Marikina Revenue Code of 1995

October 18, 1995 MARIKINA ORDINANCE NO. 224-95 ORDINANCE PROVIDING FOR THE MARIKINA REVENUE CODE OF 1995 INTRODUCED BY: Committee on Ways and Means WHEREAS, under Republic Act No. 7160, otherwise known as Local Government Code of 1991, the Municipal Government is authorized to create its own sources of revenues to defray the expenses of government; WHEREAS, effective delivery of services can best be achieved when the municipality can raise the needed revenues to finance public needs; WHEREAS, revenue raising can be maximized through sound and implementable methods of tax imposition and collection. NOW, THEREFORE, be it ordained by the Sangguniang Bayan in session duly assembled: CHAPTER 1 General Provisions SECTION 1. Title . This Code shall be known as the Marikina Revenue Code of 1995. SECTION 2. Scope . This Code shall govern the taxing powers 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 to taxation 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. cDCaTH 5. Assessment level the percentage applied to the market value of a 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 Municipal 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 juridical, not subject to professional tax whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this definition, the term "contractor" shall include general engineering, general building and specially 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 planing and surfacing and recutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments; steam laundries and laundries using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of 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, proprietors 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. 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 a 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 charge 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 Bayan 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, 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. cEaDTA 18. Lien a charge 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 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 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 to its manufacturing, mining, logging, commercial, 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 manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured so as to reduce it to marketable shape or prepare it for any for special use or uses to which it could not have been put in its original condition, or who by any such process, combines any such raw material or manufacture or partially manufactured products with other materials or products of the same or different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured 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. 21. Motor Vehicle any vehicle including its attachments propelled by any power other than muscular designed to run on public roads, used mainly for transportation. 22. Occupation one's regular business or employment, or an activity which 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 Municipal Government or by a franchise granted by the Sangguniang Bayan 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 form 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 prices, in acquiring an equally desirable substitute property or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar material. 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 Municipal 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. A warehouse that accept orders or issues sales invoices shall be considered a branch or sales office. DHEcCT 35. Wholesale sale where the purchaser buys the commodities for resafe, 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 the 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 acts is to be done as provided in this Code or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday in which case the same shall be excluded from the computation, and the next business day shall be considered the last day. 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 matter 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 be inconsistent 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 is covered by this Ordinance. SECTION 6. Exemption 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; c) All machineries and equipments 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 as 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 Municipal 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 Municipality not later than December 31, 1994 and every three (3) years thereafter for submission and approval by the Sangguniang Bayan. 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 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. AGRICULTURAL RICEFIELD P200/SQ.M. BACOOR 200/SQ.M. COMMERCIAL AND INDUSTRIAL LANDS BARANGKA LOCATION CLASSIFICATION MARKET VALUE A. BONIFACIO 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 R-5-A 800 GEN. JULIAN R-6 600 L. CRUZ R-6 600 M. CRUZ R-6 600 N. GONZALES R-6 600 KABO PIO R-5 700 GIL FERNANDO R-5 700 TIN FRANCISCO R-6 600 URBAN BLISS R-7 500 ATENEO DE MANILA R-5-A 800 LOYOLA TENANTS R-6 600 JESUS DELA PEA A. BONIFACIO C-3 P1,500 PROVIDENT VILLAGE R-4 900 PROVIDENT VILLAGE (St. Mary Ave. - A. Bonifacio to Riverdale) C-4 1,000 MALVAR R-5 700 A. FLORES R-5 700 ZAMORA R-5 700 CAPT. SINDO R-5 700 HALINA ST. R-5 700 LOPEZ JAENA R-5-A 800 T. CLAUDIO ST. R-6 600 MALANDAY LOYOLA GRAND VILLAS R-1 P1,300 MALAYA R-5-A 800 PARKLAND R-2 1,100 SAN DIEGO 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 (PH. I - V R-6 600 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 (Sumulong to Chestnut) R-4 900 A. TUAZON (Chestnut to Marcos Hi-way C-2 2,000 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 (I. Mendoza to Abad Santos) R-6 600 STA. ELENA J. P. RIZAL C-1 P2,500 A. TUAZON (Sumulong to San Roque) R-3 1,000 J. P. RIZAL (P. dela Paz to Capt. Moy) C-1 2,500 MARCOS CRUZ (J. P. Rizal to Capt. Moy) C-3 1,500 W. DELA PAZ (J. P. Rizal to Shoe Ave.) C-3 1,500 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 (Capt. Moy to W. dela Paz) C-3 1,500 E. DELA PAZ (W. dela Paz to Capt. Venciong C-2 2,000 JACINTO (W. dela Paz to Capt. Venciong C-3 1,500 JACINTO (Capt. Venciong to P. dela Paz) R-3 1,000 SAPATERO R-5-A 800 P. DELA PAZ C-3 1,500 STO. NIO J. P. RIZAL C-1 P2,500 SUMULONG (J.P. RIZAL to Shoe Ave.) C-1 2,500 SUMULONG (Shoe Ave. to Cainta) C-3 1,500 MARCOS CRUZ (P. dela Paz to Agricultures) R-3 1,000 P. BURGOS R-3 1,000 E. DELA PAZ (P. dela Paz to Virginia) R-3 1,000 E. JACINTO (P. Dela Paz to Sumulong) C-3 1,500 E. JACINTO (Sumulong to P. Antonio) R-5-A 800 NIMFA R-5-A 800 V. SANTOS R-2 1,000 P. DELA PAZ C-3 1,500 VILLALON R-5-A 800 AGRICULTURES 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 TANONG 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 (St. Mary Ave. Bonifacio to Riverside) C-4 1,000 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 I BAYAN-BAYANAN AVE. C-1 P2,500 J. MOLINA (J. P. Rizal to Katipunan R-4 900 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 (Exequiel to Bayan-bayanan) C-3 1,500 J. P. RIZAL (Malanday to Bayan-bayanan) C-2 2,000 J. P. RIZAL (Bayan-bayanan to Fairlane) C-3 1,500 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 (J. P. Rizal to Bangkaan) R-6 600 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 ST. 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 (Katipunan to Russet) R-5 700 RAINBOW (Katipunan to Lilac) R-6 600 MOLAVE (Katipunan to Lilac) R-5-A 800 RUSSET R-5 700 OLIVE (Russet to Lilac) R-5 700 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 RANCHO 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 KAGITINGAN 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 (Paraluman to Parang Boundaries R-5 P700 PARALUMAN (Lapu-lapu to A. de Guzman) R-7 500 TANDANG SORA R-5 700 LAPU-LAPU (E. Rodriguez to M. Tuazon) R-5 700 C. M. RECTO (IND. SITE) (M. Tuazon to Balite) I-1 700 BALITE (IND. SITE) I-3 500 CHAMPACA (IND. SITE) (C. M. Recto to Rosario Village) I-3 500 SANTAN (IND. SITE) (C. M. Recto to East Drive) I-2 600 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 (East Drive to Monterey) I-4 450 MARIKINA HEIGHTS BAYAN-BAYANAN AVENUE (Concepcion I to Bayan-bayanan Ext.) C-1 P2,500 BAYAN-BAYANAN EXT. (Bayan-bayanan Ext. to L. Kalayaan) C-4 1,000 IPIL ST. (Katipunan to Champagnat) R-5-A 800 IPIL ST. (Katipunan to Valenzuela) R-8 400 MOLAVE EAST (Bayan-bayanan to Lakandula) R-5-A 800 MOLAVE WEST (Bayan-bayanan to East Drive) R-5 700 MOLAVE WEST (East Drive to Lakandula) R-8 400 EAST DRIVE (Molave to L. Kalayaan) R-7 500 WEST DRIVE (L. Kalayaan to Narra) R-7 500 WEST DRIVE (Narra to Molave) R-8 400 T. BUGALLON (Molave to Kalayaan) R-7 500 KATIPUNAN (Molave to L. Kalayaan) R-8 400 LAKANDULA (Molave to L. Kalayaan) R-8 400 LOPE K. SANTOS (Molave to L. Kalayaan) R-8 400 CHAMPACA R-8 400 APITONG (Balagtas to Champagnat) R-8 400 MALIJAPO R-8 400 DAO (Bayan-bayanan to West Drive) R-8 400 NARRA (Bayan-bayanan to Molave West) R-8 400 TANGUILE (Apitong to Balagtas) R-8 400 MARIST VILLAGE R-6 600 LA MILAGROS SUBD. R-7 500 BALAGTAS (Narra to Molave) R-7 500 BALAGTAS (IND. SITE) (Molave to C. M. Recto I-2 600 CHAMPAGNAT ST. (Molave West to Molave East) R-8 400 CHAMPAGNAT ST. (Molave East to Apitong) R-4 800 VALENZUELA (Molave to Kalayaan) R-8 400 LADISLAO DIWA R-8 400 LIWASANG KALAYAAN (Bayan-bayanan to East Drive) R-7 500 LIWASANG KALAYAAN (T. Bugallon to East Drive) R-8 400 PALMERA HOMES R-4 800 AGRICULTURAL LANDS Kind of Land Market Value RICE FIELD P100.00-200.00/SQ.M. BACOOR 100.00-200.00/SQ.M. SCHEDULES OF UNIT VALUE FOR BUILDINGS AND OTHER STRUCTURES (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 5600-5850 5440-5680 2-C 5600-5840 5200-5440 5040-5280 4880-5120 TYPE HOSPITAL APARTELLE OFFICE BLDG. CATHEDRAL APARTMENT BLG. BANKS CHURCH, CHAPEL 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 SCHOOLS ONE FAMILY PARLOR 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 2400-2880 2240-2480 2080-2320 2000-2240 3-C 2080-2320 1520-1760 1440-1680 3-D 1520-1760 880-1120 TYPE GASOLINE DUPLEX CARPARK SUPERMARKET STATION DWELLING BLDG. SHOPPING BLDG. TOWNHOUSE 1-A 6000-6240 5840-6080 5760-6000 5680-5920 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 MOTEL ACCESSORIA COLD STORAGE GYMNASIUM; ROW HOUSE RECREATIONAL BUILDING 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 ACCESSORY MARKET HOUSE INDUSTRIAL BLDG. LODGING HSE BLDG. LAUNDRY CONVENT GUARDHOUSE 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 2560-2800 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 3840-4080 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 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 Municipality 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; SECTION 12. Coverage . For purposes of real property taxation, the term "idle lands" shall include the following: (i) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted with permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. (ii) 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. 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). cDAEIH SECTION 13. Exemption from Idle Lands Tax . Owners of the idle lands shall be exempted from payment of the additional levy for reason of force majeure ,civil disturbance, natural 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 Municipal 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-one (31);and the last installment, on or before December thirty-one (31). SHacCD 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 shall the total interest on the unpaid tax or portion thereof exceed eighteen (18) months. DEacIT SECTION 15. Disposition of Proceeds. The proceeds of the real property tax, including interest thereon, and process for the use, lease or disposition, sale or redemption of 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) Municipal Share Thirty-five percent (35%) shall accrue to the general fund of the Municipality of Marikina. c) Barangay Share Thirty Percent (30%) shall be distributed among the component barangays of the Municipality of Marikina in the following manner: 1) Fifty percent (50%) shall accrue to the barangay where the property is located; 2) Fifty percent (50%) shall accrue equally to all component barangays of this municipality. 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. The proceeds of the additional real property tax accruing to Special Education Fund shall automatically be released to the Local Municipal 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 approved 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 Municipal 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 cannot be located to the administrator or occupant of the property. (2) Copy of the warrant shall be furnished to the Municipal 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. AHDcCT (3) A report on the levy shall be submitted to the Municipal Mayor and Sangguniang Bayan 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 Municipal 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 Municipal 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 a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having a legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the entrance of the Municipal Hall building, or on the property to be sold or at any other place as specified in the notice of sale. The Municipal 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 Municipal Treasurer shall make a report to the Municipal Mayor and Sangguniang Bayan and which shall form part of their records. The Municipal 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 Municipal 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 Municipal 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 Municipal 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 Municipal Treasurer shall execute a deed conveying to the purchaser said property, free 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. (9) In case there is no bidder for the real property advertised for sale as provided herein, or of the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the Municipal Treasurer conducing the sale shall purchase the property in behalf of the Municipal 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 Municipal Government without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the Municipal 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 Municipal Government. DEHcTI (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 municipal government within one (1) month after the subject delinquent real property is forfeited in favor of the Municipal Government. (11) The Municipal 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 Municipal 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 Municipal 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 Municipal Treasurer or Municipal Assessor shall be exempt from payment of court and sheriff fees. c. Periods within which to Collect Real Property Taxes The Municipal 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 Municipal 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 Municipal Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose. The Municipal 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 Municipality 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 Municipal 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 Municipal 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 Municipal Assessor once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing from calendar year 1994. CDAEHS For this purpose, the Municipal 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 Municipal 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 Municipal Assessor may secure certification from the Municipal Engineer. e. Declaration of Real Property by the Municipal 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 Municipal 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 Municipal Assessor. (3) No oath shall be required of a declaration thus made by the Municipal Assessor. f. Listing of Real Property in the Assessment Rolls . (1) The Municipal Assessor shall prepare and maintain an assessment roll wherein all real property shall be listed, whether taxable or exempt, located within the jurisdiction of the Municipality. 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 Municipal 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 Municipal Assessor within (60) days from the date of such transfer. (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, there shall be prepared a schedule of fair market values by the Municipal Assessor for the different classes of real property situated in the Municipality for enactment into a separate Ordinance by the Sangguniang Bayan. The approved schedule of fair market values shall be published in a newspaper of general circulation in the Municipality or posted in two other conspicuous public places therein. (2) In the preparation of schedule of fair market values, the Municipal Assessor shall be guided by the rules and regulations issued by the Department of Finance. j. Authority of Municipal Assessor to Take Evidence For the purpose of on which to base the market values of any real property, the Municipal Assessor or is 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, is ownership, amount, nature, and value. cAaDHT k. Amendment of the Schedule of Fair Market Values The Municipal Assessor may recommend to the Sangguniang Bayan amendments to correct errors of valuation in the schedule of fair market values. The Sangguniang Bayan 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 municipal 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 Municipal 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 Municipal 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 acknowledgment. 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 Municipal Assessor. Said official shall likewise furnish the Municipal Assessor with copies of the building floor plans and/or certificates of registration or installation of other machineries which may not be permanently or temporarily attached to land or another real property but falling under the definition of the term machinery and the rules and guidelines issued by the Department of Finance. e. It shall be the duty of all Geodetic, Engineers, public or private to furnish, free of charge, the Municipal 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 receipts 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 Municipal 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 declarations sent through the mails by the Municipal 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 will fully 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 wilfully 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 charges with the duty of collecting the tax due on real property who wilfully 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 to assist the Municipal Assessor or Municipal Treasurer in such administration, who wilfully 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 any appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by 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. c. The Municipal 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 Business SECTION 21. 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, repackers, processors, brewer, distillers rectifiers and compounder of liquor distilled spirit and wines of manufactures of any articles 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 P165.00 P10,000.00 or more but less 220.00 than 15,000.00 15,000.00 or more but less than 20,000.00 302.00 20,000.00 or more but less than 30,000.00 440.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 825.00 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,650.00 100,000.00 or more but less than 150,000.00 2,200.00 150,000.00 or more but less than 200,000.00 2,750.00 200,000.00 or more but less than 300,000.00 3,850.00 300,000.00 or more but less than 500,000.00 5,500.00 500,000.00 or more but less than 750,000.00 8,000.00 750,000.00 or more but less than 1,000,000.00 10,000.00 1,000,000.00 or more but less than 2,000,000.00 13,750.00 2,000,000.00 or more but less than 3,000,000.00 16,500.00 3,000,000.00 or more but less than 4,000,000.00 19,800.00 4,000,000.00 or more but less than 5,000,000.00 23,100.00 5,000,000.00 or more but less than 6,500,000.00 24,375.00 6,500,000.00 or more At a rate of thirty seven and a half percent (37 1/2%) of one percent. The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, repackers, 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. (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 P18.00 P1,000.00 or more but less than 2,000.00 33.00 2,000.00 or more but less than 3,000.00 50.00 3,000.00 or more but less than 4,000.00 72.00 4,000.00 or more but less than 5,000.00 100.00 5,000.00 or more but less than 6,000.00 121.00 6,000.00 or more but less than 7,000.00 143.00 7,000.00 or more but less than 8,000.00 165.00 8,000.00 or more but less than 10,000.00 187.00 10,000.00 or more but less than 15,000.00 220.00 15,000.00 or more but less than 20,000.00 275.00 20,000.00 or more but less than 30,000.00 330.00 30,000.00 or more but less than 40,000.00 440.00 40,000.00 or more but less than 50,000.00 660.00 50,000.00 or more but less than 75,000.00 990.00 75,000.00 or more but less than 10,000.00 1,320.00 100,000.00 or more but less than 150,000.00 1,870.00 150,000.00 or more but less than 200,000.00 2,420.00 200,000.00 or more but less than 300,000.00 3,300.00 300,000.00 or more but less than 500,000.00 4,400.00 500,000.00 or more but less than 750,000.00 6,600.00 750,000.00 or more but less than 1,000.00 8,800.00 1,000,000.00 or more but less than 2,000,000.00 10,000.00 2,000,000.00 or more At a rate of fifty percent (50%) of one percent (1%) 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 at the rate of one-half (1/2) of the rates prescribed under Subsection 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; 4) Laundry soap, detergents, and medicine; 5) Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides, insecticides, herbicides, and other farm inputs; 6) Poultry feeds and other animal feeds; 7) School supplies; and 8) Cements. HEaCcD 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 for the Rate of Tax Preceding Calendar Year Per Annum First P400,000.00 or less 2% In excess of P400,000.00 1% For gross receipts or sales of Thirty Thousand Pesos (P30,000.00) or less, the barangays, through an Ordinance, shall have the exclusive power to impose tax on retail stores, with fixed establishments at the rate not exceeding one percent (1%) on such gross sales or receipts after the required business permits (new and renewal) are secured from the Business Permits and Licensing Office. cCHITA (E) Exporters/Importers Importers or exporters shall be taxed either under manufacturer, contractor, retailer or wholesaler, depending on how the business is conducted or operated as provided in this Code. (F) On contractors and other independent contractors in accordance with the following schedule: From Sales/Receipts Amount of Tax for the Preceding Calendar Year Tax Per Annum P5,000.00 or less P27.50 Per LGC Per LGC P5,000.00 or more but less than 10,000.00 61.60 P10,000.00 or more but less than 15,000.00 104.50 P15,000.00 or more but less than 20,000.00 165.00 P20,000.00 or more but less than 30,000.00 275.00 P30,000.00 or more but less than 40,000.00 385.00 P40,000.00 or more but less than 50,000.00 550.00 P50,000.00 or more but less than 75,000.00 880.00 P75,000.00 or more but less than 100,000.00 1,320.00 P100,000.00 or more but less than 150,000.00 1,980.00 P150,000.00 or more but less than 200,000.00 2,640.00 P200,000.00 or more but less than 250,000.00 3,630.00 P250,000.00 or more but less than 300,000.00 4,620.00 P300,000.00 or more but less than 400,000.00 6,160.00 P400,000.00 or more but less than 500,000.00 8,250.00 P500,000.00 or more but less than 750,000.00 9,250.00 P750,000.00 or more but less than 1,000,000.00 10,250.00 P1,000,000.00 or more but less than 2,000,000.00 11,500.00 Over P2,000,000.00 At a rate of fifty percent (50%) of one percent (1%) of excess over P2,000,000.00 + P11,500.00 (G) Banks and other financial institutions which include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange 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 interpost, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property, insurance premium. (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: a. Owners or operators of Amusement/Vending Devices 1. jukebox machine 2. machine or apparatus for visual entertainment 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. coin-operated amusement machine or apparatus b. Owners or operators of Amusement 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. supper clubs, cocktail lounges or bars, beer gardens, pubhouses, disco houses and other similar establishments 5. cabarets, dance halls, or dancing pavilions 6. skating rinks 7. bath houses, resorts, and the like 8. swimming pools only 9. steam baths and other similar establishments 10. contractors 11. billiards and pool halls 12. circuses, carnivals, and the like 13. side shows 14. bowling alleys 15. merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries or similar contrivances 16. theaters and cinema houses 17. boxing stadia, auditoriums, gymnasiums, concert or similar halls or similar contrivances 18. boxing, wrestling, or martial arts contest 19. race tracks for conducting horse races 20. race tracks for conducting dog races 21. cockpits 22. gun clubs 23. judo-karate clubs 24. pelota/squash courts 25. tennis courts 26. off-track, off-fronton betting stations c. Owners or operators of Educational, Life and/or Memorial Plans d. Owners or operators of stock markets e. Owners or operators of boarding houses f. Owners or operators of golf links 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 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-lease of real estate, including accessories, apartel, pension inn, apartment, condominium house for lease, rooms, and space for rent; dealer of real estate. t. Owners or operators of private markets, shopping centers SECTION 22. Payment of Tax . The tax shall be paid to the Municipal Treasurer or his duly authorized deputies before any business herein specified can be lawfully 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 calendar quarter. If the tax has been paid 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 23. 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. 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 payment of the tax has been made. d. Death of Licensee. When any individual paying a business tax dies and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. CTDAaE e. Issuance of Sales Invoices or Receipts. All persons subject to the business tax shall prepare and issue sales or commercial invoices or receipts in accordance with the requirements of the Bureau of Internal Revenue (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. 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 24. 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 25. 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 one 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),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 business. SECTION 26. Surcharges and Interests 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 27. Situs of the Tax . All business establishments such as factories, assembly plants, plantations, farms and project offices which are found in Marikina shall be subjected to the following sales allocations and situs of tax: 1) 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 percent (70%) thereof shall be taxable by the locality where the factory, plant, plantation, farm or project is actually located. 2) 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. 3) 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: a) Sixty percent (60%) where the factory is located, and b) Forty percent (40%) where the plantation is located c) Likewise banks and financial institutions shall be subjected to the herein allocation of gross receipts or sales. SECTION 28. 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 a prescribed form. No business shall be retired or terminated unless all the past and current taxes are paid. A sworn statement of its gross receipts for the current year shall be presented to the BPLO and the corresponding taxes shall be collected. Failure to surrender the business permit/retire the business within the prescribed period shall be subject the taxpayer to a twenty five percent (25) surcharge. CHAPTER 4 Tax on Transfer of Ownership of Real Property SECTION 29. Imposition of Tax. There is hereby imposed a tax at the rate of fifty percent (50%) 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 and/or zonal value of the property in case the monetary consideration involved in the transfer is not substantial, whichever is higher. SECTION 30. 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. 6656 otherwise known as the Act on Comprehensive Agrarian Reform Program. SECTION 31. Administrative Provisions. The Register of Deeds of Marikina shall, before registering any deed, require the presentation of evidence of payment. The Municipal Assessor shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one in place thereof. Notaries public shall furnish the Municipal 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 32. 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 of 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. 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 Percent (75%) of one percent (1%) of the gross receipts derived from the operation of the business for the preceding calendar year. 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. LibLex SECTION 35. Time of Payment . The tax shall be due and payable in full to the Municipal 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 of Tax . A franchise tax of Fifty Percent (50%) of one percent (1%) the gross annual receipts, which shall include both cash sales on account realized during the preceding calendar year within the municipality 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 franchises. 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 business started to operate, the tax shall be based on the gross 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 a 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 municipal regulatory measures: 1) All business enjoying a franchise either granted by the Congress of the Philippines, national franchising offices, or the Sangguniang Bayan when operating within the territorial jurisdiction of Marikina shall be subject to the levy and other Municipal regulatory measures. 2) All government-owned or -controlled corporations engaged in public utility, public service and regulated amusements operating in Marikina. 3) Any activity which the Municipal 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 . 1) All income realized from the operation in Marikina by any establishment granted a franchise shall be taxable by the Municipality at the rate provided herein regardless of where it is recorded. 2) Those with plants and factories in Marikina but whose goods and services are sold and recorded outside the Municipality 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 application with the Office of the Municipal Mayor and the Municipal Administrator and attaching the following documents/information: 1) Copy of the franchise. 2) Certificate of registration from the Securities and Exchange Commission. 3) Current year plan of operation in the Municipality. 4) Last year's gross receipt from operation in the Municipality, if applicable. SECTION 40. Time of Payment . The tax shall be paid to the Municipal Treasurer within the first twenty (20) days of January, or of each subsequent quarters. CHAPTER 7 Tax on Sand, Gravel and Other Quarry Resources SECTION 41. Imposition of Tax . A tax of TEN PERCENT (10%) 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 municipality. cEaDTA The corresponding permit to extract the above-mentioned quarry resources shall be issued exclusively by the Office of the Municipal Mayor. No renewal of 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: 1) Sixty percent (60%) to the Municipality; 2) Forty percent (40%) to the barangay from where the quarry resources are extracted. aSATHE 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 THIRTY PERCENT (30%) of the gross receipt from admission fees. a. 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 municipal treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. b. 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. c. For the purpose of collecting this tax, the proprietor, lessee or operator concerned shall be issued by the municipal treasurer a separate color coded admission ticket to be patrons or customers separate from the ordinary theater admission tickets, with a numbered ticket stub 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 administration 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 must be printed on both ends of tickets such that when divided into two (20) upon being presented for admission, the serial number shall appear no 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 Municipal Treasurer as if no exemption has been granted. EAcHCI 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 Municipal 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 Articles. c. Registration of admission ticket The proprietors, lessees or operators of amusement places shall register their admission tickets to the Office of the Municipal 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 therefor. Separate sets of tickets shall be registered and used therefor. 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 Municipal Mayor and Municipal 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 municipality 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. prLL 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. 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 municipal 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 Municipal Treasurer on or before the last day of March of every year. Such list of professionals shall include the following information: 1) Name of professional; 2) Profession 3) Amount of tax paid; 4) Date and number of official receipt; 5) Year covered 6) Place of payment SECTION 50. Exemption . Professionals employed in the government shall be exempt from the payment of this tax. CHAPTER 10 Annual Fixed Tax on Delivery and Service Motor Vehicles of Manufacturers or Producers, Wholesalers or Dealers or Retailers of Certain Products SECTION 51. Imposition of Tax . An annual fixed tax of FIVE HUNDRED PESOS (P500.00) shall be paid for every truck, van or any motor vehicles used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, softdrinks, cigars and cigarettes, and other products which may hereafter be determined by this sanggunian to sales outlets, or consumers, whether directly or indirectly within the municipality. The manufacturers, producers, wholesalers, dealers and retailers referred to in this section shall be exempt from the tax on peddlers as elsewhere provide in this Code. SECTION 52. Payment of Tax . The tax prescribed herein shall be paid to the Municipal Treasurer or his duly authorized deputies on or before the twentieth (20th) day of January each year. In the 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. THCASc CHAPTER 11 Community Tax SECTION 53. Imposition of Tax . There is hereby imposed the collection of community 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 additional 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 the business or exercise of profession and/or one peso (P1.00) for every one thousand pesos of income from real property which in no case shall the additional tax 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 an annual additional tax in accordance with the following schedule: 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 54. 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 55. 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. As regards those who reached the age of eighteen (18) 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. aCSTDc 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. Corporations 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 such year. SECTION 56. 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 shall also be issued to any person or corporation not subject to the community tax upon payment of one peso (P1.00). SECTION 57. Distribution of Proceeds . The proceeds of the community tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of the Municipality. However, proceeds of the community tax collected through the Barangay Treasurer shall be divided equally between the barangay concerned and the Municipality after deducting the cost of printing and distribution of the forms and related expenses incurred by the Bureau of Internal Revenue. The Municipal 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 58. 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, it shall be the duty of said officer, person or corporation, it shall be the duty of said officer, person or corporation to require such individual to exhibit his community tax certificate. aESIDH b. When, through is authorized officers, any corporation subject to the community tax received 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 Municipal 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 an 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. a) Operators of business establishments, as wells as administrative officers of national government units including government owners or controlled corporations found in the Municipality 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. ICHAaT 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. f. Any persons securing community tax certificate shall accomplish and file a prescribed sworn declaration form to be officially provided therefor. For this particular purpose, the Municipal 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 12 Tax on Transportation Business SECTION 59. Imposition of Tax . Operators of motor vehicles for hire with garage or terminal in Marikina shall pay an annual fixed based on the following: a) Buses, cargo trucks and vans P400 per unit b) Taxis 200 per unit c) Jeepneys 100 per unit d) Other vehicles for hire 100 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 60. 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. REGULATORY AND SERVICE FEES CHAPTER 13 Fees for Sealing and Licensing of Weights and Measures SECTION 61. Rate of Fee . A fee of TWO HUNDRED PESOS (P200.00) per device shall be imposed and collected for the sealing and licensing of weights and measures used by businesses within the municipality. SECTION 62. Time of Payment . The fees herein imposed shall be paid and collected by the Municipal Treasurer upon the sealing of licensing of the * before the anniversary date thereof. The Official Receipt evidencing payment shall serve as a license to use such instrument for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Subject to such guidelines as may be prescribed by the Department of Science and Technology, all weights and measures used in public and private markets, stores and other similar establishments shall be duly licensed and sealed by the appropriate agency of the municipal government, and therefore, use of weights and measures not sealed or licensed even if sealed or licensed but the same are not properly sealed shall be deemed a violation of this Ordinance which will merit sanction or penalty in accordance therewith. All other fraudulent practices and even unlawful possession or use of instruments and measures shall equally be meted the penalty herein prescribed. SECTION 63. Imposition of Tax . As a prerequisite for the use of instrument of weights and measures, every person within Marikina using such instruments in his business, profession or calling shall have them treated and sealed annually and pay the fees therefor to the Municipal Treasurer as follows: FEE FOR SEALING OF WEIGHTS PRESENT RATE PROPOSED RATE MEASURES With capacity of not more than 30 kgs. P2.00 P15.00 With capacity of more than 30 kgs. but not more than 300 kgs. 3.00 20.00 With capacity of more than 300 kgs. but not more than 3,000 kgs. 5.00 40.00 With capacity of more than 3,000 kgs. 5.00 50.00 Re-testing and resealing of gasoline pump 5.00 50.00 PROVIDED THAT, since the present existing rates are lower than the prescribed rates imposed herein by more than One Hundred Percentum (100%) the rates shall be increased One Hundred Fifty Percentum (150%) upon the initial implementation of this Ordinance and every year thereafter, the same rate of increase shall be imposed where necessary until such time as said existing rates have reached or equalled the herein prescribed rates. a) For sealing linear metric measures Not over one meter P20.00 Over one meter 30.00 b) For sealing metric instrument of capacity Not over ten liters 20.00 Over ten liters 30.00 c) For sealing metric instruments of weights with capacity of not more than 30 kg. but not more than 300 kg. 40.00 With capacity of more than 300 kg. but not more than 3,000 kg. 50.00 With capacity of more than 3,000 kg. 60.00 d) For sealing apothecary balance or other balances of precision Over 3,000 kg. 80.00 Over 300 to 3,000 kg. 60.00 Over 30 to 300 kg. 40.00 30 kg. or less 20.00 e) Sealing scale or balance with complete set of weights For each scale or balance with complete set of weights for use therewith Free For each extra weight 10.00 For each and every re-testing and re-sealing of weights and every re-testing and re-sealing of weights and measures instruments outside the office, an additional service charge of twenty pesos (P20.00) for each instrument shall be collected. f) For sealing of gasoline, diesel and oil pumps, per pump 20.00 g) Electric meters, per meter Residential 50.00 Commercial 200.00 Industrial 100.00 h) Water meters, per meter Residential 50.00 Commercial 100.00 Industrial 200.00 Others 50.00 SECTION 64. Payment of Fees and Surcharges . The fees herein imposed shall be paid to Municipal Treasurer and renewable on or before the anniversary date thereof. The official receipt evidencing payment shall serve as license to use such instruments for one (1) year from the date of sealing unless such instruments become defective before the expiration period. Failure to have the instruments re-tested and the corresponding fee paid therefor within the prescribed period shall subject the owner or user to a surcharge of twenty five percent (25%) of the prescribed fees plus interest of two percent (2%) per month or fraction thereof; Provided, however, that in no case shall the interest exceed thirty six (36) months. THaCAI SECTION 65. Exemptions . a) All instruments for weights and measures used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free. b) Instruments of weights and measures intended for sale by manufacturers, importers and dealers are exempt from the fees imposed in this Chapter. SECTION 66. Administrative Provisions . a) The Municipal Treasurer is hereby required to keep full sets of secondary standard for the use in testing of weights and measures instruments. These secondary standards shall be compared with the fundamental standards in the National Institute of Science and Technology at least once a year. b) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within Marikina. c) Instruments of weights and measures found defective, and if such defects are found to be beyond repair, shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Municipal Auditor or their representatives. d) Any instruments of weights and measures found by inspectors to be defective which remains unclaimed within one hundred (100) days from the date of confiscation, after due notice shall automatically be forfeited in favor the Municipal Government. caCTHI SECTION 67. Fraudulent Practices relative to weights and measures and corresponding penalties. a) Following are considered among fraudulent practices: Any person, other than the official sealer of weights and measures: 1) Who places an official tag or seal upon any instrument of weights or measures, and attaches it thereto; or 2) Who fraudulently imitates any mark, stamp or brand, tag or other characteristic signs used to indicate that weights and measures have been officially sealed; or 3) Who alters in any way the certificate given by the sealer as an acknowledgement that the weights and measures mentioned therein have been duly sealed; or 4) Who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate, or license, or any dye for printing or making stamps, tags, certificates, or licenses which are an imitation of, or purport to be lawful stamp, tag, certificate or license of the kind required by the provisions of this Article; or 5) Who alters the written or printed figures or letters on any stamp, tag, certificate or license used or issued; or 6) Who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate, or license for the purpose of using or re-using the same in payment of fees or charges imposed in this Article. 7) Who procures the commission of any such offense by another; Shall for each of the offense above be fined by not less than two hundred pesos (P200.00) nor more than five thousand pesos (P5,000.00) or imprisoned for not less than one (1) month nor more than one (1) year, or both, at the discretion of the court. b) Unlawful possession or use of instrument not sealed before using and not re-sealed within twelve (12) months from first sealing Any person who makes a practice of buying or selling goods by weight and/or measure, or of furnishing services the value of which is estimated by weight or measure, and any person who uses in any purchase or sale or in estimating the value of any service furnished by an instrument of weights and measures that has not been officially sealed, or if previously sealed, the license therefor has expired and has not been renewed in due time, shall be punished by a fine not exceeding five hundred pesos (P500.00) or by imprisonment not exceeding one (1) year, or both, at the discretion of the court. c) Alteration or fraudulent use of instrument of weights and measures: 1) Any person who, with fraudulent intent, alters any scale or balance, weight or measure after it is officially sealed or who knowingly uses any false scale or balance, weight or measure whether sealed or not; or 2) Any person who fraudulently gives short weight or measure in the making for a sale or who fraudulently takes excessive weight or measure in the making of a purchase or who, assuming to determine truly the weight or measure, fraudulently misrepresents the weight or measure thereof, shall be punished by a fine not less than two hundred pesos (P200.00) nor more than five thousand pesos (P5,000.00) or by imprisonment not less than three (3) months nor more than one (1) year or both, at the discretion of the court. SECTION 68. Administrative Penalties . The Municipal Treasurer may compromise the following acts of omission which do not involve fraud before a case is filed in the court. a) Any person making a practice of buying or selling any weight and measure using unsealed and/or unregistered instrument: 1) When the weight or measure is correct P300.00 2) When the weight or measure is incorrect but within a tolerable allowance of defect or short measure 500.00 b) Failure to produce a weight and measure tag, or license certificate upon demand but the instrument is duly registered: 1) When the weight or measure is correct P200.00 2) When the weight or measure is incorrect but within a tolerable allowance of defect or short measure 400.00 Any person found violating any of the provisions under this Section for the second time shall be fined twice the amount of the prescribed penalties. CHAPTER 14 Mayor's Permit Fees on Business SECTION 69. Rate of Fees . The following Mayor's Permit fees shall be collected for the issuance of municipal 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 and/or wines: 1.a Wholesale of foreign liquors P480.00 1.b Retail of foreign liquors 240.00 1.c Wholesale of domestic liquors 180.00 1.d Retail of domestic liquors 120.00 1.e Wholesale of fermented liquors 180.00 1.f Retail of fermented liquors 120.00 1.g Wholesale of Vino liquors 120.00 1.h Retail of Vino liquors 60.00 1.i Retail tuba, basi, and/or tapuy 60.00 2. Dealers in tobacco: 2.a Wholesale of leaf tobacco 480.00 2.b Retail of leaf tobacco 240.00 2.c Wholesale tobacco dealers 240.00 2.d Retail tobacco dealers 120.00 3. Owners or operators of amusement places/devices: 3.a Night clubs/day clubs 4,800.00 3.b Supper clubs, cocktail lounges, bars, disco houses, Beer Gardens, and other similar establishments 2,400.00 3.c Cabarets, dance halls, or dancing pavilions 1,200.00 3.d Social clubs, voluntary associations or organizations 1,200.0 3.e Skating Rinks 1,200.00 3.f Bath Houses, resorts, and the like per establishment 1,200.00 3.g Steam baths, saunas, and the like per establishment 4,800.00 3.h Billiard/Pool Halls, per table 60.00 3.i Bowling Establishments 4,800.00 3.j Circuses, Carnivals, fun houses and the like 1,200.00 3.k Merry-go-rounds, ferris wheels and similar contrivances, per device 60.00 3.l Theaters, cinemas: Air-Conditioned 4,800.00 Not Air-conditioned 2,400.00 Itinerant Operators 60.00/day 3.m Boxing stadia, auditoriums, gymnasia, concert halls, or similar halls or establishments 4,800.00 3.n Race Tracks establishments - 3.o Tennis, Pelota, Squash, per court 60.00 3.p Jai-alai/Coliseums per establishment 4,800.00 3.q Off-tracks/betting station per station 1,200.00 3.r Amusement devices, per device 60.00 3.s Music Lounges and Sing-along restaurants 2,400.00 4. Financial institutions/lending institutions 4.a Main Office 4,800.00 4.b Per branch 2,400.00 4.c Money shops, per establishment 1,200.00 5. Dealers in Securities including Foreign Exchange dealers 1,200.00 6. Educational life/memorial plan 6.a Principal Office 2,400.00 6.b Per branch/agency 1,300.00 7. Subdivision Operators 1,200.00 8. Private Cemeteries/memorial parks 2,400.00 9. Boarding/lodging houses, hotels, motels, spartels, pension inns, drive ins, dormitories, dwellings and other space for lease or rent 600.00 10. Dancing schools, driving schools, judo/karate schools, reading schools, EDP, etc. 600.00 11. Medical Clinic 299.00 12. Detective/Security agencies; 12.a Principal Office 600.00 12.b For every locality where security guards are posted 120.00 13. Recruitment/employment agencies: 13.a For abroad 239.00 13.b For domestic 120.00 14. Private hospitals 897.00 15. Institution of learning 718.00 16. Media Facilities 718.00 17. Telegraph, Teletypes Cable and Wireless Communication Components 1,455.00 18. Terminal garage for bus, taxi and other Public Utility Vehicles except those used for home garage 1,196.00 b. On other activities: 1. Use of delivery trucks/vans of dealers any product regardless of the number of trucks/vans 120.00 2. Maintaining window/display office 240.00 3. Promoters, sponsors, or talent scouts 600.00 4. Holding stage shows, etc. which is payable by the operator 600.00 5. Maintaining a liaison/administrative and/or similar offices, including office of professionals with an areas as follows: 5.a 400 sq.m. or more 1,200.00 5.b 300 or more but less than 400 960.00 5.c 200 or more but less than 300 720.00 5.d 100 or more but less than 200 480.00 5.e 50 or more less than 100 240.00 5.f Less than 50 sq.m. 120.00 6. Operation of bodega/warehouse 1,200.00 7. Cold Storages 360.00 8. Refrigerating Cases 120.00 9. Lumberyards 600.00 10. Car exchange on consignment basis 1,200.00 11. Storage/sale of flammable or explosive substances 120.00 12. Peddlers 120.00 13. Billboards, signboards and other forms of advertisements 120.00 14. Film shooting, per day 120.00 15. Gun clubs 600.00 16. Judo-Karate clubs 120.00 c. All other businesses not specifically mentioned herein (based on areas). 1. Based on area: 1.a Less than 50 sq.m. 72.00 1.b 50 sq.m. or more less than 100 120.00 1.c 100 sq.m. or more less than 200 240.00 1.d 200 sq.m. or more less than 300 360.00 1.e 300 sq.m. more or less than 400 600.00 1.f 400 sq.m. or more less than 500 840.00 1.g 500 sq.m. or more less than 600 960.00 1.h 600 sq.m. or more less than 700 1,080.00 1.i 700 sq.m. or more less than 800 1,200.00 1.j 800 sq.m. or more less than 900 1,320.00 1.k 900 sq.m. or more less than 1,000 1,440.00 1.l 1,000 sq.m. or more less than 1,100 1,560.00 1.m 1,100 sq.m. or more less than 1,200 1,800.00 1.n 1,200 sq.m. or more less than 1,300 2,400.00 1.o 1,300 sq.m. or more 4,800.00 2. PROVIDED, HOWEVER, that on businesses maintaining or operating branch or sales offices the following permit fees per branch shall be imposed: 2.a With area of 500 sq.m. or less and/or with 500 workers, whichever is higher: 2.a.1 With principal office within the municipality 120.00 Per Branch 2.a.2 With principal office outside the municipality 240.00 Per Branch 2.b With area of more than 500 sq.m. but less than 1,000 sq.m. and/or with 1,000 workers, whichever is higher: 2.a.1 With principal office within the municipality 120.00 Per Branch 2.a.2 With principal office outside the municipality 240.00 Per Branch 2.c With area of 1,000 sq.m. or more and/or 1,000 or more workers, whichever is higher: 2.b.1 With principal office with the municipality 240.00 Per Branch 2.b.2 With principal office outside the municipality 480.00 Per Branch d. All occupations or callings subject to periodic inspection, surveillance and/or regulation by the Office of the Municipal Mayor such as but not limited to: 1. Animal trainer, auctioneer, barber, floor managers, shoe makers, bartender, beautician, bondsman, butcher, chambermaid, cook, criminologist, electrician, forensic 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. P48.00 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 70. 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 71. Payment of Fees . Permit fees prescribed under Section 3 shall be paid to the Municipal 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. AaEcDS SECTION 72. 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 Municipal Mayor or Chief, Business Permits and Licensing Office. SECTION 73. 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 Municipality of Marikina; abuses his privilege to do business or pursues an activity with the Municipality 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, criminals, or women of ill repute; or when the applicant has made any false statement or any portion on his application, the Municipal Mayor or his duly authorized deputies may, after investigation, revoke the permit. Such revocation shall forfeit all sums which may have been paid with respect to the right granted in addition to the penalties provided for under this Ordinance. SECTION 74. Expiration Upon Revocation or Surrender . Every permit shall cease to be in force upon revocation or surrender thereof. Every person holding a permit shall surrender the same upon revocation, or upon closure of the business or discontinuance of the undertaking for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, charges, or fees due thereon. The issuance of the permit shall not relieve the permitee 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. Failure to renew the Mayor's Permit within the prescribed period shall subject the tax payer to a twenty five percent (25%) surcharge of the permit fee. SECTION 75. Barangay Clearance . All business establishment applying for or 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 76. 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 77. Revocation of Permit . Upon proper and written notice, the Municipal 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; b) Abuse of privilege to do business or pursue an activity to the injury of public morals and peace; and c) When the place of business becomes a nuisance or is allowed to be used by disorderly characters, criminals or persons of ill repute. SECTION 78. 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 businesses in one establishment only. SECTION 79. Issuance of Certified Copy and Amendment of Permits . a) The Office of the Municipal Mayor, through the Business Permits and License Office, shall, upon presentation of satisfactory proof that the original copy of 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. SECTION 80. Abandonment or Closure of Business . When a business or occupation is abandoned or closed, the person conducting the same shall submit to the Municipal 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. SECTION 81. 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 82. Death of 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 83. Inspection 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 matter to see to the effective compliance of the requirements of Ordinances and provisions of existing laws and of this Code. CHAPTER 15 User Charges (Garbage Fees) SECTION 84. 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: A. Amusement Places: Per Quarter a.1 Amusement places (per device) 18.00 a.2 Billiard/Pool Halls (per table) 9.00 a.3 Bowling establishments: a.3.a Automatic (per lane) 36.00 a.3.b Non-automatic (per lane) 27.00 a.4 Casinos 1,800.00 a.5 Circuses, carnivals, and the like 450.00 a.6 Cockpits 24.40 a.7 Gymnasiums 24.40 a.8 Membership Clubs, associations, or organizations: a.8.a Serving food, drinks, and lodging 720.00 a.8.b Serving food and drinks only 360.00 a.9 Night/Day Clubs, discos, and other similar establishments: a.9.a Night clubs 900.00 a.9.b Day clubs 540.00 a.9.c Cocktail lounges, bars, beer gardens, discos 360.00 a.9.d Cabaret, dance halls 270.00 a.9.e Music Lounges, sing-along restaurants 360.00 a.10 Race tracks, Jai-alai, etc. 900.00 For every track betting center 180.00 a.11 Resorts or other similar establishments 180.00 a.12 Sauna baths and massage clinics (per cubicle) 36.00 a.13 Skating rinks 180.00 a.14 Stadia, sports complex 450.00 a.15 Theaters/cinema houses with seating capacity of: a.15.a more than 2,000 persons 540.00 a.15.b 500 to 2,000 persons 360.00 a.15.c less than 500 persons 180.00 a.16 Pelota courts, tennis courts, etc. 45.00 B. Electric and Power Companies: b.1 Main Office and/or each power plant 2,700.00 b.2 Every branch office 900.00 C. Financial Institutions: c.1 Banks c.1.a. Commercial banks (main office) 900.00 Every branch office 270.00 c.1.b. Savings (main office) 360.00 Every branch thereof 90.00 c.1.c. Rural banks 180.00 c.2 Saving and Loan Associations, insurance companies, pawnshops: c.2.a. Main office 360.00 c.2.b. Every branch thereof 90.00 c.3 Lending Investors/Money Shops: c.3.a. Main office 360.00 Every branch thereof 90.00 c.3.b Authorized foreign exchange dealer 180.00 D. Gasoline Service/Filling Stations: d.1 Having an area of 1,500 sq.m. or more 350.00 d.2 Having an area of more than 1,000 sq.m. but less than 1,500 sq.m. 225.00 d.3 Having an area of 1,000 sq.m. or less 180.00 d.4 Curb pumps and filling stations 135.00 E. Private Hospitals and Medical Clinics with Bed Capacity of: e.1 More than 500 patients 900.00 e.2 301 to 500 patients 756.00 e.3 151 to 300 patients 648.00 e.4 101 to 150 patients 450.00 e.5 76 to 100 patients 378.00 e.6 51 to 75 patients 270.00 e.7 25 to 50 patients 144.00 e.8 less than 25 patients 90.00 e.9 Animal hospitals and others 180.00 F. Hotel: a. Five star, per room: 1. single bed 9.00 2. doubled bed 13.50 3. suite 18.00 b. Four star, per room: 1. single bed 7.20 2. double bed 10.80 3. suite 14.40 c. Three star, per room: 1. single bed 5.40 2. double bed 8.10 3. suite 10.80 F.2 Motels/drive-ins, per room 9.00 F.3 Hostels, Apartels, Pension Inns: a. With air-conditioner, per room: 1. single bed 5.40 2. double bed 7.20 b. Without air-conditioned, per room: 1. single bed 4.50 2. double bed 5.40 F.4 Boarding houses, lodging houses, dorms, bed spaces (per bed) 3.60 G. Institutions of Learning: g.1 Private universities, colleges, schools and educational/vocational institutions based on semestral enrollment as follows: 1. 50,000 students or more 1,440.00 2. 30,000 or more but less than 50,000 students 1,170.00 3. 20,000 or more but less than 30,000 students 810.00 4. 10,000 or more but less than 20,000 students 450.00 5. 5,000 or more but less than 10,000 students 270.00 6. 1,000 or more but less than 5,000 students 180.00 7. 300 or more but less than 1,000 students 90.00 8. Below 300 students 45.00 H. Liquefied Petroleum: h.1 Gas Dealer: 1. Marketer 180.00 2. Dealer 90.00 I. Market Stallholders: 1. Meat Section 22.50 2. Fish Section 22.50 3. Drygoods Section 11.50 4. Vegetables/Fruits Section 45.00 5. Rice, Corn and other cereals, Dried and Salted Fish Section 45.00 6. Poultry Section 45.00 7. Flower Shop Section 45.00 8. Groceries, General Merchandise, Chinawares & Home Appliances Section 22.50 9. Eateries and Refreshment Parlors Section Other Sections 22.50 Stallholders with more than five (5) sq.m. and/or rendering special services such as pawnshops, appliance stores, banks and other similar establishments shall be excluded under the term stallholders and levied garbage fees in accordance with the pertinent provisions of this Section. J. Media Facilities: j.1 Newspaper, books or magazines publications: 1. Daily newspapers 270.00 2. Weekly magazines 180.00 3. Books and other magazines 90.00 j.2 Radio stations 180.00 j.3 TV/CATV 270.00 K. Telegraph, teletypes, cable and wireless communication companies, etc. k.1 Main office 540.00 k.2 Every branch/station 180.00 L. Telephone companies: 1.l Main office 2,700.00 l.2 Every branch/station 900.00 M. Terminal Garages for bus, taxi, and other public utility vehicles except those used for home garage: m.1 1,000 sq.m. or more 450.00 m.2 700 or more but less than 1000 360.00 m.3 500 or more but less than 700 270.00 m.4 300 or more but less than 500 180.00 m.5 less than 300 sq.m. 90.00 N. Peddlers, Ambulant Vendors, Except Delivery Van/Truck 9.00 O. Administrative Offices, Display Offices/Professional Offices 36.00 P. Film shootings (per day) 0.90 Q. Private warehouses or bodega 90.00 R. All other businesses and other services not specifically mentioned above: r.1 Manufacturers, producers, & processors 1. Factory with aggregate area of: a. 1,000 sq.m. or more 2,250.00 b. 500 sq.m. or more but less than 1,000 1,530.00 c. 200 sq.m. or more but less than 500 1,080.00 d. 100 or more but less than 200 810.00 e. 50 or more but less than 100 540.00 f. 25 or more but less than 50 180.00 g. Less than 25 sq.m. 90.00 2. Principal/Branch or Sales Office with aggregate area of and based on the location of factory: RATE PER QUARTER Factory is: Within Outside Locality Locality a. 1,000 sq.m. or more 720.00 900.00 b. 500 or more but less than 1,000 540.00 630.00 c. 200 or more but less than 500 360.00 450.00 d. 100 or more but less than 200 270.00 360.00 e. 50 or more but less than 100 180.00 234.00 f. 25 or more but less than 50 54.00 90.00 g. Less than 25 sq.m. 18.00 36.00 r.2 Exporters/Importers 450.00 r.3 Brewers, distillers, compounders and Public Eating Places with area of: a. 1,000 sq.m. or more b. 500 or more but less than 1,000 2,250.00 c. 200 or more but less than 500 1,530.00 d. 100 or more but less than 200 1,080.00 e. 50 or more but less than 100 810.00 f. 25 or more but less than 50 540.00 g. Less than 25 sq.m. 180.00 h. Carinderia 90.00 r.4 Owners or operators of business establishments rendering services: 170.00 a. Business Offices of General Contractors (Building Specially Engineering),Manpower Service/Employment Agencies, private detective agencies with aggregate area of: 1. 1,000 sq.m. or more 1,350.00 2. 500 or more but less than 1,000 990.00 3. 200 or more but less than 500 720.00 4. 100 or more but less than 200 450.00 5. 50 or more but less than 100 180.00 6. 65 or more but less than 90.00 7. Less than 25 sq.m. 18.00 b. Other contractors/business establishments engaged in services, and printers and publishers with aggregate area of: 1. 1,000 sq.m. or more 2,025.00 2. 500 or more but less than 1,000 1,350.00 3. 200 or more but less than 500 990.00 4. 100 or more but less than 200 720.00 5. 25 or more but less than 50 180.00 6. Less than 25 sq.m. 54.00 c. Independent wholesalers, dealers, distributors, repackers and retailers, with aggregate area of: 1. 1,000 sq.m. more 1,800.00 2. 500 or more but less than 1,000 1,260.00 3. 200 or more but less than 500 900.00 4. 100 or more but less than 200 540.00 5. 50 or more but less than 100 270.00 6. 25 or more but less than 50 144.00 7. Less than 25 sq.m. 36.00 CHAPTER 16 Building and Other Construction Permit Fees SECTION 85. Administrative Provision. No person, firm or corporation, including government agencies, is allowed to erect, construct, alter, move, convert or demolish any building or structure without first obtaining a Building Permit issued by the Municipal Engineer/Building Official. SECTION 86. Occupancy Groups. For the purpose of fixing the amount of fees based on the use or occupancy of the building/structure, the group occupancy classification shall be the term of reference: a. CATEGORY I Residential b. CATEGORY II Commercial and Industrial c. CATEGORY III Social, Educational and Institutional d. CATEGORY IV Agricultural e. CATEGORY V Ancillary SECTION 87. Exemptions. No fees shall be charged on the following applications: a) Construction/addition/renovation/alteration/of public buildings, undertaken by the government. CASaEc b) Construction/addition/renovation/alteration of government owned tenement houses and other housing units while the title of the lot is still in the name of the government. c) Reconstruction of building or structures damages or destroyed by typhoons, fires, earthquake or other calamities provided that reconstruction shall not exceed twenty percent (20%) of the original construction cost filed with the Municipal Engineer/Building Official together with the certificate of damage not later than sixty (60) days after the occurrence of such calamity. d) Construction of buildings or structures by civic organizations, charitable institutions to be donated to the government for public use. e) Construction/addition/renovation/alteration/repair of buildings/structures and/or electrical equipment/installations owned by electric cooperatives. ADHCSE SECTION 88. Schedule of Fees for Zoning or Locational Clearance. a) Application/Filing Fee: 1. For locational clearance P30.00 2. For motion for reconsideration 75.00 3. For petition/request for reclassification 450.00 4. For filing complaint, except those involving pauper litigant which shall be free of charge 30.00 b) Processing Fee: 1. Residential (single detached and P0.45/sq.m. duplex type of total floor area 2. Commercial establishments including apartments, mass housing, townhouses P1.00/sq.m. constructed primarily for gain purpose of total floor area 3. Industrial establishments P1.50./sq.m. of total area 4. Institutional (schools, hospitals, etc.) P0.75/sq.m. of total floor area 5. Memorial Parks/Cemeteries P0.15/sq.m. of total floor area 6. Agro-Industrial: a) Manufacturing P1.50/sq.m. of total floor area b) Non-Manufacturing P0.75/sq.m. of total floor area 7. Telecommunication/tower P1.50/sq.m. of total base 8. Billboards P0.15/sq. ft. 9. Yards utilized for commercial purposes P0.45/sq.m. of total land area 10. Yards utilized for industrial purpose P0.75/sq. m of total land area 11. All types of renovation 50% of the prescribed rate. c) Certificate Fee For each certificate of conformance/non-conformance and all other certifications issued P15.00 SECTION 89. Schedule of Fees for Establishment of Line and Grade. a) All sides fronting or abutting/streets, rivers, and creeks 1) First 10 meters P 20.00 2) Every meter or fraction thereof in excess of 10 meters 1.00 b) All other sides: Every meter or fraction thereof 0.50 SECTION 90. Schedule of Building Permit Fees. The Building Permit Fee includes the excavation fee for foundation. However, while the application is still being processed, the Building Official may authorize all excavations for foundation and basement, for which the following fees shall be charged: a) Excavation for foundation, per cu. m. of excavation P 1.00 b) Excavation for basement, per cu. m. of excavation 1.00 c) Construction/addition/renovation/alteration of building under CATEGORY I (residential) shall be assessed according to the following rates: Area Rate of Fee Per Sq.m. 1. Original complete construction up to 20 sq. m. Exempted 2. Addition/renovation/alteration up to 20 sq. m. P 1.00 3. Above 20 sq. m. up to 50 sq. m 1.00 4. Above 50 sq. m. up to 100 sq. m 2.00 5. Above 100 sq. m. up to 150 sq. m 2.70 6. Above 150 sq. m 3.00 d) Construction/addition/renovation/alteration of buildings under CATEGORY II (commercial/industrial): Area Rate of Fee Per Sq.m. 1) Up to (20)5,000 sq. m. P 9.50 2) Above (20)5,000 sq.m. up to 6,000 sq. m. 9.00 3) Above 6,000 sq.m. up to 7,000 sq. m. 8.50 4) Above 7,000 sq.m. up to 8,000 sq. m. 8.00 5) Above 8,000 sq.m. up to 9,000 sq. m. 7.50 6) Above 9,000 sq.m. up to 10,000 sq. m. 7.00 7) Above 10,000 sq.m. up to 15,000 sq. m. 6.50 8) Above 15,000 sq.m. up to 20,000 sq. m. 6.00 9) Above 20,000 sq.m. up to 30,000 sq. m. 5.50 10) Above 30,000 sq.m 4.50 e) Construction/addition/renovation/alteration of buildings under CATEGORY III (social/educational/institutional): Area Rate of Fee Per Sq.m. 1) Up to 5,000 sq. m P 5.00 2) Above 5,000 sq.m. up to 6,000 sq. m. 4.50 3) Above 6,000 sq.m. up to 7,000 sq. m. 4.25 4) Above 7,000 sq.m. up to 8,000 sq. m. 4.00 5) Above 8,000 sq.m. up to 9,000 sq. m. 3.75 6) Above 9,000 sq.m. up to 10,000 sq. m. 3.60 7) Above 10,000 sq.m. up to 15,000 sq. m. 3.00 8) Above 15,000 sq.m. up to 20,000 sq. m. 2.75 9) Above 20,000 sq.m. up to 30,000 sq. m. 2.50 10) Above 30,000 sq. m. 2.00 f) Construction/addition/renovation/alteration/ of buildings structures under CATEGORY IV (agricultural, such as granaries, green houses, poultry houses, piggeries, hatcheries, stables, cow sheds, etc.): Area Rate of Fee Per Sq.m. 1) Up to 20 sq.m. Exempted 2) Above 20 sq.m. up to 500 sq.m. P1.00 3) Above 500 sq.m. up to 1,000 sq.m. 0.80 4) Above 1,000 sq.m. up to 5,000 sq.m. 0.60 5) Above 5,000 sq.m. up to 10,000 sq.m. 0.40 6) Above 10,000 sq.m. 0.20 g) Construction/addition/renovation/alteration of buildings/structures under CATEGORY V (ancilliary): 1) Buildings such as private garages and carports shall be charged fifty percent (50%) of the rate of the principal building of which they are accessories. TASCEc 2) All parts of buildings which are open on two or more sides, such as balconies, terraces, lannais, and the like, shall be charged fifty percent (50%) of the rate of the principal building of which they are a part. 3) Aviaries, aquariums, zoo structures and the like shall be charged in accordance with the rates for agricultural structures. h) Footings or foundations of buildings/structures. Per sq.m. or fraction thereof of footing or foundation encroachment projecting into an alley or street P200.00 i) Buildings with a height of more than eight (8) meters shall be charged an additional fee of twenty centavos (0.10) per cubic meter above eight (8) meters. j) Alteration/renovation/improvement on vertical dimensions of buildings/structures, such as facades, exterior and interior walls, shall be assessed in accordance with the following rates: Concrete hollow block and the like P2.00 Others 1.00 k) Alteration/renovation/improvement on horizontal dimensions of buildings/structures, such as floorings, ceilings and roofing shall be assessed in accordance with the following percentage of the cost of construction, including labor and materials fees provided in this Article whichever category applies: HIEASa 1) Concrete, bricks or tiles and the like 50% 2) Others 30% l. Repairs and Buildings and Structures: 1) For CATEGORIES I, II, and III: (a) Repairs costing five thousand pesos (P5,000.00) and less shall be exempted. (b) Repairs costing more than five thousand pesos (P5,000.00) shall be charged one percent (1.0%) of the estimated cost of repair. 2) For CATEGORY IV: (a) Repairs costing Five hundred Pesos (P500.00) and less shall be exempted. (b) Repairs costing more than P500.00 shall be charged one percent (1%) of the estimated cost of repair. 3) For CATEGORY V: (a) Repairs costing up to P1,000.00 shall be exempted. (b) Repairs costing more than P1,000.00 shall be charged one percent (1%) of the estimated cost of repair. THADEI SECTION 91. Ancilliary Structure. (a) Bank and Record Vaults: 1) Per cu.m. or fraction thereof P15.00 (b) Swimming pools 1) Residential Per cu.m. of fraction thereof 2.50 2) Commercial Per cu.m. or fraction thereof 7.50 3) Social/Instruction Per cu.m. or fraction thereof 5.00 Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged fifty percent (50%) of the above rates. Ancilliary structures to swimming pools, such as shower rooms, locker rooms and the like shall be charged fifty percent (50%) of the rates corresponding to the category of the swimming pool. (c) Construction of firewalls separate from the building: 1) Per sq.m. or fraction thereof P1.00 2) Provided, that the minimum fee shall be 20.00 (d) Construction/erection of towers including radio and TV towers, water tank supporting trilon or guyed trilon: Self-Supporting Guyed d.1 Up to 10 meters in height P1,000.00 P100.00 d.2 Every meter of fraction thereof 50.00 5.00 in excess of 10 meters in height d.3 Institutional d.3.a Up to 10 meters in height 800.00 80.00 d.3.b Every meter of fraction thereof 40.00 1.00 in excess of 10 meters in height Towers with platforms or floors shall be charged an additional fee in accordance with this Article. (e) Commercial/Industrial Storage Silos: 1) Up to 10 meters in height P1,000.00 2) Every meter of fraction thereof 50.00 in excess of 10 meters in height Silos with platforms or floors shall be charged an additional fee in accordance with this Article. (f) Construction of Smokestacks and Chimneys for Commercial/Industrial Use: 1) Smokestacks: 1.a Up to 10 meter in height measured from the base P100.00 1.b Every meter or fraction thereof in excess of 10 meters in height 5.00 2) Chimneys: 2.a Up to 10 meters in height measured from the base 20.00 2.b Every meter or fraction thereof in excess of 10 meters in height 0.50 g) Construction of commercial/industrial fixed oven: Per sq.m. or fraction thereof on interior floor areas 20.00 h) Construction of industrial silo/furnace/kiln: Per cu.m. or fraction thereof of volume 5.00 i) Construction of reinforced concrete or steel tanks for Category I buildings: 1.1 Up to 2 cu.m. Exempted 1.2 Every cu.m. or fraction thereof in excess of 2 cu.m. 5.00 j) Construction of reinforced concrete tanks for commercial/industrial use: j.1 Up to 10 cu.m. 200.00 j.2 Every cu.m. or fraction thereof in excess of 10 cu.m. 10.00 k) Construction of waste treatment tanks (including sedimentation and chemical treatment tanks) Per cu.m. to volume 1.00 l) Construction of steel tanks for commercial/industrial use: 1.1 Above ground: 1.1.a Up to 10 cu.m. 200.00 1.1.b Every cu.m. or fraction thereof in excess of 10 cu.m. up to 100 cu.m. 10.00 1.1.c Every cu.m. or fraction thereof in excess of 100 cu.m. up to 1,000 cu.m. 8.00 1.1.d Every cu.m. or fraction in excess of 1,000 cu.m. up to 5,000 cu.m. 6.00 1.1.e Every cu.m. or fraction thereof in excess of 5,000 cu.m. up to 10,000 cu.m. 4.00 1.1.f Every cu.m. or fraction thereof in excess of 10,000.00 cu.m. up to 20,000 cu.m. 3.00 1.1.g Every cu.m. or fraction thereof in excess of 20,000 cu.m. 2.00 2) Underground: 2.a Up to 20 cu.m. 300.00 2.b Per cu.m. or fraction thereof in excess of 20 cu.m. 10.00 2.c Saddle or trestle mounted horizontal tanks per cu.m. or fraction thereof of volume of tank 1.00 3) Booths, Kiosks, Platforms, Stage and the like: 3.a Construction of permanent type booths, kiosks, platforms, stage and the like: Per sq.m. or fraction thereof floor area 4.00 3.b Construction of temporary type booths, kiosks, platforms, stages, field offices, laborers quarters and the like: Per sq.m. or fraction thereof of floor area 2.00 3.c Inspection of knock-down type temporary booths, platforms, stage and the like: Per unit 10.00 m) Construction of Tombs and Canopies, Mausoleums and Niches in Cemeteries and Memorial Parks: m.1 Plain tombs or monuments without backdrop wall, canopy or roofing Exempted m.2 Canopied tombs, whether partially or totally roofed over; per sq.m. of covered area 2.00 m.3 Semi-enclosed mausoleums, whether canopied or not, per sq.m. of built-up area 2.00 m.4 Totally enclosed mausoleums, per sq.m. of floor area level 5.00 m.5 Multi-level interment niches, per sq.m. of floor area, per level 2.00 SECTION 92. Schedule of Plumbing Permit Fees. Plumbing Permits Fees shall be collected based on the following rates: a) For the installation of a unit composed of one (1) water closet, two (2) floor drains, one (1) lavatory, two (2) faucets and one (1) showerhead P10.00 b) For every fixture in excess of a unit: Per one (1) water closet 3.00 For one (1) floor drain 1.50 For one (1) sink 1.50 For one (1) lavatory 3.00 For one (1) faucet 0.75 For one (1) showerhead 0.75 For one (1) clop sink 3.00 For one (1) urinal 1.50 For one (1) bath tub 3.00 For one (1) grease trap 3.00 For one (1) garage trap 3.00 For one (1) bidette 1.50 For one (1) dental cuspidor 1.50 For one (1) gas fired water heater 1.50 For one (1) hot water broiler 1.50 For one (1) drinking fountain 0.75 For one (1) laundry sink 1.50 For one (1) bar or soda fountain sink 1.50 For one (1) laboratory sink 1.50 For one (1) fixed-type sterilizer 0.75 For one (1) water meter 0.75 For one (1) sanitary clean out (SC) 10.00 c) Construction of septic vault: 1) Category I (Residential) Exempted 2) All other categories: a) Up to 5 cu.m. of digestion chamber 10.00 b) Every cu.m. or fraction thereof in excess of 5 cu.m. 3.00 SECTION 93. Plumbing Inspection Fees. Fees for Plumbing Inspection shall be based on the following rates: DTAIaH For every inspection of water test P100.00 For every inspection of connection to sewer 30.00 For every inspection of connection of a single fixture 20.00 For every inspection of connection of a group of fixtures of not more than three (3) fixtures of any kind to the existing installation 30.00 For every fixture in excess of this group of any kind 10.00 For every inspection of water service only 50.00 For every inspection of water inspection, special ore miscellaneous 50.00 For every inspection trip during construction 2.00 Annual inspection of plumbing system 7.50 SECTION 94. Schedule of Fencing Permit Fees. Fees for Fencing Permit shall be based on the following rates: Rates of Fees Per sq.m. a) Fencing of concrete hollow blocks materials made/or barbed wire, chicken wire, hog wire or a combination thereof 1.00 b) Fences more than 1.80 meters in height per lineal meter or fraction thereof 2.00 SECTION 95. Schedule of Fees for Construction of Sidewalk. a) Up to 20 sq.m. 1.00 b) Every sq.m. or fraction thereof in excess of 20 sq.m. 2.00 SECTION 96. Schedule of Fees for Paved/Cemented Areas. Paved Areas intended for Commercial/Industrial/Social/Institutional use such as Parking Areas, Gasoline Stations, Premises, Skating Rinks, Pelota Courts, and the like. The amount of one peso (P1.00) shall be charged for every sq.m. or fraction thereof. ADScCE SECTION 97. Fees for Use of Streets and Sidewalks as Permitted. a) Use of Sidewalks 1) Up to 20 sq.m. of sidewalks, per month P100.00 2) Every sq.m. or fraction thereof in excess of 20 sq.m. per month 5.00 b) Erection of Scaffoldings Occupying Public Areas: 1) Up to 10 lineal meters of frontage, per month 60.00 2) Every lineal meter, or fraction thereof of frontage in excess of 10 lineal meters, per month 5.00 SECTION 98. Schedule of Fees for Certificates of Use or Occupancy. a) Category I: 1) Building made of traditional indigenous materials Exempted 2) Building costing more than P15,000.00 up to P50,000.00 P25.00 3) Building costing more than P50,000.00 up to P100,000.00 50.00 4) Building costing more than P100,000.00 up to P150,000.00 75.00 5) Building costing more than P150,000.00 up to P250,000.00 100.00 6) Building costing more than P250,000.00 up to P500,000.00 200.00 7) Building costing more than P500,000.00 400.00 b) Category II: 1) Building costing up to P50,000.00 50.00 2) Building costing more than P50,000.00 up to P100,000.00 100.00 3) Building costing more than P100,000.00 up to P250,000.00 200.00 4) Building costing more than P250,000.00 up to P500,000.00 400.00 5) Building costing more than P50,000.00 800.00 c) Category III: 1) Building costing up to P50,000.00 30.00 2) Building costing more than P50,000.00 up to P150,000.00 75.00 3) Building costing more than P150,000.00 up to P250,000.00 150.00 4) Building costing more than P250,000.00 up to P500,000.00 300.00 5) Building costing more than P500,000.00 600.00 d) Category IV: 1) With floor area up to 20 sq.m. Exempted 2) With floor area above 20 sq.m. up to 500 sq.m. 10.00 3) With floor area above 500 sq.m. up to 1,000 sq.m. 15.00 4) With floor area above 1,000 sq.m. up to 5,000 sq.m. 20.00 5) Building costing more than P500,000.00 50.00 6) With floor area above 10,000 sq.m. 100.00 e) Garage, carport, balcony, terrace, lanai, and the like: Fifty percent (50%) of the rate of the principal building, and according to category. f) Aviary, aquarium, zoo structure, and the like: same rate as Category IV above. g) Ancillary Structures: 1) Banks and Records Vaults, per cu.m. of interior volume 15.00 2) Swimming Pools, per unit: (a) Residential 2.50 (b) Commercial/Industrial 7.50 (c) Social/Institutional 5.00 (d) Improvised swimming pools made of materials listed under this Article: fifty percent (50%) of above rates 3) Swimming pool shower rooms/locker room, per unit: (a) Residential 5.00 (b) Commercial/Industrial 15.00 (c) Social/Institutional 10.00 h) Towers per unit: Self-supporting Trilon (Guyed) (a) Residential Exempted Exempted (b) Commercial/Industrial 40.00 20.00 (c) Social/Institutional 20.00 10.00 i) Commercial/Industrial Storage Kilos per unit 20.00 j) Smokestacks, per unit 10.00 k) Chimneys, per unit 5.00 l) Commercial/Industrial Fixed Ovens, per unit 5.00 m) Industrial Kilns/Furnaces, per unit 10.00 n) Reinforced Concrete Tanks, per unit 1) Residential: Up to 2 cu.m. Exempted Above 2 cu.m. 5.00 2) Commercial/Industrial 20.00 3) Social/Institutional 10.00 o) Steel Tanks, per unit 1) Residential: Up to 2 cu.m. Exempted Above 2 cu.m. 5.00 2) Commercial/Industrial: Above ground 20.00 Underground 15.00 3) Social/Institutional 10.00 p) Booth, Kiosks, Platforms, Stage and the like 5.00 SECTION 99. Schedule of Fees for Change in Use/Occupancy. The amount of two pesos (P2.00) shall be charged for every sq.m. or fraction thereof of area affected. SECTION 100. Schedule of Fees for Certificates of Occupancy for Building/Structures. a) For Buildings Completed before the Effectivity of this Code. 1) Category I: 1.a Indigenous family dwellings and houses of mixed materials having an area not exceeding 40 sq.m. P25.00 1.b Building with area above 40 sq.m. up to 100 sq.m. 50.00 1.c Building with area above 100 sq.m. up to 300 sq.m. 75.00 1.d Building with area above 200 sq.m. up to 300 sq.m. 100.00 1.e Building with area above 300 sq.m. up to 500 sq.m. 200.00 1.f Building with area above 500 sq.m. 400.00 2) Category II: 2.a Building with area up to 5,000 sq.m. P50.00 2.b Building with area above 5,000 sq.m. up to 10,000 sq.m. 100.00 2.c Building with area above 10,000 sq.m. up to 20,000 sq.m. 200.00 2.d Building with area above 20,000 sq.m. up to 30,000 sq.m. 400.00 2.e Building with area above 30,000 sq.m. 800.00 3) Category III: 3.a Building with area up to 5,000 sq.m. 30.00 3.b Building with area above 5,000 sq.m. up to 10,000 sq.m. 75.00 3.c Building with area above 10,000 sq.m. up to 20,000 sq.m. 150.00 3.d Building with area above 20,000 sq.m. up to 30,000 sq.m. 300.00 3.e Building with area above 30,000 sq.m. 600.00 SECTION 101. Schedule of Annual Inspection Fees. Annual building inspection fees shall be collected at the following rates: ASHECD a) Category I: 1) Single detached dwelling units and duplexes Exempted 2) If the owner requests building inspection, the fee for each of the services enumerated below is 50.00 (a) Land use conformity (b) Architectural presentability (c) Structural stability (d) Sanitary and health requirements (e) Fire resistive requirements b) Category II and III Commercial (excluding amusement houses and gymnasia),industrial, social and institutional buildings with assessed value of: DCcAIS 1) Up to P1 million P50.00 2) Above P1 million up to P5 million 100.00 3) Above P5 million up to P10 million 200.00 4) Above P10 million up to P50 million 300.00 5) Above P50 million up to 100 million 400.00 6) Above P100 million 500.00 c) Amusement Houses, Gymnasia and the like: 1) First class cinematographs or theaters 500.00 2) Second class cinematographs or theaters 300.00 3) Third class cinematographs or theaters 200.00 4) Grandstands/bleachers 500.00 5) Gymnasia and the like 300.00 Gymnasia, grandstands, bleachers, concert halls, little theaters, and the like, that are integral parts of a school, college or university complex shall be charged in accordance with category III rates. SECTION 102. Fines. The following fines shall be collected for non-compliance with work stoppage order for construction without permit: IHCSET Fines in Pesos Light Less Grave Grave Violations Violations Violations Category I Minimum P50.00 P250.00 P500.00 Medium 50.00 500.00 1,000.00 Maximum 5.00 1,000.00 2,000.00 Category II and III Minimum P100.00 P1,000.00 P2,000.00 Medium 100.00 2,500.00 5,000.00 Maximum 100.00 5,000.00 10,000.00 SECTION 103. Imposition of Surcharge/Penalty. Without prejudice to the provisions of the preceding section, the Municipal Engineer/Building Official is hereby authorized to impose a penalty or surcharge in the following cases in such amount and in the manner as hereunder fixed and determined: a) For constructing, installing, repairing or causing any change in the use or occupancy of any building or part thereof or appurtenances thereto without any permit, there shall be imposed a surcharge of twenty five percent (25%) of the building permit fee. When the work in the building or structure is started during the pendency of the final action or pending approval by the Municipal Engineer/Building Official of the application for the building permit, the amount of the surcharge shall be according to the following: 1) Excavation for foundation 10% 2) Construction of foundation (including pile driving and laying of reinforcing bars) 25% 3) Construction of superstructure up to 2 meters above established grade 50% 4) Construction of superstructure above 2 meters above established grade 100% SECTION 104. Schedule of Sign Permit Fees. a) Erection of supports of any signboard, billboard, marquee and the like: 1) Up to 4 sq.m. of sign board area P50.00 2) Every sq.m. or fraction thereof in excess of 4 sq.m. 10.00 b) Installation Permit Fees: Per sq.m. of display surface or fraction thereof: Business signs: aSIATD 1) Neon 15.00 2) Illuminated 10.00 3) Others 6.00 4 Painted on 4.00 c) Annual Renewal Fees: Per sq.m. of display surface or fraction thereof 1) Neon signs 15.00 Provided that the minimum fee shall be 60.00 2) Illuminated signs 7.50 Provided that the minimum fee shall be 30.00 3) Other 4.00 Provided that the minimum fee shall be 20.00 4) Painted-On 10.00 Provided that the minimum fee shall be 10.00 CHAPTER 17 Electrical Installation Permit and Inspection Fees SECTION 105. Imposition of Fees. Every person or entity that shall install or alter, or cause to be installed or altered any exterior or interior electrical lighting, power, or telegraph, or any other electrical system or line; or install or cause to be installed any electrical apparatus or machine shall pay for every installation the following fees: a) Lighting and power system: 1) Lighting and power installation: a. For each switch lighting and/or convenience outlet P0.40 b. For each remote control master switch 10.00 c. For each special purpose outlet of 20 amperes capacity or more 1.00 d. For each time switch 1.00 2) Additional fee for each of the following: a. Electrical range, heaters and other appliances (1) Range and heaters of 1 KW or less 1.00 For each additional KW or fraction thereof 0.50 (2) Each refrigerator or freezer 2.00 (3) Each washing machine or dryer 2.00 (4) Each commercially used hair curling apparatus or hair dryer 2.00 (5) Each fixed type electric fan 1.00 (6) Each electrical typewriter, cash register or adding machine 1.00 b. Air conditioning system (1) For each airconditioning outlet 2.00 (2) Unit or window type a) Each unit or 1 HP (.745 KW) 4.00 b) Each unit of more than 1 HP 10.00 c) Package or centralized 3 HP (2.3 KW) or less than 5 HP 20.00 For each succeeding HP 4.00 d) Blower and Air handling unit For each motor of 1/4 HP or less 10.00 c. Electrical equipments/apparatus for commercial/industrial use. 1) For each bell annunciator system 2.00 2) For each fire alarm unit 1.00 3) For each arc (light) lamp 5.00 4) For each flasher, beacon light 2.00 5) For each X-ray equipment 10.00 6) For each battery charging rectifier 5.00 7) For each electric welder 1st KVA/KW 2.00 For each succeeding KVA/KW or fraction thereof 1.00 8) For each heating equipment 1 KW or fraction thereof 2.00 For each additional KW or fraction thereof 1.00 9) For each telephone switch board (PBX, PABX, etc.) 5.00 Each trunkline 2.00 For each telephone apparatus 1.00 10) For master intercom 1.00 For each slave 0.50 For each neon sign transformer 1.00 For each neon sign unit 1.00 Motion picture projectors for commercial use 16 mm, per unit 30.00 35 mm, per unit 40.00 TV cameras for commercial/industrial use, per unit 20.00 d. Motors and Controlling apparatus: 1) For each motor & controlling apparatus 1/4 HP or less 2.00 2) For each motor & controlling apparatus above 1/4 HP but not exceeding 5 HP (3.8 KW) 4.00 3) For each motor & controlling apparatus above 5 HP but not exceeding 10 HP (7.5 KW) 6.00 4) For each motor & controlling apparatus above 10 HP but not exceeding 20 HP (15 KW) 10.00 5) For each motor & controlling apparatus above 20 HP, each HP or fraction thereof 0.50 e. Generators: 1) For each generator AC or DC 1 KW or less 2.00 2) For each generator AC or DC above 1 KW to 5 KW 4.00 3) For each generator AC or DC above 5 KW to 10 KW 5.00 4) For each generator AC or DC above 10 KW to 20 KW 10.00 5) For each generator AC or DC above 20 KW, for each additional KW or fraction thereof 0.50 f. Transformer and Sub-Station equipment: 1) For each transformer up to 1 KVA 1.00 2) Every KVA or fraction thereof in excess of KVA up to 2,000 KVA (brand or name plate rating) 0.50 3) For each transformer above 2,000 KVA not the total amount of P1,000.00 in any case. 4) For each safety switch or circuit breaker up to 50 amperes and less than 600 volts 5) For each safety switch, air circuit breaker oil circuit breaker or vacuum circuit breaker, other than motor controlling apparatus, above 50 amperes up to 100 amperes, and less than 600 volts 2.00 6) For every 50 amperes or fraction thereof in excess of 100 amperes 0.50 7) For every 100 amperes or fraction thereof of interrupting capacity of every air circuit breaker, oil circuit breaker, or vacuum circuit breaker operating above 600 volts 2.00 g. Each temporary lighting or convenience outlet for celebrations, ferias, or construction purposes 0.40 h. Other electrical apparatus not otherwise provided in this Section: Every KW or fraction thereof 2.00 i. Pale/attachment location plan permit: Approved ole, location plan permit, per pole 10.00 Approved attachment location plan permit, per attachment 10.00 j. Inspection and other miscellaneous fees: 1) For each inspection 4.00 2) Condemnation 4.00 3) For each union separation, relocation, alteration, reconnection of electric meter: a) Residential 5.00 b) Commercial/industrial 20.00 c) Social/institutional/agricultural 10.00 4) For issuance or cancellation of wiring permit: a) Residential 4.00 b) Commercial/industrial 15.00 c) Social/institutional/agricultural 7.00 5) For each true copy and certification of electrical certificate 2.00 k. Temporary current connection: 1) Temporary current connection shall be issued for testing purpose only in commercial and/or industrial establishments and the regular fees provided for in this section shall be charged and collected. 2) If the temporary current shall be used for a period not more than sixty (60) days, the regular fees paid for the temporary current connection shall be deducted from the total fees for the final inspection. 3) If no final approval is one within sixty (60) days, the wiring permit shall be automatically cancelled, and all fees paid shall be forfeited. SECTION 106. Time of Payment. The fees imposed in this Chapter shall be paid to the Municipal Treasurer after securing a Building or Repair Permit from the Municipal Engineer/Building Official and upon application for a permit from the Municipal Engineer to install or alter any electrical lighting, power, telephone, or telegraph, or any other electrical system or line, exterior or interior, or to install any electrical apparatus or machine. SECTION 107. Administrative Provisions. a) Application for the permit from the Municipal Engineer shall be filed by the actual contractor who must be registered electrical contractor. The permit issued shall be posted in a conspicuous place in the premises of the building, together with the Building Permit issued by the Building Official/Municipal Engineer. If the work is found not in conformity with the requirements of law or Ordinance or the conditions set forth in the permit, the Municipal Engineer shall forthwith cancel the permit and the fees thereon shall be forfeited. b) The contractor or owner of the house or building shall apply for inspection and approval of the new interior electrical installation, repair, or alteration as soon as the work is in process and as soon as conformity with the requirements is determined, the Municipal Electrician shall issue a certificate of approval. DAaHET No interior electrical installation, repair, or alteration or concealed or enclosed electrical installation shall be done or used without prior inspection and approval of the Municipal Engineer. In case of a condemned installation, if the owner of the building or user fails to repair or remove the condemned installation, the electrical wires, poles or fittings and other appliances and apparatus within ten (10) days after notice, the Municipal Engineer shall immediately disconnect the electric service. CHAPTER 18 Mechanical Permit Fees SECTION 108. Imposition of Fees. There shall be collected Mechanical Permit Fees for the installation of any machinery or mechanical equipment, as a enumerated hereunder: STaCcA a) Mechanical Permit Fees 1) Refrigeration, Air Conditioning and Mechanical Ventilation: 1.a Refrigeration (cold storage);per ton or fraction thereof P20.00 1.b Ice Plants, per ton or fraction thereof 30.00 1.c Package and Centralized Air Conditioning System: 1.a.1 Up to 100 tons, per ton 40.00 1.a.2 Every ton or fraction thereof, above 100 tons 20.00 1.d Window type air conditioning, per unit 30.00 1.e Mechanical ventilation, per HP or fraction thereof of blowers or fan or metric equivalent 10.00 1.f Household or residential use: refrigerators, freezers, fans, blowers, and window type air conditioning units are exempted from the above fees. In a series of AC/REF systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computations for purposes of installation/inspection fees, and shall not be considered individually. 1.g For evaluation purposes the required tonage of refrigeration capacity shall be as follows: (1) For Ice Making: 3.5 HP/ton, for compressors up to 50 tons capacity 3.25 HP/ton, for compressors above 50 tons capacity 3.10 HP/ton, for compressors above 200 tons capacity (2) For Air Conditioning: 1.00 HP/ton, for compressors of 1.2 tons up to 5 tons capacity 1.10 HP/ton, for compressors above 5 tons up to 50 tons capacity 1.00 HP/ton, for compressors above 50 tons capacity (3) For Commercial/Industrial Refrigeration without Ice Making: 1.5 HP/ton, for compressors of 1 ton up to 5 tons capacity 1.4 HP/ton, for compressors above 5 tons up to 50 tons capacity 1.3 HP per ton, for compressors above 50 capacity 1.h Escalators and moving walk, per unit (1) Up to 50 lineal meter of fraction thereof P10.00 (2) Every lineal meter of fraction thereof 5.00 1.i Elevators, per unit (1) Up to 1,000 kl. capacity 2,000.00 (2) Above 1,000 kl. capacity 2,500.00 (3) Freight elevators 2,500.00 (4) Motor driven dumbwaiters 200.00 (5) Construction elevators for materials 500.00 (6) Car elevators 2,500.00 1.j Boilers, per unit: (1) Up to 10 HP 200.00 (2) Above 10 HP to 30 HP 300.00 (3) Above 30 HP up to 50 HP 400.00 (4) Above 50 HP up to 70 HP 500.00 (5) Above 70 HP up to 90 HP 600.00 (6) Above 90 HP up to 100 HP 700.00 (7) Every HP or fraction thereof above 100 HP 2.00 The above rating shall be computed on the basis of one (1) sq.m. of heating surface for one (1) boiler HP. 1.m Pressurized Water Heaters, per unit except those used in single detached, duplex or multiple family dwellings. 100.00 1.n Water pumps and sewerage pumps for building/structure used for commercial/industrial purposes, per unit Per HP or fraction thereof 20.00 1.o Automatic fire extinguisher, per sprinkler head 1.00 1.p Stationary standby, internal combustion engine generating sets, per unit (1) Up to 10 HP 150.00 (2) Above 10 HP up to 30 HP 200.00 (3) Above 30 HP up to 50 HP 250.00 (4) Above 50 HP up to 70 HP 300.00 (5) Above 70 HP up to 90 HP 350.00 (6) Above 90 HP up to 100 HP 400.00 (7) Every HP or fraction thereof above 100 HP 1.00 1.q Compressed air, institutional and/or industrial gases, per outlet 5.00 SECTION 109. Administrative Provisions. a) Any machinery or mechanical equipment installations within the jurisdiction of the Municipal Hall secure a Mechanical Permit from the Municipal Engineer prior to installation. AcCTaD b) A certificate of operation shall be issued for the continuous use of said machinery or mechanical equipment installation after compliance with health and safety and mechanical regulation requirements. c) No business license shall be issued by the Mayor's Office to commercial, industrial, agro-industrial, construction and institutional establishments without first registering at the Municipal Engineer Building Official's Office. d) Every boiler, internal combustion engine, mechanical apparatus moved by any motive power in permanent installation, shall be places on a solid foundation, the construction of which shall be in accordance with approved plans and specifications accompanying the application for Mechanical Permit for such boiler internal combustion engine, or mechanical apparatus, subject to the direction and supervision of the Municipal Engineer or his duly authorized representative. STcaDI CHAPTER 19 Common Provisions Applicable to Building, Other Construction and Mechanical Permits/Certificates SECTION 110. Payment of Fee. All fees mentioned in this Code shall be paid to the Municipal Treasurer of Marikina before the issuance of the Permit. SECTION 111. Administrative Sanctions. Non-issuance, suspension, revocation and/or invalidation of mechanical/construction permits and certificates of operation; a) Imposition of surcharge or penalty; b) Imposition of installation/operation stoppage order; and c) Imposition of administrative fines. SECTION 112. Grounds for the Non-Issuance, Suspension, Revocation and/or Invalidation of Permits/Certificates. Following are grounds for the non-issuance, suspension, revocation and/or invalidation of permits or certificates: AcISTE a) Errors found in the plans and specifications; b) Incorrect or inaccurate date of information found in the application; c) Non-compliance with the terms and conditions of the permits; d) Failure to commence the work within a period of one year from the date of issuance of permit; e) Suspension or abandonment of the work so authorized in the permit at any time after it had been commenced for a period of one hundred twenty (120) days or more. f) Unauthorized change, modification, alteration or addition in the approved plans and specification and/or in the type of construction. g) Failure to engage the services of a duly licensed architect or engineer to undertake the full time inspection and supervision of the installation or construction work and/or failure of the architect/engineer hired to keep at all times a logbook at the jobsite of the progress of construction/installation work. aHICDc SECTION 113. Issuance of Work Stoppage Order. The Enforcement Division, Municipal Engineer's Office, shall conduct regular inspection of mechanical installation and building/structure construction and/or repair and shall direct or order the stoppage of work based on any or all of the following grounds: a) Non-compliance with the terms and conditions of the permit; b) Unauthorized change, modification or alteration in the approved plans and specifications for mechanical permit and/or violation or non-compliance with construction safety standards. SECTION 114. Imposition of Administrative Fines. The Municipal Engineer shall prescribe and impose fines not exceeding Five Thousand Pesos (P5,000.00) as provided in the succeeding Sections for the following cases, subject to the terms and procedures as hereunder provided: a) Erecting, constructing, altering, repairing, moving, converting or demolishing a building or structure without a Building Permit; b) Fabricating, constructing, installating, repairing, demolishing any mechanical work, plant, machinery or mechanical equipment without a Mechanical Permit; TcHCDI c) Using or operating any mechanical, work plant, machinery or mechanical equipment without a certificate of operation; d) Non-compliance with safety and mechanical regulation requirements; e) Failure to post the certificate of operation of boiler machinery or mechanical equipment in a conspicuous place near the machine or equipment involved. cIHDaE SECTION 115. Determination of Fines. For the violation of the preceding provisions, the Municipal Engineer shall determine the amount of fines to be imposed, taking into account the following considerations: a) Light violation for failure to post certificate of operation or construction permit. b) Less Grave Violation For the use or operation without certificate or non-compliance with standard construction safety requirements; and c Grave Violation 1) Construction without construction safety permit, 2) installation without mechanical permit; 3) non-compliance with order to abate or demolish unsafe mechanical installation. FINES IN PESOS Light Less Grave Grave Violations Violations Violations First Notice P100.00 P1,000.00 P2,000.00 Second Notice 100.00 2,000.00 3,000.00 Final Notice 100.00 3,000.00 5,000.00 SECTION 116. Penalties. a) A surcharge of one hundred percent (100%) shall be imposed and collected from any person who shall construct, install, repair, alter or cause any change in the use or occupance of any building or parts thereof or appurtenances thereto without any permit. aETADI b) All inspection fees shall be paid within thirty (30) days after inspection, otherwise a surcharge of twenty five percent (25%) shall be imposed. SECTION 117. Applicability of the National Building Code (P.D. 1096). The provisions of the National Building Code, including the provisions on the rates of fees and charges, and/or as amended by this ordinance, shall apply to the issuance of permits being issued pursuant to the provisions of said Code. The enforcement of said Code shall now be lodged with the Municipal government pursuant to the pertinent provisions of the Local Government Code of 1991 and of this Ordinance. CHAPTER 20 Sanitary Inspections and Health Certificate Fees SECTION 119. Sanitary Inspection Fees. Every owner/operator of business, industrial, commercial, or agricultural establishments, accessorias, building or houses for rent shall secure sanitary certificate or permit for the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public upon payment to the Municipal Treasurer of an annual fee in accordance with the following schedule: ITHADC a) Financial institutions such as banks, pawnshops, insurance companies, finance and other investment companies, dealers in securities and foreign exchange dealers Main Office P225.00 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: Hotels, 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 Houses for rent, per sq.m. 1.00 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 businesses industrial, commercial, agricultural establishments not specifically mentioned above: With an area of 1,000 sq.m. or more 600.00 500 or more but less than 1,000 sq.m. 450.00 200 or more but less than 500 sq.m. 300.00 100 or more but less than 200 sq.m. 225.00 50 or more but less than 100 sq.m. 150.00 less than 25 sq.m. 75.00 n) Manufacturers, producers, foundry shops, laboratories, privately-owned markets, shopping centers, talipapas, and warehouses 600.00 o) Amusement places, such as theaters, coliseums, sauna baths, massage clinics, operators of golf course, cockpit arenas, bowling alleys, stadia 600.00 q) Other amusement places not mentioned above 400.00 r) 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 s) Establishments offering services such as welding, vulcanizing, printing, publishing, tailoring, barbering, and other similar services 350.00 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. v. Occupancy sanitary permit fees shall be imposed on newly constructed building/dwelling houses, as follows: 1) Residential 100.00 2) Commercial 200.00 3) Industrial 300.00 SECTION 120. Health Certificate Fee. All persons employed in business establishments 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 may be accredited for the purpose. Based on the favorable results of the medical and health examination and upon payment of an annual fee of twenty pesos (P20.00) to the Municipal Treasurer, the applicant shall be issued a chronologically numbered and serialized health certificate. The Municipal Health Office shall keep a file copy of the medical and physical examination. ATHCac CHAPTER 21 Police Clearance Fees SECTION 121. Police Clearance Fees. The following police clearance fees shall be collected for each issuance thereof: 1) For employment, scholarship, study grant for other purposes not herein specified P10.00 2) For firearms permit application 200.00 3) For a change of name 50.00 4) For passport or visa-application 100.00 5) For application for Filipino citizenship 500.00 6) Certification that the document is a certified true copy 10.00 SECTION 122. Service Fees. In addition to the above fees, the following service charges shall be collected: 1) Verification fee 10.00 2) Finger printing 30.00 3) Photo, if taken by the agency 15.00 Any renewal of police clearance certificate shall be charged the same rate as above, except those renewed within a year upon request of the party to whom the same was issued which shall be charged fifty percent (50%) of the regular rate. SECTION 123. Exemption. The fee shall not be collected from officials and employees of local and national government whose requests are related to official business. SECTION 124. Payment of Fees. The fees shall be paid to the Municipal Treasurer or his duly authorized deputies upon issuance of an order of payment made after the application or police clearance was presented. AIcaDC CHAPTER 22 Processing Fees for Subdivision and Condominium Projects/Activities SECTION 125. Imposition of Fees. Owners or operators of housing subdivisions and condominiums shall pay the following fees to the Municipal Treasurer based on the order of payment issued by the Municipal Engineer or his duly authorized representative in accordance with the following schedule: a) Approval of subdivision plan: 1) Preliminary processing fees 1.a. For the First 10 hectares P250.00 1.b. For every additional hectare or fraction thereof 25.00 2) Final processing fees 2.a. Subdivisions having a density of 66 to 100 families/gross hectare, or a fraction thereof 1,000.00 2.b. Subdivisions having a density of 21 to 65 families/gross hectare, per hectare or a fraction thereof 1,500.00 2.c. Subdivisions having a density of 20 and below families/gross hectare, per hectare or a fraction thereof 2,000.00 2.d. Additional fee on floor area of houses/buildings sold with the lot, per sq.m. 1,000.00 3) Alteration of plan fees (same as final processing fees) b) Approval of Condominium plan 1) Preliminary processing fees 500.00 2) Final processing fees 2.a. Per square meter of the total land area 2.00 2.b. Per square meter of the floor area of the building 1.00 3) Alteration of plan fees (same as final processing fees) 4) Conversion of existing structure to condominiums 4.a. Per square meter of the total land area 2.00 4.b. Per square meter of the floor area of the building 1.00 c) Registration and license to sell subdivision/condominium projects: cEITCA 1) Registration and license to sell subdivision project: 1.a. Subdivision having a density of 66 to 100 family lots gross hectare per saleable lot 10.00 1.b. Subdivisions having a density of 21 to 65 family lots gross hectare per saleable lot 25.00 1.c. Subdivisions having a density of 20 family lots and below/gross hectare, per saleable lot 40.00 1.d. Additional fee on the floor area of house/building sold with lot per square meter 3.00 2) Registration of license to sell condominium project: 2.a. For condominium project, serving the low income group a processing fee of per square meter of saleable area 2.00 2.b. For condominium project, serving the middle income group a processing fee of per square meter of residential area 3.00 2.c. For condominium project, serving the high income level a processing fee of per square meter of residential area 5.00 2.d. For commercial areas in condominium projects serving the middle and high income group, per square meter 8.00 d) Final Inspection fees and insurance of Certificate of Completion: 1) Subdivisions 1.a. Having a density of 66 to 100 family lots/hectares 120.00 1.b. Having a density of 21 to 65 family lots/hectares 180.00 1.c. Having a density of 20 family lots and below per hectare 240.00 e) Registration of dealers, brokers, salesman 1) For dealer/broker 70.00 2) For salesman 45.00 f) Application for the following: 1) Advertisement approval 60.00 2) Cancellation/reduction of performance bond 120.00 3) Lifting of suspension license to sell 120.00 4) Extension of time to complete development 120.00 5) Exemption from cease and desist order 120.00 6) Clearance of mortgage 120.00 7) Change of name/ownership 120.00 g) For economic and socialized housing 1) Plan(s) approval and Development Permit, per hectare 200.00 2) Registration and regular license to sell per unit/lot 10.00 h) Approval of Industrial Subdivision Plan 1) Preliminary processing/locational clearance fees: 1.a. For the first 5 hectares 500.00 1.b. For every additional hectare or fraction thereof 50.00 2) Final processing fees: 1.a. Industrial subdivision, per square meter of the total land area 2.00 3) Alteration of plans fees (same as final processing fees) 4) Registration and License to Sell: 4.a. Per square meter of the saleable land area 1.00 4.b. Certificate of registration 65.00 4.c. License to sell certificate 70.00 4.d. UPLR of P10.00 or a total fee of 1,000.00 4.e. 1% of the total fee for over 1,000.00 5) Final inspection fees and issuance of certificates of completion: 5.a. Industrial subdivisions per hectare or fraction thereof 500.00 6) Approval of Subdivision Plan: 6.a. Preliminary Processing Plan: for the first 10 hectares 500.00 for every additional hectare of fraction thereof 50.00 6.b. Final processing fees: Subdivision having a density of 66 to 100 families/gross hectare, per hectare or fraction thereof 1,000.00 Subdivision having a density of 21 to 65 families/gross hectare, per hectare or fraction thereof 1,500.00 Subdivision having a density of 20 and below families/gross hectare, per hectare or fraction thereof 2,000.00 Additional fee on floor area of houses/buildings sold with the lot, per square meter 200.00 6.c. Alteration of Plan fee (same as final processing fees) 7) Registration and License to Sell Subdivision/Condominium Projects: 7.a. Subdivision having a density of 66 to 100 family lots/gross hectare, per saleable lot 10.00 7.b. Subdivision having a density of 20 family lots and below/gross hectare, per saleable lot 40.00 7.c. Subdivisions having a density of 21 to 65 family lots gross hectare, per saleable lot 20.00 Additional fee on floor area of houses/buildings sold with lot, per square meter 5.00 8) Final inspection fees and issuance of certification of completion 8.a. Subdivisions having a density of 66 to 100 family lots/hectare 120.00 8.b. Subdivisions having a density of 20 to 65 family lots/hectare 180.00 8.c. Subdivisions having a density of less than 20 family lots per hectare 240.00 i) Condominium concept 1) Approval of Condominium plan: 1.a. Preliminary processing fees 500.00 1.b. Final processing fees per square meter of the total land area 2.00 Per square meter of the floor area of the building 1.00 1.c. Alteration of Plan Fees (same as processing fee) 2) Conversion of existing structure of condominium: 1.a. Per square meter of the total land area 1.00 1.b. Per square meter of floor area of the building 1.00 SECTION 126. Review of Plans. A committee concerned composed of the Municipal Engineer/Building Official, as Chairman, the Municipal Architect and Municipal Planning and Development Officer as members shall review all application for Housing and/or Land Development. Inspection shall be rendered by the Municipal Engineer or his duly authorized representative in accordance with the above schedule. CHAPTER 23 Zoning and/or Locational Clearance Fees SECTION 127. Imposition of Fees. Fees for zoning and/or locational clearance for land use shall be collected from the owners, and/or contractors of land development, construction, renovation and expansion projects, as follows: a) Application/Filing Fee For every application for locational clearance irrespective of whether approved or not, motions for reconsideration, reclassification and for filing of complaint, as follows: aTEADI 1) Locational clearance P30.00 2) Motion for reconsideration 75.00 3) Petition/request for reclassification 450.00 This excludes the cost of reclassification proceedings, such as production/reproduction of maps and other documents; public hearings and publication which likewise shall be charged to the applicant/proponent. 4) Filing complaint, except those involving pauper-litigant which shall be free of charge 30.00 b) Zoning and Land Use Verification Fee. Fees for zoning and land use verification shall be based on the following rates: 1) Residential 50.00 2) Commercial and Industrial 200.00 3) Social, Education, and institutional 100.00 4) Ancillary according to category of principal building/structure c) Processing Fee Application for the locational clearance: 1) Residential (Single detached and duplex type) P0.45/sq.m. of total floor area (TFA) Commercial activities which shall not exceed thirty percent (30%) of TFA residential structures 2) Commercial establishments including apartments, mass housing, townhouses constructed primarily for gain purposes P1.125/sq.m. of TFA 3) Industrial establishment P1.50/sq.m. of TFA 4) Institutional (schools, hospitals, etc.) P0.75/sq.m. of TFA 5) Memorial parks/cemeteries P0.15/sq.m. of TFA 6) Agro-industrial 6.a. Manufacturing P1.50/sq.m. of TFA 6.b. Non-manufacturing P0.75/sq.m. of TFA 7) Telecommunication towers P1.50/sq.m. of total base 8) Billboards P1.00/sq.m./site 9) Yards utilized for commercial purposes P0.45/sq.m. of total land area (TLA) 10) Yards utilized for industrial purposes P0.70/sq.m. of TLA 11) All types of renovation 50% of prescribed rates 12) Renewal of temporary Use Permit P30.00 extension of temporary use permit. The same as under schedule (b) 13) Payment under schedule (a) shall be made prior to acceptance of application. 14) Payment of under schedule (b) shall be made prior to the release of approved applications. 15) Government projects except government owned or controlled corporation are exempted from paying the prescribed fees. SECTION 128. Application and Certification. Applicants for locational clearance for conforming projects of activity shall submit their application to the Zoning Official. After due verification and inspection conducted by the said official. After due verification and inspection conducted by the said official or his duly authorized representative, a certificate therefore, shall be issued stating, among others, that the subject property, business, buildings, renovations, expansions are in conformity with the existing zoning classification of the Municipality. SECTION 129. Imposition of Fees. The fees imposed in this Chapter shall be paid to the Municipal Treasurer before the permit to develop land, construct, renovate and expand, in Marikina is issued. CHAPTER 24 Excavation Permit Fees (Roads and Waterworks) SECTION 130. Imposition of Fees. Fees and charges shall be collected from all applicants who shall make, or cause to be made, any excavation within the Municipality. DcICEa a) Processing fee: 1) Poles and house connections P500.00 2) All other excavations 100.00 b) Excavation permit fee: 1) For 50 lineal meters or less 200.00 2) Over and above 50 lineal meters 10.00/l.m. 3) Concrete curbs, for every lineal meters or fraction thereof 400.00 4) For installation of wooden/concrete poles 25.00/pole c) Deposit for restoration work per sq.m. or fraction thereof 1) Concrete paved streets 1.a. 9" thickness 500.00 a.b. 8" thickness 450.00 a.c. 7" thickness 400.00 a.d. 6" thickness 350.00 a.e. 4" thickness 300.00 2) Asphalt paved streets 300.00 3) Macadam-surfaced street 200.00 4) Concrete sidewalk 400.00 5) Curb and gutter 300.00/l.m. 6) Concrete curbs 200.00/l.m. 1.a. Restoration works and other consequential responsibilities or obligations over excavations after the completion of the underground works shall be done by the contractor/implementing agency. For individual connection, restoration shall be done by the Municipal Engineer. 1.b. A cash deposit and/or performance bond for restoration cost of the project undertaken by the implementing agency (such as PLDT, MWSS, etc.) based on the schedule of restoration rates of the Municipal government shall be made refundable one (1) month after the expiration of one (1) year period. For restoration works to be undertaken by contract, the contractor shall post a guaranty bond equivalent to the computed restoration cost. A certified xerox copy of the guaranty bond posted to the implementing agency is acceptable. 1.c. For individual connections, a cash payment for restoration works shall be made to the Municipal government. cHECAS SECTION 131. Maintenance Deposit. The Utility Company/IA shall maintain for a period of one (1) year from date of acceptance the restored excavated portion of the road right-of-way. It shall deposit to the LGU the equivalent amount based on the following schedule of rates which shall be utilized by the concerned agency in case of failure of the utility company/I.A. contractor to repair the damaged portion of the road right-of-way. This maintenance deposit shall be refunded one (1) month after the expiration of one (1) year period. a. Concrete pavement Per square meter 9" thickness P250.00 8" thickness 225.00 7" thickness 200.00 6" thickness 175.00 4" thickness 150.00 b. Asphalt 175.00 c. Macadam 145.00 d. Curb & Gutter 175.00 SECTION 132. Filing of Application. Application for permit to undertake excavation shall be filed with the Municipal Engineer. The permit shall be released within ten (10) working days after submission of all requirements. TEIHDa SECTION 133. Conditions for Permit. The permit to undertake excavations shall contain, among others, such conditions as may be necessary to ensure public safety and convenience. All such excavations shall be in accordance with the excavation and installation plans approved by the Municipal Engineer. SECTION 134. Exercise of Supervision. All excavation works shall be under the supervision of the Municipal Engineer to ensure compliance with the installation plans and other conditions in the permit. SECTION 135. Excavation Affecting Adjoining Properties. a) Temporary Support of Adjoining Property . The person causing any excavation to be made shall provide such sheet piling and bracing as may be necessary to prevent materials or structures of adjoining property from caving in before permanent support shall have been provided for the sides of an excavation. TaIHEA b) Permanent Support of Adjoining Property . Whenever provisions are made for the permanent support of the sides of an excavation, the person causing such excavation to be made shall construct an appropriate retaining wall which shall be carried to a height sufficient to retain the soil of the adjoining area. c) Entrance to Adjoining Premises . For the purpose of providing temporary support to adjoining premises, the person causing an excavation to be made shall get the consent of the owner of the adjoining premises to enter said premises and construct the temporary support. However, if such consent and entrance are not granted, the owner of adjoining premises shall be responsible for providing the necessary support, as the case may be, to his premises at his own expense, and for that purpose, he shall be given authority to enter the premises where the excavation is to be made. SCcHIE SECTION 136. Excavation Affecting Adjoining Structures . a) Excavations more than Four (4) Feet Deep . Whenever an excavation is carried to the depth of more than four (4) feet below the curb, the person causing the excavation to be made shall seek consent to enter the premises of adjoining structures at all times. If granted the consent of the owner adjoining structures to enter, he shall, at his own expense, preserve and protect from damage all existing structures, the safety of which may be affected by that part of the excavation which extends more than four (4) feet below the curb line. He shall support such structure by proper foundation. If the owner's consent to enter is not granted to the person causing the excavation to be made, it shall be the duty of the owner not granting the consent to make and provide the necessary foundations, and when necessary for that purpose, such owner shall be given authority to enter the premises where such excavation is to be made. b) Excavations Four (4) Feet or Less in Depth . The person causing excavations shall preserve the safety of the structures which may be affected by the excavation and protect them from injury and support them by proper foundation (except as otherwise provided in excavations more than four (4) feet deep);and when necessary for that purpose, the owner of the structures shall be given the authority to enter the premises where such excavation is to be made. SECTION 137. Appropriate Markers and Guards. a) The excavations shall be provided with appropriate markers and safety to travelling vehicles and pedestrians. Such markers and safety guards shall carry the identity of the person or agency undertaking the excavation. EHCcIT b) In the event of death, injury and/or damages caused by the non-completion of such works and/or failure of the one undertaking work to adopt the required precautionary measures for the protection of the general public or violation of any of the terms or conditions of the permit, the excavator with permit shall assume fully all liabilities for such death, injury or damage arising therefrom. For this purpose, the excavator with permit shall purchase insurance coverage to answer for third party liability. SECTION 138. Insertion Prohibited. All excavations passing through canals and insertions through drainage or sewer pipes are strictly prohibited. ACTIHa SECTION 139. Private Roads, Passageways, and Sidewalks. The Municipal Engineer or his authorized representative shall have the authority to inspect all diggings and excavations being undertaken on all private roads, passageways and sidewalks and to require that restoration of the excavated area meets the standard specifications prescribed by the municipality. aHCSTD SECTION 140. Time of Payment and Surcharge for Late Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer before the permit to dig or to excavate is issued. Such permit is valid when the official receipt covering payment of the prescribed fees is attached thereto. A surcharge of twenty percent (20%) plus two percent (2%) interest per month of the processing and excavation fees imposed in this Article shall be collected from any person or entity which commenced to dig or excavate, before the permit was issued. Provided, further, that when the excavation work is started with due notice to the Municipal government and after the lapse of ten (10) working days from the date of filing and acceptance of the application for Excavation Permit, no surcharge or penalty shall be imposed. SECTION 141. Administrative Fines. Administrative sanctions not exceeding five thousand pesos (P5,000.00) shall be imposed on the following cases: 1. Excavating without an excavation permit; 2. Non-compliance with the work stoppage; 3. Failure to post or display the Excavation Permit in a conspicuous place in project site; 4. Failure to install road/highway safety construction devices; 5. Failure to install road signs and billboards. SECTION 142. Determination of Amount of Fines. Following shall be used as bases for determining the gravity of the offense: ISCHET 1. Light violation a. Failure to post Excavation Permit in conspicuous place in project site. 2. Not grave violation a. Non-compliance with work stoppage order; b. Excavating without excavation permit; c. Failure to restore the excavated portion of the street according to each approved work schedule. 3. Grave violation a. Failure to install road/highway safety construction devices b. Failure to install road signs and billboards. c. Failure to restore the excavated portion of the road right-of-way to its original conditions; d. Non-compliance with work stoppage order for excavating without an Excavation Permit. SAHEIc SECTION 143. Schedule of Fines. Violation Light Less Grave Grave Minimum P100 500 1,000 Medium 200 1,500 3,000 The above fines shall be imposed as follows: 1. Minimum fine for failure to comply with the terms of the first notice. 2. Medium fine for failure to comply with the terms of the second notice. 3. Maximum fine for failure to comply with the terms of the third notice. SECTION 144. Surcharges for Late Payment. Without prejudice to the provisions of the preceding sections, the LGU's are hereby authorized to impose as a penalty for surcharge equivalent to fifty percentum (50%) of the Excavation Permit for commencing. The diggings or excavation prior to the issuance of the Excavation Permit. Provided, further that when the explanation work is started with due notice and advise and address to the LGU's and after the lapse of eight (8) days from the date of filing and acceptance of the application Permit, no surcharge or penalty shall be imposed. TAacCE SECTION 145. Escalation Clause. Should there be any increase in the cost of labor and/or materials, including the increase in cost of operation and maintenance equipment, upon the recommendation of the Municipal Engineer and subsequent approval of the Municipal Mayor, a corresponding increase shall be adjusted in the restoration costs listed herein but not to exceed fifty percent (50%) of the increase in the cost of items and not more often than once a year. SECTION 146. Revocation of Permits. Permits issued under this Chapter may be revoked or cancelled in cases of emergency, when public interest so demands or for non-compliance with the conditions of the permit. SECTION 147. Penalties. Any person violating any of the provisions of this Article shall, upon convictions, be punished by a fine of not less than one thousand pesos (P1,000.00) but not more than six (6) months or both at the discretion of the court. In case of a corporation, partnership or association, the president, manager, or the person-in-charge of the project shall be liable therefor. SaIEcA CHAPTER 25 Civil Registry Fees SECTION 148. Imposition of Fees. Fees shall be collected from all applicants for the issuance of civil registry documents. a. Marriage Fees 1. Application Fee P25.00 2. License Fee 50.00 3. Solemnization Fee 50.00 4. Application Forms 4 copies 5.00 b. Registration on Fees of the Status of Person: 1. Legitimation 100.00 2. Adoption 100.00 3. Annulment of Marriage 50.00 4. Legal Separation 30.00 5. Divorce 30.00 6. Emancipation of a minor 30.00 7. Natural children (acknowledgment) 30.00 8. Judicial order granting paternal custody 30.00 9. Guardianships 50.00 10. Change of Name 50.00 11. Aliases 20.00 12. Naturalization 100.00 13. Ejection of Filipino Citizenship 100.00 14. Registration of Marriage Contract & Death Certification) none 15. Registration of Birth Certificate: a. Within 30 days from date of birth none b. After 30 days from date of birth (As per census memorandum 92-01) 40.00 16. Certified Copies of Death, Birth, Marriage Contract and other supporting papers 20.00 17. For every certificate of death, birth, or marriage contract amended on the base of a previous judicial order (correction of entry) 100.00 SECTION 149. Time of Payment. The fees shall be paid to the Municipal Treasurer, upon order of payment issued by the Municipal Civil Registrar, before the release of the document. SECTION 150. Exemption. The herein prescribed fees shall not be collected on certifications/certified copies of documents for official use at the request of a court or government office. CHAPTER 26 Cemetery Fees SECTION 151. Imposition of Fees. The following cemetery fees shall be collected for the use of cemetery lot or grave: a) Permit Fees for Cadaver Disposition 1. Registration P20.00 2. Burial Permit 50.00 3. For exhumation of cadaver 30.00 4. For removal of cadaver 50.00 5. Entrance from other municipality/city 100.00 6. Transfer to other municipality/city 50.00 7. Cremation 100.00 b) Rental Fees for Public Cemetery Lot or Grave per Annum 1. For each niche or plot for five years (child) 500.00 2. For each niche or plot for five years (adult) 500.00 c) Rental Fee for Use of Chapel 1. For less than an hour FREE 2. For deposit of a body in its urn or cask, per day 50.00 3. For the care of a lot or plot, per year 100.00 SECTION 152. Time of Payment. The fees shall be paid to the Municipal Treasurer, upon order of payment issued by the Municipal Civil Registrar. In case of failure to pay, the rental fee for niches, graves or plots, the remains shall be exhumed and the grave niche, or plot shall be declared vacant. The remains shall be deposited in graves, niches or jars as may be expedient, with proper identification. CHAPTER 27 Secretary's Fees SECTION 153. Imposition of Fees. There shall be collected the following fees from all persons requesting for a copy of office records and documents from offices of the Marikina government. TcEDHa (a) For Every Copy of Any Official Documents: First Page 20.00 Succeeding Page(s) 5.00 (b) Certification Fee 20.00 SECTION 154. Time of Payment. The Secretary's Fee shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made. CHAPTER 28 Slaughter Permit Fee SECTION 155. Imposition of Fees. The municipal government of Marikina hereby adopts the following schedule of fees and charges for services rendered: a) Ante-Mortem Inspection Fees for the inspection of livestock/poultry prior to slaughter/dressing to determine presence of disease/abnormal conditions: HCaEAT Species Fee/Head Cattle P5.00 Carabao/Buffaloes 5.00 Horses 5.00 Swine 3.00 Goat/Sheep/Deer 1.50 Poultry 0.15 b) Post-Mortem Fees For the inspection of the carcass and the edible offal of animal/poultry slaughtered/dressed to detect the presence of lesions and abnormalities. Per kilogram of meat and poultry 0.25 c) Accreditation Fees of Slaughterhouses, Poultry, Dressing Plants, Meat Processing Plants, Meat Cold Storage, Meat and Meat Delivery Vans: for the issuance of Certificate of Accreditation to public and/or private slaughterhouses, poultry, dressing plants, meat processing plants, meat cold storage, and meat conveyance after having been evaluated and classified for purposes of standardization. "AA" Slaughterhouse/Poultry Dressing Plant/Meat Processing Plant P1,000.00/year "A" Slaughterhouse/Poultry Dressing Plant/Meat Processing Plant 500.00/year "B" Slaughterhouse/Poultry Dressing Plant/Meat Processing Plant 500.00/year Meat Cold Storage 250.00/year Meat Delivery Van 50.00/year d) Meat Import and Export Clearance and Inspection Fees: For the issuance of Veterinary Quarantine Clearance (VQC) for imported meat and meat products to certify that the exporting countries are free from contagious animal diseases and issuance of Official Meat Inspection Certificates (OMC) for meat and meat products intended for export certifying that the meat going out of the country is inspected and safe for human consumption. CaEIST Issuance of VQC P100.00/VQC Extension of Validity of VQC 75.00/VQC Issuance of OMIC 70.00/OMIC e) Inspection Fees for meat and meat products whether fresh, frozen or airtight containers, imported or for export: 1. Choice Meat Cuts (Pork, Beef),Import P0.50/kg. 2. Manufacturing Grade Meat Cuts (Beef, Pork),Import 0.25/kg. 3. Poultry (Chicken, Turkey, Duck, Goose, Pigeon, etc.),Import 0.50/kg. 4. Edible offal (Liver, Tongue, Heart, Spleen, Tail, etc.) 0.25/kg. 5. Other meat and Meat Products (Mutton, Venison, Chevon, Kangaroo, etc.) 6. Meat and Meat products in airtight containers Import P10.00/ton or less Export 5.00/ton or less 7. Prepared Meat Products including Chicken soup packs, Beef noodle packs, Pork and Mushroom soup packs, Bird's Nest Soup Packs Import P10.00/ton or less Export 5.00/ton or less 8. Natural Casings (Hog, Sheep, etc.) per case Import P10.00/ton or less Export 5.00/ton or less f) Laboratory Fees for the Examination of Meat and Meat Products: For the proper identification and diagnosis of disease, condition of meat and meat products submitted for laboratory examination. 1. Pathological Examination a. Necropsy Poultry * up to 8 weeks old P15.00/head * over 8 weeks old 20.00/head Swine * up to 2 months old P25.00/head * 8 over 2 months old 30.00/head Swine/Boar 35.00/head Goat/Sheep 30.00/head Cattle/Carabao/Horse * up to 2 months old P35.00/head * 8 over 2 months old 55.00/head b. Histopathological Examination * per case with maximum of ten slides P100.00 * over 10 slides/case P120.00 * sectioning one/slide 25.00 * special staining 25.00 c. Clinical Pathology * RBC/WBC Count Sample P25.00 * Differential 25.00 * Urinalysis 25.00 2. Parasitoligical Examination a. Fecal Examination * Direct Smear P25.00 * Concentration/Flotation 25.00 * Larval Sectioning 25.00 b. Blood Examination * Routine Examination 25.00 * Special Staining 20.00 * Skin Scraping 20.00 3. Microbiological Examination a. Water Analysis * Standard Plate Count 60.00 * Colition Count 75.00 b. Bacterial Identification/Isolation * Salmonella P300.00 * Staphyloccocus Aureaus 220.00 * E. Coli 250.00 * Clostridium/Sporeformers 120.00 * Streptococcus 120.00 c. Canned Products * Sterility Test P240.00 * Aerobics bacteria Isolation 120.00 * Anaerobic Bacteria Isolation 120.00 * External/Internal Condition of can 25.00 d. Residue Test * Antibiotic (Analytical Method) - Penicillin P1,122.00 - Streptomycin - Tetracycline 1,122.00 - Sulfadimidine 1,122.00 * Anti-Microbial 150.00 * Hormone 1,122.00 * Pesticide 1,122.00 * Aflatoxin 150.00 * Toxicity 30.00 4. Chemical Examination a. Approximate Analysis * Crude Protein P275.00 * Crude Fat/Fat 275.00 * Ash 110.00 * Moisture 100.00 b. Additives * Nitrite P100.00 * Starch 100.00 * Salt/MSG 100.00 c. Meat Differentiation * Carotene Test (Beef and Carabeef) P30.00 * Immune Diffusion 250.00 5. Organoleptic Examination * Physical Characteristic P20.00 * Acid/Alkalinity Test 15.00 F. Fees for the Issuance of License to Meat Handlers: for the service in training, advisory and other relevant technological packages rendered to meat processors, dealers, vendors, butchers, dressers and cutters, pursuant to Animal Industry Administrative Order No. 9. dated 28, October 1978: ITAaCc Meat Shop Operators P100.00/year Meat Processor 100.00/year Meat Dealer 100.00/year Vendor 100.00/year Butcher 50.00/year Dresser 50.00/year Cutter 50.00/year Handlers 50.00/year G. Permit Fees: in the absence of slaughterhouses in the municipality and for meat coming in from outside the municipality: Cattle/Carabao P10.00/head Buffalo/Horses 10.00/head Swine 7.00/head Sheep/Goat/Deer 5.00/head Poultry 0.20/head SECTION 156. Condemned Animal. No condemned animal or fowl shall be slaughtered or if already slaughtered be moved out of the slaughterhouse except for immediate destruction of the carcass and viscera. No fee shall be collected on an animal that has been condemned by the Municipal Veterinarian. CcEHaI SECTION 157. Permit to Slaughter. Before any animal or fowl is slaughtered for public of private consumption, a Permit therefor shall be secured from the Municipal Veterinarian and the corresponding fees prescribed herein shall be collected by the Municipal Treasurer. CHAPTER 29 Mayor's Permit Fees for Signs, Signboards and Advertisements SECTION 158. Imposition of Fees. There is hereby imposed a fee per annum on signs, signboards, billboards, or advertisements, at the rates prescribed hereunder: CEASaT a) Billboards or signboards for advertisements of business, per square meter or fraction thereof. Single faced P15.00 Double faced 30.00 b) Billboards or signs for professionals, per square meter or fraction thereof 12.00 c) Billboards, signs or advertisement for business and professions, painted on any building or structure or otherwise separated or detached therefrom, per square meter or fraction thereof 13.50 d) Advertisement by means of placards, per square meter or fraction thereof 13.50 e) Advertisements for business or profession by means of slides in moviehouses or theaters payable by owners of moviehouses, theaters, annually 150.00 f) Advertisements for business or profession by means of film exhibition payable by owners or operators of moviehouses, or theaters, annually 1,200.00 In addition to the fees provided under Items 1) and 2) of this Section, for the use of electric neon lights in billboards, per square meter or fraction thereof 15.00 g) 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 h) 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 i) Advertisements by means of promotional sales (house to house),per day per person 750.00 SECTION 159. Time of Payment. The annual fee imposed in this Chapter shall be paid to the Municipal 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 160. 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 Municipal Engineer. CHAPTER 29 * Special Permit Fees for the Operation of Cockpits SECTION 161. Application. Applicants intending to operate a cockpit shall file an application prescribed therefor 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 Sangguniang Bayan; provided, however, that the provisions of the Cockfighting Law shall be applicable. cAISTC SECTION 162. Imposition of Fees. The following fees shall be paid to the Municipal Treasurer. 1. Mayor's permit fee P10,000.00 2. Plasada 1% 3. Soltada: a. Regular/ordinary 50.00 per fight b. Special cockfight and derby not more than one (1) day 75.00 per fight c. Derby with more than one (1) day 200.00 per fight 4. Other Permit Fees (Annual Fee) a. Promoter 1,000.00 b. Pit manager 500.00 c. Referee or sentenciador 300.00 d. Bet manager (kasador) 250.00 e. Bet taker (kristo) 200.00 f. Gaffers (mananari) 100.00 5. Special Permit fees for special cockfight shall be paid: a. International derby P10,000.00 per fight b. Special cockfights w/no derby 1,000.00 c. Special cockfights w/one (1) day derby 2,000.00 d. Special cockfights w/more than one (1) day 4,000.00 SECTION 163. 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. CHAPTER 30 Permit Fees for Firing Range SECTION 164. Imposition of Fees. Every person or entity who shall establish, operate, maintain gun clubs within Marikina shall first secure a permit from the Municipal Mayor through the Office of Public Order and Safety and pay the corresponding annual fees: CDISAc 1-5 firing range P500.00 6-10 firing ranges 1,000.00 more than 10 firing ranges 2,000.00 SECTION 165. 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 Municipal Mayor, the Office of Public Order 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 166. Time of Payment. The annual fees imposed shall be paid to the Municipal Treasurer upon order of payment given by the Office of Public Order and Safety and renewable on or before the prescribed period. cHSTEA CHAPTER 31 Special Permit Fees for Cold Storage and Ice Plants SECTION 167. 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 Municipal Mayor through the Municipal Engineer and pay the corresponding annual fees: Refrigeration or cold storage units, with the following total cold storage capacity: Not exceeding 5 cu.m. P200.00 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 168. Time of Payment. The fees imposed shall be paid to the Municipal Treasurer upon order of payment given by the Municipal Engineer and renewable on or before the prescribed period. TaDSHC CHAPTER 32 Special Permit Fees for Lumberyards SECTION 169. Imposition of Fees. Every person or entity who shall establish, operate, and maintain lumberyards within Marikina shall first secure a special permit from the Municipal Engineer and pay the corresponding annual fee of Five Hundred Pesos (P500.00). SECTION 170. Time of Payment. The fees imposed shall be paid to the Municipal Treasurer and renewable on or before the prescribed period. CHAPTER 33 Special Permit Fees for Storage of Flammable, Combustible, or Explosive Substances SECTION 171. Imposition of Fees. Every person or entity who shall establish, operate and maintain storage of flammable, combustible, or explosive substance within Marikina shall first secure a permit from the Municipal Engineer in coordination with the Municipal Fire Marshal and pay the corresponding fees: ICaDHT a) Flammable liquids: 1. With flash point at 20 degrees F or below such as gasoline and other carbon besolphide, naphta, benzol, allodin and acetone: Over 5 to 25 gals. P11.25 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, toluol, ethyl acetate: 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 points 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 50,000 to 100,000 gals. 750.00 Over 100,000 to 500,000 gals. 1,200.00 Over 500,000 to 900,000 gals. 2,250.00 Over 900,000 gals. 3,000.00 4. With 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 500 to 1,000 gals. 180.00 Over 1,000 to 20,000 gals. 300.00 Over 20,000 gals. 450.00 b) Flammable gases: Acetylene, hydrogen, coal gas, and other flammable in gaseous form, except liquefied petroleum gas and other compressed 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 to 10,000 kg. 225.00 Over 10,000 up to 50,000 kg. 337.50 Over 50,000 kg. 450.00 2. Pyrolyxin: 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. 112.50 Over 500 to 1,000 kg. 225.00 Over 1,000 to 5,000 kg. 337.00 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: IcESaA Over 9 to 100 cu. ft. 30.00 Over 100 to 500 cu. ft. 80.00 Over 500 to 1,000 cu. ft. 135.00 Over 1,000 to 2,500 cu. ft. 225.00 Over 2,500 cu. ft. 337.50 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 172. Time of Payment. Upon issuance of the order of payment by the Municipal Treasurer or his authorized representative, the fees imposed shall be paid to the Municipal Treasurer. HTDcCE CHAPTER 34 Special Permit Fees for Pay Parking Areas SECTION 173. Imposition Fees. Any person or entity who shall operate pay parking areas within Marikina shall first secure a special permit from the Office of the Municipal Mayor through the Business Permits and License Office and in the case of buildings to be used as parking areas, approval by the Municipal Engineer is likewise necessary. The corresponding fees shall be paid to the Municipal Treasurer at the rate of one peso (P1.00) per square meter per annum, provided that the total fee shall not exceed ten thousand pesos (P10,000.00). CHAPTER 35 Fire Inspection Fee SECTION 174. 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 Municipal Engineer in coordination with the Municipal Fire Marshal, and pay the corresponding annual fees thereof as follows: a.) For the use or occupancy of buildings, structures, facilities, or their premises including the installation of fire protection and fire safety equipments: 1. Assembly buildings such as leisures, theaters, auditoriums, cockpits, grand-stands, boxing arenas, convention halls, concert halls, race tracks, sports complexes, and the like P200.00 2. Educational/institutional buildings such as schools, universities, hospitals, nursery and kindergarten school, day care centers, civic centers, and the like P200.00 3. Industrial/commercial buildings or establishments, retailers/wholesalers, importers, exporters, manufacturers, producers, assemblers, distillers, and compounders, brewers P200.00 4. Eateries 100.00 5. Amusement places, such as night clubs, sauna and bath houses, pubhouses, disco, beer houses, bar, cocktail, lounges, etc. 200.00 6. Service contractors 50.00 7. Lessors of real property, per unit, and hotels, pension inns, motels, boarding houses, per unit/chamber/room 50.00 8. Offices of professionals 50.00 b. Storage Occupancies 1. Lumberyards 200.00 2. Combustible solids 200.00 3. Flammable liquids 200.00 4. Flammable gases 200.00 5. Warehouse (highly combustible materials) 150.00 6. Warehouse (low combustible materials) 100.00 7. Parking garage 100.00 8. Cold storage 150.00 9. Grains and foods 100.00 10. Others 50.00 c. Processing of building plans 1. Residential 50.00 2. Commercial 100.00 3. Industrial 100.00 4. Others 50.00 d. For storage handling and/or use/installation of liquefied petroleum or other types of compressed gas system in bulk storage: 1. For storage of not more than 500 gals. of water capacity 100.00 2. Over 20 to 50 gals. of water capacity 30.00 3. Over 50 to 100 gals. of water capacity 40.00 4. Over 100 to 200 gals. of water capacity 50.00 5. Over 200 to 300 gals. of water capacity 60.00 6. Over 300 to 500 gals. of water capacity 80.00 7. For every additional 100 gals. water capacity in excess of 500 gals. 60.00 8. Transportation and/or conveyance of explosives, flammable and/or or combustible materials by means of motor vehicle or other means of transportation per month 80.00 SECTION 175. Time of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer within thirty (30) days after the inspection has been conducted for the purpose of securing a permit. SEDIaH SECTION 176. Administrative Provisions. The Municipal Engineer, in coordination with the Municipal Fire Marshal, 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. a. No permit shall be issued for the conveyance of gun powder, dynamic explosives, blasting supplies or ingredients thereof unless a permit has been secured from the proper government agency. b. Any building or structure which is declared by the Municipal Engineer/Municipal 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 Municipal Engineer or Municipal 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. IDSaTE CHAPTER 36 Other Regulatory Fees SECTION 177. 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 (50.00) 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 subject the owner thereof to a surcharge and interest provided in this Code. SECTION 178. Hunting Permit Fee. No person shall hunt any available within the Municipality without first obtaining a permit from the Municipal 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 airguns may apply for hunting permit fee. EDATSI SECTION 179. Registration Fee for Animal-Drawn Vehicle. Every owner or operator of animal-draw vehicle such as calesa, caretela, caromata, or the like shall register such vehicle with the Municipal 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 180. Permit to Possess and Carry Air Guns. No person shall possess and carry air guns without first securing a permit from the Municipal Mayor through the Office of Public Order and Safety paying a fee of One Hundred Pesos (P100.00) to the Municipal 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. HcISTE CHAPTER 36 * Public Market Rentals and Fees SECTION 181. Application. There is hereby imposed on every person who desires to occupy or is actually occupying space and/or stall in Marikina public markets market rental fees. SECTION 182. Rental Fees. Monthly rental fees shall be collected from stallholders effective upon signing of the Contract of Lease according to the following rate per square meter/per month. SECTION BASIC FRONT FRONT INSIDE CORNER STALL CORNER A. WET SECTION 1. Fish P300 P519 P470 P436 2. Chicken 350 460 412 388 3. Meat 380 519 470 435 4. Fruits/vegetables 300 401 360 340 B. DRY GOODS (Floor I) 1. Groceries 180 270 230 215 2. Food Stalls 180 270 230 215 3. Gen. Merchandise 180 270 230 215 4. Flower-artificial 90 135 115 105 5. Other services 280 415 370 335 6 Footwear 180 270 230 215 7. Rice/cereals/etc. 180 270 230 215 C. DRY GOODS (Floor 2) 1. RTW's/textile 165 255 215 200 The above-mentioned monthly rentals shall be collected on the first year of the effectivity of the Contract of Lease. There shall be a percentage increase in rental annually for the next four (4) years, as follows: AaIDCS Second year five (5) percent increase Third year seven (7) percent increase Fourth year nine (9) percent increase Fifth year ten (10) percent increase SECTION 183. Manner of Awarding. Awarding and assigning of stalls to applicants shall be done by drawing of lots. Before the lottery, applicants shall pay their corresponding basic goodwill money as follows: Ground Floor (Wet and Dry) P10,000.00 Second Floor (Dry) 9,000.00 Third Floor (Dry) 8,000.00 SECTION 184. Additional Goodwill Money. The following schedule of additional goodwill money shall be paid by the awardees as follows: A. Ground Floor (Wet and Dry) 1. Front corner stalls P10,000.00 regardless of size 2. Front stall 7,200.00 regardless of size 3. Inside corner stalls 5,000.00 regardless of size 4. For every square meter in excess of the regular stall 1,500.00 additional B. Second Floor (Dry) 1. Front corner stalls P9,000.00 regardless of size 2. Front stalls 6,750.00 regardless of size 3. Inside corner stalls 4,500.00 regardless of size 4. For every square meter in excess of the regular stall 1,000.00 additional C. Third Floor (Dry) 1. Front corner stalls P8,000.00 regardless of size 2. Front stalls 6,000.00 regardless of size 3. Inside corner stalls 4,000.00 regardless of size 4. For every square meter in excess of the regular stalls 500.00 additional The additional goodwill money shall be payable in twelve (12) equal monthly installments. SECTION 185. Goodwill Money. Goodwill money is not reimbursable. Goodwill money shall be collected once from the applicant. The same shall be applicable upon renewal of their contract of lease, provided however that if there will be transfer of rights on the stalls within the effectivity of the first five (5) year contract, such transferee is exempted from payment of goodwill money. However, any transfer of rights to a third party after the first contract of lease, the third party shall be liable to pay the goodwill money. SECTION 186. Contract of Lease. Awardees shall be required to execute a Contract of Lease which shall be effective for five (5) years. After the lapse of first 5-year contract of lease, the lease may be renewed upon the consent of both parties under new terms and conditions. SECTION 187. Due Day on Rental. Rental fees shall be due and demandable on the twentieth (20th) day of the current month. SECTION 188. Special Stalls. All special stalls except the regular, front, inside corner, and front corner stalls shall be subject of an award to those who can best offer with appropriate nature of business. CSDcTH SECTION 189. Penalties for Late and Non-Payment of Fees Any person who is found guilty in any of the following cases shall be subject to twenty five (25%) percent surcharge. a) Occupying or using space in the public market without first paying the fee herein provided; b) Occupying more than what is duly leased to him; and c) Failure to pay the monthly rent within the time fixed herein. However, the lease contract of any person habitually incurring the above violations shall be cancelled. The stall shall be declared vacant and subject to award to other qualified applicants. CHAPTER 37 Parking Charges SECTION 190. Imposition of Fees. The Municipal Government shall, through the Office of Public Order and Safety designate portion of parks, roads, and streets, and thoroughfares in Marikina as places for parking with pay. The fee to be collected on the parking spaces shall be five pesos (P5.00) for the first two hours or fraction thereof and twenty five (P25.00) for every additional hour or fraction thereof. Furthermore, buses and trucks shall be charged ten pesos (P10.00) for the first two hours or fraction thereof and four pesos (P4.00) for every additional hour or fraction thereof, provided further that the total fee shall not exceed seventy pesos (P70.00) for a single vehicle. An amount of thirty five pesos (P35.00) shall be collected from the owner, operator, or driver of motor vehicle who loses his parking fee ticket and seventy pesos (P70.00) in the case of trucks and buses. aDATHC SECTION 191. Manner of Payment and Issuance of Parking Tickets. The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, who shall issue the corresponding parking tickets thereof. CHAPTER 38 Stalled Vehicle Towing Charges SECTION 192. The Traffic Bureau of the Marikina Police Department shall be responsible for the effective implementation of its Ordinance. SECTION 193. Imposition of Fees. Owners or operators of any motor vehicle that breaks down on any streets within the jurisdiction of Marikina shall immediately abate the nuisance, otherwise, the Marikina Police Department (Traffic Bureau),shall abate the same by towing the vehicle. Said owners or operators shall pay a towing fee based on the following: AcICTS 1. Light Vehicles P400.00 2. Heavy Vehicles 800.00 3. Impounding Fee a. Per day of custody for Light vehicles 100.00 b. Per day of custody for Heavy vehicles 200.00 SECTION 194. Fines. The owner or operator of a motor vehicle that fails or breaks down and causes obstruction to a vehicular or pedestrian traffic in any municipal streets by reason of his negligence in the proper maintenance or care of the vehicle, shall be punished by a fine of not less than two hundred pesos (P200.00) nor more than three hundred pesos (P300.00).The fact that the vehicle broke down in any street shall be considered a prima facie evidence of the negligence of the owner or operator. The driver of the motor vehicle that fails or breaks down or is involved in a vehicular accident should immediately notify the Traffic Bureau of the Marikina Police Department. Failure to do so shall be punishable by an additional fine of Fifty Pesos (P50.00). SECTION 195. Impounding Charge. An additional ten pesos (P10.00) impounding charge shall also be collected for each day or fraction thereof that the vehicle remains impounded. DEaCSA SECTION 196. Disposition of Proceeds. Proceeds that may be realized from the implementation of this section shall be shared by the Marikina Police Department and municipal government. CHAPTER 38 * Fee for the Use of Recreational Facilities SECTION 197. Rate of Charges. The Municipal Treasurer through the appropriate office(s) shall collect the required fee imposed under this Section before any person can use existing recreational facilities or as may later be established by the Marikina government. CDAHaE a. Swimming pool Fees 1. Adult P20.00/head 2. Student/child P10.00 during nighttime b. Basketball Fees 1. GYM P150.00/hour (Practice) P200.00/hour (Tournament Fee) 2. GYM P250.00/hour (Practice) P300.00/hour (Tournament Fee) 3. OPEN COURT P25.00/hour Daytime c. Skating Rink 1. P3.00 for adult 2. P2.00 for children d. Badminton Court 1. P30.00/hour daytime/P50.00/hour night time/Exclusive Use P2,500.00 (night time) e. Tennis Court Daytime P15.00/hour f. Volleyball (Open Court) Daytime P25.00/hour SECTION 198. Deputies of the Treasurer. For the purpose of collecting the fees prescribed under this Article, the Municipal Treasurer, shall deputize as collector, the Parks Administration Officer assigned, upon prior posting of a bond in an amount to be determined by the Municipal Treasurer. The amount collected for a day shall be remitted by the said officer to the Municipal Treasurer not later than the close of office hours of each working day. For purposes of this section the Municipal Mayor is hereby authorized to hire on contractual basis individuals who can qualify as Parks Administration Officers preferably from among the residents of the barangay where the recreational facility is located until such time that said position is finally created as plantilla position. SECTION 199. Requirements. The Parks Administration Officer shall submit within five (5) days a summary report of the number of persons who used the facilities and the amount paid and such other information as the Municipal Treasurer may require. CHAPTER 39 Share of Marikina Government from the National Wealth SECTION 200. Definition of National Wealth. All lands of public domains, waters, minerals, coal, petroleum and other mineral oils, all sources of potential energy, fisheries, forests or timber, wildlife, flora and fauna, and other mineral resources owned by the state are covered by the Definition of national wealth pursuant to Art. XII, Sec. 2 of the Philippine Constitution. SECTION 201. Share in the Proceeds from the Development and Utilization of the National Wealth. The Municipality shall have an equitable share in the proceeds derived from the utilization and development of the national wealth within its territorial jurisdiction. cSEaDA SECTION 202. Amount of Share of Marikina Government. The Municipality shall have a share of sixty five percent (65%) of forty percent (40%) of the gross receipts collection derived by the national government from the preceding calendar year from mining charges, royalties, forestry and fishery charges, and such other taxes, fees, or charges, including related surcharges, interest, fines and from its shares in any co-production, joint venture or production sharing agreement in the utilization and development of the national wealth within its territorial jurisdiction. SECTION 203. Share of Marikina Government from Any Government Agency of Government-Owned or Controlled Corporation. The Municipality shall have a share based on the preceding fiscal year from the proceeds derived by any government agency or government owned or controlled corporation engaged in the utilization and development of the national wealth based the following formula whichever will produce a higher share for the municipality: cSTHaE 1. Sixty five percent (65%) of one percent (1%) of the gross receipts or sales of the preceding calendar year; or 2. Sixty five percent (65%) of forty percent (40%) of the mining taxes, royalties, forestry and fishery charges and such other taxes, fees or charges, including related surcharges, interests, or fines the government agency or government-owned or controlled corporation would have paid if it were not otherwise exempt. CHAPTER 40 Remittance and Management of Municipal Share SECTION 204. Remittance of the Share of Marikina Government. The share of the Municipality shall be released within five (5) days after the end of each quarter by the government agency or government-owned or controlled corporation engaged in the utilization of the national wealth to the Municipal Treasurer. SECTION 205. Examination of Books of Accounts. The Municipal Treasurer shall examine the books of accounts of covered national government agencies and government-owned or controlled corporation to determine the share of the municipality. It shall be the duty of the agency concerned to facilitate such examination and the remittance of the share to the Municipal Treasurer on time. AScTaD SECTION 206. Development and Livelihood Projects. The proceeds from the share of the Municipality pursuant to this Chapter shall be appropriated to finance municipal development and livelihood projects. Provided, that at least eight percent (8%) of the proceeds derived from the development and utilization of hydrothermal, geothermal and other sources of energy shall be applied solely to lower the cost of electricity of the municipality. CHAPTER 41 General Administrative and Penal Provisions: Collection and Accounting of City Revenues SECTION 207. Tax Period and Manner of Payment. Unless otherwise provided in this Code, the tax period for all local taxes, fees, and charges shall be the calendar year. Such taxes, fees, and charges may be paid in quarterly installments. SECTION 208. Accrual of Tax. Unless otherwise provided in this Code, all taxes, fees and charges accrue on the first (1st) day of January of each year. AcHEaS SECTION 209. Time of Payment. Unless otherwise, provided in this Code, all taxes, fees, and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter as the case may be. The Sangguniang Bayan may, through resolution, extend the time of payment without penalties for a period of not exceeding six (6) months. SECTION 210. Surcharge and Interest on Unpaid Taxes, Fees or Charges. Unless otherwise provided in this Code, surcharges of twenty five percent (25%) shall be imposed on the amount of taxes, fees or charges not paid on time and an interest at the rate of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall be the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. SECTION 211. Interests on Other Unpaid Revenues. Where the amount of any other revenue due to the Municipality, except voluntary contributions or donations is not paid on the date fixed in this Code, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of the amount an interest at the rate of two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty six (36) months. ECTIcS SECTION 212. Collection of Local Revenue by the Municipal Treasurer . Unless otherwise specified, all municipal taxes, fees or charges shall be collected by the Municipal Treasurer or his duly authorized deputy collectors. The Municipal Treasurer or his designated deputies are hereby authorized to accept payment of taxes and charges based on previous payment subject to adjustment if found deficient by the officials concerned. The Municipal Treasurer may designate the Barangay Treasurer as his deputy to collect taxes, fees or charges. In case a bond is required for the purpose, the Barangay Treasurer shall pay the premiums thereon. Operators of business subject to the graduated or percentage taxes based on gross sales and/or receipt, within the first twenty (20) days of January of each year of every quarter, submit a sworn statement of his gross sales and/or receipt for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sale or receipts, for whatever reason, including, among others that he failed to provide himself with books, records, and/or subsidiaries for his business, the Municipal Treasurer or his authorized representative may verify or assess the gross sales or receipt of the taxpayer under the best available evidence upon which the tax may be based. For this purpose, the Chief of the Taxes and Fees Division of the Municipal Treasurer's Office or his designated deputies are hereby authorized to administer the sworn statement of gross sales or receipts. SECTION 213. Examination of Books of Accounts and Pertinent Records of Business by the Municipal Treasurer. The Municipal Treasurer may be himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinents records of any person, partnership, corporation, or association subject to Municipal taxes, fees and charges in order to ascertain, assess and collect the correct amount of the tax, fee or charge. Such examination shall be made during regular business hours, only once for every tax period but in no case shall the examination cover more than three (3) years, and shall be certified to by an examining official. Such certificate shall be made of record in the books of accounts of the taxpayer examined. In case the examination herein authorized is made by a duly authorized deputy of the Municipal Treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the taxpayer whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. a) Destruction of Hiding of Books of Accounts to Subvert Examination. It shall be the duty of the taxpayer to keep such books and other records, which shall truly reflect his business or trade for purposes of the taxes provided herein. If the taxpayer keeps his regular books of accounts and other records outside the territorial limits of the municipality, he shall keep copies thereof in his business office located within the Municipality and submit the same for examination. The books of accounts and other financial records, must be preserved by the taxpayers for a period of five (5) years from the date of the last entry. CTHaSD b) Administrative Penalty Failure to present the books of accounts for examination shall subject the taxpayer to the penalty prescribed hereunder for each year, in addition to the other remedies provided for in this Code, and to whatever tax or fee as may be based on the declared annual gross receipts/sales for the corresponding year: Less than P50,000.00 P200.00 50,000.00 or more but less than 100,000.00 400.00 100,000.00 or more but less than 200,000.00 600.00 200,000.00 or more but less than 500,000.00 800.00 500,000.00 or more but less than 1,000,000.00 1,000.00 1,000,000.00 or more 1,500.00 SECTION 214. Posting of Cash Bond. Every pawnbroker, operator or private market/shopping center or amusement place where admission tickets are issued, including sponsors of premier showing and film showing, recruitment agency and operators of driving schools shall, before a license is issued, deposit with the Municipal Treasurer a cash bond to guarantee payment of all taxes, fees and charges in the amount prescribed hereunder: a) Auctioner P1,000.00 b) Pawnbroker 2,000.00 c) Private Market/Shopping Center 5,000.00 d) Driving school 20,000.00 e) Recruitment Agency: 1. Local 20,000.00 2. Foreign 50,000.00 f) Amusement place 5,000.00 g) Sponsor of premier show/film showing 5,000.00 SECTION 215. Record of Taxpayers. It shall be the duty of the Municipal Treasurer to keep records, alphabetically arranged and open to public inspection, of the names of all persons paying municipal taxes, fees and charges as far as practicable. He shall establish and keep current appropriate tax roll for each kind of tax, fee or charge provided in this Code. HcACST CHAPTER 42 Civil Remedies for Collection of Revenue SECTION 215. * Municipal Government's Lien. Municipal taxes, fees, charges and other revenue constitute a lien superior to all liens, charges or encumbrances in favor of any person, enforced by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to that which the lien is imposed. The lien may only extinguished upon full payment of the delinquent municipal taxes, fees and charges including related surcharges and interests. SECTION 216. Civil Remedies. The civil remedies for the collection of Municipal taxes, fees or charges, and related surcharges and interest resulting from delinquencies shall be: a) By administrative action through the distraint of goods, chattel, or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts and interest in rights of personal property; AEDCHc b) By levy upon real property and interest in or rights to real property; c) By judicial action. Either of these remedies may be pursued concurrently or simultaneously at the discretion of the Municipal Mayor. SECTION 217. Distraint of Personal Property. The remedy by distraint shall proceed as follows: a) Seizure. Upon failure of the person owing any tax or other impositions to pay the same after one (1) year of delinquencies, the Municipal Treasurer or his deputy may upon issuance of three (3) written notices, within the period of two (2) months, seize or confiscate any personal property belonging to that person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquencies and the expenses of seizure. In such a case, the Municipal Treasurer, or his deputy shall issue a duly authenticated certificate based upon the record of his office showing the fact of delinquency and the amount of tax, fee or charge and penalty due. This certification shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim extension under the provision of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. cATDIH b) Personal Property Exempt from Distraint. The following property shall be exempt from the distraint and levy, attachment for execution thereof for delinquencies in the payment of local tax, fee or charge, including the related surcharge and interest. 1) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; 2) One (1) horse, cow, carabao or other beast or burden, such as the delinquent taxpayers may select, and necessarily used by him in his ordinary occupation; SDHacT 3) His necessary clothing, and of all his family; housekeeping and used for the purpose by the delinquent taxpayer, such as he may select, or a value not exceeding ten thousand pesos (P10,000.00). 4) Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 5) The professional libraries of doctors, engineers, lawyers and judges; 6) One fishing boat and net, not exceeding the total value of ten thousand pesos (P10,000.00) by the lawful use of which a fisherman earns his livelihood; and 7) Any material or article forming part of a house or improvement of any real property. c) Accounting of Distraint Goods. The Municipal Treasurer can make or cause to be made an accounting of the goods, chattels, or effects distrained, a copy of which is signed by himself, to be left either with the owner or person from whom of goods, chattels or effects taken, or at the selling place of business of that person or with someone of suitable age and discretion to which shall list be added a statement of the sum demanded and a note of the time and place of sale. HCITcA d) Publication. The Municipal Treasurer shall forthwith cause a notification to be exhibited in no less than three (3) public and conspicuous place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of notice shall be at the Office of the Municipal Treasurer. e) Release of Distraint Property upon Payment Prior to Sale. If at any time prior of the consummation of the sale, all property charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. f) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor. Should the properties distrained be not disposed within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the Municipality for the amount of the assessment made thereon by the Committee on Appraisal composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as members. When the amount of the assessment is equal to tax delinquencies, the taxes due shall be considered paid. HCacTI g) Disoposition of Proceeds. The proceeds of the sales shall be applied to satisfy the tax, together with the increment thereto incident to delinquency, and the expenses of the distraint and sale. Any balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace the actual expenses of seizure and preservation of the property pending the sale, and no charge can be imposed for the services of the Municipal Treasurer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other properties may, in like manner, be distrained until the full amount due, including all expenses is collected. CTHDcS SECTION 218. Levy on Real Property. a) After the expiration of three (3) years in the case of delinquent tax, fee or charge not less than one hundred thousand pesos (P100,000.00) and after distraint on personal property had been instituted, any real property of the delinquent taxpayer may be levied. To this end, the Municipal Treasurer shall make a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be affected by writing on said certificate the description of the property upon which levy is to be made. At the same time, written notice of the levy shall be mailed to or served upon the Municipal Assessor and the Register of Deeds in the province or city where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, of the delinquent taxpayers or, in his absence from the Philippines, of his agent or the manager of a business in respect to which the liability arose, or if there be none, of the occupant of the property in question. A report on any levy shall within ten (10) days after receipt of the warrant, be submitted by the Municipal Treasurer to the Municipal Mayor and the Sangguniang Bayan. b) Advertisement and sale. Within thirty (30) days after levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the real property or a portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be affected by posting a notice at the main entrance of the Municipal Hall building and in a public and conspicuous place in the barangay where the real property is located and by publication once a week for three (3) weeks in a newspaper of general circulation in the Municipality. The advertisement shall contain the amount of taxes, fees, or charges, and penalties due thereon, the time and place of sale, the name of the taxpayers against whom the taxes, fees or charges are levied, and the short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees charges, penalties and interests. If he falls to do so, the sale shall proceed and shall be held either at the main entrance of the Municipal Hall Building, or on the property to be sold, or at any other place as determined by the Municipal Treasurer conducting the sale specified in the notice of sale. Within thirty (30) days, after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and then make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser, and setting out the exact amount of all taxes, fees, charges, and related surcharges, interest, or penalties. Provided, however, that any excess in the proceed of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Municipal Treasurer may advance an amount sufficient to defray the cost of collection and advertisement and subsequent sale of the subject real property including the preservation of improvements thereon. AcIaST c) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer of his representative shall have the light to redeem the property upon payment to the Municipal Treasurer of the total amount of taxes, fees or charges and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer. The Municipal Treasurer, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges, related surcharges, interests and penalties. The real property owners shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. d) Final Deed of Conveyance to the Purchaser. In case the taxpayer fails to redeem the property as provided therein, the Municipal Treasurer shall execute a deed conveying the purchaser so much of the property as has been sold, free from lien of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which validity of the sale depends. e) Purchase of Real Property by the Municipal Government for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees or charges, related surcharges, interest, penalties and costs, the Municipal Treasurer conducting the sale, shall purchase the property in behalf of the Municipality as provided in this Code. AHTICD f) Resale of Real Property taken for taxes, fees, or charges. The Municipal Government may, by separate Ordinance, sell and dispose of the real property acquired at public auction. The proceeds of the sale shall accrue to the general fund of the Municipality after deducting the share of the barangay, whenever applicable. SECTION 219. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer or any of his deputies who fail to issue or execute the levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall automatically be dismissed from the service after due notice and hearing. a) Protest and Assessment. Within sixty (60) days from the receipt of the notice of assessment issued by the Municipal Treasurer, the taxpayer, may file a written protest with the Municipal Treasurer through the Board of Tax Appeals as provided in this Code contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer, based on the findings and recommendations of the Board of Tax Appeals, shall decide the protest within sixty (60) days from the time of its filing. If the Municipal Treasurer finds the protest to be wholly or partially meritorious, he shall issue a notice cancelling wholly or partially the assessment. However, if the Municipal Treasurer denies the protest wholly or partially a written notice to the taxpayer shall be sent. The taxpayer shall have thirty (30) days from the receipt of the denial of the protest or sixty (60) days as prescribed herein within which appeal with the court of competent jurisdiction, otherwise the assessment becomes conclusive and unappealable. ITADaE b) Payment under Protest. No protest shall be entertained unless the taxpayers first pays the tax. There shall be annotated on the tax receipts the words "paid under protest" where applicable. The protest in writing must be filed within thirty (30) days from payment of the tax to the Municipal Treasurer, who shall decide the protest within sixty (60) days from receipt thereof. The tax or a portion thereof paid under protest, shall be held in trust by the Municipal Treasurer. In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability. CTHDcE c) Claim for Refund of Tax Credit. As provided in Sec. 196 of the 1991 Local Government Code, no case or proceeding shall be maintained in any court for the recovery of any tax, fee or charge erroneously or illegally collected until a written claim for refund of tax credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of the payment of such tax, fee or charge or from the date the taxpayer is entitled to a refund or credit. CHAPTER 43 Miscellaneous Provisions SECTION 220. Publication of the Revenue Code. Within ten (10) days after the approval of this Code, a certified true copy of the same shall be published in accordance with the provisions of the 1991 Local Government Code. SECTION 221. Public Dissemination of this Code. Copy of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 222. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under Republic Act 6938, non-stock and non-profit hospital and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, associations, cooperatives registered under Republic Act 6810; and printer and/or publisher of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn effective upon approval of this Code. DcHSEa CHAPTER 44 General Penal Provisions SECTION 223. 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 45 Final Provisions SECTION 224. Separability Clause. If for any reason, any provision, section or part of this Code is declared not valid by a court of competent jurisdiction, such judgment shall not affect or impair the remaining provisions, sections or parts which shall continue to be in force and effect. DEcITS SECTION 225. 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 226. Rules and Regulations. a) Upon approval of this Code, the Municipal Mayor shall, through an executive order, designate and convene an oversign 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. SECATH b) The committee shall be composed of the following: 1. Municipal Administrator, who shall be the Chairman; 2. Chairman, Ways and Means Committee, Sangguniang Bayan 3. Majority Floor Leader, Sangguniang Bayan 4. Municipal Treasurer; 5. Municipal Assessor; 6. Municipal Secretary; 7. Chairman, Local Finance Committee c) The committee shall submit its report and recommendation to the Municipal 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 Municipal Mayor may designate. A secretariat shall be chosen by the Chairman of the committee from among qualified employees of the Municipal Government. EAcTDH e) The committee shall undertake an information campaign on this Code. f) Funds needed by the committee shall be provided by the Municipal Mayor from any available funds. SECTION 227. Repealing Clause. All ordinances, rules and regulations, or parts thereof, in conflict with, or inconsistent with any of the provisions of this Code are hereby repealed or modified accordingly. SECTION 228. Effectivity. This Code shall take effect after publication and/or posting in conspicuous places within the municipality. Approved: October 18, 1995. CERTIFIED CORRECT: (SGD.) LOLITA E. DE LEON Secretary to the Sanggunian APPROVED: (SGD.) LEONARDO A. AMORES, Ll. B. Member (SGD.) ALFREDO R. AGUIRRE Member MARION S. ANDRES, M.D. Member (SGD.) ANNA B. DAYAO Member (SGD.) DANILO A. DEL ROSARIO Member (SGD.) ALFREDO M. FAJARDO Member (SGD.) DOMINADOR F. HERNANDEZ, JR. Member (SGD.) ROBERTO C. PALAPAY, JR. Member (SGD.) ROBERTO J. PONCE Member HILARIO A. PUNZALAN Member (SGD.) THADDEUS ANTONIO M. SANTOS, JR. Member MARCELINO R. TEODORO Member (SGD.) BENJAMIN M. CRUZ Member (SGD.) ROGELIO S. DELA PAZ, JR. Member (SGD.) DEL R. DE GUZMAN Vice-Mayor/Presiding Officer APPROVED by the Honorable MUNICIPAL MAYOR on _______ (SGD.) BAYANI F. FERNANDO Municipal Mayor