Revenue Code of the Municipality of Muntinlupa

November 22, 1993 MUNTINLUPA ORDINANCE NO. 35-93 AN ORDINANCE ADOPTING A REVENUE CODE OF THE MUNICIPALITY OF MUNTINLUPA WHEREAS, Taxation proceeds from the theory that without resources, the government cannot support its operation and it cannot, therefore, exist; TcSAaH WHEREAS, It is based an the reciprocal duties of protection and support between the estate and its citizen as well as residents, and on sovereign power as well as jurisdiction by the state over its people and property. WHEREAS, Section 3 of Article X of the 1987 Constitution enjoins the enactment of the Local Government Code which shall, among others, allocate among the government units their powers and resources; WHEREAS, Section 129 of the Local Government Code and Section 5 of Article X of the new Constitution declares that each local government unit shall have the power to create its own sources of revenue and to levy taxes, fees and charges, subject to such limitations and guidelines as the congress may provide consistent with the basic policy of the local autonomy. Such taxes, fees and charges shall accrue exclusively to the local governments; WHEREAS, Memorandum Circular No. 92-02 (January 6, 1992) is directing all Provincial Governors, City and Municipal Mayors, Punong Barangays and others concerned to enact ordinances and revenue measures and Barangay Clearance pursuant to Section 186 to 189 and Section 152 (c), respectively, of Republic Act No. 7160 (Local Government Code); WHEREAS, There is a need to rectify the existing manner of imposition and collection of taxes, revenues, fees and charges, owning to the Municipality of Muntinlupa, in order to attain a minimized system that is relevant to their fullest development; WHEREAS, In order to attain the foregoing objectives, it is imperative upon the municipality to formulate and enforce an effective system of imposition and collection of its taxes, revenues, fees and charges. WHEREAS, The enactment of a Revenue Code, which stand as an enabling law, is a condition precedent before a local government unit may validly impose and collect the new rates of taxes, charges and other fees prescribed by the local government code and other rules and regulations. NOW, THEREFORE, be it enacted, as it is hereby enacted by the Sangguniang Bayan of Muntinlupa assembled the ordinance adopting a Revenue Code of Muntinlupa . TITLE I General Provisions SECTION 1. Title . This Code shall be known as the Revenue Code of the Municipality of Muntinlupa . SECTION 2. Scope . This Code shall govern the taxing and other revenue raising powers of the Municipality of Muntinlupa as geographically defined under existing laws. CHAPTER I Definition of Terms SECTION 3. Words and Phrases . (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 includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits flowers and their by-products: ordinary salt, all kinds of fish; poultry; and livestock's 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 farmers, fisherman, producer or owner through the application or processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking or stripping for purpose of preserving or otherwise preparing said products for the market Agricultural products as defined include those that have undergone 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 market. (c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun. (d) Amusement Places includes theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performances. They also include those places where one seeks admission to entertain himself by direct participation. (e) Banks an establishment for the custody, loan, exchange, or issue of money, for the extension of credit, and for facilitating the transmission of funds by drafts or bills of exchange; also, an institution incorporated for performing one or more of such functions. (f) Bar includes any place where intoxicating and fermented liquors or malt are sold, even without food, where services of hired hostesses and/or waitresses are employed; and where customers may dance to music not rendered by a regular dance orchestra or musicians hired for the purposes, otherwise, the place shall be classified as a dance hall or night or day club. A cocktail lounge or beer garden is considered a bar even if there are no hostesses or waitresses to entertain customers. (g) Boarding House includes any houses where boarders are accepted for compensation by week or by the month and were meals are served to boarders only. A Pension Inn (or Pension House) shall be considered a boarding house unless, by the nature of its services and facilities, it falls under another classification. (h) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others. But does not include manufacturers of tuba, basi, tapuy, or similar domestic fermented liquors, whose daily production does not exceed two hundred (200) gauge liters. (i) Business Agent (Agente de Negocio) 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. (j) Cabaret/Dance Hall includes any place or establishments where dancing is permitted to the public in consideration of admission, entrance or any other fee paid on, before, or after the dancing, and where professional hostesses or dancers are employed. (k) Calling means one's regular business trade, professional advocation or employment which does not require the passing of an appropriate board or bar examination, such as professional actors and actresses, hostesses, masseurs, commercial stewards and stewardess. (l) Capital Investment is the capital which a person puts in any undertaking, or which he contributes to the common stock of a partnership, corporation, or any other juridical entity or association. (m) Carinderia refers to any public eating place where food already cooked are served at a price. (n) 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. (o) Collecting Agenc y includes any person, other than a practicing, attorney-at-law, engaged in the business of collecting or suing debts or liabilities placed in his hands, for said collection or suit, by subscribers or customer's applying and paying therefore. (p) Commercial Broker includes all persons other than importers, manufacturers, producers or bonafide employees, who for compensation of profit sell or bring about sales or purchases of merchandise for other persons; being proposed buyers and sellers together; or negotiate freight or other business for owner of vessels or other means of transportation, for shippers, consignees of freight carried by vessels or other means of transportation. The term includes commission merchants . (q) Contractors includes all persons, natural or juridical, not subject to professional tax whose activity consists essentially of the sales of all kinds of services for a fee regardless of whether or not the performance of the service calls for the exercise of use of the physician or mental faculties of such contractor or his employees. As used in this code, the term contractor shall include general engineering, general building and special contractors as defined under applicable laws; filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of smelting plants; engraving, plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing vehicles, heavy equipment, vulcanizing, recapping and battery charging, proprietors and operators of furniture shops and establishments for panning or surfacing and recutting 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 laundries using washing machines; proprietors or owners of shops for repair of any kind of mechanical and electrical devices, instruments or apparatus, or furniture and shoe repairing system or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, massage clinics, sauna, turkish and swedish baths, slendering and building saloon and similar establishments; photographic studios, funeral parlors; 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 for subscription and sale and which is not devoted principally to detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors. (r) Dealers 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 depends for his profit not upon the labor he bestows upon the commodities but upon the skill and foresign with which he watches the market. (s) Dealer in Securities includes all persons who for their own account are engaged in the sale of stocks, bonds, exchange, bullions, coined money, bank notes, or other securities. It shall also include pre-need companies or those engaged in the sale of educational plans, health care plans, memorial plans, etc. (t) Exporter means any person who is engaged in the business of exporting articles or goods of any kind from the Philippines for sale or consumption abroad. (u) Financial Institution an enterprise specializing in the handling and investment of funds which includes non-bank financial intermediaries, lending investors, finance & investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable laws or rules and regulations. (v) General Building Contractor is a person whose principal contracting business is in connection with any structure built, being built, or to be built, for the support, shelter and enclosure of persons, animals, chattels or movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts, or to do or superintend the whole or any part thereof. Such structure includes sewers and sewerage disposal plants and systems, parks, playgrounds, and other recreational works, refineries, chemical plants, and similar industrial plans requiring specialized engineering knowledge and skill, powerhouse, power plants and other utility plants and concrete works in connection with the above-mentioned fixed works. A person who merely furnishes materials or supplies without fabricating them into or consuming them in the performance of the work of the general building does not imply the term contractor. (w) General Engineering Contractor is a person whose principal contracting business is in connection with fixed works requiring specialized engineering knowledge and skill, including the following divisions or subjects; irrigation, drainage, water power, water supply, flood control, inland waterways, harbors, docks and wharves, shipyards and ports, dams, hydro-electric projects, levees, river control and reclamation works, railroads highways, streets and roads, tunnels, airports and airways, waste reduction plants, bridges, overpasses, underpasses and other similar works, pipelines and other systems for the transmission of petroleum and other liquid or gaseous substances, land-leveling and earth moving projects, excavating, grading, trenching, paving and surfacing works. (x) Hotel includes any house or building or portion hereof in which any person or persons may be regularly harbored or received as transients or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests and to serve food to the guests herein. (y) Importer means any person who bridges articles, goods, wares of 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 the case of tax free articles, brought or imported into the Philippines by person, entities or agencies exempt from tax which are subsequently sold, transferred, or exchanged in the Philippines to non-exempt private persons, entities, the purchaser or recipient shall considered the importer thereof. (z) Independent Wholesaler means a person other than a manufacturer, producer or importer who buys commodities for resale to two persons other than the end-user, regardless of the quantity of transaction. (aa) Lodging House includes any house or building or portion thereof, in which any persons may be regularly harbored or received as transients for compensation. (bb) Manufacturer includes every person who, for the purpose of sale or distribution to others and not for his own use or consumption, by physical or chemical process: 1) alters the exterior texture or form, of inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for a special use or uses to which it could not have been put in its original condition; 2) alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any use of industry; or 3) combines any raw material or manufactured or partially manufactured product which other materials or products of be same or of a different kind in such manner that the finished product of such material, or manufactured result can be put to a special use or uses to which such material or manufactured or partially manufactured product cannot be put back in its original condition. HAaECD (cc) Motel includes any house or building or portion hereof in which any person or persons may be regularly harbored or received as transients or guests. A motel shall be considered as temporary quarter or where guest(s) may stay in accordance to a prorated fee on the hours of stay. A motel shall have the privilege to accept any number of guests and to serve food to the guests herein. (dd) 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 which run only on rails or tracks, and tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes. (ee) Night or Day Club includes any place frequented at nighttime or daytime as the case may be, where patrons are served foods and drinks and are allowed to dance with their partners or the professional hostesses furnished by the management (ff) Occupation one's regular business or employment, or an activity which principally takes up ones time, thought and energies. It includes any calling, business, trade, profession or vocation. (gg) Privately-owned Public Market means those market establishments including shopping centers funded and operated by private persons, natural or juridical, under government permit. (hh) Profession means a calling which requires the passing of an appropriate government board or bar examinations, such as the practice of law, medicine, public accountant, engineers. etc. (ii) 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. (jj) Real Estate Broker includes any person, other than a real estate salesman as hereinafter defined, who for another, and for a compensation or in the expectation or promise of receiving compensation; 1) sells, or offers for sale, buys or offers to buy, lists or solicits for prospective purchasers, or negotiates the purchase, sale or exchange of real estate or interests therein; 2) or negotiates loans on real estate, 3) or leases or offers to lease or negotiates the sale, purchase or exchange of an offer to lease or negotiates the sale, purchase or exchange of a lease, or rents or places for rent or collects rent from real estate or improvements thereon, 4) or shall be employed by or on behalf of the owner or the owners of lots or other parcels of real estate at a stated salary commission, or otherwise to sell such real estate or any part thereof in lots or parcels. Real Estate Salesman means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the function of a real estate broker. One act of a character embrace within the above definitions shall constitute the person performing or attempting to perform the same real estate broker. The foregoing definitions does not include a person who shall directly perform any of the acts aforesaid with reference to his own property, where such acts are performed in the regular course of or as an incident to the management of such property; nor shall they apply to persons acting pursuant to a duly executed power-of-attorney from the owner authorizing final consumption by performance of a contract conveying real estate by sale, mortgage or lease, nor shall they apply to any receiver, trustee or assignee in bankruptcy or insolvency or to any, person acting pursuant to the order of any court; nor to a trustee selling under the deed of trust. (kk) Real Estate Dealer includes any person engaged in the business of buying, selling, exchanging, leasing, or renting property as principal and holding himself out as a full or part-time dealer in real estate or as an owner or rental property or properties rented or offered for rent for an aggregate amount of One Thousand Pesos (P1,000.00) or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the owner or sub-lessor of property rented or offered for rent for an aggregate amount of One Thousand Pesos (P1,000.00) or more a year. (ll) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and continuous closed vessels and pipes until the manufactured thereof is complete. Every wholesaler 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. (mm) Restaurant refers to any place which provides food to the public and accept orders from them at a price. This term includes caterers. (nn) Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of its quantity of the commodity sold. (oo) Shopping Center means a building, establishment or a place or parts thereof, leased to at least Five (5) different persons to be used principally by them separately for selling assorted, non-perishable and dry goods, merchandise or article, including refrigerated goods. (pp) Social/Sports Club is a club, the social features of which are the individual purposes of each organization and which conducts various kinds of entertainment, amusement or sports facilities. (qq) Specialty Contractor is a person whose operations pertaining to the performance of construction work requiring special skill and whose principal contracting business involves the use of specialized building trades or crafts. (rr) Theater or Cinemahouse includes any edifice, building or exclosure where motion pictures are exhibited and/or where operatic or dramatic performances, presentations or plays, or other shows are held. (ss) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water. (tt) 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. CHAPTER II Rules of Construction SECTION 4. General Rules . In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of such provision. (a) Words and Phrases . Words and phrases shall be construed and understood to their common and approved usages. Words and phrases which may require a technical, peculiar or appropriate meaning under this Code 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 and apply to both male and female. Every word importing the plural number shall extend to one person or thing as well. (c) Reasonable Time . In all cases where to act is required to be done within reasonable time, the time shall be required to mean such period as may be necessary for prompt performance of the act. (d) Computation of Time . The time within which an act to be done as provided in this code or in any rule or regulation issued pursuant thereto, when expressed in days, shall be computed by excluding the first day and including the last day, if the last day falls on a Sunday or holiday, the same shall be excluded from the computation and the day following shall be considered the last day. (e) Conflicting Provisions of Sections . If the provisions of the different sections in the same Chapter conflicts with one another, the provision of the section which is in point of sequence shall prevail. TITLE II Municipal 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 Municipality of Muntinlupa a graduated business tax in the amounts thereafter 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 of nature in accordance with the following schedule . Gross Sales/Receipts Amount of Tax for the Preceding Calendar Year per Annum Less than P10,000.00 165.00 10,000.00 or more but less than 15,000.00 220.00 15,000.00 or more but less than 20,000.00 302.00 20,000.00 or more but less than 30,000.00 440.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 825.00 P50,000.00 or more but less than 75,000.00 P1,320.00 75,000 or more but less than 100,000.00 1,650.00 100,000.00 or more but less than 150,000.00 2,200.00 150,000.00 or more but less than 200,000.00 2,750.00 200,000.00 or more but less than 300,000.00 3,850.00 300,000.00 or more but less than 500,000.00 5,500.00 500,000.00 or more but less than 750,000.00 8,000.00 750,000.00 or more but less than 1,000,000.00 10,000.00 1,000,000.00 or more but less than 2,000,000.00 13,750.00 2,000,000.00 or more but less than 3,000,000.00 16,5,00.00 3,000,000.00 or more but less than 4,000,000.00 19,800.00 4,000,000.00 or more but less than 5,000,000.00 23,100.00 5,000,000.00 or more but less than 6,500,000.00 24,375.00 6,500,000.00 or more but less than 50,000,000.00 20% of 1% + 24,375.00 50,000,000.00 or more but less than 100,000,000.00 15% of 1% + 133,125.00 100,000,000.00 or more 10% of 1% + 208,125.00 The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines, or manufacturers of any article of commerce or 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 : With gross sales or receipts for the Amount of Tax preceding calendar year in the amount of: per Annum Less than P1,000.00 P15.00 1,000.00 or more but less than 2,000.00 30.00 2,000.00 or more but less than 3,000.00 45.00 3,000.00 or more but less than 4,000.00 65.00 4,000.00 or more but less than 5,000.00 90.00 5,000.00 or more but less than 6,000.00 110.00 6,000.00 or more but less than 7,000.00 130.00 7,000.00 or more but less than 8,000.00 150.00 8,000.00 or more but less than 10,000.00 170.00 10,000.00 or more but less than 15,000.00 200.00 15,000.00 or more but less than 20,000.00 250.00 20,000.00 or more but less than 30,000.00 300.00 30,000.00 or more but less than 40,000.00 600.00 40,000.00 or more but less than 50,000.00 900.00 50,000.00 or more but less than 75,000.00 1,200.00 75,000.00 or more but less than 100,000.00 1,700.00 100,000.00 or more but less than 150,000.00 2,200.00 150,000.00 or more but less than 200,000.00 3,000.00 200,000.00 or more but less than 300,000.00 4,000.00 300,000.00 or more but less than 500,000.00 6,000.00 500,000.00 or more but less than 750,000.00 8,000.00 750,000.00 to 1,000,000.00 10,000.00 For every 100,000.00 in excess of 1,000,000.00 100.00 (c) On exporters of any article of commerce of whatever kind and nature in accordance with, the following schedule : Thirty percent (30%) of the rate scheduled and prescribe in paragraph (a). (d) Retailers : With gross sales or receipts for the Rate of Tax preceding calendar year of: per Annum P400,000 or less 2% In excess of more than P400,000.00 1% + P8,000.00 *** (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, daily 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, equipments 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 I of this Code; and on owners or operators of business establishments rendering or offering services such as: advertising agencies; animal hospitals and private hospitals, assaying laboratories; belt and buckle shops; blacksmith shops; bookbinders; booking office for film exchange; booking office for transportation or 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; inspection 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 establishments; rent-a-plant services; polo players; school for/or horse-back riding academy; real estate appraisers; real estate brokerages; photostatic, white/blue painting, xerox, typing and mimeographing services; rental of bicycles and or tricycles, furnitures, shoes, watches, household appliances, boats, typewriters, etc.; roasting of pigs, fowls, etc.; shipping agencies; shipyard for repairing ships for others; shops for shearing animals; silk-screen 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, Culture and Sports (DECS); etc .: With gross sales or receipts for the Amount of Tax preceding calendar year in the amount of: per Annum less than P5,000.00 25.00 P5,000.00 or more but less than P10,000.00 56.00 P10,000.00 or more but less than P15,000.00 95.00 P15,000.00 or more but less than P20,000 00 150.00 P20.000 00 or more but less than P30,000.00 250.00 P30,000.00 or more but less than P40,000.00 350.00 P40,000.00 or more but less than P50,000,00 500.00 P50,000.00 or more but less than P75,000.00 800.00 P75,000.00 or more but less than P100,000.00 1,200.00 P100,000.00 or more but less than P150,000.00 1,800.00 P150,000.00 or more but less than P200,000.00 2,400.00 P200,000.00 or more but less than P250,000.00 3,300.00 P250,000.00 or more but less than P300,000.00 4,200.00 P300,000.00 or more but less than P400,000.00 5,600.00 P400,000.00 to P500,000.00 7,500.00 For every P10,000.00 in excess of P500,000.00 50.00 Should a contractor duly licensed by or accredited by the Philippine Contractors Association Board (PCAB) and the Municipality of Muntinlupa, undertake to furnish the materials and labor in the construction work, the cost of such materials and labor shall be deducted from his gross receipts, for the purpose of determining the tax due from him under this paragraph. ECaTDc (f) On owners or operators of banks and other financial institutions, as follows ; (1) On banks at a rate not exceeding, ten percent (10%) of one percent (1%) on the gross receipts of the preceding calendar year. (2) On financial institutions such as lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, at a rate of thirty percent (30%) of one percent ( 1 %). (g) On owners or operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountains, carinderias or food caterer in accordance with the following schedule . With gross sales or receipts for the Amount of Tax preceding calendar year in the amount of: per Annum Less than P2,000.00 30.00 P2,000.00 or more but less than P3,750.00 50.00 P3,750.00 or more but less than P4,500.00 70.00 P4,500.00 or more but less than P6,125.00 90.00 P6,125.00 or more but less than P7,250.00 110.00 P7,250.00 or more but less than P8,750.00 130.00 P8,750.00 or more but less than P10,275.00 150.00 P10,275 00 or more but less than P12,125.00 180.00 P12,125.00 or more but less than 15,250.00 220.00 P15,250.00 or more but less than 16,750.00 250.00 P16,750.00 or more but less than P18,250.00 270.00 P18,250.00 or more but less than P20,625.00 290.00 P20,625.00 or more but less than P23,375.00 350.00 P23,375.00 or more but less than P27,000.00 400.00 P27,000.00 or more but less than P30,000.00 450.00 P30,000.00 or more but less than P33,000.00 500.00 P33,000.00 or more but less than P35,875.00 550.00 P35,875.00 or more but less than P40,625.00 610.00 P40,625.00 or more but less than P45,000.00 660.00 P45,000.00 to P50.000.00 750.00 For every P1,000.00 or fraction thereof in excess of P50,000.00 5.00 (h) Owners or operators of hotels and motels shall pay the tax in accordance with the following schedule . With gross sales or receipts for the Tax per quarter preceding calendar year in the amount of: Hotels Motels less than P2,500.00 P15.00 20.00 P2,500.00 or more but less than P5,000.00 23.00 31.00 P5,000.00 or more but less than P7,500.00 32.00 40.00 P7,500.00 or more but less than P10,000.00 40.00 48.00 P10,000.00 or more but less than P12,500.00 48.00 56.00 P12,500.00 or more but less than P17,500.00 56.00 64.00 P17,500.00 or more but less than P20,000.00 64.00 72.00 P20,000.00 or more but less than P22,500.00 72.00 80.00 P22,500.00 or more but less than P25,000.00 80.00 88.00 P25,000.00 or more but less than P30,000.00 88.00 107.00 P30,000.00 or more but less than P35,000.00 107.00 126.00 P35,000.00 or more but less than P40,000.00 126.00 145.00 P40,000.00 or more but less than P45,000.00 145.00 164.00 P45,000.00 or more but less than P50,000.00 164.00 183.00 P50,000.00 or more but less than P55,000.00 183.00 202.00 P55,000.00 or more but less than P60,000.00 202.00 221.00 P60,000.00 or more but less than P65,000.00 221.00 240.00 P65,000.00 or more but less than P70,000.00 240.00 259.00 P70,000.00 or more but less than P75,000.00 259.00 278.00 P75,000.00 or more but less than P82,500.00 278.00 296.00 P82,500.00 or more but less than P90,000.00 296.00 314.00 P90,000.00 or more but less than P97,500.00 314.00 332.00 P97,500.00 or more but less than P105,000.00 332.00 350.00 P105,000.00 or more but less than P112,500.00 350.00 368.00 P112,500.00 or more but less than P120,000.00 368.00 386.00 P120,000.00 or more but less than P127,500.00 386.00 404.00 P127,500.00 or more but less than P135,000.00 404.00 422.00 P135,000.00 or more but less than P142,500.00 422.00 440.00 P142,500.00 or more but less than P150,000.00 440.00 458.00 P150,000.00 or more but less than P160,000.00 458.00 478.00 P160,000.00 or more but less than P170,000.00 478.00 498.00 P170,000.00 or more but less than P180,000.00 498.0 518.00 P180,000.00 or more but less than P190,000.00 518.00 538.00 P190,000.00 or more but less than P200,000.00 538.00 558.00 P200,000.00 or more but less than P210,000.00 558.00 578.00 P210,000.00 or more but less than P220,000.00 578.00 598.00 P220,000.00 or more but less than P230,000.00 598.00 618.00 P230,000.00 or more but less than P240,000.00 618.00 638.00 P240,000.00 or more but less than P250,000.00 638.00 658.00 P250,000.00 or more but less than P275,000.00 658.00 700.00 P275,000.00 or more but less than P300,000.00 700.00 742.00 P300,000.00 or more but less than P325,000.00 742.00 783.00 P325,000.00 or more but less than P350,000.00 783.00 827.00 P350,000.00 or more but less than P375,000.00 827.00 889.00 P375,000.00 or more but less than P400,000.00 889.00 911.00 P400,000.00 or more but less than P425,000.00 911.00 953.00 P425,000.00 or more but less than P450,000.00 953.00 995.00 P450,000.00 or more but less than P475,000.00 995.00 1,037.00 P475,000.00 or more but less than P500,000.00 1,037.00 1,079.00 For every P1,000.00 or fraction thereof in excess of P500,000.00 3.00 5.00 For newly established hotels or motels, the initial tax shall be the minimum tax prescribed above. (i) Real estate dealers shall pay the tax in accordance with the following schedule: 1. Subdivision operators per sq. m. P0.01 The tax shall be based on the total area of the remaining lots titled in the name of the subd. operators. 2. Lessors or sub-lessors or real estate including accessories, apartelles, pension inns, apartments, condominia, houses for rent, land/spaces for rent for signboards and billboards shall pay the tax in accordance with the following schedule: Those with gross sales or receipts for the Amount of Tax preceding calendar year in the amount of: per Annum Less than P1,000.00 exempt P1,000.00 or more but less than P4,000.00 P20.00 P4,000.00 or more but less than P10,000.00 P50.00 P10,000.00 or more but less than P20,000.00 150.00 P20,000.00 or more but less than P30,000.00 300.00 P30,000.00 to P50,000.00 500.00 For every P1,000.00 in excess of P50,000.00 for real property used for purposes other than residential 5.00 For every P5,000.00 in excess of P50,000.00 for real property used for residential purposes 5.00 For newly started business, the initial tax shall be the rate of: 20.00 3. On dealers of real estate excluding subdivision operators and lessors or real estate: Those with gross sales or receipts for the Amount of Tax preceding calendar year in the amount of: per Annum Less than P10,000.00 250.00 P10,000.00 or more but less than P50,000.00 500.00 P50,000.00 or more but less than P100,000.00 750.00 P100,000.00 or more but less than P200,000.00 1,500.00 P200,000.00 or more but less than P400,000.00 2,250.00 P400,000.00 or more but less than P700,000.00 4,000.00 P700,000.00 or more but less than P1,000,000.00 6,000.00 P1,000,000.00 or more but less than P1,500,000.00 8,750.00 P1,500,000.00 or more but less than P2,000,000.00 10,750.00 P2,000,000.00 or more but less than P3,000,000.00 13,750.00 P3,000,000.00 or more but less than P5,000,000.00 16,000.00 P5,000,000.00 or more but less than P6,500,000.00 20,000.00 P6,500,000.00 or more but less than P8,000,000.00 25,000.00 P8,000,000.00 or more but less than P10,000,000.00 31,500.00 For every P500,000.00 in excess of P10,000,000.00 1,000.00 (j) Owners or operators of privately-owned public markets and shopping centers shall pay the tax in accordance with the following schedule : Those with gross sales or receipts for the Amount of Tax preceding calendar year in the amount of: per Annum Less than P5,000.00 125.00 P5,000 00 or more but less than P10,000.00 250.00 P10,000.00 or more but less than P20,000.00 500.00 P20,000.00 or more but less than P30,000.00 750.00 P30,000.00 or more but less than P40,000.00 1,000.00 P40,000.00 or more but less than P50,000.00 1,250.00 P50,000.00 or more but less than P60,000.00 1,500.00 P60,000.00 or more but less than P70,000.00 1,750.00 P70,000.00 or more but less than P80,000.00 2,000.00 P80,000.00 or more but less than P90,000.00 2,250.00 P90,000.00 to P100,000.00 2,500.00 For every P1,000.00 in excess of P100,000.00 20.00 For newly started privately-owned public markets, the tax shall be the minimum prescribed above. (k) On owners or operators of the following amusement and other recreational places in accordance with the following schedule . Day and night clubs, cocktail or music lounges or bars, cabaret or dance hall, disco houses, beer gardens or joints sing-along, and other similar places: With gross sales or receipts for the Amount of Tax preceding calendar year in the amount of: per Annum less than P500,000.00 P7,500.00 P500,000.00 or more but less than P750,000.00 10,000.00 P750,000.00 to P1,000,000.00 12,500.00 For every P100,000.00 in excess of P1,000,000.00 100.00 (l) On owners or operators of amusement/vending devices, such as juke box machine, machine apparatus for visual entertainment, apparatus for weighing persons, dispensing or vending softdrinks or other articles, machine or apparatus for printing letters or numbers, device for vending games of skill or amusements, coin operated amusement machine or apparatus, videos, family computer games, amusement places such as skating rinks, bath houses, resorts, swimming pools, billiard halls, bowling fees paid by players, circuses, carnivals, side shows, merry-go-rounds, roller coasters and the like, gun clubs, judo karate clubs, pelota/squash courts, tennis courts, driving ranges, green fees prescribed by Golf Management, Basketball Gyms rentals, and others not specified in this Code : With gross sales or receipts for the Amount of Tax preceding calendar year in the amount of: per Annum Less than P1,000.00 P15.00 P1,000.00 or more but less than P2,000.00 30.00 P2,000.00 or more but less than P3,000.00 45.00 P3,000 00 or more but less than P4,000.00 65.00 P4,000.00 or more but less than P5,000.00 90.00 P5,000 00 or more but less than P6,000.00 110.00 P6,000.00 or more but less than P7,000.00 130.00 P7,000.00 or more but less than P8,000.00 150.00 P8,000.00 or more but less than P10,000.00 170.00 P10,000.00 or more but less than P15,000.00 200.00 P15,000.00 or more but less than P20.000.00 250.00 P20,000.00 or more but less than P30,000.00 300.00 P30,000.00 or more but less than P40,000.00 600.00 P40,000.00 or more but less than P50,000.00 900.00 P50,000.00 or more but less than P75,000.00 1,200.00 P75,000.00 or more but less than P100,000.00 1,700.00 P100,000.00 or more but less than P150,000.00 2,200.00 P150,000.00 or more but less than P200,000.00 3,000.00 P200,000.00 or more but less than P300,000.00 4,000.00 P300,000.00 or more but less than P500,000.00 6,000.00 P500,000.00 or more but less than P750,000.00 8,000.00 P750,000.00 to P1,000,000.00 10,000.00 For every P100,000.00 in excess of P1,000,000.00 100.00 SECTION 6. Newly Operated Business . For newly started business falling under paragraphs (a), (b), (c), (d), (e), (f), (g), (h), (i), (j) or (k) above, tax shall be fixed. The initial tax for business shall be one-fourth (1/4) of one-tenth (1/10) of one percent (1%) of the capital investment, but in no case shall it be less than the minimum provided thereof by the pertinent schedule. SECTION 7. Operation of Related Businesses . Where a person conducts or operates two (2) or more of the related businesses in a locality mentioned in paragraph (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), or (k) which are subject to the same rate of tax, computation of the tax shall be based on the combined total gross sales of the two or more related businesses. Where a person operates any of the businesses mentioned in the paragraph (a) to (k), together with any of the businesses for which fixed taxes are provided in this Code, the sale or receipts of the latter shall not be included in the sales or receipts of the former for the purpose of computing the taxes due under the paragraphs concerned. ARTICLE II Fixed Tax on Business SECTION 8. Imposition of Tax . There is hereby imposed; as herein the below specified taxes, on the following business in the Municipality: 1. Theaters and Cinema houses: a. Itinerant operators, per day P15.00 b. With orchestra only and with seating capacity of less than 500 persons 750.00 c. With balcony and orchestra and with seating capacity of less than 500 persons 900.00 d. With balcony and orchestra and with seating capacity from 500 to 999 persons 1,200.00 e. With balcony and orchestra and with seating capacity of 1,000 persons or above 1,500.00 f. With loge, balcony and orchestra 2,250.00 An additional tax of one hundred (100%) percent of the amounts prescribed above is hereby imposed on air-conditioned theaters and cinema houses. 2. Boxing studio, auditoriums, gymnasiums, concert or similar halls or similar establishment 450.00 3. Boxing, wrestling or martial arts contest per exhibition 150.00 4. Race tracks for conducting dog, races per annum 3,000.00 per racing day or fraction thereof 75.00 5. Cockpits per annum 4,500.00 per ordinary cockfight 4.50 per derby cockfight 15.00 Holding of international derby cockfight per day 3,000.00 per international derby cockfight 150.00 Holding of local derby cockfights per day 1,500.00 6. Race track for conducting horse races for racing 3,000.00 7. Jai-alai Frontons and/or coliseums: a. With seating capacity of 25,000 persons or more 15,000.00 b. With seat, capacity from 15,000 to 24,999 persons 10,500.00 c. With seating capacity from 5,000 to 14,999 persons 7,500.00 d. With seating capacity of less than 5,000 persons 4,500.00 e. Per gaming on Jai-alai or fraction thereof 150.00 8. Off-tracks betting stations and off-frontons per station 1,500.00 (c) On owners or operators of the Amount of Tax following establishments: per Annum 1. Posting of detective and security guards P75.00 2. Polo grounds 6,000.00 3. Operators of cemeteries & memorial parks Less than two (2) hectares P750.00 2 to 5 hectares 1,125.00 more than 5 hectares 1,500.00 4. Fishponds, fishpens or fish breeding grounds per hectare or fraction thereof 10.00 5. Rice or corn mills mainly milling for other persons with total capacity per machine as follows: a. Corn mill, not exceeding one hundred cavans per 12 hours capacity 22.50 b. Corn mill, exceeding 12 hours capacity 33.75 c. Kiskisan not exceeding 100 cavans of palay per 12 hours capacity 62.50 d. Kiskisan exceeding 100 cavans of palay per 12 hours capacity 56.25 e. Cono not exceeding 100 cavans of palay per 12 hours capacity 150.00 f. Cono not exceeding 200 cavans of palay per 12 hours capacity 300.00 g. Cono not exceeding 300 cavans of palay per 12 hours capacity 450.00 h. Cono not exceeding 400 cavans of palay per 12 hours capacity 675.00 i. Cono not exceeding 500 cavans of palay per 12 hours capacity 975.00 j. Cono not exceeding 600 cavans of palay per 12 hours capacity 1,350.00 k. Cono not exceeding 700 cavans of palay per 12 hours capacity 1,875.00 l. Cono not exceeding 800 cavans of palay per 12 hours capacity 2,400.00 m. Cono not exceeding 900 cavans of palay per 12 hours capacity 3,000.00 n. Cono not exceeding 1,000 cavans of palay per 12 hours capacity 3,600.00 o. Cono over 1,000 cavans of palay per 12 hours capacity 4,200.00 6. Cold Storage and refrigeration cases: a. Refrigeration or cold storage unit With total cold storage capacity: Not exceeding 5 cu. m P150.00 Over 5 to 15 cu. m 225.00 Over 15 to 25 cu. m 375.00 Over 25 to 35 cu. m 750.00 Over 35 to 50 cu. m 1,125.00 Over 50 cu. m 1,500.00 b. Refrigeration cases: Less than 5 cu. m. 7.50 Over 5 cu. m. 15.00 7. Lumberyards: With an area of 500 sq. m. or less 600.00 Over 500 to 1,000 sq. m. 750.00 Over 1,000 to 1,500 sq. m. 900.00 Over 1,500 to 2,000 sq. m. 1,200.00 Over 2,000 sq. m. P1,500.00 8. Car Exchanges on consignment basis only: For an enclosure of 500 sq. m. or less 225.00 For an enclosure of more than 500 sq. m. 300.00 If car exchanges are being operated on a buying-selling basis, they are covered by the graduated business tax on retailers, independent wholesalers and distributors. 9. Storage of flammable, combustible or explosive substance: a. Flammable Liquids: Flammable liquids with flash point at 20 degrees F or below, such as gasoline and other carbon besolphide, napths, benzol, allodin and acetone: Over 5 to 25 gals P 7.50 Over 25 to 50 gals 20.25 Over 50 to 100 gals 39.75 Over 100 to 500 gals 80.25 Over 500 to 1,000 gals 120.00 Over 1,000 to 1,500 gals 159.75 Over 1,500 to 2,000 gals 200.25 Over 2,000 to 2,500 gals 240.00 Over 2,500 to 3,000 gals 320.25 Over 3,000 to 3,500 gals 399.75 Over 3,500 to 4,000 gals 480.00 Over 4,000 to 8,000 gals 600.00 Over 8,000 to 10,000 gals 825.00 Over 10,000 to 50,000 gals 1,200.00 Over 50,000 to 200,000 gals 1,800.00 Over 200,000 to 500,000 gals 2,400.00 Over 500,000 to 1,500,000 gals 3,200.25 Over 1,500,000 gals 3,999.75 Flammable liquids with flash point at above 20 degrees F and below 70 such as alcohol, amyl-acetate, toluol, ethyl acetate: Over 5 to 25 gals. P 15.00 Over 25 to 50 gals. 90.25 Over 50 to 100 gals. 30.00 Over 100 to 500 gals. 50.25 Over 500 to 1,000 gals. 80.25 Over 1,000 to 5,000 gals. 200.25 Over 5,000 to 25,000 gals. 399.75 Over 25,000 to 50,000 gals. 800.25 Over 50,000 gals 999.75 Flammable liquids with flash point of 70 degrees F to 200 degree F, such as turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent, polishing liquids: Over 5 to 25 gals. P7.50 Over 25 to 50 gals. 12.00 Over 50 to 100 gals. 20.25 Over 100 to 1,000 gals. 50.25 Over 1,000 to 5,000 gals. 99.75 Over 5,000 to 10,000 gals. 200.25 Over 10,000.00 50,000 gals. 300.00 Over 50,000 to 100,000 gals. 500.25 Over 100,000 to 500,000 gals. 800.25 Over 500.000 to 900,000 gals. 1,500.00 Over 900,000 gals. 2,000.25 Flammable liquids with flash point of over 200 degrees F when subject to spontaneous ignition or is artificially heated to a temperature equal or higher than its flash point such as petroleum oil, crude oil, others: Over 5 to 25 gals. P 7.50 Over 25 to 100 gals. 20.25 Over 100 to 500 gals. 60.00 Over 500 to 2,000 gals. 120.00 Over 2,000 to 10,000 gals. 300.00 Over 10,000 to 50,000 gals. 600.00 Over 50,000 to 100,000 gals. 900.00 Over 100,000 gals. 1,500.00 b. Flammable Gases Acetylene, hydrogen, coal gases and other flammables in gaseous form, except liquefied petroleum gas and other compressed gases: Over 5 to 25 gals. P 7.50 Over 25 to 50 gals. 12.00 Over 50 to 100 gals. 20.25 Over 100 to 500 gals. 60.00 Over 500 to 2,000 gals. 120.00 Over 2,000 to 10,000 gals. 300.00 Over 10,000 to 50,000 gals. 600.00 Over 50,000 to 100,000 gals. 900.000 Over 100,000 gallons 1,500.00 c. Combustible Solids: 1. Calcium Carbide: Over 10 but not more than 20 kg. P 22.50 Over 20 but not more than 50 kg. 30.75 Over 50 but not more than 500 kg. 60.00 Over 500 but not more than 1,000 kg. 90.00 Over 1,000 but not more than 5,000 kg. 120.00 Over 5,000 but not more than 10,000 kg. 150.00 Over 10,000 but not more than 50.000 kg. 225.00 Over 50,000 kg. 300.00 2. Pyrolixin: Over 10 to 50 kg. P 20.25 Over 50 to 200 kg 39.75 Over 200 to 500 kg 80.25 Over 500 to 1,000 kg 150.00 Over 1,000 to 3,000 kg 300.00 Over 3,000 to 10,000 kg 500.00 Over 10,000 kg 999.75 3. Matches Over 25 to 100 kg. P 20.25 Over 100 to 500 kg. 99.75 Over 500 to 1,000 kg. 225.00 Over 1,000 to 5,000 kg. 399.75 Over 5,000 kg. 600.00 4. Nitrate, phosphorous, bromine, sodium, picric acid and hazardous explosive, corrosive, oxidizing and lachrymatory properties: Over 5 to 25 kg. P 20.25 Over 25 to 100 kg. 30.00 Over 100 to 500 kg. 75.00 Over 500 to 1,000 kg. 150.00 Over 1,000 to 5,000 kg. 225.00 Over 5,000 Kg 300.00 5. Shredded combustible materials such as wood shaving (kusot), waste (estopa), sisal, oakum, and other similar combustible shaving and fine materials: Over 9 to 100 cu. ft. P 20.00 Over 100 to 500 cu. ft. 60.00 Over 500 to 1,000 cu. ft. 90.00 Over 1,000 to 2,500 cu. ft. 150.00 Over 2,500 cu. ft. 225.00 6. Tar, resin waxes, copra, rubber, coal, bituminous coal, and similar combustible materials: Over 50 to 100 kg. P 22.50 Over 100 to 1,000 kg. 45.00 Over 1,000 to 5,000 kg. 90.00 Over 5,000 kg. 150.00 ARTICLE III Collection of Business Taxes SECTION 9. Computation and Payment of Tax on Business . a. The taxes imposed herein shall be payable for every separate or distinct establishment or place where 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 business must be paid by the person conducting the same. b. In case where a person conducts or operates two (2) or more of the related businesses mentioned in Sec. 5 of this Code which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. c. In case where a person conducts or operates two (2) or more of the related businesses mentioned in the aforecited section which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported, and the tax thereon shall be computed on the basis of the appropriate schedule. SECTION 10. Retirement of Businesses . A business subject to tax pursuant to this code shall upon termination thereof, submit a sworn statement of its gross sales or receipts for the current year, the difference shall be paid before the business is considered officially retired. SECTION 11. Accrual of Payment . Unless specifically provided in this Code, the taxes imposed herein shall accrue on the first day of January each year. SECTION 12. Time of Payment . All local taxes shall be paid to the Municipal Treasurer within the first twenty (20) days of January or of each subsequent quarter, as the case may be. SECTION 13. Surcharge for Late Payment Failure to pay the tax prescribed in this Code within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of the tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 14. Interest on Unpaid Tax . In addition to the surcharge imposed herein, there shall be imposed an interest of one percent (1%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount from the date it becomes originally due until finally paid. SECTION 15. Administrative Provisions . (a) Requirement . Any person who shall establish. operate or conduct any business, trade or activity mentioned in this Code in the Municipality of Muntinlupa, Metro Manila, shall first obtain a Mayor's Permit and pay the fee therefore and business tax imposed under this Code. (b) Issuance and Posting of Official Receipts . 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 from 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 representative. (c) Issuance of Invoices or Receipts . All persons subject to the taxes on business shall, for each sale or transfer of merchandise of goods, or for services rendered, valued at twenty-five Pesos (P25.00) or more at any given time, prepare and issue sales of 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 requirements of the Bureau of Internal Revenue for determination of national revenue taxes shall be sufficient for the purposes of this Code. (d) Sworn Statement of Gross Receipts or Sales Operators or businesses subject to the taxes on business shall submit a sworn statement of the capital investment before the start of the business operations and upon application for a Mayor's Permit to operate the business. Upon payment of the tax levied in this Article, any person engaged in business subject to the business tax based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding, calendar year in such manner and form as may be prescribed by the Business Permits and Licensing Office 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, in this case, a copy of the income tax return of the previous preceding calendar year. (e) Issuance of Certification . The Business Permits and Licensing Office may, upon presentation of satisfactorily proof that the original official 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 official receipt issued, upon payment of a fee of Fifty Pesos (P50.00). The original copy or replacement copy of the Business Permit is required to be displayed on a conspicuous place in the place of the business. Failure to do so, owner of the business shall pay a penalty of P100.00. cITAaD (f) 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 the payment of additional tax during the period for which the payment of the tax was made. (g) Retirement of Business . 1. Any person natural or juridical, subject to the tax on business under this Article shall, upon termination of the business, surrender to the Business Permits and Licensing Office the official receipt issued for the payment of the business tax and submit a sworn statement of the gross sales or receipts for the current year or quarter within thirty days (30) following the closure. Any tax due shall first be paid before any business or undertaking is finally terminated. For the purpose hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of business shall not constitute termination as contemplated in this Article. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by this municipality for record purposes in the course of the renewal of the permit or license to operate the business. (i) The Business Permits and Licensing Office shall assign every application for termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really no longer operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Business Permits and Licensing Chief shall recommend to the Mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing local tax ordinance; and (ii) In 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 transfer of the business to him if there is an existing ordinance prescribing such transfer tax. 2. If it is found that the retirement or termination of the business is legitimate, and the tax due therefrom be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired. Non-compliance would be reported to the SEC. 3. The permit issued to a business retiring or termination its operations shall be surrendered to the Business Permits and Licensing Officer who shall forthwith cancel the same and record such cancellation in his books. 4. 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. SECTION 16. Penalty . Any violation of the provisions of this Article shall be meted by a fine of not less than One Thousand Pesos (P1,000.00), or imprisonment of not less than One (1) month but not more than six (6) months. CHAPTER II Miscellaneous Taxes ARTICLE I Tax on Business of Printing and Publication SECTION 17. Imposition of Tax . There is hereby levied a tax at the rate of fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other printed materials of similar nature. In the case of a newly-started business, the tax shall be five percent (5%) of one percent (1%) of the capital investment. In the succeeding year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding year, or any fraction thereof. SECTION 18. Exemptions . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports (DECS) as school texts or references shall be exempt from tax herein imposed. SECTION 19. Time of Payment . The tax shall be paid to the Municipal Treasurer within the first twenty (20) days of January or of each subsequent quarter, as the case may be. SECTION 20. Surcharge of Late Payment . Failure to pay the levied tax of time shall be subject 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 21. Interest on the Unpaid Taxes . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of one percent (1%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty six (36) months. SECTION 22. Penalty . Any violation of the provision of this Article shall be meted by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two thousand Pesos (P2,000.00), or imprisonment of not less than one (1) month but not more than six (6) months, or both. ARTICLE II Franchise and Other Fees Imposed on Tricycle Operation and Operation of Public Utilities SECTION 23. Definition of Terms . (a) 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 fee. (b) Motorized Tricycle Operator's Permit is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycle-for-hire over specified zones. (c) Zone is a continuous land area or block, say a subdivision or a barangay, where tricycle-for-hire may operate without a fixed origin and destination. (d) Franchise is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety. Franchises are exclusively granted for the operation of public utilities like electric railways telephone plants, electric plants, waterworks, ferries, markets slaughterhouses and cemeteries and other related activities. SECTION 24. Imposition of Tax and Fees on Tricycle Operation . There shall be collected an annual franchise fee in the amount of Thirty Pesos (P30.00) per tricycle. Other fees on tricycle operations are as follows: Business Tax P30.00 Mayor's Permit Fee 140.00 Franchise Supervision Fee 60.00 Sticker 20.00 Supervision Fee 60.00 Processing Fee 10.00 SECTION 25. Franchise Tax on Operation of Public Utilities . Notwithstanding any exemption granted by any law or other special law, the municipality may impose a tax on private persons or corporations operating public utilities, at a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year based on the incoming receipt or realized, within its territorial jurisdiction. In the case of a newly started business, the tax shall not exceed one-twentieth (1/20) of one percent (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 herein. ARTICLE III Amusement Tax on Admission SECTION 26. Imposition of Tax . There is hereby imposed an amusement tax to be collected from the proprietors lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not exceeding thirty percent (30%) of the gross receipts from admission fees. SECTION 27. Deduction and Withholding Tax . For purposes of computation the tax shall first be deducted and withheld by their proprietors, lessees or operators and paid to the Municipal Treasurer before the gross receipts are divided between said promoters, bookers, proprietors, lessees or operators and the distributors of the cinematographic films in cases of theater and cinemas. DAcSIC SECTION 28. Payment of Tax . The tax shall be due and payable within the first twenty (20) days of the month next following that for which is due by the proprietor, or lessee or operator concerned. The tax shall be determined on the basis of a true and complete return of the amount of gross receipts derived during the preceding month. SECTION 29. Exemption . The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock, or similar concerts shall be exempt from the payment of the tax herein imposed. The exemption shall be requested and be approved in accordance to category of purpose. SECTION 30. Penalties . If the tax is not paid within the time fixed, the taxpayer shall be subject to the surcharges, interests, and penalties prescribe by this Ordinance. In case of willful neglect to file return and pay the tax within the time required, or in case of fraudulent return is filed or a false return is willfully made, the taxpayer shall be subject to a surcharge of fifty percent (50%)of the correct amount of tax due, in addition to the interest and penalties provided by this Ordinance. ARTICLE IV Tax on Sand, Gravel and Other Quarry Resources SECTION 31. Imposition of Tax on Sand, Gravel and Other Quarry Resources . There is hereby imposed a tax of ten percent (10%) of fair market value in the locality per cubic meter of ordinary stones sand gravel, earth, and other quarry resources, as defined under the National Internal Revenue Code, as amended, extracted from public lands or from bed of seas, lakes, rivers, streams, creeks, and other public waters within the territorial jurisdiction of the Municipality of Muntinlupa, Metro Manila. SECTION 32. Requirement . The permit to extract sand, gravel and other quarry resources shall be issued by the municipal mayor, pursuant to this revenue ordinance. SECTION 33. Allocation . The proceeds of the tax on sand, gravel and other quarry water resources shall be distributed as follows. 1. Municipality where the sand, gravel and other quarry resources are extracted Forty percent (40%). 2. Barangay where the sand, gravel and other quarry resources are extracted Sixty percent (60%). ARTICLE V Taxes on Peddlers, Delivery Trucks and Vans SECTION 34. Imposition of Tax on Peddlers . There is hereby imposed an annual fixed tax on peddlers plying their trade in the municipality at the following rates: (a) Peddlers of any article or merchandise carried in trucks or any other motor vehicle P100.00 (b) Peddlers of any article or merchandise carried in a motorized bicycle, tricycle, or other similar vehicles other than those specified in (a) above 75.00 (c) Peddlers of any article or merchandise carried by a person P50.00 SECTION 35. Imposition of Tax on Delivery Trucks/Van, 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 used in the delivery of his goods and other products to sales outlets, or consumers, whether directly or indirectly, within the Municipality in an amount as follows: 1. For trucks, Vans/Fierras of business not located in Muntinlupa (a) Manufacturers or producers of, or dealers in, distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, send & gravel delivering or distributing their products to sales outlets or selling to consumer or sales outlets in Muntinlupa: 12 wheeler truck and above, per truck 500.00 6 wheeler to 10 wheeler truck, per truck 300.00 4 wheeler and below, per truck 200.00 2. For delivery Trucks, Vans/Fierras/Vehicle of businesses located in Muntinlupa, per truck 100.00 SECTION 36. Exemption . The manufacturers, producers wholesalers, dealers, and retailers referred to in the immediately foregoing section shall be exempt from the tax on peddlers prescribed elsewhere in this ordinance. SECTION 37. Payment of Tax . The tax prescribed in this article shall be paid to the Municipal Treasurer or his authorized deputies on or before the twentieth (20th) day of January each year. In case of new delivery vans/trucks entering into or used in the business after January 31, the applicable tax shall be pro-rated by the quarter. ARTICLE VI Tax on Signs, Signboards, Billboards or Advertisements SECTION 38. Imposition of Tax . There is hereby imposed a tax on signs, signboards, billboards or advertisements, at the rates prescribed hereunder: Tax per Annum (a) Billboards or signboards for advertisement of business, per square meter or fraction thereof Single faced P25.00 Double faced 50.00 (b) Billboards or signs for professional, per square meter or fraction thereof 20.00 (c) Billboards, signs or advertisements for business and professions, painted on any building or structure or otherwise separated or detached therefrom, per square meter or fraction thereof 20.00 (d) Advertisements by means of placards, per square meter or fraction thereof 20.00 (e) Advertisements for business or profession by means of slides in movies payable by owners of moviehouses per product 1,000.00 (f) Advertisement for business or profession by means of film exhibition payable by owners or operators of moviehouses per product 2,000.00 In addition to the taxes provided under (a) and (b) of this Section, for the use of electric or neon lights in billboards, per square meter or fraction thereof 25.00 (g) Advertisements by means of mass display of signs: Tax per Quarter From 100 to 250 display signs P500.00 From 251 to 500 display signs 750.00 From 501 to 750 display signs 1,000.00 From 751 to 1,000 display signs 1,500.00 More than 1,000 display signs 2,500.00 (h) Advertisements by means of vehicles, balloons, kites, etc.: per day or fraction thereof 100.00 Per week or fraction thereof 150.00 Per month or fraction thereof 200.00 (i) Advertisements by means of promotional sales (house to house), per day, per person 10.00 SECTION 39. Requirement . (a) Business acquiring permits for signs, signboards, billboards or advertisements shall be required to present a contract of lease and certificate of payment of tax paid by the lessor if the land or space where the sign is erected is leased. (b) 1/4 of the space of signboards/billboards/signs or advertisements shall be utilized for social message, as per ordinance no. 88-05. CHAPTER III Situs of Tax SECTION 40. Terms and Definition . (a) Principal Office . The head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The Municipality or City specifically mentioned in the articles of incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another municipality or city, 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 Mayor within thirty (30) days after such transfer or relocation is effected. (b) Branch or Sales Office of Principal Office . a fixed place in the locality which conducts operations of the business as an extension of the principal office. 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 branch or sales offices as herein contemplated. A warehouse which accepts order and/or issued sales invoices independent of a branch with sales office shall be considered as a sales office. (c) Warehouse . a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting in 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. (d) Plantation . a track of agricultural land planted with trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purposes of this Article 7 inland fishing grounds shall be considered as plantation. On site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under Title II, Chapter I of this Code and allocated in paragraph (a) of Sec. 5. SECTION 41. Sales Allocation . (a) For purposes of collection of the taxes under Section 5 of this Code, manufacturers, assemblers, repackers, brewers, distillers, rectifiers and compounders of liquor, distilled spirits and wines, millers, producers, exporters, wholesalers, distributors, dealers, contractors, banks and other financial institutions, and other businesses, maintaining or operating branch or sales outlet elsewhere shall record the sale in the branch or sales outlet making the sale or transaction and the tax thereon shall accrue and shall be paid to the municipality where such branch or sales outlet is located. In cases where there is no such branch or sales outlet in the city or municipality where the sale or transaction is made, the sale shall be duly recorded in the principal office and the taxes due shall accrue and shall be paid to such city or municipality. (b) The following sales allocation shall apply to manufacturers, assemblers, contractors, producers, and exporters with factories, project offices, plants, and plantations in the pursuit of their business. (1) Thirty percent (30%) of all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located; and (2) 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. (c) In case of a plantation located at a place other than the place where the factory is located, said seventy percent (70%) mentioned in subparagraph (b) of subsection (2) above, shall be divided as follows: (1) Sixty percent (60%) to the city or municipality where the factory is located; and (2) Forty percent (40%) to the city or municipality where the plantation is located. (d) In cases where a manufacturer, assembler, producer, exporter, or contractor has two (2) or more factories, project offices, plants, or plantations located in different localities, the seventy percent (70%) sales allocation mentioned in subparagraph (b) of subsection (2) above, shall be prorated among the localities where the 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. (e) The foregoing sales allocation shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant, or plantation is located. (f) In case of project offices or services and other independent contractors, the term production shall refer to the cost of projects actually undertaken during the tax period. All sales made by the factory, project office, or place located in this municipality shall be recorded in the branch for sales office which is similarly located herein, and shall be taxable by this municipality, but if the principal office is located herein, the sales made in the sales or branch office shall also be recorded in the principal office. (g) In the case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the foregoing rules on the Situs of the Taxation shall apply. However, the factory or plant and warehouse of the contractor utilized for the production and storage of the manufacturers products shall be considered as the factory or plant and warehouse of the manufacturers. (i) All route sales made 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 taxable therein. (ii) This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. CHAPTER IV Tax on Transfer of Real Property Ownership SECTION 42. Imposition of Tax . There is hereby imposed a tax on the sale, donation, barter, or any other mode of transferring ownership or title of real property at the rate of fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. SECTION 43. Exemption . The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. SECTION 44. Requirements . For this purpose, the Register of Deeds for the Municipality shall, before registering any deed, require the presentation of the evidence of payment of this tax. The Municipal Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. Notary public shall furnish the Municipal Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. SECTION 45. Payment of Taxes . It shall be duty of the seller, donor, transferor, executor, or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. CHAPTER V Community Tax SECTION 46. Imposition of Tax . There is hereby imposed a community tax on: (a) Every inhabitant of the Philippines, eighteen (18) years of age or over who has been regularly employed on a wage basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation or who owns a real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Five Pesos (P5.00) and 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. (b) 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 shall pay an annual community tax of Five Hundred Pesos (P500.00) and annual additional tax which in no case shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (1) For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used for the payment of the real property tax under existing laws, found in the assessment rolls of the city or municipality where the real property is situated Two Pesos; and (2) For every Five Thousand Pesos (P5,000.00) of gross receipt or earnings derived by it from its business in the Philippines during the preceding year Two Pesos (P2.00). The dividends received by a corporation from another corporation however shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 47. Place of Payment . The community tax shall be paid in the place of residence of the individual, or in the place where the principal office of the juridical entity is located. SECTION 48. Time of Payment; Penalties for Delinquency . (a) The Community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year. If a person reaches the age of eighteen (18) years or otherwise losses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day of exemption ends. However, if a person reaches the age of eighteen (18) years or losses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. 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 the year. (b) Corporations established and organized on or before the last day of June shall be liable for the community tax for the year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for the year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty four percent (24%) per annum from the due date until it is paid. SECTION 49. 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 50. 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 salary or age 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 corporations subject to the community tax received any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. (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 (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. aIcDCT CHAPTER VI Professional Tax SECTION 51. Imposition of Tax . There is hereby imposed an annual professional tax on each engaged in the exercise or practice of his profession or calling within the Municipality of Muntinlupa as follows: (a) Medical Practitioners, Lawyers, Dentists, Optometrists, Architects, CPA's, Commercial Aviators, Custom Brokers, Real Estate Brokers, Stock Brokers, Professional Actors and Actresses P300.00 (b) Actuaries, Opticians, Insurance Agents and Sub-agents, Interior Decorators, Licensed Ship Masters, Marine Surveyors, Medical Technologists, Pharmacists, Professional Appraisers or Connoisseurs of tobacco and other domestic and foreign products, Registered Master Plumbers, Registered Electricians, Veterinarians, Sugar Technologists, Real Estate Brokers, Stock Brokers, Master Mariners P200.00 (c) Chiefmates, Flight Attendants, Commercial Stewards and Stewardess, Insurance Adjusters, Land Surveyors, Masseurs-Professional Actors and Actresses, Pelotaris, Foresters and Geologists, Midwives, Chemists, Associate and Assistant Electrical Engineers, Marine Officers, Therapists, Tattooers, Stage Performers, Chiropodists, Dietitians, Embalmers, Hostesses, Jockeys, Marine Second Engineers, Registered Nurses, Statisticians P100.00 SECTION 52. Payment of Tax . Every person legally authorized to practice his profession shall pay the professional tax to the municipality where he resides or practices his profession, or where he maintains his principal office in case he practices his profession in several places: Provided, that such person who paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license or fee for the practice of such profession. SECTION 53. Requirements . Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment, and annually thereafter. SECTION 54. Time of Payment . The professional tax shall be payable annually on or before the thirty first (31st) day of January. Any person beginning to practice a profession after the month of January must however, pay the full tax before engaging therein. A line of profession does not became exempt even if conducted with some other profession for which the tax has been paid. SECTION 55. Exemption . Professionals exclusively employed in the government shall be exempt from the payment of tax. TITLE III User Charges CHAPTER I Garbage Service Charges SECTION 56. 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 municipality in accordance with the following schedule: SCHEDULE A AMUSEMENT PLACES Rate per Quarter 1. Amusement centers and establishments with coin operated machines, amusement rides and shooing galleries, side show booths and other similar establishments with contrivances for the amusement of customers/contrivance P15.00 2. Billiard and/or pool halls per table 10.00 3. Bowling establishments: a. Automatic, per lane 30.00 b. Non-Automatic, per lane 25.00 4. Casinos 1,500.00 5. Circuses, carnivals and the like 375.00 6. Cockpits 1,000.00 7. Golf links and/or ranges 600.00 8. Gymnasiums 75.00 9. Membership Clubs, discos and others: a. Serving food, drinks and lodging facilities 600.00 b. Serving food and drinks without lodging facilities 300.00 10. Night/day clubs, discos and other similar establishments: a. Night Clubs 750.00 b. Day Clubs 450.00 c. Cocktail Lounges/bars, beer gardens discos 300.00 d. Cabaret/dance halls 225.00 11. Sauna Baths and Massage Clinics per cubicle 300.00 12. Skating Rinks 150.00 13. Stadia, sports complex 375.00 14. Theaters or cinemahouses: a. More than 2,000 persons 500.00 b. 500 to 2,000 persons 300.00 c. Less than 500 persons 150.00 15. Pelota courts, tennis courts and other similar nature 40.00 SCHEDULE B ELECTRIC AND POWER COMPANIES 1. Main Office and/or power plant 2,250.00 2. Every branch thereof 750.00 SCHEDULE C FINANCIAL INSTITUTIONS: 1. Banks a. Commercial banks (main offices) 750.00 Every branch thereof 225.00 b. Savings banks (Main office) 300.00 Every branch thereof 75.00 c. Rural Banks 150.00 2. Savings and Loan Ass., Insurance Co. and pawnshops: a. Main Office 300.00 b. Every branch thereof 75.00 3. Financial and/or lending investors establishments, money shops: a. Main Office 300.00 Every branch thereof 75.00 b. Authorized dealer in foreign currencies & stock brokers 150.00 SCHEDULE D GASOLINE SERVICE PER FILLING STATIONS: 1. Having an area of 1.500 sq. m. or more 250.00 2. Having an area of more than 1,000 sq. m. but less than 1,500 sq. m 200.00 3. Having an area of 1,000 sq. m. or less 150.00 4. Curb pumps and filling stations 100.00 SCHEDULE E PRIVATE HOSPITALS AND MEDICAL CLINICS WITH BED CAPACITY FOR: 1. More than 500 persons 750.00 2. 300 to 500 persons 650.00 3. 151 to 300 persons 550.00 4. 101 to 150 persons 400.00 5. 76 to 100 persons 300.00 6. 75 persons or less 200.00 Animal Hospitals and others 150.00 SCHEDULE F HOTELS, MOTELS, APARTELS, PENSION INNS, BOARDING HOUSES, LODGING HOUSES, DORMITORIES, DWELLINGS AND OTHER SPACES FOR LEASE OR RENT: 1. Hotels a. Five star, per room: 1. Single bed 10.00 2. Double Bed 15.00 3. Suite 20.00 b. Four star, per room: 1. Single bed 8.00 2. Double bed 12.00 3. Suite 16.00 c. Three star, per room: 1. Single bed 6.00 2. Double bed 9.00 3. Suite 12.00 2. Motels, and Drive Inns, per room 10.00 3. Hotels, Apartels, Pension Inns: a. With air-conditioner, per room: 1. Single bed 6.00 2. Double bed 8.00 b. Without air-conditioner, per room: 1. Single bed 5.00 2. Double Bed 6.00 4. Boarding Houses, Lodging Houses, Dormitories, Bed Spaces (bed capacity), per bed 4.00 SCHEDULE G INSTITUTIONS OF LEARNING: a. 50,000 students or more 1,200.00 b. 30,000 or more but less than 50,000 students 1,000.00 c. 20,000 or more but less than 30,000 students 700.00 d. 10,000 or more but less than 20,000 students 400.00 e. 5,000 or more but less than 10,000 students 250.00 f. 1,000 or more but less than 5,000 students 150.00 g. 300 or more but less 1,000 students 75.00 h. Below 300 students 40.00 SCHEDULE H LIQUEFIED PETROLEUM Gas Dealer: 1. Marketer 150.00 2. Dealer 75.00 SCHEDULE I MARKET STALLHOLDERS: Public markets/Private markets per stall 25.00 SCHEDULE J MEDIA FACILITIES: 1. Newspaper, books or magazine publications: a. Daily newspaper 225.00 b. Weekly magazines 150.00 c. Books & other magazine publications 100.00 2. Radio Stations 150.00 3. T.V. 225.00 SCHEDULE K TELEGRAPH TELETYPE, CABLE AND WIRELESS COMMUNICATION COMPANIES: 1. Main Office 450.00 2. Every branch/station thereof 150.00 SCHEDULE L TELEPHONE COMPANIES: 1. Main Office 2,250.00 2. Every branch/station thereof 750.00 SCHEDULE M TERMINAL/GARAGE FOR BUS, TAXI AND OTHER PUBLIC UTILITY VEHICLE EXCEPT THOSE USED FOR HOME GARAGE: 1. With an area of 1,000 sq. m. or more 375.00 2. With an area of 700 sq. m. or more but less than 1,000 sq. m. 300.00 3. With an area of 500 sq. m. or more but less than 700 sq. m. 225.00 4. With an area of 300 sq. m. or more but less than 500 sq. m 150.00 5. With an area of less than 300 sq. m 75.00 SCHEDULE N PEDDLERS, AMBULANT VENDORS, EXCEPT DELIVERY VAN OR TRUCK 10.00 SCHEDULE O ADMINISTRATION OFFICES, DISPLAY OFFICES AND/OR OFFICES OF PROFESSIONALS 30.00 SCHEDULE P FILM SHOOTING PER DAY 50.00 SCHEDULE Q PRIVATE WAREHOUSE OR BODEGA 100.00 SCHEDULE R ALL OTHER BUSINESS AND OTHER SERVICE AGENCIES NOT SPECIFICALLY MENTIONED ABOVE. I. Manufacturers, Producers and Processors: Factory with an aggregate area of: 1,000 sq. m. or more 1,500.00 500 or more but less than 1,000 sq. m. 1,250.00 200 or more but less than 500 sq. m. 1,000.00 100 or more but less than 200 sq. m. 700.00 50 or more but less than 100 sq. m. 450.00 25 or more but less than 50 sq. m. 150.00 less than 25 sq. m. 100.00 Principal/branch or sales office with an aggregate are of: Rate per Quarter Factory is Within same Outside the Locality Locality 1,000 sq. m. or more 500.00 600.00 500 or more but less than 1,000 sq. m 300.00 400.00 200 or more but less than 500 sq. m 300.00 300.00 100 or more but less than 200 sq. m 200.00 250.00 50 or more but less than 100 sq. m. 130.00 200.00 25 or more but less than 50 sq. m 50.00 100.00 less than 25 sq. m. 20.00 40.00 Rate per Quarter II. Exporters/Importers 500.00 III. Brewers, distillers, compounders and public eating places with an aggregate area of : 1,000 sq. m. or more 1,500.00 500 or more but less than 1,000 sq. m. 1,000.00 200 or more but less than 500 sq. m. 800.00 100 or more but less than 200 sq. m. 600.00 50 or more but less than 100 sq. m. 400.00 25 or more bur less than 50 sq. m. 200.00 Less than 25 sq. m 100.00 Carinderia 50.00 IV. Owners or operators of business establishments rendering services: Business offices of general contractors (building, specialty, engineering), man- power service/employment agencies, private detective agencies; advertising agencies, with an aggregate area of: 1,000 sq. m. or more. 800.00 500 or more but less than 1,000 sq. m. 600.00 200 or more but less than 500 sq. m. 450.00 100 or more but less than 200 sq. m. 300.00 50 or more but less than 100 sq. m. 150.00 25 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 with an aggregate area of: 1,000 sq. m. or more 1,200.00 500 or more but less than 1,000 sq. m. 800.00 200 or more but less than 500 sq. m. 600.00 100 or more but less than 200 sq. m. 450.00 50 or more but less than 100 sq. m. 300.00 25 or more but less than 50 sq. m. 150.00 less than 25 sq. m. 50.00 V. Independent wholesalers, dealers, distributors, repackers and retailers with an aggregate area of : 1,000 sq. m. or more 1,050.00 500 or more but less than 1,000 sq. m. 700.00 200 or more but less than 500 sq. m. 550.00 100 or more but less than 200 sq. m. 350.00 50 or more but less than 100 sq. m. 200.00 25 or more but less than 50 sq. m. 130.00 less than 25 sq. m. 50.00 SECTION 57. Garbage Service Charges for Multiple Business . Where there are two or more kinds of businesses subject to the garbage charges, conducted in the same place or establishment by the same owner or operator, the charge to be collected shall be of that which has the highest rate among the businesses concerned plus twenty-five percent (25%) thereof. SECTION 58. Manufacturers/Producers maintaining or operating principal office factories and/or sales office in the same premises . For purposes of collection of the garbage charges under Schedule S (1), manufacturers or producers maintaining their factory, principal or sales offices in the same premises shall pay the garbage charges based on the total aggregate area of such business premises at rates prescribed under Schedule S (1-a) of this Chapter. SECTION 59. Accrual of Fees . Fifty percent (50%) per centum of all revenues collected under this Chapter shall accrue to the Metropolitan Manila Commission to be used for the operating expenses in the collection and disposal of garbage. The remaining fifty ((50%) per centum thereof shall accrue entirely to the funds of the city or municipality concerned and shall not be subject to the twenty (20%) per centum statutory contribution as provided for under Section 17 of P.D. 921. SECTION 60. Newly Established Business . In the case of a newly started business, the applicable garbage charges shall be computed proportionately to the quarterly charge. SECTION 61. Exemption . The Metropolitan Manila Commission in certain meritorious cases may exempt other business establishments from the payment of garbage charges prescribed in this Chapter. CHAPTER II Cemetery Charges SECTION 62. Imposition of Fees . There is hereby imposed a charge of Fifty Pesos (P50.00) per cadaver to be buried in the Municipal Cemeteries and an additional Three Hundred Pesos (P300.00) per burial lot except paupers (less fortunate) who shall be buried free of charge. CHAPTER III Miscellaneous Charges ARTICLE I Stalled Vehicles, Towing, Impounding Other Traffic and Anti-Pollution Violations Charges SECTION 63. Stalled Vehicle Charges . There shall be collected from every owner or operator of any stalled vehicle in any street within the jurisdiction of the municipality, the following charges: a. Stalled vehicle charges P700.00 b. For towing charges: 1. Vehicle with gross capacity weight of 4,000 kg or less for the first 3 kms. or fraction thereof 500.00 2. Vehicle with gross capacity weight of more than 4,000 kg., for the first 3 kms. or fraction thereof. 700.00 c. Impounding charge for each day or fraction thereof that the vehicle remains impounded 50.00 SECTION 64. Traffic Fines, and Charges . Violations of traffic and anti-pollution laws, ordinances, rules and regulations committed within a twelve month period, reckoned from the date of birth of the licensee, shall subject the violator to graduated charges and fines as follows; 1. For traffic violations: a. First Offense 100.00 b. Second Offense 200.00 c. Third Offense 300.00 d. Fourth Offense and Subsequent Offense 500.00 In case of death, physical injury, or damage to property, the payment of the aforecited fines/charges shall not relieve the offender from any civil as well as criminal liability arising from such death, physical injury or damage to property SECTION 65. Anti-Pollution Violations Fines and Charges . a. First Offense 250.00 b. Second Offense 500.00 c. Third Offense 1,000.00 d. Fourth Offense and subsequent offenses 1,000.00 for the same vehicle emitting pollutant air SECTION 66. Time of Payment . The charges for stalled vehicles and towing, traffic violations, anti-pollution violations thereof shall be paid to the Municipal Treasurer or his duly authorized deputy before the vehicle is released. SECTION 67. Surcharge . Failure to pay the charges for stalled vehicles and/or towing thereof, within the period prescribed in the preceding Section shall be subject the owner/operator of the vehicle to a daily surcharge of twenty percent (20%) of the charges imposed for the first two months; thirty percent (30%) for the third and fourth months and forty percent (40%) for the fifth and sixth months, but not to exceed Ten Thousand Pesos (P10,000.00). Provided that if after six (6) months the charges and surcharges shall not have been paid by the operator or owner of the vehicle, the same shall be sold at public auctions the proceeds of which shall be applied to the accumulated charges and the excess, if any, shall be returned to the operator or owner. ARTICLE II Fishery Rentals SECTION 68. Rate of Rentals . The rate of fishery rentals within the municipality for the grant of exclusive fishery rights to erect fish corals, operate fishponds, and other species of fish propagation. Charge per Annum a. fishpens inland; boat waters with an area of, per hectare P1,400.00 b. For the grant of privilege to take fish from municipal water with nets, fish traps. 100.00 c. For the grant of privilege to take fish from municipal water using fishing gears with nets 50.00 d. For the operation of every fish vessel of three (3) tons or more 50.00 ARTICLE III Parking Charges SECTION 69. Rate of Charges . The following fees shall be collected for the use of parking spaces, utilities owned or operated or portion of roads or street declared allotted for parking space by the municipality, except for Jeepney and Bus Terminal of the Municipality. a. For cars/jeepneys For first two hours of fraction P5.00 For each subsequent hours 2.00 b. For buses, trucks, and others: For first hour 20.00 For each subsequent hours 5.00 SECTION 70. Payment of Fees . The charges prescribed in the preceding section shall be paid to the Municipal Treasurer or to a duly designated collector upon removal of the vehicle from the parking space except night parking fees which shall be paid on or before the 20th of the beginning of the quarter. SECTION 71. Administrative Provisions . Municipal streets, roads and thoroughfares may be designated or allotted for parking space by the local government shall be subject to the approval of the Sangguniang Bayan. TITLE IV Regulatory Fees CHAPTER I Mayor's Permit Fees for Business, Occupation, and Other Activities ARTICLE I Mayor's Permit Fees SECTION 72. Imposition of Fees . The following permit shall be collected for the issuance of a permit by the Municipal Mayor to operate a business, pursue an occupation or calling, or undertake an activity within the municipality. A. ON OPERATION OF BUSINESS Rate per Annum 1. Dealers in fermented liquors, distilled spirits and/or wines, except for wine houses/ cellars which shall be based on capitalization: a. Wholesale dealers in foreign liquors 500.00 b. Retail dealers in foreign liquors 300.00 c. Wholesale dealers in domestic liquors 200.00 d. Retail dealer in domestic liquors 150.00 e. Wholesale dealers in fermented liquors 200.00 f. Retail dealers in fermented liquors. 150.00 g. Wholesale dealers in vino liquors 150.00 h. Retail dealers in vino liquors 100.00 i. Retail dealers in tuba, basi and/or tapuy 100.00 2. Dealers in Tobacco: a. Retail leaf tobacco dealers 300.00 b. Wholesale leaf tobacco dealers 500.00 c. Retail tobacco dealers 150.00 d. Wholesale tobacco dealers 200.00 e. Retail peddlers of tobacco 50.00 3. Owners or Operators of Amusement Places/Devices: a. Night clubs / day clubs P5,000.00 b. Superclubs, cocktail lounges, bars, disco houses, beer gardens and other similar establishments 5,000.00 c. Cabarets, dance halls, or dancing pavilions 5,000.00 d. Social clubs / voluntary associations or organization 1,000.00 e. Skating rinks 1,000.00 f. Bath houses, resorts and the like per establishment 3,000.00 g. Steam baths, sauna baths and the like, per establishment 5,000.00 h. Billiard halls / pool halls, per table 100.00 i. Bowling establishments 5,000.00 j. Circuses, carnivals, fun houses, etc. 2,000.00 k. Merry-go-rounds, roller coasters, ferris wheels, shooting galleries or similar contrivances and side-show booths/booth 300.00 l. Theaters and cinema houses: Air-conditioned 5,000.00 Non-Air-conditioned 3,000.00 Itinerant Operators 50.00/day m. Boxing stadia, auditoriums, gymnasia, concert halls or similar halls or establ. 3,000.00 n. Race track establishments and cockpits 5,000.00 o. Pelota tennis/squash courts, per court 300.00 p. Jai-alai and/or coliseum establishment 3,500.00 q. Off-track or off-fronton betting stations, per station 1,000.00 r. Amusement devices, per device 100.00 4. Financial Institutions and/or Lending Institutions (pawnshops, banks, insurance companies; savings and loan associations, financial and/or lending investors), per establishment: Main Office 5,000.00 per branch 2,000.00 Money shops, per establishment 1,000.00 5. Dealers in Securities including foreign exchange dealers 2,000.00 6. Educational Life Plan/Memorial Plan: Principal Office 2,000.00 per branch/agency 1,000.00 7. Subdivision Operators 5,000.00 8. Private Cemeteries/Memorial Parks. 5,000.00 9. Dancing Schools/Judo Karate Schools/Driving Schools/ Speed Reading/EDP; etc. 1,000.00 10. Boarding Houses/Lodging Houses 500.00 11. Nursery, Vocational, and other schools not registered by DECS 1,000.00 12. Driving Ranges 1,000.00 13. Golf Links 2,000.00 14. Mini Golf Links 1,000.00 15. Polo Grounds 2,000.00 16. Private Detective/Security Agencies: Principal Office 500.00 For every locality where security guards are posted 200.00 B. ON OTHER ACTIVITIES: 1. On delivery trucks or vans to be paid by the manufacturers, producers of and dealers in any product regardless of the number of trucks or vans 200.00 2. For maintaining window/display office 500.00 3. Promoters, sponsors or talent scouts 500.00 4. For holding stage shows or fashion shows payable by the operator 500.00 5. For maintaining an office, such as liaison, administrative and/or similar office, with an area as follows: 400 sq. m. or more 2,000.00 300 sq. m. or more but less than 400 sq. m. 1,500.00 200 sq. m. or more but less than 300 sq. m. 1,000.00 100 sq. m. or more but less than 200 sq. m. 800.00 50 sq. m. or more but less than 100 sq. m. 500.00 less than 50 sq. m. 300.00 6. For operating private warehouse or bodega of wholesalers/retailers, importers and exporters except those which business is duly licensed in the locality where bodega is located 1,500.00 7. Cold Storages 1,000.00 8. Refrigerating cases 100.00 9. Lumberyards 2,000.00 10. Car Exchange on consignment basis 1,000.00 11. Storage and sale of flammable or explosive substance 1,000.00 12. Peddlers 50.00 13. Signboards, billboards and other forms of advertisement. per ordinance 100.00 14. Film shooting on location, per day 500.00 15. Gun clubs 500.00 16. Judo/Karate clubs 200.00 C. ALL OTHER BUSINESS NOT SPECIFICALLY MENTIONED: With capital Investment: Less than P3,000.00 50.00 3,000.00 or more but less than 10,000.00 100.00 10,000.00 or more but less than 50,000.00 200.00 50,000 00 or more but less than 100,000.00 300.00 100,000.00 or more but less than 200,000 00 500.00 200,000.00 or more but less than 300,000.00 600.00 300,000.00 or more but less than 400,000.00 700.00 400,000.00 or more but less than 500,000.00 800.00 500,000 00 or more but less than 600,000.00 900.00 600,000.00 or more but less than 700,000 00 1,000.00 700,000.00 or more but less than 800,000.00 1,500.00 800,000.00 or more but less than 900,000.00 2,000.00 900,000.00 or more but less than 1M. . . . . . 2,500.00 1 M to 10 M 4,000.00 Over 10 M 6,000.00 PROVIDED, that on businesses with principal offices maintaining or operating branch or sales offices the following permit fees per branch shall be imposed: With Capital of: Principal Office within Principal Office is the same locality outside the locality P10M or over P300.00 per branch P600.00 per branch per business activity per business activity P1 M or over but less P100.00 per branch P200.00 per branch than P10M per business activity per business activity Below P1M P50.00 per branch P100.00 per branch per business activity per business activity D. ALL OCCUPATIONS OR CALLING SUBJECT TO PERIODIC INSPECTION, SURVEILLANCE AND/OR REGULATIONS BY THE MUNICIPAL MAYOR, LIKE ANIMAL TRAINER, AUCTIONER, BARBER, BARTENDER, BEAUTICIAN, BONDSMAN, BUTCHER, CHAMBERMAID, COOK, CRIMINOLOGIST, ELECTRICIAN, CLUB FLOOR MANAGER, FORENSIC EXPERT, FORTUNE TELLER, HAIR STYLIST, HANDWRITING EXPERT, HOSPITAL ATTENDANT, LIFE GUARD, MAKE-UP ARTIST, MANICURIST, MASSEUR-ATTENDANT, MECHANIC, PHOTOGRAPHER (ITINERANT), PRIVATE BALLISTIC, TRICYCLE/JEEPNEY/TRUCK DRIVERS, TAXI DANCER, WAITERS, FACTORY WORKERS, STORES OR BUSINESS ESTABLISHMENT HELPERS 50.00 SECTION 73. Payment of Fees . Permit fees prescribed under this article shall be paid to the Municipal Treasurer or his duly authorized deputies before any business occupation or calling can be lawfully begun or pursued. In the ensuing year, payment of the annual permit fees shall be within the first twenty days (20) of January of the calendar year. HCITcA In case of change of ownership of the business as well as the location thereof from one city/municipality to another, it shall be duty of the new owner, agent or manager of such business to secure a new permit and pay the corresponding permit fee as though it were a new business. SECTION 74. Administrative Provisions . a. Supervision and Control over establishments and places . To maintain peaceful, healthful, sanitary and safe conditions in Muntinlupa, businesses and occupations shall be conducted in such manner and mode prescribed under such rules and regulations promulgated in accordance with existing laws. b. Application for Permit An application for permit shall be filed with the Municipal Mayor or his duly authorized deputies. The form to be provided for the purpose shall set forth all necessary information, including the name and citizenship of the applicant, the description of the business, occupation or undertaking to be conducted, in such other information as may be prescribed. Any false statement made by the applicant or licensee shall constitute a sufficient ground for denying or revolving the permit without prejudiced to the criminal liability of the applicant or licensee. Permit may be refuse to any person: 1. Who had previously violated any ordinance or regulation relative to the granting of permits; 2. Whose business establishments or undertaking does not conform with zoning regulations, safety, health, and other requirements of the Municipality or its duly authorized deputies; 3. Who has an unsettled tax obligations, debt or liability to the government; 4. Who is not qualified under any provision of law or regulation to establish or operate a business applied for. c. Posting of Permit . Every licensee shall keep this permit posted at all times in conspicuous place of the business establishment or office. If he has no fixed place of business or office, he shall keep the permit thereof in his person. The permit shall immediately be produce upon demand by the duly authorized deputies of the Municipal Mayor or Treasurer. d. Renewal of Permit . The permit issued shall be renewed every fiscal year within the prescribed period upon payment of the corresponding fee prescribed under this article. e. Revocation of Permit . When a person doing business or engaging in an activity under the provision of this code violates any provision of this article, violates any condition set forth in the permit; refuses to pay an indebtedness to the Muntinlupa Government; abuses his privilege to do business or pursues an activity within Muntinlupa to the injury of public morals or peace; when the place where such business or undertaking is conducted becomes a nuisance or is permitted to be used as a resort for disorderly characters, criminals, or women of ill repute; or when the applicant has made any false statement on any portion on his application, the Municipal Mayor or his duly authorized deputies may, after investigation, revoke the permit. Such revocation shall forfeit all sums which may have been paid with respect to the right granted in addition to the penalties provided in this code. f. Expiration upon revocation or surrender . Every permit shall cease to be in force upon revocation or surrender thereof. Every person holding a permit shall surrender the same upon revocation, or upon closure of the business or discontinuance of the undertaking for which the permit was issued. The business shall be deem finally closed only upon payment of all taxes, charges or fees due thereon. ARTICLE II Sanitary Inspection and Health Certificate Fees SECTION 75. Sanitary Inspection Fee . Every owner/operator of business, industrial, commercial, or agricultural establishments, accesoria, building or house for rent, shall secure sanitary certificate or permit for the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public upon payment to the Municipal Treasurer of an annual fee in accordance with the following schedule: a. Aircraft and water craft companies P500.00 b. Financial institutions such as banks, pawnshops, money shops, insurance companies, finance and other investment companies, dealers in securities and foreign exchange dealers: 1. Main 250.00 2 Branch 200.00 c. Gasoline service/Filling station 500.00 d. Private Hospitals 1,500.00 e. Medical/Dental Clinics and animal Hosp. 500.00 f. Dwellings and other spaces for lease: 1. Hotels, motels, apartels, pension-inns, drive-inns: With 150 or more rooms 800.00 With 100 to 149 rooms 600.00 With 50 to 99 rooms 400.00 With 25 to 49 rooms 300.00 With less than 25 rooms 200.00 2. Apartments, condominiums, commercial building/space, house for rents, office space/rooms for rent, shopping/commercial center, stall lessor, warehouse: Ten percent (10%) of the total monthly rental 3. Dormitories with accommodation for: 40 or more boarders 400.00 15 to 39 boarders 250.00 Less than 15 boarders 150.00 g. Institutions for learning 600.00 h. Media Facilities 150.00 i. Telegraph, teletype, cable and wireless communication companies 150.00 j. Telephone/electric and power companies: 1. Main 400.00 2. Branch 200.00 k. Administration offices, display office, and/or offices of professionals 100.00 l. Peddlers 20.00 m. Lending investors 200.00 n. All other businesses: industrial, commercial, agricultural establishments not specifically mentioned above: With an area of 1,000 sq. m. or more. 1,000.00 500 or more but less than 1,000 sq. m. 800.00 200 or more but less than 500 sq. m. 500.00 100 or more but less than 200 sq. m. 300.00 50 or more but less than 100 sq. m. 100.00 25 or more but less than 50 sq. m. 50.00 Less than 25 sq. m. 30.00 In case where a single person, partnership or corporation conducts or operates two or more businesses in one place or establishments, the sanitary inspection permit fee shall be imposed on the business with the highest rate. SECTION 76. Health Certificate Fee . All persons required by existing laws, rules and regulations to secure health certificates from the Office of the Local Health Officer shall pay an annual fee of Twenty Pesos (20.00). SECTION 77. Payment of Fees . The Sanitary Permit and Health Certificates shall be paid to the Municipal Treasurer annually upon inspection of the establishment. ARTICLE III Fire Inspection SECTION 78. Imposition of Fee . There shall be collected an annual Fire Inspection fee at the rate of ten percent ( 10%) of all business fees and taxes assessed. SECTION 79. Payment of Fees . The fees herein prescribed shall be paid within the first twenty days (20) of January upon application of a permit to operate a business for the fiscal year. Such fee is payable to the Municipal Treasurer or his authorized deputies. ARTICLE IV Fees for Sealing and Licensing of Weights and Measure Instruments SECTION 80. Imposition of Fees . The following are imposed for the sealing and licensing of weights and measures: a. For sealing linear metric measure: Not over one meter 50.00 Measure over one meter 100.00 b. For sealing metric measures of capacity: Not over ten liters 50.00 Over ten liters 100.00 c. For sealing metric instruments of weights: With capacity of not more than 30 kg. 50.00 With capacity of more than 30 kg. but not more than 300 kg. 75.00 With capacity of more than 300 kg. but not more than 3,000 kg. 100.00 With capacity of more than 3,000 kg. 200.00 d. For sealing apothecary balance or other balances precision: Over 3,000 kg. 200.00 Over 300 to 3,000 kg. 100.00 Over 30 to 300 kg. 75.00 30 kg. or less 50.00 e. For sealing scale or balance with complete set: For each scale or balance with complete set of weights for use therewith 200.00 For each extra weight 5.00 For each and every re-testing and re-sealing of weights and measure instruments including gasoline pumps outside the office, upon request of the owner or operator, an additional service charge of P200.00 for each instrument shall be collected. SECTION 81. Payment of Fees and Surcharges . The fees herein imposed shall be paid and collected by the Municipal Treasurer upon the sealing or licensing of the weights or measures instruments and renewable on or before the anniversary date thereof. The official receipt evidencing payment shall serve as a license to use such instrument for one 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 fee paid therefor 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. a. All instruments for weights and measures used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed for free. b. Dealers of weights and measures instruments intended for sale. SECTION 82. Administrative Provision . a. Municipal Treasurer is hereby required to keep full sets of secondary standard for the use in testing of weights and measures instruments. These secondary standards shall be compared with the fundamental standards in the National Institute of Science and Technology annually. b. The Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within its locality. c. 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 Local Auditor or their representative. SECTION 83. Fraudulent Practices Relative to Weight and Measures and Corresponding Penalties . a. Fraudulent practices relative to weights and measures. Any person, other than the official sealer of weights and measures: 1. Who places an official tag or seal upon any instrument of weights or measures or attaches it thereto; or 2. Who fraudulently imitates any mark, stamp or brand, tag or other characteristic sign used to indicate that weights and measures have been officially sealed; or 3. Who alters in any way the certificate given by the sealer as an acknowledgment that the weights and measures mentioned therein have been duly sealed; or 4. Who makes or knowingly sells or uses any false or counterfeit stamp tag, certificate, or license, or any dye for printing making stamp tags, certificates, or licenses which is an imitation of, or purports to be a lawful stamp, tag, certificate or license of the kind required by the provisions of this article; or 5. Who alters the written or printed figures or letters on any stamp, tag, certificate or license or issued; or 6. Who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate or license for the purpose of using or re-using the same in payment of fees or charges imposed in this article; or 7. Who procures the commission or any such offense by another; shall for each of the offense above, be fined by not less than ONE THOUSAND PESOS (P1,000.00) nor more than TWO THOUSAND FIVE HUNDRED PESOS (P2,500.00) or imprisoned for not less than one (1) month nor more than six (6) month, or both at the discretion of the court. b. Unlawful possession or use of instrument not sealed before using and not sealed within twelve ( 12) month from the last sealing: Any person making a practice of buying or selling goods by weight and/or measures, or of furnishing services the value of which is estimated by weights or measure, which has in his possession, without permit, any unsealed scale, balance, weight or measure, and any person who uses in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefor has expired and has not been renewed in due time shall be punished by a fine of not exceeding TWO THOUSAND FIVE HUNDRED PESOS (P2,500.00) or by imprisonment not exceeding six (6) months or both at the discretion of the court. If, however, such scale, balance, weight or measure, has been officially sealed at some previous time and the seal and tag officially affixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repairs or alterations, such instruments shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weights and measures, be sealed, and the owner, possessor or user of the same shall be subject to no penalty except a surcharge equal to five (5) 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 as the regular fees for sealing such instruments. c. Alteration or fraudulent of instrument of weights and measures: 1. Any person, with fraudulent intent, alters any scale or balance weight or measure after it is officially sealed or who knowingly uses any false scale or balance, weights or measures, whether sealed or not, shall be punished by a fine of not less than Two Thousand Five Hundred Pesos (P2,500.00) or by imprisonment of not less than one (1) month nor more than six (6) months, or both at the discretion of the court. 2. Any person who gives short weight or measure in the making of the sale or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measures of any article bought or sold by weight or measure, fraudulently misinterprets the weights or measures thereof, shall be punished by fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) or by imprisonment of not less than one (1) month nor more than six (6) months or both. SECTION 84. Administrative Penalties . The Municipal Treasurer may compromise the following acts or omissions not constituting fraud. a. Any person making a practice of buying or selling by weight and measure using unsealed or unregistered instrument: 1. When correct 100.00 2. When incorrect but within tolerable allowance defect or measure 200.00 b. Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered: 1. When correct 50.00 2. When incorrect but within tolerable allowance of defect/short measure 1,000.00 2. 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 to exceed the minimum prescribed by law. CHAPTER II Miscellaneous Fees ARTICLE I Cattle Registration Fees SECTION 85. Imposition of Fees . Every person who owns a large cattle is required to register his ownership thereof for which a certificate of ownership shall be upon payment of the following fees: a. Certificate of ownership P20.00 b. Certificate of transfer 50.00 c. Registration of private brand 10.00 SECTION 86. Record of Registration . All large cattle presented to the Municipal Treasurer or his duly authorized deputies for registration shall be recorded in a book showing the name and residence of the owner and the class, color, age, sex, brand and other identifying marks of the large cattle. This date shall also be stated in the certificate of ownership issued to the owner thereof. If the large cattle is sold or the ownership thereof is transferred to another person, the respective names and residences of the vendor and the vendee or transferee shall likewise be indicated in the transfer of ownership. ARTICLE II Civil Registry Fee SECTION 87. Imposition of Fees . The following fees shall be collected for service rendered by the Civil Registry: a. Marriage fees: 1. Application fee 50.00 2. License fee 20.00 3. Solemnization fee 50.00 b. Registration of documents and for certified copies of documents on file in Civil Registry 1. Marriage contract 20.00 2. Legal separation 30.00 3. Annulment of marriage 30.00 4. Legitimation 50.00 5. Adoption 50.00 6. Court decision recognizing acknowledging natural children or denying or impugning such recognition 50.00 7. Judicial determination of paternity affiliation 50.00 8. Court decision or order on custody of minors and guardianship 50.00 9. Change of name 50.00 10. Aliases 50.00 11. Naturalization 100.00 12. Repatriation or voluntary renunciation of citizenship 100.00 13. Registration of Birth: a. Within 30 days of from date of birth 20.00 b. After six (6) months from date of birth 30.00 c. After one (1) year 50.00 14. Death Certificate 20.00 15. For each death certificate changed or corrected 30.00 16. Court decision or order to correct or change entry in any certificate of birth, marriage or death 50.00 17. Filing supplemental birth certificate 30.00 18. Photography of documents on file with the civil registry 20.00 19. Certified xerox and/or true copies of registry of records, for each 100 words 20.00 20. Permit for cadaver disposition: a. Burial permit fee 20.00 b. For each duplicate burial permit fee 10.00 c. For exhumation of cadaver 10.00 d. For removal of cadaver 10.00 e. For cremation 10.00 f. Entrance from other Mun. 30.00 g. Transfer to other Mun. 20.00 h. Cemetery fee 10.00 SECTION 88. The Civil Registrar or Equivalent Functionary . Shall issue the following documents without payment of the fee herein required: a. Certified copy of any document for official use at request of a competent court or government agency; b. Certified copy of birth certificate of a child reaching school age when such certificate is required admission to primary grades of public school within the municipality. SECTION 89. Payment of Fees . The fees shall be paid to the Municipal Treasurer or his duly authorized deputies before registration or issuance of the document or certified copy thereof. ARTICLE III Secretary's Fee SECTION 90. Imposition of Fees . The following fees are hereby imposed on every person securing a copy of official records and document in any of the offices of the Municipality. a. For every 100 words or fraction thereof typewritten (not included certificate and any notation) 10.00 b. Where the copy to be furnished is in printed form, in whole or in part, for each page (double fee for 2 pages) 20.00 c. For each certificate of correctness (with seal of office) written on the copy or attached thereto 20.00 d. For certifying the official act of Municipal judge or other certificate, judicial with seal 20.00 e. For certified copies of any paper record, decree, judgment or entry of which any person is entitled to demand and receive a copy in connection with a proceeding 10.00 f. Xerox or any other copy produced by copying machine, per page 2.00 g. Photo copy, per page 10.00 h. Additional services: 1. For issuance of local tax clearance certificate: For passport 20.00 For court case 20.00 For all other purposes 20.00 2. Registration of foreign decree by adoption 50.00 3. For any annotation and/or correction of entries in Civil Registry document 50.00 4. Registration of any after legal document for record purposes 20.00 5. Registration of affidavit and/or oath of allegiance of naturalized Filipino citizens 50.00 6. For obtaining blank application forms for marriage (4 sheets) 5.00 7. Certificate of filing or marriage application and other sup. papers 20.00 8. For an application for processing with regard to backpay claims 20.00 9. For verification of any particular civil registry document 20.00 SECTION 91. Time of Payment . The certification shall be paid to the Municipal Treasurer or his deputy at the time of the request for the issuance of a copy of any official record or document by the person requesting the same or his agent. SECTION 92. Exemption . The fee imposed in this article shall not be collected for copies furnished to agencies, offices and other branches of the government for official business, except those copies required by Court at the request of the litigants, in which case the fee should be collected. ARTICLE IV Police Clearance Fees SECTION 93. Imposition of Fees . The following fees shall be collected for every certificate issued to any person requesting for issuance of police clearance. cISDHE a. For employment, scholarship, study grant or other purposes not herein specified 10.00 b. For firearms permit application 30.00 c. For change of name 30.00 d. For passport or visa application 40.00 e. For application for Filipino citizenship 150.00 Any renewal of police clearance certificate shall be charged the same rate as above, except those renewed upon request of the party to whom the same was issued within one (1) year from issuance of the original which shall be subject to fifty percent (50%) of the fee payable. SECTION 94. Exemption . The fee shall not be collected from: a. Officials and employees of local governments; and b. National government officials and employees in relation to official business. SECTION 95. Payment of Fees . The fees shall be paid to the Municipal Treasurer or his duly authorized deputies by the person applying for police clearance. ARTICLE V Slaughter Fee SECTION 96. Imposition of Tax . There is hereby imposed on the person who establish, operate, conduct or maintains slaughter houses within the municipality an ante-mortem and a 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 re-leased for slaughter P3.50/head b. Post mortem Fee For examination of carcasses and viscera to find out if seat is fit for consumption P3.50/head SECTION 97. Payment of Fees . The fees herein imposed shall be paid to and collected by the Municipal Treasurer or his duly authorized representative upon inspection and examination of animals before it is released for sale. The official receipt evidencing the payment shall constitute and serve as a license to offer the butcher animal for public consumption. CHAPTER III Building Permit and Miscellaneous Fees ARTICLE I Building Permit and Related Fees SECTION 98. Imposition of Fees . The following fees for building permit and other related fees shall be collected by the Municipal Treasurer or his duly authorized deputies from the owner's and/or contractors of construction/addition/renovation/alteration of building within the Municipality shall be as follows: SCHEDULE OF BUILDING FEES . CATEGORY I. The Building Permit Fee includes the excavation fee for foundation. However, while the application is sell being processed, the Building Official may allow excavation for foundation and basement, for which the following fees shall be charged: a. Excavation for foundation, per cu. m. of excavation P20.00 b. Excavation for basement, per cu. m. of excavation 2.00 Construction, addition, renovation, alteration of building under CATEGORY I shall be assessed according to the following rates: a. Original complete construction up to 20 sq. m. Exempted b. Addition, renovation, alteration up to 20 sq. m. 2.00 c. Above 20 sq. m. up to 50 sq. m 2.00 d. Above 50 sq. m. up to 100 sq. m 4.00 e. Above 100 sq. m. up to 150 sq. m. 5.00 f. Above 150 sq. m. 6.00 Regardless of floor area of original construction. Construction, addition, renovation, alteration of building under CATEGORY II shall be assessed according to the following rates: a. Up to 5,000 19.00 b. Above 5,000 up to 6,000 18.00 c. Above 6,000 up to 7,000 17.00 d. Above 7,000 up to 8,000 16.00 e. Above 8,000 up to 9,000 15.00 f. Above 9,000 up to 10,000 14.00 g. Above 10,000 up to 15,000 13.00 h. Above 15,000 up to 20,000 12.00 i. Above 20,000 up to 30,000 11.00 j. Above 30,000 9.00 CATEGORY III. Construction, addition, renovation, alteration of buildings under CATEGORY III shall be assessed: a. Up to 5,000 sq. m. 10.00 b. Above 5,000 up to 6,000 9.00 c. Above 6,000 up to 7,000 8.50 d. Above 7,000 up to 8,000 8.00 e. Above 8,000 up to 9,000 7.50 f. Above 9,000 up to 10,000 7.00 g. Above 10,000 up to 15,000 6.00 h. Above 15,000 up to 20,000 5.50 i. Above 20,000 up to 30,000 5.00 j. Above 30,000 4.00 CATEGORY IV. For agricultural purposes this includes green houses, granaries, barns, poultry houses, piggeries, hatcheries, stables, cowsheds, and other structures for the storage of agricultural products and the like shall be assessed according to the following rates: a. Up to 20 sq. m. Exempted b. Above 20 sq. m. up to 500 sq. m. . 2.00 c. Above 500 sq. m. up to 1,000 sq. m. 1.50 d. Above 1,000 sq. m. up to 5,000 sq. m. 1.20 e. Above 5,000 sq. m. up to 10,000 sq. m. 1.00 f. Above 10,000 sq. m. 0.50 CATEGORY V. Construction, addition, renovation, alteration of building structures shall be assessed in accordance with the following: a. Buildings belonging to Group J Occupancies such as private garages and carports (excluding sheds and agricultural buildings grouped under Category IV) shall be charged 50% of the rate of the principal building of which they are accessories b. All parts of buildings which are open on two or more sides, such as balconies, terraces, lanais and the like, shall be charged 50% of the rate of the principal building of which they are a part. c. Aviaries, aquariums, zoo structures and the like shall be charged in accordance with the rates for agricultural structures. Alterations, renovations, improvement on horizontal dimensions of buildings/structures such as facades, exterior and interior walls, shall be assessed in accordance with the following rates: a. Concrete, bricks, etc. 4.00/sq. m. b. Others 3.00/sq. m. Alterations, renovations, improvement on horizontal dimensions of buildings/structures, such as floorings, ceilings and roofing shall be assessed in accordance with the following percentages of the fees prescribed whichever Category applies: a. Concrete, bricks, tiles, etc. 50% b. Others 30% REPAIRS ON BUILDING/STRUCTURES CATEGORIES I, II AND III: a. Repairs costing up to P5,000.00 Exempted b. Repairs costing more than P5,000.00 shall be charged 1% of the estimated cost of repair CATEGORY IV: a. Repairs costing up to P1,000.00 Exempted b. Repairs costing more than P1,000.00 shall be charged 1% of the estimated cost of repair CATEGORY V: a. Repairs costing up to P2,000.00 exempted b. Repairs costing more than P2,000.00 shall be charged 1% of the estimated cost of repair. DEMOLITION/MOVING OF BUILDING/STRUCTURES: a. Demolition fee per sq. m. of area involved. 2.00 b. Moving fee per sq. m. of area of building/ structure to be moved 2.00 CONSTRUCTION OF SLIPWAYS: Per lineal meter or fraction thereof 150.00 Note: This fee includes the cradle. However the winch-motor shall charged separately. CONSTRUCTION OF DRY DOCKS: Per cubic meter or fraction thereof 20.00 Note: The pumps and motors shall be charged separately. CONSTRUCTION OF WHARVES, DOCKS AND PIERS: a. Wood, per sq. m. thereof 2.00 b. Reinforced concrete 4.00 ANCILLARY STRUCTURES: Per cu. m. or fraction thereof a. Banks and record vaults 30.00 b. Swimming pools: a. Residential 5.00 b. Commercial 15.00 c. Social/Institutional 10.00 Not e: Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged 50% of the above rates . Ancillary structures to swimming pools, such as shower rooms, locker rooms and the like shall be charged 50% of the rates corresponding to the Category of swimming pool. c. Construction of firewall separate from the bldg. 2.00 d. Minimum fee 40.00 CONSTRUCTION/ERECTION OF TOWERS : Including Radio and TV towers, water tanks, supporting structures and the like: Self-supporting Trilon (Guved) a. Residential exempted b. Commercial/Industrial 1. Up to 10 m. in height 2,000.00 200.00 2. In excess of 10 m. 100.00 10.00 c. Institutional 1. Up to 10 m. in height 1,500.00 100.00 2. In excess of 10 m. 100.00 10.00 COMMERCIAL/INDUSTRIAL STORAGE SILOS : a. Up to 10 m. in height 2,000.00 b. Every m. or fraction thereof in excess 10 m. 100.00 CONSTRUCTION OF SMOKESTACKS AND CHIMNEYS FOR COMMERCIAL/INDUSTRIAL : a. Smokestacks: 1. Up to 10 m. in height from base 200.00 2. Every meter or fraction thereof in excess of 10 m. 10.00 b. Chimneys: 1. 10 m. in height from base 40.00 2. Every m. or fraction in excess of 10 m. 1.00 CONSTRUCTION OF COMMERCIAL/INDUSTRIAL FIXED OVENS : Per sq. m. or fraction thereof of interior floor areas 40.00 CONSTRUCTION OF INDUSTRIAL KILN/FURNACE : Per cubic meter or fraction of volume 10.00 Furnace connected with boilers are exempt from these fee. The fee for the boiler includes the fee for furnace. CONSTRUCTION OR REINFORCED CONCRETE OR STEEL TANKS FOR CATEGORY BUILDINGS : a. Up to 2 cu. m. Exempted b. Every cu. m. in excess of 2 cu. m. 10.00 CONSTRUCTION OF REINFORCED CONCRETE TANKS COMMERCIAL/INDUSTRIAL : a. Up to 10 cu. m. 400.00 b. Every cu. m. in excess of 10 cu. m. 20.00 CONSTRUCTION OF WASTE TREATMENT TANKS : Per cu. m. of volume 2.00 CONSTRUCTION OF STEELS TANKS FOR COMMERCIAL/INDUSTRIAL USE : a. Above ground: 1. Up to 10 cu. m. 400.00 2. In excess of 10 cu. m. up to 100 cu. m. 20.00 3. In excess of 100 cu. m. up to 1,000 cu. m. 16.00 4. In excess of 1,000 cu. m. up to 5,000 cu. m. 12.00 5. In excess of 5,000 cu. m. up to 10,000 cu. m 8.00 6. In excess of 10,000 cu. m. up to 20,000 cu. m. 6.00 7. In excess of 20,000 cu. m. 4.00 b. Underground: 1. Up to 20 cu. m. 600.00 2. In excess of 20 cu. m. 20.00 PULL-OUT AND RE-INSTALLATION OF COMMERCIAL/INDUSTRIAL STEEL TANKS : a. Underground: per cu. m. or fraction of excavation 2.00 b. Saddle or trestle mounted horizontal tanks: per cu. m. or fraction of tanks 2.00 BOOTH, KIOSKS, PLATFORMS, STAGES AND THE LIKE : a. Construction of permanent type booths, kiosks, and the like per sq. m. of floor area 8.00 b. Construction of temporary type booths, kiosks, and the like per sq. m. of floor area 4.00 c. Inspection of knock down type temporary booths, platforms, stages and the like/unit 20.00 CONSTRUCTION OF TOMBS AND CANOPIES, MAUSOLEUMS AND NICHES IN CEMETERIES AND MEMORIAL PARKS : 1. Plain tombs, cenetaphs or monument w/out backdrop wall, canopy or roofing Exempted 2. Canopied tombs, whether partially or totally roofed over, per sq. m. of covered area 4.00 3. Se-mausoleums, whether canopied or not, per sq. m. of built-up area 4.00 4. Totally enclosed mausoleums, per sq. m. of floor area 10.00 5. Multi-level interment niches, per sq. m. of floor area/level 4.00 SANITARY/PLUMBING PERMIT FEES: Installment Fees: a. One unit composed of one water closet, two floor drains, one lavatory, two faucets, one shower head 20.00 b. Every fixture in excess of one unit: 1. Each water closet 6.00 2. Each floor drain 2.00 3. Each sink 2.00 4. Each lavatory 6.00 5. Each faucet 1.50 6. Each shower head 1.50 7. Each slop sink 6.00 8. Each urinal 3.00 9. Each bath tub 6.00 10. Each grease trap 6.00 11. Each garage trap 6.00 12. Each bidette 3.00 13. Each dental cuspidor 3.00 14. Each gas fired water heater 3.00 15. Each drinking fountain 1.50 16. Each bar or soda fountain drink 3.00 17. Each laundry sink 3.00 18. Each laboratory sink 3.00 19. Each fixed-type sterilizer 1.50 20. Each water meter 1.50 c. Construction of Septic Vault: 1. Category I (residential) Exempted 2. All other categories: a. Up to 5 cu. m. of digestion chamber 20.00 b. Every cu. m. or fraction thereof in excess of 5 cu. m. 6.00 ELECTRICAL PERMIT FEES a. Lighting and Power System: 1. Each switch, lighting and/or convenience outlet 0.80 2. Each remote control master switch 20.00 3. Each special purpose outlet of 20 amperes capacity or more 2.00 4. Each time switch 2.00 b. Appliance for Commercial/Industrial use: 1. Each range or heater: a. Up to 1 KW 2.00 b. Every KW in excess of 1 KW 1.00 2. Each refrigerator or freezer 4.00 3. Each washing machine or dryer 4.00 4. Each commercially used hair curling apparatus or dryer 4.00 5. Each fixed-type electric fan 2.00 6. Each electric typewriter, cash register adding machine 2.00 c. Electrical Equipment or Apparatus for Commercial/Industrial use: 1. Each electric bell/enunciator system 4.00 2. Each fire alarm unit 2.00 3. Each arc (light) lamp 10.00 4. Each flasher, beacon light 4.00 5. Each X-ray equipment 20.00 6. Each battery charging unit 20.00 7. Each electric welder: a. Up to I KVA/KW 4.00 b. Every KVA/KW in excess of 1 KVA/KW 2.00 8. Each neon sign transformer 2.00 9. Each neon sign unit 2.00 10. Each telephone switchboard 10.00 11. Each trunkline 4.00 12. Each telephone apparatus 2.00 13. Each intercom master 2.00 14. Each slave 1.00 d. Motion Picture Projectors for Commercial use: 1. 16 mm., per unit 60.00 2. 35 mm., per unit 80.00 3. 70 mm. and above; per unit 140.00 e. TV Cameras for Commercial/Industrial use, per unit 40.00 f. Motors and Controlling Apparatus: 1. Up to 1/4 HP 4.00 2. Above 1/4 HP to 1 HP 6.00 3. Above 1 HP to 5 HP 8.00 4. Above 5 HP to 10 HP 12.00 5. Above 10 HP to 20 HP 20.00 6. Every 1 HP in excess of 20 HP 1.00 g. Generators (AC or DC): 1. Up to 1 KW 4.00 2. Above 1 KW to 5 KW 8.00 3. Above 5 KW to 10 KW 10.00 4. Above 10 KW to 20 KW 20.00 5. Every KW in excess of 20 KW 1.00 h. Transformer and Sub-station Equipment: 1. Each transformer up to I KVA 2.00 2. Each KVA in excess of 1 KVA to 2,000 KVA 1.00 3. Each transformer above 2,000 KVA 2,000.00 4. Each safety switch, air circuit breaker to 50 amperes not exceeding 600 volts 2.00 5. Each safety switch/circuit breaker oil circuit breaker or vacuum circuit other than motor controlling apparatus above 50 amperes up to 100 amperes not exceeding 600 volts 4.00 6. Every 50 amperes or fraction in excess of 100 amperes 1.00 7. Every 10,000 amperes of fraction of interrupting capacity of every air circuit breaker, oil circuit breaker or vacuum circuit above 600 volts 4.00 Note : Machinery, equipment and installation of utility companies used in the generation, transmission and distribution of power shall not be subject to permit and inspection fees . i. Each temporary lighting or convenience outlet for celebrations, ferias or construction purposes 0.80 j. Other electrical apparatus or appliances not otherwise provided for in this section: Every KW or fraction thereof 4.00 k. Pole/Attachment Location Plan Permit: 1. Approved pole location plan permit, pole 20.00 2. Approved attachment location plan permit/attachment 20.00 l. Miscellaneous Fees: 1. Each union separation alteration, reconnection or relocation of electric meter: a. Residential 10.00 b. Commercial/Industrial 40.00 2. Issuance of Wiring Permit: a. Residential 8.00 b. Commercial/Industrial 30.00 c. Institutional 7.00 MECHANICAL PERMIT FEES: a. Refrigeration, Air Conditioning and Mechanical Ventilation: 1. Refrigeration (cold storage), per ton or fraction thereof 40.00 NOTE: Household refrigerators, freezers, fans, etc. used in single detached or duplex dwelling are exempted from permit fees. 2. Ice Plants, per ton or fraction 60.00 3. Package and Centralized Air Conditioning System: a. Up to 100 tons/ton 80.00 b. Every ton, above 100 tons 40.00 4. Window type air conditioner, per unit 60.00 NOTE: Window type air conditioners used in single detached or duplex family dwelling are exempted from permit fees. 5. Mechanical ventilation, per HP or fraction thereof of blower or fan, or metric equivalent 20.00 NOTE : In a series or AC/REF system located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/inspection fees, and shall not be considered individually . FOR EVALUATION PURPOSES : 1. For ice making: 3.5 HP per ton, for compressor up to 50 tons capacity 3.25 HP per ton, for compressor up to 200 tons capacity 3.10 HP per ton, for compressors above 200 tons capacity 2. For Air Conditioning 1.25 HP per ton, for compressors of 1.2 tons up to 50 tons capacity 1.10 HP per ton, for compressors above 5 tons up to 50 tons capacity 1.00 HP per ton, for compressors above 50 tons capacity 3. For Commercial/Industrial Refrigeration without Ice Making: 1.5 HP per ton, for compressors of 1 ton up to 5 tons capacity 1.4 HP per ton, for compressors of 5 tons up to 50 tons capacity 1.3 HP per ton, for compressors above 50 tons capacity b. Escalators and Moving Walks: 1. Up to 50 lineal meters per lineal meter or fraction thereof 20.00 2. Every lineal meter or fraction thereof in excess of 50 lineal meters 10.00 c. Elevators, per unit: 1. Up to 1,000 kg. capacity 4,000.00 2. Above 1,000 kg. capacity 5,000.00 3. Freight Elevators 5,000.00 4. Motor driven dumbwaiters 400.00 5. Construction elevators for materials 1,000.00 6. Car Elevators 5,000.00 d. Boilers, per unit: 1. Up to 10 HP 400.00 2. Above 10 HP up to 30 HP 600.00 3. Above 30 HP up to 50 HP 800.00 4. Above 50 HP up to 70 HP 1,000.00 5. Above 70 HP up to 90 HP 1,200.00 6. Above 90 HP up to 100 HP 1,400.00 7. Every HP above 100 HP 4.00 NOTE : Pressurized shall be computed on the basis of one (1) sq. m. of heating surface for one (1) boiler HP . e. Pressurized water heater, per unit 200.00 NOTE: Pressurized water heaters used in single detached or duplex family dwellings are exempted from permit fees. f. Water pumps and sewage pumps for buildings/structures used for commercial/industrial purposes, per unit: Per HP or fraction thereof 40.00 g. Automatic fire extinguishers/sprinkler head 2.00 h. Stationary Standby Generating, Sets, per unit: 1. Up to 10 HP 300.00 2. Above 10 HP up to 30 HP 400.00 3. Above 30 HP up to 50 HP 500.00 4. Above 50 HP up to 70 HP 600.00 5. Above 70 HP up to 90 HP 700.00 6. Above 90 HP up to 100 HP 800.00 7. Every HP above 100 HP 2.00 i. Commercial Air Vacuum, Institutional and/or Industrial Gases, per outlets 10.00 j. Other Internal Combustion Engines, including cranes, fork lifts, loaders, pumps, mixers, compressors and the like, not registered with the LTC: 1. Up to 10 HP 200.00 2. Above 10 HP up to 30 HP 260.00 3. Above 30 HP up to 50 HP 320.00 4. Above 50 HP up to 70 HP 380.00 5. Above 70 HP up to 90 HP 440.00 6. Every HP or fraction above 90 HP 2.00 k. Pressure Vessels: Per cu. m. or fraction thereof 40.00 l. Other machinery/equipment for commercial industrial use not elsewhere specified per HP or fraction thereof 40.00 m. Pneumatic tubes, Conveyors, Monorails for materials handling, per lineal meter 10.00 FENCING PERMIT FEES: a. Fences, made of indigenous materials and/or barbed wire, chicken wire, hog wire Exempted b. Fences up to 1.80 meters in height, made of materials other than those mentioned above, per lineal meter or fraction thereof 2.00 c. Fences in excess of 1.00 meters in height, made of materials other than those mentioned above, per lineal meter or fraction thereof 2.00 CONSTRUCTION OF SIDEWALKS: a. Up to 20 sq. m. 20.00 b. Every sq. m. or fraction thereof in excess of 20 sq. m. 1.00 Paved areas intended for commercial/industrial/ social/institutional use, such as parking areas gasoline station premises, skating rinks, pelota courts, tennis and baseball courts and the like, per sq. m. or fraction thereof of paved area 1.00 SECTION 99. Use of Streets and Sidewalks as Permitted under II of P.D. 1096, known as the NATIONAL BUILDING CODE and Rule IX of the Implementing Rules and Regulations: a. Use of Sidewalks: 1. Up to 20 sq. m. of sidewalks, per calendar month 200.00 2. Every sq. m. or fraction thereof in excess of 20 sq. m., per calendar month 10.00 b. Erection of Scaffolding occupying Public Areas: 1. Up to 10 lineal meters of frontage, per calendar month 120.00 2. Every lineal meter of frontage or fraction thereof in excess of 10 lineal meter, per calendar month 10.00 SECTION 100. Certificates of Use or Occupancy CATEGORY I a. Buildings made of traditional indigenous material as determined under Section 209 of National Building Code Exempted b. Buildings costing more than P15,000.00 up to P50,000.00 50.00 c. Buildings costing more than P50,000.00 up to P100,000.00 100.00 d. Buildings costing more than P100,000.00 up to P150,000.00 150.00 e. Buildings costing more than P150,000.00 up to P250,000.00 200.00 f. Buildings costing more than P250,000.00 up to P500,000.00 400.00 g. Buildings costing more than P500,000.00 800.00 CATEGORY II a. Buildings costing P50,000.00 or less 100.00 b. Costing more than P50,000.00 to P100,000.00 200.00 c. Costing more than P100,000 00 to P250,000.00 400.00 d. Costing more than P250,000.00 to P500,000.00 800.00 e. Costing more than P500,000.00 1,600.00 CATEGORY III a. Buildings costing less than P50,000.00 60.00 b. Costing P50,000.00 to P150,000.00 150.00 c. Costing P150,000.00 to P200,000.00 300.00 d. Costing P250,000.00 to P500,000.00 600.00 e. Costing more than P500,000.00 1,200.00 CATEGORY IV a. Building with floor area up to 20 sq. m. Exempted b. Floor area above 20 sq. m. to 500 sq. m. 20.00 c. Above 500 sq. m. up to 1,000 sq. m. 30.00 d. Above 1,000 sq. m. up to 5,000 sq. m. 40.00 e. Above 5,000 sq. m. up to 10,000 sq. m. 100.00 f. With floor area above 10,000 sq. m. 200.00 CATEGORY V a. Garages, carports, balconies, terraces, lanais and the like: 50% of the rate of principal buildings b. Aviaries, aquariums, zoo structures and the like: Same rate as Category IV ANCILLARY STRUCTURE: a. Bank and Records vaults per cu. m. of interior volume 2.00 b. Swimming pools, per unit: 1. Residential 10.00 2. Commercial/Industrial 20.00 3. Social/Institutional 30.00 4. Improvised made of listed materials 50% of above rates c. Swimming pools Shower rooms/locker rooms: 1. Residential 5.00 2. Commercial/Industrial 15.00 3. Social/Institutional 10.00 d. Towers, per unit: Self-supporting Trilon (guved) 1. Residential Exempted Exempted 2. Com./Ind. 40.00 20.00 3. Social/Instn'l 20.00 10.00 e. Commercial/Industrial Storage silos/unit 40.00 f. Smokestacks, per unit 20.00 g. Chimneys, per unit 10.00 h. Commercial/Industrial Fixed Ovens /unit 10.00 i. Industrial Kiln/Furnace, per unit 20.00 j. Reinforced Concrete tanks, per unit: 1. Residential a. Up to 2 cu. m Exempted b. Above 2 cu. m 10.00 2. Commercial/Industrial 40.00 3. Social/Institutional 20.00 k. Steel tanks, per unit: 1. Residential a. Up to 2 cu. m Exempted b. Above 2 cu. m 10.00 2. Commercial/Industrial a. Above ground 40.00 b. Under ground 30.00 3. Social/Institutional 20.00 1. Booths, Kiosks, Platforms, Stages and the like 10.00 SECTION 101. Change in Use/Occupancy Every sq. m. or fraction thereof of area affected 4.00 ANNUAL INSPECTION FEES : Annual Building Inspection Fees shall be collected by the Building Officials at the following rates: CATEGORY I a. Single detached dwelling units and duplexes Exempted b. If the owner requests building inspection, the fee for each of the services as enumerated 100.00 1. Land Use Conformity 2. Architectural Presentability 3. Structural Stability 4. Sanitary and Health requirements 5. Fire resistive requirements CATEGORY II AND III a. Commercial (excluding amusement houses and gymnasia), industrial social, and institutional building with assessed value of: 1. Up to 1 M 100.00 2. Above 1 M up to 5 M 200.00 3. Above 5 M up to 10 M 400.00 4. Above 10 M up to 50 M 600.00 5. Above 50 M up to 100 M 800.00 6. Above 100 M 1,000.00 b. Amusement Houses, Gymnasia and the like: 1. 1st class cinema or theaters 1,000.00 2. 2nd class cinema or theaters 600.00 3. 3rd class cinema or theaters 400.00 4. Grandstands/Bleachers 1,000.00 5. Gymnasia and the like 600.00 Sanitary/Plumbing Inspection Fees: a. Every inspection trip during construction 4.00 b. Annual inspection of plumbing system 15.00 SECTION 102. Electrical Inspection Fees : a. Every inspection trip during construction 4.00 b. Annual inspection fee are the same as corresponding installation fees. NOTE: Category I building are exempt from annual inspection. Annual Mechanical Inspection Fees: a. Refrigeration and Ice Plant/ton: 1. Up to 100 tons capacity 20.00 2. Above 100 tons up to 150 tons 16.00 3. Above 150 tons up to 300 tons 12.00 4. Above 300 tons up to 500 tons 8.00 5. Every ton or fraction thereof above 500 tons 4.00 NOTE: Household refrigeration, freezers, fans, etc. used in single detached or duplex family dwellings are exempted from annual inspection. b. Air Conditioning System: 1. Window type air conditioners per unit 30.00 NOTE: Window type air conditioners used in single 2. Package or centralized air conditioners systems: a. First 100 tons, per ton 20.00 b. Above 100 tons up to 150 tons, per ton 16.00 c. Above 150 tons up to 300 tons, per ton 12.00 d. Above 300 tons up to 500 tons, per ton 8.00 e. Every ton or fraction thereof above 500 tons 6.00 c. Mechanical ventilation, per unit: 1. Up to 1 HP 10.00 2. Above 1 HP up to 5 HP 20.00 3. Above 5 HP up to 10 HP 40.00 4. Above 10 Hp up to 20 HP 80.00 5. Above 20 HP 120.00 d. Escalators and Moving Walks, per unit 100.00 e. Elevators, per unit: 1. Passenger elevators: a. First 5 landings 400.00 b. Each landing above the 5th landing 20.00 2. Freight elevators 300.00 3. Motor driven dumbwaiters 40.00 4. Construction elevators for materials 300.00 5. Car elevators 400.00 NOTE: Additional floor stops/landings shall be inspected and charged in accordance with above rates. f. Boilers: 1. Up to 10 HP 300.00 2. Above 10 HP up to 30 HP 400.00 3. Above 30 HP up to 50 HP 500.00 4. Above 50 HP up to 70 HP 600.00 5. Above 70 HP up to 90 HP 700.00 6. Above 90 HP up to 100 HP 800.00 7. Every Hp in excess of 100 HP 4.00 NOTE: Boiler rating shall be computed on the basis of one (1) sq. m. of heating surface for one (1) boiler HP. g. Pressurized water heaters, per unit 100.00 NOTE: Pressurized water heaters used in single detached or duplex family dwellings are exempt from inspection. h. Automatic fire extinguishers, /sprinkler head 1.00 i. Water pumps and sewage pumps for buildings/structures for commercial industrial purposes, per unit: 1. Up to 1 HP 10.00 2. Above 1 Hp up to 3 HP 30.00 3. Above 3 HP up to 5 HP 60.00 4. Above 5 HP up to 10 HP 80.00 5. Above 10 HP up to 20 HP 100.00 6. Above 20 HP up to 30 HP 120.00 7. Above 30 HP up to 40 HP 140.00 8. Above 40 HP up to 50 HP 160.00 9. Above 50 HP up to 60 HP 180.00 10. Above 60 HP up to 70 HP 200.00 11. Above 70 HP up to 80 HP 220.00 12. Above 80 HP up to 90 HP 240.00 13. Every HP or fraction thereof above 90 HP 2.00 NOTE: Water pumps and sewage pumps used in single detached or duplex family dwellings are exempt from inspection. j. Standby Generating Sets, per unit: 1. Up to 10 HP 40.00 2. Above 10 HP up to 30 HP 80.00 3. Above 30 HP up to 50 HP 120.00 4. Above 50 HP up to 70 HP 160.00 5. Above 70 HP up to 90 HP 200.00 6. Above 90 HP up to 100 HP 240.00 7. Every HP or fraction thereof above 100 HP 2.00 k. Other Internal Combustion Engines, including Cranes, Fork lifts, Loaders, Pumps, Mixers, Compressors and the like, per unit: 1. Up to 10 HP 80.00 2. Above 10 Hp up to 30 HP 140.00 3. Above 30 HP up to 50 HP 200.00 4. Above 50 HP up to 70 HP 260.00 5. Above 70 HP up to 90 HP 320.00 6. Above 90 HP up to 100 HP 380.00 7. Every HP or fraction thereof above 100 HP 2.00 l. Other machinery and/or equipment for commercial industrial use not elsewhere specified, per unit: 1. Up to 1/2 HP 6.00 2. Above 1/2 HP up to 1 HP 20.00 3. Above 1 HP up to 3 HP 40.00 4. Above 3 HP up to 5 HP 60.00 5. Above 5 HP up to 10 HP 80.00 6. Above 10 HP up to 20 HP 100.00 7. Above 20 HP up to 30 HP 120.00 8. Above 30 HP up to 40 HP 160.00 9. Above 40 HP up to 50 HP 200.00 10. Above 50 HP up to 60 HP 240.00 11. Above 60 HP up to 70 HP 280.00 12. Above 70 HP up to 80 HP 320.00 13. Above 80 HP up to 90 HP 360.00 14. Above 90 HP up to 100 HP 400.00 15. Every HP or fraction thereof above 100 HP 2.00 m. Pressure Vessels, /cu. m. or fraction thereof 30.00 n. Pneumatic tubes, Conveyors, Monorails for materials handling, per lineal meter or fraction thereof 2.00 o. Testing/Calibration of pressure gauge. per unit 20.00 p. Gas Meters: Each Gas Meter tested, proved and sealed: 1. Up to 10 lights 12.00 2. Above 10 lights up to 50 lights 16.00 3. Above 50 lights up to 100 lights 24.00 4. Above 100 lights 40.00 q. Every inspection of mechanical rides used in amusement centers of fairs, such as ferris wheels, merry-go-rounds, roller coasters and the like, per unit 20.00 SECTION 103. Sign Permit Fees : a. Erection of supports of any signboard, Billboard, marquee and the like: 1. Up to 4 sq. m. of signboard area 100.00 2. Every sq. m. or fraction thereof above 4 sq. m. 20.00 b. Installation Permit Fees, per sq. m. of display surface or fraction thereof of Business Signs: 1. Neon 30.00 2. Illuminated 20.00 3. Others 12.00 4. Painted-on 8.00 NOTE : Signs not exceeding 0.20 sq. m. display surface and/or temporary signs for charitable, religious and civic purposes are not required to obtain permit . c. Annual Renewal Fees: Per sq. m. of display or fraction thereof: 1. Neon signs 30.00 Provided that the minimum fee shall be 120.00 2. Illuminated signs 15.00 Provided that the minimum fee shall be 60.00 3. Others 8.00 Provided that the minimum fee shall be 40.00 4. Painted-on signs 20.00 Provided that the minimum fee shall be 20.00 SECTION 104. Certifications . a. Certified true copy of building permit 4.00 b. Certified true copy of Certificate of Use/ Occupancy 4.00 c. Issuance of Certificate of Damage 4.00 d. Certified true copy of Certificate of Damage 4.00 e. Certified true copy of Electrical Certificate 4.00 f. Issuance of Certificate Gas Meter Installation 12.00 g. Certified true copy of Certificate of Operation 4.00 SECTION 105. Time of Payment . The prescribed fees shall be paid to the Municipal Treasurer of his duly authorized deputies before any construction or renovation project is lawfully begun or pursued within the territorial jurisdiction of the municipality. SECTION 106. Applicability Clause . The assessment, collection and allocation of building permit fees, signboards permit fees, plumbing inspection and permit fees and such other levies as may be prescribed by the Department of Public Works and Highways to the exercise of regulatory powers over public and private building structures within the Metropolitan Manila under Presidential Decree No. 1096, otherwise known as the National Building Code of the Philippines, shall be governed by such Code and the rules and regulations promulgated thereunder, and on items which is not covered by the provision of this code. ARTICLE II Processing Fee For Zoning or Locational Clearance SECTION 107. Imposition of Fees . The following fees for zoning by locational clearance for land use within the Municipality shall be collected by the Municipal Treasurer or his duly authorized deputies from the owners and/or contractors of land development, construction, renovation and expansion projects as follows: a. Application/Filing fee, for every application for locational clearance irrespective of whether approved or not; motions for reconsideration, reclassification and for filing of complaints are as follows: 1. For location clearance 50.00 2. For motion for reconsideration 50.00 3. For petition/request for reclassification 300.00 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. DAESTI 4. For filing of complaints except those involving pauper-litigation which shall be free of charged. Exempted 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 following schedules: 1. Residential (single detached and duplex style) P0.50/sq. m. 2. Commercial establishments including apartments, mass housing, townhouses constructed primarily for gain purposes P1.00/sq. m. 3. Industrial establishments P1.00/sq. m. 4. Memorial parks/cemeteries P0.10/sq. m. 5. Institution (schools, hospitals, etc.) P0.50/sq. m. 6. Agro-Industrial: a. Manufacturing P1.00/sq. m. b. Non-Manufacturing P0.50/sq. m. 7. Telecommunication/towers P2.00/sq. m. 8. Billboards P0.50/sq. m. 9. Yards utilized for commercial P0.50/sq. m. 10. Yards utilized for industrial P0.50/sq. m. 11. All types of renovation 50% of presc. rates Provided that commercial activities and auxiliary uses that form part of a residential building or customarily conducted in dwellings or houses shall be treated as application for the construction of a residential house and shall pay the amount corresponding to such use, except when the maximum floor area devoted to such commercial activity or auxiliary uses exceeds thirty percent (30%) of the total floor area of the whole residential building. c. Certificate Fee. For each certificate of conformance/non-conformance and all other certifications issued. SECTION 108. Time of Payment . The prescribed processing fees shall be paid to the Municipal Treasurer or its duly authorized deputy before any land developments, construction or renovation is lawfully begun or pursued within territorial jurisdiction of the Municipality. Except for government-owned or controlled corporations, all government projects, whether national or local, are exempt from the payment of the prescribed fees. Provided however that the locational clearance must be secured prior to the finalization of plans and issuance of corresponding building permit. ARTICLE III Excavation Permit Fee SECTION 109. Imposition of Fees . The following fees and charges shall be collected from any person, firm or corporation, whether private or government, except those specifically exempted by law, which shall make or cause to be made by any excavation or digging on private or public roads, streets and thoroughfares, including passageways and sidewalks or to dig to make sources of water supply within the municipality. a. Processing Fee 1. For poles and house connections 10.00 2. For digging water 20.00 3. For all other excavations 50.00 b. Excavation Permit Fee 1. For 50 lineal meters or less 50.00 2. Over and above 50 lineal m.. per meter 1.00 3. For drilling wells: a. For 2 inches pipes: First 400 feet 20.00 Over 400 feet, per foot 0.50 b. For 3 inches pipes: First 400 feet 30.00 Over 400 feet, per foot 0.50 c. For 4 inches pipes: First 400 feet 50.00 Over 400 feet, per foot 1.00 d. For 5 inches pipes/over-sized First 400 feet 100.00 Over 400 feet, per foot 1.00 c. Installation of wooden, concrete and steel utility poles, excavation permit fee, per pole 10.00 SECTION 110. Deposit for Restoration and Maintenance . In addition to the fees imposed in the preceding section, the following deposits shall be required from the excavator/permittee to cover the cost of restoration and maintenance for a period of one year of the excavated portion of the streets and thoroughfares, including passageways and sidewalks: a. Deposit for restoration work Per sq. m. or fraction thereof 1. Concrete-paved streets 200.00 2. Asphalt-paved streets 100.00 3. Macadam surfaced streets 35.00 4. Concrete sidewalk 120.00 5. Asphalt sidewalk 75.00 6. Earth sidewalk 20.00 7. Combination of concrete curves and gutters, for every linear fraction thereof 100.00 8. Concrete curves, for every linear fraction thereof 70.00 If the excavator/permittee shall undertake the restoration of the damaged portion of the streets/thoroughfares/passageways, a performance bond acceptable to the municipality shall be posted in lieu of the restoration deposit. b. Maintenance Deposit: 1. On road payments: a. Macadam 10.00 b. Asphalt 30.00 c. Concrete 40.00 2. On sidewalks: a. Asphalt 10.00 b. Concrete 15.00 c. Others 6.00 c. On curbs and/or gutters 10.00 SECTION 111. Payment of Fees and Surcharge . The fees shall be paid to the Municipal Treasurer or its duly authorized deputies before the permit to dig, obtain water, or excavate any streets or thoroughfares and alleys in the Municipality is issued. A surcharge of twenty-five percent (25%) of the fee imposed under this article shall be collected from any person or entity which has already commenced to dig or excavate before the permit has been issued. SECTION 112. Administrative Provisions . Application for authority to undertake diggings and excavations for private individual building connections/for public utility company and government shall be filed with the Municipal Engineer. ARTICLE IV Permit Fees For Quarrying Adobe Stones SECTION 113. Imposition of Fees . Any person, association, or partnership firm or corporation who shall quarry or cause to be quarried stones on any lot/lots within the municipality shall first post a bond and pay the fees enumerated hereunder to the Municipal Treasurer or his duly authorized deputies and comply with such other requirements as may be provided by law or promulgation before a permit for is issued. a. For quarrying with an excavation that does not extend below the street nearest the lot/lots involved by one (1) foot above the grade level, if the street is asphalted on two (2) feet above the grade level, if the street is not asphalted: 1. Permit Fee: First 10 cu. m. or less of excavation work 2.00 Each cu. m. in excess of 10 cu. m. 0.25 2. Line and grade inspection fee 5.00 3. Cash or performance bond, per cu. m. First 10 cu. m. or less 100.00 Each cu. m. in excess of 10 cu. m. 10.00 b. For quarrying with an excavation that extends below the street nearest the lot/lots involved by one (1) foot above the grade level, if the street is not asphalted: 1. Permit Fee: First 10 cu. m. 50.00 Each cu. m. in excess of 10 cu. m. 0.50 2. Line and grade inspection fee 10.00 3. Cash performance bond: First 10 cu. m. or less 100.00 Each cu. m. in excess of 10 cu. m. 10.00 c. The bond shall be withdrawn upon the certification by the Municipal Engineer or equivalenting functionary that the hollow caused by the excavation work has been refilled with the approved filling materials to the level required or to the former level of the lot excavated, otherwise the bond shall be forfeited in favor of the municipality. SECTION 114. Application . For purpose of the above provision, any person association, firm, corporation or partnership desiring to quarry shall file an application for a permit with the Municipal Engineer or his duly authorized deputies. The application shall be accompanied by an authorization of the lot owner are his duly authorized representatives, which shall set forth the description of the land where the quarrying shall be done, giving the lot and block numbers and other information by which the lot may be readily located or identified and dimension and depth of the proposed excavation, and the purpose of such excavation. TITLE V Real Property Taxes ARTICLE I Imposition of Real Property Tax SECTION 115. Imposition of Tax . There is hereby imposed an ad valorem tax on real properties located in the Municipality in accordance with the following rules: a. Basic Residential 1.0% of assessed value Commercial 1.5% of assessed value Industrial 1.5% of assessed value Agricultural 1.0% of assessed value Special Class 1.5% of assessed value b. Idle lands 5.0% of assessed value SECTION 116. Exemption from Payment of Real Property Tax . The following are exempted from paying real property tax: a. Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise to a taxable person. b. Charitable institutions, churches, personages or convents, appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly and exclusively used for religious, charitable or educational purposes; c. All machineries and equipment that are actually, directly, and exclusively used by local water districts and government owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; d. All real property owned by duly registered cooperatives as provided for under RA 6938; and e. Machinery and equipment used for pollution control and environmental protection. Except otherwise provided herein, any exemption from payment of real property tax. previously granted to, or enjoyed by all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn upon the effectivity of this Code. SECTION 117. Additional Levy for Special Educational Fund . There is hereby imposed an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall be exclusively accrue to the special educational fund. SECTION 118. Idle Lands, Coverage . For the purpose of real property taxation, idle lands shall include: a. Agricultural lands more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery and other agricultural uses, one half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having, legal interest therein, agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands; b. Lands other than agricultural, located in the municipality, more than One Thousand (1,000) sq. m. in an area of one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of the land area, this section shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for additional tax: Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. SECTION 119. Idle Lands Exempt from Tax . The municipality may exempt idle lands from additional levy by reason of force majeure , civil disturbance, natural calamity, or any cause or circumstances which physically or legally prevents the owner of the property or person having legal interest therein from improving, utilizing, or cultivation the same. SECTION 120. Payment of Tax . The tax levied under this chapter shall accrue on the first day of each year and payable on four (4) equal quarterly installments. ARTICLE II Appraisal and Assessment of Real Property SECTION 121. Appraisal of Real Property . All real property whether taxable or exempt shall be appraised at the current and fair market value prevailing in the locality where the property is situated. SECTION 122. Declaration of Real Property by the Owner or Administrator . It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements therein, within the municipality or their duly authorized, representatives to prepare or cause to be prepared, and filed with the Municipal Assessor, a sworn statement declaring the true value of their property, as determined by the declarant, such declaration shall contain a description of real property sufficient in detail to enable the Assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the Assessor concerned once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing with the calendar year 1993. SECTION 123. Duty of Person Acquiring Real Property or Making Improvement Thereon . It shall also be the duty of any person, or authorized representative, acquiring at any time real property within the municipality or making any improvement on real property, to prepare or cause to prepare and file with the Municipal Assessor, a sworn statement declaring the true value of subject property within sixty (60) days after the acquisition of such property or upon completion or occupancy on the improvement, whichever comes earlier. SECTION 124. Declaration of Real Property by the Assessor . When any person, natural or juridical, by whom real property is required to be declared under Section 20 (Declaration of Real Property by the Owner or Administrator) hereof, refuses or fails for any reason to make such declaration within the time prescribed, the Municipal Assessor shall himself declare the property in the name of the defaulting owner, if known, or against an unknown owner as the case may be, and shall assess the property for taxation in accordance with the provision of this Chapter. No oath shall be required of a declaration thus, made by the Municipal Assessor. SECTION 125. Listing of Real Property in the Assessment Rolls . a. There shall be prepared and miracle by the Municipal Assessor an assessment roll wherein shall be listed all real property, whether taxable or exempt located within the territorial jurisdiction of the municipality. Real Property shall be listed, valued and assessed in the name of the owner or administrator, or anyone having legal interest in the property. b. The individual real property of a deceased person may be listed valued and assessed in the name of the estate or of the heirs and devisees without designating them individually, and undivided real property other than that owned by the deceased may be listed, valued and assessed in the name of one or more co-owners; c. The real property of a corporation, partnership or association shall be listed, valued and assessed in the same manner as that of an individual. cCEAHT d. Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease. SECTION 126. Proof of Exemption of Real Property from Taxation . Every person by or for whom real property is declared, who shall claim tax exemption for such property under this chapter shall file with the Municipal Assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate chapters, title or ownership, articles of incorporation, by-laws, contracts affidavits, certifications and mortgage deeds, and similar documents. If required evidence is not submitted within the period herein prescribed, the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. SECTION 127. Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to Assessor . Any public official employee who may now or hereafter be required by the law or regulation to issue to any person a permit for construction, addition, repair, or renovation of a building, or permanent improvement on land, or a certificate or registration for any machineries, including machines, mechanical contrivances, and apparatus attached or fixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance, to the Assessor of the municipality where the property is situated. SECTION 128. Duty of Geodetic Engineers to Furnish Copy of Plans to Assessor . It shall be the duty of all geodetic engineers, public or private to furnish free of charge to the assessor of the municipality where the land is located with a white or blue print copy of each of all approved original or subdivision plan or maps of surveys executed by them within thirty (30) days from receipt of such plans from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Registration Authority or the Housing and Land Use Regulatory Board, as the case may be. SECTION 129. Preparation of Schedule of Fair Market Values . Before any general provision of property assessment is made, there shall be prepared a schedule of fair market values by the Municipal Assessor for different classes of real property situated within the municipality for the enactment by ordinance of the Sangguniang Bayan. The 1993 Schedule of Market Values for Land & Buildings to be used for the 1993 General Revision Form part of this Code, and are deemed approved with the approval of this Code. The schedule of fair market values shall be published in a newspaper of general circulation in the municipality, or in the absence thereof, shall be posted in the municipal hall and in two (2) other conspicuous public places therein. SECTION 130. Authority of the Assessor to Take Evidence . For the purpose of obtaining information on which to base the market value of any property, the Assessor of the municipality or his deputy may summon the owners therein and witnesses, administer oaths, and take deposition concerning the property, its ownership amount, nature and value. SECTION 131. Special Classes of Real Property . All lands, buildings and other improvements therein actually, directly and exclusively used for hospitals, cultural, or scientific purposes, recreational and those owned and used by the local water districts and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation of power. SECTION 132. Actual Use of Real Property as Basis for Assessment. Real property shall be classified, valued and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it. SECTION 133. Assessment Levels . The assessment levels to be applied to the market fair market value of real property to determine the assessed value is hereby fixed of the following rates: a. On lands: Class Assessment Level Residential 20% Agricultural 40% Commercial 50% Industrial 50% Mineral 50% Timberland 20% b. On Buildings and Other Structures: 1. Residential Fair Market Value Not Over Assessment Level P175,000.00 0% 175,000.00 275,000.00 10% 275,000.00 400,000.00 15% 400,000.00 550,000.00 20% 550,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 over 60% 2. Agricultural Fair Market Value Not Over Assessment Level P300,000.00 25% 300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% 2,000,000.00 over 50% 3. Commercial/Industrial Fair Market Value Not Over Assessment Level P175,000.00 0% 175,000.00 300,000.00 30% 300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 55% 2,000,000.00 5,000,000.00 60% 5,000,000.00 10,000,000.00 65% 10,000,000.00 over 70% 4. Timberland Fair Market Value Not Over Assessment Level P300,000.00 40% 300,000.00 500,000.00 50% 500,000.00 750,000.00 55% 750,000.00 1,000,000.00 60% 1,000,000.00 2,000,000.00 65% 2,000,000.00 over 70% c. On Machineries. Class Assessment Level Agricultural 40% Residential 50% Commercial 80% Industrial 80% d. On Special Classes : The assessment levels for all lands, buildings, machineries and other improvements: Actual Use Assessment Level Cultural 15% Scientific 15% Hospital 15% Recreational 15% Local water districts, government owned and controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power 10% SECTION 134. General Revision of Assessment and Property Classification . The Municipal Assessor shall undertake a general revision of real property assessment within two (2) years after January 1, 1992 and every three (3) years thereafter. SECTION 135. Valuation of Real Property . In cases where (a) real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing general revision of property classification and assessment, (c) a request is made by the person in whose name the property is declared, the Municipal Assessor or his duly authorized deputy shall, in accordance with the provision of this chapter, make a classification, appraisal and assessment of real property listed and described in the declaration irrespective of any previous assessment or taxpayers valuation thereon: Provided, however, that the assessment of real property shall not be increased more often than once every three (3) years exception case of new improvement substantially increasing the value of said property or of any change in its actual use. SECTION 136. Date of Effectivity of Assessment or Reassessment . All assessments or re-assess made after the first (1) day of January of any year and shall take effect on the first day of January of the succeeding year; Provided, however, that the reassessment of real property due to its partial or total destruction or to a major change in its actual use, or to any great and sudden inflation or deflation of real property values, or to the gross illegality of the assessment when made or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 137. Assessment of Property Subject to Back Taxes . Real Property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment: Provided, however, that such taxes shall be computed on the basis of applicable schedule of values in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon: Otherwise such taxes shall be subject to an interest at a rate of two percent (2%) per month or fraction hereof from the date of the receipt of the assessment until such taxes are fully paid. SECTION 138. Notification of New or Reissued Assessment . When real property is assessed for the first time or when an existing assessment is increased or decreased, the Municipal Assessor shall within thirty (30) days file written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the Punong Barangay to the last known address of the person to be served. SECTION 139. Appraisal and Assessment of Machinery . (a) The fair market value of a brand-new machinery shall be acquisition cost, in all other case, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. (b) If the machinery is imported, the acquisition cost includes freight insurance, bank and other charges, brokerages, arrastre and handling, duties and taxes, plus cost of inland transportation, and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates fixed by the Central Bank. SECTION 140. Depreciation Allowance for Machinery . For the purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding five percent (5%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of uses: Provided, however, that the remaining value for all kinds of machinery shall be fixed at no less than twenty percent (20%) of such original replacement or reproduction cost so long as the machinery is useful and in operation. ARTICLE III Collection of Real Property Tax SECTION 141. Date of Accrual of Tax . The real property tax for any year shall accrue on the first (1) day of January and from than date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be distinguished only upon the payment of the delinquent tax. SECTION 142. Collection of Tax . The collection of the real property tax with interest thereon and related expense, and the enforcement of the remedies provided for in this chapter or any applicable laws, shall be the responsibility of the Municipal Treasurer. The Municipal Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay: Provided however, that the barangay treasurer is properly bonded for the purpose: Provided further, that the premium on the bond shall be paid by the Municipal Government. SECTION 143. Assessor to Furnish Local Treasurer with Assessment Roll . The Municipal Assessor shall prepare and submit to the Treasurer of the municipality, on or before the thirty first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the value of such properties. EHaCID SECTION 144. Notice of Time for Collection of Tax . The Municipal Treasurer shall, on or before the thirty first (31st) day of January each year, in the case of basic real property tax and the additional tax for the SEF or on any other date to be prescribed, the Sangguniang Bayan in case of any other tax levied under this chapter, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the municipal hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. SECTION 145. Payment of Real Property Taxes in Installments . The owner of real property or the person having legal interest therein may pay the basic real property tax and the additional tax for the SEF due thereon without interest in four (4) equal installments: the first installment to be due and payable on or before the thirty first (31st) of March; the second installment on or before the thirtieth (30th) of June; the third installment on or before the thirtieth (30th) of September; and the last installment on or before the thirty first (31st) of December, except the special levy, the payment of which shall be governed by ordinance of the Sangguniang Bayan. The date for the payment of any other tax imposed under this chapter without interest shall be prescribed by the Sangguniang Bayan. Payments of real property taxes shall first be applied to prior years delinquencies, interest, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 146. Tax Discount for Advance Prompt Payment . If the basic real property tax and the additional tax accruing to the SEF are paid in advance. On or before January 15, of every year, the Sangguniang Bayan may grant discount not exceeding twenty percent (20%) of the annual tax due. Thereafter, a ten percent (10%) discount may be allowed for payments made within the prescribed period of payment. SECTION 147. Payment Under Protests . (a). No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the word "paid under protest". The protest in writing must be filed within thirty (30) days from payment of the tax to the Municipal Treasurer, who shall decide the protest within sixty (60) days from receipt. (b). The tax or portion thereof paid under protest shall be held in trust by the Treasurer concerned. (c). In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestor, or applied as tax credit his existing or future tax liability. (d). In the event that the protest is denied or upon the lapse of the sixty-day period prescribed in subparagraph (a), the taxpayer may avail of the remedies as provided for in Assessment Appeal (Chapter 3, Title Two, Book Two of the Local Government Code). SECTION 148. Repayment of Excessive Collections . When an assessment of real property tax, or any other tax levied under this chapter, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the Municipal Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The Municipal Treasurer shall decide the claim for tax refund or credit within sixty (60) days from the receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may avail of remedies provided in Chapter 3, Title Two, Book Two of the Local Government Code. SECTION 149. Notice of Delinquency in the Payment of the Real Property Tax . a. When the real property or any other tax imposed under this Article becomes delinquent, the Municipal Treasurer shall immediately cause a notice of delinquency to be posted at the main entrance of the municipal hall and in a publicly accessible and conspicuous place in each barangay of the municipality. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the Municipality. b. Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to be of personal property, payment of the tax with surcharges, interests and penalties may be made in accordance with the next following sections, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially pursuant to the provisions of Chapter 3, Title Two, Book II of the Local Government Code, the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. SECTION 150. Interest on Unpaid Real Property Tax . In case of failure to pay the basic real property tax levied under this Article upon the expiration of the periods as provided in Sec. 43 (Payment of Real Property Taxes in Installment), or when due as the case may be, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid: Provided however, that in no case the total interest on the unpaid tax or portion thereof exceed thirty six (36) months. ARTICLE IV Remedies SECTION 151. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and any other tax levied under this Article, the municipality may avail of the remedies by administrative action through levy on real property or by judicial action. SECTION 152. Local Government's Lien . The basic real property tax and any other tax levied under this Article constitute a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of tax and the related interests and expenses. SECTION 153. Levy on Real Property . After the expiration of the time required to pay the basic real property tax or any other tax levied under this Article, real property subject to such tax may be levied, upon through the issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The Municipal Treasurer, when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of delinquent owner of property or person having legal interests therein, the description of the property, the amount of tax due and the interest thereon. The warrant shall operate with the force or a legal execution throughout the municipality. The warrant shall be mailed to or served upon the delinquent owner of the real property. At the same time, written notice of the levy with the attached warrant shall be mailed to or serve upon the Assessor and the Registrar of Deeds for the Municipality here the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the Sangguniang Bayan within ten (10) days after receipt of warrant by the owner of the property or person having legal interest therein. SECTION 154. 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 or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service, in accordance with Sec. 259 of the Local Government Code and other applicable laws, rules and regulations. SECTION 155. Advertisement and Sale . Within thirty (30) days after service of the warrant of levy, the Local Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the municipal building, and in a publicly accessible and conspicuous places in the barangay where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the municipality where the property is located. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and the expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest due therein, and a description of the property to be sold. At anytime before the date fixed for sale, the owner of the real property or person having legal interest due thereon and the expense of sale. The sale shall be held either at the main entrance of the municipal building or on the property to be sold, or at any other place as specified in the notice of the sale. Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. The Municipal Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of the sale and a brief description of the proceedings: Provided however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expense of the sale shall be remitted to the owner of the real property or person having legal interest therein. The municipal Treasurer may, by ordinance duly approved advance an amount sufficient to defray the cost of collection through the remedies provided for in this Article, including the expense of advertisement and sale SECTION 156. Redemption of Property Sold . Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representatives, shall have the right to redeem the property upon payment to the Municipal Treasurer of the amount of delinquent tax, including the interest due thereon, and the expenses of the sale 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 sale to the date of redemption. Such payment shall invalidate the certificate of redemption which shall be issued by the Municipal Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The Municipal Treasurer or his deputy, upon receipt from the purchaser of the Certificate of Sale, shall forthwith return to the latter the entire amount paid by him plus interest of not more than two percent (2) per month thereafter, the property shall be free from the lien of such delinquent tax interest due thereon and expenses of sale. SECTION 157. Final Deed to Purchase . In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser the said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. SECTION 158. Purchase of Property by the Municipal Government 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 real property tax and the related interest and costs of sale, the Municipal Treasurer conducting the sale shall purchase the property in behalf of the Municipality to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds, upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the municipality without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or his representative may redeem the property by paying to the Municipal Treasurer the full amount of real property tax and the related interest and cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the municipality. SECTION 159. Resale of Real Property, Estate Taken for Taxes, Fees or Charges . The Sangguniang Bayan may by ordinance duly approved and upon notice of not less than twenty (20) days, sell and dispose of real property acquired under the preceding section at public auction. The proceeds of the sale shall accrue to the general fund of the municipality. SECTION 160. Further Distraint or Levy . Levy may be repeated if necessary until full amount due, including all expenses is collected. SECTION 161. Collection of Real Property Tax through the Courts . The municipality may enforce the collection of the basic real property tax or any other tax levied under this Article by civil action in any court or competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Sec. 106 (Period Within which to collect Real Property Tax) of this Code. SECTION 162. Action Assailing Validity of Tax Sale . No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with the interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest herein have been impaired. SECTION 163. Payment of Delinquent Taxes of Property Subject of Controversy . In any action involving the ownership, possession of, or succession to, real property, the court may, motu propio or upon representation of the Municipal Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. SECTION 164. Treasurer to Certify Delinquencies Remaining Uncollected . The Municipal Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reason for such non-collection or non-payment and shall submit the same to the Sangguniang Bayan on or before the thirty first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. SECTION 165. Periods within which to Collect Real Property Taxes . The basic real property tax and any other tax levied under this Article shall be collected within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time which: 1. The Local Treasurer is legally prevented from collecting the tax; 2. The owner of the property or the person having legal interest therein requests for reinvestigation and executed a waiver in writing before the expiration of the period within which to collect; and 3. The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. ARTICLE V Disposition of Proceeds SECTION 166. Distribution of Proceeds . The proceeds of the basic real property tax, including, tax from idle lands, and proceeds from use, lease or disposition, sale or redemption of property acquired at a public auction, in accordance with the provision of this chapter, shall be as follows: 1. Municipality thirty-five percent (35%) shall accrue to the general fund of the municipality; 2. Metropolitan Manila Authority thirty-five percent (35%); 3. Barangays thirty percent (30%) shall be distributed among the component barangays of the municipality in the following manner: i. Fifty percent (50%) shall accrue to the barangay where the property is located; and ii. Fifty percent (50%) shall accrue equally to all component barangays of the municipality. The share of each barangay shall be released, without need of any further action directly to the barangay treasurer on a quarterly basis within five (5) days after the end of each quarter and shall not be subject, to any lien or hold back for whatever purpose. SECTION 167. Applicability Clause . For efficient administration of the real property tax, the applicable provisions of RA 7160 otherwise known as the Local Government Code of 1991 and other pertinent laws shall apply. TITLE VI Administrative Provisions CHAPTER I Collection of Taxes, Charges and Fees SECTION 168. Authority to Collect . Unless otherwise provided in this Code, the Municipal Treasurer or his duly authorized deputies shall be responsible for the collection and administration of taxes, fees and charges prescribed under this code. The Municipal Treasurer or his duly authorized deputies are hereby authorized to accept payments of fees, charges and taxes based on previous payment subject to adjustment if found deficient by the officials concerned. SECTION 169. Accrual and Payment . Except as otherwise specifically provided in this Code, all taxes, charges and fees shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rates thereof, shall accrue on the first (1st) day of the quarter next following the effectivity of the ordinance imposing a new levy or rates. Unless otherwise provided in this Code, all municipal taxes, fees, and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be. The Sangguniang Bayan may, upon recommendation of the Municipal Treasurer, for a justificable reason or cause, such as flood, fire, typhoon and other natural disasters or calamities extend the time for payment of such taxes, fees or charges without surcharge or penalties, but only for a period not exceeding thirty (30) days. SECTION 170. Surcharges and Interests . Except as otherwise specifically provided in this Code, non-payment of tax, charges or fee within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the amount of taxes, fees or charges due, plus an interest of one percent (1%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. SECTION 171. Books of Account . Any person doing business in the Municipality shall keep books of account wherein all transactions and results of operations are shown and from which all taxes, charges and fees due to the municipality may readily and accurately be determined any time of the year: Provided however, that any such person who already keeps books of account in pursuance with the provisions of the National Internal Revenue Code, which are sufficient for purposes of this Code, shall no longer be required to be registered to keep separate books for purposes of this Code. Books of Accounts not required to keep separate books for purposes of this Code. Books of Accounts not required to be registered at the Municipal Treasurer's Office SECTION 172. Examination of Books of Accounts . For the effective enforcement and collection of the taxes, charges and fees prescribed under this Code, only the Municipal Treasurer or his duly authorized representatives, in writing, may examine books of accounts and other pertinent records of any person doing business within the municipality. The examination shall be made during regular business hours, not often than once every year from each business establishment. Any examination conducted pursuant to the provisions of this Code 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. If the examination is made by a duly authorized representatives of the treasurer, the written authority shall specifically state the name, address and business of the taxpayer whose books of accounts are to be examined, the date and place of such examination and the procedure to be followed in conducting the same. Unless the taxpayers keep regular books of accounts and/or records required by the National Internal Revenue Code and regulations, it shall be his duty to keep such books and other records as are approved by the Municipal Treasurer of his duly authorized deputies, which truly reflect his business or trade for the purpose of the taxes provided herein. The books of accounts and/or records shall be preserved by the taxpayer for a period of five (5) years from the date of the last entry thereof. If the taxpayer keeps his regular books of accounts and/or other records outside the territorial limits of the Municipality he shall keep copies thereof in his business establishment or office in the Municipality and submit the same for examination when required. If the record of the taxpayer are in danger of being destroyed or hidden in order to render their examination futile or to subvert the examination or collection of any tax delinquency or deficiency, the Municipal Treasurer, may petition the proper court, for authority to impound said books of accounts or records. If the court is convinced that there is reasonable ground to believe the petition to be meritorious, it may order that the books of accounts and/or records be entrusted to the custody of the petitioner until the examination is terminated and the deficiency is collected if any. SECTION 173. Administrative Penalty . Failure to present the books of accounts for examination shall subject the taxpayer to penalty prescribed hereunder for each year, in addition to other remedies provided for in this Code, and to whatever tax or fee as may be due based on the declared annual gross receipts/sales for the corresponding year: Less than P10,000.00 100.00 P10,000.00 or more but less than P50,000.00 150.00 P50,000.00 or more but less than P100,000.00 250.00 P100,000.00 or more but less than P200,000.00 350.00 P200,000.00 or more but less than P500,000.00 450.00 P500,000.00 or over 550.00 SECTION 174. Taxpayer Record . It shall be the duty of the treasurer or his duly authorized deputy to keep records, alphabetically arranged and open to public inspection, of the names of all persons paying taxes, fees and charges to the Municipality. SECTION 175. Inspection of Business Establishment : Business establishments which operate, conduct, or maintain respective business within the municipality are subject to inspection on their compliance with the requirements of existing laws, rules and regulations on public health, welfare and safety by deputies of the different departments of the municipality charged with the particular duties. The business permit or license of any establishment which violates the requirements mentioned in this section may be revoked by the Municipal Mayor without refund of the amount paid for the taxes, fees and charges. CHAPTER II Taxpayer Remedies SECTION 176. Period of Assessment and Collection . a. Municipal taxes, fees and charges shall be assessed within the five (5) years from the date they became due. No action for the collection of such taxes, fees and charges whether administrative or judicial, shall be instituted after the expiration of such period: Provided however, that taxes, fees or charges which have accrued before the effectivity of the Local Government Code (January 1, 1992) may be assessed within a period of three (3) 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 the discovery of the fraud or intent to evade payment. c. Municipal 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 or charges assessed before the effectivity of the Local Government Code may be collected 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 or collection; 2. The taxpayer requests for the reinvestigation and executes a waiver in writing before the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 177. 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 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 (60) days from the time of its filing. If the Municipal Treasurer finds the protest to be wholly or partially meritorious he shall issue a notice cancelling wholly or partially the assessment. However, if the Municipal Treasurer finds the protest wholly or partially correct, he shall deny the protest wholly or partially with notice to the taxpayer. The taxpayer shall have thirty (30) days from the receipt of the denial of the protest or from the lapse of the sixty (60) day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 178. Claim for Refund or 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 the taxpayer is entitled to a refund or credit. The tax credit granted a taxpayer shall not be refundable in cash but shall only be applied to future tax obligations of the same taxpayer for the same business. If a taxpayer has paid in full the tax due for the entire year and he shall have no other tax obligation payable to the municipality during the year. His tax credits, if any, shall be applied in parts within three (3) years of the next calendar year on the tax due from its business of said calendar years. CHAPTER III Taxpayer's Tax Incentive SECTION 179. Tax Incentive Privilege . A tax incentive shall be given as privilege to those businesses who comply with the following requirements: a. Business establishments with newly installed power generating facilities. b. Business establishments with anti-pollution device. c. New business establishments which hire at least seventy percent (70%) of their employees from residents of Muntinlupa, as certified by the municipal government. d. Business Establishments which participate in the community development program of the Municipality. SECTION 180. Granting of the Tax Incentive Privilege . A tax incentive privilege of not more than 10% of the business tax of the business establishment may be granted by the Municipal Mayor upon compliance of the requirements in Sec. 178 and upon application of the business establishment. The tax incentive shall be determined and pro-rated in accordance to established standards. Grant of such privilege shall be applicable for the first three (3) years upon approval of such privilege by the Local Executive. TITLE VII Penal Provision General Penal Provision . Any person who violates any provision of this Code or any regulation promulgated thereunder, for which no specific penalty is prescribed, shall be punished a fine not exceeding Five Thousand Pesos (P5,000.00), or an imprisonment 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 therefor. TITLE VIII Final 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 ordinances, rules and regulations on collection of taxes, fees, charges or part thereof in conflict or inconsistent with the provision of this Code are hereby repealed, amended, or modified accordingly. SECTION 183. Effectivity . This Code shall take effect this 1st day of January in the year of our Lord. Nineteen Hundred and Ninety Four. SECTION 184. Enacting Clause . Enacted this 22nd day of November, 1993 at Muntinlupa, Metro Manila. (SGD.) HON. JAIME R. FRESNEDI City Mayor/Presiding Officer (SGD.) HON. ROGER C. SMITH (SGD.) HON. RUFINO B. JOAQUIN Councilor Councilor (SGD.) HON. ROMAN E. NIEFES (SGD.) HON. DANTE S. ALMARIO Councilor Councilor (SGD.) HON. ARTURO S. BUNYI (SGD.) HON. LUCIO B. CONSTANTINO Councilor Councilor (SGD.) HON. MELCHOR R. TEVES (SGD.) HON. REY E. BULAY Councilor Councilor (SGD.) HON. NOLASCO L. DIAZ (SGD.) HON. ALEJANDRO L. MARTINEZ Councilor Councilor (SGD.) HON. ERNESTO A. CARUBIO (SGD.) HON. REYNALDO A. ABAS JR. Councilor Councilor HON. VICENTE Y. CHUA HON. MIGUEL LUIS F. RIOS JR. ABC President SK Federation President ATTESTED BY: (SGD.) PETER B. SALONGA Municipal Secretary APPROVED BY: (SGD.) HON. IGNACIO R. BUNYE Mayor