The Revenue Code of Maribojoc, Bohol

December 11, 1980 MARIBOJOC MUNICIPAL TAX ORDINANCE NO. 004-80 AN ORDINANCE REVISING THE LEVY, ASSESSMENT AND COLLECTION OF TAXES, FEES CHARGES AND OTHER IMPOSITIONS IN THE MUNICIPALITY OF MARIBOJOC, BOHOL Be it ordained by the Municipal Sangguniang Bayan of Maribojoc, Bohol, that: CHAPTER 1 General Provisions ARTICLE A Title and Scope SECTION 1A.01. Title. This Ordinance shall be known as THE REVENUE CODE OF MARIBOJOC, BOHOL. IDSEAH SECTION 1A.02. Scope. This Code shall govern the levy, assessment and collection of taxes, fees, charges and other revenues, within the jurisdiction of the Municipality of Maribojoc, Province of Bohol. ARTICLE B Definitions and Rules of Construction SECTION 1B.01. Definitions. When used in this Code: (a) Agricultural products includes the yield of the soil such as corn, rice, wheat, rye, hay, coconuts, sugar cane, tobacco, root crops, vegetables, fruits flowers, etc. and their by-products, ordinary salt, and all kinds of fish; poultry, livestock and animal products another in their original form or when preserved in a more convenient and marketable forms through the simple processes of freezing, drying, salting, smoking and stripping. (b) Capital signifies the actual estate, whether in money or property owned by an individual or corporation; it is a fund with which it transacts its business, which would be liable to each creditor, and which in case of insolvency passes to a receiver. (c) Charges refers to pecuniary liability, as rents or fees against property, persons or organizations. (d) Confiscatory is that which amounts to undue seizure or forfeiture of private property in favor of the public treasury. (e) Corporation includes joint-stock company, partnership, association, insurance company, or any other juridical entity, no matter how created. (f) Excessive means that which is characterized by whatever is notably greater that what is moderate, reasonable, proper, usual, necessary and just. HTcADC (g) Fees means a charge fixed by law or agency for the service of a public officer. (h) Levy means an imposition or collection of an assessment, tax tribute of fine. (i) Local Government includes provinces, cities, municipalities and barangays. (j) License or Permit is a right or permission granted in accordance or occupation or to engage in some transaction. (k) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excepting roads rollers, trolley cars, street sweepers, sprinkles, lawn mowers, bulldozers, graders, fork-lifts, amphibian trucks, and cranes if not used on public roads, vehicles which run only on rails or trucks and tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes. (l) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of business establishment or undertaking. (m) Oppressive means unreasonably burdensome, unjustly severe or harsh. (n) Person means every physical or moral, real or juridical and legal being, susceptible of rights and obligations or of being the subject of legal relations. (o) Privilege means a right or immunity granted as peculiar benefit, advantage or favor. (p) Rental means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing. (q) Residents refers 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 judicial 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 their legal representation is established or where they exercise their principal functions. HTcADC (r) Revenue includes, taxes fees or charges that a state or its political subdivision collects and receives into the treasury for public purposes. (s) Services means the duties, work of functions performed or discharged by a government officer, or by a private persons contracted by the government as the case may be. (t) Tax means an enforced contribution, usually monetary in form, levied by the lawmaking body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. (u) Unjust means deficient in justice and fairness. (v) Vessel includes every sort of boat, crafts or other artificial contrivance used, or capable of being used, as a means of transportation of water. (w) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on the quantity, weight to measure received and/or discharged by such vessel. (x) Wholesale means a sale where the purchaser buys the commodities for resale, regardless of the quantity of the transaction. SECTION 1B.02. Rules of Construction. In construing provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the said provisions: (a) General Rule all words and phrase shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and available for production, as well as the aperture service facilities, together with all other equipment designed for the essential to its manufacturing, industrial or agricultural purposes. (b) Market Value is designed as the highest price estimate in the money which the property will buy if exposed for with knowledge of all the uses and for which it is capable of being and a welling buyer would buy, neither normal pressure. (c) Mineral land are those lands in which minerals exist insufficient quantity or grade to justify the necessary expenditures to be inserted in extracting and utilizing such minerals. (d) Residential land and principally devoted to habitation. SECTION 2A.02. Imposition of Tax. There is hereby imposed annually an ad valorem tax of one-half of one percent (0.05%) of the assessed value of all lanes, buildings, machinery, and other improvements located in the Municipality of Maribojoc, Province of Bohol, except as hereinafter provided. The provisions of Presidential Decree No. 464, and other pertinent laws shall apply in the determination of the assessed value of real properties. CAIHTE SECTION 2A.03. Exemptions. The following shall be exempt from taxation from taxation: (a) Real property owned by the Republic of the Philippines or any of its political subdivision and any government owned corporation so exempt by its chapter: Provided; however, that this exemption shall not apply to real property of the above-named entities, the beneficial use of which has been granted for consideration or otherwise, to a taxable person. (b) Non-profit cemeteries or burial grounds. (c) Charitable institutions, churches, personages or convents appurtenant thereto, mosques, and all lands buildings and improvement actually, directly and exclusively used for religious or charitable purposes. (d) Real property in the Municipality of Maribojoc belonging to a single owner when its entire assesses valuation is not an excess of five hundred pesos (P500.00). (e) Land acquired by grant, purchase or lease from the public domain for conversion into dairy farms for a period of five years from the time of each conversion. (f) Machinery of a new preferred industry as certified by the Board of Investments used or operated for industrial manufacturing or mining purpose, during the first three years of the operation of the machinery. aScITE The provisions hereof, not withstanding, depreciation shall be made for machinery at a rate not exceeding ten percent of its original cost or its replacement or reproduction cost (new), as the case may be for each year of use: Provided, that the remaining value for all kinds of machinery shall be fixed at not less than twenty percent of such original or replacement cost for so long as the machinery is useful and in operation. Such other which may have required a peculiar or appropriate meaning in the Code shall be construed and understood according to such technical, peculiar to operate meaning. (b) n Gender and Number Every word in the Code importing the masculine gender shall extend to females and males. Every word importing the singular number shall extend and apply to several persons or things as well. (c) Reasonable Time In all cases where any act is required to be done within a reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time The time within which an act is to be done as provided in this Code or in any rule or regulation issued pursuant to the provisions thereof when expressed in days, shall be computed by excluding the first day and including the last day, except when the last day falls on a Sunday or holiday in which case the same shall be excluded from the computation and the day following shall be considered the last day. (e) Conflicting Provisions of Chapters or Articles If the provisions of different chapters or articles conflict with or contravene each other, the provisions of each chapter or articles shall prevail as to specific matters and questions involved therein. (f) Conflicting Provisions of Sections If the provisions of different sections in the same article or chapter conflict with each other the provisions of the section which is last in point of sequence shall prevail. CHAPTER II Municipal Taxes ARTICLE C Real Property Taxes SECTION 2A.03. Definitions. Then used in this Code: (a) Ad Valorem Tax is a levy on real property determined affixed proportion of the value of the property. (b) Agricultural Land a land devoted principally to the raising of crops such as rice, corn, sugar, sugar cane, tobacco, coconut etc. pasturing, dairying, inland fishery, salt-asking, and other agricultural uses, including timberlands and forest lands. DETACa (c) Assessment the act or process of determining the value of property, or proportion thereof, subject to tax, including the discovery, listing and appraisal of properties. (d) Assesses Value the value places on taxable property by the assessor for ad valorem tax purposes. The assesses value when multiplied by the tax rate will produce the amount of tax due. It is synonymous to "taxable value". (e) Commercial land land devoted principally to commercial purposes and generally for the object of profit. (f) Improvements is a valuable addition made to property or an amelioration in its condition, amounting to more than repairs or replacement of waste, costing labor or capital and intended to enhance its value, beauty or utility or to adapt it for new or further purposes. (g) Industrial Land land devoted principally to industry as capital investment. (h) Machinery shall embrace machines, mechanical contrivances, instruments, appliances and apparatus attached contrivances, instruments, appliances and apparatus attached it includes the physical facilities. (i) Perenial trees and plants of economic value except where the land upon which they grow is planted principally to such growth. (j) Non-stock or non-profit educational institutions owning real property, the total assessed value of which does not exceed P30,000 and educational foundations organized under Republic Act 6055. HTcADC (k) Real property exempt under other laws. All the properties mentioned in this Section shall be valued for purposes of assessment and record shall be kept thereof as in other cases. SECTION 2A.04. Time and Manner of Payments . All taxes on real property for any year shall be due and payable in four (4) equal installments, the first installment on or before March 31, the second installment on or before June 30, and the third installment on or before September 30, and the last installment on or before December 31, the basic tax and the additional one percent (1.00%) realty tax levied under Republic Act No. 5447 must be collected together and, in case only a portion of the tax is paid, such payment must be deemed to apply to both. SECTION 2A.05. Administrative Provisions. For the Administration of the real property tax, the applicable provisions of Presidential Decree No. 464 and other pertinent laws shall apply. SECTION 2A.06. Penalty. Failure to pay the real property tax before the expiration of the date for the payment without penalty of the quarterly installment thereof, shall subject the taxpayer to the payment of a penalty equivalent to two percent (2.00%) on the amount of the delinquent tax for each month of delinquency or fraction thereof until the delinquent tax shall have been fully paid: Provided, that in no case shall the total penalty exceed twenty-four percent (24%) of the delinquent tax. SECTION 2A.07. Applicability Clause. The pertinent provisions of Republic Act No. 5447, PD No. 464, and such other pertinent laws shall apply to all matters affecting real property taxation. ARTICLE B Tax on Business SECTION 2B.01. Definitions. When used in this Code: (a) Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun. (b) Amusement places includes theaters, cinematographs concern halls, circuses and other places of amusement where one seeks admission to entertain himself by seeing or viewing the show or performance. It includes those places where one seeks admission to entertain himself by direct participation. (c) Boarding house includes any house where boarders are accepted for compensation by the week or month, and where meals are served to boarders only. (d) Brower includes all persons who manufacture fermented liquors or any description for sale or delivery to others, but does not includes manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters. CAIHTE (e) Business means commercial activity customarily a means of livelihood and typically involving of judgment and power of decision. (f) Business Agent (agente de negocios) includes all persons agents of other in the transaction of conduct collecting advertising employment, or private detective agencies. (g) Capital Investment is the capital which a person puts in any on which he contributes to the common stock holder, partnership, corporation, or any other juridical entity or association. (h) Carenderia refers to any public eating place where foods already are served at a price. (i) Collecting Agency includes any person other than a practicing attorney-at-law engaged in the business of collecting of debts or liabilities places in his hands, for said collection or suit, but subscribers or customers applying and paying therefore; while a mercantile Agency in any person engaged in the business of gathering information as to the financial standing, ability or credit of persons engaged in business and reporting the same to subscribers or to customers applying and paying therefore. (j) Contractor is deemed synonymous with the term "Builder" and hence, any person who undertakes of offers to undertake or purports to have the capacity to undertake submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from improve, move, wreck or demolish any building, highway, road rail road, excavation or other structures, project, development or improvement, or to do any part thereof, including the erection of scaffolding of other structures or works in connection therewith. The term contractor includes sub-contractor and specialty contractor. aScITE (k) Compounder comprises every person who, without rectifying, purifying, or refining distilled spirits, shall by mixing such spirits, wine, or other liquor with any materials except water, manufacture any intoxicating beverage whatever. (l) Dealer means one whose business it is to buy and sell merchandize, goods, and chattels, as a merchant. He stands immediately between the producers 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. (m) Distillers of Spirits comprises all who distill spirituous liquors by original continuous distillation from mash, worst, wash sap, or syrup through continue closed vessels and pipes until the manufacturer thereof is complete. (n) Gross receipts includes all monies and properties received in consideration or services rendered or articles sold, exchanged or leased, without any deduction; or the whole amount of the receipt of the business before the cost of production is deducted therefrom. (o) Hotel includes any house or building or portion thereof, in which any person may be regularly harbored or received as transients or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number or guest and to serve food to the guests therein. (p) Lodging house includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transients for compensation. Taverns or inns shall be considered as lodging houses. (q) Manufacturer includes every person who, for the purpose of sale or distribution to others and not for his own use or consumption, by chemical process (1) alters the exterior, texture or form, or inner substance of any raw materials, so manufactured or partially manufactured products in such manner as to prepare it for a special use or uses to which it could not have been put in its original condition; DETACa (2) alters the quantity of any such raw materials, or manufactured or partially manufactured products as to reduce it to marketable shape or prepare it for any use or industry (3) combines any raw materials or manufactured or partially some or of a different kind in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such materials, or manufactured or partially manufactured products in its original condition could not have been put. (r) Manufacturer of Cigars and Cigarettes includes those whose business it is to make or manufacture cigars or cigarettes or both for sale or who employ others to make or manufacturer cigars or cigarettes for sale; but the terms does not include artisans or apprentices employed to make cigars or cigarettes from materials supplied by the employer, the latter being lawfully engaged in the manufacturer of cigars and cigarettes. (s) Manufacturer or Tobacco includes every person whose business it is to manufacture tobacco or snuff, whether such manufacturer be by cutting, pressing, grinding, or rubbing any raw or leaf tobacco or otherwise preparing raw or leaf tobacco, or manufactured, or partially manufacture tobacco and snuff, or putting of for consumption scraps refuse, or stems of tobacco resulting from any waste by sitting, twisting, screening or by any other process. HEITAD (t) Market premises refer to any open space in the market compound, part of the market lot consisting of bare ground not covered by market buildings, usually occupied by transient vendors especially during market days. (u) Money shop is an extension service unit of a banking institution usually operating in public markets with authority to accept money for deposit and extend short terms loans for specific purposes. (v) Motel includes any house or buildings, or portion thereof, in which any person or persons may be regularly harbored or received as transients or guests and which is provided with a common enclosed garage or individually enclosed garages where such transients or guests may park their motor vehicles. (w) Occupation means one's regular business or employment or any activity which principally takes up one's time. It includes any calling business, trade, profession or vocation. (x) Peddlers means any person who other for himself or on commission travels, from place to place and sold his goods or offers to sell and deliver the same. Whether a peddler is a new wholesale peddler or a retail peddler of a domestic fermented liquors for the purpose of resale regardless of quantity. (kk) n Wholesale dealer of distilled spirits and wines COMPREHENDS every person who for himself or on commission sells or offers for sale wines or distilled spirits in larger quantities than five liters at any one time, or who sells or offers the same for sale for the purpose of resale irrespective quantity. (ll) Wholesale tobacco dealer comprehends every person who for himself or on commission sells or offers for sale cigars, cigarettes or manufactured tobacco in larger quantities than two hundred cigars, weight hundred cigarettes or five kilos of manufactured tobacco at any one time, or who sells or offers the some for the purpose of resale regardless of quantity "retail tobacco dealer" comprehends every person who for himself or on commission sells or offers for sale nor more than two hundred cigars, not more than eight hundred cigarettes or not more than five kilos of manufactured tobacco at any one time and not for resale. SECTION 2B.02. Imposition of Tax There shall be imposed of every person who established, operates, conducts, or maintain within the jurisdiction of Maribojoc, Bohol any of the businesses, trades, or activities of similar nature, specified in this Chapter, an annual business tax in the amount thereof. The payment of any internal revenue privilege tax in any municipality or city shall not exempt the licenses from the tax impose herein. (a) Rate of Tax The tax on manufacturers, importers, or producers of any article of commerce of whatever kind of nature, including brewer, distillers, rectifiers, repackers and compounder of liquors, distilled spirits, and/or wines shall be computed on the gross sales for the preceding calendar year in accordance with the following schedule. aDSIHc Rate of Tax Per Annum With gross sales for the preceding Effective 1981 and Calendar year in the amount of: thereafter Less than P10,000.00 P105.00 10,000.00 or more but less than P15,000.00 140.00 15,000.00 or more but less than 20,000.00 192.50 20,000.00 or more but less than 30,000.00 280.00 30,000.00 or more but less than 40,000.00 420.00 40,000.00 or more but less than 50,000.00 525.00 50,000.00 or more but less than 75,000.00 840.00 75,000.00 or more but less than 100,000.00 1,050.00 100,000.00 or more but less than 150,000.00 1,400.00 150,000.00 or more but less than 200,000.00 1,750.00 200,000.00 or more but less than 300,000.00 2,450.00 300,000.00 or more but less than 500,000.00 3,500.00 500,000.00 or more but less than 750,000.00 5,250.00 750,000.00 or more but less than 1,000,000.00 7,000.00 (b) Rate of Tax The tax on retailers, independent wholesalers, and distributors shall be computed on the gross sales for the preceding calendar year in accordance with the following schedule. Rate of Tax Per Annum Rate of Tax Per Annum With gross sales for the preceding Effective 1981 and Calendar year in the amount of: thereafter Less than P1,000.00 P 1,000.00 or more but less than P2,000.00 21.50 2,000.00 or more but less than 3,000.00 31.50 3,000.00 or more but less than 4,000.00 45.50 4,000.00 or more but less than 5,000.00 63.00 5,000.00 or more but less than 6,000.00 77.00 6,000.00 or more but less than 7,000.00 91.00 7,000.00 or more but less than 8,000.00 105.00 8,000.00 or more but less than 10,000.00 119.00 10,000.00 or more but less than 15,000.00 150.00 15,000.00 or more but less than 20,000.00 175.00 20,000.00 or more but less than 30,000.00 210.00 30,000.00 or more but less than 40,000.00 280.00 40,000.00 or more but less than 50,000.00 420.00 50,000.00 or more but less than 75,000.00 630.00 75,000.00 or more but less than 100,000.00 840.00 100,000.00 or more but less than 150,000.00 1,190.00 150,000.00 or more but less than 200,000.00 1,540.00 200,000.00 or more but less than 300,000.00 2,100.00 300,000.00 or more but less than 500,000.00 2,800.00 500,000.00 or more but less than 750,000.00 4,200.00 750,000.00 or more but less than 1,000,000.00 5,600.00 For every P 100,000.00 in excess of P1 million 70.00 (c) Rate of Tax The tax of all exporters shall be computed on the gross sales for the preceding calendar year in accordance with the following schedule: Rate of Tax per Annum With gross sales for the preceding Effective 1981 Calendar year in the amount of: and thereafter Below P1 million P700.00 1 M or more but less than 5M 1,400.00 5 M or more but less than 10M 2,100.00 10 M or more but less than 20M 3,500.00 20 M or more but less than 30M 4,900.00 30 M or more but less than 50M 7,000.00 50 M or more but less than 75M 10,500.00 75 M or more but less than 100M 14,000.00 100 M or more but less than (d) Essential Commodities The tax on the business of manufacturing, producing, importing, exporting, wholesaling or retailing of the essential commodities enumerated hereunder shall be one-half (1/2) of the rates prescribed in (a) (b) and (c) of this Article: (1) Wheat, flour, meat, milk, dairy products, locally manufactured canned goods and other preserved food stuffs sugar, salt and other agricultural, marine and fresh water products; (2) Cooking oil, cooking gas, and firewood particular commodity shall be determined from the definition of Wholesale dealer or retail dealer as provided in this Code. (y) Profession means a calling which requires the passing of an appropriate government board or bar examination, such as the practice of law, medicine, public accountancy, engineering, etc. ETHIDa (z) Public market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, park and the like. (aa) Rectifier comprises every person who rectifies purifies or refines distilled spirits or wines by any process other than by original and continuous distillation from worst, wash, sap, or syrup through continuous closed vessel and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his per session any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business or rectifying. (bb) Repacker of wines or distilled spirits includes all persons who remove wines or distilled spirits from the original container for repacking and selling the same at wholesale. (cc) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (dd) Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. TIADCc (ee) Retail dealer in fermented liquors includes every person, except retail dealers in tuba, basi, tapuy, who for himself or in commission sells or offers for sale fermented liquors, in quantities of five liters or less at any one time and not for resale. (ff) Retail leaf tobacco dealer includes every person who for himself or in commission sells leaf tobacco or dealer in leaf tobacco or a manufacturer of cigar, cigarettes or manufactured tobacco; but the term does not include a planter or producer so far as concerns the sale of leaf tobacco of his production. (gg) Retail liquor dealer includes every person, except a retail vino dealer, who for himself or on commission sells or offer for sale wine or distilled spirits (other than denatured alcohol) in quantities of five liters or less at any one time and not for resale. (hh) Retail vino dealer includes every person who for himself or on commission sells or offers sale only domestic distilled spirits in quantities of five liters or lease at any one time and not for resale. (ii) Stall refers to any allotted space or both in the public market where merchandise of any kind is sold or offered for sale. (jj) Wholesale dealer on fermented liquors means any one who for himself or on commission selling offers for sale fermented liquors in larger quantities than five liters at any one time or who sells or offers for sale such fermented liquors excluding tuba, basi, tapuy, and similar. (e) Rate of Tax The tax of the business of importing, wholesaling or retailing of, or dealing in rice and corn, including rice and corn millers also engaged in the wholesaling or receipts for the preceding calendar year in accordance with the following schedule: cSEDTC With gross sales for the preceding Amount to Tax Calendar year in the amount of: Per Annum Less than P1,000.00 P3.75 P1,000.00 or more but less than P2,000.00 7.50 2,000.00 or more but less than 3,000.00 11.25 3,000.00 or more but less than 4,000.00 16.25 4,000.00 or more but less than 5,000.00 22.50 5,000.00 or more but less than 6,000.00 27.50 6,000.00 or more but less than 7,000.00 32.50 7,000.00 or more but less than 8,000.00 37.50 8,000.00 or more but less than 10,000.00 42.50 10,000.00 or more but less than 15,000.00 50.00 15,000.00 or more but less than 20,000.00 62.50 20,000.00 or more but less than 30,000.00 75.00 30,000.00 or more but less than 40,000.00 100.00 40,000.00 or more but less than 50,000.00 150.00 50,000.00 or more but less than 75,000.00 225.00 75,000.00 or more but less than 100,000.00 300.00 100,000.00 or more but less than 150,000.00 525.00 150,000.00 or more but less than 200,000.00 550.00 200,000.00 or more but less than 300,000.00 750.00 500,000.00 or more but less than 500,000.00 1,000.00 500,000.00 or more but less than 750,000.00 1,500.00 750,000.00 or more but less than 1,000,000.00 2,000.00 (f) Rate of Tax The tax on dates, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountains, bars, carenderias, or food caterers shall be computed on the gross sales and/or receipts for the preceding calendar year in accordance with the following schedule: With gross sales and/or receipts for the Rate of Tax Per Annum calendar year in the amount of: _________ Less than P2,000.00 P30.00 P2,000.00 or more but less than P3,750.00 50.00 3,650.00 or more but less than 4,500.00 70.00 4,500.00 or more but less than 6,125.00 90.00 6,125.00 or more but less than 7,250.00 110.00 7,250.00 or more but less than 8,750.00 130.00 8,750.00 or more but less than 10,275.00 150.00 10,275.00 or more but less than 12,225.00 180.00 12,125.00 or more but less than 15,250.00 220.00 15,250.00 or more but less than 16,250.00 250.00 16,750.00 or more but less than 18,250.00 270.00 18,250.00 or more but less than 20,625.00 290.00 20,625.00 or more but less than 23,375.00 350.00 23,375.00 or more but less than 27,000.00 400.00 27,000.00 or more but less than 30,000.00 450.00 30,000.00 or more but less than 33,000.00 500.00 33,000.00 or more but less than 35,875.00 550.00 35,000.00 or more but less than 40,000.00 610.00 40,000.00 or more but less than 45,000.00 660.00 45,000.00 or more but less than 50,000.00 750.00 For every P1,000,000.00 or fraction thereof in excess of P1,000,000.00 5.00 (g) Rate of Tax On all business service establishments principally rendering or offering to render services, such as those mentioned below shall be subject to this tax. Advertising Agency Arrastre Services Assaying Laboratory Beauty shop Barber shop Battery charging shop Blacksmith Broker (stocks commercial, immigration) Bulldozer, tractor or other heavy equipment made available to others for consideration Business agents and other independent contractors, not included among those subject to occupation tax under the Local Tax Code and whose activities consist essentially in the same 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 their employees. SDAaTC Cinematographs film owner, lessor or distributor Collecting Agency Construction and/or repair shop of motor vehicles, animal drawn vehicles, bicycle and/or tricycles Contractor (demolition, filling salvage) Contractor (Hauling or extracting mineral) Dockyard Engraving plant Foundry Shop Funeral Parlor Furniture repair shop Garage Goldsmith, silversmith, tinsmith shop Hatters and makers or other headwear (milliners) Lathe machine shop Laundry shop (including dry cleaning or dyeing establishments, steam laundry or laundry using washing machine) Massage or therapeutic clinic Mine drillers or operators Painting shop Parking lot Plastic lamination, photostatic, white/blue printing, recopying or duplicating service shop Photographic studio Plating shop Public warehouse or bodega Installation of water system, gas or electric light, heat or power Repair of welding shop Sawmill under contract to saw or cut logs belonging to others Sculpture shop Service station for washing or greasing of motor vehicles, vulcanizing, recapping, or battery charging. Shop for planning, surfacing, or recutting of lumber Shop for shearing animals Shoe repair shop Slandering or body building saloons Smelting plant Stables Stevedoring Tailoring or dress shop Travel Agency Upholstery shop Vaciador shop Vulcanizing shop Other similar service establishments With gross receipt for the preceding Rate of Tax calendar year in the amount of: Per Annum Less than 5,000.00 P25.00 P5,000.00 or more but less than P10,000.00 56.00 10,000.00 or more but less than 15,000.00 95.00 15,000.00 or more but less than 20,000.00 150.00 20,000.00 or more but less than 30,000.00 250.00 30,000.00 or more but less than 40,000.00 350.00 40,000.00 or more but less than 50,000.00 450.00 60,000.00 or more but less than 75,000.00 625.00 75,000.00 or more but less than 100,000.00 875.00 100,000.00 or more but less than 150,000.00 1,250.00 150,000.00 or more but less than 200,000.00 1,750.00 200,000.00 or more but less than 250,000.00 2,250.00 250,000.00 or more but less than 300,000.00 2,750.00 300,000.00 or more but less than 400,000.00 3,500.00 400,000.00 or more but less than 500,000.00 4,500.00 For every P10,000.00 in excess of P500,000.00 50.00 Should a contractor undertake to furnish the materials and labor in the construction work, the costs of such materials and labor shall be deducted from the gross receipts for the purpose of determining the tax due from the said contractor under this section. (h) Rate of Tax The tax on hotels and motels shall be computed on the basis of the receipts for the preceding quarter in accordance with the following schedule: With the gross receipts for the preceding Amount of Tax Quarter per quarter Less than 2,000.00 P15.00 P2,000.00 or more but less than P5,000.00 23.00 5,000.00 or more but less than 7,500.00 32.00 7,500.00 or more but less than 10,000.00 40.00 10,000.00 or more but less than 12,500.00 48.00 12,500.00 or more but less than 15,000.00 56.00 15,000.00 or more but less than 17,500.00 64.00 17,500.00 or more but less than 20,000.00 72.00 20,000.00 or more but less than 22,500.00 80.00 22,500.00 or more but less than 25,000.00 88.00 25,000.00 or more but less than 30,000.00 107.00 30,000.00 or more but less than 35,000.00 126.00 35,000.00 or more but less than 40,000.00 145.00 40,000.00 or more but less than 45,000.00 164.00 45,000.00 or more but less than 50,000.00 183.00 50,000.00 or more but less than 55,000.00 202.00 55,000.00 or more but less than 60,000.00 221.00 60,000.00 or more but less than 65,000.00 240.00 65,000.00 or more but less than 70,000.00 259.00 (i) Rate of Tax The tax on the business of operation privately owned public market shall be used on gross receipts in accordance with the following schedule: acEHCD With gross receipts for the preceding Amount of Tax Quarter in the amount of: Per quarter Less than 5,000.00 P125.00 P5,000.00 or more but less than P10,000.00 250.00 10,000.00 or more but less than 20,000.00 500.00 20,000.00 or more but less than 30,000.00 750.00 30,000.00 or more but less than 40,000.00 1,000.00 40,000.00 or more but less than 50,000.00 1,250.00 50,000.00 or more but less than 60,000.00 1,500.00 60,000.00 or more but less than 70,000.00 1,750.00 70,000.00 or more but less than 80,000.00 2,000.00 80,000.00 or more but less than 90,000.00 2,250.00 90,000.00 or more but less than 100,000.00 2,500.00 For every P1,000.00 in excess of P100,000.00 20.00 (j) Newly-started businesses: (1) The tax shall be payable by newly-started businesses falling under item (a) (b) (c) and (f) shall be fixed by the quarter and shall not exceed one fourth of one-tenth of one percent of the capital investment for the initial quarter in which the business starts to operate (2) In the succeeding quarters, the tax shall be based on the gross sales of the preceding quarter at a rate not exceeding one-fourth of the maximum allowable under the pertinent schedule. EcTCAD (3) In the succeeding calendar year, the tax shall be computed on the basis of the total sales realized during the preceding calendar year, or any fraction thereof. (4) Taxes due on newly started businesses other than those referred to in the foregoing paragraphs shall not be less than the minimum prescribed for such businesses under the applicable provisions of the Code. (k) Related or combined businesses: (1) If a person conducts or operates two or more related businesses subject to the same rate of imposition under any one of the paragraphs, the tax shall be computed on the basis of the combined total gross sales of said businesses. (2) However, if the businesses operated by one person are governed by separated tax schedules, the taxable gross sales of each business shall be reported independently and the tax thereon shall be computed on the basis of the pertinent schedule: (l) Retiring businesses: (1) A person engaged in business subject to the graduated fixed tax based on gross sales and/or receipts shall upon termination thereof submit a sworn statement of its gross sales and/or receipts for the calendar year. (2) If the tax paid by a person during the year shall be less than the tax due for the current year based on the gross sales and/or receipts, the difference of tax shall be paid before the business in considered officially retired. (3) The permit issued to a business terminating its operation shall be surrendered to the local treasurer who shall forthwith cancel the same and record such cancellation in his books. The tax must be paid to the Municipal Treasurer before any business wherein specified can be lawfully began and pursued. When the business is abandoned, the tax shall not exceed for a longer period than the end of the calendar quarter; Provided: That when the tax has been for a period longer than the current quarter and the business, trade or activity is abandoned, no refund of the tax corresponding to the unexpired quarter shall be made. SDHTEC In case of figure to pay the tax within the time requires, the amount of the tax due shall be increased by twenty-five percent (25%) of the amount of the tax, such surcharge to be paid at the same time and in the same manner as the tax. SECTION 2B.04. Situs of Tax . Manufacturers and producers with factories located within the territorial jurisdiction of Maribojoc, Bohol making sales in localities where said manufacturers and producers do not maintain or operate a branch or sales office, shall record said sales in the principal office of the said manufacturer or producer and forty percent (40%) of the said sales shall be deemed as sales made in Maribojoc and shall be subject to the business tax in accordance with the rates set in the preceding section SECTION 2B.05. Administrative Provisions . (a) No privately-owned establishment shall operate as a public market without first being duly designated as such by the Sangguniang Bayan. (b) The owner or operator of the privately-owned public market must secure first the approval of the Mayor, Municipal Health Officer, and the Municipal Treasurer, before operating the same. (c) The permit granted to the owner or operator of a privately-owned public market may be revoked by the Mayor for violation of any ordinance, rules and regulation which may or hereafter be enforced, or when the municipality establishes a public market within the vicinity of the private market, in which case the owner or operator shall be given thirty (30) days notice of termination of permit to operate. SECTION 2B.06. Penalty. Unless otherwise provided, any violation of this Article shall be punished by a Fine of Five Hundred Pesos (P500.00), imprisonment of three (3) months, or both, at the discretion of the court. ARTICLE C Tax on Signboards, Billboards and Advertisement SECTION 2C.01. Imposition of Tax . There shall be imposed a tax on signs, signboards, billboards, or advertisement annually: (a) Billboards or signboards for advertisement on business, per squaremeter or fraction thereof: Amount of Tax per Annum Single face P10.00 Double face 20.00 (b) Billboard or signs, for professional, per sq.m. or fraction thereof 8.00 (c) Billboards, sign, or advertisement For business and professions, painted on any building or structure or otherwise separated or detached therefrom, per sq.m. or fraction thereof 12.00 (d) Advertisements by means of placards per sq.m. or fraction thereof 12.00 (e) Advertisements for business or profession By means of slides in movies payable by owners or moviehouse 100.00 In addition to the taxes provided above under items (c) to (e) include for the use of electric on neon lights in billboards, per sq.m. or fraction thereof 10.00 ARTICLE D Business Subject to Fixed Tax SECTION 2D.01. Rate of Tax . The annual fixed tax on the following business shall be as follows: HSAcaE Amount of Tax per Annum (a) On the business dealers in fermented liquors, distilled spirits and/or wines: (1) Wholesale dealer in foreign liquors P800.00 (2) Wholesale dealer in domestic liquors 400.00 (3) Retail dealer in foreign liquors 200.00 (4) Retail dealer in domestic liquors 100.00 (5) Retail dealer in vino liquors 50.00 (6) Retail dealer in fermented liquors 60.00 (7) Wholesale dealer in fermented liquor 200.00 (8) Retail dealer in tuba, basi and/or tapuy 40.00 (b) On tobacco dealers (1) Retail leaf tobacco dealer 40.00 (2) Wholesale leaf tobacco dealer 200.00 (3) Retail tobacco dealer 40.00 (4) Wholesale tobacco dealer 200.00 (c) On Amusement places or amusement devices (1) Day and Night club 9,000.00 (2) Day club or night club 4,000.00 (3) Cocktail lounge or bar 1,000.00 (4) Cabaret or dance bar 1,000.00 (5) Bath house and/or swimming pool, resort or other similar places 300.00 (6) Skating rink 500.00 (7) Billboard or pool hall: For the first table 50.00 For each additional table 20.00 For each poll table 25.00 (8) Bowling alley: Automatic, per lane 100.00 Non-automatic, per lane 80.00 (9) For every establishment where mahjong, Poker and/or other parlor games are played 60.00 (This presupposes that they are not games of chance but of skill like mahjong and poker which are not prohibited by law) (10) Circus, carnival, and the like: Per day for the first ten days 40.00 Per day thereafter 5.00 (11) Merry-go-around, roller coaster, ferris wheel Swing, shooting gallery, and other similar contrivances, for each contrivance: Per day for the first ten days 10.00 Per day thereafter 3.00 (12) Boxing stadium 300.00 (13) Boxing contest: Per night 100.00 Plus: An amusement tax per admission ticket payable to the Municipal Treasurer the next following business day 0.05 (14) Race track: For conducting horse races 2,000.00 Per day or fraction thereof 50.00 (15) Cockpit: 1,500.00 Per cockfight ordinary 1.50 For cockfight-derby & fiesta 2.50 Holding of international derby cockfight, per day 1,000.00 Per cockfight, international derby 100.00 (16) Theater and cinemahouses itinerant operators, per day 10.00 With balcony and orchestra with seating capacity of less than 500 persons 600.00 With balcony and orchestra with seating capacity of 500 to 999 persons 800.00 With balcony and orchestra with seating capacity of 1,000 persons and above 1,000.00 With balcony and orchestra with seating capacity of 1,000 with edge, balcony and orchestra 1,500.00 Plus: amusement tax per admission payable to the Municipal Treasurer within twenty days next following the month for which the tax is due as regards operators with fixed establishments and within ten days next following business day with respect to itinerant operators 0.05 An additional tax of one hundred percent (100%) of the rates herein above fixed shall be imposed on air-conditioned theaters and cinematographs (17) Amusement devices Each jukebox machine 100.00 Each machine or apparatus for visual entertainment 50.00 Each apparatus for weighing persons 30.00 (d) On private cemeteries or memorial parks: Less than hectares 500.00 2 hectares to 5 hectares 750.00 More than 5 hectares 1,000.00 (e) On fishpond, fishpens, or fish breading grounds: Per hectare or fraction thereof 10.00 (f) On pawnshops, money shops, lending investors, finance and investment companies, insurance companies, and bank except the Central Bank of the Philippines. (1) Pawnshops With capital of: Less than P50,000 1,000.00 P50,000 or more but less than P100,000 1,500.00 P100,000 or more but less than P200,000 2,000.00 P200,000 or more 4,000.00 (2) Money shops 200.00 (3) Lending investors 300.00 (4) Finance and investment companies: Principal office 2,000.00 For each branch 400.00 (5) Insurance companies: Principal Office 3,000.00 For each branch 600.00 (6) Commercial banks: Principal Office 5,000.00 For each branch 1,000.00 (7) Savings banks: Principal Office 2,000.00 For each branch 400.00 (8) Rural banks 600.00 (g) On private detective or security agencies (h) On lodging houses with accommodations for: (a) Less than 15 lodgers 600.00 (b) 15 to 24 lodgers 900.00 (c) 25 or more lodgers 1,200.00 (i) On boarding houses with accommodation for: (a) Less than 10 boarders 20.00 (b) 10 to 19 boarders 30.00 (c) 20 to 39 boarders 40.00 (d) 40 or more boarders 50.00 (j) On real estate dealers: (1) On subdivision operators, per sq. m. The tax shall be based only on the total area of the remaining lots titled in the name of the sub-division operator 0.03 (2) On lessor of real estate With gross receipts for the preceding calendar Amount of year in the amount of: Tax per Annum Less than P1,000.00 Exempt P1,000.00 or more but less than P4,000.00 P25.00 4,000.00 or more but less than 10,000.00 60.00 10,000.00 or more but less than 20,000.00 175.00 20,000.00 or more but less than 30,000.00 350.00 30,000.00 or more but less than 50,000.00 550.00 For every P1,000.00 in excess of P50,000 when used for purposes other than residential 5.00 For every P5,000.00 in excess of P50,000 when used for residential purposes 5.00 In the case of newly-started business of lessors of real estate, the tax shall be 24.00 (k) On operators or owners of rice or corn mills engaged mainly in the milling of rice and corn belonging to other person: Based upon the total capacity per Amount of Tax Machine Per Annum Corn Mill, with capacity of not exceeding one hundred cavans per twelve hours P20.00 Corn Mill, with capacity of exceeding one hundred cavans per twelve hours 25.00 Kiskisan type, with capacity of not exceeding Exceeding one hundred cavans of Palay per twelve hours 25.00 Kiskisan type, with capacity of exceeding One hundred cavans of palay per twelve or hours 40.00 Cone with capacity or not exceeding one Hundred cavans of palay per twelve hours 100.00 Cone with capacity of exceeding one hundred cavans of palay per twelve hours 200.00 SECTION 2D.02. Taxes on Local Trade and Occupation. Amount of Tax per Annum (1) For every buyer of copra per scale in the Public Market P60.00 (2) For every buyer of copra per scale outside and other places out of the Public Market 240.00 (3) For every window shutter factory 80.00 (4) For every wholesale buyer of baliw mats 200.00 (5) For every buyer of coffee beans for commercial purposes 25.00 (6) For every car, jeep, truck and/or Motorcycle repair shop 50.00 (7) For every bicycle repair shop 35.00 (8) For every repair shop of typewriters, watches, radio, stereo and other similar appliances 40.00 (9) For every professional painter, sculptural shop maker of lapida with fixed establishment 40.00 (10) For every photographer studio 70.00 (11) For every traveling photographer Without a studio 40.00 (12) For every wholesale buyer of nipa Shingles for commercial purposes 120.00 (13) For every manufacturer of candles 60.00 (14) For every wholesaler of salted fish who offer for sale or barter more than 50 cans in his bodega or store 100.00 (15) For every wholesaler of salted fish who offer for sale or barter less than 50 cans in his bodega or store 80.00 (16) For every owner of sound system using engine or general for commercial purposes 70.00 (17) For every owner of transistorized public address sound system for commercial purposes 25.00 (18) For every retailer of salted fish 16.00 (19) For every retailer of dried fish 16.00 (20) For every labasero (casual or belante) 12.00 (21) For every permanent labasero 20.00 (22) For every butcher who operates his trade inside the public market 30.00 (23) For every traveling salesman of medicine, utensils, toilet articles or the like inside the public market 20.00 (24) For every traveling beauty parlor 15.00 (25) For every canvassers of native products 24.00 (26) For every dealer of dry goods inside the public market 24.00 (27) For every dealer of chucherias and/or footwears inside the public market 20.00 (28) For every dealers of few article inside the public market 12.00 (29) For maker of chicharon for commercial purposes 20.00 (30) For every retail cigarettes dealer 8.00 (31) For every hollow blocks factory 30.00 (32) For every decorative flower pot factory 20.00 (33) Traveling seller of jewelries inside the public market 30.00 (34) For operating a labor union and/or porters association 15.00 (35) Seller of foodstuffs and other articles inside cockpits, playground, plazas and other special occasions 10.00 (36) For every seller of rubber slippers inside the public market 12.00 (37) Traveling dealer of bread and cakes with the use motorcycles 6.00 (38) For every transient retailer of rice, corn corngrits or brand inside the public market 20.00 CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 3A.01. Imposition of Fee . Every person, who shall establish, maintain, or operate a business, trade, or activity within the Municipality of Maribojoc, Bohol shall before the operation of their respective businesses, first secure a Mayor's Permit and pay the corresponding fee at the rate prescribed therefore. HESIcT The permit fee is payable for every separate or distinct establishment or place where the business, trade, or activity is to be conducted; and one line of business, trade or activity does not become exempt by being conducted with some other occupation or calling or business, trade, or activity for which the permit fee has been paid. SECTION 3A.02. Time of Payment . Unless otherwise specifically provided for, the fee imposes in this Article shall accrue on the first day of January of each year and the same may be paid in quarterly installments within the first twenty days of January or of every quarter, as the case may be, Provided, That when the tax has been paid for a period longer than current calendar quarter and the business, activity or occupation is abandoned, no refund of the fee corresponding to the unexpired quarter shall be made, the fee imposes herein shall be paid to the Municipal Treasurer upon application for mayor's permit. SECTION 3A.03. Administrative Provisions . (a) Supervision and control over establishments The Municipal Mayor shall have authority to supervise and control all establishments and places subject to the payment of the permit fee and shall prescribe rules and regulations as to the mode or manner in which they shall be conducted so far as may be necessary to maintain the peaceful, healthful, and sanitary conditions thereof. (b) Issuance of permit; contents A permit shall be issued by the mayor in accordance with the provisions of this Article and pertinent provisions of existing laws and ordinances, and upon payment of the fee herein required. The Municipal Treasurer shall be furnished a copy of the approved permit. Every permit issued in accordance with this Article must show the name of the applicant, his nationality, marital status, address, nature of its organization, whether a sole proprietorship, corporation partnership, etc. location of the business, number and kind of permit, date of issue and expiration thereof and such other information or dates may be necessary. The Mayor shall upon presentation of satisfactory proof, that the original permit has been lost, stolen, or destroyed, issue a duplicate of the permit upon payment of a fee of five pesos (P5.00) for each duplicate issued. (c) Renewal The permit issued shall be renewed every year within the first twenty (20) days of January, upon payment of the corresponding fees prescribed under this Article. (d) Posting of permit Every permittee shall keep his permit posted at all times in his place of business or office in a conspicuous place, or it has no fixed place of business or office, he shall keep the permit in his person. The permit shall immediately be produced upon demand by the Municipal Treasurer, or their duly authorized representative. AcICHD (e) Expiration Every permit shall cease to be enforce upon revocation, or surrender thereof. (f) Surrender Every person holding a permit shall surrender the same upon its revocation or upon closure of the business of which the permit was issued, the business shall be deemed finally closed only upon payment of all taxes or fees due. SECTION 3A.04. Non-Issuance of Permit: Their Revocation . A Mayor's Permit may be refused to any person who has previously violated any ordinance or regulation relating to permits granted; or failed to pay the fee or correct tax for a business being conducted without permit or license, or fails to pay any fine, penalty, tax, or other debt or liability to the Municipality. Within ten (10) days upon receipts of the letter or demand. In case of an existing permit issued to such person, the same may be revoked upon his refusal to pay such indebtedness or liability to the municipality. The Mayor may close the establishment and revoke the permit for violation of this Article, in addition to the fine and imprisonment provided under the general penal provision of this Code. Businesses Subject to a Graduated Tax (1) On manufacturers, importers, or producers of any articles of commerce of whatever kind or nature, including brewers, distillers, rectifiers, repackers, and compounders of liquors, distilled spirits and/or wines and others. SECTION 3A.05. Rate of Fee. The annual permit fee on the aforementioned businesses shall be as follows: caITAC Manufacturer of Bagoong (salted fish) P20.00 Nipa shingle manufacturer 20.00 Ipil-ipil seed 20.00 Concrete black factory 30.00 Bakery 20.00 Producer of white clay 20.00 Sugar Mill (muscado) 40.00 Manufacturer or producer not mentioned above 10.00 Importers 20.00 Rectifiers 40.00 Repackers 40.00 Compounders of liquors, distilled spirits andd/or wines 40.00 Brewers 80.00 Distillers 80.00 Others 40.00 (2) On Retailers, independent wholesalers and distributors. SECTION 3A.06. Rate of Fee. The annual permit fee on the aforementioned businesses shall be as follows: Drug store 12.00 Hardware store 12.00 Grocery store 12.00 Gasoline station 25.00 Bazaar/dept. stores 20.00 Sari-sari stores: a. in the barangays 4.00 b. in the poblacion 8.00 c. inside the public market 4.00 Other retailers not mentioned above 4.00 Independent wholesalers of any kind of goods or merchandise 10.00 Distributors of any kind of goods or Merchandise 10.00 (3) On all Exporters SECTION 3A.07. Rate of Fee . An annual fee of Forty Pesos (P40.00) shall be imposed on all exporters. SECTION 3A.08. Exemption . Exporter of Philippine finished, manufacturer or processed products, and products of registered Philippine cottage industries shall be exempt from the payment of this fee. SECTION 3A.09. Essential Commodities . The permit fee on the business of manufacturing, producing, importing, exporting, wholesaling or retailing of essential commodities enumerated in Section 2B.02 (d), Article B, Chapter II of this Code, and on the business of importing, wholesaling, or retailing of, or dealing in rice and corn, shall be the same rates prescribed in Sections 3A.05, 3A.06 and 3A.07 of this Article. TAIaHE (4) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carenderias of food caterers. SECTION 3A.10. Rate of Fee . The annual permit fee on the aforementioned businesses shall be collected as follows: Carenderias P12.00 Ice cream parlors/stand 8.00 Cafes, cafeterias 8.00 Refreshments parlors/soda fountain 8.00 Panciteria Restaurant 16.00 Other businesses of the same nature 8.00 SECTION 3A.11. Administrative Provision . No owner or operator of the above-mentioned establishments shall employ any cook, waitress, waiter or food dispenser without a medical certificate from the Municipal Health Officer, renewable annually and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing ordinances. (5) On business establishments principally rendering or offering to render services. SECTION 3A.12. Rate of Fee . The annual permit fee on the business enumerated in Sec. 2B.02 (g), Chapter II, shall be collected as follows: ICHDca Shops for shearing animals P15.00 Vaciador shops 15.00 Plastic lamination, photostatic, white/ Blue printing, recopying or Duplicating service 15.00 Photographic studios 15.00 Tailor and dress shops 15.00 Upholstery shops 15.00 Vulcanizing shops 15.00 Stables 15.00 Milliners and hatters 15.00 Blacksmith 10.00 House and/or sign painters 10.00 Repair and welding shops 10.00 Service stations (easing, greasing, etc.) 30.00 Battery charging shops 15.00 Message or Therapeutic clinic 25.00 Goldsmith and silversmiths 15.00 Garages 20.00 Parking Lots 20.00 Shops for planning or surfacing and Recruiting of lumber 20.00 Dyeing establishments 15.00 Slendering and body building saloons 12.00 Filling, demolition and salvage work contractor 20.00 Proprietors or operators of bulldozers Tractors threshing and other Heavy equipment made available of other for consideration 60.00 Painting shops Signs and advertising 25.00 Portraits 15.00 Laundry shops By steam dry cleaning 20.00 By hand 12.00 Beauty parlors With 3 chairs or more 20.00 With 1 or 2 chairs 15.00 Barber shops With 3 chairs or more 20.00 With 1 or 2 chairs 15.00 Funeral parlors 20.00 Construction and/or Repair shops a. Animal drawn vehicle 20.00 b. Bicycle/Tricycle and sidecars 25.00 c. Body and motor vehicle 20.00 Lathe machine shops 20.00 Furniture Repair shops 15.00 Shoe repair shops 10.00 Persons engaged in the installation of: a. Water system 15.00 b. Gas or Electric light 25.00 c. Hot or power 25.00 Proprietors or operators of: a. Smelting plants 60.00 b. Engraving plants 15.00 c. Plant establishments 25.00 Stevedoring 100.00 Assaying laboratories 30.00 Advertising Agencies 25.00 Collecting agencies 25.00 Public warehouse and Bodega 100.00 Sawmills under contract to saw or cut logs belonging together 100.00 General Engineering, General Building and specialty contractors 100.00 Arrastre Services 100.00 Commercial and Immigration Broker 30.00 Cinematographic film owners, lessors or Distributors 75.00 Other business establishments principally Rendering or offering to render services 25.00 SECTION 3A.13. Administrative Provisions . (1) Barber and beauty shops shall not be allowed to operate with barbers and beauticians not having secured the necessary corresponding medical certificates from the Municipal/Rural Health Officer. cDHAES (2) Funeral parlors rendering embalming services shall not be allowed to operate without employing an embalmer duly licensed by the Department of Health. Other Business Subject to a Graduated Tax SECTION 3A.14. Rate of Fee . The permit fee on businesses subject to a graduated fixed tax enumerated in Sections 2B.02 (h); 2b.02 (i), Article B, Chapter II of this Code, shall be collected as follows: Per annum Hotels and motels P100.00 Privately-owned public markets 100.00 SECTION 3A.15. Administrative Provision . No permit shall be issued to owners or operators of hotels, motels and privately-owned public markets, without the same being duly inspected by the Municipal/Rural Health Officer. Businesses Subject to a Fixed Tax TCAScE SECTION 3A.16. Rate of Fee . The annual permit fee on the businesses subject to a fixed tax under Section 2D.01, Articles D, Chapter II, of this Code, shall be collected as follows: (a) Dealer in fermented liquors, distilled spirits and for wines: 1. Retail dealer in tuba, basi, and/or tapuy P12.00 2. Retail dealer in vino liquors 12.00 3. Retail dealer in fermented liquors 12.00 4. Retail dealer in domestic liquors 12.00 5. Retail dealer in foreign liquors 25.00 6. Wholesale dealers in domestic liquors 25.00 7. Wholesale dealers in fermented liquors 25.00 8. Wholesale dealers in foreign liquors 50.00 (b) Tobacco dealers: 1. Retail leaf tobacco dealers 6.00 2. Wholesale leaf tobacco dealers 25.00 3. Retail tobacco dealers 12.00 4. Wholesale tobacco dealers 25.00 (c) On amusement devices: 1. Operator of each jukebox machine 15.00 2. Each machine or apparatus for visual entertainment 15.00 3. Each apparatus or weighing person 10.00 4. Each machine for games of skill 10.00 5. Each machine for dispensing or vending soft drinks and the like 10.00 (d) On amusement places: 1. Billiard and pool hales, per table 12.00 2. Bowling alley, per lane 12.00 3. Steam baths, Saunas and other similar establishment, per cubic 12.00 4. Frolic devices such as Merry-go-round, Roller coaster, Ferris wheel, swings, Shooting galleries and other (each per season) 20.00 5. Circus or carnival or fair, per season) parades, Except civic or military parades or a religious procession 25.00 6. Skating rink 25.00 7. Bath houses, swimming pools, resort and other similar places 30.00 8. Boxing stadium 100.00 9. Cabaret or dance halls 100.00 10. Cocktail lounge or bars 100.00 11. Theaters or cinematographs 100.00 12. Cockpit 75.00 13. Night clubs and Day Clubs 100.00 14. Race track for conducting horse races 60.00 15. Night and Day club 100.00 16. Establishments where mahjong, poker and/or other parlor games are played 30.00 17. Other similar amusement establishments 15.00 (e) On pawnshops, Money shops, Lending investors Finance and investment companies, Insurance companies and banks: 1. Money shops 15.00 2. Lending investors 15.00 3. Finance and investment companies 15.00 4. Rural Banks 15.00 5. Pawnshop 25.00 6. Insurance or Surety Companies 25.00 7. Saving Banks 25.00 8. Commercial or Development Banks 25.00 (f) Boarding houses 25.00 (g) Lodging houses 25.00 (h) Private Detective or Security Agency 25.00 (i) Real estate dealers 50.00 (j) Golf links 75.00 (k) Fishponds or fish breeding grounds (per hectare) 7.50 (l) Private cemeteries and memorial parks (per hectare) 7.50 (m) Billboards, signboards, and advertisements 15.00 (n) Rice and corn mills: a. Kiskisan type 15.00 b. Cone type 25.00 (o) Printers, and publishers of newspapers, magazines, reviews, or bulletin appearing at regular intervals, with fixed prices, books, posters, leaflets, hand bills, certificate, pamphlets and other similar nature 15.00 (p) On local trade and occupation: 1. Buyers of corn outside the public market 20.00 2. Buyers of the following item or items inside the public market for commercial purposes copra, baliw, mats, coffee beans 10.00 3. For every photographer without fixed studio 15.00 4. For every wholesale buyers of nipa shingles and other nipa product for commercial purposes 15.00 5. For out of town sound system when used in the municipality for business 15.00 6. For every transistorized public address sound system for commercial purposes 10.00 7. For every labasero (fresh fish vendor) 7.50 8. For every butcher who slaughter animal for a fee 15.00 9. Dry goods dealer in the public market 7.50 10. For buyers of fowls or who barters fowls for commercial purposes 7.50 11. Buyers of hogs or cattle for commercial purposes 15.00 12. Seller of foodstuffs and other articles in cockpits playgrounds, plazas and other places during special occasions 5.00 13. Buyers of coconut fruits for commercial purposes 7.50 14. For every operator using sewing machines in making ready made pants, playboys, shirts, etc. 35.00 15. For every dealers of furniture 30.00 16. For every traveling ice cream or ice candy vendors 7.50 (q) Other Permit Fees: 1. For every benefit drama, dance, circus Vaudeville and the like within Poblacion 20.00 2. For every benefit dance, drama, and the Like in the barangay 5.00 3. For every free drama 5.00 4. For every traveling seller of religious articles in the public market and other private places 5.00 5. For every FREE show for advertisement Purposes 6.00 6. For every person or persons cutting wood in the communal forest of Cabawan and Pagnitoan 5.00 7. Mayor's special permit for the Christmas season 20.00 8. Issuance fee for the issuance of true copy 4.00 9. Permit to solicit and campaign for donation within the municipality 10.00 10. Permit fees for hauling nipa shingles on the following: a) Banca with 2 masts or balandra per loading 20.00 b) Banca with 1 mast per loading 15.00 c) On boat without mast or on trucks or any any conveyances per loading 10.00 d) On barges, launch or any power driver vessel per loading 30.00 11. For every transient retailer of rice, corn, corngrits/or brand inside the public market 10.00 ARTICLE B Mayor's Permit Fee for Gaffers, Referees, Bettakers, and Promoters SECTION 3B.01. Rate of Fee . There should be collected an annual permit fee of Twenty pesos (P20.00) from gaffers, bettakers, and promoters of cockfighting within the jurisdiction of the Municipality of Maribojoc, Bohol. cTDaEH SECTION 3B.02. Time of Payment . The mayor's permit fee shall be paid to the Municipal Treasurer before the gaffers, referee, bettaker participates in the cockfighting. Thereafter, the fee shall be paid annually upon renewal of the portion birthmonth of the permittee. SECTION 3B.03. Administrative Provision . only licensed gaffers, referees, bettakers, or promoters shall officiate on cockpits, and in all kinds of cockfighting held in Maribojoc, and no operator or owner of cockpit shall employ in the cockfighting any gaffer, referee, bettaker or promoter who has not secured and paid the mayor's permit fee as herein required. SECTION 3B.04. Penalty . Any violation of this Article shall be punished by a fine of not exceeding One Hundred (P100.00) Pesos, imprisonment of one (1) month, or both, at the discretion of the Court. SECTION 3B.05. Applicability Clause . The provision of P.D. 449, The Cockfighting Law of 1974, shall apply to all matters regarding the operation of cockpits and the holding of cockfights in the Municipality of Maribojoc, Bohol. ITAaHc ARTICLE C Registration Fee on Large Cattle SECTION 3C.01. Definition . For purpose of the Code, "Large Cattle" includes a two-year old horse, mule, ass, carabao, cow or other domesticated member of the bovine family. SECTION 3C.02. Imposition of Fee . Every person who owns large cattle is required to register his ownership thereof with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee in the amount of one pesos (P1.00) per large cattle. If the large cattle is sold or its ownership is transferred to another person, the sale or transfer shall likewise be registered with the Municipal Treasurer for which a certificate of transfer shall be issued to the purchasers upon payment of a certificate fee in the amount of two (P2.00) pesos; Provided, That such transfer fee shall be collected only once if a livestock is to transferred more than once in one day. SECTION 3C.03. Time of Payment . The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. SECTION 3C.04. Administrative Provision . All large cattle presented to the Municipal Treasurer for registration of the owner and class, color, age, sex, brand and other identifying mark of the large cattle. These data shall also be stated in the certificate of ownership issued to the owner thereof. If the large cattle is sold of the ownership thereof is transferred to another person, the respective names and residence of the vendor and the vendee of transferee shall likewise be indicated in the transfer certificate of ownership. SECTION 3C.05. Penalty . Any person who violates the provisions of this Article shall be punished by a fine of not exceeding two hundred (P200.00) pesos, imprisonment of not more than two (2) months, or both, at the discretion of the Court. SECTION 3C.06. Applicability Clause . All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, rules and regulations. ARTICLE D Permit Fee on Bicycle and Pedaled Tricycle. SECTION 3D.01. Imposition of Fee . I shall be unlawful for any person to own, possess or use a bicycle in the Municipality without first having the same registered in the office of the Municipal Treasurer upon payment of a registration fee of Three (P3.00) pesos. SECTION 3D.02. Time of Payment Surcharge for Late Payment . The fee imposed herein shall be due any payable within the first twenty (20) days of January of every year. In case the bicycle is newly acquired or possessed, the fee herein provided for shall be paid within the first twenty (20) days from the purchase or possession of the same; Provided, that a surcharge of twenty (20%) percent of the amount due shall be collected after the lapse of the period of payment mentioned aforegoing. cSaATC SECTION 3D.03. Administrative Provisions . A metal plate with corresponding registry number be provided by the Municipal Treasurer for every bicycle issued a permit. The Municipal Treasurer shall keep a registry of all bicycle which shall be include the following information: owner and the number of metal plate. SECTION 3D.04. Penalty . Violation of any provision of this article shall be punished by a fine of not less than Fifty (P50.00) Pesos, imprisonment of not less than one (1) month, of both at the discretion of the Court. ARTICLE E Permit Fee on Dogs SECTION 3E.01. Imposition of Fee . Every person who owns or keeps any dog of over three (3) months old shall obtain a license therefore and pay to the Municipal Treasurer the sum of Two (P2.00) pesos per annum for every dog. SECTION 3E.02. Time of Payment; Surcharge for Payment . The fee imposed herein shall be due on the first day of January and payable until January 20 every year. CHTAIc If paid after January 20, the license shall be subject to a surcharge of twenty (20%) percent of the amount due which shall be collected and accounted for at the same time and in the same manner as the original amount due. SECTION 3E.03. Administrative Provisions . The Municipal Treasurer shall keep a register of all licensed dog, describing the same by name, breed, color and sex, and shall also enter in the register the name and address of the owner or keeper and the number of the metal tag which shall be provided by the Municipal Treasurer for every dog so licensed. The owner or keeper of any dog required to be licensed under this Article shall provide a leather or metal collar furthermore nuzzle the dog. SECTION 3E.04. Poundage . Failure to pay the fee and surcharge within ten days (10) from receipts of notification and demand of said fee and surcharge by any authorized representative of the Municipal Treasurer shall subject the dog to poundage and disposal in accordance with existing ordinance and law. ARTICLE F Fees on Impounding of Astray Animals SECTION 3F.01. Imposition of Fee . Every person who own an animal such as a large cattle as defined in the preceding Article C, a dog, goat, pig astray in a public place within the municipality and impounded, shall be liable to pay a poundage fee which shall consist of the actual expenses incurred for the care and maintenance of the animal which in no case shall exceed ten (P10.00) pesos a day or fraction thereof, on each head in the case of other animals. SECTION 3F.02. Time of Payment . The poundage fee shall be paid to the Municipal Treasurer before the release of the animal to its owner. SECTION 3F.03. Administrative Provisions . The Municipal Treasurer shall cause a notice of the impounding of the Animal to be posted at the main door of the Municipal Hall for at least ten (10) consecutive days whereby the owner is required to claim and establish ownership thereof. If no person shall claim ownership of the animal after the expiration of twenty (20) days from its impounding the Municipal Treasurer shall advertise its sale at public auction to satisfy the poundage fee and the cost of the sale. The advertisement shall be made by posting a notice at the main door at the Municipal Hall for fifteen (15) days. However, the owner may stop the sale by paying at any time before or during the auction sale, the poundage fee due and the cost of the sale advertisement to the Municipal Treasurer, otherwise the sale shall proceed. SECTION 3F.04. Penalty . Any violation of this Article shall be punished by a fine of not more than one hundred pesos (P100.00), imprisonment of not more than one (1) month, or both at the discretion of the Court. HTcADC ARTICLE G Cart and Sledge Registration Fees SECTION 3G.01. Imposition of Fee . There shall be collected a registration fee of twelve pesos (P12.00) per annum for each part and sledge used in the Municipality of Maribojoc, Bohol which shall be registered with the Municipal Treasurer. SECTION 3G.02 Time and Manner or Payment; Surcharge For Late Payment . The fee impose herein shall be due and payable within the first twenty (20) days of January of every year or within the first 20 days of each quarter. If paid after fee shall be subject to a surcharge of twenty percent (20%) for at the same time and in the same manner as the original amount due. The corresponding registration fee for at least the current quarter shall be paid on each cart or sledge newly acquired after the first twenty days of January. Any person who sells or transfer his cart or sledge at any time for which he has paid the fee in full for more than one quarter shall not be entitled to a refund of the fee corresponding to the remaining period for which it has been paid. SECTION 3G.03. Administrative Provision . The Municipal Treasurer shall keep register of all carts or sledge which shall out forth among others, the name and address of the owner. He shall provide the registrant the corresponding place number thereof. SECTION 3G.04. Penalty . Any violation of this Article shall be punished by a fine of not less than fifty pesos (P50.00) or imprisonment of not less than one (1) month or both, at the discretion of the Court. CAIHTE ARTICLE H Building Permit Fees SECTION 3H.01. Imposition of Fee . There shall be collected the following fees every applicant for a building permit: (a) Construction of residential building costing: Not exceeding P3,000.00 P20.00 For each succeeding P1,000.00 or fraction thereof 3.00 (b) Construction of commercial or industrial building costing: Not exceeding P5,000.00 25.00 For each succeeding P1,000.00 per fraction thereof 6.00 (c) Residential building repair costing P500.00 but not exceeding P1,000.00 5.00 For each succeeding P1,000.00 or fraction thereof 3.00 (d) Commercial or industrial building repair costing: Less than P1,000.00 7.50 For each succeeding P1,000.00 of fraction thereof 5.00 The same rates fixed above shall be collected on or the construction and repair or other structures. SECTION 3H.02. Exemptions . The construction on or repair of the following small be issued building permits free of charge: (a) Residential building repair costing less than P500.00 and (b) Building or other structures damaged or destroyed by the typhoon, fire or earthquake upon presentation of satisfactory evidence thereof and proper application within six (6) months after the occurrence of any public calamity. SECTION 3H.03. Time of Payment: Surcharge for Late Payment . The fees identified under this Article shall be paid to the Municipal Treasurer upon application for a building permit with the Municipal Mayor. A surcharge of twenty percent (20%) of the fee due shall be collected if the permit is secured after the construction and repair has already began. SECTION 3H.04. Administrative Provisions . The application for the construction and/or repair shall be in writing and shall set forth the required information, such as; the location and the general dimension of the building and/or other infrastructure of the constructed or the part or parts thereof that will be repaired; the name of the owner plan, an estimate of the entire cost of the proposed work, and the following: aScITE (a) A copy of the plan showing the location of the building to be constructed with reference to boundaries of the lot; and if constructed in the town proper or poblacion; (b) General drawing showing 1. Floor and roof plans 2. Foundation and footing plans 3. Transverse and longitudinal plans 4. Elevation 5. Framing plans showing complete framing of building or structures 6. Metric view of plumbing layout 7. Electric layout 8. Details or structural and architectural parts. SECTION 3H.05. Penalty . No violation of the provision than two hundred pesos (P200.00) or nor more than two months or both at the discretion of the court; Provided: That withstanding the imposition such time and imprisonment the offender shall be further required and secure the necessary building permit and to pay the corresponding fees thereafter as required by existing ordinances; Provided further; That in case the construction of the building or structure is not inconformity with existing regulation, the offender shall be required to make the necessary alterations and if this is not possible, the offender shall be required to remove or demolish the said building or structure within a reasonable period upon receipt of the demolition; and Provided, Finally, That upon failure of the offender to remove or demolish the said building or structure, the Municipal Mayor or his duly authorized representative shall undertake such removal or demolition at the expense of the offender. DETACa ARTICLE I Permit and Inspection Fees of Machineries and Engines SECTION 3I.01. Imposition of Fee . There is hereby imposed an animal inspection fee on internal combustion engines, generators, and other machines propelled by electric motors, other stationary engines or machines, in accordance with the following schedule: (a) Internal combustion engines 1. 3HP and below P7.50 2. 5HP and below but not lower than 3 HP 12.50 3. 10HP and below but not lower than 5HP 20.00 4. 15HP and below but not lower than 10HP 25.00 5. Above 15 HP 30.00 (b) Other stationary engines or machines 1. 3HP and below 12.50 2. 5HP and below not lower than 3HP 20.00 3. 10HP and below but not lower the 5HP 25.00 4. 15HP and below but not lower than 10HP 30.00 5. Above 15HP 35.00 (c) Electric generators and other machine propelled by electric motors will be levied the same rates found in subsection. SECTION 3I.02. Time of Payment . The annual fees imposed in this Article shall be paid to the Municipal Treasurer upon application of the permit with the Mayor but not later than fifteen (15) days after actual inspection by persons authorized in writing by the Mayor. Thereafter, the fee shall be paid within the first twenty days, the fee shall be paid within the first twenty days of January, or of every quarter, as the case may be. SECTION 3I.03. Administrative Provisions . No engine or machine mentioned afore-going shall be installed or operated within the limits of the municipality of Maribojoc, Bohol, without the permit of the Municipal Mayor and the payment of the inspection fees prescribed in this Article. SECTION 3I.04. Penalty . Any person who shall violate this article, or shall hinder, refuse, or in any way prevent the duly authorized persons from carrying out the provisions of this Article, shall be punished by a fine of one hundred pesos (P100.00) imprisonment of one (1) month, or both, at the discretion of the Court. HEITAD ARTICLE J Rental Fees SECTION 3J.01. Imposition of Fees . There shall be collected the following rental fees for municipal block tiendas, municipal lots and other municipal properties leased to be used by private persons or corporations. a. For every block tienda space along San Vicente St. with additional roofing (tapangco) P30.00/mo. b. For every block tienda space along San Vicente St. without additional tapangco 25.00/mo. c. Second floor of the block tienda located on corner San Vicente St. and Echavez St. 20.00/mo. d. Every block tienda space at the market annex facing Echavez St. 20.00/mo. e. Every block tienda space at the Market annex facing Redulla St. 20.00/mo. f. Every block tienda space at the market annex along Sta. Cruz St. occupied by carenderias 20.00/mo. g. Every space occupied on the back and side part of the block tiendas with spaces of one by two meters 15.00/mo. h. For occupancy of the block tienda at the side of the market ticket booth 15.00/mo. i. For each lot at Tabuan Daan with a frontage of 6 meters by 20 cmeters 20.00/mo. j. On the municipal lot formerly occupied by old municipal bldg. and presently occupied by the following persons: Lot No. 1 Mrs. Hilaria Doblados 22.50/mo. Lot No. 2 Judge David C. Ocangas 18.75/mo. k. For occupants of interior Tabuan Daan, Kaliduhan, Punta Cruz and municipal lot Cemetery site there shall be collected Per square meter 0.25/qtr. l. For every 1000 copies or fraction thereof 20.00 m. For occupants of residential site from Ipil to Kutkut Poblacion per sq. meter 0.25/qtr. n. For the use of municipal lot in Dipatlong 75.00/mo. o. For every tuba stand in the public market 4.00/mo. p. For every bodega space under the market table 4.00/mo q. For the use of any of the public market space whether for free or affair like drama, dance hour or any kind or entertainment 30.00/day r. For the use of the market table 2.50 each p/day ARTICLE K Permit Fee for Building Occupancy SECTION 3K.01. Imposing of Fee . There shall be collected a Mayor's Permit fee for the occupancy of newly reconstructed houses, buildings, and other structures, as follows: aDSIHc (a) building for commercial or industrial purposes (including private schools) P25.00 (b) Apartment or houses for rent 15.00 (c) Residential houses 7.00 (d) House Plate Registration 5.00 SECTION 3K.02. Time of Payment . The fee shall be paid to the Treasurer upon application to occupy the house or building with the Mayor. SECTION 3K.03. Administrative Provisions . (a) No newly constructed house or building shall be occupied without the permit specified in this Article being secured by the owner or building contractor. (b) The duly authorized representative of the Mayor shall inspect all newly constructed house or building for the purpose of endorsing all building regulations before the permit for occupancy shall be issued. SECTION 3K.04. Penalty . Violations of this Article shall be punished by a fine of One Hundred Pesos (P100.00), imprisonment of not more than one month, or both, at the discretion of the Court. ATICcS CHAPTER IV Service Fees ARTICLE A Local Registry Fees SECTION 4A.01. Imposition of Fees . There shall be collected for services rendered by the Local Civil Registrar of the Municipality of Maribojoc, Bohol, the following fees: (a) Marriage Fees 1. Application for marriage license P20.00 2. Marriage license fee 2.00 3. Marriage solemnization fee 7.50 (b) For registration in the Civil Status 1. Legitimation 7.50 2. Adoption 10.00 3. Annulment of Marriage 15.00 4. Legal separation or divorce 15.00 5. Naturalization 50.00 6. Change of name 10.00 7. For certified copies of any documents in the register of each 100 words 5.00 (c) Permits for cadaver disposition, etc. 1. Burial permit fee 1.00 2. Exhumation of cadaver 5.00 3. Disinterment or removal of cadaver 5.00 4. Construction of tombstone or Pantheon on the municipal cemetery 150.00 (d) Other Service Charges: 1. For issuance of certified copies of tax declaration 5.00 2. For every transfer of ownership of tax declaration 4.00 3. Issuance of birth certificate, death certificate, marriage certificate 5.00 4. Issuance of certification, affidavit and/or simple document from the Municipal Mayor, Municipal Judge, Municipal Treasurer and Municipal Health Officers and other Municipal Officials 5.00 SECTION 4A.02. Exemption . The corresponding fees shall not be collected in the following cases: (a) Issuance of certified copies of documents for Official use at the request of a competent court or other government agency; ETHIDa (b) Issuance of certified copies of birth certificates of children reaching school age when such certificates are required for admission to the primary grades of the public schools. SECTION 4A.03. Time of Payment . The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of Local registry records of documents. ARTICLE B Secretary's Fees SECTION 4B.01. Imposition of Fees . There shall be collected the following fees from every person requesting for copies of official records and documents from Office of the Municipal Government of Maribojoc, Bohol: 1. For every 100 words or fraction thereof, typewritten (not including the certificate and any quotation P5.00 2. Where the copy to be furnished is in a printed form in whole or in part for each page (double this fee if there are two pages in a sheet) 5.00 3. For each certificate of correctness (with seal of office written on the copy or attached thereto) 5.00 4. For certifying the official act of a municipal Judge or other judicial certificate, with seal 5.00 5. For true certified copies of any paper record, decree, judgment or entry of which any person is entitled to demand and received a copy (in connection with judicial proceeding) for each 100 words 5.00 6. For issuance of tax clearance 1.00 ARTICLE C Police Clearance Fees SECTION 4C.01. Imposition of Fees . Every person requesting for the issuance of a Police, Mayor's and Judge's Clearance of the Municipality shall pay a clearance fee at the rates herein below prescribed, per certificate issued: TIADCc a) For employment, scholarship study grants 5.00 b) For firearms permit application 25.00 c) For change of name with affidavit 25.00 d) For application for Filipino citizenship 150.00 e) For tourist (abroad) 50.00 f) For immigrant and employment 30.00 g) For other purposes 5.00 SECTION 4C.02. Time of Payment . The service fees provided under the Article shall be paid to the Municipal Treasurer upon application for police clearance by the person applying for said clearance. ARTICLE D Service Fees for Health Examination SECTION 4D.01. Imposition of Fees . Any person who shall be required by existing ordinance to secure a Medical Certificate from the Municipal/Rural Health Officer or his duly authorizing representative, shall undergo the necessary physical examination and pay a service fee of Three Pesos (P3.00). cSEDTC (a) Health certificate fee for waitresses, waiters, bakers, fish vendors restaurant cooks, carenderia, restaurant helpers P5.00 (b) Sanitary permit fee for every carenderia, restaurant, cafeteria, bakery stores, tuba stores, drinking parlors, mahjong establishment 5.00 SECTION 4D.02. Time of Payment . The service shall be paid by the applicant to the Municipal Treasurer before the physical examination is made and the medical certificate is issued. SECTION 4D.03. Administrative Provision . The Municipal/Rural Health Officer shall keep the proper book all records of Physical examination conducted under this Article, giving the name of the applicant, the date, and the purpose for which the same applied for. SECTION 4D.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine not less than Fifty pesos (P50.00), not more than thirty (30) days imprisonment, or both at the discretion of the Court. CHAPTER V Municipal Charges ARTICLE A Market Fees SECTION 5A.01. Market Entrance Fees . In lieu of the regular market fees based on the space occupied, a market entrance fee may be imposes on all transient vendors of any commodity or merchandise being brought into the public market for sale on the basis of weight, bundle, sack, can cartload to any convenient unit of measure. The amount of market fee that would be collected of the fee were charged on the basis of space occupying the said commodity or merchandise, as provided in this code. SECTION 5A.02. Imposition of Fees . Any person natural or judicial who sells any of the following items mentioned in this Article in the Public Market of Maribojoc, Bohol shall pay the corresponding fees as provided hereunder: AIDSTE For every bag of rice (50 kgs.) P0.30 For every bag of corn grits or grains (50 kgs.) 0.30 For every can of salted fish or fraction 0.30 For every demijon of tuba or fraction thereof during Wednesday 0.25 For every demijon of tuba or fraction thereof during Sundays & other days 0.15 For every kilo of fresh fish sold inside the market, market zones or sub-markets: 1st class fish 0.20 2nd & 3rd class fish o.15 For every bale of tobacco 20 kilos or less 0.75 For every excess kilo of tobacco (20 kgs.) 0.15 For every 5 kilos of vegetables during Wednesdays and Sundays 0.25 For every 5 kilos of vegetables on ordinary days 0.10 For every lechon 3.00 For every seller of bolos, kitchen knives & the like occupying one sq.m. or less 1.50 For every baliw mats 0.10 For every tikog mat (double size) 0.25 For every tikog mat (single size) 0.15 For every raffia, romblon or buri mat 0.10 For every porcelain seller, per sq.m. space 0.75 For every seller or toys, religious article and the like per sq.m. space occupied 0.75 For every ambulance seller of dried fish ( buwad ) occupying one table space 2.00 For every market basket 0.10 For every market basket 0.15 For every hat 0.15 For every buri , romblon or tikog 0.10 For every bag of salt 0.30 For every basket of sea shells 0.20 For every basket of fruits 0.30 For every can or bukag of fruits 0.75 For every sack or bag of cacao 1.50 For every sack or bag of coffee 0.75 For every kilo of beef, pork or goats meat 0.15 For every piece of sinamay 0.15 For every roll of sinamay sab -a or pina 0.15 For every roll of baling 0.15 For every clay pot 0.15 For every clay oven 0.30 For every tripod ( sug-ang ) 0.20 For every clay or cement jar ( banga ) 0.40 For every person engaged in the repair or soldering of kitchen utensils, etc. 0.75 For every tabal-ak of sugar 0.15 For every bundle of sig-id or hagnaya 0.25 For every roll of buri rope 0.10 For every seller of suman , puto or bibingka 0.15 For every seller of cakes and/or bread 0.25 For every dealer of jewelries 1.50 For every can of camote or gabi 0.20 For every bunch (bulig ) of bananas 0.30 For every bale of abaca hemp 0.15 For every wooden ben and bamboo bed 0.75 For every fowl 0.30 For every table space occupied for dry goods or the like everyday except Wednesday and a week before the popular fiesta date 0.75 For every table space occupied during Wednesday and during one week before the popular fiesta 2.50 For every seller of ice cream or ice drop and/or popsicle and the like-ordinary days and Wednesday and Sundays 0.30 For the use of any space within the public market compound for assembling, repairing or patching fish knot or baling 0.75 For the use of the public market by any person or group of persons or firm for lecture purpose 7.50 For every permanent sari-sari store with vegetables, fruits, root crops, etc., occupying one table space or fraction thereon there shall be collected the following market fees on: On ordinary days & Sundays 0.30 On Wednesday 0.75 For every permanent seller of vegetables, fruits root crops or the like occupying one table space or fraction thereof: On ordinary days & Sundays 0.20 On Wednesdays 0.30 ARTICLE B Slaughter Fees SECTION 5B.01. Imposition of Fees . Every person who owns an animal or animals slaughtered in the municipal public slaughterhouse shall pay the corresponding fee provided hereunder. A permit shall be secured from the Municipal Health Officer or Meat Inspector: SDAaTC (a) Permit Fee to slaughter per head: Large cattle, carabao, per head P20.00 Cow or horse, per head 12.00 Hogs, per head 2.50 Goats or sheep, per head 2.50 Other, per head 2.50 (b) Slaughter Fee: 1. For public consumption per head: Large cattle 7.50 Hogs 5.00 Goats 2.50 Sheep's 2.50 Others 2.50 2. For home consumption per head: Large cattle 3.00 Hogs 2.00 Goats 1.50 Sheep 1.50 Others 1.50 SECTION 5B.02. Exemption . Permit to slaughter shall not be granted nor corresponding fees collected on animal condemned by the Municipal/Rural Health Officer or Meat Inspector. SECTION 5B.03. Time of Payment . (a) Permit Fee The fees shall be paid to the Treasurer upon application for a permit to slaughter with the Health Officer. (b) Slaughter Fee The fee shall be paid to the Treasurer or his authorized representative before the slaughtering of the animal. SECTION 5B.04. Administrative Provisions . Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal/Rural Health Officer or his duly authorized representative, to slaughter. The slaughter of any kind of animal for sale or for consumption of the public be done in the municipal slaughterhouse designated as such by the Municipal Sangguniang Bayan, the slaughter of animals in intended for home consumption may be done elsewhere except large cattle which shall be slaughtered in the public slaughterhouse; Provided, That animals slaughtered for home consumption shall not be sold or offered for sale. Before issuing the permit, for the slaughter of large cattle, the Treasurer shall require for branded cattle the production of the certificates of ownership if the owner is the applicant of the original certificate of ownership and the certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee collected therefore. For unbranded cattle that have not yet reached the age of branding. The Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary owner's and transfer certificates shall be issued and the corresponding fees collected, therefore before slaughter permit is granted. AaCTcI SECTION 5B.05. Penalties . Any violations of the provision of this Article shall be punished with the time of not more than Three Hundred Pesos (P300.00) or imprisonment of not exceeding three (3) months, or both at the discretion of the court. ARTICLE C Corral Fees SECTION 5C.01. Imposition of Fees . There shall be collected corral fees according to rate, per day or fraction thereof for animals to be slaughtered for public or home consumption which are deposited and kept in a corral owned and operated by the municipality of Maribojoc, as follows: Large cattle, per head P0.75 Hogs, or pigs, per head 0.50 Goats or Sheep, per head 0.30 Other, per head 0.30 SECTION 5C.02. Time of Payment . The fee shall be paid to the Treasurer before the animal is kept in the corral or any place designated as such. If the animal is kept in the corral beyond the period paid for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. SECTION 5C.03. Penalties . Any violation shall subject the owner to pay double rates herein prescribed. ARTICLE D Fishery Rentals of Fees SECTION 5D.01. Definitions . When used in this Article Municipal waters includes not only streams, lakes and tidal waters included within the municipality, not being the subject of private ownership, and not comprised within national parks, public forest, timber lands, forest reserves or fishery reserves but also marine waters included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the municipality touch the sea at low side and a third parallel with the general. Where two municipalities are so situated on the opposite shores that there is less than six nautical miles of marine waters both the third line shall be a line equally distant from the shores of the respective municipalities. acEHCD "Bahan" is a fish net itself it is stationary "pamorongoy" is a deep fish net for flying common in the Philippine waters. "Balarong" is a fish corral made of stones piled about knee high erected on the shallow portion of the ocean bed. The site is usually exposed during the low tide season. "Bungsod" is a fish corral made of bamboo splits erected on shallow water of an ocean bed. "Lumpil" or "Ponot" is a bamboo fish corral much bigger than the "bungsod" which is erected on deeper portion of the ocean bed. "Pokot" is another fishing net without pocket and it is bigger than a "baling" . The fish is caught by encircling the school of fish by allowing the catch to entangle into the mesh. "Semilya" is a bangus fry caught which abound in the mouth of the river and along the seashore. "Arong" or "Payao" is a method used by fisherman in attracting a school of fish to shelter under it and it is made of bound bamboo poles which are made to float in the ocean, either in vertical or horizontal position, usually anchored by a heavy weight to keep it always in place. In most cases this shelter is lighted with pressure lamp in the evening. "Sensero" is a method of catching in a school of fish with the use of deep sea nets. The net is of bigger mesh and it's the one tossed to catch the fish that shelters under the "payao" or "arong" "Cabiao" is a baroto with outriggers powered by gasoline or diesel engine below three (3) tons capacity. "Baroto" is a native canoe with outriggers which is propelled by paddling. EcTCAD "Basnigan" is a deep-sea fishing net with small eye-lit for catching dilis and other species of shrimp. "Pahubas/Surambao" is a shallow-sea fishing net with big eye-lits to be employed during high tide along the stoney part of the sea and the catching of fisher is being done during nigh time. "Pamasul" is a method of catching fish with the use of hook, line and sinker. "Pumpboat" is a baroto with outriggers powered by gasoline or diesel engine below three (3) tons capacity. SECTION 5C.02. Grant of Fishery Rights . The Municipal Sangguniang Bayan hereby granted the exclusive fishery rights to erect fish corrals, operate fishponds or oyster beds, or take or catch bangus fry or kawag-kawag or fry or other species for propagation, by public auction, for which purposes the municipal waters is hereby divided into fishing zones with areas and boundaries fixed and for which the minimum annual rental for such zone is fixed as follows: Zone 1 Punta Cruz Zone 2 Guiwanon, Lagtangon, Bood Zone 3 Dipatlong, Kasamodat, Katadwan, Latason, Nailok-Poblacion Zone 4 Anislag, San Vicente Zone 5 Lincod, Kanhawig, Tapunon SECTION 5D.03. Issuance of Individual License in Case No Bidders Option to Lease Fishing Zones . If, after two notices for the grant of exclusive fishery rights thru public auction, has provided for in the preceding section, no interested bidders option to lease any fishing zone within the municipal waters, the Municipal Sangguniang Bayan shall grant the privilege of erecting fish corrals, operating fishponds or ouster culture beds, or catch bangus fry or kawag-kawag within definite area or portion of the municipal waters to individual upon payment of license fees therefore as the rates fixed thereunder: Annual Fee SDHTEC (1) Fish corrals erected in the area: (Per Bono-an) Less than 3 meters deep P35.00 3 meters deep or more but less than 5 meters deep 70.00 5 meters deep or more but less than 8 meters deep 300.00 8 meters deep or more but less than 10 meters deep 400.00 10 meters deep or more but less than 15 meters deep 550.00 15 meters deep or more 800.00 (2) Operation fishponds or oyster culture beds: Per hectare 15.00 (3) Catching bangus fry or kawag-kawag: Less than 1,000 sq.m. 500.00 1,000 sq. m. or more but less than 2,000 sq.m. 800.00 2,000 sq. m. or more but less than 2,000 sq.m. 1,500.00 (4) Fish corrals or fishponds in inland fresh waters: Annual Fee With an area of less than 500 sq.m. 100.00 With an area of 500 sq.m. or more but less than 1,000.00 sq.m 200.00 SECTION 5D.04. Privilege or Resident to take in Municipal Waters . Any person who is not a grantee of license or privilege to engage in commercial fishing shall be allowed to fish for domestic use, in the municipal waters, in case no communal fishery herein has been established: Provided, however, That in no case shall fishing or allowed within two hundred meters from a fish coral licensed by the municipality, Provided, Finally, That no fish caught under this privilege shall be sold. HSAcaE SECTION 5D.05. Operation of Fishing Vessels of (3) Tons of Less . The following fees shall be collected for the operation of fishing vessels: (a) Fishing vessel without meter: 1. Up to one ton P7.50 2. More than one ton to two tons 12.50 3. More than two tons to three tons 17.50 (b) Fishing vessel with motor: 1. Up to one ton 12.50 2. More than one ton to two tons 17.50 The Municipal Sangguniang Bayan is hereby empowered to promulgate, subject to the approval of the Secretary of Agriculture and Natural Resources, rules and regulations for the said fishing vessels. SECTION 5D.06. Deep-sea Fishermen . Deep-sea fishermen duly licensed they are allowed to fish within the municipal waters of Maribojoc if they secure the necessary permit and pay the following: Amount of Fee Fisherman using the following fishing gears: Per Annum a. Baling from 16 meter long P40.00 b. Kayagkag from 1 to 50 meters long 15.00 c. Kayagkag from 51 meter up 20.00 d. Pukot such as pang haul-haul pamangsi or panawasid 40.00 e. Sagiwsiw 15.00 f. Sagiwsiw using pumpboat 50.00 g. Fishing without lamp 12.50 h. Basnig 125.00 i. Traveling basing 300.00 j. Payee 45.00 k. chinchure 200.00 l. Likum-likum 250.00 m. Ligid each 5.00 n. Sipao 7.50 o. Pangumbal 25.00 p. Panggal 12.50 q. Lawag 350.00 r. One lamp in one baroto 12.50 s. Two lamps in one baroto 17.50 t. Palo-palo 30.00 u. Apong 30.00 v. Palaran 15.00 w. Balirong 30.00 x. Palagdas 15.00 y. Pokot Nylon 30.00 z. Taliwatis 17.50 aa. Pakalas o Palangre 10.00 bb. Sipao o palong-palong 15.00 cc. New Look Fishing 75.00 dd. Pana with lamp 15.00 ee. Pokot with stretched fish net 15.00 ff. Tapsay with rattlers 20.00 gg. Jabjab 15.00 SECTION 5D.07. Administrative Provision . A license of any locality shall not fish in the Municipal waters of the Municipality of Maribojoc, Bohol without first securing the necessary permit from the Mayor, and paying the corresponding taxes and fees therefore to the Municipal Treasurer. SECTION 5D.08. Penalty . Any violation of this Article shall be punished by a fine of One Hundred Pesos (P100.00), imprisonment of thirty (30) days, or both, at the discretion of the Court. SECTION 5D.09. Exclusive Fishery Privileges . Operating fish corrals, oyster culture beds or the catching of bangus fry or fry of other species for propagation shall be considered as exclusive fishery privileges which shall be granted always to the highest bidder in public bidding hold according to the provisions of this Article. This Sangguniang Bayan may grant to the highest qualified bidder the exclusive privilege of constructing and operating fish corrals, oyster culture beds or of gathering "bangus" fry or fry of their species, in municipal waters for a period not exceeding five (5) years: Provided: That these grants of exclusive fishery privileges shall be under such conditions as shall be. AScHCD SECTION 5D.10. Issuance of Individual License in Case No Bidders Option to Lease Fishing Zones . If, after two notices for the grant of exclusive fishery rights thru public auction, no interested bidders out to lease any fishing zone within the municipal waters, the Sangguniang Bayan is authorized to grant the privilege of erecting fish corrals, operating oyster culture beds, or catching "bangus" fry or "kawag-kawag" within a definite area or portion of the municipal waters to individual upon payment of license fees therefore at the rates not exceeding those fixed by this Article. SECTION 5D.11. Application for Exclusive Fishing Privilege . Applications for any of the exclusive fishery privileges mentioned in the preceding section shall be made on official form duly approved by the Sangguniang Bayan. SECTION 5D.12. To Whom to Submit Application . All applications shall be forwarded to the Municipal Secretary who shall submit the same to the Municipal Mayor. Upon receipt of the application, the Municipal Mayor shall satisfy himself that the license applied for will not prejudice public interest and that the portion or area for which an application for lease has been presented is not covered by any subsisting lease. SECTION 5D.13. Committee on Auction . A committee on auction is hereby created to compose of the Municipal Treasurer, as Chairman, and two members of the Sangguniang Bayan, as members. In the composition of the committee on auction, the office of the Municipal Treasurer should be presented by the Transfer, Membership in said committees is entirely within the discretion of the Sangguniang Bayan. HESIcT SECTION 5D.14. Publication of Notice . The committee on auction shall advertise notice for bids for exclusive privilege in areas or zones of the municipal water available for erecting fish corrals, or constructing or operating under culture beds, or taking or catching "bangus" of other species for propagation by posting said notice in newspaper published in the locality, if any, for period of not less than fifteen (15) days. SECTION 5D.15. Time and Place of Auction . The Sangguniang Bayan shall, in a resolution, provided for a notice calling for sealed bids for the exclusive fishery privilege granted under Section 21 (b) of Presidential Decree No. 231 as amended (Local Tax Code) and Section 29 of Presidential Decree No. 704, specifying the time and place of the auction, the amount to be deposited, before and individual or entity is entitled to participate, the procedure to be followed by the Committee on Auction before any exclusive privilege is granted and the bond as guarantee of good faith and for satisfactory compliance with the terms of the lease or grant. The bond shall be in cash, in real estate situated within the Philippines or by surety company authorized for that purpose in an amount not less than two years rental. SECTION 5D.16. Municipal Concessions and Leases Concerning fisheries . No lease or concession granted by the Sangguniang Bayan under authority of an ordinance approved pursuant to Section 4 of Presidential Decree No. 704, concerning fishing or fisheries in streams, lakes, rivers, inland and or municipal waters, shall be valid and enforceable unless the Secretary of Natural Resources, upon recommendation of the Director of Fisheries and Aquatic Resources, approves the same. AcICHD ARTICLE E Storage Fees in the Wharfs Cargo Shed SECTION 5E.01. Imposition of Fees . There shall be collected storage fee of the following items per day in the Wharfs cargo Shed: a. For every head of carabao, cow or horse P5.00 b. For every head of pig 1.50 c. For every automobile, jeep or motorcycle 7.50 d. For every sack of Cavan of rice, corn sugar or salt, etc 0.15 e. For every box of sardines, salmon, milk or the like 0.15 f. For every bag of cement 0.15 g. For every sheet of steel 0.15 h. For every ton of GI pipes 0.75 i. For every drum of petroleum gasoline or asphalt 1.50 j. For every bale of goods merchandise occupying less than 1 sq. m. of ground space 0.50 k. For every bale of goods merchandise occupying more than 1 sq. m. of ground space 0.75 l. For every bamboo foot of log 0.10 m. For every bamboo raft 100 and fraction thereof 5.00 n. For every lineal foot of round lumber 0.10 o. For every board foot of lumber 0.10 p. For every can of salted fish 0.15 ARTICLE F Charges for the Service of the Maribojoc Waterworks System Rules and Regulations SECTION 5F.01. Imposition of Fees . For the use of the Maribojoc Waterworks System, the following fees shall be collected: a. For houses or establishment with water meter: 1. For the first ten (10) cubic meters consumption per month P4.50 2. For excess of ten (10) cubic meters every month, there shall be collected per cubic meters 0.35 b. For houses or establishment with no water meter (flat rate) 6.00 For those houses whose water are defective, the average of the preceding three months payment while the water meter was in good order shall be charged or collected until such time when the water meter will be repaired. c. For rental of water meter per month 0.40 d. For every new installation 30.00 e. For every re-opening of water connection after full payment of delinquency 15.00 f. For every breakage of the glass of the water meter 20.00 g. For every loss of water meter, the user shall pay the water meter at its current market price h. For deliberate and intentional tampering of water meter 25.00 SECTION 5F.02. Time of Payment . The fees prescribed the Municipal Treasurer at the water services was rendered: Provided, that a grace period of fifteen (15) days shall be given the delinquent consumer. caITAC SECTION 5F.03. Administrative Provisions . a. Failure of the consumer to pay the fees for two months shall authorize the waterworks system to disconnect the service of the delinquent consumer without prior notice to the said consumer. b. Water Service shall be disconnected when a defective faucet is not replaced after due notice or given for its replacement. c. Use of water outside the water meter connection is likewise prohibited. SECTION 5F.04. Penalty. Any violation of this Article shall be punished by a fine of not less than ten pesos (P10.00) or not more than twenty pesos (P20.00), and the water service shall likewise be disconnected. CHAPTER VI General Administrative and Penal Provisions ARTICLE A Collection and Accounting of Municipal Revenue SECTION 6A.01. Collection. All the taxes, fees and charges due to the Municipality of Maribojoc shall be collected by the Municipal Treasurer, or his duly authorized deputies. The treasurer is hereby authorized subtract to the provisions of this Code, other laws, and ordinances, and to the approval of the Mayor, to promulgate rules and regulations for the proper efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 6A.02. Surcharges and Interest on Unpaid Tax, Fees or Charges . Except an otherwise specifically provided in this Code and other laws, failure to pay the tax fee, or charge within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the amount of the tax, fee or charge due plus and interest upon the unpaid amount at the rate of fourteen percent (14%) from the due date until the tax, fee or charge is fully paid. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension the interest of fourteen percent (14%) per annum shall be collected on the unpaid from the date it becomes originally due until fully paid. TAIaHE SECTION 6A.03. Interest on Other Unpaid Revenues. Where the amount of any other revenue due the municipal government, except voluntary contribution or donations, is not paid on the date fixed herein, in the contract, expressed or implied, or upon the happening of the event which gave rice to its collection, there shall be collected as part of that amount, an interest thereon at the rate of one half percent (1/2% a month from the due date until it is paid). SECTION 6A.04. Issuance of Receipts . It shall be the duty of the Treasurer of his duly authorized deputies to issue the necessary receipts to the person paying the tax, wherein the date, amount, name of the person shown. SECTION 6A.05. Record of Person Paying Revenue . It shall be the duty to the Treasurer to keep a record, alphabetically arrange and open to public inspection during office hours, or the names of all persons paying the municipal taxes, fees, and charges, and as for as practicable, shall establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Code. SECTION 6A.06. Accounting of Collection . Unless otherwise provided for in existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws and regulations of the commission on Audits, and credited to the General Fund of the Municipality of Maribojoc, Bohol. ICHDca ARTICLE B Civil Remedies for Collection of Revenues SECTION 6B.01. Municipal Government Lien . Taxes and other revenue due to the Municipality of Maribojoc, constitute a lien in its favor, enforceable by proper legal action, superior to all aliens or charges in favor of private parties not only on any property rights therein. SECTION 6B.02. Civil Remedies . Unless otherwise specifically provided in applicable laws and in so far as their nature permits, the civil remedies available to the Municipality of Maribojoc, Bohol to enforce payment of delinquent taxes shall be by distraint of personal property and by legal action, Either of these remedies or both simultaneously may be pursued at the discretion of the proper authority. The payment of other revenues according to the Municipality of Maribojoc shall be enforced by legal action. SECTION 6B.03. Distraint of Personal Property. The remedy by distrain shall be proceed as follows: a. Seizure upon failure of the person owing any local tax to pay the same at the time required, the Treasurer or his deputy, may upon written notice seize or confiscate any person of any personal subject to the tax lien, in sufficient quantity to satisfy the tax in question, together with any increment thereto incident to delinquency and the expenses of seizure. In this case, the Treasurer or his deputy issue a duly authenticated certificated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the tax payer's right to claim the exemption under the provisions of Section 69 of the Presidential Decree No. 464, Distraint 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 amount of the goods or effects distrained, a copy of which signed by himself shall be left either with the owner or person from where possession the goods or effects where taken or at his dwelling or place of business of that person and with someone of suitable age and discretion, to 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 two public places in the territory of the local government where the distraint is made. Specifying the time and place of sale and the articles distraints the date 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 Mayor. d. Release of distrained property upon payment prior to sale . If at any time prior to the consummation of the sale all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. cDHAES e. Procedure of Sale At the time and place fixed in the notice, the officer 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 Treasurer shall make report to the proceeding in writing to the Municipal Mayor. Should the property distrained be not disposed of within one hundred and twenty days from the date of distraint, the same shall be considered as sold to the Municipality for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. f. Disposition of Proceeds . The proceeds of the same shall be applied to satisfy the tax, together with the increment thereto incident to delinquency, and the expenses of the distraint and sale. Any residence over the above what is required to pay the entire claims 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 to 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 claims, other personal properties, in like manner, be distrained until the full amount due, including all expenses, is collected. TCAScE CHAPTER VII Final Provisions SECTION 7.01. Separability Clause . If or any person any section or provision of this Code, shall be held to be unconstitutional or invalid by competent authority, or suspended or revoked by the Provincial Treasurer and/or Secretary of Finance, no there section or provision hereof shall be affected thereof. SECTION 7.02. Applicability Clause . The provision of Presidential Decree No. 231 (otherwise known as the Local Tax Code), as amended by Presidential Decree No. 426, shall apply to all matters regarding the collection of local taxes. SECTION 7.03. Repealing Clause . All ordinances and regulation, or parts thereof, inconsistent with or in conflict with the provisions of this Code, shall be deemed repealed and/or amended accordingly. ASEcHI SECTION 7.04. Date of Effectivity . This Code shall take effect on the 1st day of January, 1981. PASSED AND APPROVED: December 11, 1980 Unanimously approved: Affirmative: EULALIO V. CASTILLON, JR. Member PABLO A. BALUMA Member ANTONIO E. GEPAYO Member MARTIN S. MONCANO Member RESTITUTO G. BACAREZA Member ABDON T. CORNITO SR. Member JACINTO R. ECHAVIA Member CANUTO BARBANTE Member ZACARIAS M. BARBANIDA Member Negative None Absent: EUSTAQUIO ARABEJO Member JACINTO PADONIA Vice Mayor Presiding Officer ATTESTED: ALBERTO E. ARANGOSO Secretary Municipal Sangguniang Bayan APPROVED: PAULA RAAGAS VALLES Municipal Mayor n Note from the Publisher: Copied verbatim from the official copy.