Business and Miscellaneous Taxes

December 2, 1993 MALABON ORDINANCE NO. 030-93 PRESENT: Hon. Amado S. Vicencio Vice-Mayor Presiding Justice Hon. Brigido A. Abad Municipal Councilor Hon. Benjamin C. Galauran Municipal Councilor Hon. Merlin M. Magbiray Municipal Councilor Hon. Venancio M. Sevilla Municipal Councilor Hon. Librada T. Dio Municipal Councilor Hon. Jose A. Maalac Municipal Councilor Hon. Rosauro A. Villegas Municipal Councilor Hon. Ejercito B. Aquino Municipal Councilor Hon. Angel G. Reyes Municipal Councilor Hon. Consuelo G. Torres Municipal Councilor Hon. Canuto S. Oreta Municipal Councilor/ABC Federation Hon. Celine Elisa M. Oreta Municipal Councilor/SK Federation On Motion of Hon. Coun. Villegas Co-sponsor: Hon. Coun. Reyes and duly seconded by Hon. Coun. Abad, Hon. Coun. Celine Oreta, Hon. Coun. Sevilla, Hon. Coun. Maalac, Hon. Coun. Torres, Hon. Coun. Aquino and Hon. Coun. Magbiray, it is hereby approved TITLE III Tax on Business CHAPTER 11 Scope and Definitions SECTION 73. * Scope. The Municipality hereby levy taxes on all businesses that is within its authority to tax as enumerated in Chapter 2, Book II of R.A. 7160. SECTION 74. Definitions . 1) 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. DcAEIS To be considered an "agricultural product", whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products , as defined, include those that 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-products" 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 from copra or molasses from sugar cane. 2) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; 3) Amusement Device refers to machines or apparatuses for visual entertainment, games of skill or similar amusements. 4) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; 5) Bar includes any place where intoxicating and fermented liquors or malt are sold, even without food, where services of 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 purpose; otherwise the place shall be classified as a dance hall or night or day club. A cocktail lounge, beer garden, or pub house is considered a bar even if there are no hostesses or waitresses to entertain customers. 6) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; 7) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder; 8) 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, hostesses, masseurs, commercial stewards and stewardesses, etc. 9) Capital Investment is the capital which a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; 10) Carinderia refers to any public eating place where foods already cooked are served at a price. 11) Charges refer to pecuniary liability, as rents or fees against persons or property; TAaCED 12) Contractor includes persons, natural or juridical, not subject to professional tax under Article 229 of this Rule, 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 Title, the term contractor shall include general engineering, general building and specialty contractors as defined under applicable laws; filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the 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 equipments, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning of surfacing and recutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishment, 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; TDCcAE 13) Corporation includes partnerships, no matter how created or organized, joint stock companies, joint accounts (cuentas en participation), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation, means a foreign corporation not otherwise organized under the laws of the Philippines, but engaged in trade or business within the Philippines; 14) Countryside and Barangay Business Enterprise refer to any business entity, association, or cooperative registered under the provision of R.A. 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprise (Kalakalan 20); EDSHcT 15) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market; 16) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties; THIASE 17) Franchise is a right or privilege, affected with 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; 18) 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 quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT); 19) Levy means an imposition or collection of an assessment, tax, tribute or fine. 20) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or from or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process, combines any such raw material or manufactured or partially manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his use or consumption; dctai 21) Marginal Farmer or Fisherman refer to individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family, and whose annual net income from farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; 22) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street-sweepers sprinklers, lawn mowers, bulldozers, graders, fork-lifts, amphibian trucks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; 23) Municipal Waters include not only streams, lakes, and tidal waters within the municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the municipality or city touch the sea at low tide and third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities; 24) 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. 25) 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. 26) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishments or undertaking; 27) Peddler means any person who, either for himself or on commission, travels from place to place and sell his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Rule; 28) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; 29) Privately-Owned Public Market means those market establishments including shopping centers funded and operated by private persons, natural or juridical, under government permit. 30) Producer means essentially the same as a "manufacturer", except that it is more commonly used to denote a person who raises agricultural crops and puts them in a marketable condition. 31) Real Estate Broker 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 of receiving compensation; a) 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 interest therein; b) or negotiate loans on real estate; c) or leases or offers to lease or negotiates the sale, purchase or exchange of a lease, or rents or places for rent or collects rents from real estate or improvements thereon; TEAcCD d) 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, on 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 any of the acts aforesaid with 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 a performance of a contract conveying real estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or assigned in bankruptcy or insolvency or to any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trust. 32) Real Estate Dealer includes any person engaged in the business of buying, selling, exchanging, leasing, or renting property as principal and holding himself out as a full or part-time dealer in real estate or as an owner of rental property or properties rented or offered for rent for an aggregate amount of One Thousand (P1,000.00) Pesos or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the owner or sub-lessor of property rented or offered for rent for an aggregate amount of One Thousand (P1,000.00) Pesos or more, a year. An owner of sugar lands subject to tax under Commonwealth Act No. 567 shall not be considered a real estate dealer under this definition. 33) Rental means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing. 34) Residents refer to the natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city, or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; DcaECT 35) Restaurant is any establishment offering to the public regular and special meals or menu, cooked foods and short orders. This term includes caterers. 36) Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold; 37) Services means the duties, works or functions performed or discharged by a government officer, or by a private person contracted by the government or the case may be. 38) Shopping Center means a building, establishment, or a place, or parts thereof, leased to several different persons but not less than ten (10) persons to be used principally by them, separately for selling assorted, non-perishable and dry goods merchandise or articles, including refrigerated goods. 39) Tax means an enforced contribution, usually monetary in form, levied by the law-making body on persons or property subject to its jurisdiction for the precise purpose of supporting governmental needs. 40) Vessel includes every type of boat, craft, or other artificial contrivance used, or capable of being used, as a means of transportation on water; HCaEAT 41) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel; and 42) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user. CHAPTER 12 Graduated Tax on Business SECTION 75. Imposition of Tax . These is hereby imposed on the following persons, natural or juridical, who establish, operate, conduct or maintain their respective businesses within the Municipality of Malabon, a graduated business tax in the amounts hereafter prescribed; a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year: Per Annum Less than P10,000.00 P165.00 P10,000 or more but less than 15,000.00 220.00 15,000 or more but less than 20,000.00 302.00 20,000 or more but less than 30,000.00 440.00 30,000 or more but less than 40,000.00 660.00 40,000 or more but less than 50,000.00 825.00 50,000 or more but less than 75,000.00 1,320.00 75,000 or more but less than 100,000.00 1,650.00 100,000 or more but less than 150,000.00 2,200.00 150,000 or more but less than 200,000.00 2,750.00 200,000 or more but less than 300,000.00 3,850.00 300,000 or more but less than 500,000.00 5,500.00 500,000 or more but less than 750,000.00 8,000.00 750,000 or more but less than 1,000,000.00 10,000.00 1,000,000 or more but less than 2,000,000.00 13,750.00 2,000,000 or more but less than 3,000,000.00 16,500.00 3,000,000 or more but less than 4,000,000.00 19,800.00 4,000,000 or more but less than 5,000,000.00 23,100.00 5,000,000 or more but less than 6,500,000.00 24,375.00 6,500,000.00 or more but less than 50,000,000.00 the tax at 6,500,000.00 plus an additional tax of twenty-five (25%) percent of one (1%) percent of the excess of 6,500,000.00. 50,000,000.00 or more but less than 100,000,000.00 the tax at 50,000,000.00 plus an additional tax of twenty (20%) percent of one (1%) percent of the excess of 50,000,000.00. aSTHDc 100,000,000.00 or more the tax at 100,000,000.00 plus an additional tax of fifteen (15%) percent of one (1%) percent. The preceding rates shall apply only to amount of domestics sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated in paragraph (c) of this Section. b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year: Per Annum Less than P1,000.00 P19.00 P1,000 or more but less than P2,000.00 35.00 2,000 or more but less than 3,000.00 53.00 3,000 or more but less than 4,000.00 76.00 4,000 or more but less than 5,000.00 105.00 5,000 or more but less than 6,000.00 128.00 6,000 or more but less than 7,000.00 151.00 7,000 or more but less than 8,000.00 174.00 8,000 or more but less than 10,000.00 197.00 10,000 or more but less than 15,000.00 231.00 15,000 or more but less than 20,000.00 289.00 20,000 or more but less than 30,000.00 347.00 30,000 or more but less than 40,000.00 462.00 40,000 or more but less than 50,000.00 693.00 50,000 or more but less than 75,000.00 1,040.00 75,000 or more but less than 100,000.00 1,386.00 100,000 or more but less than 150,000.00 1,964.00 150,000 or more but less than 200,000.00 2,541.00 200,000 or more but less than 300,000.00 3,465.00 300,000 or more but less than 500,000.00 4,620.00 500,000 or more but less than 750,000.00 6,930.00 750,000 or more but less than 1,000,000.00 9,240.00 1,000,000 or more but less than 2,000,000.00 10,500.00 For every One Million (P1,000,000.00) Pesos or fraction thereof in excess of Two Million (P2,000,000.00) Pesos, but less than Ten Million (P10,000,000.00) Pesos gross receipts, an additional tax at Twenty-Five (25%) percent of One (1%) percent shall be imposed. aDcTHE For every One Million (P1,000,000.00) Pesos or fraction thereof in excess of Ten Million (P10,000,000.00), the tax imposed shall be at the rate of Twenty (20%) percent of One (1%) percent in addition to the tax due at Ten Million (P10,000,000.00) Pesos gross receipts. The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this Section. c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed in paragraphs (a), (b) and (d) 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 gas; (4) Laundry soap, detergents, and medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides, and other farm inputs; ICcDaA (6) Poultry feeds, and other animal feeds; (7) School supplies; and (8) Cement. For purposes of this Section, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a), (b) and (d) of this Section. d) On contractors and other independent contractors, in accordance with the following schedule: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year: Per Annum Less than P5,000.00 P27.50 P5,000 or more but less than P10,000.00 61.60 10,000 or more but less than 15,000.00 104.50 15,000 or more but less than 20,000.00 165.00 20,000 or more but less than 30,000.00 275.00 30,000 or more but less than 40,000.00 385.00 40,000 or more but less than 50,000.00 550.00 50,000 or more but less than 75,000.00 880.00 75,000 or more but less than 100,000.00 1,320.00 100,000 or more but less than 150,000.00 1,980.00 150,000 or more but less than 200,000.00 2,640.00 200,000 or more but less than 250,000.00 3,630.00 250,000 or more but less than 300,000.00 4,620.00 300,000 or more but less than 400,000.00 6,160.00 400,000 or more but less than 500,000.00 8,250.00 500,000 or more but less than 750,000.00 9,250.00 750,000 or more but less than 1,000,000.00 10,250.00 1,000,000 or more but less than 2,000,000.00 11,500.00 2,000,000 or more at a rate of fifty (50%) percent of one (1%) percent However, should a service contractor undertake to furnish the materials and labor in the construction work, the costs of such materials and labor shall be deducted from his gross receipts for the purpose of determining the tax due under this Section. HDTSIE e) On retailers, Gross Sales/Receipts for the Rate of Tax Preceding Calendar Year: Per Annum More than P30,000.00 but less than One & a half (1.5%) percent P400,000.00 One (1%) percent More than P400,000.00 The rate of one and a half (1.5%) percent per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00), while the rate of one (1%) percent per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). Barangays, shall have the exclusive power to levy taxes, as provided under R.A. 7160 on gross sales or receipts of the preceding calendar year of Thirty Thousand Pesos (P30,000.00) or less. f) Owners or operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias and food caterers shall pay the tax in accordance with the following: With gross annual sales and/or receipts Tax Per Annum for the preceding calendar year in the amount of: Less than P2,000 P30.00 P2,000 or more but less than P3,750 50.00 3,750 or more but less than 4,500 70.00 4,500 or more but less than 6,125 90.00 6,125 or more but less than 7,250 110.00 7,250 or more but less than 8,750 130.00 8,750 or more but less than 10,275 150.00 10,275 or more but less than 12,125 180.00 12,125 or more but less than 15,250 220.00 15,250 or more but less than 16,750 250.00 16,750 or more but less than 18,250 270.00 18,250 or more but less than 20,625 290.00 20,625 or more but less than 23,375 350.00 23,375 or more but less than 27,000 400.00 27,000 or more but less than 30,000 450.00 30,000 or more but less than 33,000 500.00 33,000 or more but less than 35,875 550.00 35,875 or more but less than 40,625 610.00 40,625 or more but less than 45,000 660.00 45,000 to 50,000 750.00 For every P1,000 or fraction thereof in excess of P50,000 5.00 g) Owners or operators of bar, beer garden, cocktail lounge, day and night club, pub house, and sing-along or karaoke bars shall pay the tax in accordance with the following schedule: ADTCaI With gross annual sales and/or receipts Tax Per Annum for the preceding calendar year in the amount of: Less than P2,000 P40.00 P2,000 or more but less than P3,750 75.00 3,750 or more but less than 4,500 90.00 4,500 or more but less than 6,125 122.00 6,125 or more but less than 7,250 145.00 7,250 or more but less than 8,750 175.00 8,750 or more but less than 10,275 205.50 10,275 or more but less than 12,125 242.50 12,125 or more but less than 15,250 305.00 15,250 or more but less than 16,750 335.00 16,750 or more but less than 18,250 365.00 18,250 or more but less than 20,625 412.50 20,625 or more but less than 23,375 467.50 23,375 or more but less than 27,000 540.00 27,000 or more but less than 30,000 600.00 30,000 or more but less than 33,000 660.00 33,000 or more but less than 35,875 717.50 35,875 or more but less than 40,625 812.50 40,625 or more but less than 45,000 910.00 45,000 to 50,000 1,000.00 For every P1,000 or fraction thereof in excess of P50,000 10.00 h) On banks and other financial institutions, at a rate of seventeen (17%) percent of one (1%) percent on the gross receipts of the preceding calendar year derived from interest, commissions, and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property, insurance premium. All other income and receipts of banks and financial institutions shall be excluded from the computation of taxes. i) On peddlers engaged in the sale of any merchandise or article of commerce, at a rate not exceeding Fifty Pesos (P50.00) per peddler annually. Delivery trucks, vans, or motor vehicles used by manufacturers, producers, wholesalers, dealers, or retailers enumerated in this Chapter shall be exempt from the peddlers' tax imposed in this Section. j) Real estate dealers shall pay the tax in accordance with the following schedule: Tax Per Annum 1. Subdivision operators, per square meter P0.50 The tax shall be based on the total area of the remaining lots titled in the name of the subdivision operator. 2. Lessors or sub-lessors of real estate including accessorias, apartels, pension inns, apartments, condominia, house for lease, rooms and spaces for rent shall pay the tax in accordance with the following schedule: Those with gross receipts for the preceding Tax Per Annum calendar year in the amount of: Less than P1,000 Exempt P1,000 or more but less than P4,000.00 P30.00 4,000 or more but less than 10,000.00 75.00 10,000 or more but less than 20,000.00 225.00 20,000 or more but less than 30,000.00 450.00 30,000 to P50,000 750.00 For every P1,000 in excess of P50,000 for real property-used for purposes other than residential 15.00 For every P5,000 in excess of P50,000 for real property used for residential purposes 10.00 For newly started business, the initial tax shall be the rate of 50.00 3. On dealers of real estate excluding subdivision operators and lessors of real estate; With gross annual receipts for Tax Per Annum the preceding calendar year: Less than P10,000 P250.00 P10,000 or more but less than P50,000.00 500.00 50,000 or more but less than 100,000.00 750.00 100,000 or more but less than 200,000.00 1,500.00 200,000 or more but less than 400,000.00 2,250.00 400,000 or more but less than 700,000.00 4,000.00 700,000 or more but less than 1,000,000.00 6,000.00 1,000,000 or more but less than 1,500,000.00 8,750.00 1,500,000 or more but less than 2,000,000.00 10,500.00 2,000,000 or more but less than 3,000,000.00 13,750.00 3,000,000 or more but less than 5,000,000.00 16,000.00 5,000,000 or more but less than 6,500,000.00 20,000.00 6,500,000 or more but less than 8,000,000.00 25,000.00 8,000,000 or more but less than 10,000,000.00 31,500.00 For every P500,000 in excess of P10,000,000.00 1,000.00 For newly started business, the initial tax, shall be the minimum prescribed above. k) Owners or operators of privately-owned public markets and shopping centers shall pay the tax in accordance with the following schedule: Those with gross receipts for the Tax Per Quarter preceding quarter in the amount of: Less than P5,000 P185.00 P5,000 or more but less than P10,000.00 375.00 10,000 or more but less than 20,000.00 750.00 20,000 or more but less than 30,000.00 1,125.00 30,000 or more but less than 40,000.00 1,500.00 40,000 or more but less than 50,000.00 1,875.00 50,000 or more but less than 60,000.00 2,250.00 60,000 or more but less than 70,000.00 2,625.00 70,000 or more but less than 80,000.00 3,000.00 80,000 or more but less than 90,000.00 3,375.00 90,000 to P100,000 3,750.00 For every P1,000 in excess of P100,000.00 30.00 For newly started privately-owned public markets, the tax shall be the minimum prescribed above. l) On owners or operators of amusement places such as bowling alleys, billiard halls, pool rooms, video game parlors, bath houses and resorts with swimming pools. Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year: Per Annum Less than P1,000.00 P20.00 P1,000 or more but less than P2,000.00 40.00 2,000 or more but less than 3,000.00 60.00 3,000 or more but less than 4,000.00 80.00 4,000 or more but less than 5,000.00 100.00 5,000 or more but less than 6,000.00 120.00 6,000 or more but less than 7,000.00 140.00 7,000 or more but less than 8,000.00 160.00 8,000 or more but less than 10,000.00 200.00 10,000 or more but less than 15,000.00 300.00 15,000 or more but less than 20,000.00 400.00 20,000 or more but less than 30,000.00 600.00 30,000 or more but less than 40,000.00 800.00 40,000 or more but less than 50,000.00 1,000.00 50,000 or more but less than 75,000.00 1,500.00 75,000 or more but less than 100,000.00 2,000.00 100,000 or more but less than 150,000.00 3,000.00 150,000 or more but less than 200,000.00 4,000.00 200,000 or more but less than 300,000.00 6,000.00 300,000 or more but less than 500,000.00 10,000.00 500,000 or more but less than 750,000.00 15,000.00 750,000 or more but less than 1,000,000.00 20,000.00 1,000,000 or more but less than 2,000,000.00 40,000.00 2,000,000.00 or more at a rate of seventy-five (75%) percent of one (1%) percent CHAPTER 13 Special Provisions SECTION 76. Newly Operated Business . For a newly started business falling under paragraphs (a), (b), (c), (d), (e), (f), or (g) of Section 75, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall be one-fourth (1/4) of one-tenth (1/10) of one (1%) percent of the capital investment, but in no case shall it be less than the minimum provided therefor by the pertinent schedule. However, in succeeding quarter or quarters, in case the business opens before the last quarter of the year, the tax shall be based on the gross sales/receipts for the preceding quarter at the rate of one-fourth (1/4) of the annual rates fixed in the pertinent schedule of paragraphs (a), (b), (c), (d), (e), (f), or (g), as the case may be. In the succeeding years, regardless of when the business started to operate, the tax shall be based on the gross sales/receipts for the preceding calendar year, or any fraction thereof, as provided in the pertinent schedule. SECTION 77. Retirement of Business. a) Any person, natural or juridical, subject to the tax on businesses under Section 75 of this Chapter shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the calendar year. 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 Section. 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 for record purposes in the course of the renewal of the permit or license to operate the business. The Treasurer shall see to it that the payments of taxes of a business is not avoided by simulating the termination thereof. For this purpose, the following procedural guidelines shall be strictly observed: 1) The 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 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; and 2) In the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the business to him under this Section prescribing such tax. b) If it is found that the retirement or termination of the business is legitimate, and the tax due therefrom be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. c) The permit issued to a business retiring or terminating its operations shall be surrendered to the treasurer who shall forthwith cancel the same and record such cancellation in his book. SECTION 78. Related or Combined Business. a) The conduct of operation of two or more related businesses provided in Section 75 of this Chapter by any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. aHIEcS b) If a person conducts or operates two (2) or more related businesses which are subject to the same rate of imposition, the tax shall be computed on the basis of combined total gross sales or receipts of the said two (2) or more related businesses. c) If, however, the businesses operated by one person are governed by separate tax schedules or the rates of the taxes are different, the taxable gross sales or receipts of each business shall be reported independently and the tax thereon shall be computed on the basis of the appropriate schedule. d) Where a person operates any of the businesses mentioned in paragraphs (a), (b), (c), (d), (e), (f), or (g), of Section 75 together with any of the businesses for which fixed taxes are provided in this Chapter, the sale or receipts of the latter shall not be included in the sales or receipts of the former for the purpose of computing the taxes due under the paragraph concerned. SECTION 79. Situs of the Tax. a) For purposes of collection of the taxes under Section 75 of this Chapter, manufacturers, assemblers, repackers, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines, millers, producers, exporters, wholesalers, distributors, dealers, contractors, banks and other financial institutions, and other businesses, maintaining or operating branch or sales outlet elsewhere shall record the sale in the branch or sales outlet making the sales or transaction, and the tax thereon shall accrue and shall be paid to the municipality where such branch or sales outlet is located. In cases where there is no such branch or sales outlet in the municipality where the sale or transaction is made, the sale shall be duly recorded in the principal office and the taxes due shall accrue and shall be paid to such municipality. b) The following sales allocation shall apply to manufacturers, assemblers, contractors, producers, and exporters with factories, project offices, plants, and plantations in the pursuit of their business: SDAcaT 1) Thirty (30%) percent of all sales recorded in the principal office shall be taxable by the municipality where the principal office is located; and 2) Seventy (70%) percent of all sales recorded in the principal office shall be taxable by the municipality where the factory, project office, plant or plantation is located. c) In case of a plantation located at a place other than the place where the factory is located, said seventy (70%) percent mentioned in subparagraph (b) of subsection (2) above shall be divided as follows: ITCHSa 1) Sixty (60%) percent to the city or municipality where the factory is located; and 2) Forty (40%) percent to the municipality where the plantation is located. d) In cases where a manufacturer, assembler, producer, exporter or contractor has two (2) or more factories, project offices, plant or plantations located in different localities, the seventy (70%) percent sales allocation mentioned in subparagraph (b) of subsection (2) above shall be prorated among the localities where the factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. e) The foregoing sales allocation shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant, or plantation is located. CHAPTER 14 Fixed Tax on Business SECTION 80. Imposition of Tax. There is hereby imposed, as herein below specified, taxes on the following business in the municipality. a) On owners or operators of amusement/vending devices not subject to amusement tax: 1. Each jukebox machine P150.00 2. Each machine or apparatus for visual entertainment 100.00 3. Each apparatus for weighing person 50.00 4. Each machine for dispensing or vending softdrinks and other articles 300.00 5. Each machine or apparatus for printing letters or numbers 60.00 6. Each similar device for vending games of skill or amusement 75.00 7. For each coin or token operated amusement machine or apparatus 300.00 8. Circuses, carnivals, and the like per day 200.00 9. Side shows, per booth and per day 50.00 10. Merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries or similar contrivances, per contrivance: For each day 15.00 b) On owners and operators of private cemeteries or memorial parks: 1) With an area of less than 2 hectares P500.00 2) 2 hectares but not more than 5 hectares 1,000.00 3) More than five (5) hectares 2,000.00 c) Fishponds, fishpens, or fish breeding grounds per hectare or fraction thereof P15.00 d) Rice or corn mills, mainly milling for other persons with total capacity, per machine as follows: 1. Corn mill, not exceeding one hundred cavans per 12 hr. capacity P22.50 2. Corn mill, exceeding 100 cavans per 12 hr. capacity 33.75 3. "Kiskisan" not exceeding 100 cavans of palay per 12 hr. capacity 37.50 4. "Kiskisan" exceeding 100 cavans of palay per 12 hr. capacity 56.25 5. "Cono" not exceeding 100 cavans of palay per 12 hr. capacity 150.00 6. "Cono" not exceeding 200 cavans of palay per 12 hr. capacity 300.00 7. "Cono" not exceeding 300 cavans of palay per 12 hr. capacity 450.00 8. "Cono" not exceeding 400 cavans of palay per 12 hr. capacity 675.00 9. "Cono" not exceeding 500 cavans of palay per 12 hr. capacity 975.00 10. "Cono" not exceeding 600 cavans of palay per 12 hr. capacity 1,350.00 11. "Cono" not exceeding 700 cavans of palay per 12 hr. capacity 1,875.00 12. "Cono" not exceeding 800 cavans of palay per 12 hr. capacity 2,400.00 13. "Cono" not exceeding 900 cavans of palay per 12 hr. capacity 3,000.00 14. "Cono" not exceeding 1,000 cavans of palay per 12 hr. capacity 3,600.00 15. "Cono" over 1,000 cavans of palay per 12 hr. capacity 4,200.00 e) Cold Storage and refrigeration cases: 1. Refrigeration or cold storage unit: With total cold storage capacity: Not exceeding 5 cu.m. P150.00 Over 5 to 15 cu.m. 225.00 Over 15 to 25 cu.m. 375.00 Over 25 to 35 cu.m. 750.00 Over 35 to 50 cu.m. 1,125.00 Over 50 cu.m. 1,500.00 2. Refrigerating cases: Less than 5 cu.m. 7.50 Over 5 cu.m. 15.00 f) Nursery, vocational and other schools not regulated by the Department of Education, Culture and Sports: With 5 or less students P75.00 Over 5 but not more than 20 students 150.00 Over 20 students 300.00 g) Dancing schools/Driving schools/Speed reading/EDP/Judo Karate, etc.: 1. With 100 or more students P450.00 2. With 50 to 99 students 300.00 3. With 25 to 49 students 225.00 4. With less than 25 students 150.00 CHAPTER 15 Administrative Provisions SECTION 81. Payment of Tax. The tax shall be paid to the Municipal Treasurer or his duly authorized deputies before any business herein specified can be lawfully begun and pursued and said tax shall be reckoned from the beginning of the calendar quarter. When the business is abandoned, the tax shall not be exacted for a longer period than the end of the calendar quarter. CHcTIA The tax is payable for every line of business. One line of business or activity does not become exempt by the mere fact that it is conducted with some other business or activity for which the tax has already been paid. SECTION 82. Requirements . a) Any person who shall establish or operate any business, trade or activity within the Municipality of Malabon, shall first obtain the necessary permit from the Municipal Mayor or his duly authorized deputies and shall pay the corresponding business tax imposed in this Title. b) Posting of official receipts 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 where the business or undertaking is conducted. If he has no fixed place of business or office, he shall keep the official receipt or copy thereof in his person. c) Transfer of business Any business for which the tax has been paid may be transferred and continued in any other place within the territorial limits of each municipality without the payment of an additional tax during the period for which payment of the tax has been made. d) Death of licensee When any individual paying a business tax dies and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. e) Issuance of sales invoices or receipts All persons subject to the business tax shall prepare and issue sales or commercial invoices or receipts in accordance with the requirements of the bureau of internal revenue. f) Submission of sworn statement Any person engaged in a business subject to the graduated business tax based on gross sales and/or receipts shall within the first twenty (20) days of January of each year or of every quarter submit a sworn statement of his gross sales and/or receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer or its authorized deputies. If the business or undertaking is terminated, the official receipt issued for the payment of the business tax therefore shall be submitted to the Municipal Treasurer together with a sworn statement of the gross sales and/or receipts for the current year, within twenty (20) days following the closure. Any tax due shall first be paid before any business or undertaking can be considered terminated. TITLE IV Miscellaneous Taxes CHAPTER 16 Tax on Occupation or Profession SECTION 83. Imposition of Tax. There is hereby imposed an annual occupation tax on all persons engaged in the exercise or practice of their profession or calling within the municipality. DcIHSa Rate per Annum (a) Actuaries, architects, certified public accountants, commercial aviators, custom brokers, dentists, electrical engineers, civil engineers, chemical engineers, mechanical engineers, mining engineers, marine chief engineers, insurance agents and sub-agents, interior decorators, lawyers, licensed ship-masters, marine surveyors, medical practitioners, medical technologists, opticians, optometrists, pharmacists, professional appraisers or connoisseurs of tobacco and other domestic or foreign products, registered master plumbers, registered electricians, veterinarians, mechanical plant engineers, junior mechanical engineers or certified plant mechanics, agricultural engineers, geodetic engineers, electronics or communication engineers, chief motor engineers, naval architects, sugar technologists, real estate brokers, stock brokers, sanitary engineers, master mariners P250.00 (b) Chief mates, flight attendants, commercial stewards, and stewardesses, insurance adjusters, land surveyors, masseurs, professional actors and actresses, pelotaris, foresters and geologists, midwives, chemists, associate and assistant electrical engineers, marine officers, therapists, tattooers, stage performers, chiropodists, dietitians, embalmers, hostesses, jockeys, marine second engineers, registered nurses, statisticians P125.00 SECTION 84. Payment of Tax. Every person legally authorized to practice his profession or calling shall pay the tax to the Treasurer or his duly authorized deputies if he practices his profession or pursues his calling or maintains his principal office in the municipality: Provided, that such person who has paid the corresponding occupation tax herein fixed shall be entitled to practice his profession or calling within the municipality and in all parts of the Philippines without being subject to any other national or local tax, license or fee of whatever nature, for the practice of such profession or calling pursuant to Section 139 of R.A. 7160. Any individual or corporation employing a person subject to tax under this section shall require payment by that person of the tax before employment and annually thereafter. SECTION 85. Time of Payment. The occupation tax shall be payable annually, on or before the thirty-first day of January. Any person first beginning to exercise an occupation or calling after the month of January must, however, pay the full tax before engaging therein. One line of occupation or calling does not become exempt by being conducted with some other occupation or calling for which the tax has been paid. Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 86. Requirements. Any person subject to the occupation tax shall write or print in deeds, receipts, prescriptions, reports, books of accounts, plans and designs, surveys, and maps, and similar documents, as the case may be, the number of the official receipt issued to him. Every individual, association, partnership and corporation, shall prepare and submit a certified list of professionals, under their employ to the Municipal Treasurer where their principal office is located on or before the last day of March of every year. Such list of professionals shall invariably include the following information: (a) Name of Professional (b) Profession (c) Amount of Tax Paid (d) Date and Number of Official Receipt (e) Year Covered (f) Place of Payment SECTION 87. Administrative Penalty. Failure to submit the certified list required in the preceding Section, shall subject the person thereof to a penalty of One Hundred Pesos (P100.00) for every month of delay or fraction thereof. CHAPTER 17 Tax on Delivery Trucks or Vans SECTION 88. Imposition of Tax. There is hereby imposed on the following persons an annual fixed tax per truck or van as follows: a) Manufacturers or producers of, or dealers in, distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, delivering or distributing their products to sales outlets, or selling to consumers, whether directly or indirectly within the municipality, per truck or van P100.00 b) Manufacturers or producers of, or dealers in, products other than the above commodities delivering or distributing such commodities to sales outlets or selling to consumers, whether directly or indirectly, within the municipality, per truck or van P50.00 The manufacturers, producers, and dealers referred to in the foregoing paragraphs shall be exempt from the tax on peddlers prescribed in the preceding Section. SECTION 89. Payment of Taxes. The taxes prescribed in this Section shall be paid to the municipal treasurer or its duly authorized deputies on or before the twentieth day of January each year. In the case of new peddlers, and delivery vans or trucks entering into or used in the business after January 31, the applicable tax shall be prorated by the quarter. Upon application and payment of the tax on delivery truck or van, a sticker, supplied by the municipality, shall be issued, to be displayed conspicuously at the windshield of the vehicle. CHAPTER 18 Tax on Printing and Publication Business SECTION 90. Imposition of Tax. There is hereby imposed on any person engaged in the business of printing and/or publication of: a) Any newspaper, magazine, review, or bulletin except those appearing at regular intervals, with fixed prices for subscription and sale which is not published primarily for the purpose of publishing advertisements; and b) Books, cards, posters, leaflets, handbills, certificates receipts, pamphlets and others of similar nature, the following rates based on the annual gross receipts for the preceding calendar year: When the business is located within the Municipality 1/2 of 1% In the case of newly started business, the tax rate shall be as follows: Printer P150.00 Publisher 75.00 Both printer and publisher 225.00 SECTION 91. Exemption from Tax. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references for which a separate record shall be kept, shall not be included in the gross receipts subject to the tax herein imposed. TIAEac SECTION 92. Payment of Tax. The tax shall be paid to the Municipal Treasurer or its duly authorized deputies on or before the twentieth day of January each year. CHAPTER 19 Franchise Tax SECTION 93. Imposition of Tax. There is hereby imposed a franchise tax at the following rates based on the gross annual receipts realized during the preceding calendar year by any business enjoying a franchise within the Municipality. Rate of tax on business enjoying a franchise within the Municipality will be 1/2 of 1% If the business subject to the afore-mentioned franchise tax closes within the year, the franchise shall, within twenty (20) days of such cessation of business submit a certified statement of its gross receipts realized during the undeclared portion of the year and pay the tax due hereon. In case of a newly started business, the tax shall be one-twentieth (1/20) of one (1%) percent of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 94. Exemption from Tax. The franchise tax herein imposed shall not apply to holders of certificates of public convenience for the operation of public utility vehicles for reason that such certificates are not considered as franchises. CHAPTER 20 Amusement Tax on Admission SECTION 95. Imposition of Tax. There is hereby imposed a tax on admission to theaters, cinematographs, concert halls, circuses and other places of amusement at the following rates: a) When the amount paid for admission is One Peso (P1.00) or less, twenty (20%) percent; and b) When the amount for admission exceeds One Peso (P1.00) thirty (30%) percent. SECTION 96. Exemption. The holding of non-commercial/non-profit operas, concerts, dramas, recitals, painting, and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except film exhibitions and radio or phonographic records thereof, shall be exempt from the payment of the amusement tax imposed in the preceding section. SECTION 97. Deduction and Withholding of Tax. In the case of theaters or cinematographs and other amusement places, the amusement tax on admission shall first be deducted and withheld by the proprietor, lessee, or operator of the theater or cinematograph and paid to the Municipal Treasurer concerned before the gross receipts are divided between the proprietor, lessee or operator of the theater or cinematograph and the cinematograph film. SECTION 98. Payment of Tax. The tax shall be due and payable within the first ten (10) days of the month next following that for which it is due by the proprietor, lessee or operator concerned, the tax shall be determined on the basis of a true and complete return of the amount of gross receipts derived during the preceding month. SECTION 99. Penalties. If the tax is not paid within the time fixed hereinabove the taxpayer shall be subject to the surcharges, interests, and penalties prescribed by this Title. In case of willful neglect to file the return and pay the tax within the time required or in case a fraudulent return is filed or a false return is willfully made, the taxpayer shall be subject to a surcharge of fifty (50%) percent of the correct amount of the tax due in addition to the interest and penalties provided by this Title. SECTION 100. Payments of Tax. The tax shall be paid to the municipal treasurer within the first twenty (20) days of succeeding month by the proprietor, lessees or operators of the moviehouses in the municipality. CHAPTER 21 Community Tax SECTION 101. Imposition of Tax. There is hereby imposed a community tax on persons, natural or juridical, residing in the Municipality. SECTION 102. Individuals Liable to Community Tax. Every residents of the Municipality of Malabon, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, who is required by law to file an income tax return shall pay an annual 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 from property which in no case shall exceed Five Thousand Pesos (P5,000.00). aTEAHc In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 103. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay an annual community tax of Five Hundred Pesos (P500.00) and an annual additional tax, which, on no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (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 for the payment of the real property tax under existing laws, found in the assessment rolls of the municipality where the real property is situated Two Pesos (P2.00); and (b) For 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 Two Pesos (P2.00). SECTION 104. Exemptions. The following are exempt from the community tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. (c) Residents of Malabon who are sixty (60) years of age of over and who are retired from their business, occupation or calling. SECTION 105. Time for Payment; Penalties for Delinquency. (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 of February of each year. If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. Persons who come to reside in the Philippine 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. aAcHCT (b) 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 day of July shall not be subject to the community tax for that year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 106. 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 107. Presentation of Community Tax Certificate on Certain Occasions. (a) When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from public fund; transacts other official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. The presentation of community tax 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 and tax or fee, receives money from public funds, or transacts other official business, it shall be the duty made or business done, to require such corporation to exhibit the community tax certificate. (c) The community tax certificate required in the two (2) preceding paragraphs shall be 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 108. Deputizing Barangay Treasurer. (a) The municipal treasurer shall deputize the barangay treasurer to collect the community tax in their respective jurisdictions: Provided, however, that said barangay treasurer shall be bonded in accordance with existing laws. (b) The proceeds of the community tax actually and directly collected by the municipal treasurer shall accrue entirely to the general fund of the municipality except the portion to cover the actual cost of printing which shall accrue to the National Government. aTIAES (1) Fifty (50%) percent shall accrue to the general fund of the municipality concerned; and (2) Fifty (50%) percent shall accrue to the barangay where the tax is collected. CHAPTER 22 Tax on Cockpits, Cockfights and Cockpits Personnel SECTION 109. All Operators, Maintainers, or Owners Shall Secure a Mayor's Permit and Pay an Annual Permit Fee of Five Thousand (P5,000.00) Pesos, Payable on or Before January 20 of Each Year. SECTION 110. The Following Cockpit Personnel Shall Secure an Annual Permit and Pay the Corresponding Fee as Follows. (a) Operator, general manager, promoter, host, or such other terms applied to persons promoting or hosting cockfights P200.00 (b) Pit Manager 120.00 (c) Referees (Sentenciador) 120.00 (d) Cashiers 120.00 (e) Bet Manager (Maciador/Kasador) 120.00 (f) Gaffer (Mananari) 70.00 (g) Bet Taker (Kristo) 70.00 SECTION 111. Special Permit Fees Shall Likewise be Paid for the following. (a) International Derby/day P5,000.00 (b) Special Cockfights (Pintakasis)/3 days 2,000.00 (c) Two Cock Derbys/day 2,000.00 (d) Three Cock Derbys/day 2,200.00 (e) Four Cock Derbys/day 2,500.00 (f) Five Cock Derbys/day 3,000.00 SECTION 112. An Amusement Levy for Winning Bets shall Like Wise be Paid as follows. (a) In derbies with winning bet of less than Four Thousand (P4,000.00) Pesos P50.00 (b) In derbies with winning bets of more than Four Thousand (P4,000.00) Pesos 100.00 SECTION 113. Cockpit Personnel who Fails to Secure a Permit and Pay the Corresponding Fees Shall be Penalized by a Fine Not Less than Five Hundred (P500.00) Pesos nor more than One Thousand (P1,000.00) Pesos or not more than 30 Days Imprisonment. SECTION 114. Cockpit Managers, Maintainers or Operators who Fails to Secure the Permits and Pay the Corresponding Rates as Stated Herein Shall be Penalized by a Fine of Five Thousand (P5,000.00) Pesos or Six (6) Months Imprisonment. TITLE V Service Fees and User Charges CHAPTER 23 Garbage Service Charges SECTION 115. Rate of Charges. Except as otherwise provided herein, garbage service charges shall be collected quarterly from every person (natural or juridical) engaged in business, occupation or calling or any undertaking in the municipality in accordance with the following schedule: Rate Per Quarter SCHEDULE A AIRCRAFT AND WATER COMPANIES 1. Main Office P1,000.00 2. For every branch office 500.00 SCHEDULE B AMUSEMENT PLACES 1. Amusement centers and establishments with coin-operated machines, appliances, amusement rides and shooting galleries, side show booths and other similar establishments with contrivances for the amusement of customers, per contrivance P25.00 2. Billiard and/or pool halls, table 25.00 3. Bowling establishments: a) Automatic, per lane 30.00 b) Non-automatic, per lane 25.00 4. Casinos 2,000.00 5. Circuses, Carnivals & the like 500.00 6. Cockpits 600.00 7. Gymnasiums 100.00 8. Membership clubs, Associations or Organizations: a) Serving foods, drinks and lodging facilities 400.00 b) Serving foods and drinks without lodging facilities 200.00 9. Night/Day clubs, discos, cocktail lounge or bars, beer gardens, karaoke or sing-alongs, cabaret or dance halls: a) With ten (10) tables & below 500.00 b) With ten (10) tables and above 1,000.00 c) Per table, in excess of ten (10) tables 50.00 10. Resorts or other similar establishments 1,050.00 11. Sauna baths and massage clinics, per cubicle 50.00 12. Skating rinks 250.00 13. Stadia, sports complexes 250.00 14. Theaters or cinema houses with seating capacity of: a) more than 2,000 persons 500.00 b) 500 to 2,000 persons 400.00 c) Less than 500 persons 300.00 15. Pelota courts, tennis courts and other similar nature 50.00 SCHEDULE C ELECTRIC AND POWER COMPANIES 1) Main Office or each power plant P2,500.00 2) Every branch office thereof 1,000.00 SCHEDULE D FINANCIAL INSTITUTIONS 1) Banks a) Commercial banks (main office) P1,500.00 Every branch thereof 1,000.00 b) Savings bank (main office) 1,500.00 Every branch thereof 1,000.00 c) Rural banks 500.00 2) Savings and Loan Associations, Insurance Companies, Pawnshops: Main Office 500.00 Every branch thereof 250.00 3) Financial and/or lending investors establishments, money shops: a) Main Office 500.00 Every branch thereof 250.00 b) Authorized dealer in foreign currencies and stock brokers 250.00 SCHEDULE E GASOLINE SERVICE/FILLING STATIONS: 1. Having an area of 1,500 sq.m. or more P500.00 2. Having an area of more than 1,000 but less than 1,500 sq.m. 400.00 3. Having an area of 1,000 sq.m. or less 300.00 4. Curb pumps and filling stations 150.00 SCHEDULE F PRIVATE HOSPITALS AND MEDICAL CLINICS WITH BED CAPACITY FOR: 1. more than 500 persons P1,500.00 2. 301 to 500 persons 1,000.00 3. 151 to 300 persons 750.00 4. 101 to 150 persons 500.00 5. 76 to 100 persons 500.00 6. 51 to 75 persons 300.00 7. 25 to 50 persons 250.00 8. less than 25 persons 200.00 Animal hospitals and others 100.00 SCHEDULE G HOTELS, MOTELS, APARTELS, PENSION INNS, DRIVE INNS, BOARDING HOUSES, LODGING HOUSES, DORMITORIES, DWELLINGS AND OTHER SPACES FOR LEASE OR RENT: 1. Hotels: a) Five star, per room: 1) single bed P10.00 2) double bed 15.00 3) suite 20.00 b) Four star, per room: 1) single bed 10.00 2) double bed 15.00 3) suite 20.00 c) Three star, per room: 1) single bed 5.00 2) double bed 10.00 3) suite 15.00 2. Motels, and Drive-Inns, per room 25.00 3. Hostels, apartels, pension inns: a. With air-conditioner, per room: 1) single bed 20.00 2) double bed 20.00 b. W/out air-conditioner, per room: 1) single bed 10.00 2) double bed 10.00 4. Boarding houses, lodging houses, dormitories, bed spaces (bed capacity) per bed 5.00 SCHEDULE H INSTITUTIONS OF LEARNING: 1. Private universities, colleges, schools, and educational or vocational institutions based on the total semestral enrollment as follows: a) 50,000 students or more P1,000.00 b) 30,000 or more but less than 50,000 students 800.00 c) 20,000 or more but less than 30,000 students 750.00 d) 10,000 or more but less than 20,000 students 500.00 e) 5,000 or more but less than 10,000 students 400.00 f) 1,000 or more but less than 5,000 students 300.00 g) 300 or more but less than 1,000 students 150.00 h) below 300 students 150.00 SCHEDULE I LIQUEFIED PETROLEUM: Gas dealer: 1. Marketer P200.00 2. Dealer 100.00 SCHEDULE J MARKET STALLHOLDERS: 1. Public Markets: a. For each stall with 100 or more stallholders P25.00 b. For each stall with less than 100 stallholders 20.00 2. Private Markets: a. Each stall 25.00 Stallholders with more than five (5) square meters and/or rendering special services such as: pawnshops, appliances stores, banks, and other similar establishments shall be excluded under the term stallholders and levied garbage in accordance with the pertinent provisions of this Chapter. SCHEDULE K MEDIA FACILITIES: 1. Newspaper, books or magazine publications: a) Daily newspaper P500.00 b) Weekly magazines 250.00 c) Books and other magazine publications 150.00 2. Radio Stations 250.00 3. T.V. Stations 500.00 SCHEDULE L TELEGRAPH, TELETYPE, CABLE AND WIRELESS COMMUNICATION COMPANIES, ETC.: 1. Main Office P500.00 2. Every branch/Station thereof 250.00 SCHEDULE M TELEPHONE COMPANIES: 1. Main Office P2,000.00 2. Every branch/Station thereof 1,000.00 SCHEDULE N TERMINAL GARAGE FOR BUS, TAXI AND OTHER PUBLIC UTILITY VEHICLES EXCEPT THOSE USED FOR HOME GARAGE: 1. With an area of 1,000 sq.m. or more P1,500.00 2. With an area of 700 or more but less than 1,000 sq.m. 1,000.00 3. With an area of 500 or more but less than 700 sq.m. 750.00 4. With an area of 300 or more but less than 500 sq.m. 200.00 5. With an area of less than 300 sq.m. 100.00 SCHEDULE O PEDDLERS, AMBULANT VENDORS, EXCEPT DELIVERY VAN OR TRUCK P25.00 SCHEDULE P ADMINISTRATION OFFICES, DISPLAY OFFICES AND/OR OFFICES OF PROFESSIONALS P50.00 SCHEDULE Q FILM SHOOTING, PER DAY P50.00 SCHEDULE R PRIVATE WAREHOUSE OR BODEGA P250.00 SCHEDULE S ALL OTHER BUSINESS 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 P1,500.00 500 or more but less than 1,000 sq.m. 1,000.00 200 or more but less than 500 sq.m. 750.00 100 or more but less than 200 sq.m. 600.00 50 or more but less than 100 sq.m. 450.00 25 or more but less than 50 sq.m. 250.00 less than 25 sq.m. 100.00 b) Principal/Branch or Sales Office with an aggregate area of: Factory is: Within same Outside the Locality Locality Per Quarter Per Quarter 1,000 sq.m. or more P500.00 P750.00 500 or more but less than 1,000 sq.m. 450.00 500.00 200 or more but less than 500 sq.m. 300.00 350.00 100 or more but less than 200 sq.m. 250.00 300.00 50 or more but less than 100 sq.m. 150.00 200.00 25 or more but less than 50 sq.m. 50.00 100.00 Less than 25 sq.m. 25.00 50.00 II. Exporters/Importers P500.00 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. 1,000.00 200 or more but less than 500 sq.m. 750.00 100 or more but less than 200 sq.m. 600.00 50 or more but less than 100 sq.m. 450.00 25 or more but less than 50 sq.m. 250.00 Less than 25 sq.m. 100.00 Carinderia 50.00 IV. Owners or Operators of Business Establishments Rendering Services: a) Business Offices 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 P1,000.00 500 or more but less than 1,000 sq.m. 750.00 200 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. 250.00 25 or more but less than 50 sq.m. 100.00 Less than 25 sq.m. 50.00 b) Other contractors/business establishments engaged in rending services, printers and publishers with an aggregate area of: 1,000 sq.m. or more P1,500.00 500 or more but less than 1,000 sq.m. 1,000.00 200 or more but less than 500 sq.m. 750.00 100 or more but less than 200 sq.m. 550.00 50 or more but less than 100 sq.m. 400.00 25 or more but less than 50 sq.m. 150.00 Less than 25 sq.m. 50.00 V. Independent Wholesalers, Dealers, Distributors, Repackers and Retailers with an aggregate area of: 1,000 sq.m. or more P1,000.00 500 or more but less than 1,000 sq.m. 700.00 200 or more but less than 500 sq.m. 500.00 100 or more but less than 200 sq.m. 300.00 50 or more but less than 100 sq.m. 150.00 25 or more but less than 50 sq.m. 100.00 Less than 25 sq.m. 50.00 SECTION 116. Garbage Service Charges for Multiple Business. Where there are two 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 (25%) percent thereof, provided that the total garbage fee shall not exceed Six Thousand (P6,000.00) Pesos per annum. aATHES SECTION 117. 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 (I), manufacturers 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 (I-A) of this Chapter. SECTION 118. Newly Established Business. In the case of a newly started business, the applicable garbage charges shall be computed proportionately to the quarterly charge. TDAcCa CHAPTER 24 Parking Charges SECTION 119. Rate of Charges. The following fees shall be collected for the use of parking spaces, facilities owned or operated or portion of roads or streets declared allotted for parking space by the Municipality. (a) Light Vehicles: Five (P5.00) pesos for the first hour plus Two (P2.00) pesos per succeeding hour or a fraction thereof. (b) Utility Vehicles: Five (P5.00) pesos per hour or a fraction thereof. (b) * Delivery Trucks: Ten (P10.00) pesos for the first hour plus Five (P5.00) pesos per succeeding hour or a fraction thereof. (c) Overnight parking: Fifty (P50.00) pesos from 7:00 p.m. up to 5:00 a.m. SECTION 120. Time of Payment. The charges prescribed in the preceding section shall be paid to the Local Treasurer or to a duly designated collector upon removal of the vehicle from the parking space except night parking fees which shall be paid on or before the 20th of the beginning of the quarter. SECTION 121. Night Parking Procedure. It shall be unlawful for any motor vehicle owner or operator to use portion of any street, sidewalk or public place as a private garage or parking space from 10:30 P.M. to 5:30 A.M. the following day, without securing special permit from the Mayor. Upon proper application and payment of the corresponding fee therefor, a sticker duly signed by the mayor and the local treasurer shall be issued to be displayed conspicuously at the windshield of the vehicle. Violators shall be liable to pay a fine of Five Hundred Pesos (P500.00). CHAPTER 25 Stalled Vehicles, Towing, Impounding and Other Traffic Violations Charges SECTION 122. Stalled Vehicle Charges . These shall be collected from every owner or operator of any stalled motor vehicle in any street within the jurisdiction of the Municipality the following charges: (a) Stalled vehicle charge P200.00 (b) For towing charges: 1. Vehicles with gross capacity weight of 4,000 kilograms or less for the first three (3) kms. or fraction thereof 300.00 For every additional kilometer or fraction thereof 25.00 2. Vehicles with gross capacity weight of more than 4,000 kilograms for the first three (3) kms. or fraction thereof 500.00 For every additional kilometer or fraction thereof 50.00 (c) Impounding charge For each day or fraction thereof that the vehicle remains impounded 50.00 SECTION 123. Traffic Violations, Fines and Charges. Violations of traffic laws, ordinances, rules and regulations, committed within a twelve month period, reckoned from the date of birth of the licensee, shall subject the violator to graduated charges and fines as follows: (a) First offense P100.00 (b) 2nd offense 200.00 (Plus a seminar fee of P25.00) (c) 3rd offense 500.00 (Plus a recommendation of revocation of license) (d) Violation of Section 20, 21 and 22 of Mun. Ordinance A14-1992 1,000.00 (e) Violation of Section 23, 24 and 25 of said ordinance A14-1992 300.00 (f) Violation of Section 26 and 27 of same ordinance A14-1992 100.00 In case the violation results in a vehicular accident, the fine imposed shall be One Thousand Pesos (P1,000.00) . In case of death, physical injury, or damage to property, the payment of the afore-cited fines/charges shall not relieve the offender from any civil as well as criminal liability arising from such death, physical injury or damage to property. SECTION 124. Time of Payment. The charges for stalled vehicles and towing thereof and for other traffic violators, shall be paid to the Treasurer or its duly authorized deputies within three (3) days from the date of the issuance of traffic citation ticket or as specified therein, while the impounding charge shall be paid before the vehicle is released. Failure to pay the appropriate fine within the period specified in the TCTVR shall subject the violators to a surcharge of five (5%) percent per day on the principal penalty imposed. SECTION 125. Surcharge on Stalled Vehicles . Failure to pay the charges for stalled vehicle and/or towing thereof, within the period prescribed in the preceding Section shall subject the owner/operator of the vehicle to a daily surcharge of twenty percent (20%) of the charges imposed for the first two months; thirty percent (30%) for the third and fourth months; and forty percent (40%) for the fifth and sixth months, but not to exceed Ten Thousand (P10,000.00) pesos. Provided, that if after six (6) months, the charges and surcharges shall not have been paid by the operator or owner of the vehicle, the same shall be sold at public auction, the proceeds of which shall be applied to the accumulated charges and the excess, if any, shall be returned to the operator or owner. CHAPTER 26 Fee for the Temporary Use of Sidewalks and Alleys SECTION 126. Imposition of Fee. Any person who shall temporarily use and/or occupy the sidewalk or alley or portion thereof municipal-owned in connection with the construction works and other allowable purposes, shall first secure a permit from the Municipal Mayor, and pay a fee of Fifty Pesos (P50.00) for every square meter, per month or fraction thereof. caCEDA SECTION 127. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer upon application of the permit from the Mayor. SECTION 128. Administrative Provisions. The period of occupancy and/or of sidewalks or alleys or portion thereof shall commence from the time the permit is issued and shall terminate upon the completion of the construction work or upon cancellation of the permit thereof. SECTION 129. Penalty. Any violations of the provisions of this Chapter shall be punished by a fine of not more than Five Hundred Pesos (P500.00), imprisonment of not more than one (1) month, or both, at the discretion of the court. CHAPTER 27 Burial Fees and Cemetery Charges SECTION 130. Rental for Public Cemetery Lots or Grave. The following schedule of fees for rental of lot or niche in the public cemeteries of the municipality is hereby imposed: (a) For each niche or plot for adult, 14 years and above, per five (5) years to be collected in advance P500.00 (b) For each niche or plot for child below 14 years, per five (5) years to be collected in advance 350.00 (c) For each excavation permit for burial of: 1) Adult, 14 years and above, for a period of five (5) years without any extension 75.00 2) Child, below 14 years old, for a period of five (5) years without any extension 30.00 (d) For renewal of lease for another five (5) years after the lapse of the first five (5) years, for adult 500.00 (e) For renewal of lease for another five (5) years after the lapse of the first five (5) years, for child below 14 years of age 500.00 Provided, that failure to make renewal payment on the occupied lot or rented lot after the lapse of five (5) years and thirty (30) days grace period from the date of lease, the Municipal Mayor or his duly authorized representative may declare the lot vacant even without prior verification, for public interest, or for use of another lease for burial purposes, and to order the demolition of every structure constructed thereof. SECTION 131. Charges Imposed for the Occupancy of a Vault Within the Multi-Level Tombs Constructed in all Public Cemeteries in the Municipality. (a) For each adult cadaver, 14 years old and above of a bonafide resident of the Municipality for the last six (6) months prior to the date of his/her death which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a five-year period to be paid in advance and without any extension, shall be P225.00 (b) For each adult cadaver, 14 years old and above, who is a non-resident of the Municipality, which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a five (5)-year period to be paid in advance and without any extension, shall be 600.00 (c) For each child cadaver, below 14 years old of a bonafide resident of the Municipality for the last six (6) months prior to the time of his/her death which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a period of five (5) years to be paid in advance, and without any extension, shall be as follows: (1) 1.50 m. x .70 m. x .60 m. 150.00 (2) 1.00 m. x .70 m. x .60 m. 75.00 (d) For each child cadaver, below 14 years old, non-resident of the municipality, which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a period to be paid in advance, and 400.00 without any extension, shall be After the lapse of five (5) years from the date of lease, the Municipal Mayor or his duly authorized representative shall declare the vault vacant for public interest or for the use of another lease for burial purposes, and shall order the exhumation of the remains therein: (a) For transfer to common graves free of charge, or; (b) For transfer to skeleton vault for five (5) years payable in advance at the rate of P100.00 All revenues and/or income derived from the occupancy of vaults constructed by the government shall revert to the general fund. SECTION 132. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. SECTION 133. Surcharge for Late Payment. Failure to pay the fee prescribed in this Chapter within the time required shall subject the taxpayer to a surcharge of twenty (20%) percent of the original amount of fees due, such surcharge to be paid at the time and in same manner as the fees due. AcHSEa SECTION 134. Interest for Late Payment. In addition to the surcharge imposed herein, there shall be imposed an interest of five (5%) percent per annum from the due date until the fee is fully paid. Where an extension of time for the payment of the fee has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 135. Administrative Provisions. (a) Permit to Construct Any construction of whatever kind or nature in the public cemetery whether for temporary or permanent use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Engineer. EHSITc (b) Renewal of Lease In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding rental fees therefor. It shall also be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two weeks prior to the expiration date of the lease. (c) Register The Municipal Treasurer shall keep a register of account of the cemetery, together with such additional information as may be required by the Sangguniang Bayan. CHAPTER 28 Local Registry Fees SECTION 136. Imposition of Fees. There shall be collected for services rendered by the Local Civil Registrar of this Municipality the following fee: a) Marriage Fees: 1) Marriage Application Form & Contract P30.00 2) Marriage Application Filing Fee 50.00 3) Marriage License Fee 30.00 4) Family Counseling Fee 20.00 b) Filing and Registration Fees for: 1) Election of Philippine Citizenship P200.00 2) Decree of Adoption 50.00 3) Decree of Foreign Adoption 500.00 4) Naturalization 500.00 5) Legal Separation 250.00 6) Divorce 500.00 7) Annulment of Marriage 200.00 8) Legitimation 50.00 9) Emancipation of Minors 50.00 10) Judicial Recognition 30.00 11) Paternity Filiation 50.00 12) Guardianship 50.00 13) Aliases 150.00 14) Repatriation 150.00 15) Judicial Order for Correction of Entry 100.00 16) Deed of Acknowledgment 50.00 17) Marriage Contract 50.00 18) Delayed Registration of Birth (One year and above) 100.00 19) Delayed Registration of Death and Marriage (one (1) month not more than one (1) year) (Delayed for one (1) year or more) 100.00 c) For the Issuance of Certification of the Following: 150.00 1) Document Authentication P30.00 2) Civil Status 30.00 3) Other Records/Document Registration 50.00 4) Non-availability of Records 20.00 d) Issuance of Copy/Copies of: 1) Civil Registry Legal Documents (page) P30.00 2) Birth Certificate 30.00 3) Death Certificate 20.00 4) Marriage Certificate 50.00 e) For Rendition of the Following Administrative Services: 1) Record Verification P30.00 2) Special Fee for Rush Issuance of Marriage and Death Copies 50.00 3) Solemnization Fee 30.00 SECTION 137. Burial, Exhumation, Embalming and Transfer of Cadaver Fees. Any person applying for burial permit, exhumation, embalming or transfer of cadaver from other territories to the municipality, shall pay the fees as follows: a) Burial Permit Fee P10.00 b) Permit Fee for Exhumation 50.00 (Cadaver or Remains) c) Entrance permit fee for cadaver or remains sought to be buried in public or private cemeteries within the Municipality coming from other cities or municipalities 100.00 d) For every embalming of a cadaver, a permit fee shall be paid by embalmer 30.00 SECTION 138. Exemption. The fee imposed in this Chapter shall not be collected in the following cases: ECDAcS a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency. b) Burial permit for a paupers' burial, per recommendation of the Municipal Mayor. SECTION 139. Time of Payment. The fee shall be paid to the Municipal Treasurer before the registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 140. Administrative Provisions. a) All applicants for marriage license must first secure a certification from the Family Planning Coordinating Council of the Municipality stating that they are informed and aware of the importance of family planning counseling. b) With the exception of marriage in "Articulos Mortis," no marriage license shall be issued by the Local Civil Registrar unless the applicant presents a certification from the Family Planning Coordinating Council of the Municipality. CHAPTER 29 Service Fees SECTION 141. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from any offices of this municipalities: 1) For every one hundred (100) words or fraction thereof, typewritten (not including the certificate and any notation) P5.00 2) Where the copy to be furnished is in printed form, in whole or in part, for each page, (double this fee if there are pages in sheet) 5.00 3) For each certificate of correctness (with seal of office) written on the copy or attached thereto 10.00 4) For certifying the official act of a municipal judge or other judicial certificate, with seal 10.00 5) For certified copies of any paper, record, decree, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings), for each one hundred (100) words 10.00 6) Xerox copy of any other copy produced by copying machine, per page 5.00 7) Photo copy, per page 5.00 SECTION 142. Exemption. The fees imposed in this Chapter shall not be collected for copies furnished to other bureaus, offices, and branches of the government for official business except those copies required by the Court at the request of the litigants, in which case, charges shall be in accordance with the schedule in Section 140. SECTION 143. Time of Payment. The fee shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made. SECTION 144. Penalty. Violation of any provision of this Chapter shall be punished by a fine of not more than Two Hundred Pesos (P200.00) or imprisonment of not more than two (2) months, or both, at the discretion of the Court. CHAPTER 30 Municipal Hospital Service Fee SECTION 145. Imposition of Municipal Hospital Service Fees. The following schedule of fees is hereby imposed for services or facilities rendered by the Municipal Hospital: I. MEDICAL FEES: IN PATIENTS 1) Ward (Room) P30.00 2) Delivery Room 110.00 3) Normal Delivery (Exclusive Medicine) 330.00 4) Abnormal Delivery (Exclusive Medicine) 440.00 5) Nursery 20.00 OUT-PATIENT SERVICE: 1) P.E. Consultation and Prescription (Excl've Lab. & other specific exam.) P20.00 2) Hypodermic, IM Injection (Exclusive Medicine) 5.00 3) Intravenous Injection (Exclusive Medicine) 10.00 4) General Surgical Dressing Small 10.00 Medium 12.00 Large 15.00 Cotton Balls 0.25/pc. 5) Suturing of Wound Large wound (3 cm. and larger) No. of suture x P10.00 plus No. of dressing Circumcision 110.00 Ingrown Toenail 120.00 Ambulance Fees P40.00 Flag down P3.00/km. Electric Fan/day 10.00 Electricity for TV/day 15.00 Oxygen per tank P90.00 (P9.60/hour) ECG 50.00 II. DENTAL SERVICES: a) Extraction per tooth (including Anesthesia) 1) Simple P35.00 2) Complicated 80.00 b) Temporary Filling per Tooth 20.00 c) Permanent Filling per Tooth (Amalgam) 40.00 1) Silicate Cement 40.00 2) Composite Filling 40.00 3) Cementation 30.00 4) Prophylaxis 40.00 d) Gum Treatment 1) Initial 25.00 2) 2nd Treatment 20.00 e) Dental X-ray P60.00/film III. X-RAY EXAMINATION FEES: a) Chest X-ray (PA) 14 x 17 P80.00 14 x 14 80.00 11 x 14 80.00 10 x 12 60.00 8 x 10 60.00 b) Thoracic Cage 14 x 17 90.00 14 x 14 90.00 11 x 14 90.00 10 x 12 80.00 8 x 10 80.00 c) Thorace Lumber (AP lateral) 14 x 17 120.00 14 x 14 120.00 11 x 14 100.00 d) Lumbo Sacral (AP Lateral) 120.00 e) Skull 120.00 f) Skull Paranasil Sinuses (3 pcs.) 10 x 12 140.00 g) Extremities, Long Bones, AP Lateral Hand & Wrist 100.00 h) KUB 14 x 17 90.00 i) Plain Abdomen 14 x 17 90.00 10 x 12 90.00 j) IUD 14 x 17 (1 pc.) 320.00 10 x 12 (4 pcs.) 320.00 Pedia: 10 x 12 (5 pcs.) 300.00 k) Upper GI Series 14 x 17 (1 pc.) 300.00 10 x 12 (4 pcs.) 300.00 l) Oral Cholecystography 10 x 12 (3 pcs.) 200.00 (w/medication) Pedia: 10 x 12 (3 pcs.) 150.00 m) Chole GI Series 14 x 17 (1 pc.) 320.00 10 x 12 (4 pcs.) 320.00 8 x 10 (1 pc.) 320.00 IV. LABORATORY EXAMINATION FEES: a) Blood Chemistry 1. Fasting Blood Sugar P40.00 2. EUN 60.00 3. Cholesterol 55.00 4. Creatinine 50.00 5. Uric Acid 50.00 6. SGOT 50.00 7. SGPT 50.00 8. Total Bilirubin 70.00 9. Total Protein A/G Ratic 50.00 b) Hematology 1. Complete Blood Count 30.00 2. Hemoglobin/Hematocrit Determination 15.00 @ 3. WBC, Differential Count 15.00 @ 4. RBC Count 10.00 5. ESR 10.00 6. Bleeding Time/Clotting time 10.00 @ 7. Thrombecyte Count (Platelet) 15.00 8. Malaria Detection 15.00 c) Parasitology 1. Routine Steel Examination 20.00 d) Clinical Microscopy 1. Routine Urinalysis 25.00 2. Pregnancy Test 50.00 e) Blood Banking 1. ABO RH Typing 45.00 2. Cross Matching 100.00 f) Immunology 70.00 1. Widal Test 70.00 g) Bacteriology 1. Acid Fast Stain Smear (TB-Leprosy) 40.00 2. Gram Stain Smear 35.00 3. Pap Smear 50.00 SECTION 146. Time and Manner of Payment. The fees herein imposed shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate medical attention. SECTION 147. Exemption. Residents of Malabon who are certified as indigents by the Municipal Social Welfare and Development Officer and upon certification of the Municipal Mayor or those recommended by the members of Sangguniang Bayan may be exempted from the payment of any fees in this schedule. CHAPTER 31 Public Utility Charges SECTION 148. Definitions. a) Public Market refers to any place, building or structure of any kind, designated as such by the Sangguniang Bayan. b) Public Premises refers to any space in the market compound, part of the market lot consisting of bare ground, not covered by market building, usually occupied by transient vendors especially during market day. DCIEac c) Market Stall refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale. d) Market Section refers to a subdivision of the market, housing one class or group of allied goods, commodities or merchandise. SECTION 149. Market Sections. For purposes of this Section, the public market of this Municipality shall be divided as follows: 1) Fish Section Fresh fish, clams, oysters, lobsters, shrimps, seaweeds, and other sea foods or marine products. 2) Meat Section Fresh meat, from cow, carabao, horses, goat, sheep, swine and fowls. 3) Dry Goods Section All kinds of textiles, ready-made dresses and apparels, toiletries and novelties, laces, kitchen wares, handbags, bags, school and office supplies, canned goods and the like. 4) Grocery and Sari-sari Store Section All kinds of cakes, butter, cheese, confectioneries, candies, canned or bottled food, beverages, softdrinks, flour, rice oatmeal, jam, bacon, sugar, nuts, sauce, onions, garlic, potatoes, eggs, toilet articles, smoked fish, dried fish, salt, soap, and other household or food products, including firewood and charcoal. caTIDE 5) Vegetable and Fruit Section All kinds of vegetables, fruits and root crops. 6) Eateries and Cooked Food Section All kinds of cooked foods, including refreshments and cakes. 7) Poultry Products Section Chicken, ducks, birds, duckling or piglets. 8) Footwear Section Shoes, slippers and the like. 9) Cigarettes Cigars (tabaco), cigarettes and the like. SECTION 150. Imposition of Fees. There shall be collected the following market fees: A) AS PER SECTION: RATE DRY GOODS P0.58 per sq. m./day GROCERY 0.58 per sq. m./day MEAT 1.19 per sq. m./day FISH 1.19 per sq. m./day CARINDERIA 0.93 per sq. m./day FOOTWEAR 0.60 per sq. m./day FRUIT 0.58 per sq. m./day CIGARETTES 0.55 per sq. m./day B) ON CORNER STALLS: RATE Front Corner Stalls rows along Plus twenty (20%) the front of the market facing the percent of the market periphery or streets. prescribed rate. Front Stalls rows along the Plus fifteen (15%) front of the market, facing the percent of the market periphery or streets. prescribed rate. Inside Corner Stalls Plus ten (10%) percent of the prescribed rate. SECTION 151. Time and Manner of Payment . a) For Stalls The fee for the rental of market stalls shall be paid to the Municipal Treasurer or his duly authorized representative within the first twenty (20) days of each month. In case of a new lease, the rental due for the month in which the lease starts, shall be paid before occupancy of the stall. b) For Occupancy of Market Premises The fee for the occupancy of market premises shall be paid daily, in advance, before any commodity or merchandise is sold within the market premises. c) For Market Entrance Fee The fee shall be collected at the gate of the public market before the transient vendors are allowed to sell their goods inside the market premises. SECTION 152. Issuance of Official Receipt and Cash Tickets. The Municipal Treasurer or his duly authorized representative shall issue an official receipt as evidence of payment of rentals of fixed 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 his merchandise by wholesale to another vendor, the latter shall purchase new tickets if he sells the merchandise, even if such sale is done in the same place occupied by the previous vendor. cCAaHD 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 Municipal Treasurer for counter-checking against his record of cash tickets issued by him for that day. SECTION 153. Surcharge for Late 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 (25%) percent of the total rent due. Failure to pay the rental fee for three (3) consecutive months shall cause automatic cancellation of the contract of lease of stall without prejudice to suing the lessee for the unpaid rents at the expense of the lessee. 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 Chapter shall pay three (3) times as much as the regular rate for the space occupied. SECTION 154. Adjudication of Stall. a) Lease Period The contract of lease for a stall shall be for a period of five (5) years, renewable upon its expiration, unless revoked in accordance with the provisions of this Chapter. b) Notice of Vacancy Notice of vacant or newly constructed stalls shall be made for a 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 unoccupy 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 ____________, 19____). Any person, 21 years of age or more and is not legally incapacitated, desiring to lease this stall, shall file an application therefor on the prescribed form (copies may be obtained from the Office of the Municipal Treasurer during office hours and before 12:00 o'clock noon of _____________, 19____). In case there are more than one applicant, the award of the lease vacant shall be determined thru drawing of lots to be conducted on __________, 19_____, at 12:00 o'clock noon at the Office of the Municipal Treasurer by the Market Committee. This stall is found in the ______________ Section and intended for the sale of __________________. ___________________ Municipal Treasurer c) Application for Lease: 1) The application shall be under oath. It shall be submitted to the Office of the Municipal Treasurer by the applicant either in person or through his or her attorney. ESTDcC 2) It shall be the duty of the Municipal Treasurer to keep a register book showing the name and addresses of all applicants for a stall, the number and description of the stall applied for, and the date and hour of the receipt by the Treasurer of each application. It shall also be the duty of the Treasurer to acknowledge receipt of the application setting forth therein the time and date of receipt thereof. DIEcHa 3) The application shall be substantially in the following form: APPLICATION OF LEASE MARKET STALL ______________ Address _____________ Date The Municipal Treasurer Municipality of ___________ Province of ______________ Sir: I hereby apply under the following contract for the lease of Stall No. ____________ of the market. I am ___________ years of age, a citizen of the _____________________ and residing at _______________________. Should the above mentioned stall be leased to me in accordance with the market rules and regulations. I promise to hold the same under the following conditions: 1) That while I am occupying or leasing this stall (or stalls), I shall at all times have my picture and that of my helper (or those of my helpers) conveniently framed and hung conspicuously in the stall. caIDSH 2) That I shall keep the stall (or stalls) at all times in good sanitary condition and comply strictly with all sanitary and market rules and regulations now existing or which may hereafter be promulgated. 3) I shall pay the corresponding rents for the stall (or stalls) also in the manner prescribed by existing ordinances. 4) The business to be conducted in the stall (or stalls) shall belong exclusively to me. 5) In case I engage helpers, I shall nevertheless personally conduct my business and be present at the stall (or stalls). 6) I shall not sell or transfer my privilege to the stall (or stalls) or otherwise permit another person to conduct business herein. 7) Any violation on my part or on the part of my helpers of the foregoing conditions shall be sufficient cause for the market authorities to cancel this contract. Very respectfully, _________________ Applicant I, ______________________________, do hereby state that I am the person who signed the foregoing application; that I have read the same; and that the contents thereof are true to the best of my own knowledge. _______________ Applicant _______________ TIN SUBSCRIBED AND SWORN to before me in the Municipality of _____________, Province of __________________, Philippines, this __________ day of __________________, 19_____, Applicant-affiant issued at _________, on ______________, 19__. _______________ Official Title 4) Applicants who are Filipino citizens shall have preference in the lease of public market stalls. If on the last day set for filing applications, there is no application from a Filipino citizen, the posting of the Notice of Vacancy prescribed above shall be repeated for another ten (10) days period. If after the expiration of that period there is still no Filipino applicant, the stall affected may be leased to any alien applicant who filed his application first. If there are several alien applicants, the adjudication of the stall shall be made thru drawing of 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, the adjudication of the stall shall be made through drawing of lots to be conducted by the Market Committee on the date and hour specified in the notice. The result of the drawing of lots shall be reported immediately by the Committee to the Municipal Treasurer concerned for appropriate action. 5) The successful applicant shall furnish the Municipal Treasurer two (2) copies of his/her picture immediately after the award of the lease. It shall be the duty of the Treasurer to affix one copy of the picture to the application and the other copy to the record card kept for that purpose. 6) Appeals Any applicant who is not satisfied with the adjudication made by the Municipal Treasurer or the Market committee of the Stall applied for, may file on appeal with the Municipal Mayor who shall decide the same within thirty (30) days and whose decision is final. SECTION 155. Miscellaneous Provisions on Stalls. a) Vacancy of stall before expiration of the lease if for any reason, a stall holder or lease 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 matter herein prescribed. IHaSED b) Partnership with stallholder Any market stallholder who enters business partnership with any party after he acquires the right to lease such stall have no authority to transfer to his partner or partners the right to occupy the stall. In cases of death or any legal disability of such holder to continue in his business, the surviving partners may be authorized 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 he 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, or son, daughter or relative within the third degree of consanguinity of affinity of the deceased is not applying for the stall, he shall be given the preference to continue occupying the stall concerned if he or she applies for it. c) Lessee to personally administer his stall Any person who has awarded the right to lease a market stall in accordance with the provisions hereof, shall occupy, administer and he present personally at his stall or 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 person 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 of lessee of a stall in the public market, is found to be not the person who is actually occupying said stall, the lease of such stall shall be cancelled, 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 156. Responsibility for Market Administration. The Market Administrator shall exercise direct and immediate supervision and control over the municipal public market and personnel thereof, including those whose duties concern the maintenance and upkeep of the market and market premises, in accordance with existing ordinances and other pertinent rules and regulations. SITCcE SECTION 157. Creation of a Market Committee. there is hereby created a permanent Market Committee composed of the Municipal Treasurer, as Chairman, a representative each of the Mayor, the Sangguniang Bayan majority and minority member, and the market vendors to be appointed by the Mayor, as members. The committee shall conduct the drawing of lots and opening of bids in connection with adjudication of vacant or newly constructed stalls in the municipal market and to certify to the Municipal Treasurer of the results thereof. SECTION 158. Rules and Regulations. a) The peddling or sale outside the public market site or premises of foodstuffs, which easily deteriorate like fish, and meat, is hereby prohibited. b) No person shall utilize the public market or any part thereof for residential purposes. c) It shall be unlawful for any person to 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. d) It shall be unlawful for any person to drink, serve or dispense liquor or any intoxicating drinks within the premises of the public market at any time of the day. e) No merchandise or articles 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. f) It shall be unlawful for any lessee to remove or construct, electrical wiring, or water connection without prior permit from the market administrator and approved by the Municipal Treasurer. g) This municipality 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. h) All articles abandoned in any public market buildings in violation of any provision of this Article or any regulation or rule on the management 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 disposed of in the manner directed by the Treasurer, who may also in his discretion, cause the criminal prosecution of the guilty party, or merely warn him against future violation. In case 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 159. Applicability Clause. Existing laws, ordinances, rules and regulations pertaining to the public market and its premises are hereby adopted as part of this Chapter. HcISTE SECTION 160. Penalty. Any violation of the provisions of this Chapter shall be punished by a fine of not less than five hundred (P500.00) pesos but not exceeding five thousand (P5,000.00) pesos or imprisonment of not less than one (1) month but not exceeding six (6) months, or both, at the discretion of the Court. CHAPTER 32 Slaughter and Corral Fees SECTION 161. Imposition Fees. a) Permit Fee to Slaughter Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Health Officer concerned or his duly authorized representative who will determine whether the animal or fowl is fit for human consumption, thru the Municipal Treasurer upon payment of the corresponding fee, as follows: STcHEI a) Large Cattle P5.00 b) Hogs 3.00 c) Goats 2.00 d) Sheep 2.00 e) Others 2.00 b) Slaughter Fee The fee shall be paid to cover the cost of services on the slaughter of animals at the Municipal slaughter-house, in accordance with following rates: 1) For public consumption, per kilo: Per kilo a) Large Cattle P0.05 b) Hogs 0.03 c) Sheeps 0.02 d) Goats 0.02 e) Others 0.02 2) For home consumption, per head: Per Head a) Large Cattle P2.50 b) Hogs 1.50 c) Sheeps 1.00 d) Goats 1.00 e) Others 1.00 3) Corral fee, per head, per day or fraction thereof: a) Large Cattle P0.50 b) Hogs 0.30 c) Sheeps 0.20 d) Goats 0.20 e) Others 0.20 SECTION 162. Prohibitions. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the Municipal Health Officer. IACDaS SECTION 163. Time of Payment. a) Permit Fee The fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Health Officer. b) Slaughter Fee The fee shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside the slaughterhouse. c) Corral Fee The fee shall be paid to the Municipal Treasurer before the animal is kept in the Municipal corral or in any place designated as such. If the animal is kept in the corral beyond the period for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. AaCTID SECTION 164. Administrative Provisions. a) The slaughter, of any kind of animal intended for sale shall be done only in the Municipal Slaughterhouse designated as such by the Sangguniang Bayan. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the 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 Municipal Treasurer shall require for branded cattle, the production of the certificate of ownership if the owner is applicant, or the original certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, no such certificate shall be issued and the corresponding fee be collected therefor. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. c) Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the Municipal Health Officer or his duly authorized representative, through the Municipal Treasurer, the permit shall bear the date and month of issue and the stamp of the Municipal Health Officer, as well as the page of the book in which said permit number is entered and wherein the name of the permitted, the kind and sex of the animal to be slaughtered appears. d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times. SECTION 165. Penalty . Any violation of the provision of this Chapter shall be punished by a fine of not less than five hundred (P500.00) pesos but not exceeding five thousand (P5,000.00) pesos or imprisonment of not less than one (1) month but not exceeding two (2) months, or both, at the discretion of the Court. TITLE VI Regulatory Fees CHAPTER 33 Mayor's Permit Fees for Business, Occupations and Other Activities SECTION 166. Imposition of Fees . The following permit fees shall be collected for the issuance of a permit by the Municipal Mayor or his duly authorized deputies to operate a business, pursue an occupation or calling, or undertake an activity within the municipality. A) On the operation of business: 1. Dealers in fermented liquors, distilled spirits and/or wines, except for wine houses/cellars which shall be based on capitalization: a) Wholesale dealers in foreign liquors P400.00 b) Retail dealers in foreign liquors 200.00 c) Wholesale dealers in domestic liquors 150.00 d) Retail dealers in domestic liquors 100.00 e) Wholesale dealers in fermented liquors 150.00 f) Retail dealers in fermented liquors 100.00 g) Wholesale dealers in vino liquors 100.00 h) Retail dealers in vino liquors 75.00 i) Retail dealers in tuba, basi and/or tapuy 50.00 2) Dealers in tobacco: a) Retail leaf tobacco dealers P150.00 b) Wholesale leaf tobacco dealers 250.00 c) Retail tobacco dealers 75.00 d) Wholesale tobacco dealers 150.00 3) Owners or operators of amusement places/devices: a) Night clubs/day clubs P3,500.00 b) Supper clubs, cocktail lounges, bars, discohouses, beer gardens, and other similar establishments 3,000.00 c) Cabarets, dance halls, or dancing pavilions 750.00 d) Social clubs/voluntary associations or organizations 750.00 e) Skating rinks 750.00 f) Bath houses, resorts and the like, per establishments 750.00 g) Steam baths, sauna baths and the like, per establishments 3,500.00 h) Billiard halls, pool halls, per table 20.00 i) Bowling establishments 3,000.00 j) Circuses, carnivals, fun houses and the like 1,000.00 k) Merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries or similar contrivances and side show booths, per contrivance or booth 100.00 l) Theaters and cinemahouses: Air-conditioned 4,000.00 Non-air conditioned 2,000.00 Itinerant operators 50.00/day m) Boxing stadia, auditoriums, gymnasia, concert halls, or similar halls or establishments 3,000.00 n) Race track establishments 3,000.00 o) Pelota/tennis/squash courts, per court 50.00 p) Jai-alai and/or coliseum establishments 3,500.00 q) Off-track or off-fronton betting stations, per station 1,000.00 r) Amusement devices, per device 50.00 4) Financial institutions and/or lending institutions (pawnshops, banks, insurance companies, savings and loan associations, financial and/or lending investors, per establishments: Main Office P4,000.00 per branch 2,000.00 Money shops, per establishments 1,000.00 5) Dealers in securities, including foreign exchange dealers P1,000.00 6) Educational life plan/memorial plan: Principal Office P2,000.00 per branch/agency 1,000.00 7) Subdivisions operators P1,000.00 8) Private cemeteries/memorial parks P2,000.00 9) Boarding houses/lodging houses P200.00 10) Dancing schools/judo karate school/driving schools/speed reading/EDP, etc. P200.00 11) Nursery, vocational, and other schools not regulated by the MECS P500.00 12) Driving ranges P500.00 13) Golf links P1,000.00 14) Mini-golf links P500.00 15) Polo grounds P2,000.00 16) Private detective/security agencies: Principal Office P250.00 For every locality where security guards are posted 100.00 B) On other activities: 1) On delivery trucks or vans to be paid by the manufacturers, producers of and dealers in any products regardless of the number of trucks or vans P100.00 2) For maintaining, window/display office 150.00 3) Promoters, sponsors or talent scouts 250.00 4) For holding stage shows or floor/fashion shows, payable by the operator 250.00 5) For maintaining an office, such as liaison office, administrative office and/or similar office, with an area as follows: 400 sq.m. or more P700.00 300 sq.m. or more but less than 400 sq.m. 600.00 200 sq.m. or more but less than 300 sq.m. 400.00 100 sq.m. or more but less than 200 sq.m. 300.00 50 sq.m. or more but less than 100 sq.m. 200.00 Less than 50 sq. meters 100.00 6) For operating private warehouse or bodega of wholesalers/retailers, importers and exporters except those which business is duly licensed in the locality where such bodega is located 1,500.00 7) Cold storages 250.00 8) Refrigerating cases 100.00 9) Lumberyards 300.00 10) Car exchange on consignment basis 750.00 11) Storage and sale of flammable or explosive substance 1,000.00 12) Peddlers 50.00 13) Signboards, billboards and other forms of advertisements 100.00 House to house promotional sales, per salesman 10.00/day 14) Film shooting on location, per day 200.00 15) Gun clubs 500.00 16) Judo-karate clubs 200.00 17) Candle or soap factory: a) With machinery 1,500.00 b) W/out machinery 500.00 18) Manufacturer of paint, paste, ink dyes and other similar products: a) With machinery 2,000.00 b) W/out machinery 1,000.00 19) Manufacturer of coconut oil and other kinds of edible oil: a) With machinery 3,000.00 b) W/out machinery 1,000.00 20) Manufacturer of lard, boiling fat, butter sauce, sausages, hotdog, baloney and other kinds of similar products: a) With machinery 2,000.00 b) W/out machinery 800.00 21) Manufacturer of coffee or chocolate, candies, sweets, and other similar products: a) With machinery 1,500.00 b) W/out machinery 500.00 22) Ice cream or ice drop factory: a) With machinery 1,500.00 b) W/out machinery 500.00 23) Tanneries 2,500.00 24) Assaying Laboratories 500.00 25) Ice Factory 2,000.00 26) Manufacturer of Pharmaceutical Products: a) With machinery 2,000.00 b) W/out machinery 1,000.00 27) Manufacturer or perfumeries or lotion, hair tonics, hair pomades, lipstick, cosmetics and other similar products: a) With machinery 2,000.00 b) W/out machinery 800.00 28) Manufacturer of batteries for motor vehicles, charging and re-charging of batteries 1,500.00 29) Manufacturer of neon lights 1,000.00 30) Carpentry, manufacture of wooden boxes: a) With machinery 1,500.00 b) W/out machinery 500.00 31) Manufacturer of mattresses: a) With bed factory connection 1,500.00 b) W/out bed factory connection 1,000.00 32) Manufacturer of and repair of shoes: a) With machinery 1,000.00 b) W/out machinery 350.00 33) Manufacture of shell and wooden furnitures, all kinds: a) With machinery 1,500.00 b) W/out machinery 750.00 34) Establishment for the construction and repair of bodies of motor vehicles/assembler of trucks, buses and heavy equipments: a) With machinery installation 2,500.00 b) W/out machinery installation 1,500.00 c) Const'n of body of light vehicles 500.00 35) Establishment for the repair of motor vehicles: a) With an area of more than P1,000 sq.m. 500.00 b) With an area of more than 500 sq.m. but not exceeding 1,000 sq.m. 400.00 c) With an area of 500 sq.m. or less 300.00 36) Blacksmith shops: a) With machinery and forges 600.00 b) W/out machinery but with forges 400.00 37) Machine shops establishments for manufacturing or repairing parts of mechanical apparatus or engines or manufacturing any kind of articles made of brass, iron or other metals: a) With more than 10 lathes 1,500.00 b) With 7 to 10 lathes 1,000.00 c) With 4 to 6 lathes 750.00 d) With lathes not exceeding 3 500.00 e) W/out machinery 350.00 38) Repair shops for pianos, auto-pianos, radios, phonographs, typewriters, mimeographs and other similar apparatus: a) With machinery 400.00 b) W/out machinery 200.00 39) Foundries of iron bronze: a) Founding of 5 or more tons a day 1,500.00 b) Founding of less than 5 tons a day 1,000.00 40) Welding shops 500.00 41) Lithographer, engraver or printer: a) With machinery 1,000.00 b) W/out machinery 500.00 42) Tinsmith: a) With machinery 1,000.00 b) W/out machinery 500.00 43) Photo engravers 750.00 44) Photo studios or establishments 350.00 45) Manufacture of matches 1,000.00 46) General repair of articles of Iron, Brass, etc.: a) With machinery 750.00 b) W/out machinery 500.00 47) Restaurants, panciterias, cafes and cafeterias, carinderias, or any other public eating places: a) Restaurants or panciterias with more than 50 seating capacity 500.00 b) Restaurants or panciterias with less than 50 seating capacity 400.00 c) Cafes and cafeterias 300.00 d) Carinderias 200.00 48) Refreshment parlors: a) With 20 or more seating capacity 350.00 b) With less than 20 seating capacity 250.00 49) Hotels or motels: a) With 30 or more rooms 4,000.00 b) With 20 or more but less than 30 rooms 3,000.00 c) With 10 or more but less than 20 rooms 2,000.00 d) With less than 10 rooms 1,000.00 50) Sari-sari Stores: a) Those located on the corners of two (2) streets 350.00 b) Those located along a street but not corners 250.00 c) Those located in interiors not along a street 150.00 51) Manufacture of aerated water or softdrinks 3,000.00 5 2 ) Barber Shops: a) With 20 or more chairs 300.00 b) With 10 or more but less than 20 chairs 250.00 c) With 5 to 9 chairs 200.00 d) With 4 or less chairs 150.00 53) Hardware store 1,000.00 54) Manufacture of bricks, tiles, hollow blocks and other similar products: a) Bricks and tiles 3,000.00 b) Culvert pipes up to 36" diameter 2,500.00 c) Hallow blocks, decor blocks, etc. 1,000.00 d) Hallow blocks only 500.00 55) Distillery, brewery or rectifier and compounder 4,000.00 56) Second hand stores: a) Hardware and scrap, not spare parts 750.00 b) Furniture and household goods 500.00 57) Grocery store 500.00 58) Dealers in machineries, automobiles, motor cars, trucks, jeeps, jeepneys, and all other kinds of motor vehicles, machineries or accessories and spare parts: a) Dealers in new motor vehicles and spare parts 1,500.00 b) Dealers in second hand motor vehicles and spare parts 1,000.00 59) Establishment for repair of motor vehicles 350.00 60) Bakeries: a) Those having 4 ovens or more 1,000.00 b) Those having 2 to 3 ovens 750.00 c) Those having one oven 500.00 d) Hot pan de sal 250.00 61) Undertakers: a) With embalming establishment and depositing corpses 1,000.00 b) Rendering funeral services only 750.00 62) Manufacture and sale of rattan chairs, etc.: a) With machinery 750.00 b) W/out machinery 500.00 63) Manufacture of mirror and art glasswork: a) With machinery 1,000.00 b) W/out machinery 500.00 64) Factory/Manufacturer of cards 1,000.00 65) Painting shops 500.00 66) Printing shops 500.00 67) Manufacturing of Bagoong 200.00 68) Laundry establishment using washing machines 2,500.00 69) Manufacture of eyeglasses: a) With machinery 750.00 b) W/out machinery 350.00 70) Manufacture of floor wax: a) With machinery 1,500.00 b) W/out machinery 750.00 71) Manufacture of "mike", "bijon", misua", and other kinds of similar products 1,000.00 72) Beauty parlors or shops 250.00 73) Repackers of wine and distilled spirits 1,000.00 74) General merchandise: a) Located in the poblacion or in a shopping center/public market 350.00 b) Located outside the poblacion or shopping center/public market 200.00 75) Recapping (Tire Plant)/machine used 350.00 76) Manufacturer of rubber products: a) Rubber tires and tubes 3,000.00 b) V-belts and automotive hoses 2,500.00 c) Rubber brushing and other similar products 1,000.00 77) Manufacture of plastic products (recycled) 1,000.00 78) Extraction and hauling of sand, gravel, and other quarry resources 1,000.00 79) Steel mill with smelting, struder and roller machine 4,000.00 80) Manufacturer of steel products with struder and rolling machine: a) Manufacturer of steel bars with sizes of 1/2 dia. up and G.I. pipes angle bars and G.I. sheets 3,000.00 b) Steel bars 3/8 in. dia. below, c.w. nails, chicken wires, and other similar hardware items 2,500.00 81) Manufacturer of paper and cardboard: a) Manufacturer of paper and cardboard 3,000.00 b) Manufacturer of paper products such as school pad, notebook, bond paper, cardboard boxes and other similar products 2,500.00 82) Integrated textile mills 3,500.00 83) Manufacturer of textile, knitting and dyeing 3,000.00 84) Textile finishing service (dyeing only) 2,500.00 85) Garment manufacturer (RTW) and contractor: a) With more than 30 sewing machines 2,000.00 b) With 15-30 sewing machines 1,500.00 c) With less than 15 sewing machines 500.00 86) Vulcanizing, radiator repair shop, rewinding shop, battery repair and recharging 350.00 87) Manufacturer of snack food: a) With machine 2,000.00 b) W/out machine 500.00 88) Nickel plating, chromium plating and anodizing services 1,000.00 89) Manufacturer of aluminum products 2,000.00 90) Sawmill 3,000.00 91) Kiln drying plant 2,000.00 92) Manufacturer of automotive accessories 750.00 93) Manufacturer of canned goods: a) With 3 or more steam cookers 3,000.00 b) With less than 3 steam cookers 1,500.00 94) Manufacturer of home appliances: a) T.V., betamax, air-conditioner and refrigerators 3,000.00 b) Radio, clock, electric fan, etc. 2,500.00 95) Manufacturer of stainless and kitchenware 2,500.00 96) Feedmill, bonemill, fishmeal, corn and ricemill: Capacity: a) More than 100 cavan/day 2,500.00 b) Less than 100 cavan/day 1,000.00 97) Manufacturer of plastic: a) With more than 2 extruder machine 3,500.00 b) With one extruder machine 2,500.00 c) With more than 3 injection machine 2,500.00 d) With less than 2 injection machine 2,000.00 e) With crusher and extruder machine 2,000.00 f) With more than 3 extrusion blower 2,500.00 g) With less than 2 extrusion machine 2,000.00 98) Wholesale lumber dealer: a) With machine 2,000.00 b) W/out machine 1,000.00 99) Apartments (for lease) a) Ten (10) doors up 750.00 b) Five (5) to nine (9) doors 500.00 c) With less than five (5) doors 250.00 100) Dormitories/Boarding house: a) 21 beds up 400.00 b) 10 to 20 beds 300.00 c) With less than 10 beds 200.00 101) Medical/Dental Clinics 250.00 102) Animal clinic 200.00 103) Private hospital: a) More than 21 beds 1,000.00 b) 12 to 20 beds 750.00 c) With less than 12 beds 500.00 104) On owners, operators, or mainteners of gasoline service/filling stations: a) With an area of 1,500 sq.m. or more and/or with not less than seven (7) dispensing pumps 8,000.00 b) With an area of 1,000 sq.m. but not more than 1,500 sq.m. and with five (5) or six (6) dispensing pumps 6,000.00 c) With an area of less than 1,000 sq.m. and four (4) dispensing pumps 4,000.00 d) Curb pumps and filling pumps 2,000.00 The gross receipts of services rendered such as oil change, greasing, washing and other similar services shall be subject to the graduated tax on contractors. In this connection, service station operators shall submit quarterly gross receipts on services rendered, and failure to do so shall subject the owner or operator or responsible officer, if a corporation, to a fine of One Thousand Pesos (P1,000.00) for the first offense and a fine of not more than Five Thousand Pesos (P5,000.00) or six months imprisonment on subsequent offenses. C) Storage of flammable, combustible or explosive substance: a) Flammable liquids Flammable liquids with flash point at 20F or below, such as gasoline and other carbon besolphide, naphta, benzol, allodin and acetone: Tax Per Annum Over 5 to 25 gals. P7.50 Over 25 to 50 gals. 20.00 Over 50 to 100 gals. 40.00 Over 100 to 500 gals. 80.00 Over 500 to 1,000 gals. 120.00 Over 1,000 to 1,500 gals. 160.00 Over 1,500 to 2,000 gals. 200.00 Over 2,000 to 2,500 gals 240.00 Over 2,500 to 3,000 gals. 320.00 Over 3,000 to 3,500 gals. 400.00 Over 3,500 to 4,000 gals. 480.00 Over 4,000 to 8,000 gals. 600.00 Over 8,000 to 10,000 gals. 800.00 Over 10,000 to 50,000 gals. 1,200.00 Over 50,000 to 200,000 gals. 1,800.00 Over 200,000 to 500,000 gals. 2,400.00 Over 500,000 to 1,500,000 gals. 3,200.00 Over 1,500,000 gals. 4,000.00 Flammable liquids with flash point at above 20F and below 70F such as alcohol, amyl-acetates, tuluol, ethyl acetate: Over 5 to 25 gals. P15.00 Over 25 to 50 gals. 20.00 Over 50 to 100 gals. 30.00 Over 100 to 500 gals. 50.00 Over 500 to 1,000 gals. 80.00 Over 1,000 to 5,000 gals. 200.00 Over 5,000 to 25,000 gals. 400.00 Over 25,000 to 50,000 gals. 800.00 Over 50,000 gals. 1,000.00 Flammable liquids with flash point at 70F to 200F such as turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent, polishing liquids: Over 5 to 25 gals. P7.50 Over 25 to 50 gals. 12.00 Over 50 to 100 gals. 20.00 Over 100 to 1,000 gals. 50.00 Over 1,000 to 5,000 gals. 100.00 Over 5,000 to 10,000 gals. 200.00 Over 10,000 to 50,000 gals. 300.00 Over 50,000 to 100,000 gals. 500.00 Over 100,000 to 500,000 gals. 800.00 Over 500,000 to 900,000 gals. 1,500.00 Over 900,000 gallons 2,000.00 Flammable liquids with flash point of over 200F when subject to spontaneous ignition or is artificially heated to a temperature equal or higher than its flash point such as petroleum oil, crude oil, others: Over 5 to 25 gals. P10.50 Over 25 to 50 gals. 12.00 Over 50 to 100 gals. 20.00 Over 100 to 500 gals. 60.00 Over 500 to 1,000 gals. 120.00 Over 1,000 to 20,000 gals. 200.00 Over 20,000 gallons 300.00 b) Flammable gases Acetylene, hydrogen, coal gas, and other flammables in gaseous form, except liquefied petroleum gas and other compressed gases: Over 15 to 25 kg. P10.00 Over 25 to 100 kg. 20.00 Over 100 to 500 kg. 60.00 Over 500 to 2,000 kg. 120.00 Over 2,000 to 10,000 kg. 300.00 Over 10,000 to 50,000 kg. 600.00 Over 50,000 to 100,000 kg. 900.00 Over 100,000 kg. 1,500.00 c) Combustible solids: I. Calcium Carbide: Over 10 but not more than 20 kg. P22.50 Over 20 but not more than 50 kg. 30.00 Over 50 but not more than 500 kg. 60.00 Over 500 but not more than 1,000 kg. 90.00 Over 1,000 but not more than 5,000 kg. 120.00 Over 5,000 but not more than 10,000 kg. 150.00 Over 10,000 but not more than 50,000 kg. 225.00 Over 50,000 kg. 300.00 II. Pyrolyxin: Over 10 to 50 kg. P20.00 Over 50 to 200 kg. 40.00 Over 200 to 500 kg. 80.00 Over 500 to 1,000 kg. 150.00 Over 1,000 to 3,000 kg. 300.00 Over 3,000 to 10,000 kg. 500.00 Over 10,000 kg. 1,000.00 III. Matches: Over 25 to 100 kg. P20.00 Over 100 to 500 kg. 100.00 Over 500 to 1,000 kg. 200.00 Over 1,000 to 5,000 kg. 400.00 Over 5,000 kg. 600.00 IV. Nitrate, phosphorous, bromine, sodium, picric acid, and other hazardous, explosive, corrosive, oxidizing and lachrymatory properties: Over 5 to 25 kg. P20.00 Over 25 to 100 kg. 30.00 Over 100 to 500 kg. 75.00 Over 500 to 1,000 kg. 150.00 Over 1,000 to 5,000 kg. 225.00 Over 5,000 kg. 300.00 V. Shredded combustible materials such as wood shavings (kusot), waste (estopa), sisal, oakum, and other similar combustible shaving and fine materials: Over 9 to 100 cu. ft. P20.00 Over 100 to 500 cu. ft. 60.00 Over 500 to 1,000 cu. ft. 90.00 Over 1,000 to 2,500 cu. ft. 150.00 Over 2,500 cu. ft. 225.00 VI. Tar, resin, waxes, copra, rubber, coal, bituminous coal and similar combustible materials: Over 50 to 100 kg. P22.50 Over 100 to 1,000 kg. 45.00 Over 1,000 to 5,000 kg. 90.00 Over 5,000 kg. 150.00 D) All other businesses not specifically mentioned: With Gross Sales of: ANNUAL FEE Less than P3,000 P50.00 P3,000 or more but less than P10,000 100.00 10,000 or more but less than 50,000 200.00 50,000 or more but less than 100,000 300.00 100,000 or more but less than 200,000 500.00 200,000 or more but less than 300,000 600.00 300,000 or more but less than 400,000 700.00 400,000 or more but less than 500,000 800.00 500,000 or more but less than 600,000 900.00 600,000 or more but less than 700,000 1,000.00 700,000 or more but less than 800,000 1,500.00 800,000 or more but less than 900,000 2,000.00 900,000 or more but less than 1,000,000 2,500.00 1,000,000 to 10,000,000 4,000.00 Over P10,000,000.00 6,000.00 Provided, That on businesses with principal offices maintaining or operating branch or sales offices, the following permit fees per branch shall be imposed: Principal Office W/in Principal Office is W/Gross Sale of the same locality outside the locality P10 M or over P1,000.00 per branch/per P2,000.00 per branch/per business activity business activity P1 M or over but less P500.00 per branch/per P1,000.00 per branch/per than P10 Million business activity business activity Below P1 Million P300.00 per branch/per P500.00 per branch/per business activity business activity D) All occupations or callings subject to periodic inspection, surveillance and/or regulations by the Municipal Mayor like animal trainer, auctioneer, barber, bartender, beautician, bondsman, butcher, chambermaid, cook, criminologist, electrician, club/floor manager, forensic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, life-guard, make-up artist, manicurist, masseur-attendant, mechanic, photographer (itinerant), private ballistic expert, rigdriver (cochero), taxi dancer, waiter P30.00 One business, occupation or calling does not become exempt by being conducted with some other businesses, occupation or calling for which the permit fee has been paid. SECTION 167. Payment of Fees. Permit fees prescribed under this Chapter shall be paid to the Municipal Treasurer or his duly authorized deputies before any business, occupation or calling can be lawfully begun or pursued. In the ensuing year, payment of the annual permit fees shall be within the first twenty (20) days of the beginning of the calendar year. Provided, however, that the necessary documents may be processed in accordance with the following schedule: AHSaTI 1. Those whose family names, corporate or company names begin with letters A to F shall be processed on or before the 20th day of January. 2. Those whose family names, corporate or company names begin with letters G to L shall be processed on or before the 20th day of April. 3. Those whose family names, corporate or company names begin with letters M to R shall be processed on or before the 20th day of July. 4. Those with family names, corporate or company names begin with letters S to Z shall be processed on or before the 20th day of October. AECIaD In case of change of ownership of the business as well as the location thereof from one municipality to another, it shall be the duty of the 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 168. Administrative Provisions. a) Supervision and control over establishments and places To maintain peaceful, healthful, sanitary and safe conditions in the Municipality, businesses and occupations shall be conducted in such manner and mode prescribed under such rules and regulations promulgated by the Metro Manila Commission (MMC) in accordance with existing laws. b) Application for permit An application for permit shall be filed with the Municipal Mayor or his duly authorized deputies. The form to be provided for the purpose shall set forth all necessary information, including the name and citizenship of the applicant, the description of the business, occupation or undertaking to be conducted, and such other information as may be prescribed. Any false statement made by the applicant or licensee shall constitute a sufficient ground for denying or revoking the permit without prejudice to the criminal liability of the applicant or licensee. Permit may be refused to any person (1) who had previously violated any ordinance or regulation relative to the granting of permits; (2) whose business establishment or undertaking does not conform with zoning regulations, safety, health and other requirements of the Metropolitan Manila Commission or its duly authorized deputies; (3) who has an unsettled tax obligation, debt or liability to the government; or (4) who is not qualified under any provision of law or regulation to establish or operate the business applied for. c) Issuance of permit Upon approval of the application for a permit, two (2) copies of the Mayor's permit together with the application signed by the Municipal Mayor or his duly authorized deputy shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer or his duly authorized deputies as basis for the collection of the permit fee and the corresponding business tax, if any. TADCSE Every permit issued shall show the name of the applicant, his nationality, marital status, address, nature of organization, (whether sole proprietorship, partnership, or corporation), location of business, date of issue and expiration permit, and such other information or data as may be necessary. d) Posting of permit Every license shall keep his permit posted at all times in a conspicuous place of the business establishment or office. If he has no fixed place of business or office, he shall keep the permit or copy thereof, in his person. The permit shall immediately be produced upon demand by the duly authorized deputies of the Municipal Mayor or Treasurer. e) Renewal of permit The permit issued shall be renewed every fiscal year within the prescribed period upon payment of the corresponding fee prescribed under this Chapter. f) Revocation of permit When a person doing business or engaging in an activity under the provisions of this Title violates any provision of this Chapter; violates any condition set forth in the permit; refuses to pay an indebtedness or liability to the Municipal Government; abuses his privilege to do business or pursues an activity within Metropolitan Manila to the injury of public morals or peace; when the place where such business or undertaking is conducted becomes a nuisance or is permitted to be used as a resort for disorderly characters, criminals, or women of ill repute; or when the applicant has made any false statement on any portion in his application, the Municipal Mayor or his duly authorized deputies may, after investigation, revoke the permit. Such revocation shall forfeit all sums which may have been paid with respect to the right granted in addition to the penalties provided for under this Title. g) Expiration upon revocation or surrender Every permit shall cease to be in force upon revocation or surrender thereof. Every person holding a permit shall surrender the same upon revocation, or upon closure of the business or discontinuance of the undertaking for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, charges or fees due thereon. CHAPTER 34 Sanitary Inspection and Health Certificate Fees SECTION 169. Sanitary Inspection Fee. Every owner/operator of business, industrial, commercial, or agricultural establishments, accessoria, building or house for rent, shall secure sanitary certificate or permit for the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public upon payment to the Municipal Treasurer of an annual fee with the following schedule: CTAIDE a) Aircraft and watercraft companies P500.00 b) Financial institutions, such as banks, pawnshops, money shops, insurance companies finance and other investment companies, dealers in securities and foreign exchange dealers: Main Office 250.00 Every branch thereof 200.00 c) Gasoline service/filling stations 500.00 d) Private hospitals 1,500.00 e) Medical clinics and dental and animal hospitals 500.00 f) Dwellings and other spaces for lease or rent: 1) Hotels, motels, apartels, pension inns, drive inns: With 150 or more rooms P800.00 With 100 to 149 rooms 600.00 With 50 to 99 rooms 400.00 With 25 to 49 rooms 300.00 With less than 25 rooms 200.00 2) Apartments, per door 20.00 3) Houses for rent 20.00 4) Dormitories, lodging or boarding houses, with accommodations for: 40 or more boarders or lodgers 400.00 15 to 39 boarders or lodgers 250.00 Less than 15 boarders or lodgers 150.00 g) Institutions of learning 600.00 h) Media facilities 150.00 i) Telegraph, teletype, cable and wireless communication companies 150.00 j) Telephone/electric and power companies: Main Office 400.00 Every branch/station thereof 200.00 k) Administration offices, display offices, and/or office of professionals 100.00 l) Peddlers 20.00 m) Lending investors 200.00 n) All other business, industrial, commercial, agricultural establishments not specifically mentioned above: With an area of 1,000 sq.m. or more P1,000.00 500 or more but less than 1,000 sq.m. 800.00 200 or more but less than 500 sq.m. 500.00 100 or more but less than 200 sq.m. 300.00 50 or more but less than 100 sq.m. 200.00 25 or more but less than 50 sq.m. 100.00 Less than 25 sq.m. 50.00 In the case where a single person, partnership or corporation conducts or operates two or more business in one place of establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. SECTION 170. Health Certificate Fee. All persons required by existing laws, rules and regulations to secure health certificates from the Office of the Local Health Officer shall pay annual fee of Twenty (P20.00) Pesos. SECTION 171. Time of Payment. The sanitary inspection fee prescribed under this Chapter, shall be paid at the Office of the Municipal Treasurer concerned within ten (10) days from the date of inspection while the Health Certificate Fee prescribed under Section 151, shall be paid upon issuance of such Health Certificates. SECTION 172. Administrative Provisions. Except as otherwise provided, the Local Health Officer or his duly authorized representatives, shall conduct an annual inspection of all houses, accessoria, or buildings for rent or as soon as circumstances require and all business establishments (commercial, industrial, agriculture) in their respective localities in order to determine their adequacy of ventilation, propriety of habitation and general sanitary conditions pursuant to the existing laws, rules and regulations. Sanitary permit shall be issued to the owner by the Local Health Officer or his duly authorized representative after such inspection was conducted and found to be sanitary. Every permit issued shall show the name of the applicant, his nationality, marital status, address, nature of organization, (whether sole proprietorship, partnership or corporation), location information or data as may be necessary. The permit shall be granted for a period of not more than one year and shall expire on the 31st day of December following the date of issuance thereof, unless revoke or surrendered earlier. Every permit shall cease to be in force upon revocation; surrender of same; upon closure of the business or discontinuance 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. CHAPTER 35 Fees for Sealing and Licensing of Weights and Measures Instruments SECTION 173. Imposition of Fees. The following are imposed for the sealing and licensing of weights and measures: SDTaHc (a) For sealing linear metric measures Not over one meter P5.00 Measure over one meter 10.00 (b) For sealing metric measures of capacity Not over ten liters 5.00 Over ten liters 10.00 (c) For sealing metric instruments of weights With capacity of not more than 30 kg. 5.00 With capacity of more than 30 kg. but not more than 300 kg. 10.00 With capacity of more than 300 kg. but not more than 3,000 kg. 20.00 With capacity of more than 3,000 kg. 30.00 (d) For sealing apothecary balance or other balances of precision: Over 3,000 kg. 20.00 Over 300 to 3,000 kg. 15.00 Over 30 to 300 kg. 10.00 30 kg. or less 5.00 (e) For sealing scale or balance with complete set of weights For each scale or balance with complete set of weights for use therewith 10.00 For each extra weight P2.00 For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon the request of the owner or operator, an additional service charge of Five (P5.00) pesos for each instrument shall be collected. SECTION 174. Payment of Fees and Surcharge. The fees herein imposed shall be paid to and collected and by the Municipal Treasurer upon the sealing or licensing of the weights or measures instruments and renewable on or before the anniversary date thereof. The official receipt evidencing payment shall serve as a license to use such instrument for one year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fee paid therefor within the prescribed period shall subject the owner or user to a surcharge of five hundred (500%) percentum of the prescribed fees which shall no longer be subject to interest. SECTION 175. Exemptions. (a) All instruments for weights and measures used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures instruments intended for sale. SECTION 176. Administrative Provisions. (a) Municipal Treasurer are hereby required to keep full sets of secondary standard for the use in testing of weights and measures instruments. These secondary standards shall be compared with the fundamental standards in the National Institute of Science and Technology annually. (b) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within its locality. ECISAD (c) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the local treasurer in the presence of the Local Auditor or their representative. SECTION 177. Fraudulent Practices Relative to Weights and Measures and Corresponding Penalties. (a) Fraudulent practices relative to weights and measures Any person, other than the official sealer of weights and measures: 1) Who places an official tag or seal upon any instrument of weights or measures, or attaches it thereto; or 2) Who fraudulently imitates any mark, stamp, or brand, tag or other characteristic sign used to indicate that weights and measures have been officially sealed; or 3) Who alters in any way the certificate given by the sealer as an acknowledgment that the weights and measures mentioned therein have been duly sealed; or 4) Who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate, or license, or any dye for printing or making stamps, tags, certificates, or licenses 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 Chapter; or 5) Who alters the written or printed figures or letters on any stamp, tag, certificate or license used or issued; or 6) 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 payment of fees or charges imposed in this Chapter; or 7) Who procures the commission of any such offense by another; DSCIEa shall for each of the offense above, be fined by not less than Five Hundred (P500.00) Pesos nor more than Five Thousand (P5,000.00) Pesos or imprisoned for not less than one (1) month nor more than one (1) year, or both at the discretion of the court. (b) Unlawful possession or use of instrument not sealed within twelve (12) months from last sealing: Any person making a practice of buying or selling goods by weights and/or measures, or of furnishing services the value of which is estimated by weight or measures, 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 not exceeding Five Hundred (P500.00) Pesos or by imprisonment of not exceeding one (1) year, or both at the discretion of the court. SEACTH If, however, such scale, balance, weights or measures, has been officially sealed at some previous time and the seal and tag officially affixed 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 without repairs or alterations, such instrument shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weights and measures, be sealed, and the owner, possessor or user of the same shall be subject to no penalty except a surcharge equal to five (5) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the municipal treasurer in the same manner as the regular fees for sealing such instruments. (c) Alteration or fraudulent use of instrument of weights and measures: 1) Any person with fraudulent intent, alters any scale or balance, weight or measure after it is officially sealed or who knowingly uses any false scale or balance, weight or measure, whether sealed or not, shall be punished by a fine of not less than Five Hundred (P500.00) Pesos nor more than Five Thousand (P5,000.00) Pesos or by imprisonment of not less than three (3) months nor more than two (2) years, or both at the discretion of the court. 2) Any person who fraudulently gives short weight or fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure, of any article bought or sold by weight or measure, fraudulently misrepresents the weights or measures thereof, shall be punished by a fine of not less than Five Hundred (P500.00) Pesos nor more than Five Thousand (P5,000.00) Pesos or by imprisonment of not less than three (3) months not more than two (2) years, or both. SECTION 178. Administrative Penalties. The Municipal Treasurer may compromise the following acts or omission not constituting fraud. (a) Any person making a practice of buying or selling by weight and measure using unsealed and/or unregistered instrument: 1) When correct P100.00 2) When incorrect but within tolerable allowance of defect or short measure 200.00 (b) Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered: 1) When correct P50.00 2) When incorrect but within tolerable allowance of defect or short measure 100.00 (c) Any person found violating any of the above two (2) provisions for the second time shall be fined twice the above penalty. CHAPTER 36 Processing Fees for Zoning or Locational Clearance SECTION 179. Imposition of Fees. The following fees for zoning or locational clearance for land use within the municipality shall be collected by the Municipal Treasurer or its authorized deputies from the owners and/or contractors of land development, construction, renovation and expansion projects, as follows: (a) Application/Filing Fees For every application for locational clearance irrespective of whether approved or not; motions for reconsideration, reclassification and for filing of complaint are as follows: CcaASE 1) For locational clearance P20.00 2) For motion for reconsideration 50.00 3) For petition/request for reclassification 300.00 This excludes the cost of reclassification proceedings such as production/reproduction of maps and other documents; public hearings and publication which shall likewise be charged to the account of the applicant/proponent. 4) For filing complaint, except those involving pauper-litigant which shall be free of charge P200.00 (b) Processing Fee For approved application for locational clearance whether the project or activity to be undertaken is conforming or non-conforming, in accordance with the following schedules: AHDTIE 1) Residential (single detached and duplex type) P1.00/sq.m. of total floor area 2) Commercial establishments including apartments, mass housing, townhouses constructed primarily for gain purposes P2.00/sq.m. of total floor area 3) Industrial establishments P5.00/sq.m. of total floor area 4) Institutional (schools, hospitals, etc.) P1.00/sq.m. of total floor area 5) Memorial Parks/Cemeteries P1.00/sq.m. of total land area 6) Agro-Industrial: a) Manufacturing P5.00/sq.m. of total floor area b) Non-Manufacturing P2.00/sq.m. of total land area 7) Telecommunications/Towers P1.00/sq.m. of total base 8) Billboards P0.10/0.30 per square meter 9) Yards utilized for commercial purposes P0.30/sq.m. of total land area 10) Yards utilized for industrial purposes P0.50/sq.m. of total land area 11) All types of renovation Fifty (50%) percent of the prescribed rate. Provided that commercial activities and auxilliary uses that form part of a residential building or, customarily conducted in dwelling or houses, shall be treated as application for the construction of a residential house and shall pay the amount corresponding to such use, except when the maximum floor area devoted to such commercial activities or auxilliary uses, exceeds thirty (30%) percent of the total floor area of the whole residential building. cTIESD (c) Certificate Fee For each certificate of conformance/non-conformance and all other certifications issued P10.00 SECTION 180. Escalation Clause. Upon recommendation of the Planning Administrator, the Sanggunian thru an ordinance, may increase by not more than fifty (50%) percent or may decrease by not more than twenty five (25%) percent and not oftener than once a year all rates prescribed in the preceding Section. SECTION 181. Time of Payment. The prescribed processing fees shall be paid to the Municipal Treasurer or its duly authorized deputies before any land development, construction or renovation project is lawfully begun or pursued within the territorial jurisdiction of the Municipality. ADCEaH SECTION 182. Exemption. Except for government-owned or controlled corporation, all government projects whether national or local, are exempt from the payment of the prescribed fees. Provided, however, that the locational clearance must be secured prior to the finalization of plans and issuance of the corresponding building permit. CHAPTER 37 Police Clearance Fees SECTION 183. Imposition of Fees. The following fees shall be collected for every certificate issued to any person requesting for issuance of police clearance: (a) For employment, scholarship, study grant or other purposes not herein specified P10.00 (b) For firearms permit application 50.00 (c) For a change of name 50.00 (d) For passport or visa application 100.00 (e) For application for Filipino citizenship 200.00 (f) For some other reasons 150.00 Any renewal of police clearance certificate shall be charged the same rate as above, except those renewed upon request of the party to whom the same was issued within one (1) year from issuance of the original which shall be subject to fifty (50%) percent of the fee payable. DcaCSE SECTION 184. Exemption. The fee shall not be collected from (a) officials and employees of local governments and (b) national government officials and employees in relation to official business. SECTION 185. Payment of Fees. The fees shall be paid to the local treasurer or his duly authorized deputies by the person applying for police clearance. CHAPTER 38 Permit Fees on Excavation SECTION 186. Excavation Defined. Excavation shall be defined as any digging or unearthing in the streets/thoroughfares including passageways and sidewalks within the municipality for the installation, repair or improvement of water pipes, gas pipes, telephone or telegraph wires or cable conduit, sewer and drainage systems and/or pipes, telephone construction/improvements, communication and power lines undertaken by the government/public/private utility companies. SECTION 187. Filing of Application and Issuance of Excavation Permit Affecting National and Local Roads. Application for permit to undertake diggings and excavations in national and local roads, except private roads not yet turned over to the municipal government shall be filed with Office of the Municipal Engineer, who shall issue the corresponding permit upon payment of appropriate fees and restoration deposits. SECTION 188. Conditions for Permit. The permit to undertake excavations/diggings shall contain, among other things, such conditions as may be necessary to ensure public safety and convenience. All such diggings/excavations shall be in accordance with the excavation and installation plans as approved by the Office of the Municipal Engineer. SECTION 189. Exercise of Supervision. All diggings and excavations shall be under the supervision of the Project Engineer of the Contractor and the duly authorized representative of the public utility company/government agency undertaking the project. However, such diggings and excavations shall be subject to the inspection of the Municipal Engineer or his duly authorized representative to ensure compliance with the installation plans and other conditions in the permit. aScIAC SECTION 190. Payment of Fees and Charges. The following fees and charges shall be collected from all applicants whether private or government agencies those specifically exempted by law, who shall make or cause to be made any excavation or diggings on any streets and thoroughfares, including passageways and sidewalks within the municipality. 1) Processing Fee a) For poles and house connections P50.00 b) For all other excavations 100.00 2) Excavation Permit Fee a) For fifty (50) linear meter or less but not over the maximum width of a trench of one-half (0.50 m.) meter P100.00 b) Over and above fifty (50) l.m. 10.00/l.m. c) Over the above one-half (0.50) linear meter trench width 10.00/sq.m. d) For installation of wooden/concrete utility poles 25.00/pole 3) Restoration Deposit The restoration deposit shall be based on the following schedule: Per sq.m. or fraction thereof a) Concrete Pavement a.1) 9" thickness P430.00 a.2) 8" thickness 390.00 a.3) 7" thickness 350.00 a.4) 6" thickness 315.00 a.5) 4" thickness 240.00 Concrete Sidewalk P240.00 Macadam Pavement 95.00 Asphalt Pavement 260.00 b) Asphalt Pavement b.1) 2" thickness P260.00 c) Curb and Gutter P200.00/l.m. 3.1) Restoration works and other consequential responsibilities or obligations over diggings/excavations after the completion of the underground works shall be done by the implementing agency (IA). DETcAH 3.2) The utility company/implementing agency (IA) shall post a cash deposit for restoration cost based on the schedule of restoration rates and/or performance bond to the Municipal Treasurer. The said cash deposit shall be refundable. For restoration works to be undertaken by contract, the implementing agency (IA) contractor shall post a guaranty bond equivalent to the computed restoration cost. 3.2.1) The utility company/implementing agency/contractor shall undertake repair works in case of failure of restoration within six (6) months from date of acceptance. 3.3) For individual connections, a cash payment for restoration works shall be made to the Municipal Treasurer. 4) Maintenance Deposit The utility company/implementing agency shall maintain for a period of six (6) months from date of acceptance the restored excavated portion of the road right of way. It shall be deposited to the Municipal Government the equivalent amount based on the following schedule of rates which shall be utilized by the concerned agency in case of the failure of the utility company/implementing agency/contractor to repair the damaged portion of the restored right-of-way. This maintenance deposit shall be refunded within one (1) month after the expiration of the six (6) months period. a) Concrete Pavement a.1) 9" thickness P108.00/sq.m. a.2) 8" thickness 97.00/sq.m. a.3) 7" thickness 88.00/sq.m. a.4) 6" thickness 79.00/sq.m. a.5) 4" thickness 60.00/sq.m. b) Asphalt P65.00/sq.m. c) Macadam 24.00/sq.m. d) Curb and Gutter 19.00/l.m. SECTION 191. Excavation Affecting Adjoining Properties. 1) Temporary support of adjoining property The person causing any excavation to be made shall provide such sheet piling and bracing as they may be necessary to prevent materials or structures of adjoining property from caving in before permanent support shall have been provided for the sides of an excavation. 2) Permanent support of adjoining property Whenever provisions are not made for the permanent support of the sides of an excavations, the person causing such excavation to be made shall construct an appropriate retaining wall which shall be carried to a height sufficient to retain the soil of the adjoining area. 3) Entrance to adjoining premises For the purpose of providing temporary support to adjoining premises, the person causing an excavation to be made shall get the consent of the owner of the adjoining premises to enter and construct the temporary supports. However, if such consent and entrance are not granted, the owner of adjoining premises shall be responsible for providing the necessary support as the case may be to his premises at his own expense, and for that purpose, he shall be given authority to enter the premises where the excavation is to be made. SECTION 192. Excavation Affecting Adjoining Structures. 1) Excavation more than four (4) feet deep Whenever an excavation is carried to the depth of more than four (4) feet below the curb, the person causing the excavation to be made shall at all times, if granted the consent of the owner of adjoining structures to enter preserve and protect from damage all existing structures of his own expense, if the safety of said structures will be affected by that part of the excavation which extend more than four (4) feet below the curb line. He shall support such structures by proper foundation. SACEca If the owner's consent to enter is not granted to the person causing the excavation to be made, it shall be the duty of said owner to make and provide the necessary foundations, and when necessary for that purpose, such owner shall be given authority to enter the premises where such excavation is to be made. SECTION 193. Appropriate Markers and Guards. 1) The diggings and excavations mentioned in Section 192 shall be provided with appropriate markers and safety devices for the traveling vehicles and pedestrians. 2) In case of death, injury and/or damages caused by the non-completion of such works and/or failure of the one undertaking the work to adopt the required precautionary measures for the protection of the general public or violation of any of the terms or conditions of the permit, the permittee/excavator shall assume all liabilities for such death, injury or damage arising therefrom. For this purpose, the excavator/permittee shall purchase insurance coverage to answer for third party liability. SECTION 194. Insertion Prohibited. All excavations and diggings passing thru canals and insertion through drainage or sewer pipes are strictly prohibited. SECTION 195. Inspection of Private Roads, Streets, Thoroughfares and Passageways. The Office of the Municipal Engineer shall have the authority to inspect all diggings and excavations being undertaken on all private roads, streets, thoroughfares, including passageways and sidewalks and to require that restoration of the excavated area meets the standard specifications as formulated by the Municipal Engineer. SECTION 196. Time of Payment. The fee imposed under this Chapter shall be paid to the Municipal Treasurer before the permit to dig or excavate is issued. Such permit is valid only when the official receipt covering payment of the prescribed fees is attached thereto except when the excavator/permittee is exempted from the payment of fees under Section 196. IcESaA SECTION 197. Administrative Fines. A) Imposition of Fines: There is hereby imposed a fine of not exceeding Ten Thousand (P10,000.00) Pesos subject to the terms and procedures as hereunder provided; 1) Excavating without an excavation permit. 2) Non-compliance with the work stoppage order. 3) Failure to post or display the Excavation Permit in a conspicuous place. 4) Failure to install road/highway safety construction devices. 5) Failure to install road signs and billboards. B) Determination of Amount of Fines: In the determination of the amount of fines to be imposed for violation under the preceding section, the Municipal Government shall take into consideration the following: 1) Light Violation a) Failure to post Excavation Permit in conspicuous place. 2) Less Grave Violation a) Failure to install road/highway safety construction devices. b) Failure to install road signs and billboards. c) Failure to restore the excavated portion of the road right-of-way to its original conditions. d) Non-compliance with work stoppage order for excavating without an excavation permit. C) Schedule of Fines FINE_IN_PESOS LIGHT LESS GRAVE GRAVE (P_) VIOLATION VIOLATION VIOLATION Minimum P100.00 P500.00 P1,000.00 Medium 200.00 1,000.00 1,500.00 Maximum 300.00 1,500.00 2,000.00 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. IEAacT SECTION 198. Surcharges for Late Payment. Without prejudice to the provisions of the preceding sections, there is hereby imposed a penalty for surcharge equivalent to fifty percentum (50%) of the Processing and Excavation Permit Fees for commencing the digging of excavation prior to the issuance of excavation permit. Provided, further that when the excavation work is started with due notice and advice to the Municipal government and after the lapse of eight (8) days from the date of filing and acceptance of the application for Excavation Permit, no surcharge or penalty shall be imposed. SECTION 199. Engineering Supervision Fee. Supervision fees shall be collected by the Municipal Government from the Implementing Agency/Excavator/Permittee equivalent to three (3%) percent of the total restoration cost before the start of restoration. SECTION 200. 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, upon approval of the Municipal Engineer, a corresponding increase shall be adjusted in the maintenance and restoration costs in accordance with agency estimate. SECTION 201. Revocation of Permit. Permits issued under this Chapter may be revoked or cancelled in cases of emergency, when interest so demands or for non-compliance with the conditions of the permit. SECTION 202. Penalties. Any person violating any of the provisions of this Chapter or its implementing guidelines shall, upon conviction, be punished by a fine of not less than Five Hundred Pesos (P500.00) nor more than Two Thousand Pesos (P2,000.00) 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. CHAPTER 39 Construction or Building Permit, Certificate of Occupancy and Other Similar Fees SECTION 203. No person, firm, or corporation including any agency or instrumentality of the government shall construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit therefor from the Office of the City Engineer, who shall process and issue the same after payment of the corresponding regulatory fees to the City Treasurer. DCASIT SECTION 204. Applicants who are not exempt shall pay the corresponding fees on construction, building, installation, erection and or occupancy as herein set forth; I. Establishment of Line and Grade: 1) All sides fronting or abutting streets, esteros, rivers and creeks: a) First ten (10) meters P40.00 b) Every meter or fraction thereof in excess of 10 meters 2.00 2) All other sides: Every meter or fraction thereof 1.00 II. Schedule of Building Permit Fees: 1) Construction/addition/renovation/alteration of residential buildings shall be assessed according to the following rates: AREA a) Original complete construction up to 20 sq.m. Exempted b) Addition/renovation/alteration up to 20 sq.m. P2.00 c) Above 20 sq.m. to 50 sq.m. 2.00 d) Above 50 sq.m. to 100 sq.m. 4.00 e) Above 100 sq.m. to 150 sq.m. 5.00 f) Above 150 sq.m. 6.00 2) Construction/addition/renovation/alteration of commercial and industrial buildings shall be assessed according to the following rates: AREA a) Up to 5,000 sq.m. P19.00 b) Above 5,000 sq.m. up to 6,000 sq.m. 18.00 c) Above 6,000 sq.m. up to 7,000 sq.m. 17.00 d) Above 7,000 sq.m. 16.00 3) Construction/addition/renovation/alteration of social, educational and institutional buildings shall be assessed according to the following rates: AREA a) Up to 5,000 sq.m. P10.00 b) Above 5,000 sq.m. up to 6,000 sq.m. 9.00 c) Above 6,000 sq.m. up to 7,000 sq.m. 5.00 4) Construction/addition/renovation/alteration of bldgs./structures for agricultural purposes (includes greenhouses, granaries, barns, poultry houses, piggeries, hatcheries, stables, cowsheds and other structures for the storage of agricultural products and the like) shall be assessed according to the following rates: AHCaED AREA a) Up to 20 sq.m. Exempted b) Above 20 sq.m. up to 500 sq.m. P2.00 c) Above 500 sq.m. up to 1,000 sq.m. 1.50 d) Above 1,000 sq.m. up to 5,000 sq.m. 1.20 e) Above 5,000 sq.m. up to 10,000 sq.m. 1.00 f) Above 10,000 sq.m. 0.50 5) Construction/addition/renovation/alteration of bldgs./ancillary structures shall be assessed in accordance with the following: a) Buildings, such as private garages and carports (excluding sheds and agricultural buildings grouped under agricultural) shall be charged fifty (50%) percent of the rate of the principal building of which they are accessories. b) All parts of buildings which are open on two or more sides, such as balconies, terraces, lanais and the like, shall be charged fifty (50%) percent of the rate of the principal building of which they are a part. c) Aviaries, aquariums, zoo structures and the like shall be charged in accordance with the rates for agricultural structures. 6) Buildings with height of more than eight (8.00) meters shall be charged an additional fee of one (P1.00) peso per cubic meter above eight (8) meters. The height shall be measured from the ground level up to the bottom of the roof slab or the top line of girt whichever applies. 7) Alteration/renovation/improvement on vertical dimensions of buildings/structures, such as facades, exterior and interior walls, shall be assessed in accordance with the following rates: Concrete, Bricks, or C.H.B. and the like Others Per sq.m. of vertical area P4.00 P3.00 8) Alteration/renovation/improvement on horizontal dimensions of buildings structures, such as floorings, ceilings and roofings shall be assessed in accordance with the following percentage of the fees prescribed under Item II, paragraph 2 and 5 above, of this Section whichever category applies. aSCHcA a) Concrete, bricks or tiles and the like Fifty (50%) Percent b) Others Thirty (30%) Percent 9) Repairs on Buildings/Structures: a) Residential/Commercial/Industrial/Institutional: a.1) Repairs costing up to P10,000.00 Exempted a.2) Repairs costing more than P10,000.00 shall be charged one-half (0.5%) of one (1%) percent of the estimated cost of repair. b) Agricultural: b.1) Repairs costing up to P4,000.00 Exempted b.2) Repairs costing more than P4,000.00 shall be charged one-half (0.5%) of one (1%) percent of the estimated cost of repair. c) Ancillary: c.1) Repairs costing up to P1,000.00 Exempted b.2) Repairs costing more than P1,000.00 shall be charged one-half (0.5%) of one (1%) percent of the estimated cost of repair. 10. Raising of Buildings/Structures: Assessment of fees for raising of any building/structure shall be based on the new useable floor area generated. The fees to be charged shall be as prescribed under Item II, paragraph 2 and 5 above of this Section, which ever category applies. 11) Demolition/Moving of Buildings/Structures: a) Demolition Fee per sq.m. of area involved P4.00 b) Moving Fee* per sq.m. of area of building/structure to be moved 4.00 * If a building/structure, for which a Moving Permit has been issued is already covered by a building permit and certificate of occupancy, a new building permit shall not be required therefor at its new site. NOTE: Before the issuance of a Moving Permit: 1. If the building/structure to be moved will pass over any highway/street/road, a clearance shall first be obtained by the owner from the proper Highways/Traffic Authority. 2. Should any utility line be affected, the utility company concerned shall be notified by the owner and clearance secured from them. 12) Construction of Slipways: (See NOTE* following paragraph #15 below) Per lineal meter or fraction thereof P200.00 NOTE: This fee includes the cradle, however, the winch motor shall be charged separately. 13) Construction of Dry Docks: (See NOTE* following paragraph #15) Per cubic meter or fraction thereof P100.00 NOTE: The pumps and motors shall be charged separately. 14) Construction of Wharves, Docks and Piers: (See NOTE* on the next paragraph no.) a) Wood per sq.m. or fraction thereof P10.00 b) Reinforced Concrete per sq.m. or fraction thereof P40.00 15) Construction of Pier Sheds/Warehouses/Camarines*: See Schedule of Fees under paragraph #3 above (Category #2 Buildings) * Before the issuance of the building permit, clearance shall first be obtained by the owner from the proper authority, such as the Philippine Ports Authority, Philippine Coast Guard, Bureau of Public Works, etc. aESICD III. Ancillary Structures: 1) Bank and Record Vaults: Per cu.m. or fraction thereof P30.00 2) Swimming Pools: a) Residential Per cu.m. or fraction thereof P5.00 b) Commercial Per cu.m. or fraction thereof P15.00 c) Social/Institutional Per cu.m. or fraction thereof P10.00 NOTE: Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged fifty (50%) percent of the above rates. Ancillary structures to swimming pools, such as shower rooms, locker rooms and the like shall be charged fifty (50%) percent of the rates corresponding to the category of swimming pools, as provided for under Item II, paragraph 2 and 4 above, of this Section. 3) Construction of firewalls separate from the building: a) Per square meter or fraction thereof P2.00 b) Provided, that the minimum fee shall be 40.00 4) Construction/erection of towers: a) Residential Exempted Trilon Self-supporting (Guyed) b) Commercial/Industrial b.2) Up to 10 mtrs. in height P2,000.00 P200.00 b.2) Every meter or fraction thereof in excess of 10 mtrs. 100.00 10.00 c) Institutional 1. Up to 10 mtrs. in height 1,500.00 100.00 2. Every meter or fraction thereof in excess of 10 mtrs. 100.00 10.00 NOTE: Towers with platforms or floors shall be charged an additional fee in accordance with Item II, paragraph 3 and 4 above, of this Section. 5) Commercial/Industrial Storage Silos: a) Up to 10 meters in height P1,000.00 b) Every meter or fraction thereof in excess of 10 meters 50.00 NOTE: Silos with platforms or floors shall be charged an additional fee in accordance with Item II, paragraph 3 and 4 of this Section. AEIcTD 6) Construction of Smokestacks and Chimneys for Commercial Industrial Use: a) Smokestacks: a.1) Up to 10 meters in height, measured from the base P200.00 a.2) Every meter or fraction thereof in excess of 10 meters 10.00 b) Chimneys: b.1) Up to 10 meters in height, measured from the base 40.00 b.2) Every meter or fraction thereof in excess of 10 meters 1.00 7) Construction of Commercial/Industrial fixed Ovens: Per square meter or fraction thereof of interior P40.00 floor area 8) Construction of Industrial Kiln/Furnace* Per cu.m. or fraction thereof of volume P10.00 9) Construction of reinforced concrete or steel tanks for Category I Building: a) Up to 2 cu.m. Exempted b) every cu.m. or fraction thereof in excess of 2 cu.m. P10.00 10) Construction of reinforced concrete tanks for Comm'l./Industrial Use: a) Up to 10 cu.m. P400.00 b) Every cu.m. or fraction thereof in excess of 10 cu.m. 20.00 11) Construction of Waste Treatment Tanks (Including Sedimentation and Chemical Treatment Tanks) Per cu.m. of volume P2.00 12) Construction of Steel Tanks for Commercial/Industrial Use: a) Above Ground: a.1) Up to 10 cu.m. P400.00 a.2) Every cu.m. or fraction thereof in excess of 10 cu.m. up to 1000 20.00 a.3) Every cu.m. or fraction thereof in excess of 100 cu.m. up to 1,000 16.00 a.4) Every cu.m. or fraction thereof in excess of 1,000 cu.m. up to 5,000 12.00 a.5) Every cu.m. or fraction thereof in excess of 5,000 cu.m. up to 10,000 5.00 a.6) Every cu.m. or fraction thereof in excess of 10,000 cu.m. up to 20,000 1.00 a.7) Every cu.m. or fraction thereof in excess of 20,000 cu.m. 5.00 b) Underground: b.1) Up to 20 cu.m. P300.00 b.2) Every cu.m. or fraction thereof in excess of 20 cu.m. 20.00 13) Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks: a) Underground: Per cu.m. or fraction thereof of excavation P10.00 b) Saddle or trestle mounted horizontal tanks: Every cu.m. or fraction thereof of volume of tank 1.00 c) Reinstallation of vertical storage tanks shall be considered as new construction. Corresponding fees shall be charged in accordance with paragraph 12-a above. 14) Booths, Kiosks, Platforms, Stages and the like: a) Construction of permanent type booths, kiosks, platforms, stages and the like: Per sq.m. or fraction thereof of floor area P5.00 b) Construction of temporary type booths, kiosks, platforms, stages, field offices, laborers' quarters and the like: Per sq.m. or fraction thereof of floor area 4.00 c) Inspection of knock-down type temporary booths, platforms, stages and the like: Per unit 20.00 IV. Construction of Tombs and Canopies, Mausoleums and Niches in Cemeteries and Memorial Parks: 1) Plain tombs, cenotaphs, or monuments w/o backdrop wall, canopy or roofing Exempted 2) Canopied tombs, whether partially or totally roofed over, per sq.m. of covered area P4.00 3) Semi-enclosed mausoleums, whether canopied or not, per sq.m. of built up area 4.00 4) Totally enclosed mausoleums, per sq.m. of floor area 10.00 5) Multi-level interment niches, per sq.m. of floor area, per level 2.00 V. Sanitary/Plumbing Permit Fees: 1) Installation Fees: a) One unit, composed of one water closet, two floor drains, one lavatory, two faucets and one shower head P20.00 b) Every fixture in excess of on unit: a.1) Each water closet P6.00 a.2) Each floor drain 2.00 a.3) Each sink 2.00 a.4) Each lavatory 5.00 a.5) Each faucet 1.50 a.6) Each shower head 1.50 a.7) Each slop sink 6.00 a.8) Each urinal 3.00 a.9) Each bath tub 6.00 a.10) Each grease trap 6.00 a.11) Each garage trap 6.00 a.12) Each bidette 3.00 a.13) Each dental cuspidor 3.00 a.14) Each gas-fired water heater 3.00 a.15) Each drinking fountain 1.00 a.16) Each bar or soda fountain sink 3.00 a.17) Each laundry sink 3.00 a.18) Each laboratory sink 3.00 a.19) Each fixed type sterilizer 1.00 a.20) Each water meter 1.00 2) Construction of septic vault: a) Category I (Residential) Exempted b) All other categories: b.1) Up to 5 cu.m. of digestion chamber P20.00 b.2) Every cu.m. or fraction thereof in excess of 5 cu.m. 6.00 VI. Electrical Permit Fees: 1) Lighting Power System: a) Each switch, lighting and/or convenience outlet P1.00 b) Each remote control master switch 20.00 c) Each special purpose outlet of 20 amperes capacity or more 2.00 d) Each time switch 2.00 2) Appliances for Commercial/Industrial Use: a) Each range or heater: a.1) Up to 1 KW P2.00 a.2) Every KW or fraction thereof in excess of 1 KW 1.00 b) Each refrigerator or freezer 4.00 c) Each washing machine or dryer 4.00 d) Each commercially used hair curling apparatus or hair dryer 4.00 e) Each fixed type electric fan 2.00 f) Each electric typewriter, cash register or adding machine 2.00 3. Electrical equipment or apparatus for commercial/industrial use: a) Each electric bell, announciator system P4.00 b) Each fire alarm unit 2.00 c) Each arc (light) lamp 10.00 d) Each flasher, beacon light 9.00 e) Each x-ray equipment 20.00 f) Each battery charging rectifier 10.00 g) Each electric welder: g.1) Up to 1 KVA/KW 4.00 g.2) Every KVA/KW or fraction thereof in excess of 1 KVA/KW 2.00 h) Each neon sign transformer 2.00 i) Each neon sign unit 2.00 j) Each telephone switchboard (PBX, PABX, TELEX machine, etc.) 10.00 k) Each trunkline 4.00 l) Each telephone apparatus 2.00 m) Each intercom master 2.00 n) Each slave 2.00 4) Motion Picture Projectors for commercial use: a) 16 mm per unit P60.00 b) 35 mm per unit 80.00 c) 70 mm and above per unit 140.00 5) TV Cameras for commercial/industrial use: Per unit P40.00 6) Motors and Controlling Apparatus/Unit: a) Up to 1/4 HP P4.00 b) Above 1/4 HP up to 1 HP 6.00 c) Above 1 HP up to 5 HP 8.00 d) Above 5 HP up to 10 HP 12.00 e) Above 10 HP up to 20 HP 20.00 f) Every HP in excess of 20 HP 1.00 7) Generators (AC or DC)/Unit: a) Up to 1 KW P4.00 b) Above 1 KW up to 5 KW 8.00 c) Above 5 KW up to 10 KW 25.00 d) Above 10 KW up to 20 KW 40.00 e) Every KW or fraction thereof in excess of 20 KW 2.00 8) Transformer and Sub-Station Equipment: a) Each transformer up to 1 KVA P4.00 b) Every KVA or fraction thereof in excess of 1 KVA up to 2,000 KVA (based on nameplate ratings) 2.00 c) Each transformer above 2,000 KVA 4,000.00 d) Each safety switch or circuit breaker up to 50 amperes and not exceeding 600 volts 3.00 e) Each safety switch, air circuit breaker, oil circuit breaker or vacuum circuit breaker other than motor controlling apparatus, above 50 amperes up to 100 amperes, and not exceeding 600 volts 6.00 f) Every 50 amperes or fraction thereof in excess of 100 amperes 2.00 g) Every 10,000 amperes or fraction thereof of interrupting capacity of every air circuit breaker, oil circuit breaker or vacuum circuit breaker operating above 600 volts 6.00 NOTE: Machinery, equipment and installations of utility companies used in the generation, transmission and distribution of power shall not be subject to Permit and Inspection fees. 9) Each temporary lighting or convenience outlet for celebration, ferias or construction purposes P2.00 10) Other electrical apparatus or appliances not otherwise provided for in this Item No. VI: Every KW or fraction thereof P6.00 11) Temporary Current Connection: a) Temporary Current Connection Permit shall be issued for testing purposes only in commercial and/or industrial establishments. Regular fees shall be charged and collected in accordance with the fees prescribed in this Item. b) If no final approval is issued within sixty (60) days, a new writing permit shall be secured and all corresponding permit fees shall be paid. 12) Pole/Attachment Location Plant Permit: a) Approved Pole Location Plant Permit/Pole P10.00 b) Approved Attachment Location Plan Permit/Attachment 20.00 13) Miscellaneous Fees: a) Each union, separation, alteration, re-connection or relocation of electric meter: a.1) Residential P20.00 a.2) Commercial/Industrial 50.00 a.3) Institutional 30.00 b) Issuance of Wiring Permit: b.1) Residential P20.00 b.2) Commercial/Industrial 50.00 b.3) Institutional 30.00 VII. Mechanical Permit Fees: 1) Refrigeration, Air Conditioning and Mechanical Ventilation: a) Refrigeration (cold storage) per ton, or fraction thereof P40.00 NOTE: Household refrigerator, freezers, fans, etc. used in single detached, duplex or multiple family dwellings are exempted from permit fees. b) Ice Plants per ton or fraction thereof P60.00 c) Package and Centralized Air Conditioning Systems: c.1) Up to 100 tons, per ton P80.00 c.2) Every ton or fraction thereof above 100 tons 40.00 d) Window type air conditioners/unit P60.00 NOTE: Window type air conditioners used in single detached, duplex or multiple family dwellings are exempted from permit fees. e) Mechanical Ventilation per HP or fraction thereof of blower or fan, or metric equivalent P20.00 NOTE: In a series of AC/REF systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/inspection fees and shall not be considered individually. For evaluation purposes: e.1) For Ice Making: 3.5 HP per ton, for compressors up to 50 tons capacity 3.25 HP per ton, for compressors above 50 tons up to 200 tons capacity 3.10 HP per ton, for compressors above 200 tons capacity e.2) For Air-Conditioning: 1.25 HP per ton, for compressors of 1.2 tons up to 5 tons capacity 1.10 HP per ton, for compressors above 5 tons up to 50 tons capacity 1.00 HP per ton, for compressors above 50 tons capacity e.3) For Commercial/Industrial Refrigerator w/out Ice Making: 1.5 HP per ton, for compressors of 1 ton up to 5 tons capacity 1.4 HP per ton, for compressors above 5 tons up to 50 tons capacity 1.3 HP per ton, for compressors above 50 tons capacity 2) Escalators and Moving Walks: a) Up to 50 lineal meters, per lineal meter or fraction thereof P20.00 b) Every lineal meter or fraction thereof in excess of 50 lineal meters 10.00 3) Elevators, per unit: a) Up to 1,000 kg. capacity P4,000.00 b) Above 1,000 kg. capacity 5,000.00 c) Freight Elevators 5,000.00 d) Motor Driver Dumbwaiters 400.00 e) Construction elevators for materials 1,000.00 g) Car Elevators 5,000.00 4) Boilers/Unit: a) Up to 10 HP P400.00 b) Above 10 HP up to 30 HP 600.00 c) Above 30 HP up to 50 HP 800.00 d) Above 50 HP up to 70 HP 1,000.00 e) Above 70 HP up to 90 HP 1,200.00 f) Above 90 HP up to 100 HP 1,400.00 g) Every HP above 100 HP 4.00 NOTE: Boiler rating shall be computed on the basis of one (1) sq.m. of heating surface for one (1) boiler HP. 5) Pressurized Water Heaters/Unit P200.00 NOTE: Pressurized water heaters used in single detached, duplex or multiple family dwellings are exempted from permit fees. 6) Water pump and sewage pumps for buildings/structures used for commercial/industrial purposes/Units: Per HP or fraction thereof P40.00 7) Automatic fire extinguishers, per sprinkler head P2.00 8) Stationary Standby Generating Sets/Unit: a) Up to 10 HP P300.00 b) Above 10 HP up to 30 HP 400.00 c) Above 30 HP up to 50 HP 500.00 d) Above 50 HP up to 70 HP 600.00 e) Above 70 HP up to 90 HP 700.00 f) Above 90 HP up to 100 HP 800.00 g) Every HP above 100 HP 2.00 9) Compressed Air, Vacuum, Institutional and/or Industrial Gases, per outlet P10.00 10) Other Internal Combustion, Engines, including cranes, fork-lifts, loaders, pumps, mixers, compressors and the like, not registered with the LTC: a) Up to 10 HP P200.00 b) Above 10 HP up to 30 HP 260.00 c) Above 30 HP up to 50 HP 320.00 d) Above 50 HP up to 70 HP 380.00 e) Above 70 HP up to 100 HP 440.00 f) Every HP above 100 HP 2.00 11) Pressure Vessels: Per cu.m. or fraction thereof 50.00 12) Other Machinery/Equipment for Commercial/ Industrial use not elsewhere specified, per HP or fraction thereof P50.00 13) Pneumatic Tubes, Conveyors, Monorails for Materials handling, per lineal meter P25.00 VIII. Fencing Permit Fees: 1) Fences made of indigenous materials and/or barbed wire, chicken wire, hog wire Exempted 2) Fences up to 1.80 meters in height, made of materials other than those mentioned in the above paragraph P2.00 3) Fences in excess of 1.80 meters in height, made of materials other than those mentioned in paragraph 1 under this Item, per lineal meter, or fraction thereof P2.00 IX. Construction of Sidewalks: a) Up to 20 sq.m. P20.00 b) Every sq.m. or fraction thereof in excess of 20 sq.m. 1.00 X. Paved areas intended for commercial/industrial/social/institutional use, such as parking areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts and the like: Per sq.m. or fraction thereof of paved area P1.00 XI. Use of streets and sidewalks as permitted under Chapter 11 of the National Building Code and Rule IX of each Implementing Rules and Regulations: 1) Use of Sidewalk: a) Up to 10 sq.m. of sidewalk, per calendar month P200.00 b) Every sq.m. or fraction thereof in excess of 20 sq.m. per calendar month 10.00 2) Erection of Scaffoldings Occupying Public Areas: a) Up to 10 lineal meters of frontage, per calendar month P120.00 b) Every lineal meter or fraction thereof of frontage in excess of 10 lineal meters, per calendar month 10.00 XII. Certificates of Use or Occupancy: 1) Category I (Residential) a.1) Buildings made of traditional indigenous materials as defined under Section 209 of the National Building Code Exempted a.2) Buildings costing more than P15,000.00 up to P50,000.00 50.00 a.3) Buildings costing more than P50,000.00 up to P100,000.00 100.00 a.4) Buildings costing more than P100,000.00 up to P150,000.00 150.00 a.5) Buildings costing more than P150,000.00 up to P250,000.00 250.00 a.6) Buildings costing more than P250,000.00 up to P500,000.00 400.00 a.7) Buildings costing more than P500,000.00 800.00 2) Category II (commercial/Industrial) a.1) Buildings costing up to P50,000.00 P100.00 a.2) Buildings costing more than P50,000.00 up to P100,000.00 200.00 a.3) Buildings costing more than P100,000.00 up to P250,000.00 400.00 a.4) Buildings costing more than P250,000.00 up to P500,000.00 800.00 a.5) Buildings costing more than P500,000.00 1,600.00 3) Category III (Institutional) a.1) Buildings costing up to P50,000.00 P60.00 a.2) Buildings costing more than P50,000.00 up to P150,000.00 150.00 a.3) Buildings costing more than P150,000.00 up to P250,000.00 300.00 a.4) Buildings costing more than P250,000.00 up to P500,000.00 600.00 a.5) Buildings costing more than P500,000.00 1,200.00 4) Category IV (Ancillary) a.1) Buildings with floor area up to 20 sq.m. Exempted a.2) Buildings with floor area above 20 sq.m. up to 500 sq.m. P20.00 a.3) Buildings with floor area above 500 sq.m. up to 1,000 sq.m. 40.00 a.4) Buildings with floor area above 1,000 sq.m. up to 5,000 sq.m. 60.00 a.5) Buildings with floor area above 5,000 sq.m. up to 10,000 sq.m. 100.00 a.6) Buildings with floor area above 10,000 sq.m. 200.00 5) Category V: a.1) Garages, carports, balconies, terraces and the like: Fifty (50%) percent of the rate of principal building according to Category. (See Item II, paragraphs 1 to 3 above) a.2) Aviaries, aquariums, zoo structures, and the like: Same rates as for Category IV 6) Ancillary Structures: a) Bank and Record Vaults, per cu.m. of interior volume P15.00 b) Swimming Pool/Unit: b.1) Residential 2.00 b.2) Commercial/Industrial 20.00 b.3) Social/Institutional 20.00 b.4) Improvised swimming pool made of materials listed under Item III, paragraph 2 of this Section: Fifty (50%) percent of the above rates. c) Swimming pool, shower rooms/locker rooms/Unit: c.1) Residential P5.00 c.2) Commercial/Industrial 15.00 c.3) Social/Institutional 10.00 d) Towers/Unit: Trilon Self-supporting (Guyed) d.1) Residential Exempted Exempted d.2) Commercial/Industrial P40.00 P20.00 d.3) Social/Industrial 40.00 20.00 e) Comm'l/Industrial Storage Silos/Unit P40.00 f) Smokestacks/Unit P20.00 g) Chimneys/Unit P10.00 h) Commercial/Industrial Fixed Ovens/Unit P10.00 i) Industrial Kiln/Furnace/Unit P50.00 j) Reinforced Concrete Tanks/Unit: j.1) Residential: j.1.1) Up to 2 cu.m. Exempted j.1.2) above 2 cu.m. P10.00 j.2) Commercial/Industrial 40.00 j.3) Social/Institutional 20.00 k) Steel Tanks/Unit: k.1) Residential: k.1.1) Up to 2 cu.m. Exempted k.1.2) Above 2 cu.m. P10.00 k.2) Commercial/Industrial: k.2.1) Above ground P40.00 k.2.2) Underground 40.00 k.3) Social/Institutional 20.00 l) Booths, Kiosks, Platforms, Stages, and the like P20.00 XIII. Annual Inspection Fees: 1) Annual Building Inspection Fees shall be collected by the Building Officials at the following rates: a) Category I: a.1) Single detached dwellings units and duplexes Exempted a.2) If the owner requests building inspection, the fee for each of the services enumerated below is P100.00 a.2.1) Land Use Conformity a.2.2) Architectural Presentability a.2.3) Structural Stability a.2.4) Sanitary and Health Requirements a.2.5) Fire Resistive Requirements b) Category II and III: Commercial (excluding amusement houses and gymnasia) industrial, social and institutional buildings with gross value of: b.1) Up to P1 Million P100.00 b.2) Above P1 Million up to 5 Million 200.00 b.3) Above P5 Million up to 10 Million 400.00 b.4) Above P10 Million up to 50 Million 800.00 b.5) Above P50 Million up to 100 Million 1,000.00 b.6) Above P100 Million 1,000.00 c) Amusement Houses, Gymnasia and the like* c.1) First class cinematographs or theaters P1,500.00 c.2) Second class cinematographs or theaters 600.00 c.3) Third class cinematographs or theaters 400.00 c.4) Grandstands/Bleachers* 1,000.00 c.5) Gymnasia and the like* 600.00 * Gymnasia, grandstands, bleachers, concert halls, little theaters, and the like that are integral parts of a school, college or university complex shall be charged in accordance with sub-paragraph (b) above of this Item. 2) Sanitary/Plumbing Inspection Fees: a) Every inspection trip during const'n P4.00 b) Annual inspection of sanitary/plumbing system 15.00 3) Electrical Inspection Fees: a) Every inspection trip during const'n 4.00 b) Annual Inspection Fees are the same as corresponding Installation Fees prescribed under Item VI of this Section. NOTE: Category I buildings are exempt from annual inspection. 4) Annual Mechanical Inspection Fees: NOTE: See Note under Item VII, Paragraph 1 above of this Section. a) Refrigeration and Ice Plant/Ton: a.1) Up to 100 tons capacity P20.00 a.2) Above 100 tons up to 150 tons 16.00 a.3) Above 150 tons up to 300 tons 12.00 a.4) Above 300 tons up to 500 tons 8.00 a.5) Every ton or fraction thereof above 500 tons 4.00 NOTE: Household refrigerator, freezers, fans, etc. used in single detached duplex or multiple family dwellings are exempted from annual inspection. b) Air-Conditioning Systems: b.1) Window-type air-conditioners/Unit P30.00 NOTE: Window-type air-conditioners used in single detached duplex or multiple family dwellings are exempted from annual inspection. b.2) Package or centralized air-conditioning systems: b.2.1) First 100 tons, per ton P20.00 b.2.2) Above 100 tons up to 150 16.00 b.2.3) Above 150 tons up to 300 12.00 b.2.4) Above 300 tons up to 500 8.00 b.2.5) Every ton or fraction thereof above 500 tons 6.00 c) Mechanical Ventilation/Unit: c.1) Up to 1 HP P10.00 c.2) Above 1 HP up to 5 HP 20.00 c.3) Above 5 HP up to 10 HP 40.00 c.4) Above 10 HP up to 20 HP 80.00 c.5) Above 20 HP 120.00 d) Escalators and Moving Walks/Unit P100.00 e) Elevators/Unit: e.1) Passenger elevators: e.1.1) First 5 landings P400.00 e.1.2) Each landing above the 5th 20.00 e.2) Freight elevators 300.00 e.3) Motor-driven dumbwaiters 40.00 e.4) Const'n elevators for materials 300.00 e.5) Car elevators 400.00 NOTE: Additional floor stops/landings shall be inspected and charged in accordance with above rates. f) Boilers: f.1) Up to 10 HP P300.00 f.2) Above 10 HP up to 30 HP 400.00 f.3) Above 30 HP up to 50 HP 500.00 f.4) Above 50 HP up to 70 HP 600.00 f.5) Above 70 HP up to 90 HP 700.00 f.6) Above 90 HP up to 100 HP 800.00 f.7) Every HP in excess of 100 HP 4.00 NOTE: Boiler rating shall be computed on the basis of one (1) sq.m. of heating surface for one (1) boiler HP. g) Pressurized water heaters/Unit: NOTE: Pressurized water heaters used in single detached or duplex family dwellings are exempt from inspection. h) Automatic fire extinguishers, per sprinkler head P1.00 i) Water and sewage pumps for buildings/structures for commercial/industrial purposes, per unit: HDIaST i.1) Up to 1 HP P10.00 i.2) Above 1 HP up to 3 HP 30.00 i.3) Above 3 HP up to 5 HP 60.00 i.4) Above 5 HP up to 10 HP 80.00 i.5) Above 10 HP up to 20 HP 100.00 i.6) Above 20 HP up to 30 HP 120.00 i.7) Above 30 HP up to 40 HP 140.00 i.8) Above 40 HP up to 50 HP 160.00 i.9) Above 50 HP up to 60 HP 180.00 i.10) Above 60 HP up to 70 HP 200.00 i.11) Above 70 HP up to 80 HP 220.00 i.12) Above 80 HP up to 90 HP 240.00 i.13) Every HP or fraction thereof above 90 HP 2.00 NOTE: Water and sewage pumps used in single detached or duplex family dwellings are exempt from inspection. j. Standby Generating Sets/Unit: j.1) Up to 10 HP P40.00 j.2) Above 10 HP up to 30 HP 80.00 j.3) Above 30 HP up to 50 HP 120.00 j.4) Above 50 HP up to 70 HP 160.00 j.5) Above 70 HP up to 90 HP 200.00 j.6) Above 90 HP up to 100 HP 240.00 j.7) Every HP or fraction thereof above 100 HP 2.00 k) Other Internal Combustion Engines, including Cranes, Fork-lifts, Loaders, Pumps, Mixers, Compressors and the like, per unit: k.1) Up to 10 HP P80.00 k.2) Above 10 HP up to 30 HP 140.00 k.3) Above 30 HP up to 50 HP 200.00 k.4) Above 50 HP up to 70 HP 260.00 k.5) Above 70 HP up to 90 HP 320.00 k.6) Above 90 HP up to 100 HP 380.00 k.7) Every HP or fraction thereof above 100 HP 2.00 l) Other machinery and/or equipment for commercial/industrial use not elsewhere specified, per unit: l.1) Up to 1/2 HP P6.00 l.2) Above 1/2 HP up to 1 HP 20.00 l.3) Above 1 HP up to 3 HP 40.00 l.4) Above 3 HP up to 5 HP 60.00 l.5) Above 5 HP up to 10 HP 80.00 l.6) Above 10 HP up to 20 HP 100.00 l.7) Above 20 HP up to 30 HP 120.00 l.8) Above 30 HP up to 40 HP 140.00 l.9) Above 40 HP up to 50 HP 300.00 l.10) Above 50 HP up to 60 HP 360.00 l.11) Above 60 HP up to 70 HP 420.00 l.12) Above 70 HP up to 80 HP 480.00 l.13) Above 80 HP up to 90 HP 520.00 l.14) Above 90 HP up to 100 HP 600.00 l.15) Every HP or fraction thereof above 100 HP 5.00 m) Pressure Vessels: Per cubic meter or fraction thereof P30.00 n) Pneumatic Tubes, Conveyors, Monorails for materials handling: Per lineal meter or fraction thereof P2.00 o) Testing/Calibration of Pressure Gauge, per Unit P20.00 p) Gas Meters: Each gas meter tested, proved and sealed: p.1) Up to 10 lights P12.00 p.2) Above 10 lights up to 50 lights 16.00 p.3) Above 50 lights up to 100 lights 24.00 p.4) Above 100 lights 40.00 q) Every inspection of mechanical rides used in amusement centers of fairs, such as ferris wheels, merry-go-rounds, roller coasters, and the like, per unit P40.00 XIV. Sign Permit Fees: 1) Erection of supports of any signboard, billboard, marquee and the like: a) Up to 4 sq.m. of signboard area P100.00 b) Every sq.m. or fraction thereof in excess of 4 sq.m. 20.00 2) Installation Permit Fees: Per sq.m. of display surface or fraction thereof: a) Business Signs: a.1) Neon P30.00 a.2) Illuminated 20.00 a.3) Others 12.00 a.4) Painted-on 8.00 NOTE: Signs not exceeding 0.20 sq.m. of display surface and/or temporary signs for charitable, religious and civic purposes are not required to obtain a permit. Fees for the electrical parts of signs are found in Item VI, paragraph 1 and 3 above of this Section. 3) Annual Renewal Fees: Per sq.m. of display surface or fraction thereof: a) Neon signs P30.00 Provided, that the minimum fee shall be 120.00 b) Illuminated signs 15.00 Provided, that the minimum fee shall be 60.00 c) Others 8.00 Provided, that the minimum fee shall be 40.00 d) Painted-on signs 40.00 Provided, that the minimum fee shall be 20.00 XV. Certifications: 1) Certified true copy of building permit P4.00 2) Certified true copy of Certificate of Use/Occupancy 4.00 3) Issuance of Certificate of Damage 4.00 4) Certified true copy of Certificate of Damage 4.00 5) Certified true copy of Electrical Certificate 4.00 6) Issuance of Cert. of Gas Meter Installation 12.00 7) Certified true copy of Cert. of Operation 4.00 XVI. Payment of Fees: All fees mentioned in this Chapter shall be paid to the Cashier of the City Building Official or to the City Treasurer before the issuance of the building permit. DcaSIH XVII. Penalties: 1) A surcharge of one hundred (100%) percent shall be imposed and collected from any person who shall construct, install, repair, alter or cause any change in the use or occupancy of any building or parts thereof or appurtenances thereto without any permit. 2) All inspection fees shall be paid within 30 days from the prescribed date, otherwise, a surcharge of 25% shall be imposed. 3) Administrative fines, penalties and/or surcharges for various violations of the Code are prescribed under Section 8 to 10 of Rule VIII. SECTION 205. No Fees or Charges shall be Assessed on the Following Applications. 1) Construction/addition/renovation/alteration of traditional indigenous family dwelling unit. aDIHTE 2) Construction/addition/renovation/alteration of public buildings. For purposes of this Chapter, the term "Public Building or Structure" refers to any building owned, occupied and operated by regular and/or specialized agencies or offices performing purely governmental functions. 3) Construction/addition/renovation/alteration introduced or undertaken by the National Housing Authority on government owned tenement houses and other housing units while the title of the lot is still under the name of the government. 4) Reconstruction of buildings or structures damaged or destroyed by typhoons, fires, earthquakes or other calamities, provided that the cost of such reconstruction shall not exceed twenty (20%) percent of the original construction cost based on the schedule of rates provided in this Chapter and that an application therefor is filed with the Building Official together with the Certificate of Damage which shall be obtained from the Office of the Building Official not later than thirty (30) days after the occurrence of such calamity. 5) Construction of buildings or structures by civic organizations, charitable institutions to be donated to the government for public use. 6) Construction/addition/renovation/alteration/repair of buildings/structures and/or electrical equipment/installations owned by electric cooperatives organized and/or operating pursuant to P.D. 269. However, individual household members of such cooperatives are not exempt. cDAISC CHAPTER 40 Regulatory Fees on the Processing of Subdivision Plans, Condominium Projects and Other Similar Projects SECTION 206. Owners and Developers of Subdivisions, Condominiums, Memorial Parks and Cemeteries shall Pay the Corresponding Fees as Follows. a) Approval of Subdivision Plan: 1. Preliminary Processing Fees 1.a) For the first ten (10) hectares P100.00 1.b) For every additional hectare or a fraction thereof 20.00 2. Final Processing Fees 2.a) Subdivisions having a density of 66 to 100 families/gross hectare, per hectare or a fraction thereof P220.00 2.b) Subdivisions having a density of 21 to 65 families/gross hectare, per hectare or a fraction thereof 300.00 2.c) Subdivisions having a density of 20 and below families/gross hectare, per hectare or a fraction thereof 450.00 Additional fee on floor area of houses/buildings sold with the lot per square meter 0.50 3. Alteration of Plan Fees same as final processing fees b) Approval of Condominium Plan: 1. Preliminary Processing Fees P100.00 2. Final Processing Fees 2.a) Per square meter of the total land area 2.00 2.b) Per square meter of the floor area of the building 0.50 3. Alteration of Plan Fees same as final processing fees 4. Conversion of Existing Structure to Condominiums 4.a) Per square meter of the total land area 1.50 4.b) Per square meter of floor area of the building 0.50 c) Final Inspection Fees and Issuance of Certification of Completion: 1. Subdivisions 1.a) Having a density of 66 to 100 family lots/hectares 200.00 1.b) Subdivisions having a density of 21 to 65 family lots/hectares 250.00 1.c) Subdivisions having a density of 20 family lots and below/hectare 350.00 2. Condominium per square meter of saleable area 2.50 d) Application for the following: 1. Extension of time to complete development 150.00 2. Exemption from cease and desist order (CDO) 20.00 3. Clearance to mortgage 150.00 4. Lifting of cease and desist order 150.00 5. Change of name/ownership 150.00 e) For Economic and Socialized Housing and Batas Pambansa Blg. 220, Fees Under PD's 957, 1096 and 1105: 1. Plan(s) approval and development permit per hectare 220.00 2. Building permit per square meter 1.50 3. Final Inspection for Certification of Completion/ Occupancy 3.a) Land development per hectare 7.00 3.b) Building, per square meter 1.50 4. Plan alteration Fifty (50%) percent of fees imposed on the area f) Farmlot Subdivision: 1. Preliminary Processing Fee 1.a) For the first five (5) hectares 70.00 1.b) For every additional hectare or fraction thereof 7.00 2. Final Processing Fee 2.a) Per hectare or fraction thereof 220.00 3. Alteration of Plan Fees Same as final processing fee and shall cover the fee and shall cover the affected portion of the subd., pro-rated against the fees for the total area. g) Fees on Memorial Park/Cemetery Plan: 1. Approval of Memorial Park/Cemetery Plan 1.a) Preliminary processing fee for every additional hectare or a fraction thereof 200.00 1.b) Final processing fee for every additional hectare or a fraction thereof 25.00 1.c) Alteration of plan fees P1.00/square meter but covers only the affected portions of plans subject to alteration. 1.d) Inspection fee, per hectare 50.00 h) Other Certifications 30.00 SECTION 207. Owners, Operators, Developers or the Responsible Officers Thereof in Case of Corporations or Juridical Entity Found Violating the Provisions of the Regulatory Ordinance shall be Subject to the Following Schedule of Fines. a) Violation of locational clearances/development permit 1. Violation of clearance as to use, area and location 1.a) Violation as to use P8,000.00 to 10,000.00 1.b) Violation as to area 7,000.00 to 8,000.00 1.c) Violation as to location 8,000.00 to 10,000.00 2. Violation of terms and conditions of Locational Clearances/Development Permit 2.a) Lacking clearance from National Pollution Control Comm. (NPCC) 2,000.00 to 6,000.00 2.b) Lacking clearance from National Env'tal Protection Council (NEPC) 2,000.00 to 6,000.00 2.c) Lacking permit from Department of Health (DOH) 2,000.00 to 6,000.00 2.d) Lacking permit from Laguna Lake Development Authority (LLDA) 2,000.00 to 3,000.00 2.e) Lacking permit from Bureau of Forest Development (BFD) 1,000.00 to 3,000.00 2.f) Non-compliance with other government requirements 1,000.00 to 3,000.00 2.g) Misrepresentation 5,000.00 to 10,000.00 2.h) Setback/Easement 1,000.00 to 3,000.00 2.i) Expansion, alteration, improvement, etc. 5,000.00 to 10,000.00 3. Other violations 3.a) Without locational clearance 10,000.00 3.b) Expiration of Temporary Use Permit 10,000.00 3.c) Illegal Construction 10,000.00 3.d) Non-compliance with development regulations of Urban Land Reform Zones (ULRZs) and Areas for Priority Development (APDs) 5,000.00 to 10,000.00 3.e) Non-compliance with subdivision regulations 5,000.00 to 10,000.00 b) Violation Involving Hearing 1. For contempt 1.a) Direct contempt fine not to exceed 2,000.00 1.b) Indirect contempt If violation refers to refusal to obey writ or process issued by the Local Gov't. (such as subpoena, summons) 500.00 to 1,000.00 plus 200.00/day of delay If violation refers to refusal to obey a lawful order to the decision of the Local Gov't. 1,000.00 to 2,000.00 plus 500.00/day of delay 2. For violation of P.D. No. 1517 2.a) Violations of rules and regulations Five (5%) percent of the amount (as stated in the Deed of Sale) but not exceeding 10,000.00. 2.b) Violation of right of non-disposition Five percent (5%) of assessed value of the property a duly certified copy of the Assessor's Office is required. TITLE VII Administrative Provisions CHAPTER 41 Collection of Taxes SECTION 208. Tax Period and Manner of Payment. Unless otherwise provided in this Code, the tax period of all local taxes, fees and charges shall be the calendar year, such taxes, fees and charges may be paid in quarterly installments. SECTION 209. Accrual of Tax. Unless otherwise provided in this Code, all local taxes, fees, and charges shall accrued on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rates thereof, shall accrue on the first (1st) day of the quarter next following the effectivity of the ordinance imposing such new levies or rates. SECTION 210. Time of Payment. Unless otherwise provided in this Code, all local 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 Sanggunian concerned may, for a justifiable cause, extend the time for payment of such taxes, fees or charges without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 211. Surcharges and Penalties on Unpaid Taxes, Fees, or Charges. There is hereby impose a surcharge not exceeding twenty-five (25%) percent of the amount of taxes, fees or charges not paid on time and an interest at the rate not exceeding two (2%) percent per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 212. Interests on Other Unpaid Revenues. Where the amount of any other revenue, except voluntary contributions or donations, is not paid on the date fixed on 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 thereon at the rate not exceeding two (2%) percent per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 213. Collection of Local Revenues by Treasurer. All local taxes, fees, and charges shall be collected by the Municipal Treasurer or their duly authorized deputies. The Municipal Treasurer may designate the Barangay Treasurer as his deputy to collect local taxes, fees, and charges. In case a bond is required for the purpose, the municipal government shall pay the premiums thereon in addition to the premiums of bond that may be required under this R.A. 7160. IaDTES SECTION 214. Examination of Books of Accounts and Pertinent Records of Business by Local Treasurer. The Municipal treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books, accounts and other pertinent records of any person, partnership, corporation, or association subject to local taxes, fees and charges in order to ascertain, assess, and collect the correct amount of the tax, fee, or charges. Such examination shall be made during regular business hours, only once for every tax period, and shall be certified to by the examining official. Such certificate shall be made of record in the books of accounts of the taxpayer examined. In case the examination herein authorized is made by a duly authorized deputy of the local treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of taxpayer 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. For this purpose, the records of the revenue district office of the Bureau of Internal Revenue shall be made available to the Local Treasurer, his deputy or duly authorized representative. DITEAc CHAPTER 42 Civil Remedies for Collection of Revenues SECTION 215. Application of Chapter. The provisions of this Chapter and the remedies provided herein may be availed of for the collection of any delinquent local tax, fee, charge, or other revenue. SECTION 216. Local Governments' Lien. Local taxes, fees, charges and other revenues 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 local taxes, fees and charges including related surcharges and interest. SECTION 217. Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: a) By administrative action thru distraint of goods, chattels, or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and right to personal property, and by levy upon real property and interest in or rights to real property; and b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the local government unit concerned. SECTION 218. Distraint of Personal Property. The remedy by distraint shall proceed as follows: (a) Seizure Upon failure of the person owing any local tax, fee, or charge to pay the same at the time required, the local treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien in sufficient quantity to satisfy the tax, fee, or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the local treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amounts of the tax, fee, or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. cCSTHA (b) Accounting of Distrained Goods The officer execution the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession, the goods, chattels or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication The officer shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the local government unit where the distraint is made, specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for posting of the notice shall be at the office of the Chief Executive of the Local Government Unit in which the property is distrained. (d) Release of Distrained Property Upon Payment Prior to Sale If at any time prior to the consummation of the sale, all the 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 (5) days after the sale, the local treasurer shall make a report of the proceedings in writing to the local chief executive concerned. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as members. (f) Disposition of Proceeds The proceeds of sale shall be applied to satisfy the tax, including the surcharges, interest and other penalties incident to deliquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his 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. HTcADC SECTION 219. 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, Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be affected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the assessor and the Registrar of Deeds of the province or 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 manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. cHITCS In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayers' real property. A report of any levy shall, within ten (10) days after the receipt of the warrant, be submitted by the levying officer to the Sanggunian concerned. SECTION 220. Advertisement and Sale. Within thirty (30) days after levy, the treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be affected by posting a notice at the entrance of the municipal building, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the province, city, or municipality where the property is located. The advertisement shall contain the amount of taxes, fees, or charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom 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 provincial, city or municipal building, or on the property to be sold, or at any other place as determined by the local treasurer conducting the sale, and specified in the notice of sale. TIADCc Within thirty (30) days after the sale, the treasurer or his deputy shall make a report of the sale to the Sanggunian concerned, and which shall form part of his records. After consultation with the Sanggunian, the treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of 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 treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Title, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including the improvements thereon. SECTION 221. Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the local treasurer of the total amount of taxes, fees, or charges, and related surcharges, interests, or penalties from the date of delinquency to the date of sale, plus interest of not more than two (2%) percent per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the municipal treasurer or his deputy. The municipal treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchases price paid by him plus the interest of not more than two (2%) percent per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of taxes, fees, or charges, related surcharges, interests and penalties. The owner shall not, however, be deprived of the possession of the said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 222. Final Deed to Purchaser. In case the taxpayer fails to redeem the property as provided herein, the local treasurer shall execute a deed conveying to the purchaser so much of the property as had 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. HAcaCS SECTION 223. Purchase of Property by the Municipal 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 treasurer conducting the sale shall purchase the property in behalf of the Municipal Government unit concerned to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the Municipal Government without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the local treasurer the full amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the local government unit concerned. SECTION 224. Resale of Real Estate Taken for Taxes, Fees, or Charges. The Sanggunian concerned may, by ordinance duly approved, 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 local government unit concerned. SECTION 225. Collection of Delinquent Taxes, Fees, Charges, or Other Revenues Through Judicial Action. The local government unit concerned may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the local treasurer within the period prescribed in this Title. SECTION 226. 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. HIcTDE SECTION 227. 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 local 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 that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand (P10,000.00) Pesos; 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) One fishing boat and net, not exceeding the total value of Ten Thousand (P10,000.00) Pesos, by the lawful use of which a fisherman earns his livelihood; and h) Any material or article forming part of a house or improvement of any real property. CHAPTER 43 Final Provisions SECTION 228. Separability Clause. If for any reason, any provision, section or part of this code is declared not valid by a court of competent jurisdiction or suspended or revoked by the Office of the President, such judgment shall not affect or impart the remaining provisions, sections or parts which shall continue to be in force and effect. SECTION 229. Applicability Clause. All other matters relating to the imposition in this code shall be governed by pertinent provisions of existing laws and ordinances. DaTHAc SECTION 230. Penal Provisions. Any violation of the provisions of this Code not herein otherwise covered by a specific penalty, shall be punished by a fine of not exceeding Five Hundred (P500.00) Pesos or imprisonment of not exceeding six (6) months or both, at the discretion of the Court. Payment of a fine or service of imprisonment as herein provided shall not relieve the offender from the payment of the delinquent tax, fee or charge imposed under this Code. If the violation is committed by any juridical entity, the President, General Manager or any person entrusted with the Administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. SECTION 231. Escalation Clause. The rates imposed on taxes, fees and charges herein shall be increased by ten (10%) percent on the (5 th ) year of the effectivity of the ordinance or on 1998, unless said taxes, fees or charges has been amended, resulting in an increase within the five (5)-year period. SECTION 232. Preparation of Implementing Rules and Regulations. For purposes of streamlining the methods and procedures in the collection of taxes and to ensure efficient mobilization of resources, the Municipal Mayor may promulgate implementing rules and regulations to assure the effective implementation of this Revenue Code. SECTION 233. 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. SECTION 234. Effectivity. This Code shall take effect upon approval and in accordance with law. aTcESI APPROVED: December 2, 1993. I HEREBY CERTIFY TO THE CORRECTNESS OF THE FOREGOING ORDINANCE. (SGD.) ATTY. EMILIO C. SANTIAGO Municipal Secretary (SGD.) HON. ANGEL G. REYES Councilor/Sponsor ATTESTED: (SGD.) HON. AMADO S. VICENCIO Vice-Mayor Presiding Officer APPROVED: (SGD.) HON. PROSPERO I. ORETA Municipal Mayor