needed in floral arrangement shall be sold. (2) Plant and garden section refers to the area where only all kinds of garden accessories and implements or tools shall be sold. (h) Cold storage service section refers to the area where only refrigeration services shall be made available and sale of ice in whatever form shall be conducted. (i) Miscellaneous section refers to the area where any other business not classified herein shall be allowed. The numbering, designation, or other forms of identifying the market section shall be the responsibility of the City Treasurer. SECTION 6A.03. Imposition of Fees . There shall be collected the following market fees: (a) On stalls, per month or fraction thereof, per square meter or fraction thereof: Fees per Month 1. Fish Section P500.00 2. Meat Section 500.00 3. Vegetable and Fruit Section 500.00 4. Dry Goods and Grocery Section 500.00 5. Eateries and Food Section 500.00 6. Rice, corn, other cereals, and/or dried/salted fish 500.00 7. Poultry 500.00 8. Flowers shops 500.00 9. Groceries 1,000.00 10. General merchandise, glassware, chinaware, tableware, and home appliances 500.00 11. Special services not subject to any market fees but shall pay rental fees for occupancy thereof 500.00 Trucks or other conveyances, whether hired or not, parked within the fifty (50) meter radius from the border of the market and disposing, discharging or advertising products/merchandise therein shall also pay the following: Kind of conveyance Rate per entry Jeep (regardless of load) P30.00 Truck (regardless of load) 40.00 Provided, that for better located stalls, such as those front stalls facing the market periphery or streets and corner stalls, there shall be added to the above prescribed fees the following: 1) Front corner stall 20% of the rates imposed 2) Front stalls 15% of the rates imposed 3) Inside corner stalls 10% of the rates imposed (b) On occupants of the market premises, not occupying stalls, per day or fraction thereof, per square meter or fraction P10.00 (c) Fees for Ambulant/Transient Vendor Market fees for the occupancy of market premises by ambulant/transient vendors shall be of the same rates as those prescribed in Sec. 6A.04. (a) plus an additional Ten Pesos (P10.00) per square meter per day of the space occupied or a fraction thereof which may be paid for by said vendors on a monthly basis at his option with the daily rate computed based on a thirty (30) day month factor, they shall be limited to the building. In case the vendor from whom an entrance fee was collected occupies any space with an area in excess of what he paid for, he shall be required to pay the correct amount already paid as entrance fee (those not mentioned are subject to the entrance fee). Duly licensed suppliers or distributors of goods, commodities or general merchandise. On permanent occupants of market stalls, booths, tiendas, or other space, as well as the same occupants when they bring in goods, commodities or merchandise they replenish or augment their stock, shall not be considered as transient vendors and shall be required to pay the market fees herein authorized. IHaCDE In case of flea markets or vending areas, the fees to be collected daily shall not be less than Ten pesos (P10.00) but not more than Twenty pesos (P20.00) according to the commodities sold and by the discretion of the market collector. For all fees not mentioned in Sec. 4B.01 and Sec. 6A,03 there shall be levied annually, from Two Hundred pesos (P200.00) but not more than Four Hundred pesos (P400.00). SECTION 6A.04. Time and Manner of Payment . (a) For stalls The fee for the rental market stalls shall be paid to City Treasurer or his duly authorized representatives within the first twenty (20) days each month. In case of a new lease, the rental due for the month in which the lease starts, shall be paid before occupancy of the stall. (b) For occupancy of market premises The fee shall be collected at the gate of the public market before the transient vendors are allowed to sell their goods inside the market premises. SECTION 6A.05. Issuance of Official Receipts and Cash Tickets . The City Treasurer or his duly authorized representatives shall issue an official receipt as evidence of payment of rentals of fixed stalls. A cash ticket shall be issued to an occupant of the market premises or transient vendor and his name shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space of the market premises to which he is assigned. If a vendor disposes of this merchandise by wholesale to another vendor, the latter shall purchase new tickets if he sell the same merchandise. Even if such sale is done in the same place occupied by the previous vendor. The cash tickets issued shall be torn in half, one-half to be given to the space occupant or vendor and the other half to be retained by the market collector who shall deliver the same to the City Treasurer for counter-checking against his record of cash tickets issued by him for the day. SECTION 6A.06. Surcharge for Late or Non-Payment of Fees . (a) The lessee of a stall, who fails to pay the monthly rental fee within the prescribed period, shall pay a surcharge of twenty five percent (25%) of the total rent due. Failure to pay the rental fee for six (6) consecutive months shall be cause automatic cancellation of the contract of lease of stall, without prejudice to suing the lessee for the unpaid rents at the expense of the lessee. The stall shall be declared vacant and subject to adjudication. (b) Any person occupying space in the market premises without first paying the fee imposed in this Article shall pay three times as much as the regular rate for the space occupied. (c) Any person occupying more space than what he has paid for shall pay the regular rate for such space. SECTION 6A.07. Market Committee . There is hereby created a permanent market committee to be composed of the City Mayor/City Administrator as Chairman, the City Treasurer, City Attorney or a representative of the Sangguniang Panglunsod and a market vendors' representative, as members. The Committee shall have the following duties. (a) Conduct the drawing of lots, and opening of bids for the adjudication of vacant or newly constructed stalls or booths in the City public market in the presence of the district auditor or his duly authorized representative; (b) Adjudicate the transfer of stall holders from one section to another or from one stall to another; and (c) Recommend measures or actions as may be necessary in the resolution of problems in connection with the occupancy of stalls, booths or spaces in the public market. SECTION 6A.08. Adjudication of Stall . (a) Lease period The contract of lease for a stall shall be for a period of three (3) years, renewable upon its expiration, unless revoked in accordance with the provisions of this Article. cCDAHE (b) Notice of Vacancy A notice of vacancy or of newly constructed stalls be made for period of ten (10) days immediately preceding the date fixed for their award to qualified applicants to appraise the public of the fact that such fixed space is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall and the bulletin board of the market. The notice of vacancy shall be written on cardboard, thick paper or any other suitable material and shall be in the following form: NOTICE Notice is hereby given that Stall No. ________ Building (or Pavilion) No. ______ of the market is vacant or will be vacated on ___________, 200__. Any person, 21 years of age or more and is not legally incapacitated, desiring to lease this stall, shall file an application thereof on the prescribed form (copies may be obtained from the Office of the City Treasurer during office hours and before 12:00 o'clock noon of ___________, 1200_). In case there are more than one applicant, the award of the lease of the vacant stall shall be determined thru drawing of lots to be conducted on _______________, 200__ at 12:00 o'clock noon at the Office of the City Treasurer by the Market Committee. This stall is found in the _____________ Section and is intended for the sale of _________. City Treasurer An application fee of Fifty Pesos (P50.00) shall be collected from each applicant to cover the necessary expenses and any excess thereof shall form part of the general fund. (c) Application for Lease (1) The application shall be under oath. It shall be submitted to the Office of the City Mayor by the applicant either in person or through his or her attorney. (2) It shall be the duty of the City Mayor to keep a register book showing the names and addresses of all applicant for a stall, the number and description of the stall applied for, and the date and hour of the receipt by the Treasurer of each application. It shall also be the duty of the Mayor to acknowledge receipt of the application setting forth therein the time and date of receipt thereof. (3) The application shall be substantially in the following form: APPLICATION TO LEASE MARKET STALL/BOOTH The City Mayor City of Makati S i r : I hereby apply under the following contract for the lease of market stall/booth No. ______________ of the ___________ Market. I am __________________ of age, ____________ citizen, residing at ______________________________. Should the above-mentioned stall/booth be leased to me in accordance with rules and regulations, I promise to hold the same under the following conditions: 1. That while I am occupying or leasing this stall/booth (or these stalls/booths), I shall at all times have my picture and that of my helpers (or those of my helpers) conveniently framed and hung up conspicuously in the stall/booth. 2. I shall keep the stall/booth (or stalls/booths) at all times in good sanitary condition and comply strictly with all sanitary and market rules and regulations now existing or which may hereafter be promulgated. 3. I shall pay the corresponding rent for the stall/booth (or stalls/booth) or the fee for the stall/booth (or stalls/booths) in the same manner prescribed by existing ordinances. 4. The business to be conducted in the stall/booth shall belong exclusively to me. 5. In case I engage helpers, I shall nevertheless personally conduct my business and be present at the stall/booth. I shall promptly notify the market authorities of my absence, giving my reason or reasons therefor. 6. I shall not sell or transfer my privilege to the stall/booth or otherwise permit another persons to conduct business therein. 7. Any violation on my part or on the part of my helpers of the foregoing conditions shall be sufficient cause for market authorities to cancel this contract. Very respectfully, __________________________ Affiant I, ____________________________________, do hereby state that I am the person who signed the foregoing application; that I have the same; and that the contents thereof are true to the best of my own knowledge. _______________________ Applicant TIN ___________________ SUBSCRIBED AND SWORN to before me in the City of ____________ Province of ____________ Philippines this _______ day of ________ 200___ Applicant affiant exhibiting to be his/her community tax no. ________________ issued at ______________ Philippines. __________________ Official Title (4) Filipino citizens shall have preference in the lease public markets. If on the last day for filing applications, there is no Filipino citizen who applied, the posting of the Notice of Vacancy shall be repeated for another ten day period. If after the expiration of that period, there is still no Filipino applicant, the market still affected may be leased to an alien applicant who filed his application first. If there are several alien applicants, the adjudication of the market stall shall be made thru drawing of the lots to be conducted by the market committee. In case there is only one Filipino applicant, the stall applied for shall be adjudicated to him. If there are several Filipino applicants for the same stall, adjudication of the stall shall be made thru drawing of lots to be conducted by the stall Committee on the date and hour specified in the notice. The result of the drawing of lots shall be reported immediately by the committee to the City Treasurer concerned for appropriate action. (5) The successful applicant shall furnish the City Mayor two (2) copies of his/her picture immediately after the award of the lease. It shall be the duty of the Mayor to affix one (1) copy of the picture to the application and other copy to the record card. SECTION 6A.09. Miscellaneous Provisions on Stalls . (a) Vacancy of stall before expiration of the lease. If for any reason, a stall holder or lessee discontinues or is required to discontinue his business before his lease contract expires, such stall shall be considered vacant and its occupancy thereafter shall be disposed of in the manner herein prescribed. (b) Partnership with stall holder. A market stall holder who enters into business partnership with any party after he/she acquires the right to lease such stall have no authority to transfer to his/her partner or partners the right to occupy the stall. In case of death or any legal disability of such stall holder to continue in his business, the surviving partners may be authorized to continue occupying the stall for a period not exceeding sixty (60) days within which to wind up the business of the partnership. If the surviving partner is qualified to occupy a stall under the provisions hereof, and the spouse, parent, son, daughter or relative within the third degree by consanguinity or affinity of the deceased is not applying for the stalls, he/she shall be given the preference to continue occupying the stall concerned, if he/she applies for it. (c) Lessee to personally administer his stall. Any person who has been awarded the right to lease a market stall in accordance with the provisions hereof, shall occupy, administer and be present personally at his stalls. He may employ helpers who must be citizens of the Philippines, including but not limited to his spouse, parents and children who are actually living with him and who are not disqualified under the provisions hereof. The persons to be employed as helpers shall under no circumstances, be person with whom the stall holder has any commercial relation or transaction. (d) Dummies; sub-lease of stalls. In any case where the person registered to be the holder or lessee of a stall in the public market, is found to be the person who is actually occupying said stall, the lease of such stall shall be canceled, if upon investigation such stall holder shall be found to have sub-leased his stall to another person or to have connived with such person so that the latter may for any reason, be able to occupy the said stall. SECTION 6A.10. Responsibility for Market Administration . The City Mayor shall exercise direct and immediate supervision and control over the city public market and personnel thereof, including those whose duties concern the maintenance upkeep of the market and market premises, in accordance with existing ordinances and other pertinent rules and regulations. HaTSDA SECTION 6A.11. Rules and Regulations . (a) The peddling or sale outside the public market site or premises of foodstuffs, which easily deteriorate. Like fish and meat, is hereby prohibited. (b) No person shall utilize the public market or any thereof for residential purposes. (c) It shall be unlawful for any person to peddle, hawk, sell or offer for sale, or expose for sale, any article in the passageway (pasillo) used by purchasers in the market premises. (d) It shall be unlawful for any person to resist, obstruct, annoy or impede any market employee or personnel in the performance of his duties; nor shall parents allow their children to play in or around their stalls or in the market premises. (e) It shall be unlawful for any person to drink, serve or dispense liquor or any intoxicating drinks within the premises of the public market. (f) No merchandise or article shall be sold, offered for sale or exposed for sale in the public market unless the same was legally acquired by the vendor or stall holder and that taxes of any kind due thereon had been paid. (g) It shall be unlawful for any lessee to remove, construct, electrical wiring, or water connection without prior permit from the market administrator and approved by the City Treasurer. (h) The City of Makati shall not be responsible to the occupants of stalls for any loss or damage caused by fire, theft, robbery, "force majeure" or any other cause. All articles or merchandise left in the public market during closure time shall be at the risk of the stall holder or owner thereof. (i) All articles abandoned in any public market building in violation of any provisions of this Article or any regulation or rule on the management of the market, shall be deemed a nuisance. It shall be the duty of the Market Administrator or his subordinates to take custody thereof. In case the articles are claimed within twenty-four (24) hours thereafter, they shall be returned to their original owners upon payment of actual expenses incurred in their safe-keeping, unless they have do deteriorated as to constitute menace to public health, in which case they shall be directed of in the manner directed by the Treasurer, who may also in his discretion, cause the criminal prosecution of the guilty party, or merely warn him against future violation. In case where the articles have not deteriorated and are not claimed within the time herein fixed, said articles shall be sold at public auction, and the proceeds thereof shall be disposed in accordance with law. SECTION 6A.12. Applicability Clause . Existing laws, ordinance, rules and regulations pertaining to the public market and its premises are hereby adopted as part of this Article. ARTICLE B Slaughter and Corral Fees SECTION 6B.01. Imposition of Fees . (a) Permit fee to slaughter Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the City Veterinarian concerned or his duly authorized representative, who will determine whether the animal or fowl is fit for human consumption, thru the City Treasurer upon payment of the corresponding fee, as follows: Per head Large cattle P30.00 Hogs 20.00 Goats 15.00 Sheeps 15.00 Others 15.00 (b) Slaughter Fee . The fee shall be paid to cover the cost of services in the slaughter of animals at the city slaughterhouse, in accordance with the following rates: (1) For public consumption, per kilo Large cattle P0.30 Hogs 0.30 Goats 0.20 Sheeps 0.20 Others 0.20 (2) For home consumption, per head Large cattle 20.00 Hogs 10.00 Goats 5.00 Sheeps 5.00 Others 5.00 (3) Corral fee, per head, per day or fraction thereof: Large cattle, per head 3.00 Hogs, per head 1.50 Goats, per kilo 0.90 Sheeps, per kilo 0.90 Others, per kilo 0.90 SECTION 6B.02. Prohibition . Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the City Veterinarian SECTION 6B.03. Time of Payment . (a) Permit fee The fee shall be paid to the City Treasurer upon application for a permit to a slaughter with the City Veterinarian. EDATSI (b) Slaughter fee The fee shall be paid in the City Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside the public slaughterhouse. (c) Corral fee The fee shall be paid in the City Treasurer before the animal is kept in the City corral or any place designated as such. If the animal is kept in the corral beyond the period paid for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. SECTION 6B.04. Administrative Provisions . (a) The Slaughter of any kind of animal intended for sale shall be done only in the City slaughterhouse designated as such by the Sangguniang Panglunsod. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold or offered for sale. (b) Before issuing the permit for the slaughter of large cattle, the City Treasurer shall require for branded cattle, the production of the certificate of ownership if the owner is the applicant, or the original certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit it 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 be collected thereof. For unbranded cattle that have not yet reached the age of branding, the City 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 therefore before the slaughter permit it granted. (c) Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the City Veterinarian or his duly authorized representative, through the City Treasurer. The permit shall bear the date and month of issue and the stamp of the City 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 on a conspicuous place in his/her stall at all times. ARTICLE C Licensing of Meat Handlers SECTION 6C.01. Definition . Licensing and Registration of butchers, meat vendors, meat dealers and meat stalls/shops is to be exercised by the City. All butchers, meat and aquatic resources vendors, dealers and meat stalls/shops, owners/operators must first secure the following before securing the Meat Handler's License or Butcher's License: 1. Health Certificate 2. Mayor's Permit 3. Police Clearance 4. Barangay Clearance SECTION 6C.02. Imposition of Fees . Fees per Annum Meat Processor P500.00 Meat Shop Operator 300.00 Meat Dealer 300.00 Vendor 200.00 Butcher 200.00 Dresser 100.00 Cutter 100.00 SECTION 6C.03. Time of Payment . The fees imposed shall be paid to the City Treasurer upon application for license or meat handlers and shall be renewed every year. ARTICLE D Tiangge or Privilege Store SECTION 6D.01. Definition . Tiangge or "Privilege Store" refers to a store or outlet, that does not have a fixed location and normally is set up in places like shopping malls, hospitals, office buildings, hotels, villages or subdivisions, churches, parks, sidewalks, streets and other public places, for the purpose of selling a variety of goods l services for short durations of time or special events. SECTION 6D.02. Imposition of Fees . (a) There shall be a daily fee of P150.00 per day to all stalls set up in an airconditioned place/area or establishment regardless of dimension, located in the City of Makati for the duration that the Tiangge or "Privilege Stores" is allowed to operate. (b) There shall be a daily fee of P100.00 per day to all stalls set up in a non-airconditioned place/area or establishment regardless of dimension, located in the City of Makati for the duration that the Tiangge or "Privilege Stores" is allowed to operate. (c) Should the duration exceed three (3) months in any taxable year, then it shall not be considered a Tiangge or "Privilege Store". It shall be subject to the business tax at the rate prescribed under Chapter III subsection (e) as provided in this code. SECTION 6D.03. Exemption . The fees imposed in this Article shall not be collected from those under contract with Exhibit Organizers. Provided, however, the exhibit organizer must have an existing business permit and has paid the city taxes and fees for the current year. SECTION 6D.04. Time and Manner of Payment . The fees imposed shall be paid and collected daily by the duly authorized representative/s of the City Treasurer and shall in return issue an Official Receipt as evidence of payment of the daily activities of the Tiangge or Privilege Stores. SECTION 6D.05. Penalty . The Tiangge or Privilege Store who fails to pay the daily fee for five (5) consecutive days shall cause automatic closure of the Tiangge or Privilege Store. ARTICLE E Recreational Facility Charges SECTION 6E.01. Imposition of Charges . the following charges shall be collected for the use of recreational facilities or operated by the City of Makati. Charge Duration Succeeding Hours (a) Parks and Garden 1. Wedding, Business meeting, civic-socio gathering a) Non-resident 6,000.00 4 hrs. 1,000.00/hr. b) Resident 4,000.00 500.00/hr. 2. Debut, Anniversary, Baptism a) Non-resident 4,000.00 4 hrs. 1,000.00/hr. b) Resident 3,000.00 500.00/hr. 3. Birthday, Makati City School and Office activities such as reunions or Beauty contest, etc. a) Non-resident 3,000.00 4 hrs. 700.00/hr. b) Resident 2,000.00 300.00/hr. (b) Covered courts except Barangay Bangkal, Carmona and Guadalupe Nuevo/as per Mun. Ordinance No. 94-131 Amendment of Existing Mun. Ord. No. 94-131 Residents without lights P25.00/hr. Residents with lights 100.00/hr. Non-residents without lights 200.00/hr. Non-residents with lights 400.00/hr. (c) Kolesyum ng Bayan Residents without lights 50.00/hr. Residents with lights 200.00/hr. Non-residents without lights 500.00/hr. Non-residents with lights 800.00/hr. (d) Makati Coliseum PBL/PYBL without AC 2,250.00/hr. PBL/PYBL with AC (2 games) 30,000.00 PBL Referees Practice 700.00/hr. PBA with AC (2 games) 40,000 + 5% of GS PBL Team Practice 1,000.00/hr. Private Establishment w/o AC 1,000.00 Private Establishment with AC 10,000.00/hr w/ RM 7,500.00/hr w/ RM FIBL with AC (2 games) 30,000.00 (e) Physical Fitness Gym Membership Fee Outsiders 300.00/yr 20.00/session Employees 30.00/month 15.00/session (f) Aerobics Outsiders 150.00/month Employees 30.00/month ARTICLE F Rental of City Cemetery Lots SECTION 6F.01. Imposition of Fee . There shall be collected the following rental fees for a cemetery lot. Fees (a) For the lease of each niche in any of the city cemeteries for a five-year period P60.00 (b) For the extension of the lease of each niche to one year or fraction thereof 15.00 The fee imposed herein shall not be charged and/or collected in case the deceased was at the time of death, in the employ of the Philippine Government. DCcAIS SECTION 6F.02. Time of Payment . The fee shall be paid to the city upon application for a burial permit prior to the construction thereof of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid annually within twenty (20) days before the anniversary date of the initial payment made. SECTION 6F.03. Administrative Provisions . (a) Permit to Construct . 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 City Mayor, upon recommendation of the City Health Officer. (b) Renewal of Lease . In case the lessee intends to renew the lease after its termination, he must inform the City Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding rental fees therefor. It shall also be the duty of the City Treasurer to prepare and submit to the City Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The City 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. (c) Cemetery Registry . The City Treasurer shall keep a register on account of The cemetery, together with such additional information as may be required by the Sangguniang Panglunsod. CHAPTER VII General Administrative and Penal Provisions ARTICLE A Collection and Accounting City Revenues SECTION 7A.01. Tax Period and Manner of Payment . Unless otherwise provided in this Code, the tax period of all city taxes, fees and charges shall be the calendar year. Such taxes, fees and charges may be paid in quarterly installments. SECTION 7A.02. Accrual of Tax . Unless otherwise provided in this Code, all city taxes, fees and charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees and charges in the rates thereof, shall accrue on the first (1st) day of the next quarter following the effectivity of the ordinance imposing such new levies or rates. SECTION 7A.03. Time of Payment . Unless otherwise provided in this Code, all City taxes, fees and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter as the case may be. The Sangguniang Panglunsod, for justifiable reason or cause, extend the time of payment of such taxes, fees or charges without surcharges or penalties but only for a period not exceeding six (6) months. SECTION 7A.04. Surcharges and penalties on unpaid taxes, fees, or charges . There is hereby imposed a surcharge of twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time and an interest at the rate of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 7A.05. Interest on other Unpaid Revenues . Where the amount of any other revenue due to the city except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as. part of that amount an interest at the rate of 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 portion thereof exceed thirty-six (36) months. SECTION 7A.06. Collection of City Revenues by City Treasurer . Unless otherwise specified, all city taxes, fees, or charges shall be collected by the City Treasurer and his duly authorized deputy. The City Treasurer may designate the Barangay Treasurer as his deputy to collect city taxes, fees, or charges. In case a bond is required for the purpose, the city government shall pay the premiums thereon in addition to the premiums of bond that may be required under this Code. SECTION 7A.07. Examination of Books of Accounts and Pertinent Records of Business Establishments by the City Treasurer . Only the City Treasurer may, by himself/herself or through any of his/her deputies duly authorized in writing, examine the books of accounts, and other pertinent records of any person, partnership, corporation, or association subject to city taxes, fees and charges in order to ascertain, assess, and collect the correct amount of the taxes, fees and charges. Such examination shall be made during regular business hours, within a period of five (5) years pursuant to Section 194 of the Local Government Code (LGC) of 1991. The City Treasurer may examine the books of accounts and other records pertinent to the previous unexamined years, and shall be certified to by the City Treasurer. Such certificate shall be made of record in the books of accounts of the taxpayers examined. The Business Establishment under examination shall furnish the following financial documents: 1. Certified true copies of Audited Financial Statements, Income Tax Returns and Quarterly Value Added Tax (VAT). 2. In case of Fiscal Year, a readjustment from Fiscal Year to Calendar Year shall be made by the taxpayer. 3. Photocopies of the Official Receipts in payment of business taxes, fees and charges, and duly approved application form for renewal of annual business permits. 4. In case there is a branch, sales office, factory, warehouse and/or project office located in another locality or outside Makati, breakdown of "Gross Sales or Receipts", assessment and proof of payment or certified true copies of Official Receipts issued by the localities where the branch, sales office, factory, warehouse and/or project office is located covering the years of examination. 5. Books of Accounts In case the examination herein authorized is made by a duly authorized deputy of the City Treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the taxpayers whose books, 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. In case the City Treasurer or his/her duly authorized representative is refused or denied entry to taxpayer's premises, or refused or denied access to taxpayer's books of accounts and other pertinent financial records, the taxpayers Mayor's Permit may be revoked and the business establishments accordingly closed. Further, a copy of the taxpayer's financial statements and other pertinent financial records shall be submitted to the City Treasurer within five (5) days from receipt of written demand duly signed by the City Treasurer, or within the period stated therein. Failure to submit the documents required under this provision within five (5) days from receipt of written demand or within the period set therein, the taxpayer's Mayor's Permit may be revoked and the business establishment accordingly closed. In addition to the sanctions mentioned in the last two preceding paragraphs, the taxpayer who refuses or denies entry or access to books of accounts and other pertinent financial records, or who fails or refuses to submit the books of accounts and other pertinent financial records to the City Treasurer despite demand, or the president, comptroller, or accountant, in case the taxpayer is a corporation, shall suffer a penalty of imprisonment of thirty (30) days or a fine of not less than five thousand pesos (Php5,000.00) but not more than fifty thousand pesos (PhP50,000.00) for every year of examination, or both, at the discretion of the court. For this purpose, the record of the revenue district office of the Bureau of Internal Revenue and Securities and Exchange Commission shall be made available to the City Treasurer, his/her deputy, or duly authorized representative subject to the guidelines issued by the Department of Finance. cCaSHA SECTION 7A.08. Presumptive Assessment . In case the City Treasurer or his/her duly authorized representative is refused or denied entry to taxpayer's premises, or refused or denied access to taxpayer's books of accounts and other pertinent financial records, or the taxpayer fails or refuses to submit his books of accounts and other pertinent financial records when so required, the taxpayer shall be presumed liable for taxes, fees and charges based on available records and documents, and presumptive assessment shall be prepared by the City Treasurer's Office accordingly. SECTION 7A.09. Promulgation of Rules and Regulations . (a) Within seven (7) days after the approval of this code, the City Mayor shall convene the Oversight Committee herein provided for. The said Committee shall formulate and issue the appropriate rules and regulations necessary for the efficient and effective implementation of the provisions of this code. (b) The Oversight Committee shall be composed of: (1) The City Vice-Mayor, who shall be the Chairman; (2) The chairman of the Ways and Means Committee of the Sangguniang Panlunsod, who shall be the Vice-Chairman; (3) The Vice-Chairman of the Ways and Means Committee of the Sangguniang Panlunsod, as member; (4) The Secretary of the Sangguniang Panlunsod, as members; (5) The City Administrator, as member; (6) The City Treasurer, as member; (7) The City Assessor, as member; (8) The City Engineer, as member; (9) The City Attorney, as member; (10) The Chief Business Permit Office, as member; (c) The Committee shall submit each recommendation to the City Mayor within two (2) months after each organizations. Thereafter, the Committee shall monitor the implementation of the provisions of this Code and recommend from time to time additional rules and regulations or changes thereof. SECTION 7A.10. Accounting of Collection . Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations, and credited to the General Fund of the City. SECTION 7A.11. Accrual to the General Fund of Fines, Costs and Forfeitures . Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any city ordinance shall accrue to the General Fund of the City. SECTION 7A.12. Issuance of Receipts . It shall be the duty of the city Treasurer or his authorized representative to issue the necessary receipt to the person paying the tax, fee or charge, indicating therein the date, amount, name of the person paying and the account for which it is paid. In acknowledging payment of city taxes, fees and charges, it shall be the duty of the City Treasurer or his deputies to indicate on the official receipt issued for the purpose the number of the corresponding city tax ordinance. SECTION 7A.13. Record of Taxpayers . It shall be the duty of the City Treasurer to keep the records, alphabetically arranged and open to public inspection, of the names of all persons paying city taxes, fees and charges, as far as practicable. He shall establish and keep current appropriate tax role for each kind of tax, fee or charge provided in this Code. ARTICLE B Civil Remedies for Collection of Revenues SECTION 7B.01. Local Government's Lien . City taxes, fees, charges and other revenue 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 the lien but also upon 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 city taxes, fees and charges including related surcharges and interests. SECTION 7B.02. Civil Remedies . The civil remedies for the collection of city taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action thru distraint of goods, chattel, or effects, and other personal property of whatever character, including stocks and other securities, debts credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or rights to real property; and (b) By judicial action. Either or both of these remedies may be pursued concurrently or simultaneously at the discretion of the Mayor upon the recommendation of the City Treasurer. SECTION 7B.03. Distraint of Personal Property . The remedy by distraint shall proceed as follows: (a) Seizure Upon failure of the person owing any local tax or other impositions to pay the same at the time required, the City Treasurer or his deputy may upon written notice, seize or confiscate any personal property belonging to that person of any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charges in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the City Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayers 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 bistrained Goods The officer executing the distraint shall make or cause to be made an accounting of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with owner or person from which possession of goods, chattels or effects were taken, or 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 executing the distraint shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the city 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. One place for posting of the notice shall be at the Office of the Mayor. (d) Release of Distrained Property upon Payment Prior to Sale . If at any time prior to the consummation of the sale all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five days (5) after the sale, the City Treasurer, shall make a report of the proceedings in writing to the City Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the city 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 cancelled. CIDcHA Said Committee on Appraisal shall be composed of the City Treasurer as chairman, with a representative of the Commission on Audit and the City Assessor as members. (f) Disposition of Proceeds . The proceeds of the sale shall be applied to satisfy the tax, together with the increment thereto incident to delinquency, and the express of the distraint and sale. Any 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 seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses is collected. SECTION 7B.04. Levy on Real Property . After the expiration of the time required to pay the delinquent tax, fee, or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the City Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the descriptions of the property upon which levied is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and the Register of Deeds of the city where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, 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 is 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 City Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panglunsod. SECTION 7B.05. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or any of his deputies who fail to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. SECTION 7B.06. Advertisement and Sale . Within thirty (30) days after levy, the City Treasurer shall proceed to publicity advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city building and in a public and conspicuous place in the barangay where the real property is located and by publication once a week for three (3) weeks in a newspaper of general circulation in the city where the property is located. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the city building, or on the property sold, or at any other place as determined by the City Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlunsod. The City Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests, or penalties: Provided, however, That any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The City Treasurer may advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Article, 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. SECTION 7B.07. Redemption of Property Sold . Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the City Treasurer or 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 two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or his deputy. The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus interest of 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, 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. SECTION 7B.08. Final Deed for Purchaser . In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 7B.09. Purchase of Property by the City Government for want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the City Treasurer conducting the sale shall purchase the property in behalf of the province to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of any such declaration of forfeiture to transfer the title of the forfeited property to the city without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the City Treasurer the full amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and the costs of sale. If the property is not redeem as provided herein, the ownership thereof shall be fully vested on the city. SECTION 7B.10. Resale of Real Estate taken for Taxes, Fees, or Charges . The Sangguniang Panglunsod shall, by separate ordinance duly approved, and upon notice of not less than twenty (20) days sell and dispose of the real property acquired in section 7B.09 at public auction. The proceeds of the sale shall accrue to the General Fund of the City. SECTION 7B.11. Collection of Delinquent Taxes, Fees, Charges or other Revenues through Judicial Action . The city may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in subsection (a) of Sec. 7B.14 of this Code. SECTION 7B.12. 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. SECTION 7B.13. Personal Property Exempt from Distraint or Levy . The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any city tax, fee or charge, including the related surcharge and interest: (a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; (b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent Taxpayer may select, and necessarily used by him in his ordinary occupation; (c) His necessary clothing, and that of all his family; (d) Household furniture and utensils necessary for housekeeping and used for the purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); TIHDAa (e) Provisions, including crops, actually provided for individual or family use Sufficient for four (4) months; (f) The professional libraries of doctors, engineers, lawyers and judges; (g) Any material or article forming part of a house or improvement of any real property; SECTION 7B.14. Taxpayer's Remedies . (a) Periods of Assessment and Collection . (1) City taxes, fees, or charges shall be assessed within five (5) years from the date they become 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 may be assessed within a period of three (3) years from the date they become due. (2) 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 total of the fraud or intent to evade payment. (3) City 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, or charges assessed before the effectivity of the Local Government Code may be within the period of three (3) years from the date of assessment. (4) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: (i) The Treasurer legally prevented from making the assessment of collection; (ii) The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect and (iii) The taxpayer is out of the country or otherwise cannot be located. (b) Protest of Assessment . When the City Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature on the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment; the taxpayer may file a written protest with the City Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The City Treasurer shall decide the protest within sixty (60) days from the time of its filing. If the City Treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice cancelling wholly or partially the assessment. However, if the City Treasurer finds assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from the receipt of the denial of the protest or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. (c) Payment under protest No protest, however, shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipt the words "paid under protest." A copy of the tax receipt shall be attached to the written protest contesting the assessment. (d) 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 of refund or credit has been filed with the City Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit. The tax credit granted a taxpayer shall not be refundable in cash but shall only be applied to future tax obligations of the same taxpayer for the same business. If a taxpayer has paid in full the tax due for the entire year and he shall have no other tax obligations payable to the Local Government of the City of Makati during the year, his tax credit, if any, shall be applied in full during the first quarter of the next calendar year or the tax due from him for the same business of said calendar year. Any question on the constitutionality or legality of this Code 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 the effectivity of this Code and the accrual and payment of the tax, fee, or charge levied herein. Provided, finally that within thirty (30) d s after 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 appropriate proceedings with a court of competent jurisdiction. ARTICLE C Miscellaneous Provisions SECTION 7C.01. Power to Levy other Taxes, Fees or Charges . The city shall 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 contrary 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 7C.02. Publication of the Revenue Code . Within ten (10) days after its approval, a certified true copy of this Code 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 or local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 7C.03. Public Dissemination of this Code . Copies of this revenue Code shall be furnished to the City Treasurer and the City Administrator for public dissemination. SECTION 7C.04. Authority to Adjust Rates . The Sangguniang Panglunsod shall have the sole authority to adjust the 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 the Local Government Code. SECTION 7C.05. Authority to Grant Tax Exemption Privileges or Incentives . While sangguniang panglunsod may grant tax exemption, tax incentive, or tax relief, such grant shall not apply to Mayor's Permit and other Regulatory Fees which are levied under the police power of Makati City. SECTION 7C.06. 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 R.A. No. 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; texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn upon the effectivity of this Code. ARTICLE D General Penal Provision SECTION 7D.01. Penalty . Any violation of the provisions of this Code not herein otherwise covered by a specific penalty, or of the rules and regulations promulgated under authority of this Code, shall be punished by a fine of not exceeding One Thousand Pesos (1,000.00), or imprisonment of not less than one (1) month nor more than six (6) months or both, at the discretion of the Court. CHAPTER VIII Final Provisions SECTION 8.01. Separability Clause . If, for any reason, any provision, section or part of this Code is declared not valid by a court of competent jurisdiction, such judgment shall not affect or impair the remaining provisions, sections, or parts which shall continue to be force and effect. SECTION 8.02. Applicability Clause . All other matters relating to the impositions in this Code shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 8.03. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Code are hereby repealed or modified accordingly. CAcDTI SECTION 8.04. Effectivity . This Code shall take effect January 01, 2006 following its complete publication in a newspaper of general and/or local circulation. ENACTED on this 27th day of October, 2005 in the City of Makati. I HEREBY CERTIFY THAT THE FOREGOING ORDINANCE WAS ADOPTED AND APPROVED BY THE SANGGUNIAN PANLUNGSOD OF MAKATI IN SPECIAL SESSION HELD ON THE DATE AND PLACE FIRST ABOVE GIVEN. (SGD.) ROGELIO U. MARASIGAN City Secretary Attested: (SGD.) JEJOMAR BINAY JR. City Councilor (SGD.) PEDRO A. IBAY City Councilor (SGD.) ERNESTO A. ASPILLAGA City Councilor (SGD.) FERDINAND T. EUSEBIO City Councilor (SGD.) ISRAEL S. CRUZADO City Councilor (SGD.) DIVINA A. JACOME City Councilor (SGD.) ROMEO C. MEDINA City Councilor (SGD.) NELSON S. PASIA City Councilor (SGD.) ROMANA PANGILINAN City Councilor (SGD.) RICO J. PUNO City Councilor (SGD.) MONIQUE Q. LAGDAMEO City Councilor (SGD.) NEMESIO S. YABUT, JR. City Councilor ERLINDA S. GONZALES City Councilor (On Official Leave) (SGD.) ELIAS V. TOLENTINO City Councilor (SGD.) RICARDO S. JAVIER City Councilor (SGD.) CHRISTIAN P. MERCADO City Councilor (SGD.) RICARD S. JAVIER City Councilor (SGD.) CHRISTINE P. MERCADO SK President (SGD.) RODOLFO F. SESE President, Liga ng mga Barangay (SGD.) ERNESTO S. MERCADO Vice Mayor & Presiding Officer APPROVED: (SGD.) JEJOMAR C. BINAY City Mayor