An Ordinance Amending Portions of Chapter III of Municipal Ordinance No. 2017-301, Otherwise Known as the Revised Municipal Revenue Code of Mina

November 22, 2018 MINA MUNICIPAL ORDINANCE NO. 352-18 AN ORDINANCE AMENDING PORTIONS OF CHAPTER III OF MUNICIPAL ORDINANCE NO. 2017-301, OTHERWISE KNOWN AS THE REVISED MUNICIPAL REVENUE CODE OF MINA BE IT ORDAINED by the Sangguniang Bayan of Mina, Iloilo in session assembled that: SECTION 1. Chapter III, Article A, page 16 of Revised Municipal Revenue Code shall hereby amended as follows: CHAPTER III. PERMIT AND REGULATORY FEES ARTICLE A Mayor's Permit Fee on Business SECTION 2. Section 3A.01 of the Revised Municipal Revenue code provides that: There shall be collected annual fees at the rates provided hereunder issuance of a Mayor's Permit to every person that shall conduct a business, trade or activity within the Municipality of Mina. The Permit fee is payable for every separate or distinct establishment or place where the business trade or activity is conducted. One line of business activity does not become exempt by being conducted with some other business or activity for which the permit fee has been paid. Rate 1.) On Manufacturers, tanneries, jewelry shops, wholesalers, dealers distributors, retailers, exporters, and importers. 30,000.00 or more but less than 100,000.00 P300.00 100,000.00 or more but less than 200,000.00 400.00 200,000.00 or more but not less than 400,000.00 500.00 400,000.00 or more but less than 500,000.00 1,000.00 500,000.00 and up 1,200.00 2.) Retailers of essentials and non-essential commodities 30,000.00 or more but less than 100,000.00 200.00 100,000.00 or more but less than 300,000.00 300.00 300,000.00 or more but less than 400,000.00 400.00 400,000.00 or more but less than 500,000.00 500.00 500,000.00 and up 1,000.00 3) On cafes, cafeterias, ice cream and other Refreshment parlors, soda fountains, carenderia, Food caters, restaurants fast food and other related establishment 30,000.00 or more but not less than 100,000.00 200.00 100,000.00 or more but not less than 300,000.00 300.00 300,000.00 or more but not less than 400,000.00 400.00 400,000.00 or more but not less than 500,000.00 500.00 500,000.00 and up 1,000.00 4) On business rendering of offering services 50,000.00 or more but not less than 150,000.00 200.00 150,000.00 or more but not less than 300,000.00 300.00 300,000.00 or more but not less than 450,000.00 400.00 450,000.00 or more but not less than 600,000.00 500.00 600,000.00 and up 1,000.00 5) On Hotels, Motels, Tavern and Common Inns 300,000.00 or more but not less than 500,000.00 500.00 500,000.00 or more but not less than 800,000.00 800.00 800,000.00 or more but not less than 1,000,000.00 1,000.00 1,000,000.00 and up 1,500.00 6) Lessor and/or sub-lessor or real estate properties including privately-owned public markets, supermarkets 300,000.00 or more but not less than 500,000.00 500.00 500,000.00 or more but not less than 800,000.00 800.00 800,000.00 or more but not less than 1,000,000.00 1,000.00 1,000,000.00 and up 1,500.00 7) On Rental of equipment, furniture or bicycle, video tape 50,000.00 or more but not less than 150,000.00 200.00 150,000.00 or more but not less than 300,000.00 300.00 300,000.00 or more but not less than 450,000.00 400.00 450,000.00 or more but not less than 600,000.00 500.00 600,000.00 and up 1,000.00 8) Sari-Sari Store 30,000.00 or more but not less than 60,000.00 100.00 60,000.00 or more but not less than 100,000.00 200.00 100,000.00 or more but not less than 150,000.00 300.00 150,000.00 or more but not less than 200,000.00 400.00 200,000.00 or more but not less than 300,000.00 500.00 300,009.00 or more but not less than 400,000.00 1,000.00 9) On the following businesses: 9.1. On owners or operators of Amusement Places/Devices: 9.1a) Night and Day Club 1,000.00 9.1b) Night Club or Day Club 1,300.00 9.1c) Cocktail Lounge or Bars 1,000.00 9.1d) Cabarets or Dance Halls 1,000.00 9.1e) Skating Rink 500.00 9.1f) Bath houses, swimming pools and other similar places P1,000.00 9.1g) Billiard and pool hall: a. For the first table P250.00 b. For additional table P100.00 9.1h) Merry-go rounds, roller coaster, ferries wheel, swing, shooting galleries and other contrivances Circuses, Carnivals, fun houses P200.00 9.1i. Theaters and cinema-houses: a. Theaters and cinema-houses 1,000.00 b. Itinerant operator P100.00 c. Video-house/Karaoke P200.00 10.) On Financing Establishment: a) Pawnshop P700.00 b) Money shop P700.00 c) Lending investors P1,000.00 10.1 Finance and Investment companies: a. Principal Office P1,000.00 b. For each branch office P700.00 10.2 Commercial Banks: a. Principal Office P3,000.00 b. For each branch office P2,000.00 10.3 Savings Bank: a. Principal Office P2,000.00 b. For each branch P1,500.00 10.4 Rural Bank P1,500.00 11.) Dealers in securities including foreign exchange dealers P1,000.00 12.) Insurance Companies a. Principal Office P1,000.00 b. For each branch Office P800.00 "For the purpose of determining a principal or branch office of the above mentioned business, the Articles of Incorporation duly approved by the Securities and Exchange Commission (SEC) shall be the basis." 13.) On boarding house P200.00 14.) On lodging house with accommodation for: a. Less than 15 lodgers P200.00 b. 15 to 34 lodgers P300.00 c. 35 or more lodgers P500.00 15.) On Real Estate Dealers: a. Less than 5 hectares P700.00 b. 5 to 9 hectares P1,000.00 c. 20 or more hectares P2,000.00 16.) On private cemeteries and memorial parks: a. Less than 2 hectares P1,000.00 b. 2 to 5 hectares P3,000.00 c. More than 5 hectares P6,000.00 17.) On other activities: 17.1. Promoters, sponsors, and talent scouts P500.00 17.2. For holding stage shows or fashion shows and the like P300.00 17.3. For the holding of the benefit balls, shows, raffles bingo games and the like 200.00 17.4. For each "tienda" or store during fiestas and other occasions P100.00 17.5. Rice or corn retailers P200.00 17.6. Rice or corn wholesalers P200.00 17.7. Palay-buying stations P500.00 17.8. Poultry houses, piggery (in excess of 500 heads/20 heads (excluding piglets) P500.00 17.9. Vulcanizing Shops P300.00 17.10. Concrete and Hollow Block Factory P500.00 17.11. Traveling Cono P500.00 17.12. Stationary Cono P500.00 17.13. Welders/assemblers P300.00 17.14. Gasoline/Petroleum Filling Station: a) For each pump/dispenser P150.00 17.15. Water Filling Station P400.00 17.16. Service Stations (washing, greasing, lubricating or other similar services P200.00 17.17. Peddlers: a) Using jeeps/trucks P200.00 b) Using motorized tricycles P150.00 c) Using bicycles or trisikads P100.00 d) Peddlers on foot/hauling P50.00 17.18. Milling services "bokbokan"/per machine P100.00 17.19. Rice Mill operators P500.00 17.20. Sawmills: a) Fixed establishments (per blade) P75.00 b) Chainsaw operators (per unit): b.1. With blade of more than 24 inches P100.00 b.2. With blade of more than 12 inches but less than 24 inches P75.00 b.3. With blade of more than 12 inches or less P50.00 17.21. For maintaining an office, such as liaison office administrative office and/or similar office, with an area as follows: a) Less than 50 sq. m P100.00 b) 50 sq. m. or more but less than 200 sq.m P200.00 c) 200 sq. m. or more but less than 500 sq.m P300.00 d) 500 sq. m. or more P500.00 17.22. On Principal office of professional who are not subject to Contra Tax of the National Internal Revenue Code, regardless of the area P100.00 17.23. On the other occupation or calling subject to periodic inspection surveillance and/or regulation by the Municipal Mayor at a rate of P100.00 17.24. Auctioner, barner, bartender, beautician, hilot, hospital attendant, itinerant, butcher, club/floor Mgr., cochero, cook or chief, manicurist, masseur/attendant, mechanic, criminologist, electrician, fortune teller, hair stylist, photographer, taxi driver, waiter/waitress P100.00 Note: One business, occupation or calling does not become exempt by being conducted with some other business, occupation or calling for which the Permit fee has been paid. 17.25. Insurance Agency P400.00 17.26. Veterinary or Dog and Cat Hospital/Clinics P400.00 17.27. Real Estate subdivision developers: a) Less than 5 hectares P500.00 b) 5 to 9 hectares P1,000.00 c) 20 or more hectares P500.00 17.28. Travel Agency P400.00 17.29. Tourist Agency P400.00 17.30. Dancing Schools, slimmer/Aerobics/fitness center judo and Karate school/driving schools, and related establishments P400.00 17.31. Private detective Security Agency: a) Principal office P400.00 b) For every locality where security guards are posted 50.00 17.32. Nursery, vocational and other schools not regulated by the DECSM P500.00 17.33. Medical and Dental Clinic P400.00 17.34. Parking Lots: a) Less than One (1) hectare P300.00 b) More than One (1) hectare P500.00 17.35. House Industries and Furniture Shops P400.00 17.36. Lumber and Hardware dealers P400.00 17.37. General engineering, building and specialty contracts, filling, demolition, salvage work and transfer or relocation P400.00 17.38. On other business not specified in the preceding paragraphs, with capital investment of: a.) 30,000.00 or more but less than 40,000.00 P300.00 b) 40,000.00 or more but less than 60,000.00 P300.00 c) 60,000.00 or more but less than 100,000.00 P400.00 d) 100,000.00 or more but less than 200,000.00 P500.00 e) 200,000.00 or more but less than 1,000,000.00 P1,000.00 f) Over 1,000,000 P1,200.00 17.39. For operating a private warehouse or bodega of wholesalers/re importers or exporters except those whose business is duly license by the Municipality of Mina, within area as follows: a) Less than 60 sq. m P100.00 b) 50 sq.m or more but less than 100 sq. m P200.00 c) 100 sq.m or more but less than 200 sq.m P300.00 d) 200 sq.m or more but less than 300 sq.m P400.00 e) 300 sq.m or more but less than 400 sq.m P500.00 f) 400 sq.m or above P600.00 17.40. On Special Mayor Permit , Religious, civic and social organizations, Club fraternities, etc., holding bingo social benefit dances, shows, programs, exhibitions, contest, etc., the proceeds of which shall inure or benefit welfare organization may be issued a Special Mayor's Permit free of charge, provided that said religious, social and civic organizations, clubs fraternities, etc., shall not in any manner violate any existing ordinances, rules and regulation especially regarding traffic and pedestrian hazards and provided further, that a permit e received/secured first from the DSWD authorizing them to hold such projects. SEC. 3A.02. Exemptions 1) Activities the beneficiary of which is exempt from the payment of the tax or fees. SECTION 4. Effectivity . This Ordinance shall take effect upon approval. ADOPTED this 22nd day of November 2018 , on motion of Hon. Jose G. Salanio, Jr. , duly seconded by Hon. Ariel V. Novo and Hon. Celso S. Justado . APPROVED. I hereby certify to the correctness of the above-stated Ordinance. JENNIVEL M. ALBARIO Designated SB Secretary ATTESTED: HON. BERNARDINO P. CHICHIRITA Presiding Officer APPROVED: HON. REY P. GRABATO Municipal Mayor