Revenue Code of the Municipality of Mabalacat, Province of Pampanga

August 9, 2005 MUNICIPALITY OF MABALACAT TAX ORDINANCE NO. 77-05 AN ORDINANCE AMENDING THE REVENUE ORDINANCES OF THE MUNICIPALITY OF MABALACAT, PROVINCE OF PAMPANGA Be it ordained by the Sangguniang Bayan of the Municipality of Mabalacat, Province of Pampanga, that: CHAPTER 1 General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title. This ordinance shall be known as the Revenue Code of the Municipality of Mabalacat, Province of Pampanga. 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. CAIHTE (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) Charges refer to pecuniary liability, as rents or fees against persons or property; (c) 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; (d) 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) 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 or city 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; (l) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; (m) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor; (n) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; (o) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing; (p) 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 whom 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; (q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (r) 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; DETACa (s) 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; (t) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water. CHAPTER II Taxes on Business 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 there-under; (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, bast, 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 food already cooked is 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 houses; 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. aDSIHc The term "contractor" shall also include, but shall not be limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 231, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160, viz. :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) 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. (o) 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; (p) 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; (q) 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; (r) Peddler means any person who, either for him-self 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; (s) 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. (t) 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. (u) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (v) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; (w) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water. (x) 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; ETHIDa (y) 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, re-packers, 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: Tax Per Annum Less than 10,000.00 181.00 10,000.00 or more but less than 15,000.00 240.00 15,000.00 or more but less than 20,000.00 332.00 20,000.00 or more but less than 30,000.00 484.00 30,000.00 or more but less than 40,000.00 726.00 40,000.00 or more but less than 50,000.00 907.00 50,000.00 or more but less than 75,000.00 1,452.00 75,000.00 or more but less than 100,000.00 1,815.00 100,000.00 or more but less than 150,000.00 2,420.00 150,000.00 or more but less than 200,000.00 3,025.00 200,000.00 or more but less than 300,000.00 4,235.00 300,000.00 or more but less than 500,000.00 6,050.00 500,000.00 or more but less than 750,000.00 8,800.00 750,000.00 or more but less than 1,000,000.00 11,000.00 1,000,000.00 or more but less than 2,000,000.00 15,125.00 2,000,000.00 or more but less than 3,000,000.00 18,150.00 3,000,000.00 or more but less than 4,000,000.00 21,780.00 4,000,000.00 or more but less than 5,000,000.00 25,410.00 5,000,000.00 or more but less than 6,500,000.00 26,812.00 6,500,000.00 or more At a rate forty one and one-forth percent (41 1/4%) of one percent (1%) Provided, that in no case shall the tax on gross sales of P6,500,000.00 or more be less than P26,812.00. The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, re-packers, 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: Gross Sales/Receipts for the Amount of Preceding Calendar Year Tax Per Annum Less than 1,000.00 20.00 1,000.00 or more but less than 2,000.00 36.00 2,000.00 or more but less than 3,000.00 55.00 3,000.00 or more but less than 4,000.00 79.00 4,000.00 or more but less than 5,000.00 110.00 5,000.00 or more but less than 6,000.00 133.00 6,000.00 or more but less than 7,000.00 157.00 7,000.00 or more but less than 8,000.00 181.00 8,000.00 or more but less than 10,000.00 205.00 10,000.00 or more but less than 15,000.00 242.00 15,000.00 or more but less than 20,000.00 302.00 20,000.00 or more but less than 30,000.00 363.00 30,000.00 or more but less than 40,000.00 484.00 40,000.00 or more but less than 50,000.00 726.00 50,000.00 or more but less than 75,000.00 1,089.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,057.00 150,000.00 or more but less than 200,000.00 2,662.00 200,000.00 or more but less than 300,000.00 4,840.00 300,000.00 or more but less than 500,000.00 4,884.00 500,000.00 or more but less than 750,000.00 7,260.00 750,000.00 or more but less than 1,000,000.00 9,680.00 1,000,000.00 or more but less than 2,000,000.00 11,000.00 2,000,000.00 or more At a rate fifty five percent (55%) of one percent (1%) Provided, that in no case shall the tax on gross sales of P6,500,000.00 or more be less than P11,000.00. 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; cSEDTC (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 Gross Sales/Receipts Rate of for the Preceding year Tax Per Annum 400,000.00 or less 2% More than 400,000.00 1% The rate of two percent (2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one percent (1%) 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. Gross Sales/Receipts for the Amount of Preceding Calendar Year Tax Per Annum Less than 5,000.00 30.00 5,000.00 or more but less than 10,000.00 67.00 10,000.00 or more but less than 15,000.00 115.00 15,000.00 or more but less than 20,000.00 181.00 20,000.00 or more but less than 30,000.00 302.00 30,000.00 or more but less than 40,000.00 423.00 40,000.00 or more but less than 50,000.00 605.00 50,000.00 or more but less than 75,000.00 968.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,178.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than 250,000.00 3,993.00 250,000.00 or more but less than 300,000.00 5,082.00 300,000.00 or more but less than 400,000.00 6,776.00 400,000.00 or more but less than 500,000.00 9,075.00 500,000.00 or more but less than 750,000.00 10,175.00 750,000.00 or more but less than 1,000,000.00 10,564.00 1,000,000.00 or more but less than 2,000,000.00 10,997.00 2,000,000.00 or more At a rate of fifty five percent (55%) of one percent (1%) Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P10,997.00. 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 five percent of one percent (55% 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. (g) On Cafes, cafeterias, ice cream and other refreshment parlor, restaurants, soda fountain, bars, carinderias, or food caterers, the tax shall be based on the gross sales and or receipts for the preceding year in accordance with the following schedules: With the Gross Sales for the Amount of Tax Preceding Calendar Year in the Amount Less than P2,000.00 P50.00 P2,000.00 or more but less than P3,750.00 71.00 3,750.00 or more but less than 4,500.00 100.00 4,500.00 or more but less than 6,125.00 128.00 6,125.00 or more but less than 7,250.00 160.00 7,250.00 or more but less than 8,750.00 165.00 8,750.00 or more but less than 10,275.00 214.00 10.275.00 or more but less than 12,125.00 257.00 12,125.00 or more but less than 15,250.00 314.00 15,250.00 or more but less than 16,750.00 357.00 16,750.00 or more but less than 18,250.00 386.00 18,250.00 or more but less than 20,625.00 414.00 20,625.00 or more but less than 23,375.00 500.00 23,375.00 or more but less than 27,000.00 572.00 27,000.00 or more but less than 30,000.00 643.00 30,000.00 or more but less than 40,500.00 872.00 40,500.00 or more but less than 50,000.00 1,072.00 For every P1,000.00 or fraction thereof in Excess of P50,000.00 10.00 (h) On the businesses hereunder enumerated principally rendering or offering to render services: SDAaTC (1) Advertising agencies (2) Arrastre services (3) Assaying Laboratories (4) Barber Shops (5) Battery Charging Shops (6) Beauty Shops (7) Blacksmiths (8) Business agents and other independent contractors, (juridical or natural) not included among individuals subject to the occupation tax whose activity consists essentially of the sale of all kinds of services for a fee. (9) Cinematographic film owners, lessors or distributors (10) Commercial Brokers (11) Commission Agents (12) Construction and/or repair shop of motor vehicles, animal-drawn vehicles, bicycles and/or tricycles (13) Contractors (general engineering, general building, specialty demolition, filing and salvage work) (14) Dyeing Establishments (15) Engraving Plants (16) Funeral Parlors (17) Garages (18) Goldsmiths and Silversmiths (19) General Consultancy Services (20) Immigration Brokers (21) Matters and markers of other headwear (milliners) (22) House and/or sign painters (23) Furniture Repair Shops (24) Immigration Brokers (25) Lather Machine Shops (26) Laundry Shops (including dry cleaning establishment, steam laundry and laundry using washing machines) (27) Lessors, dealers, brokers of real estate (28) Message and Therapeutic Clinics (29) Painting Shops (30) Parking Lots (31) Persons engaged in the installation/distribution of water system, gas or electric lights, heat or electric power (32) Plastic lamination, photostatic, white/blue printing, recopying or duplicating services (33) Photographic Studios (34) Plating Shops (35) Proprietors and operators of bulldozers and other heavy equipment made available to others for construction (36) Repair and Welding Shops (37) Service Stations (38) Shoe Repair Shops (39) Shop for Shearing Animals (40) Shops for planning, surfacing and recutting of lumber and sawmills under contract to saw or cut logs that belong to others (41) Slenderizing or body building saloons (42) Smelting Plants (43) Stables (44) Tailor or Dress Shops (45) Upholstery Shop (46) Vaciador Shops (47) Vulcanizing Shops (48) Sand and Gravel Contractors (49) Transportation Terminals (50) Perma Press Establishments (51) Irrigation Contractors (52) Travel Agencies and Travel Agents (53) Watch Repair Shops or Centers (54) Tire Recapping Shops acEHCD (55) Roasting of Pigs and Fowls (56) Private Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories (57) Private Warehouses and Bodegas (58) Janitorial Services (59) Sound System Services (60) Typewriter/IT Software Repair Shops (61) Messengerial Services (62) Professional Services Establishments rendering legal accounting, engineering, architectural, surveying, medical, chemical or veterinary services (63) Accounting, Bookkeeping and Business Management Services (64) Insurance Agencies (65) Purchasing Agents (66) Drafting Agents (67) Threshing Palay Machine Contractor (68) Repair Shop for Home Appliances (69) Operators or proprietors of other equipment made available to other for consideration like furniture, bridge, vehicle, trucks threshing machine, musical or orchestra band, etc. (70) Xerox Machine (71) Key Smith (72) Gasoline, diesel fuel and greasing stations (73) Drawing, fashion and other vocational schools (74) Operators of Cable Network System (75) All other similar activities consisting essentially of the sales of services for a fee The tax shall be based on the gross receipts for the preceding calendar year in the amount of: With Gross Sales for the Preceding Amount of Tax Calendar Year in the Amount of: per Annum Less than P5,000.00 P35.00 5,000.00 or more but less than P10,000.00 79.00 10,000.00 or more but less than 15,000.00 135.00 15,000.00 or more but less than 20,000.00 214.00 20,000.00 or more but less than 30,000.00 357.00 30,000.00 or more but less than 40,000.00 500.00 40,000.00 or more but less than 50,000.00 715.00 50,000.00 or more but less than 75,000.00 1,144.00 75,000.00 or more but less than 100,000.00 1,716.00 100,000.00 or more but less than 150,000.00 2,574.00 150,000.00 or more but less than 200,000.00 3,432.00 200,000.00 or more but less than 250,000.00 4,719.00 250,000.00 or more but less than 300,000.00 6,006.00 300,000.00 or more but less than 400,000.00 8,008.00 400,000.00 or more but less than 500,000.00 10,725.00 For every P10,000.00 in excess of P500,000.00 65.00 Should a contractor mentioned in this subsection under take to furnish the materials and labor in construction work service, the costs of such materials and labor shall be deducted from his gross receipts for the purpose of determining the tax due from him. On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of (not exceeding P55.00) 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 Hotels and Motels The tax shall be based on the gross receipts for the preceding quarter in accordance with the following schedule: With Gross Receipts for the Preceding Amount of Tax Quarter in the Amount of: per Quarter Less than P2,000.00 P20.00 2,000.00 or more but less than P5,000.00 32.00 5,000.00 or more but less than 7,500.00 45.00 7,500.00 or more but less than 10,000.00 57.00 10,000.00 or more but less than 12,000.00 67.00 12,000.00 or more but less than 15,000.00 79.00 15,000.00 or more but less than 17,500.00 91.00 17,500.00 or more but less than 20,000.00 102.00 20,000.00 or more but less than 22,500.00 114.00 22,500.00 or more but less than 25,000.00 124.00 25,000.00 or more but less than 30,000.00 152.00 30,000.00 or more but less than 35,000.00 179.00 35,000.00 or more but less than 40,000.00 206.00 40,000.00 or more but less than 45,000.00 234.00 45,000.00 or more but less than 50,000.00 261.00 50,000.00 or more but less than 55,000.00 288.00 55,000.00 or more but less than 60,000.00 315.00 60,000.00 or more but less than 65,000.00 343.00 65,000.00 or more but less than 70,000.00 369.00 70,000.00 or more but less than 75,000.00 397.00 75,000.00 or more but less than 82,500.00 425.00 82,500.00 or more but less than 90,000.00 453.00 90,000.00 or more but less than 97,000.00 481.00 97,000.00 or more but less than 105,000.00 509.00 105,000.00 or more but less than 112,500.00 537.00 112,500.00 or more but less than 120,000.00 565.00 120,000.00 or more but less than 127,500.00 593.00 127,500.00 or more but less than 135,000.00 621.00 135,000.00 or more but less than 142,500.00 649.00 142,500.00 or more but less than 150,000.00 677.00 150,000.00 or more but less than 160,000.00 705.00 160,000.00 or more but less than 170,000.00 733.00 170,000.00 or more but less than 180,000.00 761.00 180,000.00 or more but less than 190,000.00 789.00 190,000.00 or more but less than 200,000.00 817.00 200,000.00 or more but less than 210,000.00 845.00 210,000.00 or more but less than 220,000.00 873.00 220,000.00 or more but less than 230,000.00 901.00 230,000.00 or more but less than 240,000.00 929.00 240,000.00 or more but less than 250,000.00 957.00 250,000.00 or more but less than 275,000.00 989.00 275,000.00 or more but less than 300,000.00 1,049.00 300,000.00 or more but less than 325,000.00 1,109.00 325,000.00 or more but less than 350,000.00 1,169.00 350,000.00 or more but less than 375,000.00 1,229.00 375,000.00 or more but less than 400,000.00 1,289.00 400,000.00 or more but less than 425,000.00 1,349.00 425,000.00 or more but less than 450,000.00 1,469.00 450,000.00 or more but less than 475,000.00 1,482.00 475,000.00 or more but less than 500,000.00 1,589.00 For every P1,000.00 or fractions thereof in excess of P500,000.00 1.10 In case of a newly established hotel or motel, the initial tax for the quarter in which the business starts to operate shall not exceed one-fourth of one-tenth of one percent (1/4 of 1/10 of 1%) of the capital investment but shall not be less than seventy five pesos (P75.00).In the succeeding quarter, the tax shall be based on the gross receipts for the proceeding quarter. On resorts, tourist transport operators, hotels, motels, tourist inns, appartels, travel agencies, tourist related establishments, previously accredited with the Department of Tourism, the following schedule of fees shall apply: SDHTEC (1) Resorts Class Registration Fee License Fee Class AAA P5,000.00 P2,200.00 Class AA 3,000.00 1,100.00 Class A 1,500.00 500.00 Special Interest 1,500.00 500.00 (2) Tourist Transport Operators Accreditation Fee License Fee (Per Unit) Bus P275.00 P200.00 Coaster 165.00 150.00 Mini Van 110.00 100.00 Car 80.00 75.00 (3) Professional Congress Organizers P550.00 P100.00 (4) Hotels De Luxe P2,200.00 P300.00 First Class 1,980.00 250.00 Standard 1,650.00 200.00 Economy 1,100.00 150.00 (5) Tourist Inns: With 50 or less lettable rooms P330.00 P150.00 With 51 units but not exceeding 100 550.00 200.00 With more than 100 units 770.00 250.00 (6) Appartels: With 75 or less apartment P500.00 P100.00 With more than 100 to 125 units 200.00 150.00 (7) Travel Agency 1,100.00 150.00 (8) Tourist Related Establishments 220.00 100.00 (j) On Privately-Owned Public Markets The tax shall be based on gross receipts in accordance with the following schedule: With Gross Receipts for the Preceding Amount of Tax Quarter in the Amount of per Amount Less than P5,000.00 P137.50 5,000.00 or more but less than P10,000.00 275.00 10,000.00 or more but less than 20,000.00 550.00 20,000.00 or more but less than 30,000.00 825.00 30,000.00 or more but less than 40,000.00 1,100.00 40,000.00 or more but less than 50,000.00 1,375.00 50,000.00 or more but less than 60,000.00 1,650.00 60,000.00 or more but less than 70,000.00 1,925.00 70,000.00 or more but less than 80,000.00 2,200.00 80,000.00 or more but less than 90,000.00 2,475.00 90,000.00 or more but less than 100,000.00 2,750.00 For every P1,000.00 in excess of P100,000.00 22.00 In case of a newly started privately-owned public market, the initial tax for the quarter in which the business starts to operate shall not exceed one-fourth of one-tenth of one percent (1/4 of 1/10 of 1%) of the capital investment but shall not be less than one hundred twenty-five pesos (P125.00).In the succeeding quarter, the tax shall be based on the gross receipts for the preceding year. Designation by Sangguniang Bayan No privately-owned establishment shall operate as a public market without first being duly designated as such by the Sangguniang Bayan. Permit from Mayor and Municipal Health Office The owner or operator of the privately-owned public market must first secure a permit from the Mayor and the Municipal Health Officer before operating the same. Revocation of Permit The permit granted to the owner or operator of a privately-owned public market may be revoked by the Mayor for violation of any ordinance, rules and regulations which may hereafter be enforced, or when the municipality establishes a public market within the vicinity of the private market, in which case, the owner or operator shall be given thirty (30) days notice of a termination of permit to operate. (k) On Lessor or Real Estate The tax shall be based on gross receipts for the preceding year as follows: With Gross Receipts for the Preceding Amount of Tax Calendar Year in the Amount of per Annum Less than P1,000.00 Exempt 1,000.00 or more but less than P4,000.00 P32.00 4,000.00 or more but less than 10,000.00 71.00 10,000.00 or more but less than 20,000.00 214.00 20,000.00 or more but less than 30,000.00 429.00 30,000.00 or more but less than 50,000.00 715.00 For every P1,000.00 in excess of P50,000.00 for real property used for residential purposes 20.00 In case of newly started business of lessors or real estate, the tax shall be seventy-five pesos (P75.00) (l) On Operators or Owners of Rice and Corn Mills Engaged in the Milling of Rice and Corn Belonging to Other Persons. Tax shall be based upon total capacity per machine in accordance with the following: AScHCD Amount of Tax Per Annum Cornmill, not exceeding one hundred cavans per twelve hour capacity P26.00 Cornmill, exceeding one hundred cavans per twelve hour capacity 32.00 Kiskisan type, not exceeding one hundred cavans of palay per twelve hour capacity 33.00 Kiskisan type, exceeding one hundred cavans of palay per twelve hour capacity 53.00 "Cono" of not exceeding one hundred cavans of palay per twelve hour capacity 143.00 "Cono" of not exceeding two hundred cavans of palay per twelve hour capacity 286.00 "Cono" of not exceeding three hundred cavans of palay per twelve hour capacity 429.00 "Cono" of not exceeding four hundred cavans of palay per twelve hour capacity 643.00 "Cono" of not exceeding five hundred cavans of palay per twelve hour capacity 929.00 "Cono" of not exceeding six hundred cavans of palay per twelve hour capacity 1,300.00 "Cono" of not exceeding seven hundred cavans of palay per twelve hour capacity 1,787.00 "Cono" of not exceeding eight hundred cavans of palay per twelve hour capacity 2,288.00 "Cono" of not exceeding nine hundred cavans of palay per twelve hour capacity 2,860.00 "Cono" of not exceeding one thousand cavans of palay per twelve hour capacity 3,432.00 "Cono" of over one thousand cavans of palay per twelve hour capacity 4,004.00 Rice and corn millers also engaged in the business of wholesaling and retailing of said cereals shall keep separate books of accounts of records for the two businesses. They shall also secure a mayor's permit before engaging in wholesaling and retailing, apart from the permit granted to them as rice or corn millers. They shall also have a separate store space accessible to the public with a sign board announcing that they are retailing or wholesaling said cereals. And finally, they should secure all the necessary documents required of them by the National Food Authority. (m) On Private Cemeteries or Memorial Parks: With an area of: Amount of Tax Per Annum Less than two hectares P715.00 Two hectares but not more than five hectares 1,072.00 More than five hectares 1,430.00 (n) On Boarding Houses, with Accommodation for: Less than 10 boarders P32.00 10 to 19 boarders 45.00 20 to 39 boarders 58.00 40 or more boarders 71.00 (o) On Lodging Houses, with Accommodation for: Less than 15 lodgers P858.00 15 to 24 lodgers 1,300.00 25 or more lodgers 1,716.00 (p) On Pawn Shops: With capital of: Less than P50,000.00 P1,100.00 P50,000.00 or more but less than P100,000.00 1,650.00 100,000.00 or more but less than 200,000.00 2,200.00 200,000.00 or more 4,000.00 (q) On Cold Storage and Refrigerating Cases: Not exceeding 5 cu. m. P60.00 Over 5 to 15 cu. m. 110.00 Over 15 to 25 cu. m. 330.00 Over 25 to 35 cu. m. 440.00 Over 50 cu. m. 550.00 "Total cold storage capacity" means the capabilities of cold storage rooms, refrigerators, refrigerating cases, ice boxes, and similar storage devices, in a single place or establishment, all taken together. AcICHD (r) On Lumberyards: 500 sq. m. or less P220.00 Over 500 sq. m. to 1,000 sq. m. 330.00 Over 1,000 sq. m. to 1,500 sq. m. 550.00 Over 1,500 sq. m. to 2,000 sq. m. 715.00 Over 2,000 sq. m. 880.00 (s) Fix Taxes on Business (Graduated) On Dealers in Fermented Liquors, Distilled Spirits and/or Wines: Wholesale dealer in foreign liquors P880.00 Wholesale dealer in domestic liquors 440.00 Retail dealer in foreign liquors 220.00 Retail dealer in domestic liquors 110.00 Retail dealer in vino liquors 55.00 Wholesale dealer in fermented liquors 220.00 Retail dealer in tuba, basi and or tapuy 55.00 Retail dealer in beer 110.00 Retail dealer in fermented liquors 88.00 (t) On Tobacco Dealer: On retail leaf tobacco dealer P100.00 Wholesale leaf tobacco dealer 220.00 Retail tobacco dealer 100.00 Wholesale tobacco dealer 220.00 SECTION 2A.03. Presumptive Income Level. For every tax period, the Treasurers 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. ARTICLE B Situs of Tax SECTION 2B.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 city or 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 city or 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 effected. (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 is 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. TAIaHE (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 city or municipality where the factory is located; and Forty percent (40%) to the city or 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. 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. 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. 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. (6) Port of Loading the city or 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. (7) 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 C Payment of Business Taxes SECTION 2C.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 of 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. cDHAES (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 2C.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 2C.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 2C.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 Pesos (P50.00). (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. 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. Any tax due shall first be paid before any business or undertaking is fully terminated. 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: (1) 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; ASEcHI (2) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and (3) 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. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year is 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. 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. ARTICLE D Tax on Ambulant and Itinerant Amusement Operators SECTION 2D.01. Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Day and Night Club P2,145.00 Day Club or Night Club 1,430.00 Cocktail Lounge or Bar engaged in the sale of intoxicating Liquors whether imported or domestic 1,144.00 Sing Along and Karaoke Bars 1,430.00 Cabaret or Dance Hall 429.00 Bath House and/or swimming pool, resort or other similar places 286.00 Steam Bath, Sauna and other similar establishment per cubicle 143.00 Skating Rink 214.00 Billiard or Pool Hall for first table 71.00 For each additional table 32.00 Bowling Alley: Automatic per Lane 143.00 Non-Automatic per Lane 117.00 Circus, Carnival or the like (per day) 100.00 Merry-Go-Round, roller coaster, ferris wheel, swing, shooting shooting gallery and other similar contrivances (per day) 19.00 Race Track for conducting horse races (per year) 2,860.00 Boxing: Stadium 429.00 Contest (per night) 143.00 Theaters and Cinemahouse: Itinerant operator, per day 19.00 With orchestra only with seating capacity of less than 500 persons 715.00 With balcony and orchestra with seating capacity of less than 500 persons 858.00 With balcony and orchestra with seating capacity of 500 to 999 persons 1,144.00 With balcony and orchestra with seating capacity of 1,000 and above 1,430.00 With lodge, balcony and orchestra 2,000.00 An additional tax of one hundred percent (100%) of the rates hereinabove fixed shall be imposed on air-conditioned theaters and cinematographs. Amusement Devices: Each juke box machine 143.00 Each machine or apparatus for visual Entertainment 200.00 Each apparatus for weighing persons 45.00 SECTION 2D.02. Time of Payment. The tax herein imposed shall be payable before engaging in such activity. CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 3A.01. Imposition of Fee. Any person, natural or juridical, who shall engage in business or in any form of trade in the municipality, shall secure Mayor's Permit before operating the business or trade. 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. There shall be collected for the operation of a business establishment or pursuant of an undertaking a fee of Seventy Five Pesos (P75.00) for a newly-started business for the issuance of a Mayor's Permit thereof. For existing businesses seeking renewal for a Mayor's Permit, the following fees shall be imposed: Business Tax Paid during the Preceding Year Amount of Fee P200.00 or more but less than P400.00 P75.00 400.00 or more but less than 600.00 100.00 600.00 or more but less than 800.00 140.00 800.00 or more but less than 1,000.00 180.00 1,000.00 or more but less than 3,000.00 400.00 3,000.00 or more but less than 5,000.00 800.00 For every P1,000.00 in excess of P 5,000.00 20.00 But not to exceed P5,000.00 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. SECTION 3A.02. 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.03. Surcharge for Late Payment. In case of failure to pay the permit fee or renew the permit within the prescribed period, the fee shall be increased by a surcharge of twenty-five percent (25%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the fee. ITAaHc SECTION 3A.04. Administrative Provisions. (a) Supervision and control over establishments and places. The Municipal Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the municipality, subject to the approval of the Sangguniang Bayan. (b) Application for Mayor's Permit. 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 (aa) Location sketch of the new business (bb) Paid-up capital of the business as shown in the Articles of Incorporation, if a corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship (cc) A certificate attesting to the tax exemption if the business is tax exempt (dd) Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations (ee) Tax clearance showing that the operator has paid all tax obligations in the municipality (ff) Barangay Clearance (gg) 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 (hh) Health certificate for all food handlers, and those required under Chapter IV, Art. D of this Revenue Code. (2) For renewal of existing business permits (aa) Previous year's Mayor's permit (bb) Three (3) copies of the annual or quarterly tax payments (cc) Three (3) copies of all receipts showing payment of all regulatory fees as provided for in this Code (dd) Certificate of tax exemption from local taxes or fees, if exempt 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 be refused to (1) any person who previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) who has unsettled tax obligation, debt or other liability to the government; (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive 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 Municipal Mayor 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 Fifty Pesos (P50.00). CHTAIc (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. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to the municipality or abuses his privilege to do business to the injury of the public moral or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the Municipal Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that maybe imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until restores by the Sangguniang Bayan. SECTION 3A.05. Rules and Regulations on Certain Business Establishments. (a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. No owner of said establishments shall employ any cook, or food dispenser without a Food Handler's Certificate from the Municipal Health Officer, renewable annually. 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. (b) 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. (c) Funeral Parlors. Funeral parlors rendering embalming services shall not be allowed to operate without employing an embalmer duly licensed by the Department of Health. (d) Inspections of Hotels and Markets. No permit shall be issued to owners or operators of hotels, motels, lodging houses and privately-owned public markets, without the same being duly inspected by the Municipal Health Officer ARTICLE B Permit Fee for Cockpit Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 3B.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 3B.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: (1) Annual cockpit permit fee 4,000.00 (2) Per cockfight (ordinary) 5.00 (3) Per cockfight (derby) 19.00 (4) Holding of international derby cockfight/day 1,430.00 (5) Per cockfight international derby 71.00 (b) From cockpit personnel (1) Promoters/Hosts (for derbies) 2 cock P400.00 3 cock 600.00 4 cock 800.00 5 cock 1,000.00 (2) Pit Manager 100.00 (3) Referee 100.00 (4) Bet Taker "Kristo/Llamador" 100.00 (5) Bet Manager "Maciador/Kasador" 100.00 (6) Gaffer "Mananari" 100.00 (7) Cashier 100.00 (8) Derby (Matchmaker) 100.00 (c) Fees on Derby winners: Winners with bets of not more than P4,000.00 50.00 Winners with bets of more than P4,000.00 100.00 Hack fighting during ordinary days 100.00 SECTION 3B.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. EATCcI (b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty days of January of each year in case of renewal thereof. (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee. SECTION 3B.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 participation in a cockfight in 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 3B.05. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Game Fowl 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 C Permit Fee on Bicycle or Pedaled Tricycle SECTION 3C.01. Imposition of Fee. There shall be collected from the owner of bicycle and pedaled tricycle operated within the municipality, a permit fee of Forty (P40.00) for bicycle and Fifty pesos (P50.00) for pedaled tricycle per annum. SECTION 3C.02. Time of Payment. The imposed herein shall be due on the first day of January and payable to the Municipal Treasurer within the first twenty (20) days of January of every year. For pedaled tricycle acquired after the first twenty (20) days of January, the permit fee shall be paid without the penalty within the first twenty (20) days of the quarter following the date of purchase. A surcharge of twenty percent (20%) of the amount due shall be collected from owners of pedaled tricycles after the lapse of the period of payment mentioned above. SECTION 3C.03. Administrative Provisions. (a) An appropriate sticker shall be provided to the owner of the pedaled tricycle granted a permit for identification purposes in the amount of Fifty pesos (P50.00). (b) The Municipal Treasurer shall keep a registry of all pedaled tricycles containing information such as the make and brand of the tricycle, the name and address of the owner and the number of the permit plate. ARTICLE D Permit Fee on Circus and Other Parades SECTION 3D.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee of One Hundred Pesos (P100.00) per day on every circus and other parades using banners, floats or musical instruments carried on in this municipality. SECTION 3D.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 3D.03. Exemption. Civic, military and school parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 3D.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 E License Fee on Dogs SECTION 3E.01. Imposition of Fee. Every person who owns or keeps any dog over three (3) months old shall obtain a license therefore and pay to the Municipal Treasurer the sum of Ten (P10.00) per annum. SECTION 3E.02. Time of Payment, Surcharge of Late Payment. The fee imposed herein shall be paid within the first twenty (20) days of January every year. If paid after January, there shall be collected a surcharge of twenty percent (20%) of the amount due which shall be collected and accounted for at the same time and in the same manner as the original amount due. SECTION 3E.03. Administrative Provisions. The Municipal Treasurer shall keep a registry of books of all licensed dogs, describing the same, breed, color and sex. He shall also enter in the registry the name and address of the owner or keeper, and the number of the metal tag which shall be provided by the Municipal Treasurer for every dog so licensed, the cost of each tag shall be paid by the owner. The owner or keeper of any dog required to be licensed under this Article shall provide a leather collar to the dog within his premises and shall muzzle the dog if set loose outside his premises. SECTION 3E.04. Poundage, Penalty. Failure to pay the fee and surcharge within ten (10) days from receipt of notification for payment of said fee and surcharge shall subject the dog to poundage. Owners who set loose their dog outside their premises without providing the dog with a muzzle shall be punished by a fine of Seventy Five (P75.00) or imprisonment of one (1) day, or both fine and imprisonment at the discretion of the court. ARTICLE F Poundage Fee SECTION 3F.01. Definition. When used in this Article "Astray Animals" means an animal which is set loose, running or roaming at large and not under the complete control of the owner, or the one-in-charge or in the possession thereof, or found roaming at large in streets and public or provide places. "Streets and Public Places" include national, provincial, city or municipal, barangay or private streets, parks, plazas, and such other places open to the public. "Private Places" include privately-owned streets, yards, ricefield, farmlands, and lots owned by an individual other than the owner of the animal. SECTION 3F.02. Time and Manner of Payment. The poundage fee shall be paid by the owner of the astray animal found in a public place within the municipality and impounded. The poundage fee per day shall be as follows: CAacTH (a) Large Cattle P50.00 (b) All other Animals 30.00 SECTION 3F.03. Time of Payment. The poundage fee shall be paid to the Municipal Treasurer before the release of the animal to its owner. SECTION 3F.04. Administrative Provisions . The Municipal Treasurer shall cause a notice of the impounding animal to be posted at the main door of the Municipal Hall for at least five (5) consecutive days within which the owner is required to claim and establish ownership thereof. If no person shall claim ownership of the animal after the expiration of twenty (20) days from the impounding, the Municipal Treasurer shall advertise its sale at public auction to satisfy the poundage fee and the cost sale. The advertisement shall be made by posting a notice at the main door of the Municipal Hall for fifteen (15) days. However, the owner may stop the sale by paying at any time before or during the auction sale, the poundage fee due and the cost of advertisement to the Municipal Treasurer, otherwise the sale shall proceed. ARTICLE G Registration and Transfer Fees on Large Cattle SECTION 3G.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 3G.02. Imposition of Fee. The owner of 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: Amount of Fee (a) For Certificate of Ownership P100.00 (b) For Certificate of Transfer 100.00 (c) For Registration of Private Brand 100.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 3G.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 3G.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 3G.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 H Permit Fee on Hauling and Trucking Services SECTION 3H.01. Imposition of Fee. There shall be collected a permit fee of Seventy Five (P75.00) Pesos per annum per operator with 1-5 trucks and One Hundred Fifty (P150.00) Pesos per operator with 6-10 trucks engaged in the business of hauling and trucking services operating within the municipality. SECTION 3H.02. Amount of Fee Engaged in Earth-Moving/Filling. There is hereby imposed a fee of Forty (P40.00) Pesos to owners/operators of heavy equipment per unit engaged in earth-moving/filling in the Municipality of Mabalacat. SECTION 3H.03. Amount of Fee to Load Sand and Gravel Materials. A fee of Twenty Five (P25.00) Pesos is hereby charged or imposed upon the owner or operator of any piece of equipment that is being used to load sand and gravel materials on every truck/hauler of the said quarry materials within the territorial jurisdiction of the Municipality of Mabalacat. SECTION 3H.04. Time of Payment Surcharge for Late Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer or his duly authorized representative before hauling or trucking service transacts any business within Mabalacat. Failure to pay the fee required herein shall make the taxpayer liable to a surcharge of twenty-five (25%) percent of the amount due which shall be collected and accounted for in the same manner and at the same time as the original amount due. IAETDc SECTION 3H.05. Administrative Provisions. (a) The Mayor's Permit shall be issued only to the hauling or trucking services after payment of the fee to the Municipal Treasurer supported by an Official Receipt, Accountable Form 51. (b) The weight capacity of roads and bridges shall be carefully observed by the hauling of trucking service. Haulers shall also observe carefully through proper loading of logs, that same shall be securely tied, and sand gravel trucks are properly covered. (c) The Mayor's permit shall be carried at all times in each of the trucks for which the permit has been issued. ARTICLE I Environmental, Ecological Protection and Regulatory Fee SECTION 31.01. Imposition of Fee . There is hereby imposed a fee of Forty (P40.00) Pesos per truckload of quarry materials on every person whose business or occupation is hauling and transporting quarry materials within the territorial jurisdiction of the Municipality of Mabalacat. SECTION 31.02. Administrative Provision . The fee imposed due to the environmental pollution such as noise, air pollution and traffic congestion brought about by quarry haulers. The fee herein imposed shall be used for road maintenance, street lighting, traffic management and funding of the 4K movement which includes the "Clean and Green". ARTICLE J Service Charge per Truck Loaded with Unprocessed Mineral Resources SECTION 3J.01. Definition of Terms . When used in this Article (a) Unprocessed Mineral Resources shall refer to sand, gravel, marble, boulders, tip soil, clay and all other mineral resources extracted from quarry sites, river beds, private properties and mines within or outside the territorial jurisdiction of the Municipality of Mabalacat. (b) Owner shall refer to a person who owns or has a legal title or exclusive right to the truck. (c) Operator shall refer to a person who operates a truck. SECTION 3J.02 . Imposition of Fee . There is hereby imposed on all owners and operators of trucks engaged in the transport of unprocessed mineral resources into or out of, or passing thru the territorial jurisdiction of the Municipality of Mabalacat a Service Charge in the amount of Fifty (P50.00) Pesos per truck. SECTION 3J.03. Administrative Provision. (a) There shall be formed a maintenance crew primarily tasked to maintain identified roads and/passageways both ingress and egress used for the purpose to avoid any delay and expedite the transport of unprocessed mineral resources to their point of destination; and a lighting crew responsible for the putting up of needed road lights and street lights to ensure road safety. (b) The Municipal Treasurer or his duly authorized and qualified representative shall issue a corresponding official receipt for every collection of the Service Charge. (c) Check points shall be established in strategic ingress or egress points for trucks loaded with unprocessed mineral resources. (d) The MTO shall submit to the Office of the Mayor a Daily Collection Report containing the following data: total number of Official Receipts issued and total amount collected per check point. (e) The Chief of the Mabalacat PNP is hereby directed to assist in its strict implementation. ARTICLE K Permit and Inspection Fee on Fence Construction SECTION 3K.01. Imposition of Fee. There shall be collected a fee of Fifty (P50.00) Pesos for every permit to construct a concrete fence and a fee of Thirty (P30.00) Pesos upon inspection of the constructed fence. SECTION 3K.02. Time of Payment . The permit shall be paid to the Municipal Treasurer before a permit to construct a fence is secured from the Office of the Municipal Mayor. The inspection fee shall be paid to the Municipal Treasurer upon completion of the fence constructed and its inspection by the authorized representative of the Municipal Mayor. SECTION 3K.03. Administrative Provision. Before any person shall cause the construction of a fence enclosing his property, he shall first obtain a permit from the Municipal Mayor. Thereafter, the mayor or his duly authorized representative shall determine whether the fence constructed conforms with the standards set in rules and regulations. ARTICLE L Permit Fee for Excavation SECTION 3L.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. (1) Excavation cost P2.00/cu. m. (2) Asphalt Pavement 18.00/sq. m. DcHSEa (3) Concrete Pavement 25.00/sq. m. Before any excavation/digging on public roads is commenced, excavation/digging permit shall be secured from the Municipal Engineer's Office and corresponding payment made in the Office of the Municipal Treasurer. SECTION 3L.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. All persons who shall cost the excavation/digging shall restore in its original form all excavated portion of the road. To ensure that the excavated portion is restored properly, the applicant shall post a performance bond equivalent to 20% of the estimated cost of the project being undertaken. Failure to restore the excavated portion of the public road on the scheduled time shall subject the applicant violating this provision to an initial fine of P500.00 and P100.00 per day thereafter until the restoration of the excavated portion of the road is fully undertaken and completed. Exempted from the payment of the Excavation Permit Fee shall be government agencies such as the Department of Public Works and Highways when in the pursuit of implementing national or local projects in the municipality. They shall, however, be liable for the restoration of the excavated/dugged roads in its original form. SECTION 3L.03. Administrative Provisions. (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the roads and streets within the territorial jurisdiction of the Municipality of Mabalacat 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 M Fee for Sealing and Licensing of Weights and Measures SECTION 3M.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 3M.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 3M.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 pay therefor to the Municipal Treasurer the following fees: Amount of Fee (a) For sealing linear metric measures: Not over one (1) meter P20.00 Measure over one (1) meter 50.00 (b) For sealing metric measures of capacity: Not over ten (10) liters P200.00 Over ten (10) liters 500.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kg P50.00 With capacity of more than 30 kg. but not more than 300 kg. 100.00 With capacity of more than 300 kg. but not more than 3,000 kg. P200.00 With capacity of more than 3,000 kg. 500.00 (d) For sealing apothecary balances of precision P100.00/set (e) For sealing scale or balance with complete set of weights: For each scale or balances or other balances with complete set of weights for use therewith P200.00/set For each extra weight P100.00 (f) 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, an additional service charge of P100.00 for each instrument shall be collected. SECTION 3M.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 therefore 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. SCaITA SECTION 3M.05. Place of Payment. The fees herein levied shall be paid in 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 where he maintains his residence. SECTION 3M.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. (c) n Dealers of weights and measures instruments intended for sale. SECTION 3M.07. Administrative Provisions. (a) The official receipt for the fee issued for the sealing of a weight or measure shall serve 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 Provincial Auditor or his representative. SECTION 3M.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 therefore 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. aTHCSE 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 3M.09. Penalties : (a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of Section 3M.08 shall, upon conviction, be subject to a fine of not less than Five Hundred Pesos (P500.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) 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 3M.08 for the first time shall be subject to fine of not less than One Thousand Pesos (P1,000.00) 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 paragraph (h) to (k) of Section 3M.08 shall, upon conviction, be subject to a fine of not less than Seven Hundred Fifty Pesos (P750.00) or imprisonment not exceeding one (1) year, or both, upon the discretion of the court. ARTICLE N Permit Fee on Film-Making SECTION 3N.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. Rate of Fee Per Filming (a) Commercial movies P10,000.00/film (b) Commercial advertisements 2,000.00/film (c) Documentary film 1,000.00/film (d) Videotape coverage 500.00/coverage In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. SECTION 3N.02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit Five (5) days before location-filming is commenced. ARTICLE O Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 3O.01. Imposition of Fees. There shall be collected an annual permit fee at the following rates for every agricultural machinery or heavy equipment from non-resident operators of said machinery, or equipment renting out said machinery/equipment in this municipality: Rate of Fee Per Annum (a) Hand tractors P100.00 (b) Light Tractors 150.00 (c) Heavy Tractors 300.00 (d) Bulldozer 500.00 (e) Forklift 200.00 (f) Heavy Graders 300.00 (g) Light Graders 150.00 (h) Mechanized Threshers 150.00 (i) Road Rollers 300.00 (j) Payloader 500.00 (k) Prime movers/Flatbeds 500.00 (l) Backhoe 300.00 (m) Rockcrusher 300.00 (n) Batching Plant 500.00 (o) Crane 500.00 (p) Other agricultural machinery or heavy equipment not enumerated above 100.00 SECTION 3O.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 3O.03. Administrative Provision. 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 P Permit Fees on Tricycle Operation SECTION 3P.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 latter having a total of four wheels, otherwise known as the motorela. cAaDHT (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 a three-year (3) 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 3P.02. Imposition of Fees. There shall be imposed a MTOP fee in the amount of Two Hundred Fifty Pesos (P250.00) per unit for the issuance which shall be renewable every three (3) years. Other fees on tricycle operations: (1) Mayor's permit fee for each unit P100.00 (2) Sticker fee 20.00 (3) Filing fee for MTOP 75.00 (4) Tin plates 75.00 (5) Accreditation of Terminal of TODA 2,500.00 (6) Accreditation of TODA member/unit 1,500.00 (7) Petition for Fare adjustment 1,000.00 SECTION 3P.03. Time and Manner of Payment. (a) Except for the MTOP fee which shall be paid every three (3) years, other fees and charges shall be paid annually to the Municipal Treasurer or his duly authorized representative upon application of an MTOP or renewal thereof, provided that in the case of renewal, application must be made on or before the expiry date of the MTOP. (b) Surcharge Fee for failure to secure MTOP and/or Late Filing an operator of a tricycle for hire service who fails to secure an MTOP or is late in filing an application for renewal within the reglamentary period shall pay a surcharge of twenty five (25%) percent of all the total fees due in addition to paying twenty (20%) percent interest per annum on the total amount due. (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 3P.04. Administrative Provisions. (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's Permit (MTOP) from the Sangguniang Bayan. (b) The Sangguniang Bayan 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 from 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 only with professional license duly issued by the 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 through the Municipal Transportation and Regulatory Office (MTRO) and surrender the tin plate issued by the MTO for custodial purposes. 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 Sangguniang Bayan 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. HCaDIS The Sangguniang Bayan 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 Thirteen Pesos (P13.00) plus Two Pesos (P2.00) per km. in excess of four (4.0) km. distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Bayan. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (d) The Municipal Transportation and Regulatory Office (MTRO) 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 Q Permit Fee on Occupation/Calling Not Requiring Government Examination SECTION 3Q.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/Annum (a) On employees and workers in generally considered "Offensive and Dangerous Business Establishments" P50.00 (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public P50.00 (c) On employees and Workers in food or eatery Establishment P50.00 (d) On employees and workers in night or night and day establishment P50.00 (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, chambermaid, 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, traditional 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 P100.00 (f) Person engaged in occupation not classified in the preceding paragraph P50.00 SECTION 3Q.02. Exemption. All professionals who are subject to the Provincial Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. SECTION 3Q.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 the 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; junk shop; hardware; pest control services; printing and publishing houses; service station; slaughterhouses; 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 saloons; 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 of paying public. AHCETa (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 3Q.04. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer this municipality upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees. SECTION 3Q.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 one 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 3Q.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 R Building Permit SECTION 3R.01. Regulatory Obligation. No person, firm or corporation, including any agency or instrumentality of the government shall erect, construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit therefore from the Building Official of this municipality. SECTION 3R.02. Imposition of Fee. There shall be collected from each applicant for a building permit fees pursuant to and in accordance with the rates, rules and regulations of the National Building Code of the Philippines, with effectivity date of February 19, 1977, its Implementing Rules and Regulations, and the Department Order 155, Series of 1992, dated September 25, 1992, of the Department of Public Works and Highways. SECTION 3R.03. 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 Building Official. SECTION 3R.04. Accrual of Proceeds. The proceeds from building permit fees shall accrue to the general fund of this municipality. ScHADI SECTION 3R.05. Administrative Provisions. The application for a building permit shall be in writing and on the prescribed form with the Office of the Building Official. Every application shall provide at least the following information: (a) Description of the work to be covered by the permit applied for: (1) 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 applicant is not the registered owner; (2) The use or occupancy for which the proposed work is intended; (3) 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 a 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 under the Building Code. SECTION 3R.06. Penalty. In case of violations, the applicable administrative fines and penal provisions of the Building Code shall govern. ARTICLE S Zoning/Locational Clearance and Related Fees SECTION 3S.01. Imposition of Fee. There shall be collected Zonal/Locational Clearance fees at rates fixed by and in accordance with the applicable rules and regulations prescribed by the Housing and Land Use Regulatory Board (HLURB). These shall include permit/clearance fees for: Zoning/Locational Clearance Permits for subdivision and condominium projects/activities under PD 957 Projects under BP 220 Approval of industrial subdivisions Approval of commercial subdivisions Approval of farmlot subdivisions Approval of memorial park/cemetery projects Other transactions/certifications covered by HLURB AO No.04 Registration of dealers/brokers/salesmen SECTION 3S.02. Schedule of Fines. (a) Violation of Local Clearance/Development Permits: (1) Violation of clearance as to use, area and location: (i) Violation as to use P24,000.00 to 30,000.00 (ii) Violation as to area 21,000.00 to 24,000.00 (iii) Violation as to location 24,000.00 to 30,000.00 (b) Violation on Terms and Conditions of Locational Clearance/Development Permit: (1) Lacking clearance from National Pollution P6,000.00 to Control Commission (NPPC) 18,000.00 (2) Lacking Clearance from National Environmental 6,000.00 to Protection Council (NEPC) 18,000.00 (3) Lacking Permit from Department of Health (DOH) 6,000.00 to 18,000.00 (4) Lacking Permit from Bureau of Forest 3,000.00 to Development (BFD) 9,000.00 (5) Non-compliance with other gov't. requirements 3,000.00 to 9,000.00 (6) Misrepresentation 15,000.00 to 30,000.00 (7) Setback/Easement 3,000.00 to 9,000.00 (8) Expansion, alteration, improvements, etc. 15,000.00 to 30,000.00 (c) Other Violations: (1) Without locational clearance 30,000.00 (2) Expiration of Temporary Use Permit 30,000.00 (3) Illegal construction 30,000.00 (4) Non-compliance with development regulations of Urban Land Reform Zones (ULRZs) and 15,000.00 to areas for Priority Developments (APDs) 30,000.00 (5) Non-compliance with subdivision regulations 15,000.00 to 30,000.00 (d) Violation involving hearing: (1) For contempt 1,000.00 (i) Direct contempt fine not to exceed 6,000.00 (ii) Indirect contempt: (aa) If violation refers to refusal to obey writ or process issued by the Commission (such as sub-poena, summons) and P600.00 for each P1,500.00 to day of the day P3,000.00 (bb) If violation refers to refusal to obey a lawful order to the decision of P2,000.00 to P3,000.00 the Commission plus P1,500.00 each day of the day (2) For violation of P.D. 1517: (i) Violation of rules and regulations 5% of the amount of sale (as stated in the deed of sale) but not exceeding P30,000.00 (ii) Violation of right of non-dispossession 5% of the assess value of the property. A duly certified copy of the assessed value of the Assessor Officer is required SECTION 3S.03. Administrative Provision. It shall be the duty of the Zoning Administrator or the duly designated local official to secure annually from HLURB pertinent rules and regulations required to implement this Article and to obtain the revised schedule of fees as soon as they are promulgated and become effective. aICcHA ARTICLE T Permit Fee for Temporary Use of Roads, Streets, Sidewalks, Alleys, Patios, Plazas and Playgrounds SECTION 3T.01. Imposition of Fee. Any person that shall temporarily use and/or occupy a road, street, sidewalk, alley, patio, plaza, playground or portion thereof in this municipality in connection with construction works and/or other purposes, shall first secure a permit from the Mayor and pay a fee according to the following schedule: (a) For construction P5.00/sq. m. per week or fraction thereof (b) Others P5.00/sq. m. per day For wake and other charitable, religious and educational purposes, use and/or occupancy no fee shall be collected: provided, that a corresponding permit is first secured from the Office of the Municipal Mayor. SECTION 3T.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon filing of the application for permit with the Municipal Mayor. SECTION 3T.03. Administrative Provision. 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 U Permit Fee for the Storage of Flammable and Combustible Materials SECTION 3U.01. Imposition of Fee. There shall be collected an annual permit fee for the storage of combustible materials; storage of the substances shall be subject to inspection by the Fire Marshal or his duly authorized representative, at the rates as follows: (a) Storage of gasoline, diesel, fuel, kerosene and similar products 100 to 500 P50.00 501 to 2,000 liters 100.00 2,001 to 5,000 liters 200.00 5,001 to 20,000 liters 400.00 20,001 to 50,000 liters 600.00 50,001 to 100,000 liters 800.00 Over 100,000 liters 1,000.00 (b) Storage of cinematographic film 1,000.00 (c) Storage of celluloid 1,000.00 (d) Storage of calcium carbide (1) Less than 50 cases 500.00 (2) 50 to 99 cases 1,000.00 (3) 100 or more cases 1,500.00 (c) Storage of tar, resin and similar materials (1) Less than 1,000 kls. 500.00 (2) 1,000 to 2,500 kls. 1,000.00 (3) 2,500 to 5,000 kls. 1,500.00 (4) Over 5,000 kls. 2,000.00 (d) Storage of coal deposits (1) Below 100 tons 500.00 (2) 100 tons or above 1,000.00 (e) Storage of combustible, flammable or explosive 500.00 (f) Substance not mentioned above 500.00 SECTION 3U.02. Time of Payment. The fees imposed in Article shall be paid to the Municipal Treasurer upon application with the Office of the Municipal Mayor for permit to store the aforementioned substances. SECTION 3U.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 V Permit and Inspection Fee on Machineries and Engines SECTION 3V.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 3V.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 Office of the Municipal 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 the first twenty (20) days of January. SECTION 3V.03. Administrative Provision. No engine or machine mentioned above shall be installed or operated within the territorial limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article. ARTICLE W Permit Fee for the Conduct of Group Activities SECTION 3W.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: (a) Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets P100.00 (b) Dances 100.00 (c) Coronation and ball 100.00 (d) Promotional sales 200.00 (e) Other Group Activities 200.00 SECTION 3W.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. EHaASD SECTION 3W.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 3W.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 X Permit Fee for Security Guards, Watchmen, Private Detectives and Entertainers SECTION 3X.01. Imposition of Fee. There shall be collected an annual fee of Fifty (P50.00) Pesos for the issuance of Mayor's Permit for security guards, watchmen, and private detectives detailed, assigned or performing their functions as such within the jurisdiction of Mabalacat. SECTION 3X.02. Time and Manner of Payment. The Mayor's Permit shall be paid to the Municipal Treasurer upon application of the permit with the Municipal Mayor. SECTION 3X.03. Administrative Provision. The application of the issuance of the Municipal Mayor's Permit for security guards shall be in writing and shall set forth the following: the name of the private security and investigating agency, the address of its main office and or branch or supervising office within the municipality. 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. Amount of Fee (a) For every page or fraction thereof typewritten (not including the certificate and notation) P50.00 (b) For each copy of Police Clearance, for every page or Fraction thereof, typewritten or computerized (not including the certificate and any notation) 50.00 (c) Where the copy to be furnished is in printed form or in Part, for each page (double the fee if there are two pages in a sheet) 50.00 (d) For each page or fraction of certified copy of any paper, record, decree, judgment of which any person is entitled to demand and receive 50.00 (e) For each certificate of correctness (with Seal of Office) written on the copy or attached thereto 50.00 (f) Photocopy, per page 10.00 (g) For certifying the official act of the Municipal Trial (Circuit) Court Judge or other judicial certificate with seal 50.00 (h) 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 50.00 (i) Photocopy or any other copy produced by copying machine per page 10.00 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 Local Civil Registry Fees SECTION 4B.01. Imposition of Fees. There shall be collected for services rendered by the Municipal Local Civil Registrar of this municipality the following fees: DaIAcC (a) Certification of Registered Vital Events and Legal Instruments: (1) Birth Civil Registry Form No. 1A (Birth Available) P50.00 Civil Registry Form No. 1B (Birth Not Available) 50.00 Civil Registry Form No. 1C (Birth Destroyed) 50.00 (2) Death Civil Registry Form No. 2A (Death Available) P50.00 Civil Registry Form No. 2B (Death not Available) 50.00 Civil Registry Form No. 2C (Death Destroyed) 50.00 (3) Marriage Civil Registry Form No. 3A (Marriage Available) P50.00 Civil Registry Form No. 3B (Marriage Not Available) 50.00 Civil Registry Form No. 3C (Marriage Destroyed) 50.00 (4) Legal Instrument Available Certification P50.00 Not Available Certification 50.00 Destroyed Certification 50.00 (5) True Copy of Photocopy of Civil Registry Documents, per page certified P50.00 (b) Marriage Fees: (1) Application for Marriage License P200.00 (2) Marriage license fee 2.00 (c) Marriage Solemnization fee (Mayor) P100.00 (d) Enrollment of Annotation or Amendment on Civil Registry Certificates (1) Legitimation by Subsequent Marriage of Parent P200.00 (2) Correction or Cancellation of Entries as per Court Order 200.00 (3) Dissolution of Marriage 200.00 (4) Adoption 400.00 (5) Change of First Name (R.A. 9048) 200.00 (6) Correction of Clerical Error (R.A. 9048) 200.00 (7) Use of Surname of the Father (R.A. 9255) 200.00 (e) Issuance of Annotated or Amended Certificates, as in (1) Legitimation by Subsequent Marriage of Parents P50.00 (2) Correction or Cancellation of Entries as per Court Order 50.00 (3) Dissolution of Marriage 50.00 (4) Adoption 50.00 (5) Change if First Name 50.00 (6) Correction of Clerical Error 50.00 (7) Use of Surname of the Father 50.00 (e) Registration in the Register of Legal Instrument (1) Affidavit of Reappearance P50.00 (2) Acknowledgment 50.00 (3) Acquisition of Citizenship 50.00 (4) Affidavit of Legitimation 50.00 (5) Marriage Settlements 50.00 (6) Affidavit to Use the Surname of the Father 50.00 (7) Other registrable documents 50.00 (f) Registration Fee under Alien Social Integration Act of 1995 (R.A. No. 7919) P100.00 (g) Fee for Correction of Clerical Error/Change of First Name (R.A. No. 9048) (1) Filing Fee for Correction of Clerical Error P1,000.00 (2) Filing Fee for Change of First Name 3,000.00 (3) Service Charge for Migrant Petitioner: (i) Correction of Clerical Error P500.00 (ii) Change of First Name 1,000.00 SECTION 4B.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 and other agency of the government except those copies required by courts at the request of litigants, in which case the fee should be collected; and (b) Issuance of certified copies of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in public and private school. SECTION 4B.03. Time and Manner of Payment. The fee shall be paid to the Municipal Treasurer before the registration or issuance of the permit, license, or certified copy of local registry or documents. SECTION 4B.04. Administrative Provision. A marriage license shall not be issued unless a certification is issued by the Provincial Population Office that the applicants have both undergone information and counseling on responsible parenthood and family planning from an authorized accredited counselor/s in accordance with Presidential Decree No. 965. ARTICLE C Police Clearance Fee SECTION 4C.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: Amount of Fee (a) For payment, scholarship, study grant and Other purpose not hereunder specified P50.00 (b) For change of name 100.00 (c) For application for Filipino citizenship 200.00 (d) For passport or visa application 100.00 (e) For firearms permit application 200.00 (f) For PLEB clearance 100.00 SECTION 4C.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 D Sanitary Inspection Fee SECTION 4D.01. Imposition of Fee. There shall be collected the following annual fees from each business establishment in this municipality for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: TAacHE Amount of Fee With an area of less than 50 sq.m. P50.00 With an area of 50 sq.m. or more but less than 100 sq.m. 100.00 With an area of 100 sq.m. or more but less than 200 sq.m. 200.00 With an area of 200 sq.m. or more but less than 500 sq.m. 500.00 With an area of 500 sq.m. or more but less than 1000 sq.m. 600.00 With an area of 1,000 sq.m. 1,000.00 In excess 1,000 sq.m. 0.35/sq.m. SECTION 4D.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 4D.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. DHIcET (b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. ARTICLE E Service Fees for Health Examination SECTION 4E.01. Imposition of Fee. There shall be collected a fee from any person who is required by law or ordinance to secure a medical or health certificate from the Municipal Health Officer or his duly authorized representative. (a) Medical or Health Certificate Fee (For employment purposes) P20.00 (b) Medical or Health Certificate Fee (For purposes not hereunder specified) 50.00 (1) Permits for Cadaver disposition (i) Burial Permit Fee 50.00 (ii) Transfer Fee for Cadaver 50.00 (iii) Fee for Exhumation of Cadaver 50.00 (iv) Fee for removal of Cadaver 50.00 SECTION 4E.02. Exemptions. The fee imposed in this Article shall not be collected from elementary, high school and college students, government employees and senior citizens. The burial fee shall not likewise be collected from pauper upon recommendation of the Municipal Mayor. SECTION 4E.03. Administrative Provisions. (a) Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination once a year before they can be employed. (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 nightclubs (including dance instructors, hostess, cooks, bartenders, waitresses, etc.);and (4) Tonsorial and beauty establishments (including employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc.) (b) Massage clinics and sauna bath establishments (including masseurs, massage clinic/sauna bath attendants, etc.) (c) Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums. (d) 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. (e) 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 4E.04. Penalty. A fine of Two Thousand Five Hundred Pesos (P2,500.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. ARTICLE F Dog Vaccination Fee SECTION 4F.01. Imposition Fee. There shall be collected/imposed from every owner of the dog a vaccination fee of Fifty Pesos (P50.00) for every dog vaccinated within the territorial jurisdiction of this municipality. SECTION 4F.02. Time of Payment. The fee shall be paid to the Municipal Treasurer prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office and the Office of the Provincial Veterinarian. SECTION 4F.03. Administrative Provisions. (a) Vaccination against Rabies means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAI, Provincial Veterinarian Office and Municipal Agriculture Office. (1) Every dog 3 months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three months of age. (2) During free mass dog rabies vaccination campaign, every dog three (3) months of age and older should be submitted by the owner for vaccination. Dogs not submitted on the scheduled date or within one month thereafter shall be exterminated under the supervision of the Municipal Rabies Control Authority. Becomes optional after a mass dog rabies vaccination campaign covering at least 80% of the dog population. (b) It shall be the duty of each trained vaccinator when vaccinating any dog to prepare a complete certificate of rabies vaccination (in duplicate for each animal vaccinated).The certificate shall include the following information: HcDSaT (3) Owners name, address and telephone number if any (4) Description of dog (color, sex, markings, age, name, species and breed if any) (5) Dates of vaccination and vaccine expiration if known (6) Rabies vaccination tag number (7) Vaccine produced (8) Vaccinator's signature (9) Veterinarians license number/vaccinator's address The dog owner shall be provided with a copy of the certificate. The veterinarian/vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian/vaccinator, shall be securely attached to the collar of the dog. NOTE: The above provisions may not apply in a mass vaccination program. During a free mass dog vaccination, the cost shall be borne by the owner after the scheduled date. (c) Dog Registration or Licensing Every dog shall be registered by their owner upon reaching the age of three (3) months and every year thereafter. Unvaccinated dogs registered after reaching the age of three (3) months and dogs three (3) months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay such registration fee as may be determined by the Municipal Council. The registration officer shall provide the owner with a certificate of certification for the dog and affix to a distinguished collar tag as proof of registration. (d) Elimination of Unregistered Dog Unregistered dogs over the age of four (4) months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the Municipal Rabies Control Authority or vaccinated under the provisions of Section 3 (4). The licensed veterinarian/trained vaccinator or the Municipal Rabies Control Authority shall give the guidance on the extermination methods to be used (shooting, poisoning, carbon dioxide or anesthetic overdose or decapitation) in a different environment (area of habitation, marketplace, rubbish dumps, open countryside, etc.) The license veterinarian, trained vaccinator, the Municipal Rabies Control Authority or a police officer may enter any land for the purpose of seizing or exterminating a dog which is liable to be seized under this section. The Provincial Veterinarian and the MAO is tasked to determine the age of the dogs. (e) Reporting of Biting Incidents The owner of a dog which has bitten any person and the person who has been bitten shall, within twenty-four (24) hours of the occurrence, report the incident to the Municipal Rabies Control Authority, a health care worker or a police officer receiving such information who shall immediately transmit it to the Municipal Rabies Control Authority for investigation. (f) The owner of a dog which has bitten any person shall be responsible for all the treatment and dog examination. (g) Financial support for the activity shall be borne by the Municipal Government, Provincial Government and the Barangay Government. SECTION 4F.04. Penalty. Any dog owner who fails to abide by any of the provisions of his ordinance shall be subjected to a fine of Two Thousand Five Hundred (P2,500.00) Pesos, upon conviction by the court. It shall be the responsibility of the Municipal Rabies Control Authority to administer this ordinance, and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be the responsibility of the Municipal Rabies Control Authority as defined under Section 1 of this article. CHAPTER V Municipal Charges ARTICLE A Market Fees SECTION 5A.01. Definitions. When used in this Article Public Market refers to any place, building or structure of any kind, designated as such by the Sangguniang Bayan except public streets, plazas, parks and the like. Market Premises refers to any allotted space or moth in the market compound; part of the market lot consisting of bare ground not covered by market buildings, usually occupied by transient vendors during market days. Market Stall refers to any allotted space or both in the public market where merchandise of any kind is sold or offered for sale. Market Section refers to a subdivision of the public market housing one class or group of allied goods, commodities or merchandise for sale or offered for sale. Livestock refers to cows, horses, carabaos, goats, sheep, pigs, dogs, monkeys and other farm animals of whatever age. SECTION 5A.02. Market Sections. For purposes of this Article, the public market of Mabalacat shall be divided into the following sections: (a) Fish Section Fresh fish, clams, oysters, lobsters, shrimps and other marine products (b) Meat Section Fresh meat from cows, carabao, horse, goat, sheep, swine and fowls (c) Dry Goods and Grocery Section All kinds of textiles, novelties, ready made dresses and apparels, toiletries, shoes, laces, kitchen wares, hard wares bags, school and office supplies. (f) Vegetables and Fruits Section All kinds of vegetables, fruits and root crops ASTcaE (g) Eateries and Cooked Food Section All kinds of cooked foods, including refreshments and cakes. The numbering designation or other forms of identifying market section shall be the responsibility of the Municipal Treasurer. SECTION 5A.03. Imposition of Fees. There shall be collected the following market fees: Market Section Rental Per Day (1) Fish Section P5.00 per table (2) Meat Section 5.00 per table (3) Vegetable Section 5.00 per table (4) Fixed Stall (external) 23.00 per sq.m. monthly (5) Fixed Stall (internal) 23.00 per sq.m. monthly SECTION 5A.04. Market Entrance Fees. In lieu of the regular market fees based on the space occupied, there is hereby imposed a market entrance fee on any transient vendors of any commodity or sale at the following rates: (1) For fowls, per kilo P0.10 (2) For meat, per kilo 0.10 (3) For dressed chicken, per kilo 0.10 (4) For fish, per kilo 0.10 (5) For dried fish 0.10 (6) For eggs, per hundred 1.00 Duly licensed suppliers, or distributors of goods, commodities, or general merchandise or permanent occupants of market stalls, booths, tiendas, or other space, as well as the same occupants when they bring in goods, commodities or merchandise to replenish or augment their stock, shall not be considered as transient vendors required to pay the market entrance fees herein authorized. SECTION 5A.05. Time and Manner of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer or his duly authorized representative within the first ten (10) days of each month in the case of rentals of fixed stalls. However, the rental fee for a new license shall be paid before occupancy of the market. The fee for occupancy or market premises shall be paid daily in advance before any commodity or merchandise is sold within the market premises. In case of market entrance fees, payment shall be made upon arrival. SECTION 5A.06. Surcharge for Late Payment or Non-Payment of Fee. (a) The lessee of a stall or booth who fails to pay the monthly rental fee within the prescribed period shall pay a surcharge of twenty (20%) percent per amount due. Failure to pay the rental for three (3) consecutive months shall cause the automatic cancellation of the contract of lease of stall. The stall shall then be declared vacant and subject to adjudication to any interested applicant. (b) Any person occupying or using a space in the market premises, without having paid the fee imposed in this Article shall pay thrice the regular rate for the space occupied. (c) The Municipal Treasurer or hid duly authorized representative shall issue a receipt as evidence of payment of rentals of fixed space, stalls, booths or tiendas. SECTION 5A.07. Administrative Provision. (a) The Municipal Mayor shall exercise direct and immediate supervision, administration and control over the Mabalacat Public Market, including those duties concerning the maintenance, upkeep and control of the market premises, in accordance with existing laws, rules and regulations. The Municipal Mayor or his duly authorized representative has the exclusive power and authority to designate the space and/or stalls to the vendors of any article or merchandise to be sold or offered for sale in the public market and its premises. (b) Issuance of cash tickets to transient vendors. A cash ticket shall be issued to every transient vendor buying the same and his name shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the spaces or the market premises to which they are assigned while in the hands of the original purchaser. If a vendor disposes of his merchandise by wholesale to another vendor the latter shall purchase new cash tickets if he sells the same merchandise in the market premises regardless of whether he would also occupy the same place occupied by the previous vendor. The cash tickets issued above shall be torn in half. One half is to be given to the vendor and the other half to be retained by the market collector who shall deliver the same to the Municipal Treasurer to counter-check it against his record of cash tickets issued by him for that day. (c) Vacancy and Leasing of Stalls/Booths, Adjudication to Applicants. Vacant or newly constructed market stalls/booths shall be adjudicated to qualified applicants in the following manner: (1) Notice of Vacancy on vacant newly-constructed stalls or booths shall be made for a period of not less than ten (10) days immediately preceding the date fixed for their award to qualified applicants to appraise the public that such stalls are vacant. The notice shall be posted conspicuously on the unoccupied stall or booth and bulletin be in following form: NOTICE Notice is hereby given that Stall No. ________ of the Mabalacat Public Market is vacant (or will be vacant on ____________. Any person, 21 years of age or more, who is not legally incapacitated, desiring to lease this stall, shall file an application therefore in the prescribed form, copies, of which may be obtained and before 12:00 o'clock noon of _______________, in the office of the Municipal Mayor. In case there is more than one applicant, the award of the vacant stall shall be determined through drawing of lots to be conducted on ______________ at 12:00 o'clock noon in the office of the Municipal Mayor by the Market Committee. The stall is in the section of _______________ and is intended for the sale of _____________. MUNICIPAL MAYOR (2) The application shall be under oath and shall be submitted to the Office of the Municipal Treasurer in duplicate copies by the applicant either in person or through his attorney. cDSAEI (3) It shall be duty of the Municipal Treasurer to keep a registry book showing the names and addresses of all applicants for vacant stalls or booths, the number and description of the stall or booth applied for by them, and the date and hour of the receipt of the application by the Municipal Treasurer. (d) All sanitary rules and regulations shall be strictly followed by all spacer or booth occupants as well as by the market personnel. ARTICLE B Slaughter and Corral Fees SECTION 5B.01. Imposition of Fees. There shall be collected the following slaughterhouse and corral fees: (a) Permit to slaughter, per head: (1) Large cattle P30.00 (2) Hogs 25.00 (3) Goats 5.00 (4) Sheep 5.00 For the inspection of meat from all kinds of animals coming from sources other than Mabalacat for sale in the public market or elsewhere in Mabalacat: P0.10/kilo of meat. (b) Corral Fee, per head, per day or fraction thereof: (1) Large cattle P10.00 (2) Hogs 5.00 (3) Goats 5.00 (4) Sheep 5.00 SECTION 5B.02. Exemption. The corresponding fees shall not be collected on animals condemned by the Municipal Health Officer or Meat Inspector. SECTION 5B.03. Time and Manner of Payment : (a) Permit Fee. The fee shall be paid to the Municipal Treasurer upon application for permit to slaughter with the MHO and other officers authorized by existing laws. (b) Slaughter Fee. The fee shall be paid to the Municipal Treasurer or his duly authorized representative before the animal is kept in the municipal corral or any place designated as such. If the animal is kept in the corral beyond the period paid for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. SECTION 5B.04. Administrative Provision : (a) Before any animal is slaughtered for public consumption, permit therefore shall be secured from the Municipal Health Officer or his duly authorized representative, through the Municipal Treasurer. This permit should bear the date of issue and the stamp of the MHO, as well as the page of the book in which said permit number is entered wherein the name of the permittee; the kind and sex of the animal to be slaughtered appears. Except for the slaughter permit issue, all papers related to this shall be surrendered on the following day to the Municipal Treasurer for his file. (b) The slaughter of any kind of animal for sale or for public consumption shall be done duly in the slaughterhouse. The slaughter of animals for home consumption may be done elsewhere except large cattle which shall be slaughtered only in the public slaughterhouse. Animals slaughtered for home consumption shall not be sold or offered for sale elsewhere. (c) Before issuing the permit to slaughter large cattle, the Municipal Treasurer shall require for branded cattle, the production of the Certificate of Ownership and the Certificate of the Transfer showing the title in the name of the person applying for permit if he is not the original owner. If the applicant is not the original owner and there is no certificate of transfer, after showing satisfactory evidence of this right, the transfer certificate to his favor must be done after payment of the corresponding fee therefore. For branded or unbranded cattle, satisfactory evidence of ownership shall first be produced before branding or before the issuance of the certificate or transfer and payment of corresponding fees must be made before issuance of the permit to slaughter. (d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his stall at all times. ARTICLE C Rental of Cemetery Lots SECTION 5C.01. Imposition of Fee. There shall be collected the following fees for the rent of municipal cemetery lots: (a) Lease of Five (5) Years: (1) Rent of lot 1.50 m. x .75 m. for buying corpse of children 10 years of age and below for period not exceeding five (5) years of each lot P200.00 (2) Rent of lot 2.00 m. x 1.00 m. for buying corpse of person over 10 years of age for a period not exceeding five (5) years each lot 300.00 EDCcaS (3) Rent of cemetery niche for a period not exceeding 5 years for buying corpse of children ten years and below, each niche 200.00 (c) Rent of cemetery niche for a period not exceeding 5 years or buying corpse of persons over ten years of age 300.00 (6) Additional one (1) layer 200.00 SECTION 5C.02. Exemption. The fee imposed in this Article shall not be collected for the interment of paupers per recommendation of the Municipal Mayor. SECTION 5C.03. Time and Manner of Payment. The fee charge in this Article shall be paid prior to the interment of the deceased. SECTION 5C.04. Administrative Provision : (a) The Municipal Cemetery as used in this Article refers to the lots owned by the municipality located at Barangays San Francisco and Mangalit. It shall be under the control, management and supervision of the Municipal Treasurer. (b) A standard cemetery lot shall be two (2) sq. m. or two (2) meters long and one (1) meters wide at the Barangay Mangalit cemetery and measurement of one and a half (1.5 m.) meters by three-fourth (.75 m.) of a meter; two (2) meter long and one (1) meter wide at the old cemetery in Barangay San Francisco. (c) Except in cases allowed under existing laws and regulations, no person shall be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds. (d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer, or, if no medical officer is available, by the Municipal Mayor, Municipal Administrator, or any member of the Sangguniang Bayan shall be required. (e) Any construction of whatever kind or nature in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Health Officer. (f) The lease period shall be five (5) years, however, in case the lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within Thirty (30) days before the expiration date of the lease, and shall pay the corresponding fees therefore. (g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. He shall also send a reminder to the lessee of the expiration of the lease, two (2) weeks prior to the expiration date of the lease. ARTICLE D Rentals of Properties Owned by the Municipality SECTION 5D.01. List of Properties : Vehicles and Equipment: Rates/day Fuel/Day Bulldozer P8,085.72 130 liters Payloader P5,550.48 80 liters Dumptruck P4,040.36 80 liters SECTION 5D.02. Terms and Manner of Payment. Refer to Mun. Ord 67. SECTION 5D.03. Administrative Provision. Fuel/Day is an ideal consumption of the equipment, which shall be shouldered by the lessor/renter. ARTICLE E Charges for Parking SECTION 5E.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: For the first 3 hours (a) Passenger buses or cargo trucks P50.00 (b) Light Vehicles 20.00 (c) Tricycles 10.00 For each succeeding hour or a fraction thereof (a) Passenger buses or cargo trucks P10.00 (b) Light Vehicles 5.00 (c) Tricycles 5.00 SECTION 5E.02. Time of Payment. The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat. SECTION 5E.03. Administrative Provision. For purposes of this Article, the Sangguniang Bayan shall designate the municipal-owned vacant lots or spaces to be used as parking areas except the following: (a) Street corners and places prohibited by National Laws; (b) Streets and other places explicitly designated as "No Parking" area by municipal ordinances of this municipality; and (c) Streets and areas which are withdrawn from vehicular traffic by law enforcement agents to the government. ARTICLE F Lease and Rental of Municipal Lots Outside of Public Market SECTION 5F.01. Imposition of Fee. There shall be collected for a lease and rental of lots belonging to the municipality, except those inside and around the public market and those inside the municipal cemetery the following rates: (a) Lease of municipal lots per square meters per year P20.00 (b) Rental of municipal lots for drying of palay and such other purposes per day 20.00 CHAPTER VI Community Tax ARTICLE G Community Tax SECTION 6G.01. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the municipality. SECTION 6G.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 6G.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: DHESca (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 6G.04. Exemptions. 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 6G.05. Place of Payment. The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. SECTION 6G.06. Time of Payment; Penalties for Delinquency. (a) The Community Tax shall accrue on the first (1st) day of January each year which shall paid not later than the last 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 community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year. (e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 6G.07. 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 6G.08. Presentation of Community Tax Certificate on Certain Occasions. (a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee, receives any money from public funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate. The presentation of Community Tax Certificate shall not be required in connection with the registration of a voter. (b) When through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or 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 from January until the fifteenth (15) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 6G.09. Collection and Allocation of Proceeds of the Community Tax. (a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; 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 this Municipality. TEHIaD (c) The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows: (1) Fifty (50%) percent shall accrue to the general fund of the Municipality; and (2) Fifty (50) percent 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. DETACa 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. SECTION 7A.12. Automatic Adjustment of Fees. Fees collected by the Municipal Treasurer shall be automatically increased at the rate of ______ percent (_____%) every _________ (___) years. 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 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 due, including all expenses, is collected. TaDCEc (g) Levy on Real Property. After the expiration of the time required to pay the delinquent 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 city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the municipal hall or on the property to be sold, or at any other place as determined by the Municipal Treasurer, conducting the sale and specified in the notice of sale. (j) 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. 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 Municipality for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the 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. cDEHIC 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 from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 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. ISCDEA 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 7D.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 7D.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 7D.03. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 7D.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 7D.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 non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, 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 8A.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 Two Thousand Five Hundred Pesos (P2,500.00), 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 9A.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 9A.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 9A.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 9A.04. Special Transitory Provisions. (a) Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. Similarly, provisions for fishery rentals and fees shall be in full force and effect. SECTION 9A.05. Effectivity. This Ordinance shall take effect on January 1, 2006. Enacted and approved on August 9, 2005 EDCTIa . APPROVED: CRISOSTOMO C. GARBO Vice Mayor SB Presiding Officer TOMAS P. MANALO, JR. Floor Leader CHERRY D. MANALO Member ELIZABETH R. PINEDA Member NOELITO B. CASTRO Member OSCAR R. AURELIO Member JERRY M. BASILIO Member CHRISTIAN C. HALILI Member DIOSDADO R. LINGAD Member AMAURI M. TIGLAO, JR. Member ADAM M. BALILIO Member APPROVED: MARINO P. MORALES Municipal Mayor n Note from the Publisher: Copied verbatim from the official copy.