Amending Ordinance No. 93-95 or the Muntinlupa Revenue Code

December 12, 2002 MUNTINLUPA CITY ORDINANCE NO. 076-02 AN ORDINANCE AMENDING ORDINANCE NO. 93-35, OTHERWISE KNOWN AS THE REVENUE CODE OF THE MUNICIPALITY OF MUNTINLUPA, AND ADOPTING THE NEW RATES PRESCRIBED UNDER THIS ORDINANCE Sponsored by: Hon. Aldrin L. San Pedro, Hon. Melchor R. Teves, Hon. Mario E. Bulay, Jr., Hon. Francis Ian T. Bagatsing, Hon. Atty. Patricio L. Boncayao, Jr., Hon. Dr. Nicanor L. Echavez, Hon. Allan Rey A. Camilon, Hon. Atty. Raul R. Corro, Hon. Atty. Icasiano M. Dela Rea, Hon. Elmer S. Espeleta, Hon. Lucio B. Constantino, Hon. Mamerto T. Sevilla, Jr., Hon. Rufino B. Joaquin, Hon. Artemio A. Simundac WHEREAS, the then Sangguniang Bayan of Muntinlupa passed and approved Ordinance No. 93-35 , otherwise known as "Muntinlupa Revenue Code" and no amendment has been made since its passage in 1993; WHEREAS, the rates prescribed under Ordinance No. 93-35 are very much lower compared to the rates prescribed by neighboring cities in Metro Manila; WHEREAS, there has been an increase and improvement in the delivery of basic goods and services being offered by the City despite the cut in the Internal Revenue Allotment (IRA) and the closure of some big establishments operating within the City; WHEREAS, there is a need to amend and update the prescribed rates in the Muntinlupa Revenue Code to augment the demands of the City's continuing growth and progress; NOW, THEREFORE, BE IT ORDAINED, AS IT IS HEREBY ORDAINED by the Members of the Sangguniang Panlungsod duly assembled to amend Ordinance No. 93-35, otherwise known as the Revenue Code of the Municipality of Muntinlupa as follows: " Title I, Chapter I, Section 1 of Ordinance 93-35 is hereby amended " and shall now be read as follows: SECTION 1. Title . This Code shall be known as the Revenue Code of the City of Muntinlupa, as amended. " Title I, Chapter I Section 3 (a) to (tt) of Ordinance 93-35 is hereby amended " and shall now be read to add the following terms: (a) Automated Teller Machine (ATM) is a 24-hour automated machine use for dispensing/depositing to serve bank's cardholders/clients. Banks with ATM that closes services vis--vis with the banking hours and those located within the premises of the bank, shall not be required to secure a separate business license and mayor's permit but shall pay an additional business tax for the operation of the machine. (b) Condo-hotel is a building containing complete amenities of a hotel with several residential units as in a residential condominium buildings rented or leased for a minimum of one (1) day of permanently occupied/owned with individual Condominium Certificates of Titles (CCT) for each residential units. (c) Contractor's Tax is a tax imposed to contractors who do not maintain principal office in the City of Muntinlupa but have contracts/projects in the city. The said tax shall be computed on a per contract and the actual price specified thereon. (d) Special Permit permits issued to any agency, company, individuals, institutions, or POs/NGOs for advertisement/promotional campaigns, programs and events, etc. " Title II, Chapter I, Article I, Section 5, (a) to (l) and Article II Section 8, 1 to 9 of Ordinance No. 93-35 is hereby amended " and shall now be read as follows: TITLE II City Taxes CHAPTER I Taxes on Business ARTICLE I Graduated Taxes SECTION 5. Imposition of Tax . There is hereby imposed on the following persons who establish, operate conduct or maintain their respective businesses within the City of Muntinlupa a graduated Business Tax in the amounts hereafter prescribed. (a) On Manufacturers, producers, importers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits and wines or manufacturers of any article of commerce of whatever kind or nature in accordance with the following schedule: Gross Sales/Receipts for the proceeding calendar year Amount of Tax Per Annum 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 14,575.00 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 26,812.50 6,500,000.00 or more but less than 50,000,000.00 20% of 1% plus 26,812.50 50,000,000.00 or more but less than 100,000,000.00 15% of 1% plus 146,437.50 100,000,000.00 and above 10% of 1% plus 228,937.50 The preceding rates shall apply only to the amount of domestic sales of manufacturers, repackers, brewers, processors, distillers, rectifiers and compounders of liquor, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated in the next paragraph of this Article. (b) On wholesalers, distributors, or dealers of any article of commerce of whatever kind or Nature in accordance with the following schedule: Gross Sales/Receipts for the proceeding calendar year Amount of Tax Per Quarter 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,870.00 100,000.00 or more but less than 150,000.00 2,420.00 150,000.00 or more but less than 200,000.00 3,300.00 200,000.00 or more but less than 300,000.00 4,400.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 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 For every 100,000.00 in excess of 1,000,000.00 100.00 (c) On exporters of any article commerce of whatever kind and nature in accordance with the following schedule: Thirty Percent (30%) of the rate prescribed in paragraph (a) (d) Retailers Gross Sales/Receipts for the proceeding calendar year Amount of Tax Per Annum 400,000.00 or less 2.1% In excess of 400,000.00 1% plus 8,400.00 (e) On exporters, manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate of one-half (1/2) of the rates prescribed under paragraph (a), (b), (c), and (d), respectively of this Article: (1) Rice and corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt, and other agricultural, marine, and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents and medicine; (5) Agricultural implements, equipment, and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School supplies; and (8) Cement. (f) On contractors and other independent contractors defined in Section 3 of Chapter 1 Title of this Code, and on owners or operators of business establishments rendering services, such as but not limited to advertising agencies, animal hospitals, assaying laboratories, belt and buckle shops, blacksmith shops, bookbinders, booking offices for film exchange, booking offices for transportation on commission basis, breeding of game cocks and other sporting animals belonging to others, business management services, collecting agencies, escort disposal contractors, gold and silver smith shops, inspections services for incoming and outgoing cargoes, interior decorating services, janitorial services, job placement or recruitment consultants not subject to professional tax; medical and dental laboratories mercantile agencies, messengerial services, operators of shoe shine stands, painting shops, perma press establishment, rent-a-plant services, polo players, school for and/or horse-back riding academy, real estate appraisers, real estate brokerages, photostatic, white blue printing, photocopying, typing and mimeographing services, rental of bicycles and/or tricycles, furniture, shoes, watches, household appliances, boats, typewriters, etc., roasting of pigs, fowls, etc., shipping agencies, shipyard for repairing ships for others, shops for shearing animals, silkscreen or T-shirt printing shops, stables, travel agencies, vaciador shops, veterinary clinics, video rentals and/or coverage services, dancing schools/driving schools/speed reading/EDP/judo karate, etc., nursery, vocational and other schools not regulated by the Department of Education, etc., Gross Sales/Receipts for the proceeding calendar year Amount of Tax Per Annum 50,000.00 or more but less than 75,000.00 880.00 75,000.00 or more but less than 100,000.00 1,320.00 100,000.00 or more but less than 150,000.00 1,980.00 150,000.00 or more but less than 200,000.00 2,640.00 200,000.00 or more but less than 250,000.00 3,630.00 250,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 400,000.00 6,160.00 400,000.00 to 500,000.00 8,250.00 For every 10,000.00 in excess of 500,000.00 50.00 (g) On owners or operators of banks and other financial institutions, as follows: Amount of Tax Per Annum (1) Banks 50% of 1% (2) Financial institutions such as but not limited to lending 50% of 1% investors, finance and investment companies, pawnshop, money shop, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange (h) On owners or operators of cafe, cafeteria, ice cream and other refreshment parlors, restaurants, soda fountains, carinderia or food caterer in accordance with the following schedule: Gross Sales/Receipts for the proceeding calendar year Amount of Tax Per Annum 50,000.00 or more but less than 75,000.00 750.00 75,000.00 or more but less than 100,000.00 850.00 100,000.00 or more but less than 150,000.00 1,000.00 150,000.00 or more but less than 200,000.00 1,150.00 200,000.00 or more but less than 250,000.00 1,300.00 250,000.00 or more but less than 300,000.00 1,500.00 300,000.00 or more but less than 400,000.00 1,750.00 400,000.00 or more but less than 500,000.00 2,125.00 For every 1,000.00 in excess of 500,000.00 6.00 * Additional One Thousand Pesos (Php1,000.00) for every videoke and the like machines (i) Owners or operators of hotels and motels shall pay the tax in accordance with the following schedule: Hotels: Gross Sales/Receipts for the proceeding calendar year Amount of Tax Per Quarter 50,000.00 or more but less than 75,000.00 750.00 75,000.00 or more but less than 100,000.00 850.00 100,000.00 or more but less than 150,000.00 1,000.00 150,000.00 or more but less than 200,000.00 1,150.00 200,000.00 or more but less than 250,000.00 1,300.00 250,000.00 or more but less than 300,000.00 1,500.00 300,000.00 or more but less than 400,000.00 1,750.00 400,000.00 or more but less than 500,000.00 2,125.00 For every 1,000.00 in excess of 500,000.00 10.00 Motels: Gross Sales/Receipts for the proceeding calendar year Amount of Tax Per Quarter 50,000.00 or more but less than 75,000.00 1,000.00 75,000.00 or more but less than 100,000.00 1,250.00 100,000.00 or more but less than 150,000.00 1,500.00 150,000.00 or more but less than 200,000.00 1,750.00 200,000.00 or more but less than 250,000.00 2,000.00 250,000.00 or more but less than 300,000.00 2,250.00 300,000.00 or more but less than 400,000.00 2,750.00 400,000.00 or more but less than 500,000.00 3,250.00 For every 1,000.00 in excess of 500,000.00 10.00 * For newly established hotels or motels, the initial tax shall be the minimum tax prescribed above. (j) Real Estate Dealers shall pay the tax in accordance with the following schedule: 1. Subdivision Operator/s: Gross Sales/Receipts for the proceeding calendar year Amount of Tax Per Annum The tax shall be based on the total area of the remaining lots title 0.02 in the name of the subdivision operators 2. Lessors or sub-lessors of real estate including accessories, apartelles, pension inns, apartments, condominium, house for rent, land/space for rent shall pay the tax in accordance with the following schedule: Other than Residential: Gross Sales/Receipts for the proceeding calendar year Amount of Tax Per Annum 30,000.00 to 50,000.00 550.00 For every 1,000.00 in excess of 50,000.00 10.00 Residential: Gross Sales/Receipts for the proceeding calendar year Amount of Tax Per Annum 30,000.00 to 50,000.00 550.00 For every 5,000.00 in excess of 50,000.00 10.00 3. On dealers of real estate excluding subdivision operators and lessors or real estate Gross Sales/Receipts for the proceeding calendar year Amount of Tax Per Annum 50,000.00 or more but less than 100,000.00 825.00 100,000.00 or more but less than 200,000.00 1,650.00 200,000.00 or more but less than 400,000.00 2,475.00 400,000.00 or more but less than 700,000.00 4,400.00 700,000.00 or more but less than 1,000,000.00 6,600.00 1,000,000.00 or more but less than 1,500,000.00 9,625.00 1,500,000.00 or more but less than 2,000,000.00 11,825.00 2,000,000.00 or more but less than 3,000,000.00 15,125.00 3,000,000.00 or more but less than 5,000,000.00 17,600.00 5,000,000.00 or more but less than 6,500,000.00 22,000.00 6,500,000.00 or more but less than 8,000,000.00 27,500.00 8,000,000.00 to 10,000,000.00 34,650.00 For every 500,000.00 in excess of 10,000,000.00 1,100.00 (k) Owners or operators of privately-owned public markets and shopping centers shall pay the tax in accordance with the following schedule: Gross Sales/Receipts for the proceeding calendar year Amount of Tax Per Quarter 50,000.00 or more but less than 60,000.00 750.00 60,000.00 or more but less than 70,000.00 850.00 70,000.00 or more but less than 80,000.00 1,000.00 80,000.00 or more but less than 90,000.00 1,150.00 90,000.00 to 100,000.00 1,300.00 For every 1,000.00 in excess of PhP100,000.00 22.00 * For newly operated privately-owned public markets and commercial/shopping centers, the tax shall be computed at 0.05% of 50% of the cost of investment on the first two (2) years of operation; 1% of gross sales/receipts on the 3rd year of operation; and on the 4th year and succeeding years, the tax shall be in accordance with the above prescribed rates. (l) On owners or operators of the following amusement and other recreational places in accordance with the following schedule: 1. Day and night clubs, cocktail or music lounges or bars, dance halls, disco houses, beer garden or joints, sing-along bars and other similar places: Gross Sales/Receipts for the proceeding calendar year Amount of Tax Per Annum Less than 500,000.00 18,750.00 500,000.00 or more but less than 750,000.00 25,000.00 750,000.00 to 1,000,000.00 31,250.00 For every 100,000.00 in excess of 1,000,000.00 250.00 * Additional One Thousand Pesos (Php1,000.00) for every videoke and similar machines 2. On owners or operators of amusement/vending devices, such as but not limited to juke box machines, machine apparatus for visual entertainment, apparatus for weighing persons, dispensing or vending soft drinks or other articles, machine or apparatus for printing letters or numbers, device for vending games of skill or amusement, coin-operated amusement machine or apparatus, videos, family computers, amusement places, such as but not limited to skating rinks, bath houses, resorts, swimming pools, billiard halls, bowling fees paid by players, circuses, carnivals, side shows, merry-go-round, roller coasters and the like, cockpits, gun club, judo-karate clubs, pelota/squash courts, tennis courts, driving ranges, green fees prescribed by golf management, basketball gym rentals, and others not specified in this Code: Gross Sales/Receipts for the proceeding calendar year Amount of Tax Per Annum 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,870.00 100,000.00 or more but less than 150,000.00 2,420.00 150,000.00 or more but less than 200,000.00 3,300.00 200,000.00 or more but less than 300,000.00 4,400.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 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 For every 100,000.00 in excess of 1,000,000.00 110.00 * Additional One Thousand Pesos (Php1,000.00) for every videoke and the like machine * Additional One Thousand Pesos (Php1,000.00) for every token-operated machine * Additional Two Hundred Fifty Pesos (Php250.00) for every coin-operated machine ARTICLE II Fixed Tax on Business SECTION 8. Imposition of Tax . There is hereby imposed, as specified below, taxes on the following businesses in the City. Amount of Tax Per Annum 1. Warehouse, representative offices and other business 2% of the total gross sales/receipts granted special tax privileges 2. a. Wholesaler/retailer of cigarettes and liquor 3% of the gross sales/receipts if establishment is covered by Ordinance No. 98-015 b. Wholesaler/retailer of cigarettes and liquor 345.00 3. Theaters and cinema houses: a. Itinerant operators, per day 17.25 b. With Orchestra only and with seating capacity of less than 500 persons 862.50 c. With Balcony and Orchestra and with seating capacity of less than 500 persons 1,035.00 d. With Balcony and Orchestra and with seating capacity of 500 to 999 persons 1,380.00 e. With Balcony and Orchestra and with seating capacity of 1,000 persons 1,725.00 f. With lodge, balcony and orchestra 2,587.50 4. Boxing studio, auditoriums, gymnasiums, concert or similar establishments 517.50 5. Boxing, wrestling or martial arts contest, per exhibition 172.50 6. Race tracks for conducting dog races Per annum 3,450.00 Per racing day or fraction thereof 86.25 7. Race track for conducting horse races, per racing 3,450.00 8. Jai-alai Frontons and/or Coliseums a. With seating capacity of 25,000 persons or more 17,250.00 b. With seating capacity of 15,000 to 24,999 persons 12,075.00 c. With seating capacity of 5,000 to 14,999 persons 8,625.00 d. With seating capacity of less than 5,000 persons 5,175.00 e. Per gaming on Jai-alai or fraction thereof 1,725.00 9. Off Tracks Betting Stations and Off Fronton, per station 1,725.00 10. Posting of detective and security guards 86.25 11. Polo Grounds 6,900.00 12. Operators of cemetery and memorial parks a. Less than 2 hectares 862.50 b. 2 to 5 hectares 1,293.75 c. More than 5 hectares 1,725.00 13. Fishponds, fishpens or fish breeding grounds, per hectare or fraction thereof 11.50 14. Cold storage and refrigeration cases a. Refrigeration or Cold Storage Unit with total cold storage capacity: a.1. Not exceeding 5 cubic meters 172.50 a.2. Over 5 to 15 cubic meters 258.75 a.3. Over 15 to 25 cubic meters 431.25 a.4. Over 25 to 35 cubic meters 862.50 a.5. Over 35 to 50 cubic meters 1,293.75 a.6. Over 50 cubic meters 1,725.00 b. Refrigerating Cases: b.1. Less than 5 cubic meters 8.63 b.2. Over 5 cubic meters 17.25 c. Lumberyards c.1. With an area of less than 500 sq.m. 690.00 c.2. Over 500 to 1,000 sq.m. 862.50 c.3. Over 1,000 to 1,500 sq.m. 1,035.00 c.4. Over 1,500 to 2,000 sq.m. 1,380.00 c.5. Over 2,000 sq.m. 1,725.00 d. Car exchange on consignment basis only 86.25 d.1. For an enclosure of less than 500 sq.m. 258.75 d.2. For an enclosure of more than 500 sq.m. 345.00 If car exchanges are being operated by a buying-selling basis, they are covered by the graduated business tax on retailers, independent wholesalers and distributors 15. Storage of flammable, combustible or explosive substance a. Flammable Liquids Flammable liquids with flash point of 20F or below such as gasoline and other carbon besolphide, naphta, benzol, allodin and acetone Over 5 gallons to 25 gallons 8.63 Over 25 gallons to 50 gallons 23.29 Over 50 gallons to 100 gallons 45.71 Over 100 gallons to 500 gallons 92.29 Over 500 gallons to 1,000 gallons 138.00 Over 1,000 gallons to 1,500 gallons 183.71 Over 1,500 gallons to 2,000 gallons 230.29 Over 2,000 gallons to 2,500 gallons 276.00 Over 2,500 gallons to 3,000 gallons 368.29 Over 3,000 gallons to 3,500 gallons 459.71 Over 3,500 gallons to 4,000 gallons 552.00 Over 4,000 gallons to 8,000 gallons 690.00 Over 8,000 gallons to 10,000 gallons 948.75 Over 10,000 gallons to 50,000 gallons 1,380.00 Over 50,000 gallons to 200,000 gallons 2,070.00 Over 200,000 gallons to 500,000 gallons 2,760.00 Over 500,000 gallons to 1,500,000 gallons 3,680.29 Over 1,500,000 gallons 4,599.71 Flammable liquids with flash point above 20F and below 70F such as alcohol, amylacetate tuluol, ethylacetate Over 5 gallons to 25 gallons 17.25 Over 25 gallons to 50 gallons 23.26 Over 50 gallons to 100 gallons 34.50 Over 100 gallons to 500 gallons 57.79 Over 500 gallons to 1,000 gallons 92.29 Over 1,000 gallons to 5,000 gallons 230.29 Over 5,000 gallons to 25,000 gallons 459.71 Over 25,000 gallons to 50,000 gallons 920.26 Over 50,000 gallons 1,149.71 Flammable liquids with flash point above 70F to 200F such as turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent, polishing liquids Over 5 gallons to 25 gallons 8.63 Over 25 gallons to 50 gallons 13.80 Over 50 gallons to 500 gallons 23.29 Over 500 gallons to 1,000 gallons 57.79 Over 1,000 gallons to 5,000 gallons 114.71 Over 5,000 gallons to 10,000 gallons 230.29 Over 10,000 gallons to 50,000 gallons 345.00 Over 50,000 gallons to 100,000 gallons 575.29 Over 100,000 gallons to 500,000 gallons 920.29 Over 500,000 gallons to 900,000 gallons 1,725.00 Over 900,000 gallons 1,149.71 Flammable liquids with flash point above 70F to 200F such as turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleaning solvent, polishing liquids Over 5 gallons to 25 gallons 8.63 Over 25 gallons to 100 gallons 23.26 Over 100 gallons to 500 gallons 63.00 Over 500 gallons to 2,000 gallons 138.00 Over 2,000 gallons to 10,000 gallons 345.00 Over 10,000 gallons to 50,000 gallons 690.00 Over 50,000 gallons to 100,000 gallons 1,035.00 Over 100,000 gallons 1,725.00 b. Flammable Gases Acetylene, hydrogen, coal, gases and other flammable in gaseous form, except liquefied petroleum gas and other compressed gases Over 5 gallons to 25 gallons 8.63 Over 25 gallons to 50 gallons 13.80 Over 50 gallons to 100 gallons 23.26 Over 100 gallons to 500 gallons 69.00 Over 500 gallons to 2,000 gallons 138.00 Over 2,000 gallons to 10,000 gallons 345.00 Over 10,000 gallons to 50,000 gallons 690.00 Over 50,000 gallons to 100,000 gallons 1,035.00 Over 100,000 gallons 1,149.71 c. Combustible Solids 1. Calcium Carbide Over 10 kg. but not mare than 20 kg. 25.88 Over 20 kg. but not more than 50 kg. 35.36 Over 50 kg. but not more than 100 kg. 69.00 Over 100 kg. but not more than 500 kg. 103.50 Over 500 kg. but not more than 2,000 kg. 138.00 Over 2,000 kg. but not more than 10,000 kg. 172.50 Over 10,000 kg. but not more than 50,000 kg. 258.75 Over 50,000 kg. 345.00 2. Pyrolixin Over 10 kg. to 50 kg. 23.29 Over 50 kg. to 200 kg. 45.71 Over 200 kg. to 500 kg. 92.29 Over 500 kg. to 1,000 kg. 172.50 Over 1,000 kg. to 3,000 kg. 345.00 Over 3,000 kg. to 10,000 kg. 575.29 Over 10,000 kg. 345.00 3. Matches Over 10 kg. to 100 kg. 23.29 Over 100 kg. to 500 kg. 114.71 Over 500 kg. to 1,000 kg. 258.75 Over 1,000 kg. to 5,000 kg. 459.71 Over 5,000 kg. 690.00 4. Nitrate, phosphorous, bromine, sodium, picric acid and hazardous explosive, corrosive, oxidizing and lacrymatory properties Over 5 kg. to 25 kg. 23.29 Over 25 kg. to 100 kg. 34.50 Over 100 kg. to 500 kg. 86.25 Over 500 kg. to 1,000 kg. 172.50 Over 1,000 kg. to 5,000 kg. 258.75 Over 5,000 kg. 345.00 5. Shredded combustible materials such as wood shaving (kusot), waste (estopa), sisal oakum, and other similar combustible shaving and fine materials Over 9 cu.ft. to 100 cu.ft. 23.00 Over 100 cu.ft. to 500 cu.ft. 69.00 Over 500 cu.ft. to 1,000 cu.ft. 103.50 Over 1,000 cu.ft. to 2,500 cu.ft. 172.50 Over 2,500 cu.ft. 258.75 6. Tar, resin waxes, copra, rubber, coal, bituminous coal, and similar combustible materials Over 50 kg. to 100 kg. 25.88 Over 100 kg. to 1,000 kg. 51.75 Over 1,000 kg. to 5,000 kg. 103.50 Over 5,000 kg. 172.50 " Title II, Chapter II, Article III, Section 26, Ordinance No. 93-35 is hereby amended " and shall now be read as follows: ARTICLE III Amusement Tax on Admission SECTION 26. Imposition of Tax . There is hereby imposed an amusement tax to be collected from the proprietor of theaters, concert halls, circuses, boxing stadium, cockpits and other places of amusement at a rate of not exceeding thirty percent (30%) of the gross receipts from admission fee. For cinemas, the Amusement tax shall be Eighty Pesos (Php80.00) per seat per month, plus five percent (5%) of the Gross receipts from admission tickets. " Title II, Chapter II, Article V, Section 34 of Ordinance No. 93-34 is hereby deleted and Title II, Chapter II, Article V, Section 35, 1 to 2 and Article VII, Section 38, (a) to (i) of the same Ordinance is hereby amended " and shall now be read as follows: ARTICLE V Taxes on Delivery Trucks and Vans SECTION 34. Imposition of Tax on Delivery Trucks/Vans Fierra . There is hereby imposed an annual fixed tax for every truck, van or any vehicle used by a person or corporation or any business in the conduct of his business and for the delivery of his goods and other products to sales outlets, or consumers, whether directly or indirect, within the City. 1.) For Trucks, Vans/Fierras of Businesses not located in Muntinlupa a.) Manufacturers or producers of, or dealers in, distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, gravel and sand, delivery or distributing their products to sales outlets or selling to customer or sales 12 wheeler trucks and above, per truck 575.00 6 wheeler trucks to 10 wheeler truck, per truck 345.00 4 wheeler trucks and below, per truck 230.00 2.) For delivery trucks/vans/fierras/vehicle of business located in Muntinlupa, per truck 230.00 ARTICLE VI Tax on Signs, Signboards, Billboards or Advertisement SECTION 37. Imposition of Tax . There is hereby imposed a tax signs, signboard, billboard or advertisements, at the rates prescribed hereunder: a.) Billboards or signboards for advertisement of business, per Amount of Tax sq.m. or fraction thereof Per Annum Single faced 28.75 Double faced 57.50 b.) Billboards or signs for professionals, per sq.m. or fraction thereof 23.00 c.) Billboards or signs or advertisement for business and professions, painted on any building or structure or otherwise separated or detached therefrom, per sq.m. or fraction thereof 23.00 d.) Advertisements by means of placards, per sq.m. or fraction thereof 23.00 e.) Advertisements for business or profession by means of slides in movies payable by owner or operators of movie houses, per product 1,150.00 f.) Advertisements for business or profession by means of film exhibition payable by owner or operators of movie houses, per product 2,300.00 In addition to the taxes provided under (a) (b) of this Section, for the use of electric neon lights in billboards, per sq.m. or fraction thereof 28.75 g.) Advertisements by means of mass display of signs 100 to 250 display signs 575.00 251 to 500 display signs 862.50 501 to 750 display signs 1,150.00 751 to 1,000 display signs 2,875.00 h.) Advertisements by means of vehicles, balloons, kites, etc. Per day or fraction thereof 115.00 Per week or fraction thereof 172.50 Per month or fraction thereof 230.00 i.) Advertisements by means of promotional sales (house to house), per day, per person 11.50 " Title III, Chapter I, Section 56, Schedule A to R of Ordinance No. 93-35 is hereby amended " and shall now be read as follows: TITLE III User Charges CHAPTER I Environment Protection Supervision Fee (Garbage Fee) SECTION 55. Rate of Charges . Except as otherwise provided herein, garbage service charges shall be collected quarterly from every person (natural or juridical) engaged in business, occupation or calling or any undertaking within the City in accordance with the following schedule: Rate Per SCHEDULE A Amusement Places Quarter 1. Amusement centers and establishments with coin-operated machines, amusement rides and shooting galleries, side shows booths and other similar establishments with contrivances for the amusement of customers, per contrivance 20.00 2. Billiard and/or pool hall, per table 10.00 3. Bowling establishments Automatic, per lane 40.00 Non-automatic, per lane 25.00 4. Casinos 2,000.00 5. Circuses, carnivals and the like 400.00 6. Cockpits 1,500.00 7. Golf Links and/or Ranges 700,00 8. Gymnasiums 100.00 9. Membership clubs, discos, and other similar establishments a.) Serving food, drinks and lodging facilities 600.00 b.) Serving food, drinks and without lodging facilities 300.00 10. Night/day Clubs, disco and other similar establishments a.) Night Clubs 800.00 b.) Day Clubs 500.00 c.) Cocktail lounges/bars, beer gardens, discos 350.00 d.) Cabaret/dance halls 250.00 11. Sauna baths, massage clinics and other similar establishments per cubicle and/or bed capacity 50.00 12. Skating ranges 150.00 13. Stadium, sports complex 400.00 14. Theaters or cinema houses a.) More than 2,000 seating capacity 550.00 b.) 500 to 2,000 seating capacity 350.00 c.) Less than 500 seating capacity 200.00 15. Pelota courts, tennis courts, and other similar nature 50.00 SCHEDULE B Electric and Power Companies Main office/power plant 2,300.00 Every branch thereof 800.00 SCHEDULE C Financial Institutions 1.) Banks a.) Commercial Banks Main office 750.00 Every branch thereof 225.00 b.) Savings Banks Main office 350.00 Every branch thereof 100.00 c.) Rural Banks 150.00 2.) Savings and loan associations, insurance companies, and pawnshops Main office 350.00 Every branch thereof 100.00 3.) Financial and/or lending investors, money shops Main office 350.00 Every branch thereof 100.00 SCHEDULE D Gasoline Service/Filling Stations More than 1,500 sq.m. 300.00 1,000 sq.m. but less than 1,500 sq.m. 250.00 Less than 1,000 sq.m. 200.00 Curb pumps and filling stations 150.00 SCHEDULE E Private Hospitals and Medical Clinics Bed capacity of More than 500 persons 800.00 301 to 500 persons 700.00 151 to 300 persons 600.00 101 to 150 persons 450.00 76 to 100 persons 350.00 75 persons or less 200.00 Animal Hospitals 150.00 SCHEDULE F Hotels, Motels, Appartels, Pension Inns, Boarding Houses, Lodging Houses, Dormitories, Dwelling and other spaces for lease or rent 1.) Hotel a.) Five Stars, per room Single bed 10.00 Double bed 15.00 Suites 20.00 b.) Four Stars, per room Single bed 8.00 Double bed 12.00 Suites 16.00 c.) Three Stars, per room Single bed 10.00 Double bed 15.00 Suites 20.00 2.) Motels and drive inns, per room 15.00 3.) Hotels, appartels, condo-hotel, pension inns, per room a.) With air-conditioner Single Bed 10.00 Double Bed 15.00 b.) Without air-conditioner, per room Single Bed 8.00 Double Bed 10.00 4.) Boarding houses, lodging houses, dormitories, per bed capacity 6.00 SCHEDULE G Institution of Learning 50,000 Students or more 1,200.00 30,000 or more but less than 50,000 students 1,000.00 20,000 or more but less than 30,000 students 700.00 10,000 or more but less than 20,000 students 450.00 5,000 or more but less than 10,000 students 250.00 1,000 or more but less than 5,000 students 180.00 300 or more but less than 1,000 students 80.00 Below 300 students 45.00 SCHEDULE H Liquefied Petroleum Gas Dealer Marketer 200.00 Dealer 100.00 SCHEDULE I Market Stall Holders/Public/private Market/Commercial Centers/Shopping Malls 30.00 SCHEDULE J Media Facilities 1.) Newspapers, books or magazines publications a.) Daily newspapers 225.00 b.) Weekly magazines 150.00 c.) Books and other magazines publications 100.00 2.) Radio Stations 200.00 3.) TV Stations 250.00 SCHEDULE K Telegraph, Teletype, Cable and Wireless Communication Companies Main Office 500.00 Every branch/station thereof 200.00 SCHEDULE L Telephone Companies Main Office 2,300.00 Every branch/station thereof 800.00 SCHEDULE M Terminal, Garage for Bus, Taxi and other vehicle except those used for home garage 1,000 sq.m. or more 400.00 700 sq.m. or more but less than 1,000 sq.m. 350.00 500 sq.m. or more but less than 700 sq.m. 250.00 300 sq.m. or more but less than 500 sq.m. 180.00 Less than 300 sq.m. 100.00 SCHEDULE N Administrative Offices, Display Offices and/or Offices of Professionals 50.00 SCHEDULE O Film Shooting, per day 50.00 SCHEDULE P Private Warehouse or Bodega 100.00 SCHEDULE Q All other business and other service agencies not specifically mentioned above 1.) Manufacturers, producers and processors with an aggregate area of 1,000 sq.m. or more 1,600.00 500 sq.m. or more but less than 1,000 sq.m. 1,300.00 200 sq.m. or more but less than 500 sq.m. 1,000.00 100 sq.m. or more but less than 200 sq.m. 750.00 50 sq.m. or more but less than 100 sq.m. 500.00 25 sq.m. or more but less than 50 sq.m. 200.00 Less than 25 sq.m. 150.00 Principal/branch or sales office with an aggregate area of Within same locality 1,000 sq.m. or more 500.00 500 sq.m. or more but less than 1,000 sq.m. 400.00 200 sq.m. or more but less than 500 sq.m. 300.00 100 sq.m. or more but less than 200 sq.m. 200.00 50 sq.m. or more but less than 100 sq.m. 130.00 25 sq.m. or more but less than 50 sq.m. 50.00 Less than 25 sq.m. 20.00 Outside the locality 1,000 sq.m. or more 650.00 500 sq.m. or more but less than 1,000 sq.m. 450.00 200 sq.m. or more but less than 500 sq.m. 350.00 100 sq.m. or more but less than 200 sq.m. 280.00 50 sq.m. or more but less than 100 sq.m. 200.00 25 sq.m. or more but less than 50 sq.m. 100.00 Less than 25 sq.m. 40.00 2) Exporters/Importers 500.00 3.) Brewers, distillers, compounders and public eating places 1,000 sq.m. or more 1,700.00 500 sq.m. or more but less than 1,000 sq.m. 1,100.00 200 sq.m. or more but less than 500 sq.m. 850.00 100 sq.m. or more but less than 200 sq.m. 650.00 50 sq.m. or more but less than 100 sq.m. 450.00 25 sq.m. or more but less than 50 sq.m. 250.00 Less than 25 sq.m. 120.00 Carinderia 80.00 4.) Owners or operators of business establishments rendering services Business offices of general contractors (building, specialty engineering), manpower service employment agencies, private detective agencies, advertising agencies 1,000 sq.m. or more 850.00 500 sq.m. or more but less than 1,000 sq.m. 650.00 200 sq.m. or more but less than 500 sq.m. 500.00 100 sq.m. or more but less than 200 sq.m. 350.00 50 sq.m. or more but less than 100 sq.m. 200.00 25 sq.m. or more but less than 50 sq.m. 100.00 Less than 25 sq.m. 50.00 Other contractors/business establishments engaged in rendering services, printers and publishers 1,000 sq.m. or more 1,250.00 500 sq.m. or more but less than 1,000 sq.m. 850.00 200 sq.m. or more but less than 500 sq.m. 650.00 100 sq.m. or more but less than 200 sq.m. 500.00 50 sq.m. or more but less than 100 sq.m. 350.00 25 sq.m. or more but less than 50 sq.m. 200.00 Less than 25 sq.m. 50.00 5.) Independent wholesalers, dealers, distributors, repackers, and retailers 1,000 sq.m. or more 1,100.00 500 sq.m. or more but less than 1,000 sq.m. 750.00 200 sq.m. or more but less than 500 sq.m. 600.00 100 sq.m. or more but less than 200 sq.m. 400.00 50 sq.m. or more but less than 100 sq.m. 250.00 25 sq.m. or more but less than 50 sq.m. 150.00 Less than 25 sq.m. 50.00 6.) Dwelling and other spaces for lease/rent 1,000 sq.m. or more 1,100.00 500 sq.m. or more but less than 1,000 sq.m. 750.00 200 sq.m. or more but less than 500 sq.m. 600.00 100 sq.m. or more but less than 200 sq.m. 400.00 50 sq.m. or more but less than 100 sq.m. 250.00 25 sq.m. or more but less than 50 sq.m. 150.00 Less than 25 sq.m. 50.00 " Title III, Chapter III, Article I, Section 63 (a) to (b) of Ordinance No. 93-35 is hereby amended " and shall now be read as follows: SECTION 61. Stalled Vehicle Charges . There shall be collected from every owner or operator of any stalled vehicle in any street within the jurisdiction of the City, the following charges: a.) Stalled vehicles charges 700.00 b.) For towing charges b.1) Vehicles with gross capacity weight of 4,000 kg. or less for the first 3 km. or fraction thereof 1,500.00 b.2) Vehicles with gross capacity weight of 4,000 kg. for the first 3 km. or fraction thereof 2,500.00 c.) Impounding charge for each day or fraction thereof 300.00 " Title IV, Chapter I, Article I, Section 72 (a) to (d) of Ordinance No. 93-35 is hereby amended " and shall now be read as follows: TITLE IV Regulatory Fees CHAPTER I Mayor's Permit Fees for Business, Occupation, and Other Activities ARTICLE I Mayor's Permit Fees SECTION 70. Imposition of Fees . The following permit shall be collected for the issuance of a permit by the City Mayor to operate a business, pursue an occupation or calling, or undertake an activity within the City. A. On Operation of Business 1. Dealers in fermented liquors, distilled spirits and/or Rate Per Annum wines, except for wine houses/cellars which shall be based on capitalization a.) Wholesale/dealers in foreign liquor 575.00 b.) Retail/dealers in foreign liquor 345.00 c.) Wholesale/dealers in domestic liquor 230.00 d.) Retail/dealers in domestic liquor 172.50 e.) Wholesale/dealers in fermented liquor 230.00 f.) Retail/dealers in fermented liquor 172.50 g.) Wholesale/dealers in vino liquor 172.50 h.) Retail/dealers in vino liquor 115.00 i.) Retail/dealers in tuba, basi and/or tapuy 115.00 2. Dealers in Tobacco a.) Retail leaf tobacco dealers 345.00 b.) Wholesale leaf tobacco dealers 575.00 c.) Retail tobacco dealers 172.50 d.) Wholesale tobacco dealers 230.00 e.) Retail/peddler of tobacco 57.50 3. Owners or operators of amusement places/devices a.) Night/day Clubs 5,750.00 b.) Super clubs, cocktail lounges, bars, disco houses, beer gardens and other similar establishments 5,750.00 c.) Dance halls or ordinary pavilions 5,750.00 d.) Social clubs/voluntary association or organizations 1,150.00 e.) Skating rinks 1,150.00 f.) Bath houses, resorts and the like 3,450.00 g.) Steam baths, sauna clinic and the like 5,750.00 h.) Billiard/pool halls, per table 115.00 i.) Bowling establishments 5,750.00 j.) Circuses, carnivals, fun houses, etc. 2,300.00 k.) Merry-go-round, roller coasters, ferries-wheels, shooting galleries or similar contrivances and side show booths, per booth 345.00 l.) Theater and cinema houses Air-conditioned 5,750.00 Non-air-conditioned 3,450.00 m.) Boxing stadia, auditoriums, gymnasium, concert halls or similar establishments 3,450.00 n.) Race tracks and cockpits 5,750.00 o.) Pelota/tennis/squash courts 345.00 p.) Jai-alai and/or coliseum establishments 4,025.00 r.) Amusement devices, per device 115.00 4. Financial Institutions and/or Lending Institutions Main Office 5,750.00 Branch 2,300.00 Money shops 1,150.00 5. Dealers in Securities including Foreign Exchange 2,300.00 6. Educational Life Plan/Memorial Plan Main Office 2,300.00 Per branch/agency 1,150.00 7. Subdivision Operators 5,750.00 8. Private Cemetery/Memorial Parks 5,750.00 9. Dancing Studio, Judo Karate Schools, Driving Schools, Speed Reading, EDP, etc. 1,150.00 10. Boarding House/Lodging Houses 575.00 11. Nursery, Vocational and other schools not regulated by Department of Education 1,150.00 12. Driving Ranges 1,150.00 13. Golf Links 2,300.00 14. Mini-golf Links 1,150.00 15. Polo Grounds 2,300.00 16. Private Detective/Security Agencies Main Office 575.00 For every locality where security guards are posted 230.00 B. On Other Activities 1. On delivery trucks or vans to be paid by the manufacturers, producers and dealers in any product regardless of the number of trucks 230.00 2. For maintaining window/display office 575.00 3. Promoters, sponsors or talent scouts 575.00 4. For holding stage shows or fashion shows, exhibits, advanced movie screening/premiere payable by operators/organizers 575.00 5. For maintaining an office such as but not limited to liaison, administrative and/or similar offices with an aggregate area of 400 sq.m. or more 2,300.00 300 sq.m. or more but less than 400 sq.m. 1,725.00 200 sq.m. or more but less than 300 sq.m. 1,150.00 100 sq.m. or more but less than 200 sq.m. 920.00 50 sq.m. or more but less than 100 sq.m. 575.00 Less than 50 sq.m. 345.00 6. For operating private warehouse or bodega of wholesaler/retailers, importers and exporters except those which business is duly licensed in the locality where the warehouse or bodega is located 1,725.00 7. Cold Storage 1,725.00 8. Refrigerating cases 115.00 9. Lumberyards 2,300.00 10. Car exchange on consignment basis 1,150.00 11. Storage and sales of flammable or explosive substances 1,150.00 12. Signboards, billboards and other forms of advertisement 115.00 13. Film shooting on location, per day 575.00 14. Gun clubs 575.00 15. Judo/Karate clubs, etc. 230.00 16. Streamers, banner and other similar materials used for advertisement/promotions, per event 1 x 3 meters 100.00/piece Above 3 meters 200.00/piece C. All other business not specifically mentioned with Capital Investment Less than 3,000.000 57.50 3,000.00 or more but less than 10,000.00 115.00 10,000.00 or more but less than 50,000.00 230.00 50,000.00 or more but less than 100,000.00 345.00 100,000.00 or more but less than 200,000.00 575.00 200,000.00 or more but less than 300,000,00 690.00 300,000.00 or more but less than 400,000.00 805.00 400,000.00 or more but less than 500,000.00 920.00 500,000.00 or more but less than 600,000.00 1,035.00 600,000.00 or more but less than 700,000.00 1,150.00 700,000.00 or more but less than 800,000.00 1,725.00 800,000.00 or more but less than 900,000.00 2,300.00 900,000.00 or more but less than 1,000,000.00 2,875.00 1,000,000.00 to 10,000,000.00 4,600.00 Over 10,000,000.00 6,900.00 Provided that on businesses with principal offices maintaining or operating branch or sales offices, the following fees per branch shall be imposed. With capital investment of 10 Million or more Principal office within the same locality per branch, per activity 345.00 Principal office outside the locality per branch, per activity 690.00 With capital investment of 1 Million or more but less than 10 Million Principal office within the same locality per branch, per activity 115.00 Principal office outside the locality per branch, per activity 230.00 With capital investment of less than 1 Million Principal office within the same locality per branch, per activity 57.50 Principal office outside the locality per branch, per activity 115.00 (d) All occupations or callings subject to periodic inspection, surveillance and/or regulations by the City Mayor, like but not limited to, animal trainer, auctioneer, barber, bar tender, beautician, bondsman, butcher, chambermaid, cook, criminologists, electrician, club/floor manager, forensic expert, fortune teller, hair stylist, hand writing expert, hospital attendant, life guard, make-up artist, manicurists, masseur attendant, photographer (itinerant), private ballistic expert, tricycle/jeepney/truck/taxi drivers, waiter/waitresses, service crews, factory workers, store or business establishment helpers including employees that are board passers. 57.50 " Title IV, Chapter I, Article II, Section 75, (a) to (f), Section 76, Section 77 of Ordinance No. 93-35 is hereby amended " and shall now be read as follows: ARTICLE II Sanitary Inspection and Health Certificate Fees SECTION 73. Sanitary Inspection Fee . Every owner/operator of business, industrial, commercial, or agricultural establishment, aceesoria, * building or house for rent shall secure sanitary certificate or permit for the purpose of supervision and enforcement of existing rules an regulations on sanitation and safety of the public upon payment to the City Treasurer of an annual fee in accordance with the following schedule: Rate Per Annum a.) Aircraft and watercraft companies 575.00 b.) Financial Institutions b.1.) Banks Main 750.00 Branch 500.00 b.2.) Other financial companies such as but not limited to pawnshops, money shops, insurance companies, finance and other investment companies, dealer in securities and foreign exchange dealer Main 500.00 Branch 200.00 c.) Lending Investors 500.00 d.) Gasoline Service Filling Stations 500.00 e.) Private Hospitals 1,500.00 f.) Medical and Dental Clinics, Animal Hospitals 500.00 g.) Dwellings and other spaces for lease such as but not limited to hotels, condo-hotels, motels, apartels, pension inns, drive inns, apartment/house for rents, condominiums, commercial building/space for rent, commercial/shopping centers, stall lessors, warehouse, land lessors With an assessed value of less than 50,000.00 500.00 Assessed value of 50,000.00 but less than 100,000.00 1,000.00 Assessed value of 100,000.00 but less than 200,000.00 1,500.00 Assessed value of 200,000.00 but less than 1,000,000.00 3,000.00 Assessed value of 1,000,000.00 but less than 5,000,000.00 5,000.00 Assessed value of 5,000,000.00 but less than 10,000,000.00 7,000.00 Assessed value of more than 10,000,000.00 10,000.00 h.) Institution for Learning 600.00 i.) Media Facilities 300.00 j.) Telegraph, teletype, cable and wireless communication companies 500.00 k.) Telephone/Electric Companies Main 1,000.00 Branch 500.00 l.) Administration offices, display offices, and/or office or professionals 500.00 m.) All other business, industrial, commercial, agricultural establishments not specifically mentioned above with an area of: 1,000 sq.m. or more 1,000.00 500 sq.m. or more but less than 1,000 sq.m. 800.00 200 sq.m. or more but less than 500 sq.m. 600.00 100 sq.m. or more but less than 200 sq.m. 400.00 50 sq.m. or more but less than 100 sq.m. 200.00 25 sq.m. or more but less than 50 sq.m. 100.00 Less than 25 sq.m. 50.00 In case where a single person, partnership or corporation conducts or operates two or more Businesses in one place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. SECTION 74. Health Certificate Fee . All persons required by existing laws, rules and regulations to secure health certificate from the City Health Office shall pay an annual fee of Thirty Pesos (Php30.00). SECTION 75. Medical Certificate Fee . All persons who will secure Medical Certificate from the City Health Office shall pay Fifty Pesos (Php50.00). SECTION 76. Payments of Fees . The Sanitary Permit and Health and Medical Certificates fee shall be paid to the City Treasurer. " Title IV, Chapter I, Article IV, Section 80, (a) to (e) and Section 84, (a) to (c) of Ordinance No. 93-35 is hereby amended " and shall now be read as follows: ARTICLE IV Fees for Sealing and Licensing of Weights and Measure Instruments SECTION 79. Imposition of Fees . The following are imposed for the sealing and licensing of weights and measure: a.) For sealing linear metric measures Not over 1 meter 100.00 Over 1 meter 150.00 b.) For sealing linear measures of capacity Not over 10 liters 100.00 Over 10 liters 150.00 c.) For sealing metric instruments of weights with capacity of Not more than 30 kg. 75.00 More than 30 kg. but not more than 300 kg. 100.00 More than 300 kg. but not more than 3,000 kg. 150.00 More than 3,000 kg. 250.00 d.) For sealing apothecary balance or other balances precision Over 3,000 kg. 250.00 Over 300 kg. to 3,000 kg. 150.00 Over 30 kg. to 300 kg. 100.00 30 kg. or less 75.00 e.) For sealing scale or balance with complete set for each scale or balance with complete set of weights for use therewith 250.00 For each extra weight 10.00 For each every re-testing and re-sealing of weights and measures including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of Php250.00 for each instrument shall be collected. SECTION 83. Administrative Penalties . The City Treasurer may compromise the following acts or omissions not constituting fraud. a.) Any person making practice of buying or selling by weight or measure using unsealed or unregistered instrument When correct 150.00 When incorrect but within tolerable allowance of defect or measure 250.00 b.) Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered When correct 75.00 When incorrect but within tolerable allowance of defect or measure 1,050.00 c.) Any person found violating any of the above two (2) provisions for the second time shall be fined twice the penalty imposed by the court upon conviction, but not to exceed the minimum prescribed by law. " Title IV, Chapter II, Article I, Section 85, (a) to (c) of Ordinance No. 93-35 is hereby amended " and shall now be read as follows: CHAPTER II Miscellaneous Fees ARTICLE I Cattle Registration Fees SECTION 84. Imposition of Fees . Every person who owns a large cattle is required to register his ownership thereof which certificate of ownership shall be issued upon payment of the following fees: a.) Certificate of ownership 30.00 b.) Certificate of transfer 75.00 c.) Registration of private brand 20.00 " Title IV, Chapter II, Article III, Section 90, (a) to (j) of Ordinance No. 93-35 is hereby amended " and shall now be read as follows: ARTICLE III Secretary's Fee SECTION 88. Imposition of Fees . The following fees are hereby imposed on every person securing a copy of official records and documents in any of the offices of the City. a.) Typewritten copy, per page 15.00 b.) Photocopy, per page 15.00 c.) Printed copy, per page 20.00 d.) For each certificate of correctness (with Seal of Office) written on the copy or attached thereto 30.00 e.) For certified copies of any paper, records, decree, judgment or entry which any person is entitled to demand and receive a copy in connection with judicial proceedings, per page 15.00 f.) Judicial certificate with Seal 15.00 g.) Application forms (birth, marriage, death, founding certificates) 15.00 h.) Affidavit and other legal documents with notarial seal, per page 15.00 i.) Other services 1.) Local Tax Certificates a.) For passport 30.00 b.) For court cases 30.00 c.) For all other purposes 30.00 2.) For an application for process with regards to back pay claims 30.00 " Title IV, Chapter II, Article IV, Section 93, (a) to (c) of Ordinance No. 93-35 is hereby amended " and shall now be read as follows: ARTICLE IV Police Clearance Fees SECTION 91. Imposition of Fees . The following fees shall be collected for every certificate issued to any person requesting for issuance of police clearance. a.) For employment, scholarship, study grant or other purposes not herein specified 10.00 b.) For firearms permit application 200.00 c.) For change of name 50.00 d.) For passport or visa application 100.00 e.) For application for Filipino citizenship 500.00 " Title IV, Chapter II, Article V, Section 96, (a) to (b) of Ordinance No. 93-35 is hereby amended " and shall now be read as follows: ARTICLE V Slaughter Fee SECTION 94. Imposition of Tax . There is hereby imposed on the person who establish, operate, conduct or maintains slaughter houses within the City an ante-mortem and post-mortem fee, where animals are butchered for public consumption, in accordance with the following rate: a.) Ante-mortem Fee. For inspection and examination of animals prior to slaughter to determine whether they can be released for slaughter, per head 5.00 b.) Post-mortem Fee. For examination of car-cases and viscera to find out if meat is fit for consumption, per head 5.00 " Title IV, Chapter III, Article II, Section 107, (a) to (c) of Ordinance No. 93-35 is hereby amended " and shall now be read as follows: ARTICLE II Processing Fee for Zoning or Locational Clearance SECTION 105. Imposition of Fees . The following fees for zoning or locational clearance for land use within the City shall be collected by the City Treasurer or his duly authorized deputies from the owners and/or contractors of land development, construction, renovation and expansion projects as follows: 1.) For locational clearance 75.00 2.) For motion for reconsideration 75.00 3.) For petition/request for reclassification 350.00 This excludes the cost of reclassification proceedings such as production/reproduction of maps and other documents, public hearings and publication which shall likewise be charged to the account of the applicant/proponent. 4.) For filing of complaints except those involving pauper litigation which shall be free of charge b.) * Processing fee for approved application for location clearance whether the project or activity to be undertaken is conforming or non-conforming in accordance with the schedules: 1.) Residential (single detached and duplex style) 0.75 2.) Commercial establishments including mass housing, apartment townhouses constructed primarily for gain purposes 1.25 3.) Industrial establishments 1.50 4.) Memorial park/cemeteries 0.15 5.) Institutional (schools, hospitals, etc.) 0.75 6.) Agro-industrial a.) manufacturing 1.50 b.) non-manufacturing 0.75 7.) Telecommunications/towers 2.00 8.) Billboards 0.75 9.) Yards utilized for commercial 0.50 10.) Yards utilized for industrial 0.75 11.) All types of renovations 50% of present " Title V, Chapter II, Article I, Section 115, (a) of Ordinance No. 93-35 is hereby amended " and shall now be read as follows: TITLE V Real Property Taxes ARTICLE I Imposition of Real Property Tax SECTION 113. Imposition of Tax . There is hereby imposed an ad valorem tax on real properties located in the City in accordance with the following schedule: a.) Basic (based on the assessed value) Residential 1.5% Commercial 2.0% Industrial 2.0% Agricultural 1.5% Special class 2.0% b.) Idle 5.0% SECTION 137. Assessment of Condominium Buildings . Condominium buildings shall be appraised and assessed on the basis of separate values of individual units within the condominium structures and shall be applied appropriate assessment level as provided for under this Code. SECTION 138. Appraisal and Assessment of Machinery . (a) For purposes of real property taxation, machinery shall cover and include machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to land, buildings and other improvements. It shall include the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually and directly used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, commercial or industrial purposes. TITLE VII Penal Provision SECTION 180. General Penal Provision . Any person who violates any provision of this Code or any regulation promulgated there under, for which no specific penalty is prescribed, shall be punished by a fine of not exceeding Five Thousand Pesos (P5,000.00), or an imprisonment of not exceeding six (6) months, or both, at the discretion of the Court. If the violation is committed by a juridical person, the president, general manager, or any person entrusted with the administration thereof at the time of the violation was committed shall be held responsible or liable therefore. TITLE VIII Provision SECTION 181. Separability Clause . If any clause, sentence, paragraph, section or part of this Code shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of the said Code, but shall be confined in its operation to the clause, sentence, paragraph, section or part thereof directly involved in the controversy. SECTION 182. Repealing Clause . All ordinance, rules and regulations or part thereof in conflict or inconsistent with the provision of this Code are hereby repealed, amended, or modified accordingly. SECTION 183. Effectivity Clause . This Code shall take effect immediately after publication in any newspaper of general circulation of the City. APPROVED by the Sangguniang Panlungsod of Muntinlupa this 12th day of December 2002 , on its 57th Regular Session. CONCURRED: (SGD.) ALDRIN L. SAN PEDRO City Councilor ELMER S. ESPELETA City Councilor (SGD.) DR. NICANOR L. ECHAVEZ City Councilor (SGD.) FRANCIS IAN T. BAGATSING City Councilor (SGD.) ATTY. PATRICIO L. BONCAYAO, JR. City Councilor (SGD.) LUCIO B. CONSTANTINO City Councilor (SGD.) ALLAN REY A. CAMILON City Councilor (SGD.) MARIO E. BULAY, JR. City Councilor (SGD.) ATTY. RAUL R. CORRO City Councilor (SGD.) MAMERTO T. SEVILLA, JR. City Councilor (SGD.) MELCHOR R. TEVES City Councilor (SGD.) RUFINO B. JOAQUIN City Councilor (SGD.) ATTY. ICASIANO M. DELA REA City Councilor (SGD.) ARTEMIO A. SIMUNDAC Sectoral Representative President Association of Barangay Captains ABSENT: BAL NIEFES City Councilor RENE CARL S. CAYETANO City Councilor CHRISTIAN GLENN D. LORICA Sectoral Representative President Federation of Sangguniang Kabataan I HEREBY CERTIFY, as to the correctness of the foregoing Ordinance. (SGD.) ATTY. ISIDORO L. SORIANO, JR. Secretary SANGGUNIANG PANLUNGSOD ATTESTED: (SGD.) ATTY. JO JASON T. ALCARAZ City Vice Mayor/Presiding Officer APPROVED: (SGD.) ATTY. JAIME R. FRESNEDI City Mayor Date: ___________