Monkayo Municipal Revenue Code of 2017

January 1, 2018 MONKAYO MUNICIPAL TAX ORDINANCE NO. 2017-_____ AN ORDINANCE ENACTING THE MONKAYO MUNICIPAL REVENUE CODE OF 2017 BE IT ORDAINED BY THE SANGGUNIANG BAYAN OF MONKAYO, PROVINCE OF COMPOSTELA VALLEY IN SESSION ASSEMBLED, THAT: CHAPTER I General Provisions ARTICLE A Title and Scope SECTION 1A.01. Title . This Ordinance shall be known as the MONKAYO MUNICIPAL REVENUE CODE OF 2017. SECTION 1A.02. Scope . Subject to the provisions of the Local Government Code of 1991 and other related laws as amended; this Code shall govern the levy, assessment and collection of taxes, fees and charges, and other incidental impositions, procedures, rules and regulations in the implementation thereof within the territorial jurisdiction of the Municipality of Monkayo, Province of Compostela Valley. HTcADC ARTICLE B Construction of Provisions SECTION 1B.01. Word and Phrases Not Herein Expressly Defined . Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 1B.02. Rules of Construction . In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions: (a) General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language, but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. Conflict that may arise during the implementation of this Code shall be resolved by the Board of Tax Assessment Appeal created herein under Sec. 6.03. (b) Gender and Number . Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time .In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time . The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. (e) References . All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters .If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections .If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. ARTICLE C Definition of Terms SECTION 1C.01. Definitions . When used in this Code: ADMISSION FEE refers to the monetary consideration that a person/customer pays to gain admission to any amusement place. AGRICULTURAL PRODUCT includes the yield of the soil & water, such as corn, rice, fish, coconuts, sugarcane, tobacco, root crops, bananas, vegetables, fruits, flowers, and their by-products, all kinds of poultry, livestock, animal & fishery products, whether in their original form or not. The phrase "whether in their original form" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking or stripping for purposes of preserving or otherwise preparing said products for the market. ALTERATION Any change, addition, or modification in construction or occupancy, such as changes in the materials used, partitioning, location/size of openings, structural parts, existing utilities and equipment but does not increase the overall area thereof. ANCILLIARY BUILDING/STRUCTURE a secondary building/structure located within the same premises the use of which is incidental to that of the main building/structure. aScITE ASSESSMENT is the act or process of determining the gross sales/receipts or the value of a property, or portion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. BARANGAY MICRO BUSINESS ENTERPRISE (BMBE) as defined under Republic Act. No. 9178, refers to any business entity or enterprise engaged in the production, processing or manufacturing of products or commodities, including agro-processing, trading and services, whose total assets including those arising from loans but exclusive of the land on which the particular business entity's office, plant and equipment are situated, shall not be more than Three Million Pesos (PhP3,000,000.00). BUSINESS means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. BUSINESS SIGN an identification on premises or accessory sign that directs attention to a profession, business, commodity, service or entertainment conducted, sold or offered in the same place where the business is located. CALLING means one's regular business, trade, profession, vocation or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, hostesses, masseurs, commercial stewards and stewardess, etc. CAPITAL signifies the actual estate, whether in money or property owned by an individual or corporation; it is a fund with which it transacts its business and which would be liable to each creditor, and which in case of insolvency, passes to a receiver. CAPITAL INVESTMENT is the capital which a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdictions. CHARGES refer to pecuniary liability, as rents or fees against persons or property. COLLECTING AGENT/AGENCY includes any natural or juridical person other than a practicing Attorney at Law engaged in the business of collecting or suing debts or liabilities placed in his hands, for said collection or suit by subscribers or customers. COMMERCIAL BROKER includes all persons other than importers, manufacturers, producers or bonafide employees, who for compensation or profit, sell or bring about sale or purchase of merchandise for other persons, bring propose buyers and sellers together, or negotiate freight or other business for owners of vessels or other means of transportation, or for the shippers, consignors, or non-consignors of freight carried by vessels or other means of transportation. The term includes commission merchants. COMPOUNDER comprises every person who manufactures any intoxicating beverage without rectifying, purifying, or refining distilled spirits, wine, or other liquor with any materials except water. CONFISCATORY is that which amounts to undue seizure or forfeiture of private property in favor of the public treasury. CONSUMER includes those who directly purchase or acquire from manufacturers, producers, and distributors of articles or goods for their direct use or consumption, or for distributions for the use or consumption of others as the end-users of ultimate consumers. COOPERATIVE is an organization duly registered with the Cooperative Development Authority (CDA) pursuant to Republic Act 6938, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economical end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. CORPORATIONS refers to an organization duly registered with the SEC which includes partnerships, no matter how created or organized, joint stock companies, joint accounts ( cuentas en participation ),associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or consortium formed for the purpose of undertaking constructions projects or engaging in petroleum, coal, geothermal, and other energy operations pursuant to an operating or consortium agreement under a service contract with the government. General professional partnerships are partnership formed by person for the sole purpose of exercising their common profession, no part of the income of which is delivered from engaging in any trade or business. The term " resident foreign " when applied to a corporation means a foreign corporation not otherwise organized under laws of the Philippines but engaged in trade or business within the Philippines. EXCESSIVE means that which is characterize by whatever is notably greater than what is moderate, reasonable, proper, usual, necessary and just. FRANCHISE is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; FEE means a charge fixed by law or ordinance for the regulation or inspection of a business or activity and services of a public officer in the discharged of his official duties; FROLIC DEVICE includes amusement rides, sideshows, ferries, shooting galleries and booths with shows for amusement. HEITAD GENERAL MERCHANDISE refers to a single proprietorship, partnership, corporation or cooperative owned store with an initial capital of above P50,000.00 and with a gross sales/receipts of more than P500,000.00 selling various domestic consumable goods by retail or wholesale. GROSS OUTPUT means the actual market value of the manufactured or produced products without any deduction for manufacturing, producing, milling, transporting, handling, marketing or any other expenses, except in the case of manufacturer or producer under the term CIF, in which case the actual cost of ocean freight and insurance shall be deducted. GROSS SALES OR RECEIPTS include the total amount of money or its equivalent representing the contract price, compensation or service fee including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value-added tax (VAT). HOTEL includes any building or portion thereof in which any person or persons may be regularly harbored or received as transients or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests therein and to serve food to them. IMPORTER means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after such entry are consumed herein to become incorporated into the general mass of property in the Philippines. In case of tax-free articles brought or imported into the Philippines by persons, entities, or exchanged in the Philippines to non-exempt private persons or entities, the purchasers or recipients shall be considered importers thereof. INTERNET refers to the interactive communication and information technology sourced through computers. INTERNET CAF means a business establishment using the worldwide web or Internet System that enables users to view and interact with a variety of information accessed through a computer connected to a local area network. INTERNET SERVICE PROVIDER refers to a local or national network provider of Internet services. LEVY means an imposition or collection of an assessment, tax, fee, charge or fine. LICENSE OR PERMIT is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. LIEN a charge upon real or personal property for the satisfaction of some debt or duty ordinarily arising by operation of law. MANUFACTURED TOBACCO PRODUCTS include cigars, cigarettes, chewing tobacco and snuff and all other forms, of manufactured and partially manufactured tobacco. MARGINAL FARMER OR FISHERMAN refers to an individual engaged in subsistence farming which shall be limited to the sale, barter or exchange of agricultural products produce by himself and his immediate family and whose annual gross income does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality whichever is higher. MERCANTILE AGENCY is any person engaged in the business of gathering information as to the financial standing ability, or credit of persons engaged in the business, and reporting the same to subscribers or to customers applying and paying therefore. MOTORCYCLE FOR HIRE refers to motorcycles used for the transport of persons or goods for a fee. MUNICIPAL BUSINESS TAXES refers to Municipal Taxes imposed under Chapter II of this Code. OPERATOR includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of as business establishment or undertaking. OPPRESSIVE means unreasonably burdensome, unjustly severe or harsh. PEDICAB (Padyak) refers to a non-motorized three-wheeled passenger vehicle which the driver propels by pedaling and usually with the cab attached to the main cycle at the right side. PERMITS AND REGULATORY FEES refers to fees herein imposed under Chapter III of this Code. PERSONS mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. PRIVILEGE means a right or immunity granted as a peculiar benefit, advantage or favor. PROFESSION means a calling which requires the passing of an appropriate government board or bar examination such as the practice of law, medicine, public accountancy, engineering, etc. ATICcS PUBLIC MARKET a place where fresh food 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 public, loading and unloading spaces and parking areas for vehicles. PUBLIC UTILITY refers to electric power generating and distributing systems, road, rail, air 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. REAL ESTATE BROKER includes any person, other than a real estate salesman as hereinafter defined, who for another, and for a compensation or in the expectation or promise of receiving compensation; (1) sells or offers for sale, buys or offers to buy, list or solicits for prospective purchasers, or negotiates the purchase, sale or exchange of real estate or interest therein; (2) or negotiate loans on real estate; (3) or leases or offers to lease or negotiates the sale, purchase or exchange of a lease or rents or places for rent or collects rent from real estate or improvements thereon; (4) or shall be employed by or on behalf of the owner or owners of lots or other parcels of real estate on salary, on commission, or otherwise to sell such real estate or any parts thereof in lots or parcels. Real Estate Salesman means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the functions of real estate broker. One act of character embraced within the above definition shall constitute the person performing or attempting to perform the same real estate broker. But the foregoing definition do not include a person who shall directly perform any of the acts aforesaid with reference to his own property, where such acts are performed in the regular course of or as an incident to the management of such property; nor shall they apply to persons acting in pursuant to a duly executed power of attorney from the owner authorizing final consumption by performance of a contract conveying real estate by sale, mortgage or leases; nor shall they apply to any receiver, trustee or assignee in bankruptcy or insolvency, or to any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trust. REAL ESTATE DEALER includes any person engaged in the business of buying, selling, exchanging leasing or renting property as principal and holding himself out as a full or part time dealer in real estate or as an owner of rental property or properties rented or offers to rent for an aggregate amount of one thousand pesos or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the owner or sub-lessor of property rented or offered to rent for an aggregate amount of one thousand pesos or more a year; provided, however, that an owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred and Sixty-Seven shall not be considered as a real estate dealer under this definition. REMAINING VALUE is the value corresponding to the remaining useful life of the machinery. RENTAL means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. REPAIR the reconstruction and renewal of any part of an existing building or machinery for the purpose of restoring the same to its original condition or to make the unit operational. The word " repair " shall not apply to any change of construction. RESORT refers to a place usually with swimming pool and recreational facilities, with pleasant environment and atmosphere conducive to comfort, healthful relaxation and rest, offering food and sleeping accommodation to the public for a fee. REVENUE includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. SARI-SARI STORE refers to a single proprietorship-family owned store with an initial capital of P50,000.00 and below and with a gross sales/receipts of P500,000.00 and below selling various domestic consumable goods by retail. SERVICE FEES refers to fees herein imposed under Chapter IV of this Code. SERVICES means the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. SHOPPING CENTERS refers to business establishments which may include groceries, appliances, refrigerated or non-perishable goods, amusement activities, movie houses, fitness centers, clothing apparels, 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. TAX generally means an enforced contribution, usually monetary in form, levied by the law-making body on persons and property subject to its jurisdiction for the precise purpose of supporting government needs. UNJUST means deficient injustice and fairness. TIADCc USERS' CHARGES refers to fees and charges for the use of government facilities, properties or rights, herein imposed under Chapter V of this Code. CHAPTER II Municipal Taxes ARTICLE A Community Tax SECTION 2A.01. Definition of Terms. ASSESSED VALUE a value of the property that serves as the basis for tax calculation. COMMUNITY a group of people who live in the same area, or the area in which they live. INHABITANT a person that lives in a particular place or area. RESIDENTS refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which, the law or any other provisions creating or recognizing them fixes their residence in a particular province, city, or municipality. In the absence of such laws, juridical persons are residents of the province, city, or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation. TRANSIENT VISITOR refers to person who stays in the Philippines for not more than three (3) months. SECTION 2A.02. Imposition of Tax . There shall be imposed a community tax on persons, natural or juridical, residing in the Municipality of Monkayo. SECTION 2A.03. Individuals Liable to Community Tax . Every inhabitant of the Philippines, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos Six Pesos and fifty Centavos (P6.50) and an annual additional tax of one (P1.00) peso One Peso and Fifty Centavos (P1.50) for every one thousand (P1,000.00) pesos of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand (P5,000.00) Pesos. In the case of husband and wife, the additional tax herein imposed shall be based upon the total real property owned by them and the total gross receipts or earnings derived by them. SECTION 2A.04. 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 which principal office is located in this municipality shall pay an annual community tax of Five Hundred (P500.00) Pesos and an annual additional tax which in no case shall exceed Ten Thousand (P10,000.00) Pesos in accordance with the following schedule: a. For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used for the payment of the real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated Two (P2.00) Pesos Two Pesos and Sixty Centavos (P2.60) ;and b. For every Five Thousand (P5,000.00) Pesos gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (P2.00) Pesos Two Pesos and Sixty Centavos (P2.60) . The dividends received by a corporation from another corporation however shall, for the purpose of additional tax, be considered as part of the gross receipts or earnings of said corporation. c. In case of branch, sales office or warehouse where sales are made and recorded, corresponding community tax shall be paid to the LGU where such branch, sales office or warehouse is located. SECTION 2A.05. Exemptions . The following are exempt from the community tax: a. Diplomatic and consular representatives; b. Transient Visitors when their stay in the Philippines does not exceed three (3) months. SECTION 2A.06. Place of Payment . The community tax shall be paid in the Office of the Municipal Treasurer or to the Office of the deputized Barangay Treasurer. SECTION 2A.07. Time for Payment; Penalties for Delinquency . a) The community tax shall accrue on the first day of January of each year which shall be paid not later than the last day of February of each year. b) If a person reaches the age of eighteen (18) years or otherwise losses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or losses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first 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. AIDSTE d) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 2A.08. Community Tax Certificate . A community tax certificate shall be issued to every person or corporation upon payment of the community tax. A community tax certificate may also be issued to any person or corporation not subject to the community tax upon payment of One (P1.00) Peso One Peso and Thirty Centavos (P1.30) . SECTION 2A.09. Presentation of Community Tax Certificate on Certain Occasions . a) When an individual subject to the community tax acknowledges any document before a Notary Public, takes the Oath of Office upon election or appointment to any position in the government service; receives any license, certificates, or permit from any public authority; pays any tax or fee receives any public fund; transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. The presentation of community tax certificate shall not be required in connection with the registration of a voter. c. When through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. d. The community tax certificate required in the two (2) preceding paragraphs shall be one issued for the current year, except for the period from January until the fifteenth (15th) of April of each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 2A.10. Collection and Allocation of Proceeds of Community Tax . The proceeds of community tax actually and directly collected by the Office of the Municipal Treasurer shall accrue entirely to the general fund of the municipality. The proceeds of community tax collected through the Barangay Treasurers shall be apportioned as follows: a. Fifty (50%) percent shall accrue to the general fund of the municipality; and b. Fifty (50%) percent shall accrue to the Barangay where the tax is collected. SECTION 2A.11. Miscellaneous Provision . Government and Private employers shall be required to submit to the Office of the Municipal Treasurer not later than the first working day of January, a report of their employees' salaries in the preceding year as basis in collecting community tax. ARTICLE B Graduated Tax on Business SECTION 2B.01. Definition of Terms. ADVERTISING AGENCY includes all persons who are engaged in the business of advertising for others by means of billboards, posters, whether pictorials or reading matters/form, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons, or other media. AGRICULTURAL PRODUCTS include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not. The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styropor or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane. AaCTcI AMUSEMENT is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun. AMUSEMENT PLACES include theaters, cinemas, concert halls, circuses, cockpits and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performances. OTHER PLACES OF AMUSEMENT includes all other places of amusement not specifically enumerated or otherwise provided for in this ordinance, including but not limited to night clubs or day clubs, cocktail lounges, super or family clubs, disco houses, minus-one or sing-along houses, bars or beer houses/gardens, fast food centers showing sports competitions or replay shows by direct hookup via satellite or those showing video cassette films/movies, inland resorts, and other places of amusement where one seeks admission to entertain oneself whether by seeing or viewing or by direct participation. APARTMENT HOUSE any building or portion thereof, which is designed, built, rented, leased, let or hired out to be occupied, or which is occupied as the home or residence of three or more families living independently of each other and doing their own cooking in the building, and shall include flats and apartments. BANKS AND OTHER FINANCIAL INSTITUTIONS refers to bank and 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, as defined under applicable law, or rules and regulations thereunder. BAR includes anyplace or establishment whose principal business is the sale of alcoholic beverages or liquors of any kind to be used or consumed within its premises. A bar that allows music or dancing within its premises shall be considered a night club, videoke, dancing school or dance hall, as the case may be. BOARDING HOUSE includes any house/building where boarders are accepted for a fee by the week or by the month. BREWER includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters. BUSINESS AGENT includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. CABARET/DANCE HALL includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed. CAFETERIA a restaurant in which the customers serve themselves or are served at a counter and take the food to tables to eat. CAPITAL INVESTMENT is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. CARENDERIA refers to any public eating place where cooked foods are served at a price. CATERER a person or company that provides and sometimes serves the food and drink for a social or business function, such as wedding, party or meeting. CIRCUS includes every building, tent or area where feats of horsemanship, acrobatic performance, or similar acts are exhibited. COCKPIT includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. CLUB includes any regular organized club, voluntary association or organized action maintained, conducted or controlled for the amusement, recreation, or improvement of the members, thereof, for which an initiation is necessary or membership dues or fees are required before admission, and that the same is not operated for profit. COMPOUNDER comprises every person who, without rectifying, purifying, or refining distilled spirits, wine, or other liquor with any materials except water, manufacture any intoxicating beverage whatever. CONTRACTOR includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code, whose activity consist 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. The term "contractor" shall include general engineering ,general building and specialty contractors as defined under applicable laws; filling, demolitions and salvage works contractors; proprietors or operators 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 of repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber, sawmills under contract to saw or to cut logs belonging to others; rice & corn millers under contract to mill, or millers proprietors or operators for dry cleaning or dyeing establishment, steam laundries, and laundries using washing machines; proprietors or operators of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and batters, beauty parlors, barber shops, massage parlors, sauna, Turkish and Swedish baths, slenderizing and body building saloons and other similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses; warehousing or forwarding establishments; master plumbers, smiths, and house or sign painters; printer, bookbinders, lithographers; 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 and which is not devoted principally to the publication of advertisements; business agents, private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors. The term contractor shall include welding shops, service stations, white/blue printing, recopying or photocopying services, assaying, laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration. EcTCAD DEALER means one whose business is to buy and sell merchandise, goods and chattels, as a merchant. He stands immediately between the producer or manufacturer and the consumer, and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. EXPORTER shall refer to the one who is principally engaged in the business, of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. GROSS RECEIPTS OF HOTELS AND RESTAURANTS means the charges or prices or compensation paid by the guest for their lodging, meals and for such other services and attention that are necessary and incidental to the use of hotels as temporary abode. In the case of restaurants, cafe or refreshment parlor, it refers to the charges, prices or compensation for the meals, cooked foods, or refreshment served to the patrons. IMPORTER means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. LENDING INVESTOR a person who makes a practice of lending money for others at interest. MANUFACTURER includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw materials or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process, combines any such raw materials or manufactured or partially manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process manufacture can be put to special use or uses to which such raw materials or manufactured or partially manufactured products in their original condition could not have been put, and who in addition alters such raw material or manufacture to partially manufactured products or combines the same to produce such finished product for the purpose of their ale or distribution to others and not for his own use or consumption. MOTOR VEHICLE means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. PEDDLER means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance. PROCESSOR a business engaged in processing agricultural products and preparing them for market. PRODUCER means essentially the same as "manufacturer" except that it is more commonly used to denote a person who raises agricultural crops and puts them in a condition for the market. RECTIFIER comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. HSAcaE RESTAURANT refers to a place that provides food to the public and accepts orders from them at a price. This term includes caterers. RETAIL means a sale where the purchaser buys the commodity for his consumption irrespective of the quantity of the commodity sold. RETAIL DEALER IN FERMENTED LIQUOR includes every person, except retail dealer in tuba, basi and tapuy ,who for himself or on commission sells or offers for sale fermented liquors in quantities of five liters or less at any one time and not for resale. RETAIL LIQUOR DEALER includes every person except a retail vino dealer, who for himself or on commission sells or offers for sale wine or distilled spirits (other than denatured alcohol) in quantities of five liters or less at any one time and not for resale. RETAIL WINE DEALER includes every person who for himself or on commission sells or offers for sale only domestic distilled spirits in quantities of five liters or less at any one time and not for resale. WHOLESALE means a sale where the purchaser buys or imports the commodities for resale to persons other than the end-user regardless of the quantity of the transaction. WHOLESALER means a person or entity that re-sales goods or merchandise at a profit, the goods being unaltered when resold is, as a general rule, wholesale dealer only with respect to persons who buy for resale. WHOLESALE DEALER OF FERMENTED LIQUORS means anyone who for himself or on commission sells or offers for sale fermented liquors in larger quantities of not less than five liters at any one time, or who sells or offers for sale such fermented liquor (excluding tuba, basi, tapuy ,and similar domestic fermented liquors) for the purpose of resale, regardless of quantity. WHOLESALE DEALER OF DISTILLED SPIRITS AND WINES comprehends every person who for himself or on commission sells or offers for sale wines or distilled spirits in larger quantities of not less than five liters at any one time, or who sells or offers the same for sale for the purpose of resale irrespective of quantity. WHOLESALE DEALER OF LIQUOR includes every person who for himself or on commission sells or offers for sale wines, or distilled spirits for the purpose of resale regardless of quantity. SECTION 2B.02. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed: a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule: With gross sales or receipts for the Preceding calendar year in the amount of: Amount of Tax per annum Per Local Gov't Code Proposed Increase based on Local Gov't Code Less than P10,000.00 P199.65 165.00 214.50 P10,000.00 or more but less than 15,000.00 266.20 220.00 286.00 15,000.00 or more but less than 20,000.00 365.42 302.00 392.60 20,000.00 or more but less than 30,000.00 532.40 440.00 572.00 30,000.00 or more but less than 40,000.00 798.60 660.00 858.00 40,000.00 or more but less than 50,000.00 998.25 825.00 1,072.50 50,000.00 or more but less than 75,000.00 1,597.20 1,320.00 1,716.00 75,000.00 or more but less than 100,000.00 1,996.50 1,650.00 2,145.00 100,000.00 or more but less than 150,000.00 2,662.00 2,200.00 2,860.00 150,000.00 or more but less than 200,000.00 3,327.50 2,750.00 3,575.00 200,000.00 or more but less than 300,000.00 4,658.50 3,850.00 5,005.00 300,000.00 or more but less than 500,000.00 6,655.00 5,500.00 7,150.00 500,000.00 or more but less than 750,000.00 9,680.00 8,000.00 10,400.00 750,000.00 or more but less than 1,000,000.00 12,100.00 10,000.00 13,000.00 1,000,000.00 or more but less than 2,000,000.00 16,637.50 13,750.00 17,875.00 2,000,000.00 or more but less than 3,000,000.00 19,965.00 16,500.00 21,450.00 3,000,000.00 or more but less than 4,000,000.00 23,958.00 19,800.00 25,740.00 4,000,000.00 or more but less than 5,000,000.00 27,951.00 23,100.00 30,030.00 5,000,000.00 or more but less than 6,500,000.00 29,493.75 24,375.00 31,687.50 In excess of 6,500,000.00 at a rate of forty-five and thirty-seven percent (45.37%) of 1% At a rate not exceeding thirty seven and five percent of one percent (37.5%) of 1% At a rate not exceeding and forty-eight and seventy-five percent of one percent (48.75%) of 1% The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section. b) On wholesalers, distributors, millers, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule: HESIcT With gross sales or receipts for the Preceding calendar year in the amount of: Amount of Tax Per Annum (MR Code of 2006) Per Local Gov't Code Proposed Increase (based on Local Gov't Code) Less than P1,000.00 P21.78 18.00 23.40 1,000.00 or more but less than P2,000.00 39.93 33.00 42.90 2,000.00 or more but less than P3,000.00 60.50 50.00 65.00 3,000.00 or more but less than P4,000.00 87.12 72.00 93.60 4,000.00 or more but less than P5,000.00 121.00 100.00 130.00 5,000.00 or more but less than P6,000.00 146.41 121.00 157.30 6,000.00 or more but less than P7,000.00 173.03 143.00 185.90 8,000.00 or more but less than P10,000.00 226.27 165.00 214.50 10,000.00 or more but less than P15,000.00 226.20 187.00 243.10 15,000.00 or more but less than P20,000.00 332.75 220.00 286.00 20,000.00 or more but less than P30,000.00 399.30 275.00 357.50 30,000.00 or more but less than P40,000.00 532.40 330.00 429.00 40,000.00 or more but less than P50,000.00 798.60 440.00 572.00 50,000.00 or more but less than P75,000.00 1,197.90 660.00 858.00 75,000.00 or more but less than P100,000.00 1,597.20 990.00 1,287.00 100,000.00 or more but less than P150,000.00 2,262.70 1,320.00 1,716.00 150,000.00 or more but less than P200,000.00 2,928.20 1,870.00 2,431.00 200,000.00 or more but less than P300,000.00 3,993.00 2,420.00 3,146.00 300,000.00 or more but less than P500,000.00 5,324.00 3,300.00 4,290.00 500,000.00 or more but less than P750,000.00 7,986.00 4,400.00 5,720.00 750,000.00 or more but less than P1,000,000.00 10,648.00 6,600.00 8,580.00 1,000,000.00 or more but less than P2,000,000.00 12,100.00 8,800.00 11,440.00 In excess of P2,000,000.00 at a rate not exceeding fifty percent of one percent (50%) of 1% at a rate not exceeding sixty-five percent of one percent (65%) of 1% The business enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors or dealers herein provided for. c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a),(b) and (d) of this Article: 1. Rice and corn; 2. Wheat, flour, meat, milk, dairy products, locally manufactured canned goods and other preserved foodstuffs, sugar, salt and other agricultural products such as corn, palay ,sorghum, mongo, coffee, cacao, bananas, rubber, ramie, peanuts, tangantangan ,soybeans, copra, mangoes, pineapple, oranges and other fruits, cassava, cotton, kapok, hemp, maguey and other fibers, spices, and vegetables; marine, fishponds and fresh water products such as bangus ,eel, lapu lapu ,prawns, prawn fry, bangus fry, shrimps, crabs and other crustaceans, seashells and seaweeds in large quantities whether in their original form 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; 8. Cement; 9. Distilled/Mineral Water. For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a),(b),and (d) of this Article. d) On Retailers: With gross sales or receipts For the preceding calendar year of: Rate of Tax per annum PROPOSAL P400,000.00 or less 2.31% 2.54% In excess of 400,000.00 1.155% 1.27% However, barangays shall have the exclusive power to levy taxes, as provided under Section 152 of the Local Government Code of 1991, whose gross sales or receipts of the preceding calendar year does not exceed of P30,000.00. caITAC e) On Contractors and other independent contractors, in accordance with the following schedule: With gross sales or receipts for the Preceding calendar year in the amount of: Amount of Tax per annum MR Code of 2006 Local Code Proposed Increase based on Local Code Less than P5,000.00 P33.27 27.50 35.75 5,000.00 or more but less than 10,000.00 74.41 61.60 80.08 10,000.00 or more but less than 15,000.00 125.84 104.50 135.85 15,000.00 or more but less than 20,000.00 199.65 165.00 214.50 20,000.00 or more but less than 30,000.00 332.75 275.00 357.50 30,000.00 or more but less than 40,000.00 465.85 385.00 500.50 40,000.00 or more but less than 50,000.00 665.50 550.00 715.00 50,000.00 or more but less than 75,000.00 1,064.80 880.00 1,144.00 75,000.00 or more but less than 100,000.00 1,597.20 1,320.00 1,716.00 100,000.00 or more but less than 150,000.00 2,395.80 1,980.00 2,574.00 150,000.00 or more but less than 200,000.00 3,194.40 2,640.00 3,432.00 200,000.00 or more but less than 250,000.00 4,392.30 3,630.00 4,719.00 250,000.00 or more but less than 300,000.00 5,590.20 4,620.00 6,006.00 300,000.00 or more but less than 400,000.00 7,453.60 6,160.00 8,008.00 400,000.00 or more but less than 500,000.00 9,982.50 8,250.00 10,725.00 500,000.00 or more but less than 750,000.00 11,192.50 9,250.00 12,025.00 750,000.00 or more but less than 1,000,000.00 12,402.50 10,250.00 13,325.00 1,000,000.00 or more but less than 2,000,000.00 13,915.00 11,500.00 14,950.00 In excess of 2,000,000.00 at a rate of sixty five and thirty four percent (65.34%) of one percent (1%) at a rate not exceeding fifty percent of one percent (50%) of 1% at a rate not exceeding sixty-five percent of one percent (65%) of 1% For purposes of this section, the tax on multi-year projects undertaken general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. In cases of projects completed within the year, the tax shall be based upon the contract price and shall be paid upon the issuance of the Mayor's Permit. Should a Contractor undertake to furnish the direct materials and direct labor in the construction work, the cost of such materials and labor shall be deducted from his gross receipts for the purpose of determining the tax due from him under the preceding paragraph. Provided, that in the case of business establishments in leaching, smelting, refining, and other processes, the rates under Section 3A.02 shall apply for that portion of the business which utilizes their own raw materials, otherwise if the business establishments renders service for other persons, it shall subject to the tax as contractor under Section 3A.02.e. f) On banks and other financial institutions, at a rate of sixty five percent (65.00%) of one (1%) percent on the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property, insurance premium. ALL OTHER INCOME AND RECEIPTS NOT HEREIN ENUMERATED SHALL BE EXCLUDED IN THE COMPUTATION OF THE TAX. g) On business such as Catering Services, Restaurants, Carenderia, Hotel, Refreshment Parlor, Disco Houses and Videoke Bars and other businesses not otherwise subject to the preceding graduated business tax or succeeding fixed taxes, shall be subject to a tax at the rate of Two and Sixty Percent (2.60%) of the gross sales or receipts of the preceding calendar year. ARTICLE C Other Taxes on Business Tax on Mobile Traders SECTION 2B.01. n Definition . When used in this Article: A Mobile Trader is a person, who either for himself or commission, travels from place to place and sells his goods or sells and offers to deliver the same. Subsumed in this definition are rolling stores ,portable stores ,and similar arrangements. SECTION 2B.02. Imposition of Tax . Refers to Municipal Ordinance on transient/ambulant vendors. SECTION 2B.03. Time of Payment . The tax shall be paid upon the issuance of the Mayor's Permit to do business in the Municipality. Tax on Operators of Public Utility Vehicles SECTION 2B.05. n Imposition of Fees . There is hereby imposed a tax on operators of public utility vehicles using terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises: ICHDca Kind of Public Utility Amount of Fee per Annum Buses w/passengers of 40 persons or more P200.00 per unit "Mini" buses, Vans w/passengers capacity below 40 persons P150.00 per unit Jeepneys/Fieras/Tamaraws/Multi-Cabs, Taxi P50.00 per unit SECTION 2B.06. Time of Payment . The tax shall be paid within the first twenty (20) days of January of each year. Imposition of fee on Ambulant Amusement Operators and Transient Vendors SECTION 2B.07. Imposition of Fee . There is hereby imposed a fee on ambulant amusement operators during fiestas and fairs at the following rates: Particular Amount of Fee per day Circus, carnivals, Merry-Go-Round, roller coaster, ferris wheel, swing, and other similar contrivances P150.00 Kiddie Rides, drop balls, color games and other similar contrivances P130.00 Shooting gallery, drop coins and other similar contrivances P50.00 Used clothing (Ukay-Ukay),Foot wears, hard wares, plastic wares, kitchen wares and other similar items P50.00 Novelties, snack inn and others P30.00 SECTION 2B.08. Time of Payment . The fees herein imposed shall be payable before engaging in such activity. Tax on Mining Operations SECTION 2B.09. Definitions . When used in this Section: (a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. (c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate. SECTION 2B.10. Imposition of Tax . There is hereby levied an annual tax at the rate of Two and Sixty One percent (2.61%) based on the gross receipts for the preceding year of mining operations. SECTION 2B.11. Situs of the Tax . Payment of the tax shall be made to this municipality which has jurisdiction over the mining area. (In case the area transcends two (2) or more local government units, payment shall be made to the municipality having the largest area.) SECTION 2B.12. Exclusion . Extraction of the following are excluded from the coverage of the tax levied herein: (a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources; (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 2B.13. Time of Payment . The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. SECTION 2B.14. Administrative Provisions . (a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonment, cancellation and others, are recorded. (b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed. SECTION 6. n Liability to Real Property Tax . Any person, grantee, concessionaire who shall undertake and execute mining operations (exploration development and commercial utilization) of certain mineral deposits existing within the mining area shall be subject/liable to real property tax. SECTION 7. Payment of Mayor's Permit and Other Regulatory Fees . Mayor's Permit and other regulatory fees shall be collected before the start of the mining operation of a mining company pursuant to Sections 147 and 151 of the Local Government Code and as implemented under a duly-enacted revenue code of the LGU concerned. Tax on Forest Concessions and Forest Products SECTION 2B.15. Definitions . When used in this Section: (a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, scenic, historical, recreational, and geologic resources in forest lands. (b) Forest Lands include the public forest, the permanent forest or the forest reserves, and forest reservations. TCAScE SECTION 2B.16. Imposition of Tax . There is hereby imposed a tax on forest concessions and forest products at a rate of Two and Sixty One percent (2.61%) of the annual gross receipts of the concessionaire during the preceding year. SECTION 2B.17. Time of Payment . The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. SECTION 2B.03. Presumptive Assessment Level . For every tax period, the office of the Municipal Treasurer shall prepare a stratified schedule of " presumptive assessment level " to validate the declaration of gross receipts of each business classification. SECTION 2B.04. Tax on Newly-Started Business . In the case of the newly started business falling under the preceding paragraphs of this Article, the tax shall be fixed by the quarter .The initial tax for the quarter in which the business starts to operate shall be three-eight percent (3/8) of one percent (1%) on the capital investment but in no case shall be less than the minimum provided in each class. However, in the succeeding quarter or quarters, the tax shall be based on the gross sales for the preceding quarter at one-fourth (1/4) of the rate fixed therefore by the pertinent schedule as may be applicable. In the succeeding year, regardless of when the business started to operate, the tax shall be based on the gross sales for the preceding calendar year, or any fraction thereof, as provided by the same schedule. In cases where a person operates any of the businesses mentioned in any one of the preceding paragraphs above together with any of the business for which fixed taxes are already provided for, the sales or receipts of the former for the purpose of computing the taxes due under said paragraph. SECTION 2B.05. Situs of Tax . (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of term and guidelines shall be strictly observed: 1. " Principal Office " the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. 2. The municipality specifically mentioned in the Articles of the Incorporation or Official Registration Papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the Municipal Mayor within fifteen (15) days after such transfer or relocation is affected. 3. " Branch or Sales Office " a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 4. " Warehouse " a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to costumers or dealers, for by persons acting on behalf of the business. A warehouse does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 5. " Plantation " a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged allow highest production. For purpose of this article, inland fishing ground shall be considered as plantation. 6. " Experimental Farms " agricultural lands utilized by a business or corporation to conduct studies tests, researches or experiments involving agricultural, agri-business, mane or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. On site sales of commercial quantity made in experimental farms, the corresponding tax under Article B of this Chapter shall be imposed and allocated in accordance with Sec. 2B.05 hereof. (b) Sales Allocation 1. All sales made by a branch or sales office or warehouse located in this municipality shall be taxable herein. 2. In case the principal office is located in this municipality and there is no branch sales office or warehouses in the locality where the sale is made, the sales shall be recorded in the principal office along with the sales made by said principal office and the tax shall accrue to the Municipality of Monkayo. 3. (i) If the principal office is located in this municipality and the factory, project office plant or plantation is located in another locality, 30% of the sales recorded in the principal office shall be taxable by the Municipality of Monkayo. cTDaEH (ii) If the factory, project office, plant or plantation is located in this municipality and the principal office is located in another locality 70% of the sales recorded in the principal office shall be taxable herein. (iii) If the plantation is located in this municipality and the factory is located in another locality, 40% of the 70% sales in paragraph 3 shall be taxable herein. (iv) If the factory, project office, plant or plantation is located in this municipality and the other factories, project offices, plants or plantation are located in other localities, the Municipality of Monkayo shall tax the sales in proportion to the volume located herein during the tax period. In case of project offices or services and other independent contractors, the term "Production" shall be recorded in the projects actually undertaken during the tax period. 4. All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office that is similarly located therein, and shall be taxable by this municipality. In case there in no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the said factory shall be taxable by this municipality along with the sales made in the principal office. 5. In case of manufacturers or producers that engage the services of an independent contractor to produce or manufacture some of their products, the foregoing rules on the "situs of taxation" shall apply. However, the factory or plant or warehouse of the contractor utilized for the production and storage of the manufacturers products shall be considered as the factory or plant and warehouse of the manufacturers. 6. (i) All routes sales made in the city where a manufacturer, producer, wholesales, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxable herein. (ii) This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. (c) On construction projects: 1. The project site of any construction in this municipality requiring the issuance of a building permit shall be considered as project office. It is equivalent to the factory of a manufacturer and the situs of the tax and sales allocation above shall apply. No certificate of occupancy or use shall be issued by the Municipal Building Official unless the tax due from the contractor is paid to the Municipal Treasurer. 2. In the case of overseas construction projects, the contractor shall declare separately the gross receipts realized there from, which shall not be subject to the business tax. 3. In the case of pre-fabricated works which are paid for in accepted freely convertible foreign currency with attendant installation work outside the Philippines, the gross receipts realized there from shall be subject only to one-half (1/2) of the rate prescribed for in Sec. 2B.02 hereof. 4. In cases where there is a transfer or relocation of the head/principal office or of any branch from this municipality to another city or municipality, the contractor shall give due notice of such transfer or relocation to the Municipal Mayor and Municipal Treasurer within fifteen (15) days before such transfer or relocation is affected. (d) The gross receipts derived from transactions filed and negotiated in the branch of a bank or financial institution operating in this municipality shall be recorded and taxed in this municipality regardless of the final approving authority in line with the provisions of the DOF Circular No. 1-93. SECTION 2B.06. Payment of Business Tax . (a) The taxes imposed under Section 3A.02 of this Code shall be payable for every separate or distinct establishment and one line business does not become exempted by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided for under Section 2A.02 of this Code by any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 2A.02 of this Code which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2A.02 of this Code which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. SECTION 2B.07. Time of Payment . The tax shall be paid within twenty (20) days after receipt of billing statement. Failure to pay after the deadline shall be subject to a twenty five percent (25%) penalty on the amount due. SECTION 2B.08. Administrative Provisions . (a) Requirement .Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Article shall first obtain a Mayor's Permit and pay the fee therefor, a business inspection fee of One Hundred Pesos (P100.00) and the business tax imposed under the pertinent article. (b) Issuance and Posting of Official Receipt .The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this municipality. cSaATC Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. (c) Invoices or Receipt . All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) Submission of Certified Income Tax Return Copy . All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May Payments of the deficiency tax made after May 20 shall be subject to the twenty five percent (25%) surcharged and two percent (2%) interest for every month counted from January up to the month payment is made. (e) Issuance of Certification .The Municipal Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payments of a fee of Seventy Five Pesos (P75.00) . (f) Transfer of Business to Other Location .Any business for which a Municipality business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this Municipality without payment of additional tax during the period for which the payment of the tax was made. (g) Retirement of Business .Any person natural or juridical subject to the tax on business shall, upon termination of the business submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered for record purposes in the course of the renewal of the permit or license to operate the business. The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed. a. The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of business on record verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business; b. Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and c. In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor's permit therefore; d. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year be less than the tax due for the currently year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. e. The permit issued to a business retiring or terminating its operation shall be surrendered to the Municipal Treasurer who shall forthwith cancel the same and record such cancellation in his books. (i) Death of Licensee .When any individual paying a business tax dies, and the business is continued by a person interested in his/her estate, no additional payment shall be required for the residue of the term for which the tax was paid. cHDAIS ARTICLE C n Fixed Tax on Business SECTION 2C.01. Definition of Terms. ADVERTISEMENT a sign that direct attention to a business, profession, commodity, services or entertainment conducted, sold or offered for public/private consumption exposed in an outdoor presentation by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, or other media whether in pictorial or reading form. AMBULANT OPERATOR/VENDOR refers to the operator who does not permanently occupy a definite place but one who comes either daily or occasionally to sell goods. AMUSEMENT is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun. AMUSEMENT PLACES includes theaters, cinema houses, concert halls, circuses, coliseums, gymnasiums, stadiums, cockpits and other similar amusement places, were one seeks admission to entertain himself by seeing or viewing the show or performance or by direct participation. It also means a place or compound, building or portion thereof, whether open or enclosed for recreational or entertainment purposes. LODGING HOUSE includes any house or building or portion thereof, in which any person or persons may be regularly harbored or received as transients for compensation. Taverns or inns shall be considered as lodging houses. MAGAZINES AND/OR NEWSPAPER STAND means an outdoor stall or center where newspapers, periodicals and/or other reading materials are sold and may include as items for sale, cigars and cigarettes, sweepstake tickets only and no other commodity provided a separate permit fee is paid for the retail of cigar and cigarette as provided in this code. MONEY SHOP is an extension service unit of a banking institution usually operating in public markets with authority to accept money for deposit and extend short-term loans for specific purposes. PEDDLERS includes any person whether adult or minor, who peddlers goods, wares, merchandise, or any articles, in any manner, from place to place; or one who offers for sale articles without any regular fixed and established place of business in the municipality. ROOF SIGN any sign installed on roofs, roof decks, parapets or eaves. SECTION 2C.02. Imposition of Tax . There is hereby imposed an Annual Fixed Tax from the following business: (a) On peddlers engaged in the sale of any merchandise or article of commerce, at the following rates: Annual Fixed Tax 1. Peddlers of any article or merchandise carried in trucks or jeeps or delivery panels, cars or any other vehicle P300.00 2. Peddlers of any article or merchandise carried in motorized bicycle, tricycle or similar motorized vehicle not specified above P200.00 3. Peddlers of any article or merchandise carried on a bicycle or pedicab or "trisikad" P100.00 4. Peddlers of any article or merchandise carried by a person P100.00 (b) On every delivery vehicle of manufacturers, producers, wholesalers, dealers or retailers of certain products engaged in the delivery of or distribution of distilled spirits, fermented liquors, soft drinks, cigar and cigarettes, and other essential products including but not limited to dairy products, as may hereafter be determined by the Sangguniang Bayan, to sales outlets, or consumers, whether directly or indirectly within the municipality in the following rates: Annual Fixed Tax 1. For every motorcycle and motorized tricycle P200.00 2. For every delivery jeepney, and similar utility vehicle P500.00 3. For every truck, van, or any vehicle with six wheels and above P800.00 (c) On Hog/Poultry Raisers at the following rates: (gross sales) Annual Fixed Tax 1. Hog Raisers and Poultry Raisers 1.a. Hog Raisers 8 sows in excess of 8 sows P500.00 plus 40.00/head 1.b. Poultry Raisers 500 heads/layer in excess of 500 heads/layer P500.00 plus 1.00/head (d) On Apartments, lodging and boarding houses and subdivision operator at the following rates: ISHCcT Annual Fixed Tax 1. On Apartment per door P220.00 2. On lodging houses with accommodations of: Less than 15 lodgers 500.00 15 to 24 lodgers 1,100.00 24 or more lodgers 1,650.00 3. On Boarding Houses with accommodation for: Less than ten (10) boarders 110.00 10 to 39 boarders 165.00 40 or more boarders 330.00 4. On Subdivision Operators: Per square meter 0.275 The computation of the tax on subdivision operators shall be based on the total area of the remaining lots titled in the name of the subdivision operators: (e) On amusement devices/places at the following rates: 1. Tax on Amusement Devices: a. Each karavision machine P250.00 b. Each machine or apparatus for visual entertainment, DVD, CD, family computer and other video players. 200.00 c. Each DVD, CD, family computer and other video tapes for rent 3.00 2. Tax on Amusement Places wherein the customers thereof actively participate without making bets or wages, including but not limited to the following, unless otherwise specified: a. Circuses, carnivals, and the like P110.00 per day for the first ten days and P27.50 per day thereafter; b. Merry-go-round, roller coasters, ferries wheel, swings, shooting galleries, and other similar contrivances P110.00 per day for the first ten days and 16.50 per day thereafter per unit of contrivance; c. Drop coins, Target balloons and other contrivances P38.50 for the first ten days and P11.00 per day thereafter. (f) On Other Business (Dry Goods, Used Clothing, Used Footwear, Jars, Kitchenware, Decoration and similar items, Fancy Jewelries and similar items) doing business during Araw ng Monkayo/Town Fiesta for a period not to exceed ten (10) days at the following rates: a. Dry goods P165.00 b. Used clothing/Footwear (Ukay-ukay) 165.00 c. Jars, Kitchenwares, Decorations and similar items 85.00 d. Fancy Jewelries and similar items 55.00 (g) On magazines and/or newspaper stands 300.00 (h) On processing plants, assaying services, smelting and other related business at the following rates: FIXED TAX 1. Gold Processing Plants: 1.a. Continuous Type: Capacity (Tons/day) For less than 5 tons P20,000.00 Over 5 tons but not more than 10 tons 30,000.00 Over 10 tons but not more than 20 tons 40,000.00 Over 20 tons but not more than 30 tons 50,000.00 Over 30 tons but not more than 40 tons 60,000.00 Over 40 tons but not more than 50 tons 70,000.00 Over 50 tons but not more than 60 tons 80,000.00 Over 60 tons but not more than 70 tons 90,000.00 Over 70 tons but not more than 80 tons 100,000.00 Over 80 tons but not more than 90 tons 110,000.00 Over 90 tons but not more than 100 tons 120,000.00 For every ten (10) tons in excess of 100 tons 10,000.00 1.b. Batch Type: 8 tons below 10,000.00 9 tons above 15,000.00 2. Concrete leach ponds, lime tanks, tailing ponds and settling tanks 2.75/sq.ft. 3. Assaying Services whether using the Atomic Absorption Septometer (AAA) or the Fire Assay Type P550.00/unit 4. Smelting or Refining of Gold and/or other Minerals 10,000.00/assembly Any establishment engaged in refining Gold (the process which employs nitric acid as the main chemical agent) with attendant appurtenance duly approved by the Environment Management Bureau of the Department of Environment and Natural Resources. CAacTH The term assembly includes the melting cabinet, the Air Pollution Control Devices and the torch. PROVIDED that processing plants capacity shall be based on the data/specification approved by the Municipal Engineer. SECTION 2C.03. Time and Place of Payment . The tax imposed in this Article shall accrue on the first day of January and shall be paid to the Office of the Municipal Treasurer within the first twenty (20) days of January of each year, except for fixed tax under letter (f) hereof, which shall be paid prior to actual display of goods during the occasion. SECTION 2C.04. Administrative Provision . The official receipt evidencing payment of the tax shall serve as license to peddle in the municipality. The same shall be carried in the person of the peddler and shall be produced whenever demanded by the Municipal Treasurer or any his deputy treasurers. The Municipal Treasurer shall require that a sticker or other markings be attached or made on the amusement device to indicate payments and compliance to this ordinance and to pay the cost thereof. The Local Chamber of Commerce shall assist the Municipal Treasurer in identifying the names of suppliers under (b) hereof. A Memorandum of Agreement may be made for this purpose. SECTION 2C.05. Exemption . The manufacturers, producers, wholesalers, dealers, and retailer referred to in the preceding sections shall be exempt from the payment of the peddler's tax in the sale of any merchandise or article of commerce imposable by the municipality. SECTION 2C.06. Annual Registration Sticker . An annual registration sticker shall be issued by the Office of the Municipal Treasurer upon payment of One Hundred Pesos (P100.00) and the same shall be displayed at the windshield of any delivery truck, van or vehicle. CHAPTER III Permits and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 3A.01. Imposition of Fee . There shall be collected an annual fee for the issuance of Mayor's Permit to operate a business, pursue an occupation or calling or undertake an activity within the municipality. The permit fee is payable for every separate or distinct calling or occupation, or establishment or place where the business or activity is to be conducted. One line of business, trade or activity does not become exempt from being conducted with some other occupation or calling or business, trade, or activity for which the permit fee has been paid. 1. Schedule of Mayor's Permit Fee When Tax Due is: Permit Fee: less than P500.00 P300.00 500.00 or more but less than 1,000.00 P500.00 1,000.00 or more but less than 2,000.00 P500.00 2,000.00 or more but less than 3,000.00 P1,000.00 for every 1,000.00 in excess of 3,000.00 P100.00 Provided, that the following line/kind of business classified as "Sin Goods," the Mayors Permit Fee to be collected shall be 150% of the rate prescribed above. Retail dealers in foreign liquors Retail dealers in domestic liquors Retailers of distilled spirits Retailers of fermented liquors Tobacco dealers Retail dealers of manufactured tobacco 2. Communication facilities: a. Cell Site and communication P10,000.00/annum b. Parabolic Disc (Cable) P500.00/annum SECTION 3A.02. Time and Manner of Payment . The fees imposed herein shall be paid to the Office of the Municipal Treasurer upon application before any business is pursued or can be lawfully begun, within the first 20 days of January of each year. For a newly started business or activity that start to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. IAETDc When the business of activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 3A.03. Administrative Provision . (a) Supervision and control over establishments and places. The Municipal Mayor shall supervise and regulate all establishments and places subject to the payments of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthful, and sanitary conditions in the municipality. (b) Application for Mayor's Permit: False Statement. An application for a Mayor's Permit shall be filed with the office of the Municipal Mayor. The form for the purpose shall be issued by the same office and shall set forth the requisite information including the name and residents of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. Documentary requirements shall be limited to the following as define under JMC No. 01-2016 DTI, DILG and DICT: 1. New Business Registration a. Proof of business registration, incorporation, or legal personality ( i.e. ,DTI/SEC/Cooperative Development Authority (CDA) registration.) Note: In certain cases, like Sari-Sari Stores not using any or without business name the requirement of DTI/SEC registration may be dispense with during initial registration (see Act No. 3883). b. Basis for computing taxes, fees, and charges ( e.g. ,business capitalization); c. Occupancy permit, if required by national laws ( e.g . Building Code) and Local Laws; d. Contract of Lease (if Lessee);and e. Barangay Clearance (for businesses which are not required occupancy permits). 2. Renewal Applications a. Basis for computing taxes, fees and charges ( e.g. ,Income Tax Return);and b. Barangay Clearance Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements, are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Code and other municipal tax ordinances. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the mayor and the applicant or licensee may be prosecuted in accordance with the penalties as provided for in this Article. Application for Mayor's permit shall be refused to (1) any person who has previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) who has unsettled tax obligation, debt or other liability to the government; (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's Permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Assessment Level of gross sales or receipts as established in the municipality for the same or a closely similar type or activity or business. (c) Issuance of Permit; Contents of permit. Upon approval of the application of a Mayor's permit, two (2) copies of the application duly signed by the Municipal Mayor, shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's permit fee and the corresponding business tax. The Mayor's permit shall be issued by the Municipal Mayor upon presentation of the receipt of payment of the Mayor's permit and the Official receipt issued by the Municipal Treasurer for the payment of the business tax. The permit issued by the Mayor shall show the name and residence of applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.;location of the business; date of issue and expiration of the permit; and other information as may be necessary. The Municipality shall, upon presentation of satisfactory proof that the original copy of the permit has been lost, stolen or destroyed, issue authenticated machine copy of the permit upon the payment of Service Fee of Seventy Five Pesos (P75.00) . (d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be produced immediately upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. DcHSEa (e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the 31st of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first 20 days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (f) Revocation of Permit. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay and indebtedness or liability to the Municipality or abuses his privilege to do business to the injury of the public moral or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-refute, the Municipal Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fine and imprisonment that may be imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until restored by the Sangguniang Bayan. (g) Adopting the Memorandum Circular No. 2016-04 dated August 12, 2016. Implementing guidelines in the issuance of Local permits and licenses pursuant to the directive of the President of the Philippines and Joint Memorandum Circular No. 01, series of 2016 dated August 30, 2016 by DILG, DTI and DICT. Revised standards in Processing Business Permits and Licenses in all Cities and Municipalities. SECTION 3A.04. Rules and Regulations on Certain Establishments . (a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain, bars, carenderia or food caterers. No owner of said establishments shall employ any cook, or food dispenser without a Food Handler's certificate from the Municipal Health Officer, renewable every six (6) months. (b) Establishment selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Office of the Municipal Health Officer and existing laws or ordinances. (c) Sauna bath, massage, barber and beauty shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the Office of the Municipal Health Officer. (d) Operation of video machine parlors for commercial purposes. No person, natural or juridical, shall operate a video machine parlor for commercial purposes without first securing a permit from the Office of the Municipal Mayor. Said permit must be secured and the registration fee in the amount of Two Hundred Fifty (P250.00) pesos per unit of video machine shall be paid in each year of operation subject to revocation when public interest so demands. (e) No commercial operation of video machine parlor shall be established within two hundred (200) meters away from all corners of elementary and secondary schools, and churches. (Refer to Municipal Ordinance 2017-01 on regulation of videoke machines) (f) On tuba vendors, carenderia, foodhandlers, and refreshment parlors, and vendors of salted and dried fish: 1) It is strictly required that all tuba vendors, carenderia owners, foodhandlers and refreshment parlor owners sanitize all eating and drinking utensils either through electric sanitizer or through hot water before serving or using. 2) Vendors of salted and dried fish are required to provide fly protectors to prevent contamination. 3) No food handler or worker shall be employed or allowed to work in any restaurant or carenderia without first having obtained from the Municipal Health Officer, a Medical Health Certificate that said person have undergone a sputum, Chest X-ray and stool examination and is found to be free from contagious disease. SCaITA SECTION 3A.05. Non-Issuance of Permit; Its Revocation . a) Issuance of Mayor's permit may be denied to any person who declares false statement in his application or has made previous violation of any ordinance or regulations relating to permits or licenses granted; or failed to pay the fee or tax for business, trade or occupation being conducted; or failed to pay any fine, penalty, tax or other debt or obligations to the municipality; or when the business establishment is not in accordance with the zoning, health and sanitation ordinances, or laws, rules and regulations pertinent thereto; or the applicant is disqualified under any provision of law or ordinance to establish or operate the business for which the permit is being applied. In case may be revoked upon his failure to pay any such indebtedness or liability to the municipal, or any violation thereof. b) The Municipal Mayor may close the establishment and revoke the permit or license of the applicant has been found to make any false statement or any material point in his application or any violation of the provisions of this Article. SECTION 3A.06. Other Requirements . The issuance of a Mayor's permit shall not exempt the licensee from the fulfillment of other requirements in connection with the operation of the business or in the conduct of an activity prescribed under this code. SECTION 3A.07. Business License Plate and Renewal Sticker . All business licensees are required to secure a Municipal-designed Business License Plate, once in every three years, which must be displayed at all times in a conspicuous place within the premises of the business establishment. The business license plate shall be sold at Four Hundred Pesos (P400.00) only. Renewal sticker indicating the year of renewal shall be issued annually during the renewal period of business license; it shall be posted to the Business License Plate. The sticker shall be sold at Twenty Five Pesos (P25.00) only. ARTICLE B Permit Fee on Occupation or Calling Not Requiring Government Examination SECTION 3B.01. Imposition of Fee . There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall engage in the practice of the occupation or calling not requiring government examinations, as follows: Occupation or Calling Rate per Annum a. On employees and workers in generally considered "Offensive and Dangerous Business establishments." 250.00 b. On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public. 250.00 c. On employees and workers in food or eatery establishments. 200.00 d. On employees and workers in night or night and day establishment 200.00 e. All occupation or calling subject to periodic inspection, surveillance and/or regulations by the Municipal Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bookkeeper, butcher, blacksmith, carpenter, carver, cook, criminologist, electrician, electronic technician, club/floor manager, hair stylist, make-up artist, manicurist, masonry worker, mechanic, hilot, painter, musician, photographer (itinerant),professional boxer, salesgirl, welder, jambolero, dispatcher, domestic helper, caregiver, embalmer and other similar occupation or calling. 200.00 SECTION 3B.02. Exemption. All professionals who are subject to the Provincial Tax imposition pursuant to Section 139 of the Local Government Code are exempted from payment of this fee. SECTION 3B.03. Persons Governed . The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith; (a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: 1. Employees or workers in industrial or manufacturing establishment such as: battery charging shops, blacksmith; candy and confectionery factories; construction and/or repair shops of motor vehicles; carpentry shop; furniture manufacturing; garments manufacturing; general and building and other construction jobs during the period of construction; hollow block manufacturing; machine shops; upholstery shops; vulcanizing shops; welding shops; rice and corn mill helpers; and workers mining industries. 2. Employees and workers in commercial establishments engage in delivery and messengerial services; funeral parlors; janitorial services; junk shops; hardware; printing and publishing houses; service station; textile stores, warehouses; and parking lots. 3. Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being. (b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries, beauty salons; tailor shops; dress shop; teller; receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public. aTHCSE (c) Employees and workers in food or eatery establishments such as but not limited to the following: 1. Employees and workers in canteen, carenderia, catering services, bakeries, refreshment parlor, inland resorts, restaurants, and sari-sari store; 2. Stallholders, employees and workers in public markets; 3. Peddlers of cooked or uncooked foods; 4. All other food peddlers, including peddlers of seasonal merchandise. (d) Employees or workers in night and day establishments such as but not limited to the following: Workers or employees in bars; billiards and pool halls; cinema houses; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; private detective or watchman security agencies; and all other business establishment whose business activities are performed and consumed during night time. No persons shall be employed as guest relation officer, dancer, or in any capacity of this establishment unless he/she is at least eighteen (18) years of age and without first having obtained a written medical certificate from a Municipal or Rural Health Officer attesting that he/she is free of contagious or infectious disease. It shall be the duty of the operator of any of these establishments to see to it that persons employed by them have been issued the aforementioned medical certificate. (e) All other employees and other persons who exercise their profession, occupation or calling within the jurisdiction limits of the Municipality aside from those already specifically mentioned in Section 3B.02, Article B of Chapter III. SECTION 3B.04. Time and Manner of Payment . The fees prescribed in this Article shall be paid to the Office of the Municipal Treasurer, this municipality upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees. SECTION 3B.05. Surcharge for Late Payment . Failure to pay the fee prescribed to this Article within the time prescribed shall subject a taxpayer to a surcharge of twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. In case of change of ownership of the business as well as the location thereof from one municipality to another, it shall be the duty of the new owner, agent, or the manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and/or employees shall secure their individual Mayor's permit from the moment they are actually accepted by the management of any business or industrial establishment. The individual Mayor's permit so secured shall be renewed on or before January 20 of each year. SECTION 3B.06. Administrative Provisions . (a) Applicants shall fill up appropriate form for the purpose indicating among others information pertaining to personal data. (b) The Municipal Treasurer shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data, for reference purpose. (c) Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal Mayor respectively for cancellation upon retirement of the practice of the said occupation or calling. ARTICLE C Permit Fee for Cockpits Owners/Operators/Licensees/Promoter and Cockpit Personnel SECTION 3C.01. Definition of Terms . BET MANAGER a person duly licensed to call and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight and thereafter, distributes winning bets to the winners after deducting a certain commission. BET-TAKER a person duly licensed to participate in cockfights and with the use of money or other things of value, bets with other bettors, or through other bet-takers and win or losses his bets depending upon the result of the cockfights as announced by the referee or sentenciador. cAaDHT COCKFIGHT The Actual fight or physical combat of two (2) pitted or evenly matched gamecocks, where bets on either side are laid. COCKFIGHTING shall embrace and mean the commonly known game or term " Sabong ," " Cockfighting derby ," " Pintakasi ," " Tupada ," or its equivalent term in different Philippine localities. COCKPIT includes any place, compound, building or portion thereof, where cockfights are held, whether or not money is bet on the result of such cockfights. COUNCIL refers to the Municipal Cockfighting Committee Council whose composition and function are herein enumerated. GAFFER a person knowledgeable in the technique or arming fighting cocks with gaffs on either or both legs. GAMECOCK refers to domesticated fowls, whether imported or locally bred, as well as the native fighting cock, indigenous to the country, especially bred, trained and conditioned for actual cockfighting or for propagation and breeding purposes for eventual use in cockfighting. HANDLER A person who personally takes physical custody and control, inside the arena of a pitted gamecock and who actually releases the same for actual fund and combat in a cockfight. LOCAL DERBY means a cockfight with participants from the mother Province of Municipality. MATCHMAKER A person who matches, weighs the cocks before the derby starts. PIT MANAGER A person who professionally, regularly and habitually manage by a cockpit and cockfights therein. PROMOTER a person who is engaged in the convening, meeting, holding and celebrating a especially programmed and arranged cockfighting, like derbies and competitions, special matches or encounter, pintakasi and ordinary fights or hack fights. REGULAR COCKFIGHT means a cockfight held on Sundays and/or legal holidays. REFEREE (COCKFIGHTING) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress; the injuries sustained by the cocks either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. SPECIAL COCKFIGHT means a cockfight held on days other than Sundays and Legal Holidays and for special purpose. SPECIAL PERMIT means a permit secured from the Municipal Mayor to hold cockfighting on days other than Sundays and Legal Holidays by a license cockpit. This is also issued to barangays to hold cockfight other than fiesta and foundation day. SECTION 3C.02. Imposition of Fees . There shall be collected the following annual permit fees from cockpit operators/owners/licensees and cockpit personnel: (a) From the owner operators/owners/ licensees of the cockpit: Proposal 1. FRANCHISE FEE P250,000.00 2. Application filing fee P1,000.00 P5,000.00 3. Cockpit permit fee P5,000.00 P6,000.00 (b) From cockpit personnel: 1. Promoters/Event Organizers P1,000.00 P1,500.00 2. Pit Manager 300.00 P500.00 3. Referee 200.00 P500.00 4. Bet Taker 200.00 P300.00 5. Bet Manager 500.00 P600.00 6. Gaffer 200.00 P300.00 7. Matchmaker 500.00 P600.00 8. Cashier P300.00 (c) Special permit fee: 1. Special Cockfights P500.00 P1,000.00 2. Special Cockfights-Foundation Day/Araw P500.00 3. Special Derby assessment from promoters of: 3.1 Two-Cock Derby P1,500.00 P2,000.00 3.2 Three-Cock Derby P2,500.00 P3,500.00 3.3 Four-Cock Derby P3,000.00 P4,000.00 3.4 Five-Cock Derby P5,000.00 P5,500.00 3.5 Six-Cock Derby & Up P6,000.00 (d) " Largada " for ordinary cockfight P25.00 P50.00 (e) " Largada " for derby cockfight P150.00 P200.00 SECTION 3C.03. Time and Manner of Payment . (a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. (b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty days of January of each year in case of renewal thereof. (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit of the cockpit. HCaDIS (d) The fees imposed on special permit shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 3C.04. Administrative Provisions . (a) Ownership, Operation and Management of Cockpit. Only Filipino citizens not otherwise prohibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. (b) Establishment of Cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this Municipality. (c) Cockpit-size and Construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches, or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing ordinances, laws and practices. (d) Only duly registered and licensed Promoters, Cashiers, Bet Managers, Pit Managers, Referees, Bet Takers, or Gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. (e) Upon payment of the fees herein imposed, the corresponding Permit shall be issued. (f) Holding of Special Cockfights. Except as provided in this article, cockfighting shall be allowed in this municipality only in licensed cockpits during Sundays and legal Holidays and during local fiestas for not more than three (3) days. It may also be held during municipal agricultural, commercial or industrial fairs, carnivals, or exposition for a similar period of three (3) days upon Resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day),June 12 (Philippine Independence Day),November 30 (National Heroes Day),Holy Thursday, Good Friday, Election or Referendum Days, and during Registration days for such election or referendum. (g) Cockfighting for entertainment of Tourists or for Charitable Purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourist, or for returning Filipinos, or for the support of national fund raising campaigns for charitable purposes as may be authorized upon Resolution of the Sangguniang Bayan, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. (h) Cockfighting Officials. Gaffers, referee, bet takers, or promoters, shall not act as such in any cockfight in the municipality without first securing a license renewable every year on their birth month from the municipality where such cockfighting is held. Only gaffers, referees, bet takers, or promoters licensed by the municipality shall officiate in all kinds of cockfighting authorized herein. (i) Prohibition against Minors. No person less than 18 years old of age shall be allowed inside the premises of the cockpits during cockfights. The operator, manager, or licenses shall be responsible for strict compliance with these rules and violation thereof is punishable by suspension or cancellation of license to operate cockpits without prejudice to criminal prosecution under existing ordinance or laws. Selling of highly intoxicated liquor within the cockpit premises is strictly prohibited . (j) Cockfighting Council. The Municipal Mayor shall create a Municipal Cockfighting Council (MCC).The recommended composition of the Committee shall be as follows: PNP Chief of Police; The Municipal Agriculturist; The President of the Liga ng mga Barangay; A Sentenciador; The Pit Managers; One from any Gamecock breeder; And the Municipal Licensing Officer. (k) Functions of the Municipal Cockfighting Council (MCC). The Council shall have the functions and duties for the effective implementation of this code, but not limited to the following: 1. Formulate peace and order and morality preservation plan; 2. To handle complaints and protests (PD 1808); 3. To review other prohibited gambling games (PD 449/1602); 4. Recommend penal provision, suspensions and cancellation of license; 5. Establish standards rules governing cockfighting; 6. Require books of accounts and records of cock pits owners; 7. Review petitions from barangays relative to cockfighting; 8. Recommend to the Sangguniang Bayan through the Municipal Mayor possible amendments of this Section. AHCETa ARTICLE D Fee for Sealing and Licensing of Weights and Measures SECTION 3D.01. Imposition of Fees . Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed annually and pays to the Municipal Treasurer the following fees: (a) Registration, Inspection and Sealing Tag/Sticker Weight Measure Linear Measure Measure of Capacity Registration Fee P25.00 P20.00 P100.00 Inspection Fee P50.00 P20.00 P500.00 Sealing Tag/Sticker Refer sub-section b P10.00 P100.00 b) For sealing tags and stickers Weight of Measure not more than 30 kgs. P20.00 more than 30 kgs. but not more 100 kgs. P30.00 more than 100 kgs. but not more 300 kgs. P40.00 more than 300 kgs. but not more 1,000 kgs. P50.00 more than 1,000 kgs. But not more than 3,000 kgs. P100.00 more than 3,000 kgs. P500.00 c) Sealing Metric Instruments for Truck Scale P1,000.00 d) Sealing metric Instruments for Gold, Silver and other Mineral products. P500.00 SECTION 3D.02. Time of Payment . The fees herein impose shall be paid when the weights or measures are sealed and the receipts for payment shall serve as a license to use the instrument for one (1) year from the date of sealing. Failure to have the instruments tested or retested and corresponding fees therefore paid within the prescribed period shall subject the owner or user to a surcharge of 500% of the prescribed rates. SECTION 3D.03. Administrative Provisions . (a) All instruments of weights and measures, either for use or for sale, shall be tested against the secondary standards in the Municipal Treasurer's Office. (b) Forms and duration of license for weights and measures. The receipt for the fee charged for the sealing of weights and measures shall serve as license to use such instrument for one (1) year from the date of sealing, unless deterioration or damage, which renders the weight or measure inaccurate, occurs within the period. All licenses of weights and measures will expire on the 20th day of January of each year. When the license is removed, the same shall expire on the same day and month of the year following its original issuance. Such license shall be preserved by the owner and together with the weights and measure covered by the license, shall be exhibited on demand by the Municipal Treasurer. (c) Inspection of Weights and Measures. All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six months by the official sealer who shall be the Municipal Treasurer or his duly authorized representative upon payment of fees required under this article. Provided that all instruments of weights and measures shall continuously be inspected for compliance with the provision of this Article. (d) Confiscation of defective instrument of weights and measures. Any defective instrument of weights and measures may be confiscated by the duly authorized deputy of the Municipal Treasurer, if its defect in such that it can readily and securely be repaired, shall be confiscated by any duly authorized representative of the Municipal Treasurer and deposited in the Office of the Municipal Treasurer. SECTION 3D.04. Exemption . All instruments determining weights and measures, used in the government work or maintained for public use by the National Government, or any local government unit shall be tested and sealed free of charge. SECTION 3D.05. Fraudulent Practice Relative to Weights and Measures . (a) Any person other than the official sealer of weights and measures who places an official tag or seal upon any instrument of weights and measures or attached to it thereto, or who fraudulently imitates any mark, stamp, brand, tag, or other characteristic signs used to indicate that the weights and measures have been officially sealed, or who alter in any way the certificate given by the sealer as an acknowledgement that the weights and measures mentioned therein have been duly sealed, or who makes or knowingly sells or uses any false or purport to be lawful, stamp, tag, certificate or license of the kind required by the provisions of this ordinance, who alters the written or printed letters on any stamp, tag, certificate, or license used or issued, or who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate or license for the purpose of using and reusing the same in the payment of fees or charges imposed in this ordinance, or who procures the commission of any such offenses by another shall for each offense be fined by a compromise penalty of Five Hundred Pesos (P500.00). (b) Unlawful possession and use of unsealed weights and measure any person, making a practice of buying or selling goods by weights, measures, or of furnishing service, the value of which is determined by weights or measures, who has in his possession without permit any unsealed scale, balance, weight or in determining the value of any service furnished, any instrument of weights or measure that has not been officially sealed, or it previously sealed, the license therefore has expired and has been removed in due time, shall be punished by a compromise penalty of Five Hundred Pesos (P500.00). (c) Alteration of fraudulent uses of instrument of weights and measures any person who with fraudulent intent to alter any scale or balance, weight or measure after it is officially sealed or who knowingly used/s any false scale or balance, weight or measure, whether sealed or not, shall be punished by a compromise penalty of Five Hundred Pesos (P500.00). ScHADI ARTICLE E Building Permit and Other Related Fees (Based on Rates Dated August, 2006 of the NBCP) SECTION 3E.01. Imposition of Fee . There shall be collected from each applicant for a building permit fee pursuant to Department Order 155, Series of 1992 dated September 25, 1992 of the Department of Public Works and Highways, in accordance with the following schedule: 1. Bases of assessment : a. Character of occupancy or use of building/structure b. Cost of construction c. Floor area d. Height 2. Regardless of the type of construction, the cost of construction of any building/structure for the purpose of assessing the corresponding fees shall be based on the following table: Table II.G.1. On Fixed Cost of Construction per Square Meter LOCATION GROUP All Cities and Municipalities A, B, C, D, E, G, H, I F J P10,000.00 P8,000.00 P6,000.00 3. Construction/addition/renovation/alteration of buildings/structures under Group/s and Sub-Divisions shall be assessed as follows: a. Division A-1 Area in sq. meters Fee per sq. meter i. Original complete construction up to 20.00 square meters 2.00 ii. Additional/renovation/alteration up to 20.00 sq. meters regardless of floor area of original construction 2.40 iii. Above 20.00 sq. meters to 50.00 sq. meters 3.40 iv. Above 50.00 sq. meters to 100.00 square meters 4.80 v. Above 100.00 sq. m to 150 square meters 6.00 vi. Above 150.00 sq. meters 7.20 Sample Computation for Building Fee for a 75.00 sq. meters floor area: Floor area = 75.00 sq. meters Therefore area bracket is 3.a.iv. Fee = P6.24/sq. meter Building Fee = 75.00 x 6.24 = P468.00 b. Division A-2 Area in sq. meters Fee per sq. meter i. Original complete construction up to 20.00 sq. meters P3.00 ii. Additional/renovation/alternation up to 20.00 sq. meters regardless of floor area of original construction 3.40 iii. Above 20.00 sq meters to 50.00 sq meters 5.20 iv. Above 50.00 sq meters to 100.00 sq meters 8.00 v. Above 150.00 sq meters 8.40 c. Divisions B-1/C-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/I-1 and J-1, 2, 3 Area in sq. meters Fee per sq. meter i. Up to 5,000 P23.00 ii. Above 5,000 to 6,000 22.00 iii. Above 6,000 to 7,000 20.50 iv. Above 7,000 to 8,000 19.50 v. Above 8,000 to 9,000 18.00 vi. Above 9,000 to 10,000 17.00 vii. Above 10,000 to 15,000 16.00 viii. Above 15,000 to 20,000 15.00 ix. Above 20,000 to 30,000 14.00 x. Above 30,000 12.00 NOTE: Computation of the building fee for item 3.c. is cumulative. The total area is split up into sub-areas corresponding to the area bracket indicated in the Table above. Each subarea and the fee corresponding to its area bracket are multiplied together. The building fee is the sum of the individual products as shown in the following example: Sample Computation for Building Fee for a building having a floor area of 32,000 sq. meters: First 5,000 sq. meters @23.00 P11,500.00 Next 1,000 sq. meters @22.00 2,200.00 Next 1,000 sq. meters @22.50 2,050.00 Next 1,000 sq. meters @19.50 1,950.00 Next 1,000 sq. meters @18.00 1,800.00 Next 1,000 sq. meters @17.00 1,700.00 Next 5,000 sq. meters @16.00 8,000.00 Next 5,000 sq. meters @15.00 7,500.00 Next 10,000 sq. meters @14.00 14,000.00 Last 2,000 sq. meters @12.00 2,400.00 ----------------- Total Building Fee P53,100.00 d. Divisions C-2/D-1, 2, 3 Area in sq. meters Fee per sq. meter i. Up to 5,000 P12.00 ii. Above 5,000 to 6,000 11.00 iii. Above 6,000 to 7,000 10.20 iv. Above 7,000 to 8,000 9.60 v. Above 8,000 to 9,000 9.00 vi. Above 9,000 to 10,000 8.40 vii. Above 10,000 to 15,000 7.20 viii. Above 15,000 to 20,000 6.60 ix. Above 20,000 to 30,000 6.00 x. Above 30,000 5.00 NOTE: Computation of the building fee in item 3.d. follows the example of Section 3.c. of this Schedule. e. Division J-2 structures shall be assessed 50% of the rate of the principal building of which they are accessories (Sections 3.a. to 3.d.). 4. Electrical Fees The following schedule shall be used for computing electrical fees in residential, institutional, commercial and industrial structures: a. Total Connected Load (kVA) Fee i. 5 kVA or less P200.00 ii. Over 5 kVA to 50 kVA P200.00 + 20.00/kVA iii. Over 50 WA to 300 kVA 1,100.00 + 10.00/kVA iv. Over 300 kVa to 1,500 kVA 3,600.00 + 5.00/kVA v. Over 1,500 kVA to 6,000 kVA 9,600.00 + 2.50/kVA vi. Over 6,000 kVA 20,850.00 + 1.25/kVA NOTE: Total Connected Load as shown in the load schedule. b. Total Transformer/Uninterrupted Power Supply (UPS)/Generator Capacity (kVA) Fee i. 5 kVA or less 40.00 ii. Over 5 kVA to 50 kVA 40.00 + P4.00/kVA iii. Over 50 kVA to 300 kVA 220.00 + 2.00/kVA iv. Over 300 kVa to 1,500 kVA 720.00 + 1.00/kVA v. Over 1,500 kVA to 6,000 kVA 1,920.00 + 0.50/kVA vi. Over 6,000 kVA 4,170.00 + 0.25/kVA NOTE: Total Transformer/UPS/Generator Capacity shall include all transformer, UPS and generators which are owned/installed by the owner/applicant as shown in the electrical plans and specifications. c. Pole/Attachment Location Plan Permit i. Power Supply Pole Location P30.00/pole ii. Guying Attachment P30.00/attachment This applies to designs/installations within the premises. d. Miscellaneous Fees: Electric Meter for union separation, alteration, reconnection or relocation and issuance of Wiring Permit: aICcHA Use or Character of Occupancy Electric Meter Wiring Permit Issuance Residential P15.00 P15.00 Commercial/Industrial 60.00 36.00 Institutional 30.00 12.00 e. Formula for Computation of Fees The Total Electrical Fees shall be the sum of Sections 4.a. to 4.d. of this Rule. f. Forfeiture of Fees If the electrical work or installation is found not in conformity with the minimum safety requirements of the Philippine Electrical Codes and the Electrical Engineering Law (RA 7920), and the Owner fails to perform corrective actions within the reasonable time provided by the Building Official, the latter and/or their duly authorized representative shall forthwith cancel the permit and the fees thereon shall be forfeited. 5. Mechanical Fees a. Refrigeration, Air Conditioning and Mechanical Ventilation: i. Refrigeration (cold storage),per ton or fraction thereof P40.00 ii. Ice Plants, per ton or fraction thereof 60.00 iii. Packaged/Centralized Air Conditioning Systems: Up to 100 tons, per ton 90.00 iv. Every ton or fraction thereof above 100 tons 40.00 v. Window type air conditioners, per unit 60.00 vi. Mechanical Ventilation, per kW or fraction thereof of blower or fan, or metric equivalent 40.00 vii. In a series of AC/REF systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/inspection fees, and shall not be considered individually. For evaluation purposes: For Commercial/Industrial Refrigeration without Ice Making (refer to 5.a.i.): 1.10 kW per ton, for compressors up to 5 tons capacity. 1.00 kW per ton, for compressors above 5 tons up to 50 tons capacity. 0.97 kW per ton, for compressors above 50 tons capacity. For Ice making (refer to 5.a.ii.): 3.50 kW per ton, for compressors up to 50 tons capacity. 3.25 kW per ton, for compressors above 5 up to 50 tons capacity. 3.00 kW per ton, for compressors above 50 tons capacity. For Air conditioning (refer to 5.a.iii.): 0.90 kW per ton, for compressors 1.2 to 5 tons capacity. 0.80 kW per ton, for above 5 up to 50 tons capacity. 0.70 kW per ton, for compressors above 50 tons capacity. EHaASD b. Escalators and Moving Walks, funiculars and the like: i. Escalator and moving walk, per kW or fraction thereof P10.00 ii. Escalator and moving walks up to 20.00 lineal meters or fraction thereof 20.00 iii. Every lineal meter or fraction thereof in excess of 20.00 lineal meters 10.00 iv. Funicular, per kW or fraction thereof 200.00 (a) Per lineal meter travel 20.00 v. Cable car, per kW or fraction thereof 40.00 (a) Per lineal meter travel 5.00 c. Elevators, per unit: i. Motor driven dumbwaiters P600.00 ii. Construction elevators for material 2,000.00 iii. Passenger elevators 5,000.00 iv. Freight elevators 5,000.00 v. Car elevators 5,000.00 d. Boilers, per kW: i. Up to 7.5 kW P500.00 ii. Above 7.5 kW to 22 kW 700.00 iii. Above 22 kW to 37 kW 900.00 iv. Above 37 kW to 52 kW 1,200.00 v. Above 52 kW to 67 kW 1,400.00 vi. Above 67 kW to 74 kW 1,600.00 vi. Every kW or fraction thereof above 74 kW 5.00 NOTE: (a) Boiler rating shall be computed on the basis of 1.00 sq. meter of heating surface for one (1) boiler kW. (b) Steam from this boiler used to propel any prime-mover is exempted from fees. (c) Steam engines/turbines/etc. propelled from geothermal source will use the same schedule of fees above. e. Pressurized water heaters, per unit P200.00 f. Water, sump and sewage pumps for commercial/industrial use, per kW or fraction thereof 60.00 g. Automatic fire sprinkler system, per sprinkler head 4.00 h. Diesel/Gasoline ICE, Steam, Gas Turbine/Engine, Hydro, Nuclear or solar Generating Units and the like, per kW: i. Every kW up to 50 kW P25.00 ii. Above 50 kW up to 100 kW 20.00 iii. Every kW above 100 kW 2.00 i. Compressed Air, Vacuum, Commercial, Institutional and/or Industrial Gases, per outlet P20.00 j. Gas Meter, per unit P100.00 Power piping for gas/steam/etc.,per lineal meter or fraction thereof or per cu. meter or fraction thereof whichever is higher P4.00 Other Internal Combustion Engines, including cranes, forklifts, loaders, pumps, mixers, compressors and the like, not registered with the LTO, per kW: i. Up to 50 kW P10.00 ii. Above 50 kW to 100 kW 12.00 iii. Every above 100 kW or fraction thereof 3.00 k. Pressure Vessels, per cu. meter or fraction thereof P60.00 l. Other Machinery/Equipment for commercial/Industrial/Institutional Use not elsewhere specified, per kW or fraction thereof P60.00 Pneumatic tubes, Conveyors, Monorails for materials handling and addition to existing supply and/or exhaust duct works and the like, per lineal metes or fraction thereof P10.00 p. Weighing Scale Structure, per ton or fraction thereof P50.00 NOTE: Transfer of machine/equipment location within a building requires a mechanical permit and payment of fees. DaIAcC 6. Plumbing Fees a. Installation Fees, one (1) "UNIT" composed of one (1) water closet, two (2) floor drains, one (1) lavatory, one (1) sink with ordinary trap, three (3) faucets and one (1) shower head. A partial part thereof shall be charged as that of the cost of a whole "UNIT." P24.00 b. Every fixture in excess of one unit: i. Each water closet P7.00 ii. Each floor drain 3.00 iii. Each sink 3.00 iv. Each lavatory 7.00 v. Each faucet 2.00 vi. Each shower head 2.00 c. Special Plumbing Fixtures: i. Each slop sink P7.00 ii. Each urinal 4.00 iii. Each bath tub 7.00 iv. Each grease trap 7.00 v. Each garage trap 7.00 vi. Each bidet 4.00 vii. Each dental cuspidor 4.00 viii. Each gas-fired water heater 4.00 ix. Each drinking fountain 2.00 x. Each bar or soda fountain sink 4.00 xi. Each laundry sink 4.00 xii. Each laboratory sink 4.00 xiii. Each fixed-type sterilizer 2.00 d. Each water meter P2.00 i. 12 to 25mm P8.00 ii. Above 25 mm 10.00 e. Construction of septic tank, applicable in all Groups i. Up to 5.00 cu. meters of digestion chamber P24.00 ii. Every cu. meter or fraction thereof In excess of 5.00 cu. meters 7.00 7. Electronics Fees a. Central Office switching equipment, remote switching units, concentrators, PABX/PBX's, cordless/wireless telephone and communication systems, intercommunication system and other types of switching/routing/distribution equipment used for voice, data image text, facsimile, internet service, cellular, paging and other types/forms of wired or wireless communications P2.40 per port b. Broadcast station for radio and TV for both commercial and training purposes, CATV headed, transmitting/receiving/relay radio and broadcasting communications stations, communications centers, switching centers, control centers, operation and/or maintenance centers, call centers, cell sites, equipment silos/shelters and other similar locations/structures used for electronics and communications services, including those used for navigational aids, radar, telemetry, tests and measurements, global positioning and personnel/vehicle location P1,000.00 per location c. Automated teller machines, ticketing, vending and other types of electronic dispensing machines, telephone booths, pay phones, coin changers, location or direction-finding systems, navigational equipment used for land, aeronautical or maritime applications, photography and reproduction machines x-ray, scanners, ultrasound and other apparatus/equipment used for medical, biomedical, laboratory and testing purposes and other similar electronic or electronically-controlled apparatus or devices, whether located indoors or outdoors P10.00 per unit d. Electronics and communications outlets used for connection and termination of voice, data, computer (including workstations, servers, routers, etc.),audio, video, or any form of electronics and communications services, irrespective of whether a user terminal is connected P2.40 per outlet e. Station/terminal/control point/port/central or remote panels/outlets for security and alarm systems (including watchman system, burglar alarms, intrusion detection systems, lighting controls, monitoring and surveillance system, sensors, detectors, parking management system, barrier controls, signal lights, etc.),electronics fire alarm (including early-detection systems, smoke detectors, etc.),sound-reinforcement/background, music/paging/conference systems and the like, CATV/MATV/CCTV and off-air television, electronically-controlled conveyance systems, building automation, management systems and similar types of electronic or electronically-controlled installations whether a user terminal is connected P2.40 per termination f. Studios, auditoriums, theaters, and similar structures for radio and TV broadcast, recording, audio/video reproduction/simulation and similar activities P1,000.00 per location g. Antenna towers/masts or other structures for installation of any electronic and/or communications transmission/reception P1,000.00 per structure TAacHE h. Electronic or electronically-controlled indoor and outdoor signages and display systems, including TV monitors, multi-media signs, etc. P50.00 per unit i. Poles and attachment: i. Per Pole (to be paid by pole owner) P20.00 ii. Per attachment (to be paid by any entity who attaches to the pole of others) P20.00 j. Other types or electronics or electronically-controlled device, apparatus, equipment, instrument or units not specifically identified above 50.00 per unit 8. Accessories of the Building/Structure Fees a. All parts of buildings which are open on two (2) or more sides, such as balconies, terraces, lanais and the like, shall be charged 50% of the rate of the principal building of which they are a part (Sections 3.a. to 3.d. of this Schedule). b. Buildings with a height of more than 8.00 meters shall be charged an additional fee of twenty-five centavos (P0.25) per cu. meter above 8.00 meters. The height shall be measured from the ground level up to the bottom of the roof slab or the top of girls, whichever applies. c. Bank and Records Vaults with interior volume up to 20.00 cu. meters P20.00 i. In excess of 20.00 cu. meters 8.00 d. Swimming Pools, per cu. meter or fraction thereof: i. GROUP A Residential P3.00 ii. Commercial/Industrial GROUPS B, E, F, G 36.00 iii. Social/Recreational/Institutional GROUPS C, D, H, I 24.00 iv. Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged 50% of the above rates. v. Swimming pool shower rooms/locker rooms: (a) Per unit or fraction thereof P60.00 (b) Residential GROUP A 6.00 (c) GROUPS B, E, F, G 8.00 (d) GROUPS C, D, H 12.00 e. Construction of firewalls separate from the building: i. Per sq. meter or fraction thereof P3.00 ii. Provided, that the minimum fee shall be 48.00 f. Construction/erection of towers: Including Radio and TV towers, water tank supporting structures and the like: Use or Character of Occupancy Self-Supporting Trilon (Guyed) i. Single detached dwelling units P500.00 P150.00 ii. Commercial/Industrial (Groups B, E, F, G) up to 10.00 meters in height 2,400.00 240.00 (a) Every meter or fraction thereof in excess of 10.00 meters 120.00 12.00 iii. Educational/Recreational//Institutional (Groups C, D, H, I) up to 10.00 meters in height 1,800.00 120.00 (a) Every meter or fraction thereof in excess of 10.00 meters 120.00 12.00 g. Storage Silos, up to 10.00 meters in height P2,400.00 i. Every meter or fraction thereof in excess of 10.00 meters 150.00 ii. Silos with platforms or floors shall be charged an additional fee in accordance with Section 3.e. of this Schedule h. Construction of Smokestacks and Chimneys for Commercial/Industrial Use Groups B, E, F and G: i. Smokestacks, up to 10.00 meters in height, measured from the base P240.00 (a) Every meter or fraction thereof in excess of 10.00 meters 12.00 ii. Chimney up to 10.00 meters in height, measured from the base 48.00 (a) Every meter or fraction thereof in excess of 10.00 meters 2.00 i. Construction of Commercial/Industrial Fixed Ovens, per sq. meters or fraction thereof of interior floor areas P48.00 j. Construction of Industrial Kiln/Furnace, per cu. meter or fraction thereof of volume 12.00 HDICSa k. Construction of reinforced concrete or steel tanks or above ground GROUPS A and B, up to 2.00 cu. meters 12.00 i. Every cu. m or fraction thereof in excess of 2.00 cu. meters P12.00 ii. For all other than Groups A and B up to 10.00 cu. meters 480.00 (a) Every cu. meter or fraction thereof in excess of 10.00 cu. meters 24.00 l. Construction of Water and Waste Water Treatment Tanks: (Including Cisterns, Sedimentation and Chemical Treatment Tanks) per cu. meter of volume P7.00 m. Construction of reinforced concrete or steel tanks for Commercial/Industrial Use: i. Above ground, up to 10.00 cu. meters P480.00 Every cu. m or fraction thereof in excess of 10.00 cu. meters 24.00 ii. Underground, up to 20.00 cu. meters 540.00 Every cu. meter or fraction thereof in excess of 20.00 cu. meters 24.00 n. Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks: i. Underground, per cu. meter or fraction thereof of excavation P3.00 ii. Saddle or trestle mounted horizontal tanks, per cu. meter or fraction thereof of volume of tank 3.00 iii. Reinstallation of vertical storage tanks shall be the same as new construction fees in accordance with Section 8.k. above. o. Booths, Kiosks, Platforms, Stages and the like, per sq. meter or fraction thereof of floor area: i. Construction of permanent type P10.00 ii. Construction of temporary type 5.00 iii. Inspection of knock-down temporary type, per unit 24.00 p. Construction of buildings and other accessory structures within cemeteries and memorial parks: i. Tombs, per sq. meter of covered ground areas P5.00 ii. Semi-enclosed mausoleums whether canopied or not, per sq. meter of built-up area 5.00 iii Totally enclosed mausoleums, per sq. meter of floor area 12.00 iv. Totally enclosed mausoleums, per sq. meter of floor area 5.00 v. Columbarium, per sq. meter 18.00 9. Accessory Fees a. Establishment of Line and Grade, all sides fronting or abutting streets, esteros ,rivers and creeks, first 10.00 meters P24.00 i. Every meter or fraction thereof in excess of 10.00 meters 2.40 b. Ground Preparation and Excavation Fee i. While the application for Building Permit is still being processed, the Building Official may issue Ground Preparation and Excavation Permit (GP&EP) for foundation, subject to the verification, inspection and review by the Line and Grade Section of the Inspection and Enforcement Division to determine compliance to line and grade, setbacks, yards/easements and parking requirements. IDaEHC (a) Inspection and Verification Fee P200.00 (b) Per cu. meters of excavation 3.00 (c) Issuance of GP & EP, valid only for thirty (30) days or superseded upon issuance of Building Permit 50.00 (d) Per cu. meter of excavation for foundation with basement 4.00 (e) Excavation other than foundation or basement, per cu. meter 3.00 (f) Encroachment of footings or foundations of buildings/structures to public areas as permitted, per sq. meter or fraction thereof of footing or foundation encroachment 250.00 c. Fencing Fees: i. Made of masonry, metal, concrete up to 1.80 meters in height, per lineal meter or fraction thereof P3.00 ii. In excess of 1.80 meters in height, per lineal meter or fraction thereof 4.00 iii Made of indigenous materials, barbed, chicken or hog wires, per linear meter 2.40 d. Construction of Pavements, up to 20.00 sq. meters P24.00 e. In excess of 20% or fraction thereof of paved areas intended for commercial/industrial/institutional use, such as parking and sidewalk areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts and the like P3.00 f. Use of Streets and Sidewalks, Enclosures and Occupancy of Sidewalks up to 20.00 sq. meters, per calendar month P240.00 i. Every sq. meter or fraction thereof in excess of 20.00 sq. meters P12.00 g. Erection of Scaffoldings Occupying Public Areas, per calendar month. i. Up to 10.00 meters in length P150.00 ii. Every lineal meter or fraction thereof in Excess of 10.00 meters 12.00 h. Sign Fees: i. Erection and anchorage of display surface, up to 4.00 sq. meters of signboard area P120.00 (a) Every sq. meter or fraction thereof in excess of 4.00 square meters 24.00 ii. Installation Fees, per sq. meter or fraction thereof of display surface: Type of Sign Display Business Signs Advertising Signs Neon P36.00 P52.00 Illuminated 24.00 36.00 Others 15.00 24.00 Painted-on 9.60 18.00 iii. Annual Renewal Fees, per sq. meter of display surface or fraction thereof: Type of Sign Display Business Signs Advertising Signs Neon P36.00, min. fee shall be P124.00 P46.00, min. fee shall be P200.00 Illuminated P18.00, min. fee shall be P72.00 P38.00, min. fee shall be P150.00 Others P12.00, min. fee shall be P40.00 P20.00, min. fee shall be P110.00 Painted-on P8.00, min. fee shall be P30.00 P12.00, min. fee shall be P100.00 i. Repairs Fees: i. Alteration/renovation/improvement on vertical dimensions of buildings/structures in square meter, such as facades, exterior and interior walls, shall be assessed in accordance with the following rate, For all Groups P5.00 ii. Alteration/renovation/improvement on horizontal dimensions of buildings/structures, such as floorings, ceilings and roofing shall be assessed in accordance with the following rate, for all Groups P5.00 iii. Repairs on buildings/structures in all Groups costing more than five thousand pesos (P5,000.00) shall be charged 1% of the detailed repair cost (itemized original materials to be replaced with same or new substitute and labor) DTCSHA j. Raising of Buildings/Structures Fees: i. Assessment of fees for raising of any buildings/structures shall be based on the new usable area generated. ii. The fees to be charged shall be as prescribed under Sections 3.a. to 3.e. of this Schedule, whichever Group applies. k. Demolition/Moving of Buildings/Structures Fees, per sq. meter of area or dimensions involved: i. Buildings in all Groups per sq. meter floor area P3.00 ii. Building Systems/Frames or portion thereof per vertical or horizontal dimensions, including Fences 4.00 iii. Structures of up to 10.00 meters in height 800.00 (a) Every meter or portion thereof in excess of 10.00 meters 50.00 iv. Appendage of up to 3.00 cu. meter/unit 50.00 (a) Every cu. meter or portion thereof in excess of 3.00 cu. meters 50.00 v. Moving Fee, per sq. meter of area of building/structure to be moved 3.00 10. Certificates of Use or Occupancy (Table II.G.1. for fixed costing) a. Division A-1 and A-2 Buildings: i. Costing up to P150,000.00 P100.00 ii. Costing more than P150,000.00up to P400,000.00 200.00 iii. Costing more than P400,000.00 up to P850,000.00 400.00 iv. Costing more than P850,000.00 up to P1,200,000.00 800.00 v. Every million or portion thereof in excess of P1,200,000.00 800.00 b. Divisions B-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/and I-1 Buildings: i. Costing up to P150,000.00 P200.00 ii. Costing more than P150,000.00 up to P400,000.00 400.00 iii Costing more than P400,000.00 up P850,000.00 800.00 iv. Costing more than P850,000.00 up to P1,200,000.00 1,000.00 v. Every million or portion thereof in excess of P1,200,000.00 1,000.00 c. Divisions C-1, 2/D-1, 2, 3 Buildings: i. Costing up to P150,000.00 P150.00 ii. Costing more than P150,000.00 up to P400,000.00 250.00 iii. Costing more than P400,000.00 up to P850,000.00 600.00 iv. Costing more than P850,000.00 up to P1,200,000.00 900.00 v. Every million or portion thereof in excess P1,200,000.00 900.00 d. Division J-I Buildings/structures: i. With floor area up to 20.00 sq. meters P50.00 ii. With floor area above 20.00 sq. meters up to 500.00 sq. meters 240.00 iii. With floor area above 500.00 sq. meters up to 1,000.00 sq. meters 360.00 iv. With floor area above 1,000.00 sq. meters up to 5,000.00 sq. meters 480.00 v. With floor area above 5,000.00 sq. meters up to 10,000.00 sq meters 1,200.00 With floor area above 10,000.00 sq. meters 2,400.00 e. Division J-2 Structures: CScTED i. Garages, carports, balconies, terraces, lanais and the like: 50% of the rate of the principal building, of which they are accessories. ii. Aviaries, aquariums, zoo structures and the like: same rates as for Section 10.d. above. iii. Tower such as for Radio and TV transmissions, cell site, sign (ground or roof type) and water tank supporting structures and the like in any location shall be imposed fees as follows: (a) First 10.00 meters of height from the ground P800.00 (b) Every meter or fraction thereof in excess of 10.00 meters 50.00 f. Change in Use/Occupancy, per sq. meter or fraction thereof of area affected P5.00 11. Annual Inspection Fees a. Divisions A-1 and A-2: i. Single detached dwelling units and duplexes are not subject to annual inspections. ii. If the owner request inspections, the fee for each of the services enumerated below is P120.00 Land Use Conformity Architectural Presentability Structural Stability Sanitary and Health Requirements Fire Resistive requirements b. Divisions B-1/D-1, 2, 3/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4 and I-1, Commercial, Industrial Institutional buildings and appendages shall be assessed area as follows: i. Appendage of up to 3.00 cu. meters/unit 150.00 ii. Floor area to 100.00 sq. meters 120.00 iii. Above 100.00 sq. meters up to 200.00 sq. meters 240.00 iv. Above 200.00 sq. meters up to 350.00 sq. meters 580.00 v. Above three hundred 350.00 sq. meters Up to 500.00 sq. meters 720.00 vi. Above 500.00 sq. meters up to 750.00 sq. meters 960.00 vii. Above 750.00 sq. meters up to 1,000.00 sq. meters 1,200.00 viii. Every 1,000.00 sq. meters or its portion in excess of 1,000.00 sq. meters 1,200.00 c. Divisions C-1, 2, Amusement Houses, Gymnasia and the like: i. First lass cinematographs or theaters P1,200.00 ii. Second class cinematographs or theaters 720.00 iii. Third class cinematographs or theaters 520.00 iv. Grandstands/Bleachers, Gymnasia and the like 720.00 d. Annual plumbing inspection fees, each plumbing unit P60.00 e. Electrical Inspection Fees: i. A one-time electrical inspection fee equivalent to 10% of Total Electrical Permit Fees shall be charged to cover all inspection trips during construction. ii. Annual Inspection Fees are the same as in Section 4.e. f. Annual Mechanical Inspection Fees: i. Refrigeration and Ice Plant, per ton: (a) Up to 100 tons capacity P25.00 (b) Above 100 tons up to 150 tons P20.00 (c) Above 150 tons up to 300 tons P15.00 (d) Above 300 tons up to 500 tons P10.00 (e) Every ton or fraction thereof above 500 tons P5.00 ii. Air Conditioning Systems: cDCEIA Window type air conditioners, per unit P40.00 iii. Packaged or centralized air conditioning systems: (a) First 100 tons, per ton P25.00 (b) Above 100 tons, up to 150 tons per ton P20.00 (c) Every ton or fraction thereof above 500 tons P8.00 iv. Mechanical Ventilation, per unit, per kW: (a) Up to 1 kW P10.00 (b) Above 1 kW to 7.5 kW 50.00 (c) Every kW above 7.5 kW 20.00 v. Escalators and Moving Walks; Funiculars and the like: (a) Escalator and Moving Walks, per unit P120.00 (b) Funiculars, per kW or fraction thereof 50.00 (c) Per lineal meter or fraction thereof of travel 10.00 (d) Cable Car, per KW or fraction thereof 25.00 (e) Per lineal meter of travel 2.00 vi. Elevators, per unit: (a) Passenger elevators P500.00 (b) Freight elevators 400.00 (c) Motor driven dumbwaiters 50.00 (d) Construction elevators for materials 400.00 (e) Car elevators 500.00 (f) Every landing above first five (5) landings for all the above elevators 50.00 vii. Boilers, per unit: (a) Up to 7.5 kW P400.00 (b) 7.5 kW up to 22 kW 550.00 (c) 22 kW up to 37 kW 600.00 (d) 37 kW up to 52 kW 650.00 (e) 52 kW up to 67 kW 800.00 (f) 67 kW up to 74 kW 900.00 (g) Every kW or fraction thereof above 74 kW 4.00 viii. Pressurized Water Heaters, per unit 120.00 ix. Automatic Fire Extinguishers, per sprinkler head P2.00 x. Water, Sump and Sewage pumps for buildings/structures for commercial/industrial purposes, per kW: (a) Up to 5 kW 55.00 (b) Above 5 kW to 10 kW 90.00 (c) Every kW or fraction thereof above 10 kW P2.00 xi. Diesel/Gasoline Internal Combustion Engine, Gas Turbine/Engine, Hydro, Nuclear or Solar Generating Units and the like, per kW: (a) Per kW, up to 50 kW P15.00 (b) Above 50 kW up to 100 kW 10.00 (c) Every kW or fraction thereof above 100 kW 2.40 xii. Compressed air, vacuum, commercial/institutional/industrial gases, per outlet P10.00 xiii. Power piping for gas/steam/etc.,per lineal meter or fraction thereof or per cu. meter or fraction thereof, whichever is higher P2.00 xiv. Other Internal Combustion Engines, including Cranes, Forklifts, Loaders, Mixers, Compressors and the like: (a) Per unit, up to 10 kW 100.00 (b) Every kW above 10 kW 3.00 xv. Other machineries and/or equipment for commercial/industrial/institutional use not elsewhere specified, per unit: DHESca (a) Up to 1/2 kW P8.00 (b) Above 1/2 kW up to 1 kW 23.00 (c) Above 1 kW up to 3 kW 39.00 (d) Above 3 kW up to 5 kW 55.00 (e) Above 5 kW up to 10 kW 80.00 (f) Every kW above 10 kW or fraction thereof 4.00 xvi. Pressure Vessels, per cu. meter or fraction thereof P40.00 xvii. Pneumatic tubes, Conveyors, Monorails for materials handling, per lineal meter or fraction thereof P2.40 xviii. Weighing Scale Structure, per ton or fraction thereof P30.00 xix. Testing/Calibration of pressure gauge, per unit P24.00 (a) Each Gas Meter, tested, proved and sealed, per gas meter 30.00 x. Every mechanical ride inspection, etc.,used in amusement centers of fairs, such as Ferris wheel, and the like, per unit P30.00 g. Annual electronics inspection fees shall be the same as the fees in Section 7. of this Schedule. 12. Certifications: a. Certified true copy of building permit P50.00 b. Certified true copy of Certificate of Use/Occupancy 50.00 c. Issuance of Certificate of Damage 50.00 d. Certified true copy of Certificate of Damage 50.00 e. Certified true copy of Electrical Certificate 50.00 f. Issuance of Certificate of Gas Meter Installation 50.00 g. Certified true copy of Certificate of Operation 50.00 h. Other Certifications 50.00 NOTE: The specifications of the Gas Meter shall be: Manufacturer Serial Number Gas Type Meter Classification/Model Maximum Allowable Operating Pressure-psi (kPa) Hub Size-mm (inch) Capacity-m 3 /hr. (ft 3 /hr.) SECTION 3E.13. Exemptions . The following exemptions are hereby provided, to wit: 1. The construction on or repair of the following shall be issued building permits free of charge: a) Residential building repair costing less than P500.00 b) Building or other structures damaged or destroyed by typhoon, fire, or earthquakes, upon presentation of satisfactory evidence thereof and proper application, within six (6) months after the concurrence of any public calamity. SECTION 3E.14. Time of Payment; Surcharge for Late Payment . The fees specified under this Article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Building Official, as the case may be according to the following schedule: 1. Building Permit Upon application for a building permit with the Municipal Mayor; 2. Occupancy Fee Upon application to occupy the house or building with the Mayor; 3. Plumbing Permit Fee Upon application of the plumbing permit; 4. Inspection Fee Upon application of the permit with the Mayor but not later than fifteen (15) days after actual inspection by persons authorized in writing by the Mayor. Thereafter, the fee shall be paid within the first twenty days of January, or of every quarter, as the case may be. TEHIaD SECTION 3E.15. Administrative Provisions . The construction/repairs, installation and certifications mentioned in this Article shall be subject to the following administration provisions: 1. Building Permit The application for the construction and/or repair shall be in writing and shall set forth the required information, such as the location and the general dimension of the building and/or other infrastructures of the owner as well as that of the architect or engineer who draw the plan, and estimate of the entire cost of the proposed work, and the following: a) A copy of the plan showing the location of the building to be constructed with reference to boundaries of the lot; and if constructed in the town proper or publication. b) General drawing showing: 1. Floor and roof plans; 2. Foundation and footing plans; 3. Transverse and longitudinal plans; 4. Elevation; 5. Framing plans showing complete framing of building or structures; 6. Isometric view of plumbing layout; 7. Electric Layout; and 8. Details of structural and architectural parts. c) The applicant shall submit description and ownership of the lot on which the propose work is to be done as evidence by TCT and/or copy of the Contract of Lease over the lot if the applicant is not the registered owner. 2. Building Occupancy a) No newly constructed house or building shall be occupied without the permit required in this Article being secured by the owner or building constructor. The duly authorized representative of the Mayor shall inspect all newly constructed house or building for the purpose of enforcing all building regulations before the permit for occupancy shall be issued. 3. Plumbing Before any work of plumbing or house drainage is started, an application signed by the owner or plumber shall be submitted to the Mayor. No work shall be performed until such application shall have been approved and such a permit to proceed with the work shall have been issued to the applicant thereof. All inspection of plumbing or house drainage performed shall be made in the presence of the plumber of the work. However, when the work is ready for inspection and the owner is unable to locate the plumber, inspection may be made at the discretion of the Mayor or his authorized representative, upon written request by the owner or his agent. 4. Inspection Fee No engine or machine mentioned a foregoing shall be installed or operated within the limits of the Municipality, without the permit of the Municipal Mayor and the payment of the inspection fees prescribed in this Article. SECTION 3E.17. Penalty . Violations of this Article shall be punished by fine of a compromise penalty as follows: 1. A surcharge of 100% shall be imposed and collected from any person who shall construct, install, repair, alter or cause any change in the use or occupancy of any building or parts thereof or appurtenances without any permit. 2. All inspection fees shall be paid within 30 days from the prescribed date, otherwise a surcharge of 25% shall be imposed. 3. Administrative fines, penalties and/or surcharge for various violations of the Code are prescribed under Sections 8 to 10 of Rule VII. ARTICLE F Registration and Inspection Fee SECTION 3F.01. Imposition of Fees . There shall be collected an annual registration fee at the following rates for the registration of mining tunnel ,landing fields, machinery, and other equipment from operators of the said machinery used within the Municipality. 1. Mining Tunnel: a) Small Scale Exploration Phase P1,000.00 Productive P5,000.00 b) Medium Scale P30,000.00 c) Large Scale P50,000.00 2. Area Landing Field P1,000.00 3. Machineries and Other Equipment: 4. Internal combustion and other stationary engines and machines: DETACa Rates a. Hand tractor P200.00 b. Light tractor 300.00 c. Heavy tractor 500.00 d. Bulldozer 1,000.00 e. Fork-lift 500.00 f. Heavy grader 1,000.00 g. Light grader 600.00 h. Mechanized thresher 250.00 i. Chainsaw 500.00 j. Road roller/road mixer 1,000.00 k. Mechanical Dryer 500.00 l. Lathe Machine 500.00 m. Water Purifier machine/equipment 500.00 5. Business equipment/devices for commercial purposes: RATES a 1 hp up to 4 hp 300.00 b 5 hp up to 9 hp 350.00 c 10 hp to 14 hp 400.00 d 15 hp and above 600.00 Rates a. Computer Machine 250.00/unit b. Kara Vision 300.00/unit c. Xerox/Photocopying machine 200.00/unit d. Digital Camera 100.00/unit e. Sewing Machine 50.00/unit f. Video Machine 250.00/unit g. Play Stations 250.00/unit h. Dance Pad 250.00/unit i. E-load, Auto load, etc. 100.00/unit j. Video Camera 100.00/unit k. Bakery Oven 500.00/unit l. Freezers 100.00/unit m. Sound System 500.00/unit n. Billiard Table-small table 100.00/unit o. Billiard Table-big table 200.00/unit p. Motor Mill-Small drum 50.00/drum q. Motor Mill-Big Drum 100.00/drum r. Other business devices not mentioned above 100.00/unit SECTION 3F.02. Time and Manner of Payment . The fee imposed herein shall be payable upon application for a Mayor's Permit but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fees shall be paid within the first twenty (20) days of January. SECTION 3F.03. Administrative Provision . The Municipal Treasurer shall keep a registry of all equipment and machinery, which shall include the make and brand of the equipment and machinery and name and address of the owner. SECTION 3F.04. Penalty . Any violation of the provisions of this Article shall be punished by a compromise penalty of Two Hundred (200%) percent of the total fees due. ARTICLE G Permit for Excavation SECTION 3G.01. Imposition of Fees . There shall be collected the following fees on every persons who shall make or cause, to be made any excavation on public and other public lands within the municipality. a. For crossing concrete pavement: 1. For crossing concrete pavement (minimum area of 24 sq. m.) P750.00 2. For crossing across base of streets with concrete pavement per Linear meter (boring method) P150.00 b. For Crossing streets with asphalt pavement: 1. Minimum fee P450.00 2. Per each linear meter crossing the street (maximum width of excavation.80 m) P150.00 c. For crossing streets with gravel pavement: 1. Minimum fee P300.00 2. Each linear meter crossing the Street (maximum width of excavation .30 m) P45.00 d. For crossing existing curbs and gutter in the damage thereto P300.00 e. Excavation/drilling gold treasure hunting P10,000.00 SECTION 3G.02. Time of Payment . The fees imposed made in this article shall be paid to the Municipal Treasurer upon application of the permit with the Mayor before the excavation is undertaken. SECTION 3G.03. Administrative Provisions . 1. The person who applies shall shoulder the cost of restoration based on prevailing cost for road construction. A cash deposit in an amount equal to restoration cost shall be deposited with the municipal treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the municipal government in case the restoration to its original form of the street excavated is not made within five days after the purpose of the excavation is accomplish. TaDCEc 2. The municipal government thru the Municipal Engineering Office shall undertake/restore the damage road. 3. In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. SECTION 3G.04. Penalty . Any persons violating the provisions of this article shall be punished by a compromise penalty of Two Thousand Five Hundred Pesos (P2,500.00). ARTICLE H Registration and Transfer Fees of Large Cattle SECTION 3H.01. Definition . For purposes of this article, " large cattle " includes a one-year old horse, mule, ass, carabao, or other domesticated members of the bovine family. SECTION 3H.02. Imposition of Fees . The owner of a large cattle is required to register his ownership and transfer thereof with the Municipal Treasurer for which a Certificate of Ownership and Transfer shall be issued to the owner upon payment of the following fees: 1. Ownership: a. Registration of large cattle P100.00 b. Service Fee P50.00 c. Livestock Development Fund (LDF) P2.00 d. Form P5.00 2. Transfer of Ownership: a. Registration of Transfer of Ownership P150.00 b. Service Fee P50.00 c. Form P10.00 SECTION 3H.03. Time of Payment . The fees shall be paid to the Municipal Treasurer upon registration or transfer of ownership of large cattle. SECTION 3H.04. Surcharge for Late Payment . Failure to pay the fee prescribed this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) per annum of the original amount of fee due such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3H.05. Administrative Provisions . a) Large Cattle shall be registered with the Municipal Treasurer upon reaching the age of one-year; b) If the large cattle is sold or the ownership is transferred to another person, the names and the residences of the vendor or transfer and the vendee or transferee, and or reference by number to the original certificate of ownership with the name of the local unit that issued it shall likewise be indicated in the transfer certificate of ownership. No entries of transferee shall be issued by the Municipal Treasurer except upon the production of the original certificates of ownership and certificates transfer and such other documents that show title to the owner. ARTICLE J n Regulation in the Operation of Improvised Pedicab/Trisikad SECTION 3J.01. Definition of Terms . as used in this Article IMPROVISED PEDICAB/TRISIKAD means a three-wheel with an engine of not more than six-horse power capacity attached to the tricycle utilized as means of transportation for baggage or passengers. SECTION 3J.02. Imposition of Fee . There shall be collected an annual registration fee on each improvised Pedicab/Trisikad, as follows: Registration fee P100.00 Mayor's permit fee P100.00 Special privilege fee P50.00 Plate number/sticker P50.00 SECTION 3J.03. Time of Payment. Registration of improvised pedicab/trisikad is renewable every 31st day of March and a surcharge of 20% will be imposed for late registration. SECTION 3J.04. Administrative Provision . 1. OPERATION REQUIREMENT The operations of the improvised pedicab/trisikad are subject to the following regulations, to wit; a. Horn and light facilities, side mirrors, reflectors in front and rear of the unit must be installed. b. Driver must be 18 years old or above and must possess a valid driver's license issued by the Land Transportation Office. 2. ROUTE LIMITATION Operation of the improvised pedicab/trisikad shall be limited within the Poblacion area only. 3. RATES OF FARE Fares shall be prescribed by the Sangguniang Bayan. cDEHIC SECTION 3J.05. Penalty . The compromise penalty of TWO HUNDRED FIFTY PESOS (P250.00) shall be imposed upon the operator of improvised pedicab/trisikad for violation of this Code, such as, non-registration, non-payment of terminal fee, entering a restricted area, and violation of traffic rules and regulations. ARTICLE L Bicycle Permit Fee (Note: the barangays to implement this) SECTION 3L.01. Imposition of Fee . There shall be collected an annual registration and other regulatory fees from owners of bicycles, as follows: Registration fee P100.00 Sticker P50.00 SECTION 3L.02. Time and Manner of Payment . The fee imposed in this Article shall be paid to the Office of the Municipal Treasurer upon filing an application for permit with the Municipal Mayor, not later than March 31 of each year. SECTION 3L.03. Administrative Provisions . 1. Display of Plate Number. The registration plate number of the bicycle shall be prominently displayed at the rear portion of the bicycle clearly visible at a distance of 15 meters. 2. Compliance to all Traffic Rules and Regulations. The drivers of bicycles shall at all times comply with traffic rules and regulations while operating their units. 3. Every bicycle being operated at night shall be equipped with headlight, a rear reflex mirror or reflectorized tape, and a horn. SECTION 3L. 04. Penalty . A compromise penalty of P250.00 shall be imposed upon the owner/driver of bicycle for the following violations: no registration; no plate number; no light or rear reflex mirror or warning signal device; and entering prohibited areas. ARTICLE M Impounding of Motor Vehicles SECTION 4M.01. Definition of Term. when used in this Article. a. PUBLIC POUND is an area duly designated by the Municipal Mayor and established in the Municipality, where impounded vehicles are temporarily kept under the supervision of the Municipal Engineer. SECTION 3M.02. Imposition of Fee . There shall be collected an impounding fee from owners of impounded motor vehicles, as follows: a) For each truck (ten wheelers) P500.00/day b) For each truck (six wheelers) 300.00/day c) For each truck (four wheelers) 200.00/day d) For each center car/tricycle/pedicab/single motor and bicycle 50.00/day SECTION 3M.03. Time and Manner of Payment . The fee herein imposed shall be paid to the Municipal Treasurer before the release of the impounded vehicle. SECTION 3M.04. Administrative Provisions . 1. RESPONSIBILITY The Security and Traffic Management Unit shall be responsible for the impounded for vehicles and shall cause the release of the unit upon presentation if official Receipt as evidence of payment of compromise penalties and impounding fee. They shall keep complete record of each impounded motor vehicle, engine and chassis numbers and such other identifying description of said motor vehicle as he may deem necessary, furnishing the owner of the vehicle of such data and the manner and mode of disposal in case of redemption as provided for in this Article. 2. IMPOUNDING A motor vehicle may be impounded in violation of this code or other ordinances or laws. In addition to those who are designated under national laws to apprehend and/or impound, the following LGU Personnel are authorized to apprehend and impound for violation of this code or other ordinances. 1. License Officer 2. Municipal Treasurer 3. Traffic Management Unit 4. SAFEKEEPING It shall be the duty of the PNP Officer or the Pound keeper or other employees of the pound to exercise due care in the safekeeping of the impounded motor vehicles, as the case may be, so as to prevent or avoid any damage to the same. ARTICLE N Animal Poundage Fee (recommended to be implemented by the barangays they will enact an Ordinance for this) SECTION 3N.01. Definition of Terms. a. ASTRAY ANIMAL an animal which is set loose or not under the complete control of its owner or the one in charge or in the possession thereof, or found in streets and public or private places whether fettered or not. ISCDEA b. STREETS AND PUBLIC PLACES includes national, municipal or barangay streets, parks, plazas, and such other places open to the public. SECTION 3N.02. Imposition of Fee . There shall be collected a poundage fee from the owner of the following astray animal: First Offense Warning/reprimand Second and subsequent offenses: Large cattle P150.00/day Hogs, dogs, goats P50.00/day SECTION 3N.03. Time of Payment . The poundage fee shall be paid to the Office of the Municipal Treasurer before the release of the animal to its owner. SECTION 3N.04. Administrative Provisions . 1. The PNP Station Commander in the Municipal shall apprehend and impound any astray animal which he shall record in a book for this purpose and written warning shall be issued to First time violators/offenders. 2. If no person shall claim ownership of the impounding of the animal to be posted at the main door of the Municipal hall for five (5) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership thereof. 3. If no person shall claim ownership of the animal after expiration of three (3) months from its impounding, shall be sold at public auction under the following procedures: a. The Municipal Treasurer shall post notice for three (3) months in two (2) conspicuous places including the main door of the municipal hall in the public market. The animal shall be sold to the highest bidder. Within five (5) days after the auction sale, the Municipal Treasurer shall make a report on the proceeding in writing to the Municipal Mayor. The owner may stop the sale by paying at any time before or during the auction sale, the poundage fees due and the cost of the advertisement and the conduct of sale to the Municipal Treasurer, otherwise, the sale proceed. b. The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residue over these costs shall accrue to the General Fund of the Municipality. c. In case the impounded animal is not disposed of within ten days from the date of notice of the public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the poundage fees due. ARTICLE O Permit Fee for Treasure Hunting SECTION 3O.01. Definition of Term . a) TREASURE HUNTING is an activity of any private individual or group of individuals in search for things of value whether underground or above ground. SECTION 3O.02. Imposition of Fee . There shall be collected a fee of TWO THOUSAND FIVE HUNDRED PESOS (P2,500.00) from every person who shall apply for a permit for treasure hunting within the Municipality for a period of not more than one year (1) year. SECTION 3O.03. Time of Payment . The Treasure hunting permit fee shall be paid to the Office of the Municipal Treasurer upon filing of the application for the permit from the Municipal Mayor. SECTION 3O.04. Penalty . Any violation of the provisions of this Article shall be punished by a compromise penalty of Two Thousand Five Hundred Pesos (P2,500.00). ARTICLE P Fire Safety Inspection Fee SECTION 3P.01. Imposition of Fee . Any person, that shall keep or store at his or its place of business or elsewhere in the Municipality any flammable, explosive or highly combustible material, shall first secure a permit from the Mayor through the Chief of the Bureau of Fire Protection (BFP). The permit shall only be granted after inspection of the place and upon payment of the corresponding fees enumerated hereunder: a. Sari-sari Store P100.00/annum b. General Merchandise, Marts, Hardware Store, and Other Business Establishments P500.00/annum c. Factory or Warehouse P750.00/annum d. Gasoline Station P1,000.00/annum SECTION 3P.02. Time and Manner of Payment . The fees imposed in this article shall be paid to the Office of the Municipal Treasurer upon application with the office of the Municipal Fire Station before a permit is granted or before it is renewed. EDCTIa SECTION 3P.03. Administrative Provisions . a. The Chief of the Municipal Fire Station shall have supervision over the location and manner of storing flammable, explosive, or highly combustible materials in accordance with the promulgated rules and regulations on fire prevention and protection. If in his judgment, the location and manner of storing such materials constitute a fire hazards, he shall issue an order to the possessor that the same shall be stored elsewhere or removed within four (24) hours. b. No permit shall be issued for the storage of gun powder, dynamites, explosives, blasting supplies or ingredients thereof unless a permit therefore has been secured from EOD or Firearm & Explosive Unit of PNP (FEU)-Camp Crame. SECTION 3P.04. Regulatory Provision . A) All business establishments within the municipality are hereby required and compelled to be equipped with firefighting equipment's such as fire extinguisher for the protection against incidences of accidental fire; B) For purpose of uniformity according to the establishments kind and class and in due accord with the national standard in a concept of a defined fire code, defined hereunder is the classification of establishments and equivalent fire extinguishers made compulsory and necessary: 1. HEAVY OR MAXIMUM FIRE HAZARDS Establishment storing and dealing big quantity of highly inflammable and combustible materials such as: gasoline, petroleum, alcohol, crude oil, paints, thinner, turpentine, acetone, LPG and the like. Per 250 sq. m. 3 units of ten (10) pounds capacity fire extinguishers or its equivalent Less than 250 sq. m. 1 unit of fifteen (15) pounds capacity fire extinguisher or its equivalent. 2. MEDIUM FIRE HAZARDS Establishments storing and dealing small quantity of combustible and inflammable materials as in "A" Per 250 sq. m. 2 units of ten (100 pounds capacity fire extinguishers or its equivalent, less than 250 sq. m. 1 unit of ten (10) pounds capacity fire extinguishers or its equivalent. 3. LIGHT FIRE HAZARDS Establishments where are presence of ordinary combustible materials like papers, woods, textiles and the like. Per 250 sq. m. 1 unit of ten (10) pounds capacity of fire extinguishers or its Equivalent. Less than 250 sq. m. 1 unit of five (5) pounds capacity of fire extinguishers or its equivalent. 4. Small sari-sari stores are hereby required to equip their stores with an area of not more than 250 sq. m. with 1 unit, 2 pounds capacity fire extinguishers; 5. All business operators are further enjoined to attend a seminar on "Fire Prevention and Safety Consciousness" to be given by experts to be made available by the Municipal government; SECTION 3P.05. Applicability Clause . All other matters relating to the fire inspection and insurance of permit thereof shall be governed by the pertinent provision of existing laws, rules and regulations and ordinances. SECTION 3P.06. Penalty . Any violation of the provision of this Article shall be punishable by a compromise penalty of One Thousand Pesos (P1,000.00). ARTICLE Q Regulation Fees for Keeping or Storage of Combustible Materials SECTION 3Q.01. Imposition of Fee . Before a permit may be granted for the keeping and storing of combustible materials, an annual permit fee shall be paid to the Office of the Municipal Treasurer, according to the following schedule: A. Storage of flammable, combustible, or explosive substance: 1) Flammable liquids: a) Flammable liquids with flash point at 20 degrees Fahrenheit or below, such as gasoline and other carbon besolphide, naptha, benzon, allodin and acetone: 1,000 gallons to 5,000 gallons P2,000.00 5,001 gallons to 10,000 gallons 3,000.00 10,001 gallons and above 5,000.00 b) Flammable liquids with flash point at above 20 degrees Fahrenheit and below 100 degrees Fahrenheit such as alcohol, amylacetate, toluol, ethyl acetate: 1 to 25 gallons P30.00 Over 25 to 50 gallons P40.00 Over 50 to 100 gallons P60.00 Over 100 to 500 gallons P100.00 Over 500 to 1,000 gallons P160.00 Over 1,000 to 5,000 gallons P400.00 Over 5,000 to 25,000 gallons P800.00 Over 25,000 to 50,000 gallons P1,600.00 Over 900,000 gallons P2,000.00 c) Combustible liquids with flash point at 100 degrees Fahrenheit to 200 degrees Fahrenheit such as turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent, polishing liquids: ADCIca 1 to 25 gallons P15.00 Over 25 to 50 gallons P24.00 Over 50 to 100 gallons P40.00 Over 100 to 1,000 gallons P100.00 Over 1,000 to 5,000 gallons P200.00 Over 5,000 to 10,000 gallons P400.00 Over 10,000 to 50,000 gallons P600.00 Over 50,000 to 100,000 gallons P1,000.00 Over 100,000 to 500,000 gallons P1,600.00 Over 500,000 to 900,000 gallons P3,000.00 Over 900,000 gallons P5,000.00 d) Combustible liquids with flash point of over 200 degrees Fahrenheit when subject to spontaneous ignition or is artificial heated to a temperature equal or higher than its flash point such as petroleum oil, crude oil, others: 1 to 25 gallons P15.00 Over 25 to 50 gallons P24.00 Over 50 to 100 gallons P40.00 Over 100 to 500 gallons P120.00 Over 500 to 1,000 gallons P240.00 Over 1,000 to 20,000 gallons P400.00 Over 20,000 gallons P600.00 2) Flammable Gases: a) Acetylene, hydrogen, coal, gas and other flammable in gaseous form, including liquefied petroleum gas and other compressed gases: 1 to 25 gallon P300.00 Over 25 to 100 gallons P600.00 Over 100 to 500 gallons P1,000.00 Over 500 to 2,000 gallons P1,400.00 Over 2,000 to 10,000 gallons P2,000.00 Over 10,000 to 50,000 gallons P2,400.00 Over 50,000 to 100,000 gallons P3,000.00 Over 100,000 gallons P4,000.00 3) Combustible Solids: a) Calcium Carbide: 1 to 20 kg P45.00 Over 20 but not more than 50 kg P60.00 Over 50 but not more than 500 kg P120.00 Over 500 but not more than 1,000 kg P180.00 Over 1,000 but not more than 5,000 kg P240.00 Over 5,000 but not more than 10,000 kg P300.00 Over 10,000 but not more than 50,000 kg P450.00 Over 50,000 kg P600.00 b) Pyrolyxin: 1 to 50 kg P20.00 Over 50 to 200 kg P80.00 Over 200 to 500 kg P160.00 Over 500 to 1,000 kg P300.00 Over 1,000 to 3,000 kg P600.00 Over 3,000 to 10,000 kg P1,000.00 Over 10,000 kg P2,000.00 c) Matches: 1 to 100 kg P40.00 Over 100 to 500 kg P200.00 Over 500 to 1,000 kg P400.00 Over 1,000 to 5,000 kg P800.00 Over 5,000 kg P1,200.00 d) Nitrate, phosphorous, bromine, sodium, pyric acid, and other hazardous explosive, corrosive, oxidizing and lachymator properties: ACTIHa 1 to 25 kg P40.00 Over 25 to 100 kg P60.00 Over 100 to 500 kg P150.00 Over 500 to 1,000 kg P300.00 Over 1,000 to 5,000 kg P450.00 Over 5,000 kg P600.00 e) Shredded combustible materials such as wood-shaving (kusot),waste (estopa) sisal, oakum and other similar combustible shaving and fine materials: 1 to 100 cu. ft P40.00 Over 100 to 500 cu. ft P120.00 Over 500 to 1,000 cu. ft P180.00 Over 1,000 to 2,500 cu. ft P300.00 Over 2,500 cu. ft P450.00 f) Tax resin, waxes, copra, rubber coal, charcoal, bituminous coal and similar combustible materials: 1 to 100 kg P400.00 Over 100 to 500 kg P600.00 Over 500 to 1,000 kg P800.00 Over 1,000 to 3,000 kg P1,200.00 Over 3,000 to 5,000 kg P1,600.00 Over 5,000 to 10,000 kg P2,000.00 For every 1,000 kg in excess of 10,000 kg P200.00 B. Cinematograph Films: With a total aggregate weight of not more than 500 kilos P300.00 With a total aggregate weight of more than 500 kilos but not more than 2,000 kilos P600.00 With a total aggregate weight of more than 2,000 kilos P1,200.00 SECTION 3Q.02. Time of Payment . The fees imposed shall be paid to the Office of the Municipal Treasurer upon the application for his permit with the Municipal Mayor to store the aforementioned substances. SECTION 3Q.03. Administrative Provisions . 1) No person shall have, keep or store at his place of business, any of the flammable combustible or explosive substances without first securing a permit thereof. Gasoline, naptha, not exceeding the quantity of one hundred (100) gallons kept in, and used by launches or motor boats, and any quantity of gasoline kept in the tank of and used by any motor vehicles shall be exempted from the permit of herein required. 2) The Municipal Mayor shall be promulgated regulations for the proper storing of said substances and shall designated the proper official who shall have supervision thereof. SECTION 3Q.04. Penalty . Violation of this article shall be punished by a Compromise Penalty of One Thousand (P1,000.00) Pesos. ARTICLE R Fees for the Conveyance or Transportation of Any Explosive Hazardous Inflammable Liquid SECTION 3R.01. Definition of Term . For the purpose of this Article: a. HAZARDOUS INFLAMMABLE LIQUID shall be considered to include those liquids with flash points below 100 degrees Fahrenheit such as gasoline, oil, kerosene and other similar materials. SECTION 3R.02. Imposition of Fee . For every permit granted under the provisions of this Article, the following fees shall be provided, that no fuel for consumption, conveyance, storage tanks deposited on the conveyance, up to fifty (50) gallons, shall be permitted without first securing permit or paying the above fees before unloading. a) Cargo trucks a payload capacity of 20-50 drums equivalent P200.00 b) Over 50 drums or equivalent P300.00 c) Tank trucks, tank trailer, and semi-tank trailers having capacity of: 1) 6,000 liters or less P400.00 2) over 6,000 liters P1,000.00 Provided, that no fuel for consumption, conveyance, storage tanks deposited on the conveyance, up to fifty (50) gallons, shall be permitted without first securing permit or paying the above fees. HCSAIa SECTION 3R.03. Time of Payment . The fees imposed shall be paid to the Office of the Municipal Treasurer upon the application for Mayor's Permit to store the aforementioned substances. SECTION 3R.04. Administrative Provision . 1. PERMITS. It shall be unlawful for any person, firm or corporation to convey transport any explosive or hazardous inflammable liquid within the municipal limits of the Municipality, in any truck, tank trailer, vessels, boat or craft or any motor vehicle without first having obtained a permit from the Municipality Mayor for said conveyance, upon recommendation by the Chief of the Municipal Fire Station. ARTICLE S Permit Fees for the Conduct of Group Activities SECTION 3S.01. Imposition of Fees . Every person shall conduct or hold any program or activity within the jurisdiction of the Municipality shall obtain a Mayor's Permit and pay to the Office of the Municipal Treasurer the corresponding fee per day accordance with the following schedule: 1. Conference, meeting, rallies and promotion: a) Inside building or hall P300.00 b) Outdoor, in parks, plazas, roads or streets P1,000.00 2. Dances: a) Disco/Ballroom Dancing Other Barangays 100.00 Barangay Poblacion 200.00 b) Coronation, Pageant and Ball: Other Barangays P100.00 Barangay Poblacion P200.00 3. Stage presentation: a) Concert: - Professional Artist P1,000.00 - Local Artist P500.00 b) Stage shows and vaudevilles P500.00 c) Drama P500.00 d) Cultural and fashion shows P500.00 e) Other presentation P200.00 4. Other activities: a) Beauty popularity contest P500.00 b) Horse and other animal fights/race P200.00 c) Races: 1. Motorcycles P500.00 2. Bicycles P200.00 d) Athletic competition/games: 1. Basketball (indoor) P500.00 2. Other athletic competition/games P300.00 e) Promotional sales/demonstrations P100.00 f) Bingo socials (subj. to regulatory ordinances) P300.00 g) For all other group activities not mention herein P100.00 h) Raffle Draws P200.00 SECTION 3S.02. Time of Payment . The fee imposed shall be paid to the Office of the Municipal Treasurer upon application for the Mayor's Permit. SECTION 3S.03. Administrative Provisions . 1. EXEMPTIONS. Programs or activities conducted by educational, charitable, religious and governmental institutions fee to the public shall be exempt from payment of the fee herein imposed, provided, that the corresponding Mayor's permit should be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. 2. ADMINISTRATIVE FUNCTIONS. A copy of every permit issued by the Municipal Mayor shall be furnished to the PNP Station Commander Station in the municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. CaSAcH SECTION 3S.04. Penalty . Any violation of this Article shall be punished by compromise Penalty Five Hundred Pesos (P500.00). ARTICLE T Permit Fee on Film-Making and Video Coverage SECTION 3T.01. Imposition of Fee . There shall be collected a permit fee from any person that shall go on location-filming or have video coverage on any program or activity within the territorial jurisdiction of the Municipality, in the following schedules: a) Commercial Movies P5,000.00 b) Commercial Advertisements P1,000.00 c) Documentary Films P500.00 d) Video Coverage with pay P250.00 SECTION 3T.02. Time of Payment . The fee imposed shall be paid to the Office Municipal Treasurer upon application for the Mayor's permit before location-filming shall commence. SECTION 3T.03. Administrative Provisions . 1. EXEMPTIONS Programs or activities conducted by educational, charitable, religious and governmental institutions and those local operators issued with business license shall be exempt from the payment of the fee herein imposed, Provided that the corresponding Mayor's permit should be secured accordingly. SECTION 3T.04. Penalty . Any violation of the provisions of this Article shall be punished by a Compromise Penalty of Five Hundred Pesos (P500.00) ARTICLE U Mayor's Transport Permit Fee SECTION 3U.01. Imposition of Fees . There shall be collected a Mayor's Transport Permit Fee to regulate the following: 1. Transport or shipping out/in the following commodities: (for transient buyers/dealers) a. Large Cattle P100.00/head b. Hogs P10.00/head c. Goats, Sheep etc. P10.00/head d. Fowls P5.00/head e. Fighting Cock P25.00/head f. Brood Cock/Hen P50.00/head g. Agricultural Products: (for transient buyers/dealers) Fruits, spices & vegetable P10.00/bukag Grains per sack of 50 kilos P2.00/sack Firewood per bundle P0.50/bundle Charcoal per sack of 25 kilos P1.00/sack Banana, Copra P0.10/kilo Rubber-cuplump and latex P0.20/kilo C-lex 20.00/drum Oil Palm P 0.10/kilo h. Quarrying of earth fill boulders, sand & gravel per cubic meter P10.00/cu.m. i. Transport of mineral ores/waste: - below six wheels P100.00/truck - six wheeler truck P200.00/truck - ten wheeler truck 300.00/truck 2. Transport of Forest Products : Other forest products like falcata timber, fruit trees and other similar planted species, a transport fee of Thirty Pesos (P30.00) per cubic meter shall be imposed. SECTION 3U.02. Time of Payment . The fee imposed shall paid to the Office of the Municipal Treasurer before the issuance of Mayor's Transport Permit Fee. SECTION 3U.03. Administrative Provision . a. Twenty-Five percent (25%) of the proceeds of Transport Permit Fee of forest product shall accrue to the Barangay where the product originates. b. The Municipal Treasurer shall require the ORDER OF PAYMENT as to the transport of forest product issued by the DENR-CENRO, as bases in receiving any payment. SECTION 3U.04. Penalty . Any violation of the provision of this Article shall be punished by a Compromise Penalty of Five Hundred Pesos (P500.00). CHAPTER IV Service Fees ARTICLE A Clearance and Certification Fees SECTION 4A.01. Imposition of Fees . There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of the municipal government: IaHDcT 1. Certification fee/clearance P75.00 2. Acknowledgement/affidavit fee P75.00 3. True Copies: a) Tax clearance P75.00 b) Others P75.00 4. Reproduction of Documents P3.00/page 5. Reproduction of Municipal Revenue Code P1,000.00/book 6. Reproduction of CDP P2,000.00/book 7. Reproduction of any document by electronic device P200.00/Disk 8. MPOC Indorsement Fee of PNP/AFP Applicant P250.00/applicant 9. LGU Resolution/Certificate interposing no objection of the following: 9.1 Application for exploration permit on mining P5,000.00/indorsement 9.2 Application for quarry permit and others P1,500.00/indorsement 9.3 Application for Communication Facilities P1,000.00/indorsement 9.4 Reclassification of lands P1,000.00/indorsement SECTION 4A.02. Time of Payment . The fee shall be paid to the Office of the Municipal Treasurer at the time of the request, written or otherwise, before the issuance of the copy of any municipal record of documents. SECTION 4A.03. Administrative Provision . (a) The Office of the Municipal Treasurer shall not accept payment without the Order of Payment duly accomplished by the Office where the documents are requested. (b) Highly classified documents shall not be reproduced without written approval of the Municipal Mayor. ARTICLE B Procurement Service Fees SECTION 4B.01. Imposition of Fees . a) There shall be collected an Annual Suppliers Accreditation Fee from every legitimate commercial business establishment who wish to transact as service providers of goods, civil works and consultancy services to the municipality: 1. Contractors of Civil Works P2,500.00 2. Exclusive Dealers/Distributors of Goods P10,000.00 3. Non-Exclusive Suppliers of Items classified in the e-NGAS as Office Equipment, Furniture, Machinery & Equipment, and other Equipment P2,000.00 4. Non-Exclusive Suppliers of General Merchandise P1,500.00 5. Non-Exclusive Suppliers of Medical, Dental and Laboratory Suppliers, and Agricultural Supplies P1,500.00 6. Non-Exclusive Suppliers of Spare Parts and Hardware P2,000.00 7. Catering Services P500.00 8. Insurance Company P1,000.00 9. Advertising Services P500.00 10. Consultancy and other Professional Services P2,000.00 11. Other suppliers not elsewhere classified P500.00 b) There shall be collected a Bid Document Fee of P30.00 per page from Suppliers, Contractors or Consultancy Firms who wish to participate in any public bidding to be conducted by the municipality. c) For bidding of civil works, the service fee for a complete set of Structural Plans and other engineering designs shall be P2,500.00 in addition to the bid document fee collected under item (b) hereof. SECTION 4B.02. Time and Manner of Payment . The fees herein imposed shall be paid to the Office of the Municipal Treasurer before a supplier/service provider can participate in any public bidding or procurement requirements of the LGU. SECTION 4B.03. Administrative Provisions . a. The Bid and Awards Committee (BAC) through its Secretariat, shall ensure that the Annual Suppliers Accreditation Fee herein imposed is paid by the concerned service providers, and that it shall become an additional technical documentary requirements in the procurement by the LGU; b. The Annual Suppliers Accreditation Fee shall be renewable on its anniversary date of payment; c. No payment shall be accepted by the Office of the Municipal Treasurer without the Order of Payment that shall be issued by the Secretariat of the Bids and Awards Committee; DEIHAa d. Service providers with multiple line of business shall be required to be accredited for each line of business it wish to transact with the LGU; e. Eligibility and Bidding Documents shall mean the documents specified in RA 9184 (the Government Procurement Reform Act); f. In accordance with Resolution Number 2005-2 dated June 2005 of the Department of Finance, Department of Budget & Management and the Commission on Audit, proceeds of collections under this Article shall accrue to the Trust Fund Account of the Municipality, which shall be utilized for the payment of honoraria or overtime pay authorized in RA 9184, subject to the rules and regulations issued for the purpose. ARTICLE C Local Registry Fees SECTION 4C.01. Imposition of Fees . There shall be collected the following fees for services rendered by the Local Civil Registrar of the municipality of Monkayo: Proposed Fees LIVE BIRTH 1 w/in 30 days from date of birth Free/Exempted 2 Over 1 mo. to 6 mos. from date of birth 200.00 3 Over 6 mos. from date of birth 500.00 4 Electronic Endorsement 100.00 5 Request of SECPA Copy-Processing Fee 200.00 6 Re-endorsement of legal Instrument-processing fee 200.00 DEATH 1 W/in 30 days from date of death free/exempted 2 Over 30 days from date of death 500.00 3 Electronic Endorsement 100.00 4 Request of SECPA Copy-Processing Fee 200.00 MARRIAGE 1 W/in 15 days from date of marriage (w/License) 100.00 2 W/in 30 days from date of marriage (w/o License) 100.00 3 Over 15 days from date of marriage (w/License) 500.00 4 Over 30 days from date of marriage (w/o License) 500.00 5 W/in reglementary period where one is a foreigner 1,000.00 6 Electronic Endorsement 200.00 7 Request of SECPA Copy-Processing Fee 200.00 8 Reconstruction of Marriage Certificate 500.00 APPLICATION OF MARRIAGE LICENSE 1 Both residents of the municipality 500.00 2 One party is non-resident 700.00 3 One party is a foreigner 2,000.00 4 Marriage License Fee (Accountable Form #54) 2.00 5 Solemnization Fee - Both Filipino 500.00 - One party Foreigner 1,000.00 6 Consent/Advice Upon Intended Marriage 100.00 OUT OF TOWN REGISTRATION 1 Live Birth (Rule 20 of AO 1-1993) 300.00 2 Death (Rule 35 of AO 1-1993) 300.00 3 Legitimation 300.00 CERTIFICATION FEES 1 Certified True Copy/Transcription/Certification (All types of civil documents) - Local 100.00 - Travel Abroad/with Insurance Claim 200.00 2 Annotation Fees (All types of Civil docs) 200.00 REGISTRATION FEES: Registration of AUSF/AAP/PHI 1,000.00 Registration of Legitimation 300.00 Registration of Supplemental Report 300.00 Registration of Election of Philippine Citizenship 1,000.00 Registration of Adoption 500.00 Registration of Voluntary Emancipation of minor 500.00 Annulment of Marriage 1,000.00 Declaration of presumptive death of the absent spouse 1,000.00 Legal Separation 1,000.00 Other Registrable court decrees/orders affecting the civil status of person 1,000.00 CORRECTION OF CLERICAL ERROR (RA 9048/RA 10172) Local Petition Change of First Name (RA 9048) 3,000.00 Correction of Clerical Error (RA 9048) 1,000.00 Change of Sex/Gender Month & Date of Birth (RA 10172) 3,000.00 Migrant Petition Change of First Name 1,000.00 Correction of Clerical Error 500.00 Change of Month & Date of Birth (RA 10172) 1,000.00 Certificate of Finality 200.00 Annotation Fee (Birth, Death & Marriage) 200.00 Note: Pursuant to RA 10172 and its IRR under Rule #10 of Admin. Order No. 1, series of 2012 All fees collected in connection with this order shall go to the LCRO TRUST FUND. SECTION 4C.02. Exemptions . The fee imposed in this article shall not be collected in the following cases: a. Issuance of certified copies of documents for official use at the request of a competent court or other government agency; b. Issuance of birth certificate of children reaching school age when such certificates are required for admission for the grade one (1) in public schools; c. Burial permits of pauper upon recommendation of the Municipal Mayor. SECTION 4C.03. Time of Payment . The fees shall be paid to the Office of the Municipal Treasurer before the registration of a document or issuance of license or certified copy of local registry documents. SECTION 4C.04. Administrative Provisions . (a) Declaration of birth, death and marriages shall be registered and recorded in accordance with the Civil Registry law otherwise known as ACT NO. 3753 not later than the period prescribed hereunder, otherwise it shall be considered delayed registration: a. Live birth 30 days b. Death 48 hours c. Fetal death 48 hours d. Marriage 30 days (b) Marriage license shall not be issued unless the Family Planning Coordinator issues a certification. The applicants must first undergo lecture on family planning and pre-marriage counseling (c) The following persons are responsible to report the facts of births, deaths, marriages: BIRTHS 1. Attending physician 2. Midwife/nurse in attendance of birth 3. Either parent of the new born child DEATH 1. Physician who attended the deceased 2. Member of the family of the deceased 3. Local Chief Executive 4. Sanggunian Members MARRIAGES All persons authorized to solemnize marriage in accordance with law. (d) No payment shall be accepted by the Office of the Municipal Treasurer without the Order of Payment issued by the office concerned. DcHSEa SECTION 4C.05. Penalty . Any person found violating the provision of these articles shall be punishable by a compromise penalty ONE THOUSAND PESOS (P1,000.00) ARTICLE D Police Clearance Fees SECTION 4D.01. Imposition of Fees . There shall be a police clearance fee collected for every clearance issued for the following purpose: 1. Local Travel P75.00 2. Travel Abroad P150.00 3. Firearms permit application P150.00 4. Change of name P150.00 5. Change of aliases P150.00 6. Application for Filipino citizenship P500.00 7. Other purpose not specified above P75.00 8. Issuance of Business Permit P75.00 SECTION 4D.02. Time of Payment . The fee imposed herein shall be paid to the Office of the Municipal Treasurer upon application of the police clearance certificate. SECTION 4D.03. Administrative Provision . 1. The applicants for police clearance must first secure clearance from the Barangay Captain of the place where he/she resides before police clearance shall be issued. SECTION 4D.04. Penalty . Any person issued with a Police Clearance but has been found not paying the fees specified above shall be punishable by a compromise penalty of FIVE HUNDRED PESOS (P500.00). ARTICLE E Municipal Assessor's Fees SECTION 4E.01. Imposition of Fee . There shall be collected a service fee for each certificate or document prepared by the Office of the Municipal Assessor, as follows: a. Certified copy of tax declaration P75.00 b. Certificate of land holdings P75.00 c. Certificate of No-improvements P75.00 d. Municipal Assessor's Annotation P150.00 e. Request for vicinity map P150.00 per property f. Verification of property (Assessment Record) P75.00 per property g. Request for Ocular Inspection of Property: Within Poblacion P75.00 Other barangays P150.00 h. Segregation of lots 1. First two (2) lots P75.00 2. Third lot onwards P25.00/lot number i. Certified Copy of SMV P75.00/copy SECTION 4E.02. Time of Payment . The fee imposed herein shall be paid to the Office of the Municipal Treasurer before the release of any document from the Office of the Municipal Assessor. SECTION 4E.03. Administrative Provision . The Office of the Municipal Treasurer shall not accept payment without the Order of Payment duly accomplished by the Office where the documents are requested. ARTICLE F Health, Sanitary Inspection, Examination, and Permit and Medical and Laboratory Fees SECTION 4F.01. Imposition of Fees . There is hereby an Annual Sanitary Inspection Fee and Health Service Fees to be collected from every owner or operator of business, industrial, commercial, or agricultural establishments, accessories, building or houses for rent, and/or any person required by the existing laws and regulations to secure a health certificate or for any health services from the Office of the Municipal Health Officer, in accordance with the following schedules: CTHaSD 1. INSPECTION AND ISSUANCE OF SANITARY PERMIT: Amount of fee per annum a. Real Property lessor Apartment (per door) P100.00 Boarding House (per door) P50.00 Dormitory: Below 20 persons 100.00 20 to 50 persons 300.00 50 and above 500.00 b. Commercial Food Business P400.00 Hardware 300.00 Service Industry (hotel, motel, resort) 300.00 Amusement places 200.00 Drugstores 400.00 General Merchandise 500.00 c. Industrial P500.00 d. Agricultural Commercial Livestock Pig (8 sows and above) 500.00 Piggery fattening (20 heads & above) 500.00 Commercial Poultry (500 heads & above) 500.00 Agro-Industrial 1,000.00 e. Mining Industry (No Rates) Subsistence Mining 200.00 Small Scale 500.00 Medium 1,000.00 Large 2,000.00 CIP (batch type) 1,500.00 CIP (continuous) 10,000.00 Motormill 500.00 2. MEDICAL EXAMINATION, SANITARY PERMIT & HEALTH RELATED SUPPLIES: A. MEDICAL CERTIFICATES 1. Physical Fitness (Student, Athletes, Driver's License) P200.00 2. Domestic/Local Employment P50.00 3. Foreign Employment P200.00 4. Medical Record P50.00 d. n Medical Record P50.00 e. Medical Certificate in connection for: 1. Naturalization/Legitimating/Adoption P200.00 2. Annulment of Marriage P200.00 f. Medico Legal: 1. Slight Physical Injury P500.00 2. Less Serious Physical Injury P500.00 3. Serious Physical Injury P1,000.00 4. Rape Victim 2,000.00 5. Child Sexual and or physical abuse victim g. Post-Mortem Exam: 1. Autopsy P2,500.00 2. Necropsy P2,500.00 B. DENTAL CERTIFICATE P50.00 C. DEATH CERTIFICATE: 1. Without Insurance Claim P50.00 2. With Insurance Claim P100.00 D. PERMITS/OTHERS: 1. Pre-Marriage Counseling/Family Planning P100.00 2. Exhumation of Cadaver Permit a. For Transfer: b. 1-0 or less than 1 year P1,000.00 c. 2-1 or less than 5 years P500.00 d. 3-5 year and above P300.00 e. For Medico Legal 3. Sanitary Permit for Cleaning Septic Vaults P150.00 4. Cadaver Transfer Permit P150.00 5. Health Compliance Certificate for Food Handlers (per person) P50.00 F. MEDICAL CONSULTATION FEE (Without Medicines) 75.00 G. COMMON PROCEDURES: 1. Dressing: a. Small (5 OS or less) P25.00 b. Medium (6-10 OS) P40.00 c. Large (less than 10 OS) P75.00 2. Parenteral Administration: a. Intravenous P30.00 b. Intramuscular P20.00 c. Subcutaneous P20.00 d. Skin Testing P30.00 3. Nebulization (per nebule) P75.00 4. Oxygen Consumption (per tank) P1,000.00 6. Catheterization P50.00 7. High Rectal Tubing P50.00 8. Service Fees for Insertions a. Nasogastic Tube P50.00 b. Intravenous Fluid P30.00 9. Immunization (non-targets: hepatitis, Pnuemococca/vaccine, etc.) P50.00 H. SURGICAL PROCEDURES: 1. Repair/Suturing wounds: a. Small (5 sutures or less) P150.00 b. Medium (6 to 10 sutures) P250.00 c. Large (more than 10 sutures) P350.00 2. Removal of Sutures/Stitches P20.00 3. Incision & Drainage (I & D): a. Small (5 cm in diameter or less) P20.00 b. Medium (6 to 10 cm in diameter) P30.00 c. Large (more than 10 cm in diameter) P50.00 4. Excision/Removal of Mass: a. Cysts/Growth/Granulomas In Grown Toe Nails P200.00 b. Foreign Bodies: 1. Ear, eye, mouth/throat, nose P50.00 2. Skin/Subcutaneous P100.00 3. Muscle P100.00 5. Circumcision Package (includes supplies & medicines) P500.00 6. Posterior Mole: a. Pedia P100.00 b. Adult P200.00 7 Disarticulation of Fingers or Toes (per finger/toe) P400.00 8. Ligament Repair (per ligament) P400.00 9. Excision of Sebaceous cyst P300.00 10. Excision of small Lymphoma P300.00 11. Avulsion of Toenail or fingernail P200.00 12. Excision of Breast Mass P300.00 13. Excision of Tattoo P500.00 I. OB-GYNE PROCEDURES 1. Internal Exam P50.00 J. DENTAL SERVICES FEE: 1. Tooth Extraction (permanent teeth) with Anesthesia P150.00 2. Tooth Extraction Procedure only P100.00 3. Tooth Extraction (temporary teeth) P50.00 4. Oral Prophylaxis P200.00 5. Tooth Filling (light cure) P250.00 6. Amalgam Filling: a. Permanent P150.00 b. Temporary P100.00 K. LABORATORY FEES 1. Common Laboratory Procedures P50.00 2. Fecalysis P50.00 3. Fecalysis Concentration method P150.00 4. Fecalysis Detection for the Presence of Occult Blood or Other chemicals P50.00 5. Urinalysis P50.00 6. Sperm Count P50.00 7. Semen Analysis P50.00 8. Smear: a. Vaginal P50.00 b. Urethral P50.00 c. Papanicolau (pap smear, laboratory procedure only) P50.00 9. Smear (sputum) Free 10. Wet smear P50.00 11. Gram stain P100.00 12. Hemoglobin Determination P50.00 13. Sputum Exam for Any Other Organism P50.00 14. Blood Typing P50.00 15. Pregnancy Test P150.00 16. BSMP (Malarial Smear) P150.00 17. Platelet Count P50.00 18. Clotting Time P50.00 19. Bleeding Time P50.00 20. Drug Test P150.00 21. Search for Micro Filaria P50.00 22. Corebird Spinal Fluid: a. Total Cell Count P50.00 b. Differential Count P50.00 c. Qualitative Test Protein, Sugar, etc. P100.00 23. Random Blood Sugar P100.00 24. Complete Blood Count (CBC) P100.00 25. White Blood Cell Count (WBC) P100.00 26. Differential Cell Count P150.00 27. Clotting Time P50.00 28. Bleeding Time P50.00 29. Blood Smear for Filarial Parasite (BSFT) P150.00 BLOOD CHEMISTRY EXAMINATIONS a. Fasting Blood Sugar P100.00 b. Random Blood Sugar P100.00 c. Albumin P100.00 d. Total Protein P100.00 e. Amylase P100.00 f. Cholesterol P100.00 g. Creatinine P100.00 h. SGOT P100.00 i. SGPT P100.00 j. Serum Uric Acid P100.00 k. B U N P100.00 l. Low lipolipid P100.00 m. High lipolipid P100.00 L. ACCOMMODATION-LYING IN: 1. Room & Board: a. Private P800.00 b. Semi-Private P600.00 c. Ward P300.00 2. Professional Fee: a. Private P400.00 b. Semi-Private P300.00 c. Ward P150.00 M. DELIVERY PROCEDURE: 1. NSVD (Normal Spontaneous Vaginal Delivery Package P1,000.00 2. Breech Presentation Package P1,500.00 3. Dilatation & Curettage (D & C) P500.00 4. Manual Extraction of Retained Placenta P200.00 5. Repair or Episiorrhaphy P300.00 6. Cord Dressing with clamp P30.00 7. Newborn Screening Test P650.00 N. USE OF NURSERY: 1. Incubator Use (per day) P150.00 2. Drop Light Use (per day) P25.00 O. NURSING SERVICES: 1. Delivery Room/Operating Room P50.00 2. Nursery P50.00 3. Ward P30.00 P. FAMILY PLANNING SERVICES 1. Non-Scalpel Vasectomy P500.00 2. Intra-Uterine Device P300.00 3. Implant Insertion P500.00 4. DMPA (DiMethyl Progesterone Acetate) P200.00 5. Bilateral Tubal Ligation (BTL) P500.00 SECTION 4F.02. Time of Payment . 1. The fees imposed for Sanitary Inspection Fee shall be paid to the Office of the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. 2. The fees imposed for health examinations or services, sanitary permit and other health related supplies shall be paid to the Office of the Municipal Treasurer upon application or before services or physical examination have been rendered or the medical certificate is issued, provided that, in no case shall deposit be required in emergency cases requiring immediate attention. 3. For business establishments, the laboratory fees for laboratory services on Fecalysis, Urinalysis, Sputum and CBC, shall be collected at the time of the renewal or application for business license. The laboratory fees for all workers of the business establishment shall be collected also thru the employer/business establishment. SECTION 4F.03. Administrative Provisions . The Municipal Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general, sanitary conditions and propriety for habitation. The Municipal Health Officer shall require evidence of payment of the fee imposed herein before issuance of a Sanitary Inspection Certificate. Residents, who are certified by the Office of the Municipal Social Welfare and Development Officer as indigent, and upon approval of the Municipal Mayor, may be exempted from the payment of any or all fees imposed in this Article. Dental and Nutrition services are free for Pre-Schoolers when conducted during Nutrition Month and Children's Month. TacSAE Family Planning Counseling Service is free of charge to all pregnant women. All services are free to moderate/severe malnourished children. Quarterly Health Certificate for Handlers, Barbers and Lady Barbers-Helpers. No food handlers, barbers, or lady barbers-helpers and hostesses can be allowed to work, engage in, or otherwise pursue their respective vocations, without first securing a quarterly health certificate from the Office of the Municipal Health Officer. Form of Permit. Every permit issued shall show the name of the applicant, his nationality, civil status, age, address, nature of organization (whether sole proprietorship, partnership or corporation) nature and type of the business, address of the business, house, accessories, or buildings, the amount of fees paid and the receipt number therefore, and such other data as may be necessary. Duration of Permit. The permit shall be granted for a period of not more than one year and shall expire on the end of the year when the permit is granted, unless revoked for cause or surrender earlier. All collections derived from health fees under this Article shall accrue to the Health Fund, to finance the purchase of drugs and medicine requirements of the Rural Health Units and the Municipal Health Office. SECTION 4F.04. Surcharge and Interest . Failure of the businessmen, traders, or the person concerned to pay the fees herein prescribed within the first twenty (20) days of January, shall subject such fees to a one-time surcharge of twenty-five (25%) percent thereof, plus an interest of two (2%) percent per month from due date until the fee is fully paid. ARTICLE G Processing Fees for Zoning or Locational Clearance SECTION 4G.01. Imposition of Fees . The following fees for zoning or locational clearance for land use within the Municipality shall be collected by the Office of the Municipal Treasurer from the owners and/or contractors of land development, construction, renovation and expansion projects, as follows: 1. Application/Filing Fee For every application or filing for locational clearance irrespective of whether approved or not; motion for reconsideration, reclassification and for filing of complaint: a For locational clearance application fee P75.00 b Zoning Certification Fee P75.00 c For motion for reconsideration P100.00 d For petition/request for reclassification/variance P500.00 e For filing complaint (except those involving proper litigant, which shall be free of charge P300.00 This excludes the cost of reclassification proceedings, such as production of maps and other documents; public hearings and publications, which shall likewise be charged to the account of the applicant/proponent. 2. Processing Fee For approval of application for locational clearance whether the project or activity to be undertaken is conforming or non-conforming with the zoning ordinance, laws or rules and regulations, in accordance with following schedules: A. ZONING/LOCATIONAL CLEARANCE: 1 Residential structure attached or detached: a. P100,000 and below P200.00 b. Over P100,000 to P200,000 P400.00 c. Over 200,000 P500.00 plus 1/10 of 1% in excess of P200,000.00 2 Apartment/Town Houses: a. P500,00 and below P1,000.00 b. Over P500,000 to 2 Million P1,500.00 c. Over P2 Million P2,500.00 plus 1/10 of 1% of cost in excess of P2 Million regardless of the number of doors. 3 Dormitories: a. P2 Million and below P2,500.00 b. Over P2 Million P2,500.00 plus 1/10 of 1% of cost in excess of P2 Million regardless of the number of doors 4 Institutional For project cost of which is: a. Below P2 Million P2,000.00 b. Over P2 Million P2,000.00 plus 1/10 of 1% of cost in excess of P2 Million 5 Commercial, Industrial, and agro industrial project cost of which is: 1. Below P100,000.00 P1,000.00 2. Over P100,000.00-P500,000.00 P1,500.00 3. Over P500,000.00-P1M P2,000.00 4. Over P1 M-P2M P3,000.00 5. Over P2M P5,000 + 1/10 of cost in excess of P2M 6 Special Uses/Special projects including Gasoline station, Cell sites, Slaughterhouse, Treatment plant, and the like: a. Below P2 Million P5,000.00 b. Over P2 Million P5,000.00 plus 1/10 of 1% of cost in excess of P2 Million 7 Alteration/expansion (affected areas/cost of expansion only) Same as original application B. SUBDIVISION AND CONDOMINIUM PROJECTS/ACTIVITIES (PD 957) SDHacT A APPROVAL OF SUBDIVISION PLAN (including Town Houses) 1 Preliminary Approval and Locational Clearance (PALC) Preliminary Subdivision Plan (PSDP) P250.00/hectare or a fraction thereof 1.2 Inspection Fee (per hectare regardless of density P1,000.00 2 2.1 Final Approval & Development Permit P2,000/hectare regardless of density 2.2 Additional Fee on Floor Area of houses and building sold with lot P2.00/sq.m 2.3 Inspection fee (per hectare regardless of density) P1,000.00 Note: (Projects already inspected for PALC application may not be charged inspection fee) 3 Alteration of Plan (affected areas only) P2,000/hectare regardless of density 4 4.1 Certificate of Registration Processing Fee P2,000.00 5 5.1 License to Sell (per saleable lot) P150.00 5.2 Additional Fee on floor area of houses & building sold with lot (per sq. meter) P10.00 5.3 Inspection Fee (per hectare regardless of density) P1,000.00 6 Certificate of Completion: 6.1 Certificate Fee P150.00 6.2 Processing Fee (per hectare regardless of density P2,000.00 7 Extension of Time to Develop P350.00 8 Inspection Fee (affected/unfinished areas only) P1,000.00 B. APPROVAL OF CONDOMINIUM PROJECT: Final Approval and Development Permit 1 Processing Fee: 1.1 Land Area P5.00/sq.m 1.2 Number of Floors 200 P200.00/floor 1.3 Buildings Areas P4.00/sq.m 1.4 Inspection Fee P12.00/sq.m of GFA 2 Alteration of Plan (affected areas only) P2,000/hectare regardless of density 3 Conversion (affected areas only) P2,000/hectare regardless of density 4 Certificate of Registration 4.1 Processing Fee P2,000.00 5 License to Sell: 5.1 Residential (saleable areas) P12.00/sq.m 5.2 Commercial/Office (saleable areas) P25.00/sq.m 6 Extension of Time to Develop: 6.1 Processing Fee 350.00 P350.00 6.2 Inspection Fee (affected/unfinished areas only) P12.00/sq.m of GFA 7 Certificate of Completion 7.1 Certificate Fee P150.00 7.2 Processing Fee (per sq. m of GFA) P12.00 C. PROJECTS UNDER BATAS PAMBANSA: *SUBDIVISION: 1 Preliminary Approval and Locational Clearance 1.1 Socialized Housing (per hectare) P75.00 1.2 Economic Housing (per hectare) P150.00 1.3 Inspection Fee: a. Socialized Housing (per hectare) P200.00 b. Economic Housing (per hectare) P500.00 2 Final Approval and Development Permit: 2.1 Processing Fee: a. Socialized Housing (per hectare) P500.00 b. Economic Housing (per hectare) P1,000.00 2.2 Inspection Fee: a. Socialized Housing (per hectare) P200.00 b. Economic Housing (per hectare) P500.00 Note: (Projects already inspected for PALC application may not be charged inspection fee) 3 Alteration of Plan (affected areas only) P2,000/hectare regardless of density 3.1 Processing Fee a. Socialized Housing (per hectare) P500.00 b. Economic Housing (per hectare) P1,000.00 3.2 Inspection Fee: a. Socialized Housing (per hectare) P200.00 b. Economic Housing (per hectare) P500.00 4 Building Permit (floor area of housing unit) P5.00/sq.m 5 Certificate of Registration 5.1 Application Fee: a. Socialized Housing P350.00 b. Economic Housing P500.00 6 Licenses to Sell (per saleable lot) a. Socialized Housing (per lot) P20.00 b. Economic Housing (per lot) P50.00 (Additional fee on floor area of houses/building sold with lot) P2.00/sq.m 6.1 Inspection Fee: a. Socialized Housing (per hectare) P200.00 b. Economic Housing (per hectare) P500.00 7 Extension of Time to Develop 7.1 Filing Fee: a. Socialized Housing P350.00 b. Economic Housing P350.00 7.2 Inspection Fee (affected/unfinished areas only) a. Socialized Housing (per hectare) P200.00 b. Economic Housing (per hectare) P500.00 8 Certificate of Completion: 8.1 Certificate Fee: a. Socialized Housing P150.00 b. Economic Housing P150.00 8.2 Processing Fee: a. Socialized Housing (per hectare) P200.00 b. Economic Housing (per hectare) P500.00 9 Occupancy Permit P2.00/sq.m 9.1 Inspection Fee (saleable floor area of the housing unit a. Socialized Housing P5.00/sq.m b. Economic Housing P5.00/sq.m. *CONDOMINIUM: 1 Preliminary Approval and Locational Clearance P500.00 2 Final Approval and Development Permit: 2.1 Total Land Area P5.00/sq.m. 2.2 Number of Floor P100.00/floor 2.3 Building Area P2.00/sq.m of GFA 2.4 Inspection Fee P2.00/sq.m. of GFA 3 Alteration of Plan (affected areas only) P2,000/hectare regardless of density 4 Certificate of Registration P500.00 5 License to Sell (per sq. meter) P5.00 6 Extension of Time to Develop P350.00 6.1 Inspection Fee (FA x P2 x % of remaining development cost P2.00/sq.m. of saleable area 7 Certificate of Completion: 7.1 Certificate Fee P150.00 7.2 Processing Fee P3.00/sq.m. of GFA D. APPROVAL OF INDUSTRIAL/COMMERCIAL SUBDIVISION 1 Preliminary Approval and Locational Clearance P300.00/ha. a. Inspection Fee (per hectare regardless of location) P1,000.00 2 Final Approval and Development Permit (per hectare) P5,000.00 a. Inspection Fee (per hectare regardless of location) P1,000.00 Note: (Projects already inspected for PALC application may not be charged of inspection fee) 3 Alteration of plan (affected areas only) P2,000/hectare regardless of density 4 4.1 Processing Fee: a. Socialized Housing (per hectare) P500.00 b. Economic Housing (per hectare) P1,000.00 4.2 Inspection Fee: a. Socialized Housing (per hectare) P200.00 b. Economic Housing (per hectare) P500.00 5 Certificate of Registration P2,000.00 6 License to Sell (per sq. meter) P2.00 6.1 Inspection Fee (per hectare regardless of location) P1,000.00 7 Extension of time to Develop P350.00 7.1 Inspection Fee (affected /unfinished areas only) P1,000.00/per hectare 8 Certificate of Completion: 8.1 Industrial (per hectare regardless of location) P350.00 8.2 Commercial (per hectare regardless of location) P500.00 E. APPROVAL OF FARM LOT SUBDIVISION 1 Preliminary Approval and Locational Clearance P200.00/hectare 1.1 Inspection Fee P500.00/ha 2 Final Approval and Development Permit P1,000,00 2.1 Inspection Fee P500.00/hectare Note: Projects already inspected for PALC applicable my not be charged inspection fee) 3 Alternation of plan (affected areas only) P2,000/hectare regardless of density 4 Certificate of Registration P2,000.00 5 License to Sell (per lot) P500.00 5.1 Inspection Fee (per lot P1,000.00 6 Extension of time to Develop P350.00 6.1 Inspection Fee affected/unfinished areas only) P1,000.00/hectare 7 Certificate of Completion 7.1 Certificate Fee P150.00 7.2 Processing Fee P1,000,00/hectare F. APPROVAL OF MEMORIAL PARK/CEMETERY PROJECT/COLUMBARIUM 1 Preliminary Approval and Locational Clearance: a. Memorial Projects P500.00/hectare b. Cemeteries P200.00/hectare c. Columbarium P2,500.00/hectare 2 Inspection Fee: a. Memorial Projects P1,000.00/hectare b. Cemeteries P500.00/hectare c. Columbarium P12.00/sq.m. of GFA 3 Final Approval and Development Permit: a. Memorial Projects P2.00/sq.m. b. Cemeteries P1.00/sq.m. c. Columbarium P200.00/floor 4 Alteration Fee P2,000/hectare regardless of density 5 Certificate of Registration P2,000.00 6 License to Sell: a. Memorial Project P50.00/2.5 sq.m. b. Apartment type P20.00/per unit c. Cemeteries P20.00/tomb d. Columbarium P50.00/vault 7 Inspection Fee a. Memorial Projects P1,000.00/hectare b. Cemeteries P500.00/hectare c. Columbarium P500.00/hectare 8 Extension of Time to Develop P350.00 9 Inspection Fee (affected/unfinished areas only) a. Memorial Projects P1,000.00/ha. b. Cemeteries P500.00/ha. c. Columbarium P12.00/sq.m. of the remaining GFA 10 Certificate of Completion a. Certificate Fee P150.00 11 Processing Fee a. Memorial Projects P1,000.00/ha. b. Cemeteries P500.00/ha. c. Columbarium P4.00/sq.m. of GFA G. OTHER TRANSACTIONS/CERTIFICATIONS 1 Application/request for: a. Advertisement approval P500.00 b. Cancellation/reduction of performance bond P2,000.00 c. Lifting of suspension of license to sell P2,000.00 d. Exemption from cease and desist order P150.00 e. Clearance to mortgage P1,000.00 f. Lifting of cease and desist order P2,000.00 g. Change of name/ownership P1,000.00 h. Voluntary cancellation of CRLS P1,000.00 i. Revalidation/renewal of permit (Condominium) 50% of assessed current processing fees including inspection fee 2 Other Certifications a. Zoning certifications (per hectare) P500.00 b. Certification of town plan/zoning ordinance approval P150.00 c. Certification of new right/sales P150.00 d. Certificate of Registration (form) P150.00 e. License to sell (Form) P150.00 f. Certificate of Creditable Withholding Tax (maximum of 5 lots per certificate) P150.00 g. Others, to include: g.1. Availability to records/public request P200.00 g.2. Certificate of no records on file P200.00 g.3. Certification of with or without CR/LS P200.00 g.4. Certified xerox copy of documents (report size) g.4.1 Documents of five (5) pages or less P30.00 g.4.2 Every additional page P3.00 H. REGISTRATION OF DEALERS/BROKERS/SALESMEN 1 Dealers/brokers P650.00 2 Salesmen/agent P260.00 I HOME OWNERS ASSOCIATIONS 1 Registration of Home Owner's Association 1.1 Examination/Registration of: a. Articles of Incorporation P845.00 b. By-laws P845.00 c. Books P260.00 2 Amendments a. Articles of Incorporation P650.00 b. By-laws P650.00 3 Dissolution of Homeowners Association P650.00 4 Certification of the new set of officers P455.00 5 Other Certifications a. Inspection Fee (CMP Projects) P650.00/ha J. LEGAL FEES 1 Filing Fee P1,300.00 2 Additional Fee for claims (for refund, damages, attorney's fees, etc.) a. Not more than P20,000.00 P156.00 b. More than P20,000.00 but less than P80,000.00 P520.00 c. P80,000.00 or more but less than P100,000.00 P780.00 d. P100,000.00 or more but less than P150,000.00 P1,300.00 e. For each 1,000.00 in excess of 150,000.00 P6,500.00 3 Petition for review P2,600.00 K. UPLC LEGAL RESEARCH FEE Computation of legal Research Fee for the University of the Philippines Law Center (UPLC Fee) remains at One percent (1%) of every fee charged but shall in no case lower than P10.00. Computation of legal Research Fee for the University of the Philippines Law Center (UPLC Fee) remains at One percent (1.3%) of every fee charged but shall in no case lower than P13.00. L. SERVICE FEE (50% Discount for Students) 1 Photocopy (Maps: Subd./Condo Plans; presentation size) P130.00 2 Hard Copy from Diskettes (License to Sell data) P39.00 1st 5 pages P6.50/page in excess of 5. 3 Electronic File (License to Sell available data) P650.00/diskette; additional P65.00 for rush job. 4 Electronic File (Land Use Maps available) P13,000.00 5 Certified True Copy Map (Land Use Plan) P130.00 M. SALE OF FORMS, PUBLICATIONS 1 Proforma Articles of Incorporation and By-Laws P195.00 2 Books and other HLURB publications 2.1. CLUP Guidelines a. Volume I Demography P156.00 b. Volume II Social Sector P494.00 c. Volume III Economic Sector P494.00 d. Volume IV Infrastructure & Utilities Sector P325.00 e. Volume V Land Use P390.00 f. Volume VI Local Administration P130.00 g. Volume VII Mapping P325.00 h. Volume VIII Report Writing P65.00 Volume IX Plan Review, Adoption & Approval Process P299.00 Volume X Model Zoning Ordinance P195.00 PD 957 P260.00 BP 220 P260.00 Planning Strategically Guidelines P260.00 Note: Prices under Item M are subject to change depending on printing cost. SECTION 4G.02. Time of Payment . The prescribed processing fees shall be paid to the Office of the Municipal Treasurer before any services are extended or pursued, otherwise, a surcharge of 25% thereof shall be imposed, plus an interest of two (2%) per month for noncompliance of the above until the fee is fully paid. SECTION 4G.03. Administrative Provisions . 1. The Office of the Municipal Planning and Development Coordinator (MPDC) shall be responsible in the enforcement and compliance of this Article; 2. EXEMPTIONS. The following are exempted from the payment Legal Fees imposed under Item J, Section 5G.01: a. Those whose gross income is not more than P6,000.00 per month and residing within the Municipality; b. Those whose gross income is not more than 4,000.00 per month and residing outside the Municipality; c. Those who do not own real property. 3. Government agencies and its instrumentalities are exempted from paying legal fees. 4. Local Government and government-owned or controlled corporation with or without Independent Charters are not exempted paying legal fees. ARTICLE H Regulation on Garbage Collection Control, and/Disposal System, Prescribing Fees Therein SECTION 4H.01. Definition of Terms . (a) Garbage shall include the refuse of animal or vegetable matter or food supplies as were for human food but have been rejected for such use, waste or used papers, posted cards, woven materials, straws, wood, hush, metal, cans broken glass or porcelain, loose or decayed materials, dirt like substance, sweepings, and cutting and waste products or materials of manufacturing establishments and construction work, including all matters already completely abandoned and considered as waste by the owner and thrown outside the residential, warehouse and/or manufacturing premises of the owner. ACETID SECTION 4H.02. Imposition of Fee . There shall be collected from every owner or operator of a business establishment or residential dwellings an annual garbage fee in accordance with the following schedule: I- GARBAGE FEE FOR BUSINESS ESTABLISHMENT ANNUAL FEE A On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature P1,200.00 B On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature. P1,200.00 C On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities. P1,200.00 D Retailers: 1. Small capitalization/gross receipts of P30,000.00 below P300.00/annum Medium capitalization/gross receipts P30,000.00-P100,000.00 P360.00/annum Large capitalization/gross receipts 100,000.00-P100,000.00 above P480.00/annum E On contractors and other independent contractors P500.00 F On banks and other financial institutions P600.00 G Other Business hereunder enumerated: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers P600.00 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments P600.00 3. Commission agents P600.00 4. Lessors, dealers, brokers of real estate P600.00 5. On travel agencies and travel agents P600.00 6. On boarding houses, pension houses, motels, apartments, apartelles, and condominium P600.00 7. Subdivision owners/Private cemeteries and Memorial Parks P600.00 8. Privately-owned markets P600.00 9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories P600.00 10. Operators of Cable Network System P600.00 11. Operator of Computer services establishment P600.00 12. General Consultancy services P600.00 13. All other similar activities consisting essentially of the sales of services for a fee P600.00 H On operators of public utility vehicles P600.00 I Funeral parlors P500.00 J Lumber Yards/Sawmill P1,000.00 K Ambulant/Transient Vendors P250.00 II GARBAGE FEE ON RESIDENTIAL DWELLINGS P25.00 per month SECTION 4H. 03. Time of Payment . The garbage fee imposed for business establishments shall be paid annually to the Office of the Municipal Treasurer and shall be payable within the first twenty (20) days of each year which shall be included in the assessment of business license, otherwise, surcharge of twenty five percent (25%) thereof shall be imposed, plus an interest of two percent (2%) per month from due date until the fee is fully paid; Provided, however, that the new applicants of business permits shall pay only proportionate garbage fee corresponding to the quarter when they established their business in the municipality. Residential dwellings being served shall pay the monthly bill not later than the 20th of the month, otherwise, surcharge of twenty five percent (25%) thereof shall be imposed, plus an interest of two percent (2%) per month from due date until the fee is fully paid. SECTION 4H.04. Administrative Provisions . Monthly billing shall be sent to all households and establishments being served, on or before the 10th day of the month. AREAS OF COLLECTIONAND DISPOSAL .The areas of collection and disposal of garbage and other refuse shall include the Poblacion and those barangays, sitios, subdivisions, settlements, or group of buildings, the feasibility of operation of the service of which shall be determined by the General Services Officer duly approved by the Sangguniang Bayan, through the recommendation of the Municipal Mayor. LARGE OR UNUSUAL QUANTITIES OF RUBBISH, REMOVAL AND ADDITIONAL FEE REQUIRED .Whenever there are large or unusual quantities of rubbish or trade refuse to be removed from any private buildings, premises or place, the occupant thereof shall notify the General Services Officer at least twenty-four hours before removal is necessary, to collect such rubbish or Trade refuse, in order that proper transportation may be furnished for the same. An additional special garbage collection fee shall be collected for large and unusual Quantities of garbage and other refuse for one truckload in the amount of Five Hundred (P500.00) Pesos per truckload or a fraction thereof. SDHCac DISPOSAL .Time to place receptacles on sidewalk. It shall be the duty of the occupant of every buildings, premises or place of business to have receptacles for garbage or rubbish placed on the outer edge of the sidewalk each day, or at the edge of the street if there is no sidewalk, at such time, not earlier than one (1) hour before collection s may be directed by the General Services Officer, provided, that upon previous permit secured from the Office of the Municipal Mayor, industrial, commercial, or business establishments may place their receptacles outside their places of business earlier than 7:00 o'clock P.M. but not before 4:00 o'clock post meridian, when such industrial, commercial or business establishment can satisfactorily show to the Municipal Mayor, that their closing are before 8:00 o'clock P.M. and that their refuse consists of rubbish only which includes waste or other used papers, pasteboards, woven materials, cutting or metallic vessels, broken glasses or porcelains or the like, subject, however, to the condition that the receptacles to be used must be without leakage with appropriate cover and the design of which is approved by the General Services Officer, and that the receptacles are outside, they shall be placed on the sidewalk in the manner that they will not in any way cause obstruction to pedestrians and the free flow of traffic and that no putrefying, decaying or odorous matter shall be placed in the receptacles. GARBAGE RECEPTACLES .All business establishments, offices eateries, restaurants, hotels and commercial entities are required to use plastic bags as garbage receptacles in disposing of their garbage. PROHIBITION ON DISPOSAL .As soon as the garbage compactor or vehicles is loaded, it must be driven at once to the specified place of disposal and on no account shall it be allowed to stand in the vicinity of any human habitation, schoolhouse, or place of assembly. ARTICLE J n Mining Occupancy and MENRO Certification Fee (per Municipal Tax Ordinance No. 2011-01) SECTION 4J.01. Imposition of Fee . There shall be collected an Annual Mining Occupancy Fee of One Hundred Pesos (P100.00) per hectare on mining areas inside or outside the Mineral Reservation area. ARTICLE K MENRO Certification Fee (per Municipal Tax Ordinance No. 2011-01) SECTION 4K.01. Imposition of Fee . There shall be collected an Annual MENRO Certification Fee from every owner/operator in accordance with the following schedule: 1. Mining Tunnels and Mining Processing Plants P1,000.00 2. Saw Mills P1,000.00 3. Rice and Corn Mills P200.00 4. Funeral Parlors P200.00 5. High Value Crops P200.00 6. Motormills P100.00 7. Poultry, Piggery, General Merchandise & Carenderia P100.00 8. Motorcycles, Sari-sari Stores & Marriage License Applicants P75.00 9. Others (not mentioned above) P75.00 ARTICLE L Dog Vaccination and Registration Fee SECTION 4L.01. Definition of Terms . a) Dog refers to an animal belonging to the species Canis-famillaris of the carnivora or flesh-eating mammals. b) Owner-possessor means any person who is the sole or part owner of any animal and includes any person who is in charge of the animal. The occupant of the premises of which any animal is found shall be deemed to be the owner-processor of such animal until the contrary is proven. c) Stray dog means any dog not kept in compliance with regulating for rabies prevention and control. SETAcC d) Vaccination means the administration of an approved anti-rabies vaccine to an animal, particularly a dog. SECTION 4L.02. Imposition of Fee . There shall be collected an annual registration and vaccination fee from owners of dogs: 1. Registration Fee for Each Dog: a. Native Breed P20.00 b. Foreign Breed P50.00 2. Vaccination Fee for Each Dog: a. Native/Foreign Dogs P50.00 3. Dog Tag P25.00 SECTION 4L.03. Time of Payment . The fee shall be paid to the Office of the Municipal Treasurer prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office. SECTION 4L.04. Administrative Provision . 1) Those dogs use by the Military/PNP for intelligence operations in the municipality. 2) Duties of owner/possessor of dogs: (a) It shall be the duty of every owner/possessor to cause his dog to be registered with the Office of the Barangay Chairman concerned within one (1) week after birth or within five (5) days from date of arrival within the barangay if the same was brought from elsewhere. Upon effectively of his ordinance, all dogs present in the respective barangays of this municipality must be registered with the said office of the Barangay Chairman. (b) Before or after registration, owners within the municipality shall submit their dogs for anti-rabies vaccination by licensed private or government veterinarian three (3) months of age and older and every two (2) years thereafter as indicated on the label/literature of the vaccine. 3) Issuance of certification of registration. A certificate or registration shall be issued by the Municipal Agriculturist or his duly authorized representative to the owner of the dog after payment of registration fee and issuance of the Dog Tag. 4) Issuance of certificate of vaccination Upon Vaccination, a certificate of vaccination shall be corresponding issued to the owner/possessor who shall at all times be prepared to present the same to the proper authorities upon demand. The certificate shall include the following information: (a) Owners name, address and telephone number if any (b) Description of dog (color, sex, markings, age, name, species and breed if any) (c) Dates of vaccination and vaccine expiration in known (d) Rabies vaccination tag number (e) Vaccine produced (f) Vaccinator's signature (g) Veterinarian's license number/vaccinator's address The dog owner shall be provided with a copy of the certificate. The vaccinator shall retain one (1) copy for the duration of the vaccination. 5) Notice of death-loss or transfer It shall likewise be the duty of every owner/possessor having registered his dog to notify the Office of the Barangay Chairman of each death or transfer within a period of two days and in case of loss, immediately thereafter. 6) Mass vaccination During the mass dog rabies vaccination campaigns in high risk areas instituted by the Department of Agriculture through the Bureau of Animal Industry in cooperation with the other participating agencies, every dog three (3) months of age and older should be submitted by the owner for vaccination. 7) Reporting of Rabies Cases Any person who knows or suspects a dog to be affected with rabies under any circumstances shall immediately notify the Municipal Health Office, the Municipal Agriculture Office or Barangay Officials of the incidence of such disease. 8) Mandatory leashing or confinement of dogs Upon the affectivity of this ordinance, all owners are ordered to leash or provide appropriate confinement to their dogs in order to curtail the transmission of the disease by direct contact. 9) Destruction by slaughter or euthanasia/mercy killing of stray and infected dogs Any dog found to be strayed, or infected with rabies shall be destroyed by slaughter or euthanasia/mercy killing. 10) Massive information drive on rabies The Municipal Agriculture Office shall formulate and implement an information system to effectively inform the residents of the provisions of this ordinance to maximize compliance. SECTION 4L.05. Penalty Clause . 1.) Any person who violates any provision of this ordinance or its implementing guidelines shall be subjected to a fine of Two Thousand Five Hundred Pesos (P2,500.00) upon conviction by the court. CHAPTER V Users' Charges ARTICLE A Environmental Users' Fee SECTION 5A.01. Definition of Terms . ENVIRONMENTAL USERS refer to natural or juridical persons engage in the extraction of mineral ore at the gold rush area in Monkayo. ITCcAD SECTION 5A.02. Imposition of Fee . a.) There is hereby imposed an Environmental Users' Fee of P5.00 per 50 kg. bag of extracted mineral ore in the Municipality of Monkayo; b.) There is hereby imposed an Environmental Users' Fee to be collected from the proprietor/lessor or operators and small transporters of semi-processed forest products loaded in two-wheeled vehicles (Skylabs, and single motors),jeepneys, multi-cabs, and the like in the municipality of Monkayo for the following: (Mun. Tax Ordinance No. 2011-02) For Small transporters of semi-processed forest products: 1. Timber (Guijo, Yakal, Apitong, Softwood, Igem, Nato, for furniture and construction hardwood) P1.00/board foot 2. Planted Species P0.50/board foot 3. Other Miscellaneous Timber P0.50/board foot SECTION 5A.03. Time and Manner of Payment . The fee herein imposed shall be paid to the Office of the Municipal Treasurer or to the authorized representative within three (3) working days after extraction of mineral ore from the source. SECTION 5A.04. Administrative Provisions . 1. The Office of the Municipal Mayor through the Licensing Unit shall create a Monitoring Team who will be assigned to record the extraction of ore and forest products. Such record, to be confirmed by the Environmental Users, shall be submitted to the Office of the Municipal Treasurer. 2. The Monitoring Report of the Monitoring Team shall become the basis of the Municipal Treasurer to bill the concerned Environmental Users. 3. Proceeds of collections under this Article shall be allocated as follows: (per Municipal Tax Ordinance No. 2011-02) 1. Fifty percent (50%) shall accrue to the collecting Barangay where the mineral is extracted for environmental rehabilitation; 2. Fifty percent (50%) shall accrue to the General Fund of the Municipality for general public services. SECTION 5A.05. Penalties and Surcharges . Environmental Users who fails to pay the fee herein imposed on the due date prescribed, shall be subject to a surcharge of 25% and a penalty of 20% of the principal amount. ARTICLE B Road Users' Fee SECTION 5B.01. Definition of Terms . ROAD USERS refer to the owners, operators and/or drivers of vehicles plying the municipal road. ROAD USERS' FEE refers to the fee imposed to the users of the municipal road linking Barangays Union, Upper Ulip and Mt. Diwata. SECTION 5B.02. Imposition of Fees . It is hereby imposed Road Users' Fee (RUT) to all users of the Municipal Road linking Barangays Union, Upper Ulip and Mt. Diwata, fixed as follows: 1. For 10-Wheeler Vehicle P500.00 per entry 2. For 6-Wheeler Vehicle P200.00 per entry 3. For 4-Wheels Vehicle P50.00 per entry 4. For Motorcycles P10.00 per day SECTION 5B.03. Time and Manner of Payment . The fees herein imposed shall be paid to the collectors at the designated tollgates prior to entry to the road. SECTION 5B.04. Administrative Provisions . 1. The local government shall establish a tollgate where collection of Road Users' Fee is to be collected. 2. The proceeds of the RUF shall be allocated as follows: a. Eighty percent (80%) shall accrue to the general fund of the municipality, thirty percent (30%) of which shall be used for the wages of collectors assigned in the toll gates and the remaining seventy percent (70%) shall be for the maintenance of subject road. b. Twenty percent (20%) shall be shared equally and shall accrue to the barangays of Union, Upper Ulip and Mt. Diwata, for development purposes. SECTION 5B.05. Penalties and Surcharges . Violators of this article is subject to penalty of not more than P2,000.00 without prejudice to the filing of appropriate charges. aHECST ARTICLE C Equipment Rental Fees SECTION 5C.01. Definition of Terms . BARE RENTAL refers to the rental of equipment exclusive of fuel, oil and lubricants and salaries/wages of driver and helper. OPERATED RENTAL refers to the rental of equipment inclusive of fuel, oil and lubricants and salaries/wages of driver and helper. SECTION 5C.02. Imposition of Fees . There shall be collected from all users of the following government equipment: A. Heavy & Light Equipment, Construction Equipment, and the like: Bare Rental Rates Per Hour Operated Rental Rates Per Hour 1. Tractors, Crawlers P1,125.00 P1,553.00 2. Wheel Loader, Front End P950.00 P1,165.00 3. Grader Motorized P1,065.00 P1,300.00 4. Dump trucks: a. 10 wheelers P565.00 P1,065.00 b. 6 wheelers P450.00 P688.00 5. Road Compactor-Vibratory Road Roller P688.00 P922.00 6. Prime Mover with trailer P710.00 P944.00 7. Hydraulic Excavator P914.00 P1,114.00 8. Grass Cutter P50.00/per 8 Hours - 9. Wood Planer (4") P100.00/per 8 Hours - 10. Wood Planer (6") P150.00/per 8 Hours - 11. Culvert Molders: a. 12 inches P120.00/per 8 Hours - b. 18 inches P160.00/per 8 Hours - c. 24 inches P200.00/per 8 Hours - d. 36 inches P250.00/per 8 Hours - B. Agricultural Machinery Bare Rental Rates (per hectare) Operated Rental Rates (per hectare) 1. Farm Tractor a. For Deep Plowing P850.00 P1,200.00 b. For Harrowing P700.00 P1,000.00 c. For Hauling (per hour rate) Not applicable P500.00 SECTION 5C.03. Time and Manner of Payment . The fees herein imposed shall be paid to the Office of the Municipal Treasurer before the release of unit or units. SECTION 5C.04. Administrative Provisions . a. Equipment herein offered for lease shall be available only as long as it will not hamper the implementation of government projects, programs and activities. b. Request to rent equipment for barangay projects shall have priority over the request of private individuals/entities. c. Application for the use of farm tractor for rent must be secured from the Municipal Agriculturist's Office. The Municipal Agriculture Officer shall issue an Order of Payment as basis of the collector to accept such payment. d. Determination of hectarage to be plowed/harrowed shall be the responsibility of the Municipal Agriculturist's Office. e. Rental fee shall be computed based on the duration of the lease contract which includes travel time. f. Rental fee must be paid first at the Treasurer's Office before the execution of the Lease Contract. g. Lease Contract shall be executed prior to the release of the unit. h. For heavy and light equipment and other machineries under the custody of the Motorpool Operation unit, the head of the Motorpool Unit shall issue an Order of Payment as basis of the collector to accept such payment. ARTICLE J n Other Users' Charges SECTION 5J.01. Imposition of Fees . A. Sale of Agricultural Commodities. 1. Trichogramma Cards P0.50/card 2. A. Hito (from Municipal Hatchery) a. Grade 24 P0.50/piece b. Grade 22 P1.00/piece c. Grade 17 P2.00/piece d. Grade 12 P3.00/piece B. Hito (from Jaguimitan ARC Area) a. Grade 24 P0.25/piece b. Grade 22 P0.50/piece c. Grade 17 P1.00/piece d. Grade 12 P1.50/piece 3. Tilapia: a. Grade 24 P0.15/piece b. Grade 22 P0.20/piece c. Grade 17 P0.25/piece d. Grade 12 P0.35/piece 4. Fruit Tress/Forest Trees seedlings: a. Falcata P2.00/seedling b. Durian P35.00/seedling c. Lanzones P50.00/seedling d. Rambutan P35.00/seedling e. Mangosteen P50.00/seedling f. Rubber (budded) P20.00/seedling g. Coconut P10.00/seedling h. Mango P35.00/seedling 5. Scion: a. Durian P3.00/seedling b. Lanzones P10.00/seedling c. Rambutan P3.00/seedling B. Agricultural Services. 1. Field Grafting, Rehashing, Incharging P5.00/hill 2. Castration Fee a. Boars (Hogs) P50.00/head b. Large animal (carabao/cattle) P100.00/head 3. Use of Weighing Scale for the following: a. Hogs, goats and sheep (per head) P10.00 b. For all other commodities, per sacks/bukag P5.00 SECTION 5J.02. Time and Manner of Payment . The fees herein imposed shall be paid to the Office of the Municipal Treasurer or any deputized collector before availing of the services. SECTION 5J.03. Administrative Provisions . a. Before any article or commodity is place on the weighing scale, the Market Supervisor or his duly authorized representative shall inspect the articles or commodities to ensure that the commodities or articles are within the weighing capacity of the equipment. EHACcT b. The Market Supervisor shall designate time and place where weighing of commodities may be conducted. c. Commodities owned by the government are exempt from paying the weighing scale fee. d. All other services under this article must be paid before availing the services. e. Income from sale of tilapia fingerling hatched in SACARBEMCO pond shall accrue to Trust Fund pursuant to Administrative Order No. 001-05. SECTION 5J.04. Penalties and Surcharges . Any violator of this article is subject to penalty of Five Hundred Pesos (P500.00) for every violation. CHAPTER VI General Administrative Provisions ARTICLE A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 6A.01. Tax Period . Unless otherwise provided in this code, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 6A.02. Accrual of Tax . Unless otherwise provided in this code, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 6A.03. Time of Payment . Unless specifically provided in the applicable article, all taxes, fees and charges impose in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 6A.04. Surcharge for Late Payment . Unless otherwise specifically provided in the applicable article, failure to pay the tax imposed in this code within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and at the same manner as the tax due. SECTION 6A.05. Interest on Unpaid Tax . In addition to the surcharge imposed herein, where the amount of any other revenue due to the Municipality except voluntary contributions or donations, is not paid on the date fixed in the Ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed 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. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest abovementioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 6A.06. Collection . Unless otherwise specified, all taxes, fees and charges due to this Municipality shall be collected by the Municipal Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 6A.07. Issuance of Receipts . It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SECTION 6A.08. Display of Business License Plate . It shall be the duty of the business operators the display of the prescribed and valid Business License Plate in a place within the area of operation which can be viewed by the public. SECTION 6A.09. Record of Persons Paying Revenue . It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, the names of all persons paying municipal taxes, fees and charges. As far as practicable, the Municipal Treasurer shall establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this code. SECTION 6A.10. Accounting and Collections . Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality. EacHCD SECTION 6A.11. Examination of Books of Accounts . The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the Municipality, and subject to municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be allowed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 6A.12. Accrual to the General Fund of Fines, Costs and Forfeitures . Unless otherwise provided by law or ordinance, fines, costs, forfeitures and other pecuniary liabilities imposed by the court for violation of any Municipal Ordinance shall accrue to the General Fund of the Municipality. SECTION 6A.13. Establishment of Health Fund . Collections from Sanitary and Health Services Fees under Article F, Chapter V of this Code shall be accounted as special fund in the General Fund herein referred as "Health Fund." The special fund shall be used exclusively to finance health services, such as procurement of medicines, improvement of health center, and the like. SECTION 6A.14. Presumptive Assessment . To determine the correct amount of tax or any other revenues due the municipality, the Licensing Officer, after taking into account the sales, receipts, income or other taxable base persons engaged in similar business under similar situation under similar circumstances or after considering other relevant information, shall make the necessary assessment and prescribe a minimum of such gross receipts, sales and taxable bases. Such amount so prescribed shall be prima facie correct for the purpose of determining the tax liabilities of such person. Any taxpayer who is not satisfied with the presumptive assessment made by the municipal treasurer may file an appeal with the Board of Tax Appeals within 30 days from receipt thereof. ARTICLE B Civil Remedies for Collection of Revenues SECTION 6B.01. Local Government's Lien . Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 6B.02. Civil Remedies . The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. SECTION 6B.03. Distraint of Personal Property . The remedy by distraint shall proceed as follows: (a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to taxpayer's right to claim exemption under the provisions of existing laws. Distraint personal property shall be sold at public auction in the manner herein provided for. cIECaS (b) Accounting of Distraint Goods. The officer executing the distraint shall make or cause to be made an account the goods, chattels or effects distraint, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place or sale. (c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places within the local government unit where the distraint is made specifying the time and place of sale and the articles distraint. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. (d) Release of Distraint Property Upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all charges are paid to the officer conducting the same, the distraint goods shall be restored to the owner. (e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distraint at public auction to the highest bidder for cash. Within five (5) days after the same, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor. Should the property distraint be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as Members. (f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over 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 only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. (g) When the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distraint until the full amount including all expenses, is collected. (h) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer ant 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 Philippine. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Registry of Deeds of the Municipality who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days after of the execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan. (i) 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, if he fails to issue or execute the warrant to distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. SAHITC (j) Advertisement and Sale. Within thirty (30) days after levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and the cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the Municipality. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges, are levies, and a 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 fails to do so, the sale shall proceed and shall be held either at the main entrance of the Municipal Hall or on the property to be sold, or at any other place as determined by the Municipal Treasurer, conducting the sale and specified in the notice of sale. (k) 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 which shall form part of his records. After consultation with the Sanggunian, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, and charges and the related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvement thereon. Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the 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 not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall validate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative. The Municipal Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the letter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharge, interests, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (l) Final Deed of Purchaser. In case, the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, and charges related surcharges, interests and penalties. The deed shall sufficiently receipt of all the proceedings upon which the validity of the sale depends. (m) Purchase of Property by the Municipality for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the Municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registry of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this municipality 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 taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the municipality. (n) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this municipality. TAcSaC (o) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of its IRR. (p) Further Distraint of Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (q) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1. Tools and implements necessarily used by the delinquent taxpayer in the trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used in occupation; 3. Clothing; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. 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 8. Any material or article forming part of a house or improvement of any real property. ARTICLE C Taxpayers' Remedies SECTION 6C.01. Periods of Assessment and Collection . (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they become due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the affectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they become due. (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the affectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The Municipal Treasurer is legally prevented from making the assessment of collection; 2. The Taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 6C.02. Protest of Assessment . When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charges, the amount of deficiency, the surcharges, interest and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final for execution. SECTION 6C.03. Board of Tax Assessment Appeal . The Municipal Mayor shall issue an Executive Order creating a Special Board to be called as Board of Tax Assessment Appeal which shall settle formal protest filed by a taxpayer in relation to the tax assessment made by the Licensing Office, and to resolve any conflict in the interpretation that may arise during the implementation of this Code. The Board shall be composed of the Municipal Treasurer; one member coming from the local Chamber of Commerce duly nominated by its Board; the SB Chairman of the Committee on Trade and Industry; the Municipal Budget Officer; and the Municipal Assessor. LexLib The Board shall decide on the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 6C.04. Claim for Refund of Tax Credit . No case or proceedings shall be maintained in any court for the recovery of any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 6C.05. Legality of this Code . Any question on the constitutionality or legality of this Code may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this code and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE D Miscellaneous Provisions SECTION 6D.01. Power to Levy Other Taxes, Fees, or Charges . The Municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees, or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 6D.02. Publication of the Revenue Code . Within ten (10) days after its approval, a certified copy of this code shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspaper of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 6D.03. Public Dissemination of this Code . Widest public dissemination of this Municipal Revenue Code shall be the responsibility of the Office of the Municipal Mayor through the Office of the Municipal Treasurer. CHAPTER VII General Penal Provisions SECTION 7.01. Penalties for Violation of this Code . Any person who violates any of the provisions of this code or the rules or regulations promulgated by authority of this code shall, upon conviction, be punished 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. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the Commission of the violation shall be held responsible or liable therefor. Punishment by a fine or imprisonment as herein provided shall not relieve the offender from the payment of the tax, fee or charge imposed under this code. CHAPTER VIII Final Provisions SECTION 8.01. Separability Clause . If for any reason, any section or provision of this code shall be declared to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 8.02. 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 8.03. Repealing Clause . All Ordinances, rules and regulations or parts thereof, in conflict with, or inconsistent with any provisions of this code are hereby repealed or modified accordingly. SECTION 8.04. Effectivity . This ordinance shall take effect on January 1, 2018. CARRIED and APPROVED. ENACTED and PASSED this _________, 2017 at Monkayo, Province of Compostela Valley, Philippines. CIETDc I HEREBY CERTIFY to the correctness of the above-quoted ordinance. JANET BRILLANTES-DIEL Presiding Officer (Municipal Vice Mayor) ATTESTED: MARIE JUDY L. DAMASIN Secretary to the Sanggunian APPROVED: RAMIL L. GENTUGAYA Municipal Mayor n Note from the Publisher: Copied verbatim from the official document. Irregular alphabetical sequence. n Note from the Publisher: Copied verbatim from the official document. Irregular numerical sequence. n Note from the Publisher: Copied verbatim from the official document. Irregular numerical sequence. n Note from the Publisher: Copied verbatim from the official document. Irregular numerical sequence. n Note from the Publisher: Copied verbatim from the official document. Irregular alphabetical sequence. n Note from the Publisher: Copied verbatim from the official document. Irregular alphabetical sequence. n Note from the Publisher: Copied verbatim from the official document. Irregular alphabetical sequence. n Note from the Publisher: Copied verbatim from the official document. Irregular alphabetical sequence.