Ordinance Adopting the 2013 Revenue Code of Marikina City

June 28, 2013 PRESENT: Hon. Jose Fabian I. Cadiz, M.D. City Vice-Mayor Presiding Officer 1st District Hon. Ronnie S. Acua City Councilor Hon. Frankie C. Ayuson City Councilor Hon. Joseph B. Banzon City Councilor Hon. Carissa F. Carlos City Councilor Hon. Elmer B. Nepomuceno City Councilor Hon. Eva A. Paz City Councilor 2nd District Hon. Ariel V. Cuaresma City Councilor Hon. Anna B. Dayao City Councilor Hon. Mark Albert J. Del Rosario City Councilor Hon. Xy-Za R. Diazen City Councilor Hon. Ernesto M. Flores City Councilor Hon. Susana P. Magtubo City Councilor Hon. Rommel F. Ortiz City Councilor Hon. Wilfred S. Reyes City Councilor SECTORAL REPRESENTATIVES: Hon. Domingo N. Dela Paz Liga President Hon. Paul Daniel P. Belmonte SK Federation President ON LEAVE: Hon. Serafin Y. Bernardino City Councilor Hon. Mario M. De Leon City Councilor MARIKINA CITY ORDINANCE NO . 0 27 -13 ORDINANCE ADOPTING THE 2013 REVENUE CODE OF MARIKINA CITY Introduced by: Councilor Anna B. Dayao Co-Sponsored by: Councilor Ronnie S. Acua, Councilor Frankie Ayuson, Councilor Ariel Cuaresma and Councilor Ernesto Flores BE IT ORDAINED, AS IT IS HEREBY ORDAINED by the SANGGUNIANG PANLUNGSOD of MARIKINA, in session duly assembled, that: CHAPTER 1 General Provisions SECTION 1. Title. This Code shall be known as the Marikina Revenue Code of 2013. SECTION 2. Scope. This Code shall govern the taxing powers of the City of Marikina. SECTION 3. Definition of Terms. 1. Actual Use the purpose for which the real property is principally or predominantly utilized by the person in possession thereof. 2. Amusement Places are establishments devoted to pleasurable diversion and entertainment. They include places of recreation, relaxation, avocation, pastime and fun. 3. Assessed Value the fair market value of the real property multiplied by the assessment level. It is synonymous with taxable value. 4. Assessment the act or process of determining the value of a real property, or portion thereof subject to tax, including the discovery, listing, classification, and appraisal of property. AcSHCD 5. Assessment level the percentage applied to the market value of real property to determine its assessed or taxable value. 6. Building all kinds of structure more or less permanently attached to a piece of land excluding those which are merely super imposed on the soil. 7. Business trade or commercial activity regarding regularly engaged in as a means of livelihood or for profit. 8. Charges income derived by the City Government in its proprietory functions such as market stall rentals, hospital charges, waste collection and disposal fees, transportation fares and sale of goods. 9. Civil Remedies remedies in the collection of delinquent taxes either by distraint of personal property, levy on real property, cancellation of business permits or by judicial actions. 10. Contractor any person, natural, or judicial, not subject to professional tax whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this definition, the term "contractor" shall include general engineering, general building and especially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors of mine drilling apparatus; persons engaged in the installation of water system, and gas or electric light, heat or power; proprietors or operators of smelting plants; engraving, plating, and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators furniture shops and establishments for planning and surfacing and re-cutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry cleaning or dyeing establishments; steam laundries using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of tailor shops, dress shops, milliners and hatters. Beauty parlors, barber shops, massage clinics, Turkish and Swedish baths, slenderizing and body building saloons and similar establishments, photographic studios, funeral parlors, proprietors or operators of arrastre and stevedoring, warehousing or forwarding establishments, master plumbers, smiths, and house or sign painters, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals, with fixed prices for subscription and sale which is not devoted principally to the publication of advertisements; bookbinders and lithographers; business agents, private detective or watchman agencies, commercial and immigration brokers and cinematographic film owners; lessors and distributors or operators of establishments or lots for parking purposes indentors, proprietors or operators of hotels, motels, lodging houses, pension inns, apartelles, townhouses condominium and boarding houses; lessors of real property; and private hospitals. TcDHSI 11. Dealer one whose business is to buy and sell any commodity of value. 12. Economic Life the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. 13. Fair Market Value the price at which real property or commodity may be sold by seller who is not compelled to sell and be bought by a buyer who is not compelled to buy. 14. Fee a charged fixed by law or ordinance for the regulation or inspection of a business activity or the services of a public office. 15. Franchise a special privilege affecting public interest which is conferred upon private persons or corporations by the Congress of the Philippines, national franchising offices or the Sangguniang Panlungsod under such terms and conditions as the granting authority may impose in the interest of public welfare, security, and safety. 16. Gross Receipts or Sales the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged on materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax and value added tax. 17. Improvement a valuable addition made to a real property or an amelioration in its condition, amounting, to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to protect or enhance its value, beauty or utility or to adapt it for new or further purposes. 18. Lien a charged upon real or personal property for the satisfaction of some debt or duty ordinarily arising by operation of law. 19. Machinery machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary for its manufacturing, mining, logging, commercials, industrial or agricultural purposes. It includes machinery in residential property. 20. Manufacturer any person who, by physical or chemical process, alters the exterior texture or form or inner substance or any raw material or manufactured or partially manufactured product in such a manner as to prepare it for special use or uses, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured so as to reduce it to marketable shape or prepare it for any for special use or uses, or who by any such process, combines any raw materials or manufacture or partially manufactured products with other materials or products of the same or different kinds in such a manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured products in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his own use or consumption. EICDSA 21. Motor Vehicle any vehicle including its attachments propelled by any power other than muscular designed to run on public roads and used mainly for transportation. 22. Occupation one's regular business or employment, or an activity that principally takes up one's time, thought and energy. It includes any calling, business, trade, or vocation but excludes profession requiring government examination. 23. Operator the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. 24. Peddler any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Chapter. 25. Profession 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. 26. Public Market a place where fresh foods or items for food or other commodities are sold. It may be established or operated by the City Government or by a franchise granted by the Sangguniang Panlungsod to private persons. The Public market area may include stalls where goods may be sold to the public, loading and unloading spaces and parking areas for vehicles. 27. Public Utility electric power generating and distributing systems, road, rail, air and water transport; postal, telegraph and radio communications, and water companies, characterized by large investments because their optimum scale is huge. They are natural monopolies whose prices, profits and efficiency are not subject to competitive checks, and they provide essential services to industries and constituents. The operations of public utilities are granted through special laws or ordinances. 28. Real Property land, building, machinery and other improvements temporarily or permanently attached to the real property which forms part of the land. 29. Residential Property real property principally devoted to habitation. 30. Retail sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. 31. Replacement or Reproduction Cost the cost that would be incurred on the basis of current pieces, in acquiring an equally desirable substitute property or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar material. STcDIE 32. Secretary's Fees fees collected for services rendered for verification and/or issuance of records and documents on file in the various offices of the City Government. 33. Shopping Centers business establishments which may include groceries, appliances, refrigerated or non-perishable goods, amusement activities, movie houses, fitness centers, clothing apparel, home furnishing, etc., housed in one building or several buildings. It may be operated by one person or by different persons renting spaces in the complex. 34. Warehouse any building or portion thereof where goods, wares, merchandise, articles or other personal property are received and stored. Strictly a place for the storage of merchandise or commodities and using an approximation of half a kilo waste generation per person. A warehouse that accept orders or issues sales invoices shall be considered a branch or sales office. 35. Wholesale sale where the purchaser buys the commodities for re-sale, regardless of the quantity for the transaction. SECTION 4. General Rules. In construing the provisions of this Code, the following rules of construction shall be observed unless otherwise inconsistent with the manifest intent of the said provisions, or when applied would lead to absurd or highly improbable results. 1. Common and Technical Words All words and phrases shall be construed and understood according to the common and approved usage of the language. But technical words and phrases and such other words which may have acquired a peculiar, or appropriate meaning or that which is defined in this Code shall be construed and understood according to such technical, peculiar, appropriate meaning or as defined. 2. Gender and Number Every word in this Code importing the masculine gender shall extend to both a male and female. Every word importing the singular number shall likewise be applicable to several persons or things and every word importing the plural number shall likewise apply to one person or thing. 3. Person The word "person" shall extend and be applied to firms, corporations, or voluntary associations, as well as to individuals, unless plainly inapplicable. 4. Computation of Time The time in which any act is to be done as provided in this Code or in any rule regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday in which case the same shall be excluded from the computation, and the next business day shall be considered the last day. HESCcA 5. References All references to chapters, articles, sections are to chapters, articles, sections in this Code, unless otherwise specified. 6. Conflicting Provisions of Chapters or Articles If the provisions of different chapters or articles contravene each other, the provisions of each chapter or article shall prevail as to specific matters and questions involved therein. 7. Conflicting Provisions of Sections If conflicting provisions are found in different sections of the same chapter the provisions of the section which is last in numerical order shall prevail unless the construction is consistent with the meaning of that chapter. CHAPTER 2 Real Property Tax SECTION 5. Real Property Subject to Tax. All real property such as lands, buildings, machineries, and other improvements located in Marikina are subject to real property tax and are covered by this Ordinance. SECTION 6. Exemptions from Real Property Tax. The following are exempted from payment of the real property tax: a. Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for a consideration or otherwise to a taxable person; b. Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings, and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; DETACa c. All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the generation, supply and distribution of water and electric power; d. All real property owned by duly registered cooperatives and provided under RA 6938; and e. Machinery and equipment for pollution control and environmental protection. Except as provided herein, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn upon the effectivity of this Code. SECTION 7. Appraisal and Assessment Levels. All real property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the locality where the property is located using the governing schedule of values as basis. For purposes of assessment, real property shall be classified as residential, commercial or industrial, and special. The City Assessor is required to prepare, pursuant to the rules and regulations promulgated by the Department of Finance, a schedule of values of all classes of real property found in the City not later than December 31, 1994 and every three (3) years thereafter for submission and approval by the Sangguniang Panlungsod. SECTION 8. Assessment Levels. The assessment levels to be applied to the current and market value of real property for taxation purposes shall be as follows: Land Classification Valuation Residential Assessed Value R-1 P1,300/SQ.M. R-2 1,100/SQ.M. R-3 1,000/SQ.M. R-4 900/SQ.M. R-5-A 800/SQ.M. R-5 700/SQ.M. R-6 600/SQ.M. R-7 500/SQ.M. R-8 400/SQ.M. R-9 350/SQ.M. R-10 300/SQ.M. Commercial C-1 P2,500/SQ.M. C-2 2,000/SQ.M. C-3 1,500/SQ.M. C-4 1,000/SQ.M. Industrial I-1 P700/SQ.M. I-2 600/SQ.M. I-3 500/SQ.M. I-4 450/SQ.M. Barangka Location Classification Market Value A. BONIFACIO AVENUE C-3 P1,500 LOYOLA SUBDIVISION R-2 1,100 MARCOS HI-WAY C-3 1,500 LOYOLA GRAND VILLAS R-1 1,300 ATENEO HOUSING R-5-A 800 DELA COSTA HOUSING R-5-A 800 GEN. JULIAN R-6 600 L. CRUZ ST. R-6 600 M. CRUZ ST. R-6 600 N. GONZALES ST. R-6 600 KABO PIO ST. R-5 700 GIL FERNANDO ST. R-5 700 TIN. FRANCISCO ST. R-6 600 URBAN BLISS HOUSING R-7 500 ATENEO DE MANILA HOUSING R-5-A 800 LOYOLA TENANTS R-6 600 Jesus Dela Pea A. BONIFACIO AVENUE C-3 P1,500 PROVIDENT VILLAGE R-4 900 PROVIDENT VILLAGE C-4 1,000 (St. Mary Ave.-A. Bonifacio to Riverdale) MALVAR ST. R-5 700 A. FLORES ST. R-5 700 ZAMORA ST. R-5 700 CAPT. SINDO ST. R-5 700 HALINA ST. R-5 700 LOPEZ JAENA ST. R-5-A 800 T. CLAUDIO ST. R-6 600 Malanday LOYOLA GRAND VILLAS R-1 P1,300 MALAYA ST. R-5-A 800 PARKLAND SUBD. R-2 1,100 SAN DIEGO COMPOUND R-5-A 800 VALENTINO R-5-A 800 BULELAK R-10 300 LA VISTA R-1 1,300 PERPETUAL DRIVE R-6 600 GUEVARRA COMPOUND R-6 600 J.P. RIZAL C-3 1,500 FILIPINAS VILLAGE R-5-A 800 SAMPAGUITA VILLAGE R-5-A 800 STA. TERESITA VILLAGE R-5-A 800 MBLA R-5-A 800 SIASOCO COMPOUND R-5-A 800 EMERALD VILLAGE R-5-A 800 MINAHAN INT. R-10 300 J.P. RIZAL R-4 900 GREENLAND PH-1 R-5-A 800 GREENLAND PH-2 R-5-A 800 FAIRLANE R-7 500 MIRAVERDE R-6 600 TIERRA VISTA R-7 500 ANASTACIA VILLAGE R-7 500 MARIKINA GREENHEIGHTS R-6 600 (PH-1-V) MAKABAYAN R-8 400 MITHI R-8 400 MIRASOL R-8 400 MABUHAY R-8 400 MARIKIT R-8 400 ST. BENEDICT R-8 400 J.B. COMPOUND R-8 400 NHA HOUSING R-10 300 HOMESITE/TWINVILLE R-9 350 TWINRIVER R-9 350 ST. MARY R-7 500 MARIKINA VILLAGE R-9 350 BAGONG SILANG R-8 400 San Roque J.P. RIZAL R-1 P1,300 A. TUAZON R-4 900 (Sumulong to Chestnut) A. TUAZON C-2 2,000 (Chestnut to Marcos Hi-way) MARCOS HI-WAY C-1 2,500 MARIKINA EAST SUBD. R-4 900 MIDTOWN SUBDIVISION R-3 1,000 ROYALVILLE R-4 900 NEW MARIKINA SUBD. R-5-A 800 E. DELA PAZ R-1 1,300 A. MABINI R-5-A 800 VICTORINO R-5 700 STA. ANA R-5 700 H. ROXAS R-5 700 M. ROXAS R-5 700 CAPT. MIYONG R-5 700 SANTISIMO R-5 700 J.A. SANTOS R-5 700 N. ROXAS R-5 700 I. MENDOZA R-5 700 A. SANTOS R-5 700 D. SILANG R-5 700 PUREFOODS ROAD R-6 600 SHOE AVE. R-6 600 (I. Mendoza to Abad Santos) Sta. Elena J.P. RIZAL C-1 P2,500 A. TUAZON R-3 1,000 (Sumulong to San Roque) J.P. RIZAL C-1 2,500 (P.dela Paz to Capt. Moy) MARCOS CRUZ C-3 1,500 (J.P. Rizal to Capt. Moy) W. DELA PAZ C-3 1,500 (J.P. Rizal to Shoe Ave.) CATALINO CRUZ R-5-A 800 CAPT. VENCIONG C-3 1,500 CAPT. MOY R-5-A 800 SHOE AVE. C-1 2,500 NEW MARIKINA SUBD. R-5-A 800 P. BURGOS C-4 1,000 FLORENCIO PAZ R-6 600 DANCEL R-6 600 STA. INES R-6 600 DEGUANCO R-6 600 SIXTO DELA PAZ R-5-A 800 E. DELA PAZ C-3 1,500 (Capt. Moy to W. dela Paz) R-1 1,300 E. DELA PAZ C-2 2,000 (W. dela Paz to Capt. Venciong) JACINTO C-3 1,500 (W. dela Paz to Capt. Venciong) JACINTO R-3 1,000 (Capt. Venciong to P. Dela Paz) SAPATERO R-5-A 800 P. DELA PAZ C-3 1,500 Sto. Nio J.P. RIZAL C-1 P2,500 SUMULONG C-1 2,500 (J.P. Rizal to Shoe Ave.) SUMULONG C-3 1,500 (Shoe Ave. to Cainta) MARCOS CRUZ R-3 1,000 (P. dela Paz to Agricultores) P. BURGOS R-3 1,000 E. DELA PAZ R-3 1,000 (P. dela Paz to Virginia) E. JACINTO C-3 1,500 (P. dela Paz to Sumulong) E. JACINTO R-5-A 800 (Sumulong to P. Antonio) NIMFA R-5-A 800 V. SANTOS R-2 1,000 P. DELA PAZ C-3 1,500 VILLALON R-5-A 800 AGRICULTORES R-5-A 800 MEARLE HOMES R-4 900 FIRST ST. R-4 900 2ND ST., 3RD ST., 4TH ST. R-5-A 800 E. RODRIGUEZ C-3 1,500 P. ANTONIO R-5-A 800 VISTA VALLEY R-2 1,100 EMERALD VILLAGE R-5 800 MANOTOK R-5 800 BUENVIAJE SUBD. R-7 500 EXEQUIEL ST. R-7 500 GREGORIO ST. R-8 400 COL. DIVINO R-8 400 KAREN ST., R-8 400 CORAZON ST., R-8 400 ANGELITO R-8 400 AQUILINA R-8 400 MIGUELITO R-8 400 SYLVIA R-8 400 BONIFACIO ST. R-8 400 SHEFF ST. R-8 400 ROSITA ST. R-8 400 OVAL ST. R-8 400 DAANG BAKAL R-6 600 E. SANTOS R-4 900 Taong A. BONIFACIO C-3 P1,500 LA VISTA R-1 1,300 LOYOLA GRAND VILLAS R-1 1,300 PROVIDENT VILLAGE R-4 900 PROVIDENT VILLAGE C-4 1,000 (St. Mary Ave. Bonifacio to Riverside) LOPEZ JAENA R-5-A 800 TAONG-LANDLESS R-10 300 TAVERA R-6 600 GEN. JULIAN R-6 600 TIPAN R-6 600 MANGGAHAN R-6 600 TRIGUHAN R-6 600 COBARRUBIAS R-6 600 Concepcion Uno BAYAN-BAYANAN AVE. C-1 P2,500 J. MOLINA R-4 900 (J.P. Rizal to Katipunan) FAIRLANE R-6 600 SAN ISIDRO-PH II R-5-A 800 SIMEONA R-5-A 800 ST. CLAIRE R-5-A 800 ORO VISTA R-5-A 800 KATIPUNAN R-4 900 LOYOLA GRAND VILLAS R-1 1,300 E. RODRIGUEZ C-3 1,500 (Exequiel to Bayan-Bayanan) J.P. RIZAL C-2 2,000 (Malanday to Bayan-Bayanan) J.P. RIZAL C-3 1,500 (Bayan-Bayanan to Fairlane) TWINVILLE/HOMESITE R-8 400 MAJESTIC SUBD. R-6 600 GREENHEIGHTS SUBD. R-6 600 ROSITAVILLE R-6 600 C. CRUZ TO BANGKAAN R-6 600 LAPU-LAPU R-6 600 (J.P. Rizal to Bangkaan) H. BAUTISTA ST. R-6 600 BANTAYOG ST. R-6 600 BANGKAAN R-7 500 BUTIHIN ST. R-6 600 C. BAUTISTA R-6 600 E. EUSTAQUIO R-6 600 A. DE GUZMAN R-6 600 CRISTINA SUBD. R-8 400 SAN ISIDRO SUBD. I R-7 500 MARIKIT SUBD. R-6 600 COUNTRY HOMES R-6 600 FRIENDLY VILLAGE R-7 500 GOODRICH VILLAGE R-7 500 CONCEPCION SUBD. R-8 400 CANDAZO ST. R-4 900 E. SANTOS ST. R-4 900 GUISAMA ST. R-6 600 F. TORRES R-6 600 L. DE GUZMAN R-6 600 BURGOS PANGILINAN R-10 300 ARANETA SUBD. R-6 600 A. RODRIGUEZ SUBD. R-6 600 GSIS SUBD. R-6 600 STA. TERESITA VILLAGE R-6 600 BETTER HOMES SUBD. R-8 400 SUMMER HOMES R-8 400 TINIO COMPOUND R-8 400 BENEDICTO COMPOUND R-5-A 800 Concepcion II KATIPUNAN R-4 P900 RAINBOW R-5 700 (Katipunan to Russet) RAINBOW R-6 600 (Katipunan to Lilac) MOLAVE R-5-A 800 (Katipunan to Lilac) RUSSET R-5 700 OLIVE R-5 700 (Russet to Lilac) J. M. PANGANIBAN R-7 500 MAGAT SALAMAT R-7 500 BONITA HOMES R-7 500 SSS VILLAGE I R-6 600 SSS VILLAGE II R-6 600 SSS VILLAGE III R-5 700 RANCHO ESTATE I R-5 700 RANCHO ESTATE III R-5 700 RACHO ESTATE IV R-5 700 HACIENDA HEIGHTS R-5 700 CONCEPCION VILLAGE R-5 700 LILAC R-4 900 PANORAMA R-5-A 800 Calumpang MARCOS HI-WAY C-2 P2,000 J.P. RIZAL C-3 1,500 CALDERON R-5-A 800 N. ROXAS R-4 900 GEN. F. SANTOS R-5 700 EVERITE SUBD. R-5 700 SANTOLAN ROAD C-4 1,000 OLD J.P. RIZAL R-5-A 800 PANGAKO R-5 700 TAMBULI R-5 700 KALBARYO R-5 700 M.H. DEL PILAR R-5 700 KAGITINGINAN R-5 700 J.M. BASA R-5 700 KASI R-5 700 KAMUMO R-5 700 KATIPUNAN R-5 700 FERNANDO AVE. R-8 400 KALANTIAO R-5 700 JUSTA R-5 700 KANDILI R-5 700 KALAKHAN R-5 700 KALUPI R-5 700 M. ROXAS R-5 700 Industrial Valley MONTE VISTA R-5 P1,300 CINCO HERMANOS SUBD. R-1 1,300 IVS SUBD. R-4 900 SITIO OLANDES R-9 350 Parang A. DE GUZMAN R-5 700 (Paraluman to Parang Boundaries) PARALUMAN R-7 500 (Lapu-Lapu to A. de Guzman) TANDANG SORA R-5 700 LAPU-LAPU R-5 700 (E. Rodriguez to M. Tuazon) C.M. RECTO (Ind. Site) I-1 700 (M. Tuazon to Balite) BALITE (Ind. Site) I-3 500 CHAMPACA (Ind. Site) I-3 500 (C.M. Recto to Rosario Village) SANTAN (Ind. Site) I-2 600 (C.M. Recto to East Drive) PARAISO R-8 400 PALAY ST. R-8 400 PANDAY ST. R-8 400 PILAPIL ST. R-8 400 PINGKIAN ST. R-8 400 PARNASO ST. R-8 400 VICTORIA COMPOUND R-8 400 JEM SUBD. R-9 350 DIEGO SILANG R-8 400 TWINRIVER II R-8 400 R. PALMA ST. R-8 400 RAJAH SOLIMAN ST. R-8 400 C.M. RECTO R-8 400 J. LUNA ST. R-8 400 DOA AURORA R-8 400 LAKANDULA ST. R-8 400 M. L. QUEZON R-8 400 E. RODRIGUEZ R-8 400 ZAMORA ST. R-8 400 GOMEZ ST. R-8 400 RAJAH MATANDA R-8 400 MANACOP ST. R-8 400 P. PATERNO R-8 400 MAGSAYSAY ST. R-8 400 SUMULONG ST. R-8 400 DEL PILAR R-8 400 TANGUILE ST. R-8 400 LAPU-LAPU ST. R-4 900 G. DEL PILAR ST. R-8 400 G. DEL PILAR C-4 1,000 M. TUAZON I-3 500 LA CONSOLACION VILLAGE R-7 500 GEN. MEEZ R-8 400 JULIETA SUBD. R-8 400 LA COLINA R-7 500 VISTA NILA SUBD. R-8 400 METEOR HOMES SUBD. R-8 400 MONTEREY SUBD. R-7 500 ECHOE VILLAGE R-8 400 EL ROSARIO VILLAGE R-8 400 AZUCENA I-4 450 (East Drive to Monterey) Marikina Heights BAYAN-BAYANAN AVENUE C-1 P2,500 (Concepcion Uno to Bayan- Bayanan Ext.) BAYAN-BAYANAN EXT. C-4 1,000 (Bayan-Bayanan Ext. to L. Kalayaan) IPIL ST. R-5-A 800 (Katipunan to Champagnat) IPIL ST. R-8 400 (Katipunan to Valenzuela) MOLAVE EAST R-5-A 800 (Bayan-Bayanan to Lakandula) MOLAVE WEST R-5 700 (Bayan-Bayanan to East Drive) MOLAVE WEST R-8 400 (East Drive to Lakandula) EAST DRIVE R-8 400 (Molave to Tanguile) EAST DRIVE R-7 500 (Molave to L. Kalayaan) WEST DRIVE R-7 500 (L. Kalayaan to Narra) WEST DRIVE R-8 400 (Narra to Molave) T. BUGALLON R-7 500 (Molave to Kalayaan) KATIPUNAN R-8 400 (Molave to Kalayaan) LAKANDULA R-8 400 (Molave to L. Kalayaan) LOPE K. SANTOS R-8 400 (Molave to L. Kalayaan) CHAMPACA R-8 400 APITONG R-8 500 (Balagtas to Champagnat) MALIJAPO R-8 400 DAO R-8 400 (Bayan-Bayanan to West Drive) NARRA R-8 400 (Bayan-Bayanan to Molave West) TANGUILE R-8 400 (Apitong to Balagtas) MARIST VILLAGE R-6 600 LA MILAGROS SUBD. R-7 500 BALAGTAS R-7 500 (Narra to Molave) BALAGTAS (Ind. Site) I-2 600 (Molave to C.M. Recto) CHAMPAGNAT ST. R-8 400 (Molave West to Molave East) CHAMPAGNAT ST. R-4 800 (Molave East to Apitong) VALENZUELA R-8 400 (Molave to Kalayaan) LADISLAO DIWA R-8 400 LIWASANG KALAYAAN R-7 500 (Bayan-Bayanan to East Drive) LIWASANG KALAYAAN R-8 400 (T. Bugallon to East Drive) PALMERA HOMES R-4 800 Schedules of Unit Value for Buildings and Other Structures (In Pesos Per Square Meter) Type Residential Commercial Hotel Conventional Hall Condominium Condominium Auditorium Clubhouse Theater 1-A 8560-8800 8160-8400 8000-8240 7840-8080 1-B 8000-8240 7600-7840 7440-7680 7280-7520 1-C 7440-7680 7040-7280 6880-7120 6720-6960 2-A 6720-6960 6320-6560 6160-6400 6000-6240 2-B 6160-6400 5760-6000 5600-5840 5440-5680 2-C 5600-5840 5200-5440 5040-5280 4880-5120 Type Hospital Apartelle Office Cathedral Apartment Bldg. Church, Chapel Building Banks 1-A 7680-7920 7520-7760 7280-7520 7040-7280 1-B 7120-7360 6960-7200 6720-6960 6480-6720 1-C 6560-6800 6400-6640 6160-6400 5920-6160 2-A 5840-6080 5680-5920 5440-5680 5200-5440 2-B 5280-5520 5120-5360 4880-5720 4640-4880 2-C 4720-4960 4560-4800 4320-4560 4080-4320 3-A 3760-4000 3520-3760 3-B 2960-3200 3-C 2400-2640 Type Restaurant Funeral Parlor Schools One Family Dwelling 1-A 6720-6960 6320-6560 6160-6400 6080-6320 1-B 6160-6400 5760-6000 5600-5840 5520-5760 1-C 5600-5840 5200-5440 5040-5280 4960-5200 2-A 4880-5120 4480-4720 4320-4560 4240-4480 2-B 4320-4560 3920-4160 3760-4000 3680-3920 2-C 3760-4000 3360-3600 3200-3440 3120-3360 3-A 3200-3440 2800-3040 2640-2880 2560-2800 3-B 3400-2880 2240-2480 2080-2320 2000-2240 3-C 2080-2320 1520-1760 1440-1680 3-D 1520-1760 880-1120 Type Gasoline Duplex Dwelling Carpark Supermarket Station Townhouse Bldg. Shopping Bldg. 1-A 6000-6240 5840-6080 5760-6000 5680-5320 1-B 5440-5680 5280-5520 5200-5440 5120-5360 1-C 4880-5120 4720-4960 4640-4880 4560-4800 2-A 4160-4400 4080-4320 4000-4240 3920-4160 2-B 3600-3840 3520-3760 3440-3120 3360-3600 2-C 3040-3280 2960-3200 2880-3120 2800-3040 3-A 2480-2720 2400-2640 3-B 1920-2160 1840-2080 3-C 1360-1600 1280-1520 Type Model Accesoria Row Cold Gymnasium House Storage Recreational 1-A 5600-5840 5520-5760 5440-5680 5360-5600 1-B 5040-5280 4960-5200 4880-5120 4800-5040 1-C 4480-4720 4400-4640 4320-4560 4240-4480 2-A 3840-4080 3760-4000 3680-3920 3600-3840 2-B 3280-3520 3200-3440 3120-3360 3040-3280 2-C 2720-2960 2640-2880 2560-2800 2480-2720 3-A 2320-2560 2240-2480 2080-2240 3-B 1760-2000 1680-1840 3-C 960-1360 1360-1520 Type Boarding Hangar Accesory Bldg. Market House Lodging Industrial Laundry Guardhouse HSE Convent Bldg. Servant's Qtr. 1-A 5280-5520 5200-5440 4960-5200 4880-5120 1-B 4720-4960 4640-4880 4400-4640 4320-4560 1-C 4160-4400 4080-4320 3840-4080 3760-4000 2-A 3520-3760 3440-3680 3200-3440 3120-3360 2-B 2960-3200 2880-3120 2640-2880 2560-2820 2-C 2400-2640 2320-2560 2080-2320 2000-2320 3-A 2000-2160 1920-2080 1600-1760 1520-1680 3-B 1680-1840 1600-1760 1280-1440 1200-1360 3-C 1360-1520 1280-1440 960-1120 880-1040 Type Factory Warehouse Open Shed Swimming Pool (One Story) (Per Cu. M.) 1-A 4560-4800 4400-4640 3520-3680 3200-3600 1-B 4000-4240 3640-4080 3120-3280 1-C 3440-3680 3280-3520 2720-2880 2-A 2800-3040 2640-2880 2240-2400 2-B 2240-2480 2080-2320 1840-2000 2-C 1680-1920 1520-1760 1440-1600 3-A 1280-1440 1200-1360 1120-1280 3-B 960-1120 880-1040 800-960 3-C 640-800 560-720 480-640 SECTION 9. Rate of Levy. There is hereby imposed a basic real property of tax of one and one half percent (1 1/2%) on the assessed value of residential, commercial, industrial, and special real properties. SECTION 10. Additional Levy on Real Property for the Special Educational Fund (SEF) . There is hereby imposed an annual tax of one percent (1%) on the assessed value of the residential and non-residential property in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). SECTION 11. Tax on Idle Lands. There is herein imposed an additional "ad valorem" tax on idle lands in the City of Marikina at the rate not exceeding FOUR PERCENT (4%) of the assessed value of the property which shall be in addition to the basic real property tax. HEITAD SECTION 12. Coverage . For purposes of real property taxation, the term "idle lands" shall include the following: (i) Lands, other than agricultural, located in a city or municipality, more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. (ii) Regardless of land area, this shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax; Provided, however, that individual lots of such subdivisions the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator (Sec. 237, R.A. 7160). SECTION 13. Exemption from Idle Lands Tax. Owners of idle lands shall be exempted from payment of the additional levy for reason of force majeure , civil disturbance, natural calamity, or any cause or circumstance which physically or legally prevent the owners of the property or persons having legal interest therein from improving, utilizing, or cultivating the same. (Sec. 238, R.A. 7160). SECTION 14. Collection of Real Property Tax. a. Responsibility Center The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided in this Code or any applicable laws shall be the responsibility of the City Treasurer. b. Date of Accrual Tax The basic and additional real property taxes shall accrue on the first (1st) day of January and from the date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. The same may, however, at the discretion of the taxpayer, be paid without penalty in four (4) equal installments, the first installment on or before March thirty-one (31); the second installment, on or before June thirty (30); the third installment, on or before September thirty (30); and the last installment, on or before December thirty-one (31). c. Collection of Basic and Additional Real Property Tax The basic tax and the additional real property tax shall be collected together. In case only a portion of the tax is paid, such payment shall be divided proportionately and applied to both, accordingly, payments of real property taxes shall first be applied to prior years delinquencies, interest, and penalties, if any, and only after said delinquencies are settled shall tax payments be credited to the current period. d. Tax Discount for Prompt Payment There is hereby granted a ten percent (10%) discount if the basic real property tax and the additional tax accruing to the Special Education Fund are paid on time in accordance with the prescribed schedule of payment as provided under item (b). e. Interests on Unpaid Real Property Tax Failure to pay the basic real property tax or any other tax levied under this Chapter upon the expiration of the periods provided in Item b), or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or fraction thereof, until the delinquent tax shall have been fully paid: Provided, however, that in no case the total interest on the unpaid tax or portion thereof exceed eighteen (18) months. SECTION 15. Disposition of Proceeds. The proceeds of the real property tax, including interest thereon, and proceeds for the use, lease or disposition, sale or redemption or property acquired at a public auction in accordance with the provision of this Chapter shall be distributed as follows: a) Metropolitan Manila Development Authority Share Thirty Five percent (35%) shall accrue to the general fund of the authority. b) City Share Thirty-five percent (35%) shall accrue to the general fund of the City of Marikina. c) Barangay Share Thirty Percent (30%) shall be distributed among the component barangays of the City of Marikina in the following manner: Fifty percent (50%) shall accrue to the barangay where the property is located; Fifty percent (50%) shall accrue equally to all component barangays of this City. The share of each barangay shall be released directly to the barangay treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subject to any lien or hold back for whatever purpose. aDSIHc The proceeds of the additional real property tax accruing to Special Education Fund shall automatically be released to the Local City School Board of Marikina which shall be spent in accordance with Sec. 272 of the 1991 Local Government Code as follows: That the proceeds shall be allocated for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals and sports development as determined and app roved by the Local School Board. SECTION 16. Collection Remedies. The collection of delinquent taxes under this Chapter shall be enforced by administrative action through levy on real property or by judicial action. a. LEVY ON REAL PROPERTY The following procedures shall be followed in instituting a levy: (1) Whenever a taxpayer fails to pay the basic real property tax or any other tax levied under this Chapter after the expiration of the time required for payment, the real property subject to tax may be levied upon through the issuance of a warrant on or before or simultaneously with the institution of the civil action before the proper court for the collection of the delinquent tax. When issuing a warrant of levy, the City Treasurer shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein the description of the property, the amount of tax due and the interest thereon. The warrant shall be mailed to or served upon the delinquent owner of the delinquent property or person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property. (2) Copy of the warrant shall be furnished to the City Assessor and the Register of Deeds who shall annotate the levy on the tax declaration and on the certificate of title of the property, respectively. (3) A report on the levy shall be submitted to the City Mayor and Sangguniang Panlungsod within ten (10) days after receipt of warrant by the owner of the property or person having legal interest thereon. (4) Within thirty (30) days after service of warrant of levy, the City Treasurer shall advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sales. The advertisement shall be effected by posting a notice at the main entrance of the City Hall building and in a publicly accessible and conspicuous place in the barangay where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in Marikina. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of the sale, the name of the owner of the real property or person having legal interest therein, and description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having a legal interest therein may stay the preceding by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the entrance of the City Hall building, or on the property to be sold or at any other place as specified in the notice of sale. The City Treasurer may, by Ordinance duly approved, advance an amount sufficient to defray the costs of collection through the remedies provided in this Chapter, including the expenses of advertisement and sale. (5) Within thirty (30) days after the sale, the City Treasurer shall make a report to the City Mayor and Sangguniang Panlungsod and which shall form part of their records. The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, description of the property sold, the amount of delinquent tax and interest thereon, expenses of the sale and a brief description of the proceedings. (6) Any excess over and above what is required to pay the entire obligation shall be remitted to the owner of the property or person having legal interest thereon. (7) Within one (1) year from the date of the annotation of the sale of the property at the proper registry, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property by paying to the City Treasurer the amount of the delinquent tax, including interest due thereon, and the expenses of sale plus interest of two percent (2%) per month on the purchase price from the date of sale to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the City Treasurer. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The City Treasurer, upon receipt from the purchaser of the Certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month, the property shall be free from the lien of such delinquent tax interest due thereon and expenses of sale. (8) In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser said property, from lien of the delinquent tax, interest thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. ETHIDa (9) In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is insufficient to pay the real property tax and the related interest and cost of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the City Government to satisfy the claim and within two (2) days thereafter shall make a report of his proceeding which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the City Government without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representatives may redeem the property by paying to the City Treasurer the full amount of the real property tax and the related interest and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the City Government. (10) The shares of the barangays and the equivalent amount of additional taxes and interest due to the Local School Board shall be reimbursed by the City Government within one (1) month after the subject delinquent real property is forfeited in favor of the City Government. (11) The City Government through an Ordinance may sell and dispose of the real property acquired under this section at public auction. (12) Without prejudice to criminal prosecution under the revised Penal Code and other applicable law, the City Treasurer who fails to issue or execute the warrant of levy within thirty (30) days from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. b. COLLECTION THROUGH JUDICIAL ACTION The City Government may likewise enforce collection of real property taxes by civil action in any court of competent jurisdiction. Pursuant to Section 280, Republic Act No. 7160, all court actions, criminal or civil, instituted at the instance of the City Treasurer or City Assessor shall be exempted from payment of court and sheriff fees. c. PERIODS WITHIN WHICH TO COLLECT REAL PROPERTY TAXES The City Government may enforce the collection of real property taxes and any other tax levied under this Chapter within five (5) years from the date they become due. No action for collection of tax whether administrative or judicial may be instituted after the expiration of such period. In case of fraud or intent to evade payment, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. SECTION 17. The City Board of Assessment Appeals. a. Any owner or person having legal interest in the property who is not satisfied with the action of the City Assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeals to the City Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose. The City Board of Assessment Appeals shall act on the appeal of the assessment in accordance with the provisions of Chapter 3, Book II, Title Two of the 1991 Local Government Code. SECTION 18. Administrative Provisions on the Appraisal and Assessment of Real Property. a. APPRAISAL OF REAL PROPERTY. All property whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the City or in accordance with the rules and regulations promulgated by the Department of Finance for the classification, appraisal and assessment of real property pursuant to the provisions of the 1991 Local Government Code. b. DECLARATION OF REAL PROPERTY BY THE OWNER OR ADMINISTRATOR. It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements within Marikina, or their duly authorized representatives, to prepare, or cause to be prepared and file with the City Assessor, a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the City Assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the City Assessor once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing from calendar year 1994. For this purpose, the City Assessor shall use the standard form known as Sworn Declaration of Property Values prescribed by the Department of Finance. The procedures in filing and safe keeping thereof shall be in accordance with the guidelines issued by the said Department. c. ADMINISTRATIVE PENALTY. Failure to file required sworn declaration of property values on the prescribed period, a penalty of fifty pesos (P50.00) shall be imposed against the declarant for each and every tax declaration. d. DUTY OF PERSON ACQUIRING REAL PROPERTY OR MAKING IMPROVEMENTS THEREON. (1) It shall be the duty of any person, or his authorized representative, acquiring any real property situated in Marikina or making any improvement on the real property, to prepare, or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of subject property, within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes first. (2) In the case of houses, buildings, or other improvements acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvements within sixty (60) days after: (1) the date of a duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties; (2) the date of completion or occupancy of the newly constructed building, house, or improvement whichever comes first; and (3) the date of completion or occupancy of any expansion, renovation, or additional structures or improvements made upon any existing building, house, or other real property, whichever comes first. (3) In the case of machinery, the sixty (60) day period for filing the required sworn declaration of real property values shall commence on the date of installation thereof. For this purpose, the City Assessor may secure certification from the City Engineer. e. DECLARATION OF REAL PROPERTY BY THE CITY ASSESSOR. (1) When any person, natural or juridical, by whom real property is required to be declared refuses or fails for any reason to make such declaration within the time prescribed, the City Assessor shall himself declare the property in the name of the defaulting owner, and shall assess the property for taxation in accordance with the provisions of this Article. (2) No oath shall be required of a declaration thus made by the City assessor. (3) No oath shall be required of a declaration thus made by the City Assessor. f. LISTING OF REAL PROPERTY IN THE ASSESSMENT ROLLS. (1) The City Assessor shall prepare and maintain an assessment roll wherein all real properties shall be listed, whether taxable or exempt, located within the jurisdiction of the City. Real property shall be listed, valued and assessed in the name of the owner or administrator, or anyone having legal interest in the property. (2) The real property of a corporation, partnership or association shall be listed, valued and assessed in the manner as that of an individual. g. REAL PROPERTY IDENTIFICATION SYSTEM. All declarations of real property, made under the provisions of this article shall be kept and filed under a uniform classification system to be established by the City Assessor pursuant to the guidelines issued by the Department of Finance (DOF) for the purpose. h. NOTIFICATION OF TRANSFER OF REAL PROPERTY OWNERSHIP. (1) Any person who shall transfer real property ownership to another shall notify the City Assessor within sixty (60) days from the date of such transfer. cSEDTC (2) The notification shall include the copy of the mode of transfer, the description of the property alienated, the name and address of the transferee. i. PREPARATION OF FAIR MARKET VALUE. (1) Before any general revision of property assessment is made pursuant to the provisions of this Article, a schedule of fair market values shall be prepared by the City Assessor for the different classes of real property situated in the City for enactment into a separate Ordinance by the Sangguniang Panlungsod. The approved schedule of fair market values shall be published in a newspaper of general circulation in the City or posted in two other conspicuous public places therein. (2) In the preparation of schedule of fair market values, the City Assessor shall be guided by the rules and regulations issued by the Department of Finance. j. AUTHORITY OF CITY ASSESSOR TO TAKE EVIDENCE. For the purpose of on which to base the market values of any real property, the City Assessor or his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature, and value. k. AMENDMENT OF THE SCHEDULE OF FAIR MARKET VALUES. The City Assessor shall recommend to the Sangguniang Panlungsod amendments to correct errors of valuation in the schedule of fair market values. The Sangguniang Panlungsod shall act upon the recommendation within ninety (90) days from receipt hereof. SECTION 19. Special Provisions. a. The expenses incidental to the general revision of real property assessment shall be shared by the city government, the barangays and the Local School Board at the rate of their percentage sharing on the distribution of real property tax collections. b. It shall be the duty of the Register of Deeds to require every person who shall present for registration a document of transfer. Alienation or encumbrance of real property, to accompany the same with a certificate to the effect that the real property subject to the transfer, alienation, or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the Register of Deeds to refuse the registration of the document. Pursuant to Section 209 of the 1991 Local Government Code, the Register of Deeds shall likewise prepare and submit to the City Assessor, an abstract of his registry, which shall include brief but sufficient descriptions of properties entered therein, their present owners, and dates of their most recent transfer or alienation accompanied by copies of corresponding deed of sale, donation or partition or other forms of alienation. c. The Register of Deeds and Notaries Public shall furnish the City Assessor with one (1) copy of every contract or instrument selling, transferring, or otherwise conveying, leasing, or mortgaging real property registered by, or acknowledged before them, within the first five (5) days of the succeeding month after thirty (30) days from the date of registration or acknowledgement. d. Any public official or employee who may now or hereafter be required by law or regulation to issue any person a permit for the construction, addition, repair, or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance, to the City Assessor. Said official shall likewise furnish the City Assessor with copies of the building floor plans and/or certificate of registration or installation of other machineries which may not be permanently or temporarily attached to land or another real property but failing under the definition of the term machinery and the rules and guidelines issued by the Department of Finance. e. It shall be the duty of all Geodetics, Engineers, public or private to furnish, free of charge, the City Assessor with a white or blueprint copy of each or all approved originals of subdivision plans or maps of surveys executed by them within thirty (30) days from receipt of such plans from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board, as the case may be. f. Insurance companies are hereby required to furnish the City Assessor copies of any contract or insurance policy on buildings, structures, improvements and machineries insured by them or other documents necessary for the assessment thereof. g. All real property assessment notices or owner's copies of tax declaration sent through the mails by the City Assessor shall be exempt from the payment of postal charges or fees. h. The new assessment levels, rates of levy, special levies on real property, and tax on idle land provided in this Code shall only apply after the effectivity of the general revision required under Section 219 of the 1991 Local Government Code. SECTION 20. Penal Provisions. a. Any officer charged with the duty of assessing a real property who willfully fails to assess, or who intentionally omits from the assessment or tax roll of any real property which he knows to be taxable, or who willfully or negligently under-assesses any real property or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than one thousand pesos (P1,000.00) nor more than five thousand pesos (P5,000.00) or both such imprisonment and fine, at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property that willfully or negligently fails to collect the tax and institutes the necessary proceedings for the collection of the same. Any other officer required by law to perform acts relating to the administration of the real property tax or assist the City Assessor or City Treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of not less than (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00), or both such imprisonment and fine, at the discretion of the court. b. Any government official who intentionally and deliberately delays the assessment of real property from filing an appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by fine of not less than Five Hundred Pesos (P500.00), or both such imprisonment and fine, at the discretion of the court. c. The City Treasurer when failing to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Code and any other public official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than one thousand (P1,000.00) nor more than five thousand (P5,000.00), or both such imprisonment and fine, at the discretion of the court. CHAPTER 3 Tax on Transfer of Ownership of Real Property SECTION 21. Imposition of Tax. There is hereby imposed a tax at the rate of seventy five percent (75%) of one percent (1%) on the sale, donation, barter, or any mode of transferring ownership of title of real property within the territorial jurisdiction of Marikina based on the total consideration involved in the sale of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. (As per Ordinance No. 27, S. 2006) SECTION 22. Coverage. Real property, for purposes of this tax, shall mean lands, buildings, improvements and machineries as covered and defined by Title Two, Book II of Republic Act No. 7160 which includes real property used for residential, commercial, industrial and special purpose. Real property exempt from real property taxes are included in this imposition except those covered by R.A. 6657 otherwise known as the Act on Comprehensive Agrarian Reform Program. SECTION 23. Administrative Provisions. The Register of Deeds of Marikina shall, before registering any deed, require the presentation of evidence of payment. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. Notary public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property located in Marikina within thirty (30) days from the date of notarization. SECTION 24. Time of Payment. It shall be the duty of the seller, donor, transferor, executor or administrator, to pay the tax herein imposed within sixty (60) days from the date execution of the deed as regard sale, barter, donation, or any other mode of transfer of ownership or from the date of the decedent's death in the case of transfer by succession. SDAaTC CHAPTER 4 * Tax on Business SECTION 25. * Imposition of Business Tax. There is hereby levied an annual tax on business mentioned in this Chapter of rates prescribed herein. a. On manufacturers, assemblers, re-packers, processors, brewer, distillers rectifiers and compounder of liquor distilled spirit and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule: Gross Sales/Receipts for Amount of the preceding Calendar Year: Tax per Annum Less than P10,000.00 P181.50 P10,000.00 or more but less than 15,000.00 242.00 15,000.00 or more but less than 20,000.00 332.20 20,000.00 or more but less than 30,000.00 484.00 30,000.00 or more but less than 40,000.00 726.00 40,000.00 or more but less than 50,000.00 907.50 50,000.00 or more but less than 75,000.00 1,452.00 75,000.00 or more but less than 100,000.00 1,815.00 100,000.00 or more but less than 150,000.00 2,420.00 150,000.00 or more but less than 200,000.00 3,025.00 200,000.00 or more but less than 300,000.00 4,235.00 300,000.00 or more but less than 500,000.00 6,050.00 500,000.00 or more but less than 750,000.00 8,800.00 750,000.00 or more but less than 1,000,000.00 11,000.00 1,000,000.00 or more but less than 2,000,000.00 15,125.00 2,000,000.00 or more but less than 3,000,000.00 18,150.00 3,000,000.00 or more but less than 4,000,000.00 21,780.00 4,000,000.00 or more but less than 5,000,000.00 25,410.00 5,000,000.00 or more but less than 6,500,000.00 26,812.50 6,500,000,00 or more 41 1/4% of 1% The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, re-packers, processors, brewers, distillers, rectifiers and compounders of liquor, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated in paragraph (C) of this Section. TAcSaC The rates herein shall be increased by 10% every five (5) years thereafter b. On wholesalers, distributors, dealers in any article of commerce of whatever kind or nature in accordance with the following schedule: Gross Sales/Receipts for Amount of the Preceding Calendar Year: Tax per Annum Less than P1,000.00 P19.80 P1,000.00 or more but less than 2,000.00 36.30 2,000.00 or more but less than 3,000.00 55.00 3,000.00 or more but less than 4,000.00 79.20 4,000.00 or more but less than 5,000.00 110.00 5,000.00 or more but less than 6,000.00 133.10 6,000.00 or more but less than 7,000.00 157.30 7,000.00 or more but less than 8,000.00 181.50 8,000.00 or more but less than 10,000.00 205.70 10,000.00 or more but less than 15,000.00 242.00 15,000.00 or more but less than 20,000.00 302.50 20,000.00 or more but less than 30,000.00 363.00 30,000.00 or more but less than 40,000.00 484.00 40,000.00 or more but less than 50,000.00 726.00 50,000.00 or more but less than 75,000.00 1,089.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,057.00 150,000.00 or more but less than 200,000.00 2,662.00 200,000.00 or more but less than 300,000.00 3,630.00 300,000.00 or more but less than 500,000.00 4,840.00 500,000.00 or more but less than 750,000.00 7,260.00 750,000.00 or more but less than 1,000,000.00 9,680.00 1,000,000.00 or more but less than 2,000,000.00 11,000.00 2,000,000.00 or more 55% of 1% The rates herein shall be increased by 50% as allowed under Section 151 of the Local Government Code to be imposed on a staggered basis of 10% every five (5) years until its full implementation The business enumerated in paragraph (a.) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this Section. c. On exporters and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder shall be the rate of one half (1/2) of the rates prescribed under Subsections a), b) and d) of this Section: 1. Rice and Corn; 2. Wheat or cassava flour, meat, dairy products, locally manufactured processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or not; 3. Cooking oil and cooking gas (LPG/Kerosene) ; 4. Laundry soap, detergents, and medicine; 5. Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides, insecticides, herbicides, and other farm inputs; 6. Poultry feeds and other animal feeds; AaSTIH 7. School supplies; and 8. Cements. Taxpayers dealing in essential and non-essential commodities or both, shall present their separate books of accounts for essential and non-essential items for verification when paying taxes and/or fees; provided that, when the sales are not made separate or segregated in their books of accounts, the sales shall be treated as sales for non-essential commodities. d. On retailers: From Sales/Receipts Rate of Tax per Annum for the Year Preceding Calendar First P400,000.00 or less 2.2% In excess of P400,000.00 1.1% The rates herein shall be increased by 50% as allowed under Section 151 of the Local Government Code to be imposed on a staggered basis of 10% every five (5) years until its full implementation The rate of (2.2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (Php400,000.00), while the rate of (1.1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (Php400,000.00). We assessed retailers in business establishments such as, general merchandise (non-essential/essential), trading, and junkshop and sari-sari store based on the above mentioned existing rates and in conformity with the provision of the Local Government Code. Provided however, that barangays shall have exclusive power to levy taxes on "Sari-Sari" store as provided under Section 152 hereof, on gross sales or receipts of the proceeding calendar year of Fifty Thousand Pesos (Php50,000.00) or less, in the case of cities, except those selling cigarettes, liquor and softdrinks, which shall remain to be under the jurisdiction of the City-Business Permits and Licensing Office (BPLO). e. Exporters/Importers Importers or exporters shall be taxed either under manufacturer, contractor, retailer or wholesaler, depending on how the business is conduct or operated as provided in the Code. f. On contractors and other independent contractors in accordance with the following schedule: From Sales/Receipts for Amount of the Preceding Calendar Year Tax per Annum Less than 5,000 30.25 5,000.00 or more but less than 10,000.00 67.76 10,000.00 or more but less than 15,000.00 114.95 15,000.00 or more but less than 20,000.00 181.50 20,000.00 or more but less than 30,000.00 302.50 30,000.00 or more but less than 40,000.00 423.50 40,000.00 or more but less than 50,000.00 605.00 50,000.00 or more but less than 75,000.00 968.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,178.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than 250,000.00 3,993.00 250,000.00 or more but less than 300,000.00 5,082.00 300,000.00 or more but less than 400,000.00 6,776.00 400,000.00 or more but less than 500,000.00 9,075.00 500,000.00 or more but less than 750,000.00 10,175.00 750,000.00 or more but less than 1,000,000.00 11,275.00 1,000,000.00 or more but less than 2,000,000.00 12,650.00 Over 2,000,000.00 55% of 1% +12,650.00 The rates herein shall be increased by 10% every five (5) years thereafter ECcDAH g. On Banks and other financial institutions which include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stick markets, stock brokers and dealers in securities, including pre-need companies and foreign exchange shall be taxed at the rate of fifty percent (50%) of one percent (1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property insurance premium. Gross Sales/Receipts for the Preceding Calendar Year 55% of 1% h. On any other business not otherwise specified in the preceding paragraphs, the rate of tax shall be two percent (2%) of the gross sales or receipts of the preceding calendar year. Following are certain business establishments subject to two percent (2%) tax: Gross Sales/Receipts for the Preceding Calendar Year 2.20% The rates herein shall be increased by 50% as allowed under Section 151 of the Local Government Code to be imposed on a staggered basis of 10% every five (5) years until its full implementation a. Owners or operators of amusement/Vending Devices 1. jukebox machine & videoke machine 2. machine or apparatus for visual entertainment (video, computer games & the like) 3. apparatus for weighing persons 4. machine for dispensing or vending softdrinks and other articles 5. machine or apparatus for printing letters or numbers 6. device for vending games of skill or amusement 7. card/coin-operated amusement machine or apparatus b. Owners or operators of Amusement Places/Betting Places 1. night and day clubs 2. night clubs or days clubs 3. social clubs and associations which operate/engage in any business activity 4. super clubs, cocktail lounges or bars, beer gardens, pubhouses, disco houses and other similar establishments EIaDHS 5. cabarets, dance halls, or dancing pavilions 6. skating rinks 7. bath houses, resorts, and the like 8. swimming pools only 9. billiards and pool halls 10. circuses, carnivals, and the like 11. side shows 12. bowling alleys 13. merry-go-round, roller coasters, ferris wheels, swings, shooting galleries or similar contrivances 14. theaters and cinema houses 15. boxing stadia, auditoriums, gymnasiums, concert or similar halls or similar contrivances 16. Boxing, wrestling, or martial arts contest 17. race tracks for conducting horse races 18. race tracks for conducting dog races 19. cockpits 20. gun clubs 21. judo-karate clubs 22. pelota/squash courts 23. tennis courts/badminton courts 24. off-track, off fronton betting stations 25. Lotto Outlets and the like 26. Online Gaming 27. Jai-alai c. Owners or operators of Educational, Life and/or Memorial Plans d. Owners or operators of stock markets e. Owners or operators boarding houses f. Owners or operators of golf links cTACIa g. Owners or operators of polo grounds h. Owners or operators of driving ranges i. Owners or operators of cemeteries and memorial parks j. Owners or operators of fishponds, fishpens, or fish breeding grounds k. Owners or operators of rice or corn mills mainly for other people l. Owners or operators of cold storage and refrigeration cases m. Owners or operators of lumber yards n. Owners or operators of nursery, vocational and other schools (except private schools duly accredited with the DepEd and Registered with the Securities and Exchange Commission (SEC) as non-stock and non-profit are exempted Ord. 17, S.2010) o. Owners or operators of dancing, schools, driving schools, speed reading, EDP, Judo-Karate, etc. p. Owners or operators of car exchange on consignment basis only q. Owners or operators of storages of flammable, combustible, or explosive substances r. Owners or operators of cafes, cafeteria, ice cream, and other refreshment parlors, restaurant, soda fountain bars, carinderia, and food caterer s. Real estate dealers: subdivision operators; lessor or sub-lessor of real estate including apartelle, apartment, lodging house, pension inns, condominium, house for lease, building for lease, rooms for rent, stall for rent, space for rent and lot for rent t. Owners or operators of private markets, shopping centers SECTION 26. Payment of Tax. The tax shall be paid to the City Treasurer or his duly authorized deputies before any business herein specified can be lawfully began and pursued and said tax shall be reckoned from the beginning of the calendar quarter. When the business is abandoned, the tax shall not be exacted for a period longer than the current quarter and business activity is abandoned, no refund of the tax corresponding to the unexpired quarters shall be made. SECTION 27. Requirements. a. Securing of Permit . Any person who shall establish or operate any business, trade, or activity within Marikina shall first obtain the necessary permit from the Business Permits and Licensing Office and shall pay the corresponding tax imposed in this Section. TaDIHc a.1 New Business Zoning Clearance DTI/SEC Registration Barangay Clearance Homeowners Clearance Community Tax Certificate Occupancy Permit/Change of Use Certificate Fire Inspection Certificate Sanitary Permit Photos of Establishment (showing signboard and sidewalk) CEMO Certificate SSS Clearance (Registration) Occupational Permit Photocopy of Lessor's Permit & Contract of Lease Certificate of Authority from SEC (Lending Businesses) Other (National Requirements) DOT Accreditation (Travel & Tours Agency) DOLE Registration (Manpower Services/Recruitment Agency) a.2 Renewal of Business Current Barangay Clearance Prior Year's Business Permit/License Prior Year's O.R. Quarterly VAT/Monthly Tax Percentage/ITR/Financial Statement Sanitary Permit Engineering Inspection Certificate HTIEaS Fire Inspection Certificate CEMO Certificate BIR Annual Registration Valid SSS Clearance PAG-IBIG Membership CONTRACT OF LEASE and Lessor's Permit Others (National Government Requirements) MVCCI Registration ICAM/MTCAM Registration Meat Inspection Certificate b. Posting of Official Receipt. Every person issued an official receipt for the conduct of business of undertaking shall keep the same conspicuously posted in plain view at the place where the business or undertaking is conducted. If he has no fixed place of business or office, he shall keep the official receipt or copy thereof in his person. c. Transfer of Business. Any business for which the tax has been paid may be transferred and continued in any other place within the territorial limits of Marikina without the payment of an additional tax during the period for which the payment has been made. d. Death of Licensee. When any individual paying a business tax dies and the business is continued by a person interested in his estate no additional payment shall be required for the residue of the term for which the tax was paid. d.1 Authenticated/Certified True Copy of death Certificate d.2 Extra Judicial Settlement of Estate (Notarized) d.3 Official Receipt (latest-fully paid) d.4 Payment Record (Certified True Copy) e. Issuance of Sales Invoices or Receipts. All persons subject the business tax shall prepare and issue sales or commercial invoices or receipts in accordance with the requirements of the Bureau of Internal Revenue (BIR). f. Submission of Sworn Statement. Any person engaged in a business shall within the first twenty (20) days of January of each year submit a sworn statement of his gross sales and/or receipts for the preceding calendar year. aHSCcE g. Initial Tax on Newly Established Business. In the case of a newly started business, the initial tax for the year shall be twenty-five percent (25%) of one percent (1%) of the capital investment or paid up capital. SECTION 28. Time of Payment. All taxes, fees and charges on business shall be paid within the first twenty (20) days of January and each subsequent quarter. SECTION 29. Payment of Taxes for Several Businesses. a. The tax shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and some line of business does not become exempt by being conducted with some other business for which tax has been paid. b. Where a person conducts or operates two or more related business in the same place mentioned in Section 19 a), b), c), d), f), g), and h), which are subject to the same rate of tax, the computation of the tax, shall be based on the combined total sales of the said two (2) or more related businesses. SECTION 30. Surcharges and Interest on Unpaid Taxes, Fees, or Charges. There is hereby imposed a surcharge of twenty-five percent (25%) of the amount of taxes, fees, or charges not paid on time and an interest of Two Percent (2%) per month of unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion exceed thirty six (36) months. SECTION 31. Situs of the Tax. All business establishments, factories, assembly plants, plantations, farms and project offices which are found in Marikina shall be subject to the following sales allocations and situs of tax: a. Thirty percent (30%) of all sales or receipts recorded in the principal office shall be taxable by the locality where it is located while seventy (70%) percent thereof shall be taxable by the locality where the factory, plant, plantation, farm or project is actually located. b. In case the production of finished goods and services is not completely done in Marikina, the seventy percent (70%) sales allocation shall be prorated based on the cost of inputs and final sales allocation agreed upon between and among the representative of the principal office of the producer or contractor and the local government units where the factories, plants, farms or project offices are located. cDICaS c. In cases the production of finished goods require the use of factory in Marikina and plantation elsewhere or vice-versa, the seventy percent (70%) of sales allocations shall be divided as follows: 1) Sixty percent (60%) where the factory is located, and 2) Forty percent (40%) where the plantation is located. SECTION 32. Retirement of Business. Any person who discontinues or closes his business operations shall within twenty (20) days upon closure of the business apply for the retirement/surrender of his permit to the BPLO in prescribed form. No business shall be retired or terminated unless all the past and current year shall be presented to the BPLO and the corresponding taxes shall be collected. CHAPTER 5 Tax on Business of Printing and Publication SECTION 33. Imposition of Tax. Any person engaged in the business of printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature, shall pay a tax of Fifty-Five Percent (55%) of one percent (1%) of the gross receipts derived from the operation of the business for the preceding calendar year. Presumptive Income Level In determining the basis of collecting the tax imposed under this Article and to arrive at the correct amount of tax due thereon, in the absence of a duly certified and declared gross receipts, the Business Permit & Licensing Office is authorized to apply the Presumptive Income Level to approximate the gross receipts of each business classification by an estimated earnings per day multiplied by 360 days, and multiplied by the rate of tax. SECTION 34. Exemption. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references shall be exempt from the tax herein imposed. For this purpose, the taxpayer shall submit a certificate of exemption issued by the Local School Board. SECTION 35. Time of Payment. The tax shall be due and payable in full to the City Treasurer on or before the twentieth (20th) day of January of each year or in four (4) equal installments payable within the twentieth (20th) day of the first (1st) month of each quarter. CHAPTER 6 Franchise Tax SECTION 36. Imposition Tax. A franchise tax of Seventy-Five Percent (75%) of one percent (1%) the gross annual receipts, which shall include both cash sales on account realized during the preceding calendar year within the City, shall be collected on any person operating a business enjoying a franchise. The term business enjoying franchise shall not include holders of public utility vehicles for the reason that such certificates are not considered as franchise. (As per Ordinance No. 103, S.2002) TDcHCa In the case of newly started business under this section, the tax shall be One Twentieth (1/20) of One Percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the receipt for the preceding calendar year or any fraction thereof, as provided in this section. The capital investment to be used as basis of the tax of newly started business as herein provided shall be determined in the following manner: a. In the locality where the principal office of the business is located, the paid-up capital stated in the articles of incorporation, in case of corporations, or in any similar document in case of other types of business organizations or enterprises, shall be considered as the capital investment. b. Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another municipality or city, the paid-up capital referred to above shall be reduced by the amount of the capital investments made for the said branch or sales office. c. Where the newly stated business is a branch or sales office commencing business operations at a year later than of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 37. Coverage. The following establishments shall be subject to this levy and other city regulatory measures: a. All business enjoying a franchise either granted by the Congress of the Philippines, national franchising offices, of the Sangguniang Panlungsod when operating within the territorial jurisdiction of Marikina shall be subject to the levy and other City regulatory measures. b. All government-owned-or-controlled corporations engaged in public utility, public service and regulated amusements operating in Marikina. c. Any activity which the City Government is authorized by law to provide, establish, maintain, operate or grant establishments in operation thereof through franchise to private persons such as but not limited to communication and transportation facilities, pay parking spaces, public transportation terminals, stalled vehicles towing and impounding services, toll roads, public corral, municipal pound, slaughter houses, livestock markets, public markets, talipapa, electric supply generation and distribution, public cemeteries, sewerage system, waste collection and disposal and other similar public utility. SECTION 38. Situs of the Tax. IaECcH a. All income/franchise income realized from the operation in Marikina of any establishment the franchisor and franchisee shall be taxable by the City at the rate provided herein regardless of where it is recorded. b. Those with branches, outlets, warehouse, plants and factories in Marikina but whose goods and services are sold and recorded outside the City shall allocate seventy percent (70%) of the total receipt as taxable by Marikina. SECTION 39. Administrative Provisions. Any franchise holder who intends to operate his business in Marikina shall file and supplication with the office of the City Mayor and the City Administrator and attaching the following documents/information: a. Copy of the franchise, contract agreement, retailer franchise agreement. b. Certificate of registration from the Securities and Exchange Commission. c. Current year plan of operation in the City. d. Last year's gross receipt from operation in the City, if applicable. SECTION 40. Time of Payment. The tax shall be paid to the City Treasurer within the first twenty (20) days of January, or of each subsequent quarter. CHAPTER 7 Tax on Sand, Gravel and Other Quarry Resources SECTION 41. Imposition of Tax. A tax of Eleven Percent (11%) of the fair market value in the locality per cubic meter or ordinary stones, sand, gravel, earth and other quarry resources, such as but not limited to marble, granite, volcanic cinders, basalt, tuff and rock phosphate, extracted from public lands or from the bed of seas, lakes, rivers, streams, creeks, and other public waters within this city. The corresponding permit to extract the above-mentioned quarry resources shall be issued exclusively by the Office of the City Mayor. No renewal or corresponding permit shall be issued for the current year unless proof of the payment of this tax is first presented. SECTION 42. Time of Payment. The tax shall be paid before the quarry resources are moved out from the place where they are extracted. SECTION 43. Distribution of Proceeds. The proceeds of the tax on quarry resources shall be distributed as follows: a. Sixty percent (60%) to the City. b. Forty percent (40%) to the barangay from where the quarry resources are extracted. aSIAHC CHAPTER 8 Amusement Tax on Admission Fees SECTION 44. Imposition of Tax. An amusement tax shall be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of Ten Percent (10%) of the gross receipt from admission fees. (As per Ordinance No. 120, S.2009) In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the city treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. a. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations except, pop, rock or similar concerts shall be exempted from the payment of amusement tax, subject to be guidelines issued by the DOF. b. For the purpose of collecting this tax, the proprietor, lessee or operator concerned shall be issued by the city treasurer a separate color coded admission ticket to be patrons or customers numbered ticket a tub subject to inspection and audit by municipal treasurer or his duly authorized agent. SECTION 45. Payment of Tax. The tax shall be due and payable within the first twenty (20) days of the month following that for which it is due by the proprietor, lessee, or operator concerned; the tax shall be determined on the basis of a true and complete return of the amount of gross receipts derived during the preceding month. SECTION 46. Administrative Provisions. a. Provision on administrative ticket The proprietor, lessee or operator of amusement place where fees are required to be paid for admission, shall provide himself the admission tickets which shall evidence payment of fees. The tickets shall be serially numbered and shall indicate the name of the place of amusement, the admission fee and the amount of tax. Serial number be printed on both ends of tickets such that when delivered into two (2) upon being presented for admission, the serial number shall appear on both parts. Registered admission tickets wherein the amusement taxes are printed or included in the price thereof shall not be used for show which have been or are granted tax exemption, otherwise the proprietor of the amusement place or the sponsor of the show shall remit or pay the corresponding tax collected to the City Treasurer as if no exemption has been granted. b. Manner of disposing the admission tickets The gatekeepers shall drop one-half (1/2) of the torn ticket in a locked box and the other half should be returned to the customer. The box shall only be opened in the presence of a representative from the office of the City Treasurer. Under no circumstances shall the recycling of tickets be allowed by the owner, proprietor or lessor of amusement places. Any ticket found to have been recycled or re-used shall subject the operator, owner or lessor of amusement places to the penalties prescribed under this Article. EDaHAT c. Registration of admission ticket The proprietors, lessees or operators of amusement places shall register their admission tickets to the Office of the City Treasurer before selling the same to the public. The proprietors, lessees or operators of the stock tickets, indicating the total number of registered tickets and the serial number of tickets sold from day to day. It shall be unlawful for any proprietor, lessee or operator of an amusement place to keep any unregistered ticket in his amusement place. In cases of premier exhibition of films, road shows or similar shows, where admission price is increased, separate sets of tickets shall be registered and used therefore. Separate sets of tickets without the amusement tax printed or included in the price shall also be registered in the case of tax exempted shows. d. Authority to Inspect The City Mayor and City Treasurer or their duly authorized representatives shall be allowed to inspect ticket dispenser machines or to verify whether the tickets are registered or not. They are also authorized to confiscate any unregistered and/or recycled tickets. e. Other entertainment places Entertainment places which do not issue admission tickets but require admission fees from their customers shall be charged the same tax rates based on their gross receipts on admission fees. CHAPTER 9 Professional Tax SECTION 47. Imposition of Tax. Every person engaged in the exercise or practice of his profession within the city requiring government examination shall pay an annual Professional Tax of Three Hundred Pesos (P300.00), regardless of the location of his principal office; provided, however, that such persons who has paid the corresponding annual professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any national or local tax, license or fee, for the practice of such profession. In addition, it is worth mentioning that professionals, who are paying the professional tax like doctors and dentists, may be considered exempt from the Mayor's Permit fee. However, if they maintain a clinic the operation of such clinic shall be subject to the payment of Mayor's permit fee, the business tax based on gross receipts, as well as the regulatory fees or service charges imposed under a duly enacted tax ordinance of the City. Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. SECTION 48. Time of Payment. The professional tax shall be payable annually on or before the thirty-first (31st) day of January. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. Professionals exclusively employed in the government shall be exempt from the payment of this tax. SEIcAD SECTION 49. Administrative Provisions. a. Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans, and designs, surveys, and maps, as the case may be, the number of the official receipt issued to him. b. The professionals subject to tax herein imposed are only those who have passed the bar examinations, or any board or other examinations conducted by Professional Regulation Commission (PRC). For example, a lawyer who is also a Certified Public Accountant (CPA) must pay the professional tax imposed on lawyers and that fixed for CPAs, if he is to practice both professions. c. For the purpose of collecting the tax, the city treasurer or his duly authorized representative shall require from such professionals their current annual registration cards for the current year. d. Every individual, association, partnership, and corporation within the territorial jurisdiction of Marikina shall prepare and submit a certified list of professionals, under their employ to the City Treasurer on or before the last day of March of every year. Such list of professionals shall include the following information: Name of Professional; 1) Profession; 2) Amount of tax paid; 3) Date and number of official receipt; 4) Year covered; 5) Place of payment. SECTION 50. Exemption. Professionals exclusively employed in the government shall be exempt from the payment of this tax. CHAPTER 10 Annual Fixed Tax on Delivery and Service Motor Vehicles Manufacturers or Producers, Wholesalers or Dealers or Retailers of Certain Products SECTION 51. Imposition of Tax. An annual fixed tax of Five Hundred Fifty Pesos (P550.00) shall be paid for every truck, van or any motor vehicles used by manufacturers, producers, wholesalers, dealers or retailers in the delivery of distribution of distilled spirits, fermented liquors, softdrinks, cigars and cigarettes, and other products which may hereafter be determined by the sanggunian to sales outlets, or consumers, whether directly or indirectly within the City. EIAScH SECTION 52. Payment of Tax. The tax prescribed herein shall be paid to the City Treasurer or his duly authorized deputies on or before the twentieth (20th) day of January each year. In case of new delivery vans or trucks entering into or used in the business after January 31, the applicable tax shall be prorated by the quarter. CHAPTER 11 Tax on Transportation Business SECTION 53. Imposition of Tax. Operators of motor vehicles for hire with garage or terminal in Marikina shall pay an annual fixed tax based on the following: a) Buses, Cargo Trucks Vans and Shuttle, FX P600.00 per unit b) Taxis P300.00 per unit c) Jeepneys P150.00 per unit d) Other vehicles for hire P150.00 per unit Operators of taxis, jeepneys and other vehicles for hire, with less than three (3) units, except buses, cargo and vans, shall be exempted from the above imposition; provided that all motorized tricycles for hire and utility tricycle shall not be subject to the above imposition. SECTION 54. Payment of Tax. Owners and operators of motor vehicles for hire shall pay the corresponding tax within the first twenty (20) days of January. Any person who just started the business shall pay the tax within the first twenty (20) days of the month when he actually operated the business. SECTION 55. All Business Regulatory and/or Administrative Fees, Taxes and Fees imposed for traffic violations shall be in accordance with the Traffic Management Code of Marikina (Ordinance No. 133, Series of 2006). Regulatory and Service Fees CHAPTER 13 * Mayor's Permit Fees on Business SECTION 64. * Rate of Fees. The following Mayor's Permit fees shall be collected for the issuance of City permit to operate a business, pursue an occupation or calling, or undertake any other similar activities: a. On the operation of business 1. Dealers in fermented liquors, distilled spirits Fees and/or wines: 1.a Wholesale of foreign liquors P600.00 1.b Retail of foreign liquors P300.00 1.c Wholesale of domestic liquors P225.00 1.d Retail of domestic liquors P150.00 1.e Wholesale of fermented liquors P225.00 1.f Retail of fermented liquors P150.00 1.g Wholesale of Vino liquors P150.00 1.h Retail of Vino Liquors P150.00 1.i Retail tuba, basi, and/or tapuy P75.00 2. Dealers in Tobacco: 2.a Wholesale of leaf tobacco P600.00 2.b Retail of leaf tobacco P300.00 2.c Wholesale tobacco dealers P300.00 2.d Retail tobacco dealers P240.00 3. Owners or operators of amusement places/devices: 3.a Nights Clubs/day clubs P7,000.00 3.b Cocktail lounges, bars, bar & grill, discohouse P3,000.00 KTV, live band, sing-along with restaurant and other similar establishments 3.c Social clubs, voluntary associations or org. P1,500.00 3.d Skating Rinks P1,500.00 3.e Resorts, Swimming Pools, Reception Halls P1,500.00 3.f Spa, massage therapy & the like per establishment P4,800.00 3.g Billiard/Pool Halls, per table P75.00 3.h Bowling establishments P6,000.00 3.i Circuses, Carnivals, fun houses and the like P3,000.00 3.j Merry-go rounds, ferris wheels and similar P150.00 contrivances, per device 3.k Theaters, cinemas P6,000.00 3.l Boxing stadia, auditorium, gymasia, P6,000.00 concert halls, or similar halls or establishments 3.m Tennis, Pelota, Squash, Badminton per court P150.00 3.n Coliseums, cockpit per establishments P6,000.00 3.o Off-tracks/betting station per station P1,500.00 Lotto, Bingo, Jai-Alai off fronton & similar establishments 3.p Amusement devices per device P120.00 4. Financial Institution/Lending Institutions 4.a Main Office P4,800.00 4.b Per Branch P2,400.00 4.c Money shops, per establish P1,200.00 4.d ATM Machine P750.00 5. Dealers in Securities Including P1,200.00 Foreign Exchange dealers 6. Educational Life/Memorial Plan 6.a Principal Office P3,000.00 6.b Per branch/agency P1,600.00 7. Subdivision Operators P1,500.00 8. Private Cemeteries/Memorial Parks P3,000.00 9. Boarding/Lodging Houses, Hotels, Motels, P750.00 apartels, pension inns, drive-ins, dormitories, Dwellings and other space for lease or rent 10. Dancing schools, driving schools, judo/ Karate schools, reading schools, EDP, etc. P750.00 11. Institution of learning including Learning Institution P1,200.00 College, High School, Elementary, Nursery registered by DepEd 12. Vocational & Other school not regulated P900.00 by DepEd per establishment 13. Medical Clinic P375.00 14. Detective/Security agencies: 14.a Principal Office P750.00 14.b For every locality where security P120.00 Guards are posted 15. Recruitment/employment agencies: 15.a For abroad P300.00 15.b For domestic P150.00 16. Private Hospitals P1,100.00 17. Media Facilities P900.00 18. Telegraph, Teletypes Cable and Wireless P5,000.00 Communication Components 19. Terminal garage for bus, taxi and other P1,500.00 Public Utility Vehicles except those used for Home garage b. On other activities: 1. Use of delivery trucks/vans of dealers P150.00 Any product regardless of the number of trucks/vans 2. Maintaining window/display office P300.00 3. Promoters, sponsors, or talent scouts P750.00 4. Holding stage shows, etc. which is payable by P600.00 the operator 5. Law, Accounting, Architectural Office P1,500.00 & Office of Professionals 6. Operation of bodega/warehouse An area as follows: 6.a 400 sq.m. or more P3,000.00 6.b 300 or more but less than 400 P2,500.00 6.c 200 or more but less than 300 P2,000.00 6.d 100 or more but less than 200 P1,500.00 6.e 50 or more less than P1,300.00 6.f Less than 50 sq.m. P1,200.00 7. Printing Press/Publisher P1,500.00 8. Common Carrier P1,500.00 9. Non-Stock/Non-Profit P2,000.00 10. Cold Storages 10.a Dept. Stores, Supermarkets, Hotels, Groceries P1,000.00 10.b Cold Storage in Restaurants P500.00 11. Refrigerating Cases P120.00 12. Lumberyards P600.00 13. Car exchange on consignment basis P1,200.00 14. Storage/sale of flammable or explosive substances P150.00 15. Peddlers P150.00 16. Billboards, signboards and other forms P150.00 of advertisements 17. Film shooting, per day P150.00 18. Gun Clubs P750.00 19. Judo-Karate Clubs P150.00 c. All other business not specifically mentioned herein (based on areas). 1. Based on area: 1.a Less than 50 sq.m. P120.00 1.b 50 sq.m. or more less than 100 P150.00 1.c 100 sq.m. or more less than 200 P300.00 1.d 200 sq.m. or more less than 300 P450.00 1.e 300 sq.m. or more less than 400 P750.00 1.f 400 sq.m. or more less than 500 P1,050.00 1.g 500 sq.m. or more less than 600 P1,200.00 1.h 600 sq.m. or more less than 700 P1,350.00 1.i 700 sq.m. or more less than 800 P1,500.00 1.j 800 sq.m. or more less than 900 P1,650.00 1.k 900 sq.m. or more less than 1,000 P1,800.00 1.l 1,000 sq.m. or more less than 1,100 P1,950.00 1.m 1,100 sq.m. or more less than 1,200 P2,250.00 1.n 1,200 sq.m. or more less than 1,300 P3,000.00 1.o 1,300 sq.m. or more P6,000.00 PROVIDED, HOWEVER, that on business maintaining or operating branch or sales offices the following permits fees per branch shall be imposed: a. With area of 500 sq.m. or less and/or with 500 workers, whichever is higher: Fees 1) With principal office within the City P150.00/branch 2) With principal office outside the City P300.00/branch b. With area or more than 500 sq.m. but less than 1,000 sq.m. and/or with 1,000 workers, whichever is higher: 1) With principal office with the City P300.00/branch 2) With principal office outside the City P600.00/branch c. With area of 1,000 sq.m. or more and/or 1,000 or more workers, whichever is higher: 1) With principal office within the City P720.00/branch 2) With principal office outside the City P1,440.00/branch d. All occupations or callings subject to periodic inspection, surveillance and/or regulation by the Office of the City Mayor such as but not limited to: 1) Animal trainer, auctioneer, barber, floor managers, shoe makers, bartender, beautician, bondsman, butcher, expect, fortune teller, hair stylist, handwriting expect, hospital attendant, life guard, make-up artist, manicurist, masseuse-attendant, mechanic, photographer (itinerant), private ballistic expect, rig driver (kutsero), taxi dancer, waiter, etc. P60.00 One business, occupation or calling does not become exempt from the payment of the preceding schedule of fees by being conducted jointly or together with some other business, occupations or callings for which the permit fee has been paid. SECTION 65. Application for Permit. An application for permit shall be filed with the Business Permits and Licensing Office. The form sets forth all the necessary information including the name and citizenship of the applicant, the description of the business, occupation, or undertaking to be conducted. Any false statement made by the applicant or licensee shall constitute a sufficient ground for denial or revocation of the permit without prejudice to the criminal liability of the applicant or licensee. SECTION 66. Payment of Fees. Permit fees prescribed under Section 3 shall be paid to the City Treasurer or his duly authorized deputies before any business occupation or calling can be lawfully began or pursued. In the ensuing year, the payment of annual permit fees shall be within the first twenty (20) days of the beginning of the calendar year. SECTION 67. Posting of Permit. Every license shall keep his permit posted at all times in a conspicuous place of the business establishment or office. If he has no fixed place of business or office, he shall immediately be produced upon demand by the duly authorized deputies of the City Mayor or Chief, Business Permits and Licensing Office. SECTION 68. Revocation of Permit. when a person doing business or engaging in an activity under the provisions of the Local Government Code violates any provision of this Ordinance; violates any condition set forth in the permit; refuses to pay an indebtedness or liability to the City of Marikina; abuses his privilege to do business or pursues an activity with the City of Marikina to the injury of public morals or peace; when the place where such business or undertaking is conducted becomes a nuisance or is permitted to be used as a resort for disorderly characters, or women of ill repute; or when the applicant has made any false statement or any portion on his application, the City Mayor or his duly authorized deputies may, after investigation, revoke the permit. Such revocation shall forfeit all sums which have been paid with respect to the right granted in addition to the penalties provided for under this Ordinance. SECTION 69. Expiration upon Revocation or Surrender. Every permit shall cease to be in force upon revocation or surrender thereof. Every person holding a permit shall surrender the same upon revocation, or upon closure of the business or discontinuance of the undertaking for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, charges, or fees due thereof. The issuance of the permit shall not relieve the permit from the fulfillment of the requirements of the other departments in connection with the operation of business or conduct of any activity prescribed under this Code. ETISAc Failure to renew the City Permit within the prescribed period shall subject the tax payer to a twenty-five percent (25%) surcharge of the permit fee. SECTION 70. Barangay Clearance. All business establishment applying for on renewing business permits shall secure barangay clearance from the barangay where they are located and pay barangay clearance fees, if any, before a Mayor's Permit may be issued. However, if such barangay clearance is not acted upon by the barangay within seven (7) days after filing thereof, the Mayor may issue the permit applied for. SECTION 71. Non-Issuance of Permit. A Mayor's Permit may be refused on the ground that the person applying for a permit has violated and continues to violate any Ordinance or regulation relating to such a permit. SECTION 72. Revocation of Permit. Upon proper and written notice, the City Mayor may revoke the permit and close the establishment for any of the following reasons: a. Violation of any condition set forth in the permit; Abuse of privilege to do business or pursue an activity to the injury of public morals and peace; and b. When the place of business becomes a nuisance or is allowed to be used by disorderly characters, criminals or persons of ill repute. SECTION 73. Separate Permit on Different Kinds of Business. If a person desires to engage in more than one kind of business, he shall secure corresponding permits and pay the permit fee imposed on each separate or different business, notwithstanding the fact that he may conduct or operate all such distinct business in one establishment only. SECTION 74. Issuance or Certified Copy and Amendment of Permits. a) The office of the City Mayor, through the Business Permits and License Office, shall, upon presentation of the satisfactory proof that the original copy permit certificate has been lost, stolen, or destroyed, issue a certified copy upon a fee of fifty pesos (P50.00) for each certified copy issued. b) ISSUANCE OF AMENDED BUSINESS PERMITS AND OTHER REQUEST FOR DOCUMENTS . A fee of Five Hundred (Php500.00) Pesos shall be imposed for the issuance and documentation of amended business permits such as change of business status, capitalization, ownership, trade name, location, nature of business and other changes including requests for records and documents from the Business Permits and Licensing Office (BPLO). (As per Ord. No. 59, S.2012) b.1 Amendments Requirements b.1 Transfer of Ownership Affidavit/Sworn Statement b.2 Transfer of Location Affidavit/Sworn Statement & Bgy. Clearance Notify (Engr. Dept., Fire & Health Office) b.3 Change of Trade Name DTI/Sworn Statement b.4 Change of Nature DTI/Sworn Statement b.5 Others (Single Prop./ Board Reso. & Secretary Certificate Partnership/Corporation) SECTION 75. Abandonment or Closure of Business. When a business or occupation is abandoned or closed, the person conducting the same shall submit to the City Treasurer within twenty (20) days from the date of such abandonment or closure, a sworn statement to that effect, stating therein the date of abandonment or closure and the corresponding taxes due that must be liquidated, otherwise said business shall be presumed to be still in actual operation. All taxes due and payable for the corresponding quarter should be settled before a business is deemed officially closed or abandoned. All taxes already paid for the whole current year shall not, however, be subject to a refund for the unused term. HCSEcI SECTION 76. Retirement of Business. any person who desires to retire his business may do so on or before the expiry date set forth in his permit. Full payment of the annual fee, however, must be made by the person retiring from such business, and under no circumstances shall refund be made corresponding to the unused period. Failure to surrender the permit on or before the expiration date shall be constructed to mean that the business is being continued and taxes or fees corresponding to the succeeding quarter becomes due and payable. SECTION 77. Death Permitee. When an individual paying a permit fee dies, and the same business is continued by his heirs or persons interested in his estate, no additional payments shall be required on the unexpired term for which the fee was paid. SECTION 78. Inspections of Business Establishment. Business establishment shall be subject to inspection during their business hours by any duly authorized official with a mission order issued by the head of the department concerned, connected with public health, welfare and safety and who has technical and official authority in such matters to see to the effective compliance of the requirements of Ordinances and provisions of existing laws and of this Code. CHAPTER 14 Special Permit Fees for the Operation of Cockpits SECTION 79. Application. Applicants intending to operate a cockpit shall file an application prescribed therefore with the office of the Mayor through the Business Permits and License Office. The application shall be supported by a copy of the authority granted by the City Council; provided, however, that the provisions of the Cockfighting Law shall be applicable. SECTION 80. Imposition of Fees. The following fees shall be paid to the City Treasurer. Fees 1. Mayor's Permit Fee P12,500.00 2. Plasada 1% 3. Soltada: a) Regular/Ordinary 50.00 per fight b) Special cockfight and derby not more than 75.00 per fight one (1) day c) Derby with more than one (1) day 200.00 per fight 4. Other Permit Fees (Annual Fee) a) Promoter P1,250.00 b) Pit Manager P500.00 c) Referee or sentenciador P300.00 d) Bet Manager (kasador) P250.00 e) Bet Taker (kristo) P200.00 f) Gaffers (mananari) P100.00 5. Special Permit Fees for Special cockfight shall be paid: a) International derby P12,500.00 per fight b) Special cockfights w/ no derby P1,250.00 c) Special cockfights w/ one (1) day derby P2,500.00 d) Special cockfights w/ more than one (1) day P5,000.00 SECTION 81. Time of Payment. The fees imposed under Item (4) above shall be paid within the period prescribed. While items (2) and (3) above shall be paid within the first twenty (20) days of the month next following. SAHEIc CHAPTER 15 Permit Fees for Firing Range SECTION 82. Imposition of Fees. Every person or entity who shall establish, operates, maintain gun clubs within Marikina shall first secure a permit from the City Mayor through the Office of Public Order and Safety and pay the corresponding annual fees: Fees 1-5 firing range P625.00 6-10 firing ranges P1,250.00 more than 10 firing ranges P2,500.00 SECTION 83. Administrative Provisions. a) The prerequisites of law relative to the establishment, operation, and maintenance of firing ranges should be strictly complied with before a permit shall be issued. b) Upon the order of the City Mayor, the Office of Public and Safety shall have the authority to inspect firing ranges to ensure that the standards specifications relative to public safety are strictly complied with. SECTION 84. Time of Payment. The annual fees imposed shall be paid to the City Treasurer upon order of payment given by the Office of Public Safety and Security and renewable on or before the prescribed period. CHAPTER 16 Special Permit Fees for Cold Storage and Ice Plants SECTION 85. Imposition of Fees. Every person or entity who shall use cold storage units and ice plants for business within Marikina shall first secure a special permit from the City Mayor through the City Engineer and pay the corresponding annual fees: Refrigeration or cold storage units, with the following total cold storage capacity: Not exceeding 5 cu.m. 200.00 Over 5 to 15 cu.m. 350.00 Over 15 to 25 cu.m. 600.00 Over 25 to 35 cu.m. 1,000.00 Over 35 to 50 cu.m. 1,500.00 Over 50 cu.m. 2,000.00 SECTION 86. Time of Payment. The fees imposed shall be paid to the City Treasurer upon order of payment given by the City Engineer and renewable on or before the prescribed period. IaSAHC CHAPTER 17 Special Permit Fees for Lumberyards SECTION 87. Imposition of Fees. Every person or entity who shall establish, operate and maintain lumberyards within Marikina shall first secure a special permit from the City Engineer and pay the corresponding annual fee of Five Hundred Pesos (P500.00). SECTION 88. Time of Payment. The fees imposed shall be paid to the City Treasurer and renewable on or before the prescribed period. CHAPTER 18 Special Permit Fees for Storage of Flammable, Combustible, or Explosive Substances SECTION 89. Imposition of Fees. Every person or entity who shall establish, operate and maintain storage of flammable, combustible, or explosive substances within Marikina shall first secure a permit from the City Engineer in coordination with the City Fire Marshall and pay the corresponding fees: a) Flammable liquids: 1. with flash point at 20 degrees F or below such as gasoline and other carbon besolphide, naptha, benzol, allodin and acetone: Over 5 to 25 gals. 11.25 Over 25 to 50 gals. 30.00 Over 50 to 100 gals. 60.00 Over 100 to 500 gals. 120.00 Over 500 to 1,000 gals. 180.00 Over 1,000 to 1,500 gals. 240.00 Over 1,500 to 2,000 gals. 300.00 Over 2,000 to 2,500 gals. 480.00 Over 2,500 to 3,000 gals. 600.00 Over 3,500 to 4,000 gals. 720.00 Over 4,500 to 8,000 gals. 900.00 Over 8,000 to 10,000 gals. 1,200.00 Over 10,000 to 50,000 gals. 1,800.00 Over 50,000 to 200,000 gals. 2,700.00 Over 200,000 to 500,000 gals. 3,600.00 Over 500,000 to 1,500,000 gals. 4,800.00 Over 1,500,000 gals. 6,000.00 2. with flash points at above 20 degrees F and below 70 degrees F such as alcohol, amyl-acetate, tuluol, ethyl acetate: IADaSE Over 5 to 25 gals. 22.50 Over 25 to 50 gals. 30.00 Over 50 to 100 gals. 45.00 Over 100 to 500 gals. 75.00 Over 500 to 1,000 gals. 120.00 Over 1,000 to 5,000 gals. 300.00 Over 5,000 to 25,000 gals. 600.00 Over 25,000 to 50,000 gals. 1,200.00 Over 50,000 gals. 1,500.00 3. with flash point at above 70 degrees F up to 200 degrees F such as Turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent, polishing liquids: Over 5 to 25 gals. 11.25 Over 25 to 50 gals. 18.00 Over 100 to 1,000 gals. 75.00 Over 1,000 to 5,000 gals. 150.00 Over 5,000 to 10,000 gals. 300.00 Over 10,000 to 50,000 gals. 450.00 Over 100,000 to 500,000 gals. 750.00 Over 500,000 to 900,000 gals. 1,250.00 Over 900,000 gals. 3,000.00 4. with the flash point of over 200 degrees F when subject to spontaneous ignition or is artificially heated to a temperature equal to or higher than its flash point as petroleum oil, crude oil, others: Over 5 to 25 gals. 11.25 Over 25 to 50 gals. 18.00 Over 50 to 100 gals. 30.00 Over 100 to 500 gals. 90.00 Over 5,600 to 1,000 gals. 180.00 Over 1,000 to 20,000 gals. 300.00 b) Flammable gases: Over 15 to 25 gals. 15.00 Over 25 to 100 gals. 30.00 Over 100 to 500 gals. 90.00 Over 500 to 2,000 gals. 180.00 Over 2,000 to 10,000 gals. 450.00 Over 10,000 to 50,000 gals. 900.00 Over 50,000 to 100,000 gals. 1,350.00 Over 100,000 gals. 2,250.00 c) Combustible solids: 1) Calcium Carbide: Over 10 up to 20 kg. 33.75 Over 20 up to 50 kg. 45.00 Over 50 up to 500 kg. 90.00 Over 500 up to 1,000 kg. 135.00 Over 1,000 up to 5,000 kg. 180.00 Over 5,000 up to 10,000 kg. 225.00 Over 10,000 up to 50,000 kg. 337.00 Over 50,000 kg. 450.00 2) Pyrolyxin: AcDaEH Over 10 to 50 kg. 30.00 Over 50 to 200 kg. 60.00 Over 200 to 500 kg. 120.00 Over 500 to 1,000 kg. 225.00 Over 1,000 to 3,000 kg. 450.00 Over 3,000 to 10,000 kg. 750.00 Over 10,000 kg. 1,500.00 3) Matches: Over 25 to 100 kg. 30.00 Over 100 to 500 kg. 150.00 Over 1,000 to 5,000 kg. 300.00 Over 5,000 kg. 1,200.00 4) Nitrate, phosphorous, bromine, sodium, picric acid, and other hazardous, explosive, corrosive, oxidizing and lachrymatory properties: Over 5 to 25 kg. 30.00 Over 25 to 100 kg. 45.00 Over 100 to 500 kg. 112.00 Over 500 to 1,000 kg. 225.00 Over 1,000 to 5,000 kg. 337.50 Over 5,000 kg. 450.00 5) Shredded combustible, materials such as wood shavings (kusot), Waste (estopa), sisal, oakum, and other similar combustible shaving and fine materials: Over 5 to 25 kg. 30.00 Over 25 to 100 kg. 45.00 Over 100 to 500 kg. 112.00 Over 500 to 1,000 kg. 225.00 Over 1,000 to 5,000 kg. 337.50 Over 5,000 kg. 450.00 6) Tar, resin, copra, rubber coal, bluminous coal and similar combustible materials: Over 50 to 100 kg. 33.75 Over 100 to 1,000 kg. 67.50 Over 1,000 to 5,000 kg. 135.00 Over 5,000 kg. 225.00 SECTION 90. Time of Payment. Upon issuance of the order of payment by the City Treasurer or his authorized representative, the fees imposed shall be paid to the City Treasurer. CHAPTER 19 Other Regulatory Fees SECTION 91. Bicycle and Pedicab Registration Fee. There shall be collected from every person who shall own or possess any bicycle or pedicab the amount of Fifteen Pesos (P15.00) per bicycle and Fifty Pesos (P50.00) per pedicab to cover the cost of registration and issuance of plate number. The plate number shall be placed on a portion of the bicycle or pedicab exposed to public view. Proof of ownership shall be required prior to registration and issuance of plate number to the owner of a bicycle or pedicab. The registration shall be renewed on or before the anniversary date thereof, and failure to renew same on time shall be subject the owner thereof to a surcharge and interest provided in this Code. DaEATc SECTION 92. Hunting Permits Fee. No person hunts any available within the City without first obtaining a permit from the City Mayor, for which a fee of One Hundred Pesos (P100.00) shall be paid. Such permit shall last for ten (10) days from issuance and the same amount of fee shall be paid for every renewal thereof. Only those given special permits to possess and use air guns may apply for hunting permit fee. SECTION 93. Registration Fee for Animal-Drawn Vehicle. Every owner or operator of animal-drawn vehicle such as calesa, caretela, caromata, or the like shall register such vehicle with the City Treasurer. The latter shall issue the corresponding plate number upon payment of annual fee of fifty pesos (P50.00), and renewable every year thereafter on or before the anniversary thereof. SECTION 94. Permit to Possess and Carry Air Guns. No person shall possess and carry air guns without first securing a permit from the City Mayor through the Office of Public Order and Safety paying a fee of One Hundred Pesos (P100.00) to the City Treasurer. Such permit shall be renewable on or before the anniversary date thereof. Failure to renew same on time shall subject the owner thereof to a surcharge of twenty-five percent (25%) of the basic imposed. CHAPTER 20 Community Tax SECTION 95. Imposition of Tax. There is hereby imposed the collection of community tax as enumerated herein. a. Individuals liable to community tax Every resident of Marikina, eighteen (18) years of age or over, who has been regularly employed on a wage of salary basis for at least thirty (30) consecutive working days during any calendar year, who engages in business or occupation, who owns real property with an aggregate assessed valuation of one thousand pesos (P1,000.00) or more, who is required by law to file an income tax return shall pay an annual community tax of five pesos (P5.00) and an annual additional tax of one peso (P1.00) for every one thousand pesos (P1,000.00) of income, regardless of whether from business, exercise of profession or from property which in no case shall exceed five thousand pesos (P5,000.00). b. Juridical persons liable to community tax Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines with the principal office in Marikina shall pay an annual community tax of five hundred pesos (P500.00) and annual additional tax in accordance with the following schedule: AcTDaH 1) On the assessed value of real property owned by the taxpayer: Two Pesos (P2.00) for every five thousand pesos (P5,000.00); 2) Gross receipts or earnings derived by it from its business during the preceding year-two pesos (P2.00) for every five thousand pesos (P5,000.00). Provided, however, that the dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation: Provided, further that said additional tax shall not exceed ten thousand pesos (P10,000.00). SECTION 96. Place of Payment. The community tax may be paid to a duly bonded and Deputized Barangay Treasurer of the barangay where the individual resides or the City Treasurer's Office. SECTION 97. Time of Payment. Liability for the Community Tax accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year or otherwise lose the benefit of exemption on or before the last day of June, they shall be liable for the community tax on the day they reach such age when exemption ends. If a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of June, they shall be liable for the community tax on the day they reach such age when exemption ends. If a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last of March, he shall have twenty (20) days to pay the community tax without the penalty. Persons who come to reside in the Philippines or have reached the age of eighteen (18) years on/or after the first (1st) day of July of any year, or who cease to belong to an exempt class on/or after the same date, shall not be subject to the community tax for that year. Corporation established or organized on or before the thirtieth (30th) day of June shall pay the community tax for that year. Corporations established or organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without penalty. Corporations established or organized on or after the first (1st) day of July shall not be subject to the community tax for that year. SECTION 98. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the community tax. A community tax certificate may also be issued to any person or corporation not subject to the community tax upon payment of One Peso (P1.00). SECTION 99. Distribution of Proceeds. The proceeds of the community tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of the City. However, proceeds of the community tax collected through the Barangay Treasurer shall be divided equally between the barangay concerned and the City after deducting the cost of printing and distribution of the forms and related expenses incurred by the Bureau of Internal Revenue. aDSHCc The City Treasurer shall deputize the Barangay Treasurer to collect the community tax payable by individual taxpayers in their respective jurisdiction: Provided, however, that said Barangay Treasurers shall be bonded in accordance with existing laws. SECTION 100. Administrative Provisions. a. When an individual subject to the Community tax acknowledges any document before a notary public, takes an oath of office upon election or appointment to any position in the government service, receives any license, certificate, or permit from any public authority, transacts official business, or receives any salary or wage from any person or corporation, it shall be the duty of said officer, person or corporation, to require such individual to exhibit his community tax certificate. b. When any corporation, through its authorized officers, subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts any other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. c. The community tax certificate required in the two preceding paragraphs shall be the certificate issued for the current year, except for the period from January until the fifteenth (15th) day of April of each year, in which case, the certificate issued for the preceding year shall suffice. d. Individual taxpayers subject to community tax may be required by the City Treasurer or his deputies to present proof of their actual income, while corporations may be required to show their books and other financial records. This provision may only be required when in individual or juridical person is claiming to pay less than the maximum amount of additional community tax. e. Requirements for Business Operators and Administrative Officers of Government Offices. An Operator of business establishments, as well as administrative officers of national government units, including government owners or controlled corporations found in the City are required to submit not later than the fifteenth (15th) day of May of each year a list of persons under their employ, stating therein the following: 1) Name and address. 2) Total salaries, wages and allowances. 3) Community tax certificate number, date, place of issue and amount paid. Failure to submit the required listing shall subject the operator of business establishments or Administrative Officers of government units, as the case may be, for a penalty of Fifty Pesos (P50.00) for every month of delay or fraction thereof. CaESTA f. Any person securing community tax certificate shall accomplish and file a prescribed sworn declaration form to be officially provided therefore. For this particular purpose, the City Treasurer and deputy collectors of community taxes are hereby authorized to subscribe the declaration sheets filed by taxpayers. g. Penalty for Delinquency If the community tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid. CHAPTER 26 * Sanitary Inspection and Health Certificate Fees SECTION 133. * Sanitary Permit Fee. Every Owner/Operator of business entity, Industrial, Commercial, Institutional, Recreational, Accessories, Buildings or Houses for Rent and all business specified in Chapter III of Marikina Sanitation Code shall secure a Sanitary Permit to Operate from the City Health Office in accordance with the existing national and local rules and regulations. A service charge of Three Hundred (P300.00) Pesos is paid annually for all types of business. (as per Ordinance No. 08, S. 2008) SECTION 134. Sanitary Inspection Fees. Every owner/operator of business, Industrial, Commercial, Institutional, Recreational, Agricultural establishments, Accessories, Building or Houses for Rent/Lease and all business entities securing Sanitary Permit to Operate from the City Health Office, for the purpose of supervision and enforcement of existing rules and regulations on Health, Sanitation and safety of the Public. Upon payment to the City Treasurer of an annual fee in accordance with the following schedule: a) Financial institutions such as banks, pawnshops, insurance companies, finance and other investment companies dealers in securities and foreign exchange dealers Main Office 225.00 Every branch office 150.00 b) Gasoline service and filling stations 375.00 c) Private hospitals 600.00 d) Medical clinics and dental and animal hospitals 225.00 e) Dwellings and other spaces for lease or rent: Hotel, motels, apartels, pension inns, drive inns: With 150 or more rooms 600.00 With 100 to 149 rooms 450.00 With 50 to 99 rooms 300.00 With 25 to 49 rooms 150.00 With less than 25 rooms 112.50 Apartments, per door 30.00 Dormitories, lodging or boarding houses with accommodation for: 40 or more boarders or lodgers 375.00 15 to 39 boarders or lodgers 225.00 less than 15 boarders and lodgers 150.00 f) Institutions of learning 450.00 g) Media Facilities 150.00 h) telegraph, teletype, cable and wireless communication companies 150.00 i) Telephone, electric and power companies Main Office 300.00 Every branch office 150.00 j) Administration, display offices, and/or offices of professionals 75.00 k) Peddlers 15.00 l) Lending investors 150.00 m) All other business industrial, commercial agricultural establishments not specifically mentioned above: less than 25 sq.m. 300.00 25 sq.m. or more but less than 50 sq.m. 400.00 50 sq.m. or more but less than 50 sq.m. 500.00 100 sq.m. or more but less than 50 sq.m. 600.00 200 sq.m. or more but less than 50 sq.m. 700.00 500 sq.m. or more but less than 50 sq.m. 800.00 1000 sq.m. or more but less than 50 sq.m. 900.00 1500 sq.m. or more but less than 50 sq.m. 1,200.00 2000 sq.m. or more but less than 50 sq.m. 1,500.00 3000 sq.m. and up 3,000.00 n) Manufacturers, producers, foundry shops, laboratories, 600.00 privately-owned markets, shopping centers, talipapas, and warehouses o) Amusement places, such as theaters, coliseums, sauna baths, 600.00 massage clinics, operators of golf course, cockpit arenas, bowling alleys, stadia p) Other amusement place not mentioned above 400.00 q) Public eating places, such as restaurant, refreshment parlor, carinderia, etc. Public eating places with 50 or more personnel 600.00 Public eating places with less than 50 personnel 400.00 r) establishments offering services such as welding, vulcanizing, 350.00 printing, publishing, tailoring, barbering, and other similar services t) * Funeral parlors 400.00 u) Retailers and other establishments not included in the above 100.00 In case where a single person, partnership or corporation conducts or operates two or more businesses on one place or establishments, the sanitary inspection permit fee shall be imposed on the business with the highest rate. aETASc SECTION 135. Health Certificate Fee. All persons employed in business establishment engaged in food, entertainment, and personal services are required to undergo regular medical and physical examination given by government hospitals, medical clinics, and those private hospitals and medical clinics that maybe accredited for the purpose. Based on the favorable results of the medical and health examination and upon payment of an annual fee of One Hundred Pesos (P100.00) to the City Treasurer, the applicant shall be issued a chronologically numbered and serialized health certificate. The City Health office shall keep a file copy of the medical and physical examination. CHAPTER 29 * Mayor's Permit Fees for Signs, Signboards and Advertisements SECTION 142. * Directional Sign/Billboards (Mini), Advertising Waiting Sheds, Advertising Billboards, Community Billboards Authorized for Lease. The City Government of Marikina hereby authorizes the lease of selected billboards, waiting sheds, and advertising billboards to commercial, business, industrial, educational and other establishments and institution operating within and outside Marikina City at the rates prescribed hereunder: (As per Ordinance No. 15, S.2011) a) Directional Signs/Billboards (mini) Mini-Directional Signs (1.20m x 0.30m) P7,500.00/panel per year b) Waiting Sheds Illuminated Panel (1.00m x 1.50m) P5,000.00/panel for 6 mos. Overhead (.90m x 3.00m) P5,000.00/panel for 6 mos. c) Community Billboards (Single Face) P5,000.00/month 2.40m x 2.40m d) Advertising Billboards four panel P7,500.00/panel/mo. (3.70m x 3.70m) e) Advertising Billboards (Big Single Face) P10,000.00/month 4.80m x 4.80m f) Advertisements by means of placards, per 13.50 square meter or fraction thereof g) Advertisements for business or profession by means 150.00 of slides in moviehouses or theaters payable by owners of moviehouses, theaters, annually h) Advertisements for business or profession by means 1,200.00 of film exhibition payable by owners or operators of moviehouses, or theaters, annually In addition to the fees provided under items 1) and 15.00 2) of this section, for the use of electric neon lights in billboards, per square meter or fraction thereof i) Mass display of signs Tax per quarter From 100 to 250 display signs 450.00 From 251 to 500 display signs 675.00 From 501 to 750 display signs 825.00 From 751 to 1,000 display signs 1,050.00 For more than 1,000 display signs 2,250.00 j) Advertisements by means of vehicles, balloons, kites, etc. Per day or fraction thereof 60.00 Per week or fraction thereof 90.00 Per month or fraction thereof 120.00 k) Advertisements by means of promotional sales 750.00 (house to house), per day per person SECTION 143. Time of Payment. The annual fee imposed in this Chapter shall be paid to the City Treasurer before the advertisement, sign, signboard or billboard is displayed or distributed or at such other times as may be determined by regulation and renewable on or before January twenty (20) of each year. SECTION 144. Requirements. Any person desiring to display signs, signboards, billboards, or advertisement shall file an application with the Business Permits and License Office on the required form together with the approved sign permit issued by the City Engineer. CHAPTER 30 Fire Inspection Fee SECTION 145. Imposition of Fees. Any person, natural or juridical who uses or occupies any building or structure or who shall keep or store at his place of business or any place in Marikina, or transport or convey over the streets of Marikina any flammable, explosive, or highly combustible materials, shall first secure a permit from City Fire Marshal in coordination with the City Engineer and Chief of City Transportation Management and Development Office (CTMDO), and pay the corresponding annual fees thereof as follows: Authority Having Jurisdiction : 1. Construction, Installation & Storage City Engineer in coordination with the City Fire Marshal 2. Transportation/Conveyance CTMDO in coordination with the City Fire Marshal a) For the use or occupancy of buildings, structures, facilities, or their premises including the installation of fire protection and fire safety equipment: DcTSHa 1) Assembly buildings such as leisure's, theaters, P300.00 auditoriums, cockpits, grand-stands, boxing arenas, conventions halls, concert halls, race tracks, sports complexes, and the like 2) Educational/institutional buildings such as schools, P200.00 universities, hospitals, nursery and kindergarten school, day care centers, civic centers, and the like 3) Industrial/commercial buildings or establishments, P300.00 retailers/wholesalers, importers, exporters, manufacturers, producers, assemblers, distillers, and compounder, brewers 4) Eateries P150.00 5) Amusement places, such as night clubs, sauna and P300.00 bath houses, pub houses, disco beer houses, bar, cocktail, lounges etc. 6) Service contractors P75.00 7) Lessors of real property, per unit, and hotels, pension inns, P75.00 motels, boarding houses, per unit/chamber/room 8) Offices of professionals P75.00 b)Storage Occupancies 1) Lumberyards P300.00 2) Warehouse (highly combustible materials) P225.00 3) Warehouse (low combustible materials) P150.00 4) Parking garage P150.00 5) Cold Storage P225.00 6) Grains and foods P150.00 7) others P75.00 c) Processing of buildings plans 1) Residential P75.00 2) Commercial P150.00 3) Industrial P150.00 4) Others P75.00 d) For storage handling and/or use/installation and conveyance of combustible materials, flammable liquids and gases. d.1 For Storage of flammable liquids/liquefied Petroleum Gas and other compressed gas: 1) over 20 to 50 gals. of water capacity P60.00 2) over 50 to 100 gals. of water capacity P80.00 3) over 100 to 200 gals. of water capacity P100.00 4) over 200 to 300 gals. of water capacity P120.00 5) over 300 to 500 gals. of water capacity P160.00 6) For every additional 100 gals. of water capacity in 60.00 excess of 500 gals. d.2 For Storage of Combustible Solids aTDcAH 1) 20 kg. to 100 kg. P30.00 2) over 100 kg. to 400 kg. P45.00 3) over 400 kg. to 2,000 kg. P112.00 4) over 2,000 kg. to 4,000 kg. P224.00 5) over 4,000 kg. to 20,000 kg. P333.00 6) over 20,000 kg. P450.00 d.3 For Installation of Flammable Liquids, LPG and Compressed Gas Systems a. Gases exceeding 454 liters water capacity P300.00 for every additional 100 liters or fraction in P75.00 excess of 454 liters b. Flammable liquids in above ground & P500.00 underground tanks d.4 For Transportation and/or conveyance of flammable and/or combustible materials, explosive by means of motor or other means of transportation d.4.1 For every cargo trucks/other vehicle with a P500.00 load capacity not exceeding 500 gal. of flammable liquids For every additional 100 gallons P50.00 d.4.2 For every cargo trucks/other vehicle with a load P300.00 Capacity of not exceeding 500 kg. of explosives and/or Combustible materials including Hazardous Materials. For every additional 100 kg. P50.00 SECTION 146. Time of Payment. The fees imposed in this Article shall be paid to the City Treasurer within thirty (30) days after the inspection has been conducted for the purpose of securing a permit. SECTION 147. Administrative Provisions. The City Fire Marshal, in coordination with the City Engineer, shall have the supervision over the location and manner of storing and transporting flammable, explosive, and combustible materials, and installing gas system or cooking appliances in Marikina, subject to the rules and regulations on fire prevention and protection. If in his judgment, the location or manner of storing such materials, and the installation of the gas system or cooking appliances are improper and would serve as fire hazards, he shall issue an order to the owner/administrator of the building so that appropriate measures can be undertaken with respect to proper storage and care within twenty four (24) hours from receipt of the order. TAacCE a. No permit shall be issued for the Storage and Conveyance and handling of Flammable liquids, explosives, gun powder and other similar Hazardous Materials without first securing a Permit/Clearance from the Office of the City Fire Marshal and other Government agencies concerned, having jurisdiction with regards to handling and conveyance of said materials. b. Any building or structure which is declared by the City Engineer/City Fire Marshal as a fire hazard to adjoining establishments shall be removed or renovated in accordance with the applicable rules and regulations within thirty (30) days from receipt of the order from the City Engineer or City Fire. Marshal, for buildings, whose assessed value does not exceed five thousand pesos (P5,000.00), for buildings whose assessed value exceed in the above value the order shall be carried out within sixty (60) days. c. Unless otherwise provided by this Code and other existing ordinances the inspection shall be conducted annually before the granting of the permit therefore. CHAPTER 33 * Garbage Fee SECTION 161. * Rate of Fee. The following service charge or user charges shall be collected quarterly from every person (natural or juridical) engaged in business, occupations or calling or any undertaking in Marikina in accordance with the following schedule: Rates 1. Utility Companies P600.00/yearly 2. Financial Institutions P600.00/yearly 3. Gas Stations without store P600.00/yearly 4. Medical Clinic without Lying-Inns P600.00/yearly 5. LPG Dealers P600.00/yearly 6. Market Stalls (wet & dry except carinderia) P600.00/yearly 7. Media and Communication Facilities P600.00/yearly 8. Warehouse P600.00/yearly 9. Principal/Branch/Sales Offices P600.00/yearly 10. Service Contractors P600.00/yearly 11. Internet Shops P600.00/yearly 12. Funeral parlors without interment P600.00/yearly 13. Pay Parking Areas P600.00/yearly 14. Carwash P600.00/yearly 15. Car repair/Motor Shops P600.00/yearly 16. Vulcanizing Shops P600.00/yearly 17. Photo Developing P600.00/yearly 18. Food Carts (per cart) P600.00/yearly 19. Casinos P60,000.00/yearly 20. Circuses/Perya P100.00/day 21. Cockpits P12,000.00/yearly 22. Race Tracks P12,000.00/yearly 23. Off Track Betting Station P6,000.00/yearly 24. Sauna/Massage/Spa P6,000.00/yearly 25. Online Casino P6,000.00/yearly 26. Gasoline Station with Store P1,500.00/yearly 27. Hospitals P100.00/bed 28. Lying-Inn Clinics P100.00/bed but not Less than P600.00 29. Learning institutions P2.00/per student 30. Market Stall Carinderia P1,500.00/yearly 31. Market Restaurants P3,000.00/yearly 32. PUV Terminals/Garage P600.00/10 units & below Per Unit in excess of Ten (10) additional P50.00/unit 33. Film Shootings P100.00/day 34. Apartments P600.00/unit 35. Builders/Building Contractors P600.00 + P1,000.00 Per Project w/in Marikina 36. Printers/Publishers P12,000.00/yearly 37. Grocery Stores P6,000.00/yearly 38. Supermarkets P12,000.00/yearly 39. Funeral Parlor with Interment P600.00/room 40. Food Catering P12,000.00/yearly 41. Malls Administration P3.00/sq.m. 42. Market/Talipapa Administration P3,000.00 43. Condominium Administration P600.00/unit 44. Mobile Vending Operator P600.00/10 vendors or less Vendor in excess of Ten (10) additional P50.00/vendor 45. Restaurants P3,000.00/yearly 46. Carinderia P1,500.00/yearly 47. Fast Food P6,000.00/yearly 48. Sari-Sari Stores and Bakeries P600.00/yearly A Payment of P5.00 per Square Meter But Not less Than P3,000.00 and Nor More Than P30,000 per Annum for the following Establishments: SDHTEC 1. Amusement Places 2. Resorts 3. Movie Theaters/Cinemas 4. Gymnasiums 5. Membership Clubs/Associations 6. Reception Halls A Payment of P150.00 per Worker, per Annum, plus P2.00/Sq./M. But Not less Than P3,000.00 and Not More Than P50,000.00/Annum for the following Manufacturing: 1. Armscor 2. Confectionery 3. Cigarettes 4. Food 5. Shoes 6. Garments 7. Independent Wholesalers 8. Dealers, Distributors 9. Re-packers and Retailers On Manufacturers 1. P150.00 per annum, per worker but not less than P3,000.00 and NOT MORE THAN P50,000.00/ANNUM CHAPTER 39 * General Provisions SECTION 185. * Penalty. Any violation of the provisions of this Code not herein otherwise covered by a specific penalty, or of the rules and regulations promulgated under authority of this Code, shall be punishable by a fine of not less than one thousand pesos (P1,000.00) nor more than five thousand pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. CHAPTER 40 Final Provisions SECTION 186. Separability Clause. If for any reason, any provision, section or part of this Code is declared not valid by a court of competent jurisdiction, such judgment shall not affect or impair the remaining provisions, sections or parts shall continue to be in force and effect. IEHScT SECTION 187. Applicability Clause. All other matters relating to the impositions in this Code shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 188. Rules and Regulations. a) Upon approval of this Code, the City Mayor shall, through an executive order, designate and convene an oversight committee as herein provided for. The said committee shall formulate and issue the appropriate rules and regulations necessary for the efficient and effective implementation of any and/or all provisions of this Code. b) The committee shall be composed of the following: 1. City Administrator, who shall be the Chairman; 2. Chairman, Ways and Means Committee, Sangguniang Panlungsod; 3. Majority Floor Leader, Sanggunian Panlungsod; 4. City Treasurer; 5. City Assessor; 6. City Secretary; 7. Chairman, Local Finance Committee. c) The committee shall submit its report and recommendation to the City Mayor within two (2) months after its organization. d) A technical staff is hereby created to be composed of heads of departments in such number as the City Mayor may designate. A secretariat shall be chosen by the Chairman of the committee from among qualified employees of the City Government. e) The committee shall undertake an information campaign on this Code. f) Funds needed by the committee shall be provided by the City Mayor from any available funds. SECTION 189. Repealing Clause. All ordinances rules and regulations, or parts thereof, in conflict with, or consistent with any of the provisions of this Code are hereby repealed or modified accordingly. SECTION 190. Effectivity. This Code shall take effect after publication and/or posting in conspicuous place within the City. APPROVED by the SANGGUNIANG PANLUNGSOD of MARIKINA, this 28th day of June, 2013. CaASIc I hereby certify to the passage of the foregoing Ordinance which was duly approved by the Sangguniang Panlungsod of Marikina during its 2nd Special Session held on June 28, 2013. NORALYN R. TINGCUNGCO City Council Secretary ATTESTED: ANNA B. DAYAO City Councilor/Proponent RONNIE S. ACUA City Councilor ARIEL V. CUARESMA City Councilor FRANKIE C. AYUSON City Councilor JOSEPH B. BANZON City Councilor SERAFIN Y. BERNARDINO City Councilor MARK ALBERT J. DEL ROSARIO City Councilor CARISSA F. CARLOS City Councilor XYZA R. DIAZEN City Councilor MARIO M. DE LEON City Councilor ERNESTO M. FLORES City Councilor ELMER B. NEPOMUCENO City Councilor SUSANA P. MAGTUBO City Councilor EVA AGUIRRE-PAZ City Councilor ROMMEL F. ORTIZ City Councilor DOMINGO N. DELA PAZ City Councilor WILFRED S. REYES City Councilor PAUL DANIEL P. BELMONTE City Councilor JOSE FABIAN I. CADIZ, M.D. Vice-Mayor/Presiding Officer APPROVED by the HONORABLE MAYOR on _________________ DEL R. DE GUZMAN City Mayor <marikina.gov.ph/forms/mknaRevenueCode.pdf> last visited April 25, 2014.