2018 Revised Revenue Code of the Municipality of Morong, Bataan

June 25, 2018 MORONG MUNICIPAL ORDINANCE NO. 131-18 2018 REVISED REVENUE CODE OF THE MUNICIPALITY OF MORONG, BATAAN Be it ordained by the Sangguniang Bayan of the Municipality of MORONG, BATAAN, that: CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title . This ordinance shall be known as the 2018 Revised Revenue Code of the Municipality of MORONG, BATAAN. SECTION 1A.02. Scope and Application . This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this Municipality. ARTICLE B Construction of Provisions SECTION 1B.01. Words 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. (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: (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; (b) Calibration refers to the act, method or process of testing the accuracy of a dispensing pump meter in delivering gasoline; or measuring that the actual quantity of gasoline being dispensed is within the tolerable minimum quantity as determined under DOE Rules and Circulars; (c) Charges refer to pecuniary liability, as rents or fees against persons or property; (d) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic 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. (e) Corporations 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 engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business; The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines; (e) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20); (f) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties; (g) 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; (h) 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); (i) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine; (j) 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. (k) Motorcycle-for-hire refers to motorcycles used for the transport of goods for a fee; (l) Municipal Waters include not only streams, lakes and tidal waters within the Municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the Municipality touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities; (m) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; (n) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (o) 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; (p) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; (q) 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; (r) 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; (s) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing; (t) 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 provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents or 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; (u) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes; (v) 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 difference persons renting spaces in the complex; (w) Services mean 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; (x) Tax 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 governmental needs; (y) Tricycle refers to a motorcycle with passenger cab usually attached at the right side; (z) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water. CHAPTER II Municipal Taxes ARTICLE A Graduated Tax on Business SECTION 2A.01. Definitions . When used in this Article: (a) Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form; (b) 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; (c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; (d) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; (e) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder; (f) 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; (g) 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; (h) 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; (i) 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; (j) Carinderia refers to any public eating place where foods already cooked are served at a price; (k) 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; (l) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees; As used in this Article, the term "contractor" shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops. milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging hoses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, 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 detectives or watchman agencies; commercial and immigration brokers; 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; (m) 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; (n) Filling Station is a retail station servicing automobiles and other motor vehicles with diesel and oil only; (o) 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; (p) 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; (q) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or 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 or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption; (r) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; (s) 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; (t) 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; (u) Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like; (v) Real Estate Dealer includes any person engaged in the business of buying, selling, exchanging, or renting property as principal and holding himself out as a full or part-time dealer in a real estate or an owner of rental property or properties rented or offered to rent for aggregate amount of One Thousand Pesos (P1,000.00) or more a year. Any person shall be considered as engage in the business as a 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 (P1,000.00) or more a year. An owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred Sixty-Seven (CA 567) shall not be considered as a real estate dealer under this definition; (w) 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. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying; (x) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers; (y) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; (z) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water; (aa) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel; (bb) 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. SECTION 2A.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 or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule: Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum-CURRENT Less than 10,000.00 223.00 10,000.00 or more but less than 15,000.00 294.00 15,000.00 or more but less than 20,000.00 410.20 20,000.00 or more but less than 30,000.00 588.00 30,000.00 or more but less than 40,000.00 892.00 40,000.00 or more but less than 50,000.00 1,115.00 50,000.00 or more but less than 75,000.00 1,764.00 75,000.00 or more but less than 100,000.00 2,230.00 100,000.00 or more but less than 150,000.00 2,940.00 150,000.00 or more but less than 200,000.00 3,750.00 200,000.00 or more but less than 300,000.00 5,530.00 300,000.00 or more but less than 500,000.00 7,450.00 500,000.00 or more but less than 750,000.00 10,840.00 750,000.00 or more but less than 1,000,000.00 13,550.00 1,000,000.00 or more but less than 2,000,000.00 15,620.00 2,000,000.00 or more but less than 3,000,000.00 19,180.00 3,000,000.00 or more but less than 4,000,000.00 22,960.00 4,000,000.00 or more but less than 5,000,000.00 30,200.00 5,000,000.00 or more but less than 6,500,000.00 33,025.00 6,500,000.00 or more At a rate not exceeding fifty and a half percent (50.50%) of one percent (1%) in excess of P6,500,000.00 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, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum-CURRENT Less than 1,000.00 24.80 1,000.00 or more but less than 2,000.00 44.30 2,000.00 or more but less than 3,000.00 68.00 3,000.00 or more but less than 4,000.00 97.20 4,000.00 or more but less than 5,000.00 135.00 5,000.00 or more but less than 6,000.00 164.10 6,000.00 or more but less than 7,000.00 193.30 7,000.00 or more but less than 8,000.00 224.00 8,000.00 or more but less than 10,000.00 253.70 10,000.00 or more but less than 15,000.00 298.00 15,000.00 or more but less than 20,000.00 373.00 20,000.00 or more but less than 30,000.00 446.00 30,000.00 or more but less than 40,000.00 596.00 40,000.00 or more but less than 50,000.00 894.00 50,000.00 or more but less than 75,000.00 1,342.00 75,000.00 or more but less than 100,000.00 1,789.00 100,000.00 or more but less than 150,000.00 2,534.00 150,000.00 or more but less than 200,000.00 3,274.00 200,000.00 or more but less than 300,000.00 4,471.00 300,000.00 or more but less than 500,000.00 5,970.00 500,000.00 or more but less than 750,000.00 8,943.00 750,000.00 or more but less than 1,000,000.00 12,044.00 1,000,000.00 or more but less than 2,000,000.00 13,550.00 2,000,000.00 or more At a rate not exceeding sixty eight percent (68%) of one percent (1%) in excess of P2,000,000.00 The businesses 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 or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents, and medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School supplies; and (8) Cement. 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. Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum-CURRENT P400,000.00 or less 2.51% More than P400,000.00 2.30% The rate of two percent (2.51%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one percent (2.30%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P30,000.00) subject to existing laws and regulations. (e) On contractors and other independent contractors in accordance with the following schedule. Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum-CURRENT Less than 5,000.00 37.75 5,000.00 or more but less than 10,000.00 83.15 10,000.00 or more but less than 15,000.00 141.45 15,000.00 or more but less than 20,000.00 224.50 20,000.00 or more but less than 30,000.00 373.50 30,000.00 or more but less than 40,000.00 522.50 40,000.00 or more but less than 50,000.00 745.00 50,000.00 or more but less than 75,000.00 1,192.00 75,000.00 or more but less than 100,000.00 1,789.00 100,000.00 or more but less than 150,000.00 3,183.00 150,000.00 or more but less than 200,000.00 3,578.00 200,000.00 or more but less than 250,000.00 4,919.00 250,000.00 or more but less than 300,000.00 6,370.00 300,000.00 or more but less than 450,000.00 8,347.00 400,000.00 or more but less than 500,000.00 11,180.00 500,000.00 or more but less than 750,000.00 12,535.00 750,000.00 or more but less than 1,000,000.00 13,890.00 1,000,000.00 or more but less than 2,000,000.00 14,495.00 2,000,000.00 or more At a rate not exceeding sixty five percent (65%) of one percent (1%) in excess of P2,000,000.00 Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P14,495.00 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. (f) On banks and other financial institutions, at the rate of fifty percent of one percent (50% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. On banks and banking institutions Tax on the Gross Receipts of Banks and Banking Institution pursuant to Local Finance Circular No. 2-07, dated February 26, 2007. 1. The tax on banks and banking institutions other financial institutions may be levied on their gross receipts for the preceding calendar year at the rate not exceeding fifty percent (50%) of one percent (1%) of the gross receipts of the preceding calendar year. 2. For this purpose, gross receipts shall only include the following: 2.1 Interest from loans and discounts this represents interest earned and actually collected on loans and discounts. The following is a breakdown: (i) Discount earned and actually collected in advance on bills discounted; (ii) Interest earned and actually collected on demand loan; (iii) Interest earned and actually collected on time loans, including earned portions of interest collected in advance; (iv) Interest earned and actually collected on mortgage contracts receivables. 2.2 Interest earned and actually collected on interbank loans. 2.3 Rental of property this represents the following rental income: (i) Earned portioned of rental collected in advance from lessees of safe deposit boxes; (ii) Rental earned and actually collected from lessees on bank premises and equipment. 2.4 Income earned and actually collected from acquired assets. 2.5 Income from sale or exchange of assets and property. 2.6 Cash dividends earned and received on equity investments. 2.7 Bank commissions from lending activities. 2.8 Income component of rentals from financial leasing. At the time of the annual payment of the tax due, the Head Office of branch of a bank shall submit to the LGU concerned, a notarized Joint Statement of Annual Income (Schedule of Annual Income) for the preceding calendar year, which shall be signed by a designated Officer of the Head Office and by the Branch Manager. 3. All other income and receipts of banks and banking institutions not otherwise enumerated above shall be excluded from the taxing authority of the LGU concerned, such as: 3.1 Interest earned under the expanded foreign currency deposit system. 3.2 Interest accumulated by lending institutions on mortgages insured under Republic Act No. 580, as amended, otherwise known as Home Financing Act. 3.3 Receipts from filing fees, service and other administrative charges. 4. Non-Separability of Banking Business Activities which are inherent, related, necessary or incidental to the banking business shall be treated as one business activity subject to the same tax thereon, which shall be computed on the basis of the combined gross receipts of all said banking activities, as defined above. In view thereof, the provision of Article 242 of the IRR requiring a person or entity to get a separate mayor's permit for each business activity shall not apply to the banking activities, as defined above. 5. Situs of the Tax For purposes of collection of the tax, the following shall apply: (a) All transactions filed with or negotiated in the branch shall be recorded in said branch and the gross receipts derived from said transactions shall be taxable by the city or municipality where such branch is located. This rule shall be applied to: i. Transactions negotiated with and approved by the branch manager under his own authority; or ii. Transactions filed and negotiated in the branch but being beyond the approving authority of the branch manager are forwarded to the Head Office for final approval; or iii. Transaction where the stated address in the loan application of the borrower is the city or municipality where the Bank has a branch, in which case the Head Office upon approval of the loan shall credit the transaction to the Bank Branch. (b) The gross receipts derived from transactions made by the Head Office, except gross receipts recorded in the branches, shall be taxable by the city or municipality where said Head Office is located. (c) In case there is a transfer or relocation of the Head Office or of any branch to another city or municipality, the bank shall give due notice of such transfer or relocation to the chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is affected. 6. Time of Payment The tax on banks due and accruing to the LGUs shall be payable within the first twenty (20) days of January or of each subsequent quarter, as the case may be, unless otherwise fixed in the corresponding local tax ordinance. 7. Examination of Books of Accounts and Pertinent Records (a) The Treasurer of the LGU concerned or through any of his deputies duly authorized in writing may examine the books of accounts and other pertinent records of banks in order to ascertain, assess, and collect the correct amount of tax due. (b) The examination shall be made during regular office hours not oftener than once a year for every tax period, which shall be limited to verifying the summary of transactions contained in the prescribed form submitted by the bank upon which declaration of gross receipts for the preceding calendar year has been based and the tax paid thereon. Such examination on shall be certified by the examining official which certification shall be made of record in the books of accounts of the bank examined. At the time of the annual payment of the tax due, the Head Office or branch of a bank shall submit to the LGU concerned a notarized Joint preceding calendar year, in accordance with a sample form shown below as "annex A" which shall be signed by a designated Officer of the Head Office and by the Branch Manager ANNEX "A" JOINT STATEMENT OF ANNUAL INCOME SUBJECT TO GROSS RECEIPTS TAX PURSUANT TO SECTION 143 OF THE LOCAL GOVERNMENT CODE For the Year Ended Date (In Thousand Pesos) ACCOUNTS REC. NO. AMOUNT A. INTEREST INCOME 1. Interbank Loans Receivables 2. Loans and Discounts 3. Agrarian Reforms/Other Agricultural Credit Loans 4. Bills Purchased 5. Import and Domestic Bills under LC & or TR B. BANK COMMISSION-LENDING ACTIVITIES C. EXTRAORDINARY CREDITS/CHARGES 1. Income from Assets Acquired 2. Profits (Losses) from Assets Sold/Exchange 3. Dividends-Equity Investment D. RENT INCOME 1. Safe Deposit Boxes 2. Bank Premises and Equipment E. INTEREST INCOME IN FINANCIAL LEASING F. TOTAL INCOME SUBJECT TO GRT (A + B + C + D + E) G. TAX DUE (_____% OFF) H. QUARTERLY AMOUNT DUE (G Dividend by 4) Note: This include interest income on demand loans, time loans, discounts, earned and mortgage contract receivables as defined in Central Bank Manual of Accounts for Commercial Bank only. We hereby certify that this Join Statement of Annual income is true and correct. Signed at ________, this _____ day of ________, 2011 Sgd (Designated Officer of the Head Office) Sgd Branch Manager (g) On businesses hereunder enumerated, the graduated tax rates are hereby imposed: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers; 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, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferric wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments; 3. Commission agents; 4. Lessors, dealers, brokers of real estate; 5. On travel agencies and travel agents; 6. On boarding houses, pension houses, motels, apartments, apartelles, and condominiums; 7. Subdivision owners/Private Cemeteries and Memorial Parks; 8. Privately-owned markets; 9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories; 10. Operators of Cable Network System; 11. Operators of computer services establishment; 12. General consultancy services; 13. All other similar activities consisting essentially of the sales of services for a fee. Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum-CURRENT Less than 5,000.00 32.75 5,000.00 or more but less than 10,000.00 74.15 10,000.00 or more but less than 15,000.00 125.45 15,000.00 or more but less than 20,000.00 198.50 20,000.00 or more but less than 30,000.00 329.50 30,000.00 or more but less than 40,000.00 462.00 40,000.00 or more but less than 50,000.00 660.00 50,000.00 or more but less than 75,000.00 1,056.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,376.00 150,000.00 or more but less than 200,000.00 3,168.00 200,000.00 or more but less than 250,000.00 4,356.00 250,000.00 or more but less than 300,000.00 5,544.00 300,000.00 or more but less than 400,000.00 7,392.00 400,000.00 or more but less than 500,000.00 9,900.00 500,000.00 or more but less than 750,000.00 11,100.00 750,000.00 or more but less than 1,000,000.00 12,300.00 1,000,000.00 or more but less than 2,000,000.00 13,800.00 2,000,000.00 or more At a rate not exceeding fifty percent (60%) of one percent (1%) in excess of 2,000,000 Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P13,800.00. (h) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of (not exceeding P 50.00] per peddler annually. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt: from the peddler's tax herein imposed. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. (i) On amusement places shall be taxed at the rate of 2.20% of the gross sales or receipts of the preceding calendar year, such as but not limited to the following: 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, cabarets or dance halls, karaoke bars, skating rinks, bath houses, cabanas, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferns wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments. (j) On proprietors, lessors, and operators of boarding and other lodging houses shall be taxed at the rate of 2.20% of the gross sales or receipts of the preceding calendar year. (k) On proprietors, lessors, and operators of private business establishment shall be taxed at the rate of 2% of the gross sales or receipts of the preceding calendar year. (l) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of (not exceeding P50.00) per peddler annually. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt: from the peddler's tax herein imposed. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. (m) On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchise: Air-conditoned buses Buses without air conditioning "Mini" buses: a) Without aircon b) With aircon Jeepneys/Fieras/Tamaraws Tricycles Van/Taxis, aircon (n) On Electric Cooperative as prescribed by Local Finance Circular No. 1-07 dated June 28, 2007. 1. Pursuant to the provision of Sections 137, 143, and 232 of Republic Act No. 7160, otherwise known as the Local Government Code (LGC) of 1991, in relation to Section 133 (n) of the same Code, provinces, cities and municipalities may impose franchise, business and real property taxes an electric cooperatives registered, supervised and controlled by the National Electrification Administration (NEA). Accordingly, the following guidelines are hereby issued in accordance with Article 287 of the Implementing Rules and Regulations (IRR), prescribing the limitations, manner, and procedure for the imposition of taxes, fees and charges on the subject electric cooperatives and to supplement Articles 226, 232 and 323 of the IRR, with a view of further clarifying the implementation of said provisions consistent with Republic Act No. 9136, otherwise known as the Electric Power Industry Reform Act of 2001 (EPIRA) and other related laws and national policies. 2. Definition of Terms When used herein the term: a. Ancillary Services refer to those services that are necessary to support the transmission of capacity and energy from resources to loads while maintaining reliable operation of the transmission system in accordance with the Act (Section 4 (a), EPIRA Law). b. Appraisal is the act or process of determining the value of property as of a specific date for a specific purpose. It may also be defined as the act of estimating the value of property. It is an estimate or opinion of value, usually market value or value as defined by the appraiser. It is a conclusion which results from a logical and orderly analysis of facts. (Manual on Real Property Appraisal and Assessment Operations, BLGF, January 2006) . c. Assessment is the act or process of determining the value of a property or proportion thereof subject to tax, including the discovery, listing, classification and appraisal of properties. (Manual on Real Property Appraisal and Assessment Operations, BLGF, January 2006) . d. Assessment Level is the percentage applied to the market value to determine the taxable value of the property. (Manual on Real Property Appraisal and Assessment Operations, BLGF, January 2006) . e. Assessment Value is the market value of the property multiplied by the assessment level. It is synonymous to taxable value. (Manual on Real Property Appraisal and Assessment Operations, BLGF, January 2006) . f. Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. (Section 131 (d) of the Local Government Code of 1991 (LGC)). g. Distribution Wheeling Charges refer to the regulated costs or charges for the use of a distribution system and/or the availment of regulated services (Section 4 (p), EPIRA Law). h. Electric Cooperative refers to a non-stock, non-profit membership corporation heretofore formed or organized for the purpose of supplying, promoting, and encouraging the fullest use of electric services on an area coverage based at the lowest cost consistent with sound economy and the prudent management of the business of such corporation (Chapter 3, Section 15, PD 269). i. Fair Market Value (FMV) is the price of which a property may be sold by seller who is not compelled to sell and bought by a buyer who is not compelled to buy. (Manual on Real Property Appraisal and Assessment Operations, BLGF, January 2006). j. Franchise is a right or privilege, affected with public interest which 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 (Section 131 (m) of the Local Government Code of 1991 (LGC)). k. Franchise Area refers to a geographical area exclusively assigned or granted to a distribution utility for distribution of electricity (Section 4 (w), EPIRA Law). l. Generation Charges refer to the costs or charges associated with the acquisition of purchased power. General costs include only those costs that are reasonable, prudently incurred and are eligible for recovery pursuant to the provisions of Republic Act No. 9136 (EPIRA Law). m. 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 or constructively 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) (Section 131 (n) of the Local Government Code of 1991 (LGC)). n. Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached permanently or temporarily to the real property. It includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly and exclusively used to meet the needs of a particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes, without which such industry or facility cannot function. (Manual on Real Property Appraisal and Assessment Operations, BLGF, January 2006) . o. Reinvestment Fund refers to the ERC approved costs or charges imposed on all electric cooperatives consumers to finance the expansion and rehabilitation/upgrading of their existing electric power system (ERC). p. Standard Contract Costs of eligible Contracts of Distribution Utilities refer to the excess of the contracted costs of electricity under eligible contracts of Distribution Utilities over the actual selling price of the contracted energy output of such contracts that would be incurred upon Retail Competition and Open Access. For this purpose, "eligible contracts" are contracts which have been approved by the ERB (now ERC) as of 31 December 2000 (Rule 4 (ffff), IRR of EPIRA Law). q. Stranded Contracts of NPC refer to the excess of the contracted cost of electricity under eligible contracts of NPC over the actual selling price of the contracted energy output of such contracts in the market. Such contracts shall have been approved by the ERB (now ERC) as 31 December 2000 (Rule 4 (gggg), IRR of EPIRA Law). r. Transmission Charge refers to the regulated costs or charges for the use of a transmission system which may include the availment of ancillary services (Section 4 (aaaa), EPIRA law). s. Universal Charge refers to the charge, if any, imposed for the recovery of the Stranded Debts, Stranded Contract Costs of NPC, and Stranded Contract Cost of eligible Contacts of Distribution Utilities and other purposes pursuant to Section 34 of the R.A. 9136, its Implementing Rules and Regulations (IRR). The universal charge is imposed on all electricity end-users for the following purposes: i. Payment for the stranded debts in excess of the amount assumed by the National Government and stranded contracts costs of distribution utilities resulting from the restructuring of the industry; ii. Missionary electrification; iii. The equalization of the taxes and royalties applied to indigenous or renewable sources of energy vis--vis imported fuels; iv. An environmental charge equivalent to one fourth of one centavo per kilowatt-hour (P0.0025/kwh), which shall accrue to an environmental fund to be used solely for watershed rehabilitation and management; and v. A charge to account for all forms of cross-subsidies for period of not exceeding three (3) years. t. System Loss Charge refers to the cost or charge to recover the costs of allowable system loss as allowed and/or approved by the Energy Regulatory Commission. 3. Tax on Gross Receipts of Electric Cooperatives a) The tax on ECs may be levied on their gross receipts for the preceding calendar year, as follows: 1. Franchise tax by provinces and cities at the rate imposed under their enabling tax ordinance; 2. Business tax by municipalities as distributor at the rate imposed under their enabling tax ordinance. For purposes of assessing the electric cooperatives of business tax and for the equitable distribution of its benefits derived there from, the gross receipts shall be based on the sales made to end-users within the respective jurisdiction of each local government unit (LGU). b) For this purpose the franchise and business taxes shall be based on ECs gross receipts as follows: 1. Before the effectivity of the EPIRA Law (1997-2001), franchise and business taxes shall be based on the total gross receipts pursuant to Section 131 (n) of the LGC; 2. Upon the effectivity of the EPIRA law (2002); the basis shall be as follows; Gross receipts: Less: NPC Charges NGCP Charges Reinvestment Fund Universal Charges 3. On the charges being remitted by ECs to NPC and NGCP, the local government unit may impose local taxes considering that both companies are Government-Owned and Controlled Corporations (GOCCs), whose tax exemptions have been withdrawn under Section 193 of the LGC. Said charges pertain to their gross receipts and therefore, the LGUs concerned may directly bill said Corporation for taxation purposes. 4. Imposition of Real Property Taxes on ECs 1. ECs are not covered by the exemption provision under section 234 (c) of the LGC granting exemption to NEAs machineries and equipment in view of the fact that these are not GOCCs but Cooperatives which are governed by RA 6938. 2. ECs are not considered as falling under "Special Classes" of real properties provided under Section 216 of the same Code. 3. The appraisal of real properties of ECs shall be subject to the applicable Schedule of Market Values (SMV) in force during the period of delinquency if any. 4. All taxable real properties such as land, buildings and other improvements owned by NPC, which was transferred to PSALM and NGCP are subject to the real property tax, with an assessment level fixed by an Ordinance, of not exceeding ten percent (10%). 5. Exemption from Local Taxation all ECCs registered, supervised and controlled by the NEA shall be: 1. Exempt from the payments of franchised business and real property taxes prior to the effectivity of the LGC. 2. Exempt from the payment of said local taxes for the period of their Provisional Registration with the Cooperative Development Authority (CDA). (1993/1994-May 4, 1997). The real properties, specifically the machinery and equipment owned by NPC which were transferred to PSALM and NGCP by virtue of EPIRA law, are exempted from the payment of real property tax, for so long as these machinery and equipment are actually, directly, and exclusively used in the generation and transmission of electric power, and the ownership of which, remains with a GOCC (such as PSALM and NGCP), as mandated under sec. 234 (c) of R.A. 7160. 6. Penalties, Surcharges, and Interest a) No surcharges and interests shall be imposed on the tax liabilities of electric cooperatives during the period covered by the TRO issued by the Supreme Court in the case of PHILRECA, et al. vs. The Secretary of DILG and the Secretary of Finance , G.R. No. 143076. b) ECs shall be subject to a maximum interest of up to thirty six (36) months or seventy-two percent (72%) of the taxes on its real property tax delinquencies. c) The Sanggunian may impose a surcharge not exceeding twenty-five (25%) of the amount of taxes, fees, and charges not paid an time and an interest at the rate not exceeding two percent (2%) per month of the unpaid taxes, fees or charges including surcharges until such amount is fully paid but not in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. (Sec. 168, LGC). 7. Mayor's Permit Fee and other Regulatory Fees: a) Local government units are authorized to collect the Mayor's Permit Fee and other regulatory fees and charges from the head office and sub-stations of ECs. b) No such fee or charge shall be based on capital investment or gross sales or receipts of the person or business liable therefor. 8. Examination of Books of Account a) The Treasurer of LGU concerned or through any of his deputies duly authorized in writing may examine the books of accounts and other pertinent records of ECs in order to ascertain, assess, and collect amount of the tax due. b) The examination shall be made during regular business hours, only once for every tax period and shall be limited to verifying the summary of transactions of ECs being examined/audited, upon which the declaration of gross receipts for the preceding calendar year has been based and the tax paid thereon. Such certification shall be made of record in the books of accounts of the ECs. 9. Conflicting Resolutions In case of conflict between an electric cooperative and a local government unit, the issue shall be submitted to the Department of Finance (DOF) through the Bureau of Local Government Finance (BLGF) for resolution. SECTION 2A.03. Presumptive Income Level . For every tax period, the Treasurer's Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. SECTION 2A.04. Exemption . Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article. SECTION 2A.05. Tax on Newly-Started Business . In the case of a newly started business under this Section, the tax shall be one-twentieth of one percent (1/20 of 1%) of the capital investment, In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article, but in no case shall it be not less than one hundred (P100.00) ARTICLE B Other Taxes on Business Tax on Mobile Traders SECTION 2B.01. 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, using a vehicle . Subsumed in this definition are rolling stores , portable stores , and similar arrangements. SECTION 2B.02. Imposition of Tax . There is hereby imposed an annual tax at the rate of one percent (1%) on the gross receipts of Mobile Traders. 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. SECTION 2B.04. Administrative Provisions . (a) The Municipal Treasurer shall determine the taxable gross receipts by applying the Presumptive Income Level Technique provided in this Code, and thereafter assess and collect the tax due. Tax on Operators of Public Utility Vehicles SECTION 2B.05. Imposition of Tax . There is hereby imposed a tax on operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises: Kind of Public Utility Amount of Fee per Annum Air-conditioned buses P1,500.00 per unit/yr. Buses without air conditioning "Mini" buses P750.00 per unit/yr. a) Without aircon P500.00 per unit/yr. b) With aircon P750.00 per unit/yr. Jeepneys/AUVs P1,000.00 per unit/yr. Taxis (Van) Aircon P500.00 per unit/yr. SECTION 2B.06. Time of Payment . The tax shall be paid within the first twenty (20) days of January of each year. Tax on Ambulant and Itinerant Amusement Operators SECTION 2B.07. Imposition of Tax . There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Type of Amusement Amount of Fee Circus, Carnivals (Merry-Go-Round, roller coaster, Ferris wheel, swing, shooting gallery and other similar contrivances) or the like per day P1,000.00 Sports contest/exhibitions per day (Note: A tax shall be imposed if the purpose of this amusement is for fund raising) P500.00 SECTION 2B.08. Time of Payment . The tax herein imposed shall be payable before engaging in such activity. ARTICLE C Exemptions SECTION 2C.01. Exemption . Business engaged in the production, manufacture, refining, distribution of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed under Article A and Article B. SECTION 2C.02. Tax on Newly-Started Business . In the case of a newly started business under this Section, the tax shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article, but in no case shall it be not less than one hundred (P100.00) ARTICLE D Situs of Tax SECTION 2D.01. Situs of the Tax . (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms 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. 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 local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is affected. 2. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4. 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 to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), Section 2A.02 of this Ordinance. (b) Sales Allocation 1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located. 2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality where said principal office is located. 3. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) if all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant or plantation is located. The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for. 4. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: Sixty percent (60%) to the municipality where the factory is located; and Forty percent (40%) to the municipality where the plantation is located. 5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. 6. The foregoing sales allocation under par. (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. 7. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. 8. All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the dais factory shall be taxable by this municipality along with the sales made in the principal office. (c) Port of Loading the municipality where the port of loading is located shall not levy and collect the tax imposable under Article A, Chapter 2 of this Ordinance unless the exporter maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. (d) Route Sales sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. 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. ARTICLE E Payment of Business Taxes SECTION 2E.01. Payment of Business Taxes . (a) The taxes imposed under Section 2A.01 and Section 2B.01 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other 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.01 and Section 2B.01 of this Code 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.01 of this Ordinance 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.01 of this Ordinance 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 2E.02. Accrual of Payment . Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 2E.03. 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. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 2E.04. Administrative Provisions . (a) Requirement . Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit and pay the fee therefor 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. 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, valued at Twenty-Five Pesos (P25.00) or more at any one time, 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) Sworn Statement of Gross Receipts or Sales . Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. (e) 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%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (f) 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 payment of a fee of Fifty (P50.00) Pesos. (g) Transfer of Business to Other Location . Any business for which a municipal 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. (h) Retirement of Business . (1) Any person natural or juridical, subject to the tax on business under Article A, Chapter 11 of this Ordinance 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 and a retirement fee of P500.00 shall be collected. 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 by the LGU concerned 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 address of the business on record to 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 therefor. (2) 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 current 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. (3) The permit issued to a business retiring or terminating its operation shall be surrendered to the Local 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 estate, no additional payment shall be required for the residue of the term for which the tax was paid. CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 3A.01. Mayor's Permit . All persons are required to obtain a Mayor's Permit for the privilege of conducting business within the municipality. SECTION 3A.02. Imposition of Fee . There shall be collected an annual fee for the issuance of a 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 distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for. For purpose of the Mayor's Permit Fee, the following Philippine categories of business sizes are here by adopted: Enterprise Scale PROPOSED PROPOSED Micro-Industry P150,000 and below No specific Cottage Industries Above P150,000 to P1.5M Less than 10 Small-scale Industries P1.5M to P15M 10-99 Medium-scale Industries P15M to P60M 100-199 Large-scale Industries Above P60M 200 or more The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee. (a) On business subject to graduated Fixed taxes Amount of Fee Per Annum Classification/Category Rate of Fee/ Annum 1. On Manufacturers/Importers/Producers Micro-Industry P1,000.00 Small-scale Industries 1,500.00 Medium-Scale Industries 2,000.00 Large-Scale Industries 5,000.00 2. On Banks Rural, Thrift and Savings Banks P5,000.00 Commercial, Industrial and Development Banks 10,000.00 Universal Banks 15,000.00 3. On Other Financial Institutions Small P3,000.00 Medium 7,500.00 Large 15,000.00 4. On Contractors/Service Establishments Micro-Industry P2,500.00 Small-scale Industries 4,000.00 Medium-Scale Industries 6,000.00 Large-Scale Industries 10,000.00 5. On Sub-contractors/Service Establishments Micro-Industry P1,500.00 Small-scale Industries 2,000.00 Medium-Scale Industries 3,000.00 Large-Scale Industries 5,000.00 6. On Wholesalers/Retailers/Dealers or Distributors Micro-Industry P500.00 Small-scale Industries 750.00 Medium-Scale Industries 2,000.00 Large-Scale Industries 5,000.00 7. On Trans-loading Operations/Delivery Operation Small P100.00 Medium 150.00 Large 200.00 8. On Hotels/Motels/Resorts and Others Micro P750.00 Small 3,000.00 Medium 5,000.00 Large 10,000.00 9. On Local Water District and Cooperatives/Private Micro P3,000.00 Small 5,000.00 Medium 7,500.00 Large 15,000.00 10. On Power Company Micro P3,000.00 Small 7,500.00 Medium 15,000.00 Large 30,000.00 11. On Gas Station Micro P5,000.00 Small 10,000.00 Medium 15,000.00 Large 20,000.00 12. On Private Educational Institutions Kindergarten P3,000.00 Elementary and Secondary 4,000.00 Tertiary 10,000.00 Others 6,000.00 13. Other Businesses Micro-Industry P300.00 Small-scale Industries 1,500.00 Medium-Scale Industries 2,500.00 Large-Scale Industries 3,500.00 14. Golf Course Small (1-9 holes) P30,000.00 Medium (10-18 holes) 75,000.00 Large (19-27 holes) 100,000.00 15. Business of Retailing Liquid Petroleum Products Small P750.00 Medium 1000.00 Large 1500.00 Note: The owner and/or operator shall be deemed to be engaged in the ILLEGAL TRADING of Liquid Petroleum Products if he/she operates without the Certificate of Compliance pursuant to Sec. 9 of DOE DC No. 2003-011-10: CERTIFICATE OF COMPLIANCE and/or violates any of the foregoing Sections. SECTION 3A.03. Time and Manner of Payment . The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or 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.04. Administrative Provisions . (a) Supervision and control over establishments and places . The Municipal Mayor shall supervise and regulate all establishments and places where business is conducted. He shall prescribe rules and regulations as may be necessary to maintain peaceful, healthy, 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 residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. 1. For a newly-started business a. Location sketch of the new business c. Department of Trade and Industry (DTI) Registration Certificate with Approved Application Forms, in case of single proprietorship d. Securities and Exchange Commission (SEC) Registration and Articles of Incorporation and By-Laws, in case of partnership or corporation e. A certificate attesting to the tax exemption if the business is exempt f. Certification from the officer in charge of the zoning that the location of the new business is in accordance with zoning regulations g. Tax clearance showing that the applicant has paid his tax obligations to the municipality h. Barangay clearance/proof of filing (in case of non-issuance of barangay clearance within seven (7) working days from date of filing a Mayor's Permit may be issued to the applicant i. Three (3) passport size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager j. Health certificate for all food handlers, and those required under Chapter IV, Art. D of this Revenue Code k. Community Tax Certificate l. Contract of Lease, if leasing 2. For renewal of existing business permits a. Previous year's Mayor's permit b. Copies of the annual or quarterly tax payments c. Copies of all receipts showing payment of all regulatory fees as provided for in this Code d. Certificate of tax exemption from local taxes or fees, if exempt e. Audited Financial Statement prescribed by the Bureau of Internal Revenue for the next preceding year f. SIR Registration Certificate g. Barangay Clearance h. Declaration of previous year's gross sales/receipts 3. For Buses, minibuses, Jeepneys, tricycles and other public utility vehicles (PUVs) a. LTFRB franchise certificate (certified photocopy) b. Driver's license (certified photocopy) c. Latest official receipt (certified photocopy) d. Police clearance e. Residence Certificate f. Barangay Clearance with proof of residence (min. of 5 years) g. Mayor's endorse/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 Revenue 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 provided in this Article. A Mayor's Permit shall not be issued to: (1) Any person who previously violated an ordinance or regulation governing permits granted; (2) Any person whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) Any person who has unsettled tax obligation, debt or other liability to the government; (4) Any person 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 Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of 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 for the payment of the Mayor's Permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and residence of the 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 of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon the payment of Two Hundred Fifty Pesos (P250.00). (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 immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. (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 thirty-first (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 twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (f) Revocation of Permit . The Mayor's Permit may be revoked any of the following grounds: 1. When a person doing business under the provisions of this Revenue Code violates any of its provisions; 2. When the person refuses to pay an indebtedness or liability to the municipality; 4. * When the person abuses his privilege to do business to the injury of the public moral or peace; or * Note from the Publisher: Copied verbatim from the official document. Irregular numerical sequence. 5. 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-repute. 6. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines 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 of the by the person whose privilege is revoked, until restore by the Sangguniang Panlungsod. SECTION 3A.05. Rules and Regulations on Certain Establishments . (a) On restaurants, cafes, cafeterias, carinderias , eateries, food caterers, ice cream and other refreshment parlors, soda fountain bars. 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) Establishments 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 Municipal Health Officer and existing laws or ordinances. (c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer. ARTICLE B Regulatory Fee to Sell/Serve Liquor SECTION 3B.01. Imposition of Fee . There shall be imposed, levied and collected for every person who shall conduct a business or activity within the Municipality of Morong an annual fee at the rates enumerated hereunder for the issuance of Mayor's Permit: KINDS OF LIQUOR Regulatory Fee Per Annum WHOLESALE/ DEALER RETAIL Foreign Liquors (Imported) P3,000.00 1,000.00 Domestic Liquor (Local wine) 1,000.00 350.00 Fermented Liquor Beer 1,500.00 600.00 Distilled Spirits 500.00 300.00 Regulatory Fee in Amusement Places like videoke bar, sing-along Pub houses, resorts and other similar establishments: KINDS OF LIQUOR REGULATORY FEE PER ANNUM Foreign Liquor (Imported) P3,000.00 Domestic Liquor (Local wine) 2,000.00 Fermented Liquor (Beer) 2,500.00 Distilled Spirits 750.00 ARTICLE C Special Permit to Sell Tobacco and/or Cigarettes SECTION 3C.01 Imposition of Fees . There shall be imposed a special permit for any person who shall engage in the sale and manufacture of tobacco or cigarette and shall first secure a Mayor's Permit from the Business & Licensing Office of the Municipal Treasurer and shall pay a corresponding permit fee at the rate enumerated hereunder. NATURE OF BUSINESS RATE OF FEE/ANNUM Wholesale P500.00 Retail 100.00 SECTION 3C.02 Time of Payment . The fee for the issuance of a Special Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. ARTICLE D Tourism Fees SECTION 3D.01. Registration . A registration fee shall be imposed on all tourism establishments, whether operating as principal, branch or extension office within the Municipality of Morong, Bataan payable as follows and without prejudice to the collection of taxes, fees and surcharges imposed under existing laws, ordinances, regulations and other local issuances. An annual registration shall be imposed on all: AMOUNT OF FEE/ANNUM a. Tourist oriented 1. Resort: Class AAA P3,500.00 Class AA 2,000.00 Class A 1,500.00 Special Interest 1,500.00 Environmental Fee P50.00/head 2. Tourist Inn/Pension House 2,000.00 3. Condo/Apartelle/Dormitory: Less than 10 rooms 2,000.00 10 to 20 rooms 3,000.00 More than 20 rooms 5,000.00 b. Tourism-related Establishments 1. Amusement Centers 1,000.00 2. Fitness Centers (gym, slimming salons) 1,000.00 3. Health Clubs (spa, aroma, therapy, massage) 1,000.00 4. Restaurant (fine dining, fast-food, snack counter) 1,000.00 5. Hotels: Deluxe 7,500.00 First Class 5,000.00 Standard 4,000.00 Economy/Dorm-type 3,000.00 ARTICLE E Special Permit for Amenities Inside the Resorts/Golf Course SECTION 3E.01. Imposition of Fees . The Municipal Treasurer shall collect special permit fee imposed under this Article for amenities/facilities before any owner of tourism establishments enumerated hereunder: AMOUNT OF FEE a. Open Cottages P300.00 b. Cabanas: b.1 Small 500.00 b.2 Big 750.00 c. Gazebo 750.00 d. Swimming Pool: d.1 Small 2,000.00 d.2 Medium 2,500.00 d.3 Large 3,000.00 e. Pavilion (Function Hall) 3,000.00 f. Conference Room 3,000.00 g. Rest House (Nipa Hut) 750.00 h. Bungalow-type: h.1 Small (1 BR) 1,500.00 h.2 Large (2 BR or more) 2,000.00 Golf Course AMOUNT OF FEE a. Clubhouse/restaurant P7,500.00 b. Service Center (Golf cars/caddy accessories/Golf gadgets & accessories) 3,500.00 Resort adventure/activity (sports) area/water sports AMOUNT OF FEE a. Zipline/Cable car P2,000.00 b. Firing Range 7,500.00 c. Canoeing/boat rides 1,000.00 d. Speed boat/Jet ski 5,000.00 e. Banca (Motorized) owned by Resort 500.00 SECTION 3E.02 Imposition of Fee . The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit. ARTICLE F Fees for Sealing and Licensing of Weights and Measures SECTION 3F.01. Implementing Agency . The Municipal Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. SECTION 3F.02. Sealing and Testing of Instruments 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 (6) months by the official sealer who shall be 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 provisions of this Article. SECTION 3F.03. 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 therefor to the Municipal Treasurer the following fees: KINDS OF SEALING AND WEIGHING INSTRUMENTS AMOUNT OF FEE (a) For sealing linear metric measures: Not over one (1) meter 75.00 Measure over one (1) meter 100.00 (b) For sealing metric measures of capacity: Not over ten (10) liters 50.00 Over ten (10) liters 70.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kgs. 75.00 With capacity of more than 30 kgs. But not more than 300 kgs. 150.00 With capacity of more than 300 kgs/but not more than 3,000 kgs. 250.00 With capacity of more than 3,000 kgs. 750.00 (d) For sealing scale or balance with complete set of weights For each scale or balance or other balance with complete set of weights for use therewith P800.00 For each extra weight 80.00 (e) For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, and addition service charge of P50.00 for each instrument shall be collected. (f) For sticker 50.00 (g) For registration 50.00 SECTION 3F.04. Payment of Fees and Surcharge . The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees therefor paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 3F.05. Place of Payment . The fees herein levied shall be paid in Municipality the municipality where the business is conducted by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the Municipality/municipality where he maintains his residence. SECTION 3F.06. Exemptions . (a) All instruments for weights and measures used in government work of or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures instruments intended for sale. SECTION 3F.07. Administrative Provisions . (a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his deputies. (b) The Municipal Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and technology. (c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Municipal Auditor or his representative. SECTION 3F.08. Fraudulent Practices Relative to Weights and Measures . The following acts related to weights and measures are prohibited: a) for any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; b) for any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; c) for any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weight or measure has been fully rested, calibrated, sealed or inspected; d) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; e) for any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; f) for any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the, purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; g) for any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefor has expired and has not been renewed in due time; h) for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; i) for any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; j) for any person to fraudulently give short weight or measure in the making of a scale; k) for any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or l) for any person to procure the commission of any such offense abovementioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments. SECTION 3F.09. Penalties . (a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of Section 3F.08 shall, upon conviction, be subject to a fine of not less than Five Hundred Pesos (P500.00) but not more than One thousand pesos (P1,000.00) or by imprisonment of not more than one (1) year, or both, upon the discretion of the court. (b) Any person who shall violate the provisions of paragraph of (g) of Section 3F.08 for the first time shall be subject to fine of not less than Five hundred pesos (P500.00) or by imprisonment of not less than one (1) month but not more than five (5) years, or both, upon the discretion of the court. (c) The owner-possessor or user of instrument of weights and measure enumerated in paragraphs (h) to (k) of Section 3K.08 shall, upon conviction, be subject to a fine of not less than Three hundred pesos (P300.00) or imprisonment not exceeding one (1) year, or both, upon the discretion of the court. ARTICLE G Building Permit Fees SECTION 3G.01. Imposition of Fee . There shall be collected from each applicant for a building permit fees pursuant to Department Order 155, Series of 1992 dated September 25, 1992, of the Department of Public Works and Highways. SECTION 3G.02. Time and Payment . The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Mayor. SECTION 3G.03. Administrative Provisions . In order to obtain a building permit, the applicant shall file an application therefor in writing and on the prescribed form with the Office of the Mayor/Building Official. Every application shall provide the following information: (1) A description of the work to be covered by the permit applied for; (2) Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT and/or copy of the contract of lease over the lot if the applicant is not the registered owner; (3) The use or occupancy for which the proposed work is intended; (4) Estimated cost of the proposed work. To be submitted together with such application are at least five sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans, and by licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Building Official. SECTION 3G.04. Penal Provisions . It shall be unlawful for any person, firm or corporation, to erect, construct, enlarge, alter, repair, move, improve, remove, convert, demolish, equip, use, occupy, or maintain any building or structure or cause the same to be done contrary to or in violation of any provision of the Building Code Any person, firm or corporation, who shall violate any of the provisions of the Code and/or commit any act hereby declared to be unlawful shall upon conviction, be punished by a fine not more than twenty thousand pesos or by imprisonment of not more than two years or by both: Provided, that in case of a corporation, firm, partnership or association, the penalty shall bed imposed upon its official responsible for such violation and in case the guilty party is an alien, he shall immediately be deported after payment of the fine and/or service of sentence ARTICLE H Permit Fee for Zonal/ Locational Clearance SECTION 3H.01. Imposition of Fee . There shall be collected the following fees for the issuance of zoning/ locational clearance. PARTICULAR AMOUNT OF FEE 1. ZONING/LOCATIONAL CLEARANCE A. Single residential structure attached or detached 1. P100,000 and below P288 2 Over P100,000 to P200,000 P576 3. Over P200,000 P720 + (1/10 of 1% in excess of P200,000) B. Apartments/Townhouses 1. P500,000 and below P1,440 2. Over P500,000 to 2 Million P2,160 3. Over 2 Million P3,600 + (1/10 of 1% of cost in excess of P2.M regardless of the number of floors) C. Dormitories 1. P2 Million and below P3,600 2. Over 2 Million P3,600 + (1/10 of 1% cost in excess of P2.M regardless of the number of floors) D. Institutional Project Cost of which is: 1. Below P2 Million P2,880 2. Over 2 Million P2,880 + (1/10 of 1% of cost in excess of P2.M E. Commercial, Industrial and Agro-industrial Project Cost of which is: 1. Below P100,000 P1,440 2. Over P100,000-P500,000 P2,160 3. Over 500,000 P2,880 4. Over P1 Million-P2 Million P4,320 5. Over P2 Million P7,200 + (1/10 of 1%% cost in excess of P2.M) F. Special Uses/Special Projects (Gasoline Station, Cell Sites, Slaughter House, Treatment Plants etc.) 1. Below P2 Million P7,200 + (1/14 of 1% of cost in excess of P2.M) 2. Over P2 Million P7,200 + (1/10 of 1% of cost in excess of P2.M) G. Alteration/Expansion (affected areas/cost only) Same as the original application 2. SUBDIVISION AND CONDOMINIUM PROJECTS (under P.D. 957) A. Subdivision Projects 1. Approval of Subdivision Plans (including townhouses) 1. Preliminary Approval and Location Clearance (PALC) Preliminary Subdivision Development Plan (PSDP) Processing Fee P360/ha. Or a fraction thereof Inspection Fee P1,500/ha. Regardless of density 2. Final Approval and Development Permit Processing Fee P2,880/ha. Regardless of density Additional Fee on Floor Area of housing component P3.00/sq.m. Inspection Fee P1,500/ ha. Regardless of density 3. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 2. Certificate of Registration Processing Fee Processing Fee P2,880 3. License to Sell Processing Fee P216/saleable lot Additional Fee on Floor Area of housing component P14.4/sq.m. Inspection Fee P1,500/ha. Regardless of density 4. Certificate of Completion Certificate Fee P216 Processing Fee Inspection Fee P1,500/ha. Regardless of density 5. Extension of Time to Develop P504 Processing Fee P14.40 sq.m. Additional Fee (unfinished area for development) P1,500/ha. Regardless of density Inspection Fee *Application for CR/LS with DP issued by LGU shall be charge inspection fee B. Condominium Project 1. Approval of Condominium Plans/Final Approval and Development Permit 1. Preliminary Approval and Locational Clearance 2. Final Approval/Development Permit Processing Fee P720 a. Land Area P7.20/sq.m. b. No. of Floors P288/floor c. Building Areas P23.05/sq.m. of GFA Inspection Fee P1,500/ha. 3. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 4. Conversion (affected areas only) -do- 2. Certificate of Registration Processing Fee P2,880 3. License to Sell Residential P17.30/sq.m. of saleable area Commercial P36/sq.m. of saleable area Inspection Fee P1,500/ha. 4. Extension of Time to Develop Processing Fee P504 Additional Fee (unfinished floor area for development) P17.30/sq.m. Inspection Fee P1,500/ha. 5. Certificate of Completion Certificate Fee P216 Processing Fee Inspection Fee P1,500/floor 3. SUBDIVISION AND CONDOMINIUM PROJECTS (under B.P. 220) A. Subdivision Projects 1. Approval of Subdivision Projects 1. Preliminary Approval and Locational Clearance Processing Fee a. Socialized Housing P90/ha. b. Economic Housing P216/ha. Inspection Fee a. Socialized Housing P1,500/ha b. Economic Housing P1,500/ha 2. Final Approval and Development Permit Processing Fee a. Socialized Housing P600/ha. b. Economic Housing P1,440/ha. Inspection Fee c. Socialized Housing P1,500/ha. d. Economic Housing P1,500/ha. (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 4. Building Permit (floor area of housing unit) P7.20/sq.m. 2. Certificate of Registration Processing Fee a. Socialized Housing P420 b. Economic Housing P720 3. License to Sell (per saleable lot) Processing Fee a. Socialized Housing P24/saleable lot b. Economic Housing P72/saleable lot Additional fee on floor area of housing component P3.00/ sq.m. Inspection Fee a. Socialized Housing P1,500/ha. b. Economic Housing P1,500/ha. 4. Extension of Time to Develop Processing Fee a. Socialized Housing P420 b. Economic Housing P504 Additional Fee on (unfinished are for development) P2.88/sq.m. Inspection Fee a. Socialized Housing P1,500/ha. b. Economic Housing P1,500/ha. 5. Certificate of Completion Certificate Fee a. Socialized Housing P180 b. Economic Housing P216 Processing Fee a. Socialized Housing b. Economic Housing Inspection Fee P1,500/ha. 6. Occupancy Permit Processing Fee a. Socialized Housing P6/sq.m. b. Economic Housing P7.20/sq.m. Inspection Fee (saleable floor area of the housing component) c. Socialized Housing P1,500/ha. d. Economic Housing P1,500/ha B. Condominium Projects 1. Approval of Condominium Plans 1. Preliminary Approval and Locational Clearance P720 2. Final Approval and Development Permit Processing Fee a. Total Land Area P7.20/sq.m. b. No. of Floors P144/floor c. Building Areas P5.80/sq.m. of GFA Inspection Fee Inspection Fee P1,500/ha. 3. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 2. Certificate of Registration P720 3. License to Sell a. Residential P7.20/sq.m. of saleable area b. Commercial P10.65/sq.m of saleable area Inspection Fee P1,500/ha 4. Extension of Time to Develop Processing Fee P3.00/sq.m. Inspection Fee (unfinished area for development P1,500/floor 5. Certificate of Completion Certificate Fee P216 Processing Fee Inspection Fee P1,500/floor 4. INSDUSTRIAL/COMMERCIAL SUBDIVISION 1. Approval of Industrial/Commercial Subdivision 1. Preliminary Approval and Locational Clearance Processing Fee P432/ha Inspection Fee P1,500/ha. 2. Final Approval and Development Permit Processing Fee P720/ha Inspection Fee P1,500/ha. (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 2. Certificate of Registration P2,880 3. License to Sell Processing Fee P3.00/sq.m. of land area Inspection Fee P1,500/ha. 4. Extension of Time to Develop Processing Fee P504 Additional Fee (unfinished area for development) P14.40 sq.m. Inspection Fee P1,500/ha. 5. Certificate of Completion Certificate Fee P216 Processing Fee a. Industrial P504 b. Commercial P720 Inspection Fee P1500/ha. 5. FARMLOT SUBDIVISION 1. Approval of Farm lot Subdivision 1. Preliminary Approval and Locational Clearance Processing Fee P288/ha. Inspection Fee P1,500/ha. 2. Final Approval and Development Permit Processing Fee P1,440/ha. Inspection Fee P1,500/ha. (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 2. Certificate of Registration P2,880 3. License to Sell Processing Fee P720/lot Inspection Fee P1,500/ha. 4. Extension of Time to Develop Processing Fee P504 Additional Fee on Floor Area of housing component and other development) P14.40 sq.m. Inspection Fee P1,500/ha. 5. Certificate of Completion Certificate Fee P216 Processing Fee Inspection Fee P1,500/ha. 6. Memorial Park/Cemetery Project/Columbarium 1. Approval of Memorial Park/Cemetery Project/Columbarium 1. Preliminary Approval and Locational Clearance a. Memorial Project P720/ha. b. Cemeteries P266/ha. c. Columbarium P3,600/ha Inspection Fee a. Memorial Project P1,500/ha b. Cemeteries P1,500/ha c. Columbarium P1,500/ha 2. Final Approval and Development Permit a. Memorial Project P3.00/sq.m. b. Cemeteries P1.50/sq.m SECTION 3H.02. Time of Payment . The fees in this Article shall be paid to the Municipal Treasurer. SECTION 3H.03. Administrative Provision . The Municipal Mayor shall administer the provisions of this Article and other existing ordinances, executive orders and laws relating to and governing approval of subdivision plans. ARTICLE I Permit Fees on Tricycle Operation SECTION 3I.01. Definitions . When used in this Article, (a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the former having a total of four wheels, otherwise known as the motorela. (b) Tricycle Operators are persons engaged in the business of operating tricycles. (c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. (d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. (e) Zone is a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may operate without a fixed origin and destination. SECTION 3I.02. Imposition of Fees . There shall be collected an annual fee in the amount of Three Hundred Pesos (P300.00) for the operation of tricycle-for-hire. Other fees on tricycle operations: PARTICULAR Amount of Fee 1. Filing fee P50.00 For the first five (5) units P50.00/unit For each additional unit 20.00 2. Fare adjustment fee for fare increase 250.00 3. Filing fee for amendment of MTOP 150.00 4. Line Dropping Fee 220.00 SECTION 3I.03. Time of Payment . (a) The fee shall be paid to the Municipal Treasurer upon application or renewal of the permit. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. SECTION 3I.04. Administrative Provisions . (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operators Permit (MTOP) from the Sanggunian. (b) The Sanggunian of this municipality shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service. 2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the Municipality unless the applicant is in possession of units with valid registration papers form the Land Transportation Office (LTO). 3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents. 4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. 5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan. 6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceeds forty (40) KPH. The Sangguniang Bayan may provide exceptions if there is no alternative route. 7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e ., service is rendered upon demand and without a fixed route within a zone. (c) The Sanggunian may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer. The official rate to be initially adopted shall be a minimum fee of ____________ Pesos (P______) plus _________ centavos (P0._____) per km. in excess of four (4.0) km. distance pending the enactment of the prescribed fare structure for the zone by the Sanggunian. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (d) The zones must be within the boundaries of this municipality. The existing zones which cover the territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. (e) For the purpose of this Article, a Municipal Tricycle Operator's Permit Regulatory Board is hereby as follows: SB Chairman on Transportation Chairman SB Chairman on Peace & Order & Public Safety Member SB Chairman on Appropriations, Ways & Means Member (f) The Municipal Treasurer shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. ARTICLE J Permit Fee on Circus and Other Parades SECTION 3J.01. Imposition of Fee . There shall be collected a Mayor's Permit Fee of P300.00 per day on every circus and other parades using banners, floats or musical instruments carried on in this municipality. SECTION 3J.02. Time and Manner of Payment . The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least five (5) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 3J.03. Exemption . Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 3J.04. Administrative Provisions . (a) Any persons who shall hold a parade within this municipality shall first obtain from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE K Permit Fees on Fishing Boat SECTION 3K.01. Definitions . When used in this Article: a. Motorized Fishing Boat is a boat propelled by engine. b. Non-motorized Fishing Boat is a boat propelled by muscular power. c. Fishing Boat Operators are persons engaged in the business of operating fishing boats. d. Fishing Boat Operator's Permit (FBOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate fishing boats over the municipal water of the municipality. SECTION 3K.02. Imposition of Fees . There shall be collected an annual franchise fee in the amount of One Hundred Pesos (P100.00) payable on or before January 20 of year for the operation of each fishing boat. I. Other fees on fishing boat operations: AMOUNT OF FEE a) 5-8 horse power P150.00 b) 8-11 horse power 200.00 c) 11-16 horsepower 300.00 d) More than 16 horse power 500.00 e) Non-motorized boat 50.00 SECTION 3K.03. Time of Payment . (a) The annual franchise fee shall be paid to the Municipal Treasurer upon application for an FBOP or renewal thereof. (b) The filing fee shall be paid upon application for an FBOP based on the number of units. (c) Filing fee for amendment of FTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of FBOP. SECTION 3K.04. Administrative Provisions . a) Prospective operators of motorized banca should first secure a Fishing Boat Operator's Permit (FBOP) from the Sangguniang Bayan. b) The Sangguniang Bayan of this municipality shall: 1. Issue, amend, revise, renew, suspend, or cancel FBOP and prescribe the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided after public hearing; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges; and establish and prescribe the conditions and qualifications of service. 2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the FBOP. No FBOP shall be granted by the municipality unless the applicant is in possession of units with valid registration papers form. 3. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan. c) The zones must be within the boundaries of the municipal water of this municipality. The existing zone which covers the territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the FBOP. d) For the purpose of this Article, a Municipal Fishing Boat Operator's Permit Regulatory Board is hereby as follows: SB Committee on Agriculture Chairman SB Committee on Peace & Order & Public Safety Member SB Committee on Appropriations, Ways & Means Member e) The Municipal Treasurer shall keep a registry of all fishing boat operators, which shall include among others, the name and address of the operator and the number and brand of fishing boats owned and operated by said operator. ARTICLE L Permit Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 3L.01. Definitions . When used in this Article: (a) 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. (b) Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both. (c) Gaffer ( Taga-tari ) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (d) Referee ( Sentenciador ) 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 and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. SECTION 3L.02. Imposition of Fees . There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: (a) From the owner/operator/licensees of the cockpit: PARTICULAR Amount of Fee (a) For the owner/operator/licensee of the cockpit: 1. Application filing fee P750.00 2. Annual cockpit permit fee 10,000.00 (b) From cockpit personnel: 1. Promoters/hosts 1,500.00 2. Pit Manager 500.00 3. Referee "Sentenciador" 500.00 4. Bet taker /"Kristo"/"Llamador" 500.00 5. Bet Manager /"Maciador"/'Kasador" 500.00 6. Gaffer "Mananari" 500.00 7. Cashier 500.00 8. Derby Matchmaker 500.00 SECTION 3L.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 cockpit registration fee is also payable upon application for a permit before a cockpit can 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 on the birth month of the permittee. SECTION 3L.04. Administrative Provisions . (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (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 Law or 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, referees, cashiers, bet managers, pit 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 Mayor's Permit shall be issued. SECTION 3L.05. Applicability Clause . The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE M Special Permit Fee for Cockfighting SECTION 3M.01. Definitions . When used in this Article: (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada, " or its equivalent in different Philippine localities. (b) Local Derby is an invitational cockfight participated in by gamecockers or cockfighting "afficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting "afficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 3M.02. Imposition of Fees . There shall be collected the following fees per day for cockfighting: KINDS OF COCKFIGHTING EVENTS Amount of Fee (a) Special cockfights (Pintakasi) P1,500.00 (b) Special Derby Assessment for Promoters: Two-cock Derby 1,000.00 Three-cock Derby 3,000.00 Four-cock Derby 4,000.00 Five-cock Derby 5,000.00 SECTION 3M.03. Exclusions . Regular cockfights i.e ., those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. SECTION 3M.04. Time and Manner of Payment . The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 3M.05. Administrative Provisions . (a) Holding of 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, carnival, 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 Day and during Registration Days for such election or referendum. (b) 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 tourists, or for returning Filipinos, commonly known as " Balikbayans, " 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. (c) Cockfighting officials. Gaffers, referees, 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 takes, or promoters licensed by the Municipality shall officiate in all kinds of cockfighting authorized herein. ARTICLE N Permit Fee on Occupation or Calling Not Requiring Government Examination SECTION 3N.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 be engaged in the practice of the occupation or calling not requiring government examination with the Municipality as follows: OCCUPATION OR CALLING Rate of Fee Per Annum (a) On employees and workers in generally considered "Offensive and Dangerous Business Establishments" P200.00 (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public 200.00 (c) On employees and workers in food or eatery establishment 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, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chamber-maid, cook, criminologist, electrician, electronic technician, club/floor manager. Forensic electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant mechanic, certified " hilot, " painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver ( cochero ), taxi, dancer, stage-performer salesgirl, sculptor, waiter or waitress and welder 200.00 SECTION 3N.02. Exemption . All professionals who are subject to the Professional Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. SECTION 3N.03. Person 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: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; Ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. (2) Employees and workers in commercial establishments cinematography film storage; cold storage's or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junks shop; hardwares; pest control services; printing and publishing houses; service station; slaughter-houses; 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 supermarkets; beauty salons; tailor shops; dress shop; bank 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 o paying public. (c) Employees and workers in food or eatery establishments such as but not limited to the following: (1) Employees and workers in canteen, carinderia , catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains; (2) Stallholders, employees and workers in public markets; (3) Peddlers of cook or uncooked foods; (4) All other food peddlers, including peddlers of seasonal merchandise. (d) Employees or workers in night or night and day establishments such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during night time. In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. (e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the Municipality aside from those already specifically mentioned in Section P.02. SECTION 3N.04. Time and Manner of Payment . The fees prescribed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter 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 3N.05. Surcharge for Late Payment . Failure to pay the fee prescribed in 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 Municipality to another, it shall be the duty of the new owner, agent or 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 to starts working. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee next following calendar. SECTION 3N.06. Administrative Provisions . (a) 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. (b) 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 or cessation of the practice of the said occupation or calling. ARTICLE O Registration and Transfer Fees on Large Cattle SECTION 3O.01. Definition . For purposes of this Article, "large cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. SECTION 3O.02. Imposition of Fee . The owner of a large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: REGISTRATION AND TRANSFER Amount of Fee (a) For Certificate of Ownership P200.00 (b) For Certificate of Transfer 200.00 (c) For Certificate of Private Brand 200.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 3O.03. Time and Manner of Payment . The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. SECTION 3O.04. Administrative Provisions . (a) Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years. (b) The ownership of large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. (c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser, the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the Municipality issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. SECTION 3O.05. Applicability Clause . All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. ARTICLE P Fees on Impounding of Stray Animals Section 3P.01. Definition . When used in this Article. (a) Astray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at-large in public or private places whether fettered or not. (b) Public Place includes national, Municipality, or barangay streets, parks, plazas, and such other places open to the public. (c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animal. (d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family. SECTION 3P.02. Imposition of Fee . There shall be imposed the following fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places: PENALTY SHARING (administrative fine) a. Cattle/carabao/horse P2,500.00/animal P1,000.00 - for apprehender P300.00 additional penalty for each day of impoundment 1,000.00 - for the barangay 500.00 - for caretaker b. Hog/goat P500.00/animal P250.00 - for apprehender P100.00 additional penalty for each day of impoundment 250.00 - for the barangay c. Dogs/cats P500.00/animal P300.00 - for apprehender P100.00 additional penalty for each day of impoundment 200.00 - for the barangay d. Poultry & other animals not mentioned above. . . . 100.00/animal P50.00 - for apprehender P50.00 - for the brgy. SECTION 3P.03. Time of Payment . The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal to its owner. SECTION 3P.04. Administrative Provisions . (a) For purposes of this Article, the Barangay Tanods of the Municipality are hereby authorized to apprehend and impound astray animals in the Municipal corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the Municipal Hall for two (2) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The Municipal Mayor and Municipal Treasurer shall be informed of the impounding. (b) Impounded animals not claimed within three (3) days after the date of impounding shall be sold at public auction under the following procedures: 1. The Municipal Treasurer shall post notice for three (3) days in three (3) conspicuous places including the main door of the Municipal Hall and the public markets. The animal shall be sold to the highest bidder. Within three (3) days after the auction sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor. 2. The owner may stop the sale by paying at any time before or during the auction sale, the impounding fees due and the cost of the advertisement and conduct of sale to the Municipal Treasurer, otherwise, the sale shall proceed. 3. 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. 4. In case the impounded animal is not disposed of within the three (3) days from the date of notice of public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the poundage fees due. SECTION 3P.05. Penalty . Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines: Any violation of this Ordinance by any person, firm, poultry trader, farm owner shall be liable to prosecution and upon conviction shall be subject to a fine of not less than One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, upon discretion of the Court, pursuant to Article 516 of the Local Government Code of 1991; In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner. ARTICLE Q Permit Fee on Film-Making SECTION 3Q.01. Imposition of Fee . There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this Municipality. KINDS OF ACTIVITY Rate of Fee per Filming/Coverage a. Commercial movies P10,000.00 b. Television series 7,500.00 c. Commercial advertisements 5,000.00 d. Documentary film 3,000.00 e. Videotape coverage 750.00 In cases of extension of filming time, the additional amount of P1,000.00 must be paid prior to extension to filming time. SECTION 3Q.02. Time of Payment . The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit seven (7) days before location-filming is commenced. ARTICLE R Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 3R.01. Imposition of Fees . There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment rented out in this Municipality. KINDS OF MACHINERY & EQUIPMENT Rate of Fee Per Annum (a) Hand Tractors P300.00 (b) Light Tractors 750.00 (c) Heavy Tractors 2,000.00 (d) Bulldozer 1,500.00 (e) Forklift 2,000.00 (f) Heavy Graders 1,500.00 (g) Light Graders 350.00 (h) Mechanized Threshers 1,500.00 (i) Manual Threshers 500.00 (j) Cargo Truck 5,000.00 (k) Dump Truck 3,500.00 (l) Road Rollers 2,500.00 (m) Pay loader 3,500.00 (n) Prime movers/Flatbeds 3,000.00 (o) Backhoe 3,500.00 (p) Rock Crusher 6,000.00 (q) Batching Plant 10,000.00 (r) Transit/Mixer Truck 5,000.00 (s) Crane 5,000.00 (t) Other heavy equipment not enumerated above 2,500.00 (u) Other agricultural machinery not enumerated above 1,000.00 SECTION 3R.02. Time and Manner of Payment . The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's permit. SECTION 3R.03. Administrative Provisions . The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner. ARTICLE S Permit and Inspection Fee on Machineries and Engines SECTION 3S.01. Imposition of Fee . There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules: KINDS OF MACHINERIES & ENGINES Rate of Fee/ Piece/ Annum (a) Internal combustion engines 1. 2Hp and below P300.00 2. 5Hp and below but not lower than 300.00 3. 3Hp 400.00 4. 10Hp and below but not lower than 400.00 5. 5Hp 500.00 14Hp and below but not lower than 10Hp Above 15Hp (b) Other stationary engines or machines 1. 3Hp and below 300.00 2. 5Hp and below but not lower than 300.00 3. 3Hp 400.00 4. 10Hp and below but not lower than 400.00 5. 5Hp 500.00 14Hp and below but not lower than 10Hp Above 14Hp (c) Electrical generators and other machine propelled by electric motors 600.00 SECTION 3S.02. Time of Payment . The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty (20) days of January, or of every quarter as the case may be. SECTION 3S.03. Administrative Provision . No engine or machine mentioned above shall be installed or operated within the limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article ARTICLE T Permit fee for the Storage of Flammable and Combustible Materials SECTION 3T.01. Imposition of Fee . Every person or entity who operates and maintain storage facilities and depots, used for flammable, combustible or explosive substance within the Municipality shall secure a yearly permit or Certificate of inspection as to compliance with standard safety requirements and regulations from the Municipal Health Office and the Municipal Engineer's Office in coordination with the Municipal Fire Marshall and shall pay the following Regulatory Fees on business of hazardous and dangerous life and limb, to be computed on the basis of the total volume or wright, as the case may be on the substances which are stored in or used by the facilities or depots during the preceding calendar year. There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: KINDS OF FLAMMABLE AND COMBUSTIBLE MATERIALS Rate of Fee A. Storage of gasoline, diesel, fuel, kerosene and similar products 1. 500 to 2,000 liters P500.00 2. 2,001 to 5,000 liters 800.00 3. 5,001 to 20,000 liters 1,000.00 4. 20,001 to 50,000 liters 2,000.00 5. 50,0001 to 100,000 liters 2,500.00 6. Over 100,000 liters 5,000.00 B. Storage of cinematographic film (not more than 500 kilos) 200.00 C. Storage of celluloid D. Storage of Calcium carbide 1. Less than 50 kilograms P14.00 2. 50 to 90 kilograms 18.00 3. 100 or more kilograms 36.00 E. Storage of tar, resin and similar materials 1. Less than 1,000 kls P12.00 2. 1,000 to 2,500 kls 28.00 3. 2,500 to 5,000 kls 54.00 4. Over 5,000 kls 90.00 F. Storage for coal deposits 1. Below 100 tons (4,000-20,000 k1s.) 54.00 2. 100 tons or above (over 20,000 kls.) 90.00 G. Storage for combustible, flammable or explosive, LPG P500.00 H. Substance not mentioned above P100.00 SECTION 3T.02. Time of Payment . The fees imposed in this Article shall be paid to the Municipal Treasurer upon application for his permit with the Mayor to store the aforementioned substances. SECTION 3T.03. Administrative Provisions . (a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefor. Gasoline or naphtha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. (b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefor. ARTICLE U Permit Fee for Temporary Use of Roads, Streets, Sidewalk, Alleys, Patios, Plazas and Playgrounds SECTION 3U.01. Imposition of Fee . Any person that shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in this municipality in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule: PURPOSE Rate of Fee 1. For construction P300.00/sq.m. per week or fraction thereof 2. Other P50.00/sq.m per day For wake and other charitable, religious and educational purposes, use and/or occupancy is exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. SECTION 3U.02. Time of Payment . The fee shall be paid to the Municipal Treasurer upon application of the permit with the Municipal Mayor. SECTION 3U.03. Administrative Provisions . The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee. ARTICLE V Permit Fee for Excavation SECTION 3V.01. Imposition of Fee . There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this Municipality. KIND OF EXCAVATIONS AMOUNT OF FEE (a) For crossing streets with concrete pavement: 1. For crossing concrete pavement (minimum area 2.00 x 6 m., 12 sq.m.) P8,400.00 2. For crossing across base of streets with concrete pavement, per linear meter (boring method) 950.00/linear meter (b) For crossing streets with asphalt pavement: 1. Minimum fee 2,500.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.80m) 440.00/linear meter (c) For crossing the streets with gravel pavement: 1. Minimum fee 1,500.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.3 meters) 350.00 d) For crossing existing curbs and gutters resulting in the damage 5,500.00 e) Additional fee for every day of delay in excess of excavation period provided in the Mayor's permit 1,000.00 f) For along streets, and/or roads with concrete, asphalted and gravel pavement (minimum width of excavation - 0.5 meters) 40.00/linear mtr. g) For electrical pole 100.00 pole h) For digging of water source 1,000.00 i) For all other excavations not mentioned 1,000.00 SECTION 3V.02. Time and Manner of Payment . The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. A cash deposit in an amount equal to the cost of the pavement to be excavated 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 thirty (30) days after the purpose of the excavation is accomplished. SECTION 3V.03. Administrative Provisions . (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the Municipal streets unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation. (b) The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. (c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. ARTICLE W Permit Fee on Other Parades SECTION 3W.01. Imposition of Fee . There shall be collected a Mayor's Permit Fee of P1,000.00 per day on other parades using banners, floats or musical instruments carried on in this Municipality. SECTION 3W.02. Time and Manner of Payment . The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least Five (5) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 3W.03. Exemption . Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 3W.04. Administrative Provisions . (a) Any persons who shall hold a parade within this Municipality shall first obtain from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE X Permit Fee for the Conduct of Group Activities SECTION 3X.01. Imposition of Fee . Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this Municipality shall obtain a Mayor's permit therefor for every occasion of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule: KINDS OF ACTIVITY Amount of Fee 1. Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets P1,500.00 2. Dances P1,000.00 3. Coronation and trill P1,000.00 4. Promotional sales P1,500.00 5. Other group activities P1,500.00 SECTION 3X.02. Time of Payment . The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor. SECTION 3X.03. Exemption . Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall 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. SECTION 3X.04. Administrative Provision . A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the Municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE Y Permit Fees for Signs or Signboards Structures SECTION 3Y.01. Definitions . When used in this Code Advertising Sign A sign or signboard structure that directs attention to a business, profession, commodity, service or entertainment conducted, sold or offered at a place other than where the business, profession, etc., is located. An off-premise sign. Back-to-Back Sign Advertising sign consisting of two signboards oriented in opposite direction. (DOUBLE FACED) Billboard A display panel for posting advertising material. Business Sign An 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. An on-premise sign. Display Sign Any material, device or structure that is arranged, intended, designed, or used as an advertisement, announcement or directory that includes a sign, sign screen, signboard or advertising device of any kind. Display Stand Any movable structure, table showcase, cabinet and the like where commodities, products are displayed. Electrical Sign Any sign which has characters, letters, figures, designs, faces, backgrounds, or outline illuminated by incandescent or fluorescent lamps or luminous tubes as part of the sign or signboard proper. These light sources are external or internal. Electronic Sign An electronically operated advertising medium like lighted electronic diodes, etc. Ground Sign An on-premise sign or signboard structure with the support resting on the ground, of which height shall not exceed six (6.00) meters. Imprint A plaque or sticker identifying the service provider/owner, office address, telephone number and other information. Poster A fabricated flat surface upon which a message or information is posted or painted. Roof Mounted Sign A sign installed on roofs, roof decks. Sign/Signboard Any letter, word, numerical, pictorial presentation, illustration, declaration, emblem, logo, device, symbol or trademark, banner or pennant, whether illuminated or not, electronic, static or dynamic, or any figure or similar character that is attached to, painted on, or in a manner represented on a building or structure used to announce, direct attention to or advertise and visible to the public. Sign Structure Any means to support the installation of sign/signboard and this includes the structural frame, anchorages and fasteners to support and suspend such sign/signboard. Temporary Sign Advertisement/Announcement using cloth or other light and combustible material with or without frame and installed for a limited period. Wall Sign An advertising sign that is painted on, attached or fastened to the surface of the wall or any part of a building the surface of which is parallel to the wall surface. SECTION 3Y.02. Imposition of Fee . There is hereby imposed a fee on signs or signboard structures at the rate prescribed hereunder: SIZE RATE/ANNUM 1. one square meter & below P100.00/pc. (Minimum) 2. more than one square meter Additional P50.00/square meter or fraction thereof SECTION 3Y.03. Time and Manner of Payment . The fees prescribed in this Article shall be paid to the Municipal Treasurer of this municipality upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee shall be paid first before the advertisement, sign, signboard or billboard is displayed or distributed. SECTION 3Y.04. Requirements . Any person desiring to display signs, signboards, billboards, advertisements and streamers shall file an application with the Business Permit and Licensing Office on the required form together with the approved sign permit issued by the Municipal Engineer SECTION 3Y.05. Exemptions . All government units or entities are exempted only from the payment of fees and charges herein provided. ARTICLE Z Pole Fee SECTION 3Z.01. Imposition Fee . There shall be collected a pole fee of P50.00 per annum for every post constructed or erected by electric, telecommunications, cable televisions and other companies in any area of jurisdiction of this municipality. For attachment P25.00 per attachment (to be paid by any entity who attaches to the pole of other). SECTION 3Z.02. Time and Manner of Payment . The fee imposed herein shall be due and payable within the first twenty days (20) of January of each year. For each post constructed or erected after the first twenty days (20) of January, the fee shall be paid without penalty within first twenty days (20) of the quarter following the date of construction or erection. SECTION 3Z.03. Administrative Provision . (a). The herein referred companies shall submit to the Municipal Treasurer the inventory of their respective post which shall then be periodically inspected by the Municipal Engineering Office for their compliance to safety and security standards. (b). The Municipal Treasurer and Engineering Office shall keep a register or record of all posts constructed or erected in the locality. (c). A permit must be secured from the Mayor's Office before any post is constructed or erected after payment of the prescribed pole fee. ARTICLE ZA Permit Fee on Cell Sites, Telephone and other Communication Services SECTION 3ZA.1.01. Imposition of Fee . There shall be collected an annual permit fee of Ten Thousand Pesos (P10,000.00) on Telephone, Telegraph and other Telecommunication Company and for Cell Site is Twenty Thousand Pesos (P20,000.00) for operating within the municipality. Additional annual permit fee of Two Hundred Fifty Pesos (P250.00) shall likewise be collected for every telephone booth installed and operated outside the telephone office or station. SECTION 3ZA.1.02. Time and Manner of Payment . The annual fee imposed herein shall be due and payable within the first twenty days (20) of January of each year. SECTION 3ZA.1.03. Administrative Provisions . (a) A sticker with a corresponding registry number shall be provided by the municipal treasurer for every telephone booth. (b) The municipal treasurer shall keep the record of telephone booths installed in the locality. (c) A permit must be secured from the Mayor's Office before installation of new telephone booths after payment of Two Hundred Fifty Pesos (P250.00). ARTICLE ZB Permit Fee on Automated Teller Machine, Vendo Dispensing Machine & the like SECTION 3ZB.01. Imposition of Fees . There shall be collected a fee of P50.00 per unit/annum for every machine installed in any establishment/store which are herein stated below in any area of jurisdiction of this municipality. DISPENSING MACHINE 1. Vendo Dispensing Machine (for coffee & other hot drink, soda & other cold drink, newspaper, medicine & hygiene products, snack & sweets, ice cream & frozen food) 2. POS (Point of Sale) Machine 3. Credit Card Terminal 4. ATM (Automated Teller Machine) 5. Gumball & Novelty Machine 6. Other (not listed above) SECTION 3ZB.02. Time and Manner of Payment . The annual fee imposed herein shall be due and payable within the first twenty days (20) of January of each year. SECTION 3ZB.03. Administrative Provision . (a). The herein referred owners/companies/stores/establishments shall submit to the Municipal Treasurer the inventory of their respective dispensing machine which shall then be periodically inspected by the Sanitation Inspector & Municipal Treasurer's Office for their compliance to food safety and security standards, respectively. (b). The Municipal Treasurer shall keep a registry of all dispensing machine which shall include the product being dispensed of, name & address of owner and such other information being required of. CHAPTER IV Service Fees ARTICLE A Secretary's 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 this Municipality. Mayor's/Sangguniang Bayan's Office & Other Offices Amount of Fee (a) For every page or fraction thereof typewritten (not including the certificate and notation) P60.00 (b) For each certificate of correctness (with seal of Office) written on the copy or attached thereto 60.00 (c) For certifying the official act of the Municipal Judge or other judicial certificate with seal 60.00 (d) For certified copies of any papers, records, decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page 60.00 (e) Photocopy or any other copy produced by copying machine per page 2.00 (f) Affidavit signed by the Municipal Mayor 75.00 MUNICIPAL SOCIAL WELFARE & DEVELOPMENT OFFICE (a) Travel Clearance Assessment 150.00 (b) Pre-marriage counseling 150.00 (c) Solo parent certification/I.D. 100.00 (d) Custody of Minor or per guardianship 100.00 (e) Emancipation of Minor 150.00 (f) Mayor's permit for solicitation/Fund raising 300.00 SECTION 4A.02. Exemption . The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 4A.03. Time and Manner of Payment . The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any Municipal record or document is made. ARTICLE B Assessor's Annotation and Certification Fees SECTION 4B.01 Imposition of Fees . There shall be collected for services rendered by any person requesting for the annotation of certain documents, certified true copy Tax Declaration, and other certifications from the Municipal Assessor's Office of this municipality, the following fees: AMOUNT OF FEE (a) Certified True Copy of Tax Declaration (inclusive of I.T. fee P50.00) P100.00 i. Annotation of bail, amortization, mortgage and encumbrances 100.00 ii. Certification of ownership & other certification 100.00 iii. Transfer of ownership/Subdivision of lot (inclusive of I.T. fee P100.00) 300.00 iv. Inspection Fee 100.00 (b) Certified copy of Tax map 100.00 SECTION 4B.02 Time of Payment . The fees shall be paid to the Municipal Treasurer before the issuance of the documents being requested. ARTICLE C Local Civil Registry Fees SECTION 4C.01. Imposition of Fees . There shall be collected for services rendered by the Municipal Civil Registrar of this Municipality the following fees: (a) Marriage Fees: AMOUNT OF FEE 1. Application for marriage license 120.00 2. Marriage license 2.00 3. Marriage solemnization 180.00 4. Marriage cert. 100.00 5. Processing fee 50.00 6. Miscellaneous fee 50.00 7. Parental consent advice fee 50.00 (b) For registration of the following: 1. Legal Instrument (Legitimation) 100.00 2. Admission of paternity 100.00 (c) Certified True Copy & Certification of any document in the registr y 100.00 1. Secretary's Fee 30.00 2. Certificate of legal instrument 50.00 (d) Burial Fee 1. Burial Permit 100.00 2. Transfer of Cadaver 100.00 3. Fee Exhumation of Cadaver/Remain 150.00 (e) Filing Fee (as per R.A. 9048) 1. Change of First Name (CFN) 3,000.00 2. CORRECTION of Clerical Error (CCE) 1,000.00 (f) Additional Fee For Migrant petitioner 1. Change of First Name (CFN) 1,000.00 2. CORRECTION of Clerical Error (CCE) 500.00 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, except those copies required by courts at the request of litigants, in which case the fee should be collected. (b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. (c) Burial permit of a pauper, per recommendation of the Municipal Mayor. SECTION 4C.03. Time of Payment . The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 4C.04. Administrative Provision . A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning. ARTICLE D Police Clearance Fee SECTION 4D.01. Imposition Fee . There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this Municipality the following fees: PURPOSE OF CLEARANCE Amount of Fee 1. For employment, scholarship, study grant and other purposes not hereunder specified P50.00 2. For change of name 50.00 3. For application for Filipino Citizenship 50.00 4. For passport or Visa application 150.00 5. For firearms permit application 120.00 6. For PLEB clearance 50.00 7. For Police Report 50.00 SECTION 4D.02. Time of Payment . The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate. ARTICLE E Sanitary Inspection Fee SECTION 4E.01. Imposition of Fee . There shall be collected the form every owner/operator of business, industrial, commercial, or agricultural establishments, accessorias, buildings or houses for rent shall secure sanitary certificate or permit for the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public upon payment to the Municipal Treasurer of an annual fee in accordance with the following schedule. AMOUNT OF FEE a) Gasoline service and filling station P500.00 b) Medical/dental clinics, laboratory and animal hospital 500.00 c) Dwellings and other spaces for lease or rent, Hotels, motels, apartelles, pension inns, drive inns: 50.00/door Apartments, per door 50.00 Houses for rent 200.00 d) Institutions of learning 200.00 e) Telegraph, teletype, cable and Wireless communication companies 1,000.00 f) Telephone, electric and power companies Main Office Every branch office 1,000.00 g) Administration, display offices, and/or offices of professionals 200.00 h) Lending investors 350.00 i) Amusement places, such as theaters, coliseums, sauna baths, massage clinics, operators of golf course, cockpit arenas, bowling alleys, stadia 500.00 j) Other amusement places not mentioned above 1,000.00 k) Public eating places, such as restaurant, refreshment parlor, carinderia, etc. with less than 50 personnel 500.00 l) Establishment offering services such as welding, vulcanizing, printing, publishing, tailoring, barbering, and other similar services 350.00 m) Funeral parlors 1,000.00 n) Wholesalers & Retailers and other establishment not included in the above 150.00 In case where a single person, partnership, or corporation conducts or operates two or more businesses on one place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. o) Occupancy sanitary permit fees shall be imposed on newly constructed buildings/dwelling houses, as follows: 150.00 1. Residential 100.00 2. Commercial 300.00 3. Industrial 500.00 During the processing of the Building Permit, application for the same should pass through the Municipal Health Officer. SECTION 4E.02. Time of Payment . The fees imposed in this Article shall be paid to 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. SECTION 4E.03. Administrative Provisions . (a) 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. (b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. SECTION 4E.01. Imposition of Fee . There shall be collected the following annual fees from each business establishment in this Municipality or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: SECTION 4E.02. Time of Payment . The fees imposed in this Article shall be paid to 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. SECTION 4E.03. Administrative Provisions . (a) 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. (b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. ARTICLE F Service Fees for Health Examination SECTION 4F.01. Imposition of Fee . There will be collected a fee of Fifty Pesos (P50.00) from any person who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinances. A fee of Ten Pesos (P10.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer. SECTION 4F.02. Time of Payment . The fee shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued. SECTION 4F.03. Administrative Provisions . (a) Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter. 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools, dance halls and night clubs include dance instructors, hostess, cooks, bartenders, waitresses, etc. 4. Tonsorial and beauty establishments include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc. 5. Massage clinics and sauna bath establishments include masseurs, massage clinic/sauna bath attendants, etc. 6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums. (b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. (c) The Municipal Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. SECTION 4F.04. Penalty . A fine of One Thousand Pesos (P1,000.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. ARTICLE G Service Fee for Garbage Collection SECTION 4G.01. Imposition of Fee . There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule: KINDS OF ESTABLISHMENTS Amount of Fee Per Annum Contractors, Manufacturers, Millers, Assemblers, Processors and Similar Business a. Not more than 100 sq. m. P5,000.00 b. More than 100 sq. m 7,000.00 Resorts, Hotels, Apartments, Motels and Lodging Houses a. Class AAA 7,500.00 b. Class AA 5,000.00 c. Class A 3,000.00 Restaurants, Day and Night Clubs, Cafes, and Eateries a. Not more than 50 sq. m. 500.00 b. More than 50 sq. m 1,000.00 Hospitals, Clinics, Laboratories and similar business a. Not more than 10 sq. m. 250.00 b. More than 10 sq. m. 500.00 Note: Joint DENR-DOH Admin. Order No. 02, S. 2005 dated August 24, 2005 (Policies and Guidelines on effective and proper handling, collection, transport, treatment, storage and disposal of health care wasters.) Movie houses and Retailers a. Not more than 10 sq. m. 300.00 b. More than 10 sq. m. 1,000.00 Other Business not mentioned above a. Not more than 10 sq. m. 300.00 b. More than 10 sq. m. 500.00 Residential Lot/House a. Not more than 500 sq. m. 200.00 SECTION 4G.02. Time of Payment . The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the tenth (10th) day of every month or the authorized representative who shall collect the said fee from the establishment. SECTION 4G.03. Administrative Provisions . (a) For purposes of the imposition, the area of garbage collection shall only be the business area of the town proper and Public Market. (b) The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection. (c) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month of the said business establishment to find out whether garbage is properly disposed of within the premises. (d) This Article shall not apply to business operators or establishments which provides their own system of garbage disposal. CHAPTER V Municipal Charges ARTICLE A Rentals of Personal and Real Properties Owned by the Municipality SECTION 5A.01. Imposition . The following rates of rental fees for the use of real and personal properties of this Municipality shall be collected: Rate of Rental 1. Land Only (per sq.m) (a) Located in commercial/industrial area P150.00/mo. (b) Located in residential area 100.00/mo. (c) Others 100.00/mo. 2. Building (per sq.m of floor area) (a) Located in commercial/industrial area: 300.00 Aircon 150.00/mo. Without Aircon 3. Vehicles and Equipment (a) Dump truck 1,000.00/hr. or 8,000.00/day (b) Tractor P1,000.00 for 1st passing/hectare and 500.00 for 2nd passing/hectare (Note: For multi-story structures rates can be categorized based on floor location as in ground floor, corner, etc.) SECTION 5A.02. Time of Payment . The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, before the use or occupancy of the property. ARTICLE B Charges for Parking and Transport/Terminal Fees SECTION 5B.01. Imposition of Fee . There shall be collected fees for the use of Municipal owned parking area or designated streets for pay parking in accordance with the following schedule: NATURE RATE PER TRIP A) Terminal Fees Vehicle Type: Passenger Jitneys 20.00 Passenger Bus 30.00 Passenger Van 15.00 B) Parking Rates Private Cars and Service Vehicles 10.00 Cargo Trucks/Delivery Vans 50.00 C) Towing Fee of P1,000.00 and impounding fee of P500.00/day shall be collected from owners of vehicles who shall violate this Article. Each barangay shall assist the municipal government in ensuring compliance by car-owning residents with the night-parking regulation and shall correspondingly receive a Thirty percent (30%) share of the fees collected from its area of jurisdiction. SECTION 5B.02. Time of Payment . The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat. ARTICLE C Municipal Hospital Charges SECTION 5C.01. Imposition of Municipal Hospital Service Fees . The following schedule of fees is hereby imposed for services of facilities rendered by the Municipal Hospital: KINDS OF SERVICES Amount of Fee Medical Fees 1. Normal Delivery (excluding medicines) P250.00 2. Medico Legal 100.00 3. Medical Certificate 50.00 4. Circumcision 100.00 Dental Services Fees: 1. Extraction per tooth (including anesthesia) P150.00 2. Dental Certification 50.00 X-Ray Examination Fees: 1. Chest PA/Lat. (adult) P200.00 2. Chest PA (adult) 220.00 3. Chest PA (child) 220.00 4. Clavicle AP 100.00 5. Elbow APL 200.00 6. Femur APL 150.00 7. Foot APL 150.00 8. Forearm APL 150.00 9. Leg APL 150.00 10. Lordotic view 150.00 11. Lumbo-Sacrol APL 150.00 12. Pelvis APL 250.00 13. Shoulder APL 150.00 14. Skull APL 150.00 15. T. Cage/Rib Cage 200.00 16. Hand AP. O 150.00 17. Hip AP 150.00 18. Knee APL 150.00 19. Wrist APL 150.00 Laboratory Examination Fees: 1. Urinalysis P50.00 2. Blood Typing 50.00 3. CRC 75.00 4. ESR 50.00 5. Routine Stool Examination/Fecalysis 50.00 6. FBS 50.00 7. Platelet 50.00 8. Hemoglobin/Hematocrit Determination 60.00 (1) ECG 100.00 (2) Pregnancy Test 50.00 (3) Newborn Screening 550.00 SECTION 5C.02. Time and Manner of Payment . The fees herein shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate attention. SECTION 5C.03. Exemptions . Residents who are certified by the assigned Municipal Officer as indigent and upon approval by the Municipal Mayor may be exempted from the payment of any or all fees in this schedule. An indigent is one who belongs to a family whose family income does not exceed P50,000.00 per year of the poverty line established by NEDA, whichever is higher. ARTICLE D Slaughterhouse Fees SECTION 5D.01. Permit Fee to Slaughter . Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the Municipal Veterinarian. For this permit a permit fee in the amount of Php50,00 shall be paid. SECTION 5D.02. Imposition of Slaughter Fees . There shall be collected the following slaughter fees: KIND OF ANIMALS AMOUNT OF FEE/Head Large cattle P100.00 Hogs 50.00 Goat/Sheep 50.00 All others 50.00 (b) n Slaughter Fee . The fee shall be paid to cover the cost of serve in the slaughter of animals at the municipal slaughterhouse, in accordance with the following rates: KIND OF ANIMALS AMOUNT OF FEE/Head Large cattle 300.00 Hogs 100.00 Goat/Sheep 100.00 All others 50.00 (c) Corral Fee , per head, per day or fraction thereof: KIND OF ANIMALS AMOUNT OF FEE/Head Large cattle P100.00 Hogs 50.00 Goat/Sheep 50.00 All others 50.00 a) Timbangang Bayan P50.00/head (hogs) SECTION 5D.03. Place of Slaughter . The slaughter of any kind of animal for sale to, or consumption of, the public shall be done only in the municipal slaughterhouse. The slaughter for animals intended for home consumption may be done elsewhere except cattle; Provided , that the animal slaughtered shall not be sold or offered for sale. SECTION 5D.04. Requirement for the Issuance of a Permit for the Slaughter of Large Cattle . Upon issuance of the permit required in Section 4B.01 of this Article, large cattle shall be slaughtered at the municipal slaughterhouse or in any other place as may be authorized by ordinance. Before issuing the permit for the slaughter of large cattle, the Treasurer shall require for branded cattle the production of certificate of ownership if the owner is the applicant or the original certificate of ownership and the certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee collected therefor. For unbranded cattle that have not yet reached the required age for branding, the Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle for the required age, the necessary owner's and transfer certificates shall be issued and the corresponding fees collected therefor before the permit is granted. SECTION 5D.05. Corral Fee . The following fees, per day or fraction thereof, shall be collected for the animals to be slaughtered, which are deposited and kept in a corral owned by the local government. SECTION 5D.04. Time of Payment . (a) The slaughter of any kind of animal intended for sale shall be done only in the Municipal slaughterhouse designated as such by the Sanggunian. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold. (b) Before issuing the permit for the slaughter of large cattle the Municipal Treasurer shall require for branded cattle, the production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee to be collected therefor. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected therefor before the slaughter permit is granted. (c) Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the Municipal Veterinarian or his duly authorized representative, through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appears. (d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times. CHAPTER VI Community Tax SECTION 6.01. Imposition of Tax . There shall be imposed a community tax on persons, natural or juridical, residing in the Municipality. SECTION 6.02. Individuals Liable to Community Tax . Every inhabitant of the Philippines who is a resident of this Municipality, 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 corporation, 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 and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00) In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION. 6.03. 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 whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) 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 in the payment of real property tax under existing laws, found in the assessment rolls of this Municipality where the real property is situated Two (P2.00) Pesos; and (b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (P2.00) Pesos. The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION. 6.04. Exemption . The following are exempted from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 6.05. Place of Payment . The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. SECTION 6.06. Time of Payment; Penalties for Delinquency . (a) The Community Tax shall accrue to the first (1st) day of January each year which shall be paid not later than the date of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the payment of community tax on the day he reached such age or upon the day the exemption ends. If a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days within which to pay the community tax without being delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1 St) 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 community tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the payment of community tax for that year. Corporations established or organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to 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 percent (24%) per annum from the due date until it is paid. SECTION 6.06. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). SECTION 6.07. Presentation of Community Tax Certificate on Certain Occasions . (a) When an individual subject to community tax acknowledges any document before a notary public, takes oath of office upon election or appointment to any position in the government service, receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from any public fund; transacts other 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 shall not be required in connection with the registration of a voter. (b) When through its authorized officers, any corporation subject to community tax receives any license, certificate, or permit from any public authority, pay 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. (c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period of January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 6.08. Collection and Allocation of Proceeds of the Community Tax . (a) The Municipal Treasurer shall deputize the Barangay Treasurer, subject to existing laws and regulation, to collect the Community Tax payable by individual taxpayers in their respective jurisdiction; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws; (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of the Municipality. The proceeds of the Community Tax collected through the Barangay Treasurer shall be apportioned as follows: (1) Fifty percent (50%) shall accrue to the general fund of the Municipality; and (2) Fifty percent (50%) shall accrue to the barangay where the tax is collected. CHAPTER VII General Administrative Provisions ARTICLE A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 7A.01. Tax Period . Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 7A.02. Accrual of Tax . Unless otherwise provided in this Ordinance, 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 7A.03. Time of Payment . Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 7A.04. Surcharge for Late Payment . Failure to pay the tax described in this Article 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 in the same manner as the tax due. SECTION 7A.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 above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 7A.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 7A.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 7A.08. 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, of the names of all persons paying Municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 7A.09. Accounting of 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. SECTION 7A.10. 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 followed 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 7A.11. 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. ARTICLE B Civil Remedies for Collection of Revenues SECTION 7B.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 7B.02. Civil Remedies . The civil remedies for the collection of local business 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 7B.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 the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, 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 of sale. (c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. (d) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained 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 distrained 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 distrained 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 canceled. 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. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount de, including all expenses, is collected. (g) 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 and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be 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 Register 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 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. (h) 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 of 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. (i) 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 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 Municipal 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. 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 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, charges and 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 improvements thereon. (j) 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 of 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 invalidate 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 latter 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 surcharges, 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. (k) 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, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the Municipal 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 Registrar 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. (m) 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. (n) 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 the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (p) 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 the 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 by him in his occupation; 3. His necessary clothing, and that of all his family; 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 Taxpayer's Remedies SECTION 7C.01. Periods of Assessment and Collection . (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became 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 effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became 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 effectivity 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 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 7C.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 charge, the amount of deficiency, the surcharges, interests 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 and executory. The Municipal Treasurer shall decide 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 form 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 7C.03. Claim for Refund of Tax Credit . No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund 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 7C.04. Legality of this Code . Any question on the constitutionality or legality of this Ordinance 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 Ordinance 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 8D.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 8D.02. Publication of the Revenue Code . Within ten (10) days after its approval, a certified copy of this Ordinance 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 newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 8D.03. Public Dissemination of this Code . Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 8D.04. Authority to Adjust Rates . The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. SECTION 8D.05. Withdrawal of Tax Exemption Privileges . Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and nonprofit hospitals and educational institutions, business enterprises certified by the Board of Investments (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER VIII General Penal Provisions SECTION 8.01. Penalties for Violation of Tax Ordinance . Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance 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 committee 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 for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER IX Final Provisions SECTION 9.01. Separability Clause . If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 9.02. Applicability Clause . All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 9.03. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 9.04. Effectivity . This Ordinance shall take effect on January 1, 2019. Enacted: June 25, 2018. Unanimously Approved I hereby certify that the foregoing ordinance was duly adopted by the Sanggunian during its regular session held on June 25, 2018. CERTIFIED CORRECT: (SGD.) VIRGINIA M. KIM Secretary to the Sangguniang Bayan ATTESTED & CERTIFIED CORRECT TO BE DULY ADOPTED: (SGD.) HON. MARIA CHONA L. GARCIA Municipal Vice Mayor/Presiding Officer (SGD.) HON. TEODORICO I. TABA SB Member HON. GERMAN R. NORIEGA SB Member (SGD.) HON. JOSE T. CALMA, JR. SB Member (SGD.) HON. BIENVINIDO V. VICEDO, JR. SB Member (SGD.) HON. ALBERTO P. LOYOLA SB Member (SGD.) HON. MANUEL S. CALMA SB Member (SGD.) HON. TIRSO R. BAUTISTA SB Member (SGD.) HON. ARTHUR A. TUNAYA SB Member HON. DANTE A. CARIASO SB Member/NB President (SGD.) HON. MANOLITO A. MUANA SB Member/MIPMR APPROVED: ________________, 2018 (SGD.) HON. CYNTHIA G. LINA-ESTANISLAO, M.D. Municipal Mayor n Note from the Publisher: Copied verbatim from the official document. Irregular numerical sequence.