The Revised Business Tax Code of Mandaluyong City

February 20, 1997 MANDALUYONG ORDINANCE NO. 169-97 AN ORDINANCE ADOPTING THE REVISED BUSINESS TAX CODE OF MANDALUYONG CITY BE IT ENACTED by the Sangguniang Panlungsod of Mandaluyong in session assembled: CHAPTER 1 Title and definition of terms ARTICLE 1 Title of Ordinance SECTION 1. This Ordinance shall be known and referred to as "THE REVISED BUSINESS TAX CODE OF MANDALUYONG CITY". ARTICLE 2 Definition of Terms SECTION 2. When used in this Code, the term: a. AGRICULTURAL PRODUCT includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetable, 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; b. AMUSEMENT is pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; c. 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 performances; d. BUSINESS means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; e. BANKS AND OTHER FINANCIAL INSTITUTIONS include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers and securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder; f. 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 jurisprudence; g. CHARGES refer to pecuniary liability, as rents or fees against persons or property; h. CONTRACTOR includes persons, natural or juridical, not subject to professional tax under Section 41 of this Code, 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 Section, 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 cockyards; persons engaged in the installation of water system, and gas or electric light, heat, or power; proprietors or operators of smelting plants; engraving, plating, and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and recutting of lumber, and saw mills under contract to saw uncut 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 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 establishments; master plumbers, smiths, and house or sign painters; printers, bookbinders, lithographers; publishers except those engaged in the publication or printing of any newspapers, 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. i. CORPORATION includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations pursuant to an operating or 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. j. COUNTRYSIDE AND BARANGAY BUSINESS ENTERPRISE refers to any business entity, association, or cooperative registered under the provisions of Republic Act Numbered Sixty-eight hundred ten (R.A. No. 6810), otherwise known as "Magna Carta For Countryside And Barangay Business Enterprises." (Kalakalan 20). k. 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. llcd l. FEE means a charge fixed by law or ordinance for the regulation or inspection of a business or activity; m. 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; n. 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); o. MANUFACTURER includes every person who, by physical or chemical process, alters the exterior texture or form 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 condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured product so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process, combines any such raw material or manufactured or partially manufactured product with other materials or products of the same or of different kinds and in such manner that the finished products of such raw material or manufactured or partially manufactured product in their original condition could not have been put, and who in addition, alters such law material or manufactured or partially manufactured product, or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his own use or consumption; p. MARGINAL FARMER OR FISHERMAN refers to an 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; q. MOTOR VEHICLE means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street-sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles which run only of rails or tracks, and tractors, trailers, and traction engines of all kinds use exclusively for agricultural purposes; r. MUNICIPAL WATERS include not only streams, lakes, and tidal waters within the city not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities; s. OPERATOR includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; t. PEDDLER means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Title; u. PERSONS mean every natural or juridical being, susceptible of rights and obligations or being the subject of legal relations; v. RESIDENTS refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such law juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; w. RETAIL means a sale where the purchaser buys the commodity for their own consumption, irrespective of the quantity of the commodity sold; x. VESSEL includes every type of boat, craft, or other artificial contrivance used, or capable of being used, as a means of transportation on water; y. 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 z. WHOLESALE means a sale where the purchaser buys the commodities for resale to persons other than the end user regardless of the quantity of the transaction. CHAPTER 2 Taxes on Business ARTICLE 3 Graduated Tax on Business SECTION 3. Imposition of Tax . There is hereby imposed on the following persons who establish, operate, conduct, or maintain their respective businesses within the City of Mandaluyong a graduated business tax in the amount hereafter prescribed. a. On manufacturers, importers, 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: With gross sales or receipts for the preceding calendar year in the amount of : AMOUNT OF TAX PER ANNUM Less than P10,000.00 214.50 10,000.00 or more but less than 15,000.00 286.00 15,000.00 or more but less than 20,000.00 392.60 20,000.00 or more but less than 30,000.00 572.00 30,000.00 or more but less than 40,000.00 858.00 40,000.00 or more but less than 50,000.00 1,072.50 50,000.00 or more but less than 75,000.00 1,716.00 75,000.00 or more but less than 100,000.00 2,145.00 100,000.00 or more but less than 150,000.00 2,860.00 150,000.00 or more but less than 200,000.00 3,575.00 200,000.00 or more but less than 300,000.00 5,005.00 300,000.00 or more but less than 500,000.00 7,150.00 500,000.00 or more but less than 750,000.00 10,400.00 750,000.00 or more but less than 1,000,000.00 13,000.00 1,000,000.00 or more but less than 2,000,000.00 17,875.00 2,000,000.00 or more but less than 3,000,000.00 21,450.00 3,000,000.00 or more but less than 4,000,000.00 25,740.00 4,000,000.00 or more but less than 5,000,000.00 30,030.00 5,000,000.00 or more but less than 6,500,000.00 31,687.50 6,500,000.00 or more but less than 7,500,000.00 33,637.50 7,500,000.00 or more but less than 8,500,000.00 37,537.50 8,500,000.00 or more but less than 9,500,000.00 41,437.50 9,500,000.00 or more but less than 50,000,000.00 41,437.50 plus 40% of 1% of excess over 9.5 Million Over 50,000,000.00 201,337.50 plus 20% of 1% in excess of 50 Million b. On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule: With gross sales or receipts for the preceding calendar year in the amount of : AMOUNT OF TAX PER ANNUM Less than P1,000.00 P23.40 1,000.00 or more but less than 2,000.00 42.90 2,000.00 or more but less than 3,000.00 65.00 3,000.00 or more but less than 4,000.00 93.60 4,000.00 or more but less than 5,000.00 130.00 5,000.00 or more but less than 6,000.00 157.30 6,000.00 or more but less than 7,000.00 185.90 7,000.00 or more but less than 8,000.00 214.50 8,000.00 or more but less than 10,000.00 243.10 10,000.00 or more but less than 15,000.00 286.00 15,000.00 or more but less than 20,000.00 357.50 20,000.00 or more but less than 30,000.00 429.00 30,000.00 or more but less than 40,000.00 572.00 40,000.00 or more but less than 50,000.00 858.00 50,000.00 or more but less than 75,000.00 1,287.00 75,000.00 or more but less than 100,000.00 1,716.00 100,000.00 or more but less than 150,000.00 2,431.00 150,000.00 or more but less than 200,000.00 3,146.00 200,000.00 or more but less than 300,000.00 4,290.00 300,000.00 or more but less than 500,000.00 5,720.00 500,000.00 or more but less than 750,000.00 8,580.00 750,000.00 or more but less than 1,000,000.00 11,440.00 1,000,000.00 or more but less than 2,000,000.00 13,000.00 2,000,000.00 or more 13,000.00 plus 35% of 1% in excess of 2 Million for 1997-1998 13,000.00 plus 45% of 1% in excess of 2 Million for 1999 c. On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate of one-half (1/2) of the rates prescribed under subsections (a), (b), and (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. 3. Cooking oil and cooking gas; 4. Laundry soap, detergent and medicines; 5. Agricultural implement, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; llcd 6. Poultry feeds and other animal feeds; 7. School supplies; and 8. Cement d. On retailers, With gross sales or receipts for the preceding calendar year in the amount of : RATE OF TAX PER ANNUM P 4,000.00 or less P100.00 P400,000.00 or less 2.5% of the gross for the preceding calendar year more than P400,000.00 10,000.00 plus 35% of 1% in excess of 400,000.00 e. Owners or operators of business establishment rendering or offering services shall pay the tax in accordance with the schedule hereafter provided, such as: Advertising agencies; arrastre services; assaying laboratories; barber shops; battery charging shops; beauty parlors; belt and buckle shops; blacksmith shops; book-binders; booking offices for film exchange; booking offices for transportation on commission basis; breeding of game cocks and other sporting animals belonging to others; building maintenance contractors; business agents and other independent contractors (Juridical or natural) not included among those subject to occupation tax under this Code whose activity consists essentially of the sale of all kinds of services for a fee; business management services; cinematographic filmowners, lessors or distributors; collecting agencies; commercial or immigration brokers; customs brokerages; demolition, filling and salvage contractors; diesel injection services; drafting services; dyeing establishments; electric light or gas system, installers of building (general); engineering (general), building (general) and specialty contractors; engraving plants; escort services; feasibility studies and silversmith shops; hatters and milliner shops; heat or power system, installer of heavy equipment (bulldozers and tractors) proprietors or operators who make them available to others for consideration; hotels and motels; inns, apartelles, pension houses and other similar establishments; private hospitals, private clinics maintained or operated by any medical practitioner, animal hospitals; house and/or sign painting shops; indentors; inspection services for incoming and outgoing cargoes; insurance agencies/adjusters/brokerages; interior decorating services; janitorial services; job placement/recruitment agencies; landscaping contractors; lathe machine shops; laundry shops including dry cleaning establishments, steam laundry and washing machine, lithographers; management consultants not subject to occupation tax; massage and therapeutic clinics; medical and dental laboratories; mercantile agencies; messengerial services; mine drillers; operators of any vehicle for hire purposely to transport merchandise or any article of commerce including school bus operators; operator of shoe-shine stand; painting shops; parking lots; perma press establishments; photographic studios; planing or surfacing or recutting of lumber, shops for; plant maintenance or rent-a-plant services; plating establishments, plumbing installation services; polo players, school for and/or horseback riding ;academy; private detective or watchman agencies; real estate appraisers; real estate brokerages; real estate developers; recopying or duplicating services like plastic lamination, photostatic, white/blue printing, xerox, typing, and mimeographing services; rental of bicycles and other light equipment like betamax/vhs tapes, laser disc, skates, furniture, sound system, etc.; repair and/or construction shops for motor or animal drawn vehicles, bicycles and/or tricycles, furniture, shoes, watches, household appliances, boats, typewriters, etc.; roasting of pigs, fowls, etc.; sawmills under contract to saw or cut logs belonging to others; sculpture shops; service stations for washing and greasing of motor vehicles; shipping agencies; shipyard for repairing ships for others; shops for shearing of animals; silk-screen or T-shirt printing shops; slendering and body building salons; smelting plants; stables; stevedoring services; stock brokerages; tailor or dress shops; tinsmith shops; towing services; travel agencies; upholstery shops; vaciador shops; warehouses (public or private) or bodegas; water system, installation of; welding shops; electrical shops; battery shops; wood carving shops. With gross receipts for the preceding calendar year in the amount of : AMOUNT OF TAX PER ANNUM Less than P5,000.00 P35.75 5,000.00 or more but less than 10,000.00 80.08 10,000.00 or more but less than 15,000.00 135.85 15,000.00 or more but less than 20,000.00 214.50 20,000.00 or more but less than 30,000.00 357.50 30,000.00 or more but less than 40,000.00 500.50 40,000.00 or more but less than 50,000.00 7145.00 50,000.00 or more but less than 75,000.00 1,144.50 75,000.00 or more but less than 100,000.00 1,716.00 100,000.00 or more but less than 150,000.00 2,574.00 150,000.00 or more but less than 200,000.00 3,432.00 200,000.00 or more but less than 250,000.00 4,719.00 250,000.00 or more but less than 300,000.00 6,006.00 300,000.00 or more but less than 400,000.00 8,008.00 400,000.00 or more but less than 500,000.00 10,725.00 500,000.00 or more but less than 750,000.00 12,025.00 750,000.00 or more but less than 1,000,000.00 13,325.00 1,000,000.00 or more but less than 2,000,000.00 14,950.00 2,000,000.00 14,950.00 plus 70% of 1% of the gross receipts in excess of 2 Million f. Exporters, other than those covered by others provision of this Section, shall pay the tax in accordance with the following schedule; With gross annual sales and/or receipts for the preceding calendar year in the amount of : AMOUNT OF TAX PER ANNUM Less than P100,000.00 1,000.00 100,000.00 or more but less than 150,000.00 1,430.00 150,000.00 or more but less than 200,000.00 1,787.50 200,000.00 or more but less than 300,000.00 2,502.50 300,000.00 or more but less than 500,000.00 3,575.00 500,000.00 or more but less than 750,000.00 5,200.00 750,000.00 or more but less than 1,000,000.00 6,500.00 1,000,000.00 or more but less than 2,000,000.00 8,937.50 2,000,000.00 or more but less than 3,000,000.00 10,725.00 3,000,000.00 or more but less than 4,000,000.00 12,870.00 4,000,000.00 or more but less than 5,000,000.00 15,015.00 5,000,000.00 or more but less than 6,500,000.00 15,843.75 6,500,000.00 or more but less than 7,500,000.00 16,818.75 7,500,000.00 or more but less than 8,500,000.00 18,768.75 8,500,000.00 or more but less than 9,500,000.00 20,718.75 9,500,000.00 or more but less than 50,000,000.00 20,718.75 plus 20% of 1% of excess over 9.5 Million Over 50,000,000.00 100,668.75 plus 10% of 1% of excess of 50 Million g. 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 schedule: With gross annual sales and/or receipts for the preceding calendar year in the amount of : AMOUNT OF TAX PER ANNUM Less than P2,000.00 P39.00 2,000.00 or more but less than 3,750.00 65.00 3,750.00 or more but less than 4,500.00 91.00 4,500.00 or more but less than 6,125.00 117.00 6,125.00 or more but less than 7,250.00 143.00 7,250.00 or more but less than 8,750.00 169.00 8,750.00 or more but less than 10,275.00 195.00 10,275.00 or more but less than 12,125.00 234.00 12,125.00 or more but less than 15,250.00 286.00 15,250.00 or more but less than 16,750.00 325.00 16,750.00 or more but less than 18,250.00 351.00 18,250.00 or more but less than 20,625.00 377.00 20,625.00 or more but less than 23,275.00 455.00 23,275.00 or more but less than 27,000.00 520.00 27,000.00 or more but less than 30,000.00 585.00 30,000.00 or more but less than 33,000.00 650.00 33,000.00 or more but less than 35,875.00 715.00 35,875.00 or more but less than 40,625.00 793.00 40,625.00 or more but less than 45,500.00 858.00 45,500.00 or more but less than 50,000.00 975.00 For every P1,000.00 or fraction thereof 50,000.00 For 1997-1998 7.50 in excess of For 1999 10.00 h. On banks and other financial institutions including lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange: TAX PER For Newly Started Business: ANNUM 1. Pawnshops with capital of: Less than P50,000 00 P1,000.00 50,000.00 or more but less than 100,000.00 1,500.00 100,000.00 or more but less than 200,000.00 2,000.00 200,000.00 or more 4,000.00 2. Money shops 200.00 3. Individual Lending Investors 300.00 4. Finance and Investment Companies: Principal Office in the City 2,000.00 For each additional branch 400.00 5. Insurance Companies: Principal Office in the City 3,000.00 For each additional branch 600.00 6. Commercial Banks Principal Office in the City 5,000.00 For each additional branch 1,000.00 7. Savings on thrift banks/saving and loan associations: Principal Office in the City 2,000.00 For each branch payable to the city/municipality For each additional branch 400.00 8. Rural Banks 600.00 9. Dealers in Securities and Foreign Exchange dealers 1,000.00 FOR RENEWAL OF BUSINESS For calendar year 1997 - 30% of 1% of the gross receipts of the preceding calendar year For calendar year 1998 - 40% of 1% of the gross receipts of the preceding calendar year For calendar year 1999 - 50% of 1% of the gross receipts of the preceding calendar year Minimum tax shall not be less than the rate prescribed above. i. Real estate dealers shall pay the tax in accordance with the following schedule: With gross annual sales and/or receipts for the preceding calendar year in the amount of : AMOUNT OF TAX PER ANNUM Less than P10,000.00 487.50 10,000.00 or more but less than 50,000.00 975.00 50,000.00 or more but less than 100,000.00 1,462.50 100,000.00 or more but less than 200,000.00 2,925.00 200,000.00 or more but less than 400,000.00 4,387.50 400,000.00 or more but less than 700,000.00 7,800.00 700,000.00 or more but less than 1,000,000.00 11,700.00 1,000,000.00 or more but less than 1,500,000.00 17,062.50 1,500,000.00 or more but less than 2,000,000.00 20,475.00 2,000,000.00 or more but less than 3,000,000.00 26,812.50 3,000,000.00 or more but less than 5,000,000.00 31,200.00 5,000,000.00 or more but less than 6,500,000.00 39,000.00 6,500,000.00 or more but less than 8,000,000.00 48,750.00 8,000,000.00 or more but less than 10,000,000.00 61,425.00 10,000,000.00 or more but less than 10,000,000.00 For 1997-1998 1,950.00 For 1999 2,250.00 For newly started business, the initial tax shall be the minimum prescribed above . j. Lessors or sub-lessors of real estate including accessories, apartels, pension inns, apartments, condominium, houses for lease, rooms and spaces for rent shall pay the tax in accordance with the following schedule: Those with gross annual sales and/or receipts for the preceding calendar year in the amount of : AMOUNT OF TAX PER ANNUM Less than P1,000.00 Tax will be min. of P39.00 1,000.00 or more but less than 4,000.00 39.00 4,000.00 or more but less than 10,000.00 97.50 10,000.00 or more but less than 20,000.00 292.50 20,000.00 or more but less than 30,000.00 585.00 30,000.00 to 50,000.00 975.00 For every P1,000.00 in excess of 975.00 P50,000.00 for real property used for plus 1% of the gross receipts in excess of purposes (other than residential) P50,000.00 For every P5,000.00 in excess of P50,000.00 for real property used (for P975.00 plus 1/2 of 1% of the gross residential purposes) receipts in excess of P50,000.00 For newly started business, the 1/2 of 1/10 of 1% of capital initial tax shall be the rate of investment 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 preceding quarter in the amount of : AMOUNT OF TAX PER ANNUM Less than P5,000.00 162.50 5,000.00 or more but less than 10,000.00 325.00 10,000.00 or more but less than 20,000.00 650.00 20,000.00 or more but less than 30,000.00 975.00 30,000.00 or more but less than 40,000.00 1,300.00 40,000.00 or more but less than 50,000.00 1,625.00 50,000.00 or more but less than 60,000.00 1,950.00 60,000.00 or more but less than 70,000.00 2,275.00 70,000.00 or more but less than 80,000.00 2,600.00 80,000.00 or more but less than 90,000.00 2,925.00 90,000.00 or more 100,000.00 3,250.00 For every P1,000.00 in excess of 100,000.00 For 1997-1998 25.00 For 1999 30.00 For newly started privately-owned public markets, the tax shall be the minimum prescribed above . l. On any business, not otherwise specified in the preceding paragraphs: There is hereby imposed a tax on any business, not otherwise specified in the preceding paragraphs at a rate of three percent (3%) of the gross receipts or sales of the preceding calendar year. SECTION 4. Newly Operated Business . For a newly started business falling under paragraph (a), (b), (c), (d), (e), (f), (g), (h) above, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall be one half (1/2) 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), (g), or (h) 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 5. Payment of Business Tax . a. The taxes imposed under Section 3 shall be payable for every separate or distinct establishment or place where business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. b. In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 3 of this Code which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. c. In cases where a person conducts or operates two(2) or more businesses mentioned in Section 3 of this Code which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported for the purpose of computing the tax due from each business. SECTION 6. Situs of the Tax a. For purposes of collection of the taxes under Section 3 of this Code, manufacturers, assemblers, repackers, brewers, distillers, rectifiers and compounders of liquor, 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 sale or transaction, and the tax thereon shall accrue and shall be paid to the City where such branch or sales outlet is located. In cases where there is no such branch or sales outlet in the city or 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 city or 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: 1. Thirty percent (30%) of all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located; and 2. Seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant or plantation is located. c. In case of a plantation located at a place other than the place where the factory is located, said seventy percent (70%) mentioned in subparagraph (b) of subsection (2) above shall be divided as follows: 1. Sixty percent (60%) to the city or municipality where the factory is located; and 2. Forty percent (40%) to the city or 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, plants or plantations located in different localities, the seventy percent (70%) 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 or production during the period for which the tax is due. cdlex 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. ARTICLE 4 Fixed Tax Rates on Business SECTION 7. Imposition of Tax . There is hereby imposed, as herein below specified, taxes on the following businesses in the city: A. On dealers in fermented liquors, distilled spirits and/or wines : AMOUNT OF TAX PER ANNUM 1. Wholesale dealers in foreign liquors P1,200.00 2. Wholesale dealers in domestic liquors 600.00 3. Retail dealers in foreign liquors 300.00 4. Retail dealers in domestic liquors 150.00 5. Wholesale dealers in vino liquors 112.00 6. Retail dealers in vino liquors 75.00 7. Retail dealers in tuba, basi, and/or tapuy 75.00 For Renewal of Business 3% of the gross receipts from preceding calendar year but shall not be less than the minimum prescribed above . B. On dealers in tobacco : AMOUNT OF TAX PER ANNUM 1. Retail leaf tobacco dealers 75.00 2. Wholesale leaf tobacco dealers 300.00 3. Retail tobacco dealers 75.00 4. Wholesale tobacco dealers 300.00 For Renewal of Business 3% of the gross receipts from preceding calendar year C . On owners or operators of amusement/vending devices : AMOUNT OF TAX PER ANNUM 1. Each juke box machine P150.00 2. Each machine or apparatus for visual entertainment 75.00 3. Each apparatus for weighing person 45.00 4. Each machine for dispensing on vending softdrinks and 225.00 other articles 5. Each machine or apparatus for printing letters or 60.00 numbers 6. Each similar device for vending games of skill or 75.00 amusement 7. For each coin-operated amusement machine or 300.00 apparatus 8. Skating rinks 750.00 For Renewal of Business 5% of the gross receipts from preceding calendar year but shall not be less than the minimum prescribed above . D. On owners or operators of amusement places : AMOUNT OF TAX PER ANNUM 1. Night and day clubs, super clubs P10,000.00 2. Super Clubs, Cocktail lounges, sing-along bar 8,000.00 3. Beer-gardens 5,000.00 4. Bath houses, resorts and the like 450.00 5. Swimming pools only 300.00 6. Steam bath, saunas, and other similar establishments per cubicle 250.00 (Excluding massage cubicle, which is taxed under Sec. 1 (e) of this Code) In addition to the foregoing taxes, all gross receipts incurred must be taxed under the rates of eateries/restaurant 7. Billiards and Pool Halls: For the first table 75.00 For each additional table 30.00 8. Circuses, carnivals, and the like per day For the first ten (10) days 80.00 For each day thereafter 10.00 9. Side Shows, per booth: For the first ten (10) days 15.00 For each day thereafter 3.00 10. Merry-go-rounds, roller coasters, Ferris wheels, swings Shooting galleries or similar contrivances, per contrivances: For the first ten (10) days 15.00 For each day thereafter 3.00 11. Theaters and cinemahouses: a. Itinerant operators, per day 15.00 b. With orchestra only and with seating capacity or less than 500 persons 750.00 c. With balcony and orchestra and with a seating capacity of less than 500 persons 900.00 d. With balcony and orchestra and with a seating capacity from 500 to 999 persons 1,200.00 e. With balcony and orchestra and with a seating capacity of 1,000 persons or above 1,500.00 f. With loge, balcony and orchestra 2,250.00 An additional tax of one hundred percent (100%) of the amounts prescribed above is hereby imposed or air-conditioned theaters and cinema houses. 12. Videos, family computers & similar devices P50.00/unit + 50.00 (Municipal Ordinance) 13. Boxing stadia, auditoriums, gymnasiums, concert or similar halls or similar establishment 450.00 14. Boxing, wrestling or martial arts contest per exhibition 150.00 15. Race tracks for conducting dog races: per annum 3,000.00 per racing day or fraction thereof 75.00 16. Cockpits, per annum 4,500.00 per ordinary cockfight 4.50 per derby cockfight 15.00 Holding of internal derby cockfight per day 3,000.00 Per international derby cockfight 150.00 Holding of local derby cockfights, per day 1,500.00 17. Race track per conducting horse races per racing 3,000.00 18. Gun clubs 300.00 19. Judo-Karate clubs 150.00 20. Pelota/squash courts, per court 150.00 21. Tennis courts, per court 150.00 22. Jai-alai Frontons and/or coliseums: a. With seating capacity of 25,000 persons or more 15,000.00 b. With seating capacity from 15,000 to 24,999 persons 10,500.00 c. With seating capacity from 15,000 to 14,999 persons 7,500.00 d. With seating capacity of less than 5,000 persons 4,500.00 e. Per gaming day on Jai-alai or fraction thereof 150.00 23. Off-tracks betting stations and off-fronton per station 1,500.00 24. Bowling Lanes PER LANE 150.00 For Renewal of Business 3% of the gross receipts from preceding calendar year but not lower than the minimum prescribed above . E. On owners or operators of the following establishments : AMOUNT OF TAX PER ANNUM 1. EDUCATIONAL LIFE PLAN AND/OR MEMORIAL PLAN ESTABLISHMENTS Principal Office in the City P4,500.00 For each branch 900.00 2. BOARDING HOUSES WITH ACCOMMODATIONS FOR: Less than 10 boarders 30.00 10 to 19 boarders 45.00 20 to 39 boarders 60.00 40 or more boarders 75.00 3. LODGING HOUSES WITH ACCOMMODATIONS FOR: Less than 15 lodgers 900.00 15 to 24 lodgers 1,350.00 25 or more lodgers 1,800.00 4. Posting of detectives and security guards 75.00 5. Golf links Mini golf links (with less than 9 holes) 500.00 6. DRIVING RANGES With 30 slots or more 450.00 With 16 to 29 slots 300.00 With 15 slots or less 250.00 7. Polo grounds 6,000.00 8. CEMETERIES AND MEMORIAL PARKS: Less than 2 has 750.00 2 to 5 has 1,125.00 more than 5 has 1,500.00 9. COLD STORAGE AND REFRIGERATION CASES a. Refrigeration or cold storage capacity 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 b. Refrigerating cases: Less than 5 cu. m. 7.50 Over 5 cu. m. 15.00 10. Lumberyards: With an area of 500 sq. m. or less 600.00 Over 500 to 1,000 sq. m. 750.00 Over 1,000 to 1,500 sq. m. 900.00 Over 1,500 to 2,000 sq. m. 1,200.00 Over 2,000 sq. m. 1,500.00 11. NURSERY, VOCATIONAL AND OTHER SCHOOLS NOT REGULATED BY THE DEPARTMENT OF EDUCATION AND CULTURE With 5 or less students 75.00 Over but not more than 20 150.00 Over 20 students 300.00 12. DANCING SCHOOLS/ DRIVING SCHOOLS/ SPEED READING/ EDP/ JUDO KARATE, ETC. a. With 100 or more students 450.00 b. With 50 to 99 students 300.00 c. With 25 to 49 students 225.00 d. With less than students 150.00 13. CAR EXCHANGE ON CONSIGNMENT BASIS ONLY 3% of the gross receipts of the For an enclosure of 500 sq. m. or less preceding calendar year 3% of the gross receipts of the For an enclosure of more than 500 sq. m. preceding calendar year If car changes are being operated on a buying and selling basis, they are covered by the graduated business tax on retailers. 14. STORAGE OF FLAMMABLE, COMBUSTIBLE OR EXPLOSIVE SUBSTANCE A. FLAMMABLE LIQUIDS. Flammable liquids with flash point at 20 degrees F or below, such as gasoline and other carbon besolphide, naphtha, bensol allodin and acetone: Over 5 to 25 gals. 7.50 Over 25 to 50 gals. 20.25 Over 50 to 100 gals. 39.75 Over 100 to 500 gals. 80.25 Over 500 to 1,000 gals. 120.00 Over 1,000 to 1,500 gals. 159.75 Over 1,500 to 2,000 to gals. 200.25 Over 2,000 to 2,500 to gals. 240.00 Over 2,500 to 3,000 to gals. 320.25 Over 3,000 to 3,500 to gals. 399.75 Over 3,500 to 4,000 to gals. 480.00 Over 4,000 to 8,000 to gals. 600.00 Over 8,000 to 10,000 gals. 825.00 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. 3,200.25 Over 1,500,000 gals. 3,999.75 Flammable liquids with flash point at above 20 degrees F and below 70 degrees F such as alcohol, amylacetate, toluol, ethylacetate: Over 5 to 25 gals. P 15.00 Over 25 to 50 gals. 20.25 Over 50 to 100 gals. 30.00 Over 100 to 500 gals. 50.25 Over 500 to 5,000 gals. 80.25 Over 5,000 to 25,000 gals. 200.25 Over 25,000 to 50,000 to gals. 800.25 Over 50,000 gals. 999.75 Flammable liquids with flash point at above 70 degrees F to 200 degrees F such as turpentine, thinner, prepared paints, diesel oil, fuel oil, Kerosene, varnish, cleaning solvent, polishing liquids: Over 5 to 25 gals. P 7.50 Over 25 to 50 gals. 12.00 Over 50 to 100 gals. 20.25 Over 100 to 1,000 gals. 50.25 Over 1,000 to 5,000 gals. 99.75 Over 5,000 to 10,000 gals. 200.25 Over 10,000 to 50,000 gals. 300.00 Over 50,000 to 100,000 gals. 500.25 Over 100,000 to 500,000 to gals. 800.25 Over 500,000 to 900,000 gals. 1,500.00 Over 900,000 gals. 2,000.25 Flammable liquids with flash point of 200 degrees F 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. P 7.50 Over 25 to 50 gals. 12.00 Over 50 to 100 gals. 20.25 Over 100 to 500 gals. 60.00 Over 500 to 2,000 gals. 120.00 Over 2,000 to 10,000 gals. 300.00 Over 10,000 to 50,000 gals. 600.00 Over 50,000 to 100,000 gals. 900.00 Over 100,000 gals. 1,500.00 B. FLAMMABLE GASES Acetylene, hydrogen, coal gas, and other flammable in gaseous form, except liquefied petroleum gas and other compressed gases: Over 5 to 25 gals. P 7.50 Over 25 to 50 gals. 12.00 Over 50 to 100 gals. 20.25 Over 100 to 500 gals. 60.00 Over 500 to 2,000 gals. 120.00 Over 2,000 to 10,000 gals. 300.00 Over 10,000 to 50,000 gals. 600.00 Over 50,000 to 100,000 gals. 900.00 Over 100,000 gals. 1,500.00 C. COMBUSTIBLE SOLIDS I. CALCIUM CARBIDE Over 10 but not more than 20 kg. P 22.50 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. P 20.25 Over 50 to 200 kg. 39.75 Over 200 to 5,000 kg. 80.25 Over 500 to 1,000 kg. 150.00 Over 1,000 to 3,000 kg. 300.00 Over 3,000 to 10,000 kg. 500.25 Over 10,000 kg. 999.75 III. MATCHES Over 25 to 100 kg. P 20.25 Over 100 to 500 kg. 99.75 Over 500 to 1,000 kg. 225.00 Over 1,000 to 5,000 kg. 399.75 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. P 20.25 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 kg. P 20.25 Over 100 to 500 kg. 60.00 Over 500 to 1,000 kg. 90.00 Over 1,000 to 2,500 kg. 150.00 Over 2,500 kg. 225.00 VI. TAR, RESIN, WAXES COPRA, RUBBER, COAL, BITUNOUS COAL AND SIMILAR COMBUSTIBLE MATERIALS Over 50 to 100 kg. P 22.25 Over 100 to 1,000 kg. 45.00 Over 1,000 to 5,000 kg. 90.00 Over 5,000 kg. 150.00 ARTICLE 5 Administrative Provisions SECTION 8. 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 9. Accrual of Tax . Unless otherwise provided in this Code, all local taxes, fees, and charges shall accrue 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 10. 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 reason or 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. llcd SECTION 11. Surcharges and Penalties on Unpaid Taxes, Fees, OR Charges . The sanggunian may impose a surcharge not exceeding twenty-five percent (25%) of the amount of taxes, fees or charges not Paid on time and an interest at the rate not exceeding two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 12. Interest on Other Unpaid Revenues . Where the amount of any other revenue due a local government unit, except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest thereon at the rate not exceeding two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on, the unpaid amount or a portion hereof exceed thirty-six (36) months. SECTION 13. Collection of Local Revenues by Treasurer . All local taxes, fees, and charges shall be collected by the provincial, city, municipal, or barangay treasurer, or their duly authorized deputies. The provincial, city, municipal, or barangay treasurer may designate the barangay treasurer as his deputy to collect local taxes, fees, or charges. In case a bond is required for the purpose, the provincial, city or municipal government shall pay the premiums thereon in addition to the premiums of bond that may be required under this Code. SECTION 14. Examination of Books of Accounts and Pertinent Records of Businessmen by Local Treasurer . The provincial, city, municipal or barangay 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 charge. 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 the 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, SECTION 15. Application of Chapter . The provisions of this Chapter and the remedies provided here may be availed of for the collection of any delinquent local tax, fee, charge, or other revenue. SECTION 16. Local Government's 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 17. Civil Remedies . The civil remedies for the collection of local taxes, fees, or charges, or related surcharges and interest resulting from delinquency shall be: a. By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and 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 18. 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. b. ACCOUNTING OF DISTRAINED GOODS . The officer executing the distraint shall make or cause to be made an account of the goods chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. c. PUBLICATION . The officer shall forthwith cause a notification to be exhibited in not less than three (3) 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 the 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 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 chief executive concerned. Should the property distrained be not disposed within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the city or municipal treasurer as chairman, with a representative of the Commission on Audit and the City or Municipal Assessor as members. f. DISPOSITION OF PROCEEDS . The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties; incident to delinquency, and the expenses of the distraint and sale. The balance over the 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. SECTION 19. Levy on Real Property . After the expiration of the time required to pay the delinquent tax, fee, or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Provincial, City or Municipal Treasurer, as he case may be, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate 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 in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the provincial, city or municipal treasurer, as the case may be, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy; shall within ten (10) days after receipt of the warrant be submitted by the levying officer to the sanggunian concerned. SECTION 20. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, any local treasurer who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. SECTION 21. Advertisement and Sale . Within thirty (30) days after levy, the local treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the municipal building or city hall and in a public and conspicuous place in the barangay where the real property is located and by publication once a week for three (3) weeks in a newspaper of general circulation in the 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 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. Within thirty (30) days after the sale, the local 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 local treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The local 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 real property including improvements thereon. SECTION 22. 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 percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the provincial, city, or municipal treasurer or his deputy. The provincial city or municipal treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees, or charges, related surcharges, interests, and, penalties. The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 23. 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 has been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 24. Purchase of Property by the Local GOVERNMENT Units for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the local treasurer conducting the sale shall purchase the property in behalf of the local government unit concerned to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reacted 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 local government unit concerned 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, interest, or penalties, and the cost 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 25. 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 preceding Section at public auction. The proceed of the sale shall accrue to the local government unit concerned. SECTION 26. 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 with in the period prescribed in Section 36 of this Code. SECTION 27. Further Distraint or Levy . The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 28. 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 rate 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 house keeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten thousand pesos (P10,000.00); 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 Pesos (10,000.00), 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. SECTION 29. Power to Levy other Taxes, Fees or Charges . Local government units may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contrary to declared national policy: Provided further, the ordinance levying such taxes, fees or charges shall nor be enacted without any prior public hearing conducted for the purpose. SECTION 30. Procedure for Approval and Effectivity of Tax Ordinances and Revenue Measure; Mandatory Public Hearings . The procedure for approval of local tax ordinances and revenue measures shall be in accordance with the provisions of this Code: Provided, that public hearings shall be conducted for the purpose prior to the enactment thereof: Provided, further, that any question on the constitutionality or legality of tax ordinances or revenue measures may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal. Provided, however, That such appeal shall not have the effect of suspending the effectivity of the ordinance and the accrual and the payment of the tax, fee, or charge levied therein: Provided, finally, That within thirty (30) days after receipt of the decision of the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal the aggrieved party may file appropriate proceedings with a court of competent jurisdiction. SECTION 31. Publication of Tax Ordinance and Revenue Measures . Within ten (10) days after their approval certified true copies of all provincial, city, and municipal tax ordinance or revenue measures shall be published in full for three (3) consecutive days in a newspaper of local circulation: Provided, however, that in provinces, cities and municipalities where there are no newspaper of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places, SECTION 32. Furnishing of Copies of Tax Ordinances and Revenue Measures . Copies of all province, city, and municipal and barangay tax ordinances and revenue measures shall be furnished the respective local treasurers for public dissemination. SECTION 33. Attempt to Enforce Void or Suspended and Revenue Measures . The enforcement of any tax ordinance or revenue measure after due notice of the disapproval or suspension thereof shall be sufficient ground for administrative disciplinary action against the local officials and employees responsible therefor. SECTION 34. Authority of Local Government Units to Adjust Rates of Tax Ordinance . Local government units shall have the authority to adjust the tax rates is prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. SECTION 35. Authority to Grant Tax Exemption Privileges . Local government units may, through ordinances duly approved, grant tax exemptions, incentives or reliefs under such terms and conditions as they may deem necessary. SECTION 36. Withdrawal of Tax Exemption Privileges . Unless otherwise provided in this Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water district, cooperatives duly registered under RA. No. 6938, non-stock and non-profit hospitals and educational institutions are hereby withdrawn upon the effect of this Code. SECTION 37. Periods of Assessment and Collection . a. Local taxes, fees or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that, taxes, fees or charges which have accrued before the effectivity of this Code may be assessed within a period of three (3) years from the date they became due. b. In case of fraud or intent to evade the payment of taxes, fees or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. c. Local taxes, fees, or charges may be collected within five (5) year the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period; Provided, however, That, taxes, fees or charges assessed before the effectivity this Code may be collected within a period of three (3) years from the date of assessment. d. The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which; 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 38. Protest of Assessment . When the local treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the local treasurer contesting; the assessment; otherwise, the assessment shall become final and executory. The local treasurer shall decide the protest within sixty (60) days from the time of its filing. If the local treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice canceling wholly or partly the assessment. However, if the local treasurer finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from the receipt of the denial of the protest or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction, otherwise, the assessment becomes conclusive and unappealable. SECTION 39. Claim for Refund of Tax Credit . No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the local treasurer. No case or preceding shall be entertained in any court after the expiration of two (2) years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 40. Penalties for Violation of Tax Ordinances . The Sanggunian of a local government unit is authorized to prescribe fines or other penalties for violation of tax ordinances but in no case shall such fines be less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), nor shall imprisonment be less one (1) month or more than six (6) months. Such fine or other penalty, or both, shall be imposed at the discretion of the court. The sangguniang barangay may prescribe a fine of not less than One Hundred Pesos (P100.00) nor more than One Thousand Pesos (P1,000.00). ARTICLE 6 Tax on Occupation SECTION 41. Imposition of Tax . There is hereby imposed an annual occupational tax on all persons engaged in the exercise or practice of their profession or calling within Mandaluyong as follows: a. Actuaries, architects, certified public accountants, commercial aviators, custom brokers, dentists, electrical engineers, civil engineers, chemical engineers, mechanical engineers, mining engineers, marine engineers, geodetic engineers, sanitary engineers, insurance agents and sub-agents, interior decorators; lawyers, licensed ship masters, marine surveyor, 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, electronics or communication engineers, chief motor engineers, naval, architects, sugar technologists, real estate brokers, stock brokers, sanitary engineers, master mariners........P200.00 b. Chief mates, flight attendants, commercial stewards, and stewardesses, insurance adjusters, land surveyors, masseurs, professional actors and actresses, pelotaris, foresters and geologists, midwives, chemists, marine officers, physical therapists, tattooers ,stage performers, chiropodists, dieticians, embalmers, hostesses, jockeys, marine second engineers, registered nurses, and statisticians ........P150.00 c. All others not enumerated under (a) and (b) above........P50.00 SECTION 42. Payment of Tax . Every person legally authorized to practice his profession or calling shall pay the tax to the city Government of Mandaluyong or its duly authorized deputies if he practices his profession or pursues his calling or maintains his principal office in Mandaluyong: Provided, that such person who has paid the corresponding occupation tax herein fixed shall be entitled to practice his profession or calling within Metropolitan Manila and in all parts of the Philippines without being subject to any other local tax, License or fee of whatever nature, for the practice of such profession or calling. SECTION 43. Time of Payment . The occupation tax shall be payable on or before the thirty-first day of January of each year. 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. ARTICLE 7 Tax on Peddlers, Delivery Trucks or Vans SECTION 44. Peddlers . Any person who, either for himself or on commission, travels from place-to-place and sells any merchandise or article of commerce shall pay the tax at a rate not exceeding one hundred (100.00) annually. SECTION 45. Imposition of Tax on Delivery Trucks or Vans . 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 cigarette delivering or distributing their products to sales outlets, or selling to consumers, whether directly or indirectly within Metropolitan Manila, per truck or van or any motor vehicle........P500.00 b. Manufacturers or producers of, or dealers in products other than the above commodities delivering or distributing such commodities to sales outlet or selling to consumer, whether directly or indirectly, within Mandaluyong per truck or van or any motor vehicle........P500.00 The Manufacturers or producers of, or dealers referred to in the foregoing paragraphs shall be exempt from the tax on peddlers prescribed in the preceding Section. SECTION 46. Payment of Taxes . The taxes prescribed in this Article shall be paid to the city Treasurer or its duly authorized deputies on or before the twentieth day of January each year. ARTICLE 8 Tax on Printing and Publications Business SECTION 47. Imposition of Tax . There is hereby imposed on any person engaged in the business of printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets and others of similar nature, at a rate not exceeding fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year. In the case of newly started business tax rate shall be as follows: Printer P 100.00 Publisher 50.00 Both printer and publisher 150.00 SECTION 48. 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 shall be exempt from the tax imposed. SECTION 49. Payment of Tax . The tax shall be paid to the City Treasurer or its dully authorized deputies on or before the twentieth day of January each year. ARTICLE 9 Amusement Tax on Admission SECTION 50. Imposition of Tax . There is hereby imposed a tax on admission to theaters, cinematographs, concert halls, bowling alleys, green fees, basketball gyms, circuses and other prices of amusement at the following rates: a. When the amount paid for the admission is one (P1.00) Peso or less, twenty (20%) percent; and b. When the amount paid for admission exceeds one (P1.00) Peso, thirty (30%) percent. b.l Bowling Duckpin P 10.00 / player Bowling Tenpin 15.00 / player b.2 Basketball gyms 30% of rent per game b.3 Green fees (30% of the amount prescribed by the Golf Management) SECTION 51. Exemption . The holding of operas, concerts, dramas, recitals, painting and art exhibitions shall be exempt from the payment of the amusement tax imposed in this Code. However, film exhibitions pop and rock and similar concerts, launching of new records / albums are not exempted. SECTION 52. Deduction and Withholding 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 City Treasurer concerned before the gross receipts are divided between the proprietor, lessee or operator of the theater or cinematograph and the distributor of the cinematograph film. SECTION 53. Payment of Tax . The tax shall be due and payable twenty (20) 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 amount of gross receipts derived during the month SECTION 54. 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 Code. 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 filed or a false return is willfully made, the taxpayer shall be subject to a surcharge of fifty (50%) per cent of the collect amount of the tax due in addition to the interest and penalties provided by this Code. SECTION 55. Proceeds . The revenue collected pursuant to the provision of this Code shall inure solely to the benefit of, and be subject to disposition by the City Government of Mandaluyong levying the tax, fee, charge or other imposition. cdlex CHAPTER 3 Garbage Service Charges SECTION 56. Rate of Charges . Except as otherwise provided herein garbage service charges shall be collected quarterly from every person (natural or juridical) engaged business, occupation or calling or any undertaking in the City of Mandaluyong on accordance with the following schedule: AMOUNT OF TAX PER ANNUM SCHEDULE A - AIRCRAFT AND WATER COMPANIES 1. Main Office P 1,250.00 2. For every branch 625.00 SCHEDULE B - AMUSEMENT PLACES 1. Amusement centers and establishment with coin-operated machines, appliances, amusement, rides and shooting galleries side shows booth stand other similar establishments with contrivances for the amusement of customers, per contrivances. 12.50 2. Billiards and/or pool half, Per table 6.25 3. Bowling establishment: a. Automatic, per lane 25.00 b. Non-automatic per lane 18.75 4. Casinos 1,250.00 5. Circuses, Carnivals & the like 312.00 6. Cockpits 625.00 7. Golf links and/or charges 500.00 8. Gymnasiums 62.50 9. Membership clubs, Associations or organizations a. Serving foods, drinks & lodging facilities 500.00 b. Serving foods, & drinks without lodging facilities 250.00 10. Night/day clubs, discos & other similar establishment: a. Night Clubs 625.00 b. Days Clubs 375.00 c. Cocktail lounges or bars, beer gardens, discos 250.00 d. Cabarets/Dance Halls 187.50 11. Race tracks, Jai-alai Fronton coliseums or similar establishment: For every off-track and/or off-track betting center 625.00 12. Resort or other similar establishment 125.00 13. Sauna Baths and massage clinics per cubicle 25.00 14. Skating rinks 125.00 15. Stadia, sport complexes 312.00 16. Theaters or cinema a houses with seating capacity of: a. more than 2,000 persons 375.00 b. 500 to 2,000 persons 250.00 c. Less than 500 persons 125.00 17. Pelota Courts, tennis courts and other similar nature 311.25 SCHEDULE C - ELECTRIC AND POWER COMPANIES 1. Main Office and/or each power plant P1,875.00 2. For every branch office thereof 625.00 SCHEDULE D - FINANCIAL INSTITUTIONS 1. BANKS a. Commercial banks (main office) 625.00 Every branch office thereof 187.50 b. Savings banks (main office) 250.00 Every branch office thereof 62.50 c. Rural Banks 125.00 2. SAVINGS AND LOAN ASSOCIATIONS Insurance companies, Pawnshops: a. Main Office 250.00 Every branch office thereof 62.50 3. Financial and/or lending investors establishment, money shops: a. Main Office 250.00 Every branch office thereof 62.50 b. Authorized dealers in foreign currencies and stock brokers 125.00 SCHEDULE E - GASOLINE SERVICE / FILLING STATIONS 1. Having an area of 1,500 sq.m. or more 187.50 2. Having an area of more than 1,000 but less than 1,500 sq.m. 156.25 3. Having an area of 1,000 sq.m. or less 125.00 4. Curb pumps and filling stations 93.75 SCHEDULE F - PRIVATE HOSPITALS AND MEDICAL CLINICS WITH BED CAPACITY FOR 1. more than 500 persons P 625.00 2. 301 to 500 persons 525.00 3. 151 to 300 persons 450.00 4. 101 to 150 persons 312.50 5. 76 to 100 persons 262.50 6. 51 to 75 persons 187.50 7. 25 to 50 persons 100.00 8. Less than 25 persons 62.50 Animal hospitals and others 125.00 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 6.25 2. double bed 9.40 3. suite 12.50 b. Four Star, per room 1. single bed 5.00 2. double bed 7.50 3. suite 10.00 c. Three Star, per room 1. single bed 3.75 2. double bed 5.60 3. suite 7.50 2. Motels, Drive-Inns, per room 6.25 3. Hostels, apartels, pension inns: a. With air-conditioner, per room: 1. single bed 3.10 2. double bed 3.75 b. Without air-conditioner, per room: 1. single bed 3.10 2. double bed 3.75 4. Boarding houses, loading houses, dormitories, bed spaces (bed capacity) per bed 2.50 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 P 1,000.00 b. 30,000 or more but less 50,000 students 812.00 c. 20,000 or more but less 30,000 students 562.50 d. 10,000 or more but less 20,000 students 312.50 e. 5,000 or more but less 10,000 students 187.50 f. 1,000 or more but less 5,000 students 125.00 g. 300 or more but less 1,000 students 62.50 h. below 500 students 31.25 SCHEDULE I - LIQUEFIED PETROLEUM GAS DEALER 1. Marketer 125.00 2. Dealer 62.50 SCHEDULE J - MARKET STALLHOLDERS 1. Public Markets a. For each stall with 100 or more stallholders 12.50 b. For each stall with less than 100 9.40 2. Private Markets 1. Each stall 12.50 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 fee in accordance with the pertinent provisions of this Chapter. SCHEDULE K - MEDIA FACILITIES 1. Newspaper, books, or magazine publications: a. Daily newspaper 187.50 b. Weekly newspaper 125.00 c. Books, and other magazine publications 62.50 2. Radio Stations 125.00 3. T.V. Stations 187.50 SCHEDULE L - TELEGRAPH, TELETYPE, CABLE AND WIRELESS, COMMUNICATION COMPANIES, ETC. 1. Main Office 375.00 2. Every branch/station thereof 125.00 SCHEDULE M - TELEPHONE COMPANIES 1. Main Office 1,875.00 2. Every branch/station thereof 625.00 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 312.50 2. With an area of 700 or more but less than 1,000 sq.m. 250.00 3. With an area of 500 or more but less than 700 187.50 4. With an area of 300 or more but less than 500 125.00 5. With an area of less than 300 sq.m. 62.50 SCHEDULE O - PEDDLERS, AMBULANT VENDORS Except delivery van or truck 6.25 SCHEDULE P - ADMINISTRATION OFFICES, DISPLAY Offices and/or offices of professionals 25.00 SCHEDULE Q - FILM SHOOTING, PER DAY 0.60 SCHEDULE R - PRIVATE WAREHOUSE OR BODEGA 62.50 SCHEDULE S - ALL OTHER BUSINESSES AND OTHER SERVICE AGENCIES NOT SPECIFICALLY MENTIONED ABOVE I. Manufacturers, producers and processors: A. Factory with an aggregate area of: 1,000 sq.m. or more 1,562.50 500 or more but less than 1,000 sq.m. 1,062.50 200 or more but less than 500 sq.m. 750.00 100 or more but less than 200 sq.m. 562.50 50 or more but less than 100 sq.m. 375.00 25 or more but less than 50 sq.m. 125.00 less than 25 sq.m. 62.50 B. Principal /Branch or sales office with an aggregate area of: FACTORY IS Within the same Locality Outside the Locality Per Quarter Per Quarter 1,000 sq.m. or more P 500.00 P 625.00 500 or more but less than 1,000 sq.m. 375.00 437.50 200 or more but less than 500 sq.m. 250.00 312.50 100 or more but less than 200 sq.m. 187.50 250.00 50 or more but less than 100 sq.m. 125.00 162.50 25 or more but less than 50 sq.m. 37.50 62.50 less than 25 sq.m. 12.50 25.00 II. Exporters/Importers III. Brewers, Distillers, Compounders and Public Eating Places with an aggregate area of: 1,000 sq.m. or more P 1,562.50 500 or more but less than 1,000 sq.m. 1,0623.50 200 or more but less than 500 sq.m. 750.00 100 or more but less than 200 sq.m. 375.00 50 or more but less than 100 sq.m. 125.00 25 or more but less than 50 sq.m. 162.50 less than 25 sq.m. 37.50 Carinderia 30.00 IV. Owners or operators of Business Establishment 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 P 937.50 500 or more but less than 1,000 sq.m. 687.50 200 or more but less than 500 sq.m. 500.00 100 or more but less than 200 sq.m. 312.50 50 or more but less than 100 sq.m. 125.00 25 or more but less than 50 sq.m. 62.50 less than 25 sq.m. 12.50 b. Other contractors/business establishments engaged in rendering services, printers and publishers with an aggregate area of: 1,000 sq.m. or more P 1,406.25 500 or more but less than 1,000 sq.m. 937.50 200 or more but less than 500 sq.m. 687.50 100 or more but less than 200 sq.m. 500.00 50 or more but less than 100 sq.m. 312.50 25 or more but less than 50 sq.m. 125.00 less than 25 sq.m. 37.50 V. Independent Wholesalers, Dealers, Distributors, Repackers and Retailers with anaggregate area of: 1,000 sq.m. or more 1,250.00 500 or more but less than 1,000 sq.m. 875.00 200 or more but less than 500 sq.m. 625.00 100 or more but less than 200 sq.m. 375.00 50 or more but less than 100 sq.m. 187.50 25 or more but less than 50 sq.m. 100.00 less than 25 sq.m. 25.00 SECTION 57. Garbage Service Charges for Multiple Business . Where there are two or more kinds of business subject to the garbage charges, conducted in the same place or establishment by the same owners or operators, the charge to be collected shall be that which has the highest rate among the businesses concerned plus twenty-five (25%) per cent thereof, provided that the total garbage fee shall not exceed Seven Thousand Five Hundred (P7,500.00) Pesos per annum. SECTION 58. Manufacturer/Producers Maintaining or Operating Principal Offices, Factories and/or Sale 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 (I-A) of this Chapter. SECTION 59. Newly Established Business . In case of a newly started business, the applicable garbage charges shall be computed proportionately to the quarterly charges. CHAPTER 4 Mayor's Permit Fees for Business, Occupation and Other Activities SECTION 60. Imposition of Fees . The following permit fees shall be collected for the issuance of a permit by the City Mayor or his duly authorized deputies to operate a business, pursue an occupation or calling, or undertake an activity within the City of Mandaluyong A. ON THE OPERATION OF BUSINESS 1. Dealers in fermented liquor, distilled spirits and/or wines, except for the wine houses/cellars which shall be based on capitalization: a. Wholesale dealers in foreign liquors P 300.00 b. Retail dealers in foreign liquors 150.00 c. Wholesale dealers in domestic liquors 112.50 d. Retail dealers in domestic liquors 75.00 e. Wholesale dealers in fermented liquors 112.50 f. Retail dealers in fermented liquor 75.00 g. Wholesale dealers in vino liquors 75.00 h. Retail dealers in vino liquors 45.00 i. Retail dealers in tuba, basi and/or tapuy 22.50 2. DEALERS IN TOBACCO a. Retail leaf tobacco dealers P 150.00 b. Wholesale leaf tobacco dealers 300.00 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/ Super clubs P10,000.00 b. Cocktail lounges, sing-along, bar 8,000.00 c. Beer-gardens and other similar establishment 5,000.00 d. Social clubs/voluntary associations or organizations 750.00 e. Skating rinks 750.00 f. Bath houses, resort, and the like, per establishment 750.00 g. Steam baths, sauna baths, and the like, per establishment 3,000.00 h. Billiard halls, per table 50.00 Pool halls, per table 30.00 i. Bowling establishment 3,000.00 j. Circuses, carnivals, fun houses and the like 750.00 k. Merry-go-rounds, roller coasters, Ferris wheels, swings, shooting galleries or similar contrivances and side show booths, per contrivances or booth 75.00 l. Theaters and cinemahouses: Air-conditioned 3,000.00 Non-airconditioned 1,500.00 Itinerant operators 30.00/day m. Boxing stadia, auditoriums, gymnasiums, concert or similar halls or similar establishment 3,000.00 n. Race tracks establishments 3,000.00 o. Pelota/tennis/squash courts, per courts 30.00 p. Jai-alai and/or coliseums establishment 3,000.00 q. Off-tracks or off-fronton betting stations per station 750.00 r. An amusement devices, per device 50.00 s. Cockpits 3,000.00 4. Financial institutions and/or lending institutions (pawnshops, banks, insurance companies, savings and loan associations, financial and/or lending investors), per establishment Main Office 3,000.00 per branch 1,500.00 Money shops, per establishment 750.00 5. Dealers in securities including foreign exchange dealers 750.00 6. Educational life plan/memorial plan: Principal Office 1,500.00 Per branch/agency 750.00 7. Subdivision operators 750.00 8. Private cemeteries/memorial parks 1,500.00 9. Boarding houses/lodging houses 150.00 10. Dancing schools/judo karate schools/driving schools/speed reading/EDP, etc. 150.00 11. Nursery, vocational and other schools not regulated by the DECS 375.00 12. Driving ranges 150.00 13. Golf links 750.00 14. Mini golf links 375.00 15. Polo grounds 1,500.00 16. Private detective/security agencies: Principal Office 150.00 For every locality where security guards are posted 75.00 B. ON OTHER ACTIVITIES 1. On delivery trucks or vans to be paid by the manufacturers producers of and dealers in any product regardless of the number of trucks or vans 30.00 2. For maintaining, window/display office 150.00 3. Promoters, sponsors or talent scouts 150.00 4. For holding stage shows or floor/fashion shows, payable by the operator 150.00 5. For maintaining an office, such as liaison office, administrative office and/or similar office, with an area of as follows: 400 sq.m. or more 750.00 300 sq.m. or more but less than 400 sq.m 600.00 200 sq.m. or more but less than 300 sq.m 450.00 100 sq.m. or more but less than 200 sq.m 300.00 50 sq.m. or more but less than 100 sq.m 150.00 Less than 50 sq.m 75.00 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 750.00 bodega is located 225.00 7. Child Storage 75.00 8. Refrigeration cases 225.00 9. Lumber yards 750.00 10. Car exchange on consignment basis 75.00 11. Storage and sale of flammable or explosive substance 45.00 12. Peddlers 75.00 13. Signboards, billboards and other forms of advertisement 7.50/day House to house promotional sales, per salesman 75.00 14. Film shooting on location, per day 375.00 15. Gun clubs 150.00 16. Judo-karate clubs C. ALL OTHER BUSINESS NOT SPECIFICALLY MENTIONED: WITH CAPITAL INVESTMENT ANNUAL FEES Less than 3,000.00 P 45.00 3,000.00 or more but less than 10,000.00 75.00 10,000.00 or more but less than 50,000.00 150.00 50,000.00 or more but less than 100,000.00 225.00 100,000.00 or more but less than 200,000.00 375.00 200,000.00 or more but less than 300,000.00 525.00 300,000.00 or more but less than 400,000.00 600.00 400,000.00 or more but less than 500,000.00 675.00 500,000.00 or more but less than 600,000.00 750.00 600,000.00 or more but less than 700,000.00 825.00 700,000.00 or more but less than 800,000.00 900.00 800,000.00 or more but less than 900,000.00 975.00 900,000.00 or more but less than 1,000,000.00 1,050.00 1,000,000.00 or more but less than 1,500.00 Over P10,000,000.00 3,000.00 PROVIDED, that on business with principal offices maintaining or operating branch or sales offices the following permit fees per branch shall be imposed: With Capital of: Principal Office Within Principal Office is the same locality outside the locality P 10 Million or over per Business P 450.00 per branch/ P 900.00 per branch/ per business activity per business activity P 1 Million or over but less than P 150.00 per branch/ P 300.00 per branch/ per business activity per business activity Below P 1 Million P 150.00 per branch/ P 300.00 per branch/ per business activity per business activity D. All occupations or calling subject to periodic inspection, surveillance and/or the city Mayor like animal trainer, auctioneer, barber, bartender, beautician, 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 driver, dancer, waiter and other similar occupation........P50.00 One business, occupation or calling does not become exempt by being conducted with some other business, occupation or calling for which the permit fee has been paid. SECTION 61. Administrative Provisions . a. SUPERVISION AND CONTROL OVER ESTABLISHMENTS ND PLACES . To maintain peaceful, healthful, sanitary and safe conditions in Mandaluyong businesses and occupations shall be conducted in such manner and mode prescribed under such rules and regulations promulgated by the MMC in accordance with existing laws. b. APPLICATION FOR PERMIT . An application for permit shall be filed with the City 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. prcd 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 refuted 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 City Government of Mandaluyong or its duly authorized deputies; 3. who has an unsettled tax obligations 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 City Mayor or his duly authorized deputy shall be returned to the a One (1) copy shall be presented to the City Treasurer on his duly authorized deputies as basis for the collection of the permit fee and the corresponding business tax, if any. 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 of permit, and such other information or data as may be necessary. d. POSTING OF PERMIT . Every licensee 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 authorized deputies of the City Mayor or Treasurer. Failure to post or present or display said permit shall be fined the amount of One Thousand Pesos (P1,000.00) and/or revocation of the Business Permit 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 an activity under the provisions of this Code violates any provision of this Chapter; violates any condition set forth in the permit; refuses to pay indebtedness or liability to the Mandaluyong City Government; abuses his privilege to do business or pursues an activity within Mandaluyong to the injury or 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 City 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 Code. g. In case of change of ownership of the business as well as the location thereof from one city/municipality to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit and pay the corresponding permit fee as though it were a new business. h. 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. LexLib CHAPTER 5 Sanitary Inspection & Health Certificates Fees SECTION 62. 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 Treasurer of an annual fee in accordance with the following schedule: a. Aircraft and watercraft companies 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 150.00 Every Branch thereof 100.00 c. Gasoline service/Filling stations 250.00 d. Private hospitals 400.00 e. Medical clinics and dental and animal hospitals 150.00 f. Dwelling and other spaces for lease or rent: 1. Hotels, motels, apartels, pension inns, drive inns: With 150 or more rooms 400.00 With 100 to 149 rooms 300.00 With 50 to 99 rooms 200.00 With 25 to 49 rooms 100.00 With less than 25 rooms 75.00 2. Apartments, per doors 20.00 3. Houses for rent 20.00 4. Dormitories, lodging or boarding houses, with accommodations for: 40 or more boarders or lodgers 250.00 15 to 39 boarders or lodgers 150.00 less than 15 boarders or lodgers 100.00 g. Institutions of learning 300.00 h. Media facilities 100.00 i. Telegraph, teletype, cable and wireless communication companies 100.00 j. Telephone/electric and power companies Main Office 200.00 Every Branch thereof 100.00 k. Administration offices, display offices, and/or office of professionals 50.00 l. Peddlers 10.00 m. Lending investors 10.00 n. All other business, industrial commercial, agricultural establishments not specifically mentioned above: With an area of 1,000 sq.m. or more 400.00 500 or more but less than 1,000 sq.m. 300.00 200 or more but less than 500 sq.m. 200.00 100 or more but less than 200 sq.m. 150.00 50 or more but less than 100 sq.m. 100.00 25 or more but less than 50 sq.m. 50.00 less than 25 sq.m. 30.00 In the case where a single person, partnership or corporation conducts or operates two or more businesses in one place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. CHAPTER 6 Community Tax SECTION 63. Community Tax . Cities or municipalities may levy a community tax in accordance with the provisions of this Article. SECTION 64. Individuals Liable to Community Tax . Every inhabitant of the Philippines 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, or 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). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by the and the total gross receipts or earnings derived by them. LibLex SECTION 65. 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 in no case shall exceed Ten thousand pesos (P10,000.00) in accordance with the following schedule: 1. 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 city or municipality where the real property is situated Two pesos (P2.00); and 2. 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). The dividends received by a corporation from another corporation however shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 66. Exemptions . The following are exempt from the community tax: 1. Diplomatic and consular representatives; and 2. Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 67. Place of Payment . The community tax shall be paid in the place of residence of the individual or in the place where the principal office of the juridical entity is located. SECTION 68. Time or 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 Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after same date, shall not be subject to the community tax for that year. 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 percent (24%) per annum from the due date until it is paid. SECTION 69. Community Tax Certificate . A community tax certificate shall 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 70. 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 salary or wage from any public fund; transacts other official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. LexLib The presentation of community tax certificate shall not be required in connection with the registration of a voter. b. When, through its authorized officers, any corporation subject to the community tax receives any license, certificate or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. c. The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year except for the period from January until the fifteenth (15th) of April each year, in which case the certificate issued for the preceding year shall suffice. SECTION 71. Printing of Community Tax Certificates and Distribution of Proceeds . a. The Bureau of Internal Revenue shall cause the printing of community tax certificates and distribute the same to the cities and municipalities through the city and municipal treasurers in accordance with prescribed regulations. The process of the tax shall accrue to the general funds of the cities, municipalities and barangays, except a portion thereof which shall accrue to the general fund of the National Government to cover the actual cost of printing and distribution of the forms and other related expenses. The city or municipal treasurer concerned shall remit to the national treasurer the said share of the National Government in the proceeds of the tax within ten (10) days after the end of each quarter. b. The city or 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. c. The proceeds of the community tax actually and directly collected by the city or municipal treasurer shall accrue entirely to the general fund of the city or municipality concerned. However, proceeds of the community tax collected through the barangay treasurers shall be apportioned as follows: 1. Fifty percent (50%) shall accrue to the general fund of the city or municipal concerned; and 2. Fifty percent (50%) shall accrue to the barangay where the tax is collected. CHAPTER 7 Final Provisions SECTION 72. Penalties for Violation of Tax Ordinances The sanggunian of a local government unit is authorized to prescribe fines or other penalties for violation of tax ordinances but in no case shall such fines be less than One thousand pesos (P1,000.00) nor more than Five thousand pesos (P5,000.00), nor shall imprisonment be less than one (1) month nor more than six (6) months. Such fine or other penalty, or both, shall be imposed at the discretion of the court. The sangguniang barangay may prescribe a fine of not less than One hundred pesos (P100.00) nor more than One thousand pesos (P1,000.00). SECTION 73. Separability Clause . If, for any reason or reasons any part or provision of this Code shall be held to be unconstitutional or invalid, other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect. SECTION 74. Repealing Clause . All ordinances, rules and regulations or part thereof in conflict or inconsistent with the provisions of this Code are hereby repealed, amended, or modified accordingly. SECTION 75. Effectivity Clause . This Ordinance shall take effect on January 1, 1997. ENACTED by the Sangguniang Panlungsod of Mandaluyong this 20th day of February 1997. I HEREBY CERTIFY THAT THE FOREGOING ORDINANCE WAS ADOPTED AND APPROVED BY THE SANGGUNIANG PANLUNGSOD OF MANDALUYONG IN REGULAR SESSION HELD ON THE DATE AND PLACE FIRST ABOVE GIVEN. (SGD.) ADVENTOR P. DELOS SANTOS Acting Sanggunian Secretary ATTESTED: (SGD.) ERNESTO A. DOMINGO, JR. City Vice Mayor & Presiding Officer APPROVED: (SGD.) BENJAMIN S. ABALOS City Mayor