Revenue Code of the Municipality of Navotas, Metro Manila

December 15, 1992 NAVOTAS PAMBAYANG ORDINANSA BLG. 012-92 NA PINAGTITIBAY ANG ITINAKDANG KODIGO NG PAGKAKAKITAAN (REVENUE CODE) NG PAMAHALAANG BAYAN NG NAVOTAS, KALAKHANG MAYNILA SAPAGKAT, sa pagsulong ng panahon at patuloy na paglaki ng bilang ng mga naninirahan dito, ang pamahalaang bayan ng Navotas ay nangangailangan na palawakin ang mga pang-unang paglilingkod pang-mamamayan sa pangangailangang pang-istruktura, pang-lipunan at mga proyektong pang-kabuhayan upang mapanatili nito ang mataas na antas ng pamumuhay ng kanyang mamamayan; SAPAGKAT, upang magampanan at maipatupad ang mga pang-una at pang-matagalang balangkas ng mga programa tungo sa pag-unlad ay kailangan ang isang puspusang kampanya upang ang lahat ng maaaring 'pagkakakitaan' (revenue source) ay makuha at magamit ng wasto; SAPAGKAT, ang bagong KODIGO NG PAMAHALAANG LOKAL ay nagtatakda na ang bawat bayan, lalawigan at lungsod ay magsagawa ng pagbabago sa kabuuan (general revision) ng mga sadya o dating 'antas ng paniningil' upang makuha nito ang pinakamataas na 'kita' na gagamitin sa paglilingkod-bayan; SAPAGKAT, bago pairalin ang 'pagbabago sa kabuuan' ang Sangguniang Bayan ay dapat na sumangguni muna sa mga taong bayan at lahat ng mga kinauukulang may mga kalakal o hanap-buhay, o mga may-ari ng lupa, sa pamamagitan ng mga bukas na talakayan upang bigyan sila ng pagkakataon na malaman nila ang mga pagbabago, gayundin magbigay ng puna o pagtutol at sa huli ay maging bahagi ng huling pasiya sa pagpapatibay nito. SIEHcA DAHIL DITO, PAGTIBAYIN na tulad ngayon ay PINAGTITIBAY ang PAMBAYANG ORDINANSA BLG. 92-12 na nagtatakda ng Kodigo ng PAGKAKAKITAAN (Revenue Code) ng pamahalaang bayan ng Navotas, Kalakhang Maynila. Ginawa ngayong ika-15 ng Disyembre, 1992 sa panahon ng pangkaraniwang pulong ng Sangguniang Bayan ng Navotas, Kalakhang Maynila. (SGD.) ARMANDO G. ANGELES Pangalawang Punong Bayan Tagapangulo (SGD.) LUTGARDO V. CRUZ Kagawad (SGD.) ULYSSES A. ALONZO Kagawad (SGD.) ANTONIO S. TEODORO Kagawad (SGD.) MARTIN M. FERNANDO, JR. Kagawad (SGD.) EDWIN M. PALOMATA Kagawad (SGD.) ERLINDA S. RAMIREZ Kagawad (SGD.) DAVID S. PASCUAL Kagawad (SGD.) EDUARDO P. JAVIER Kagawad (SGD.) AMADO G. LUCIO Kagawad (SGD.) JOSE C. PROVIDO Kagawad (SGD.) ALBERTO P. SENGCO Kagawad (SGD.) ARMANDO T. ALMOCERA Kagawad (SGD.) ROLANDO J. LEONGSON Kagawad Pinatutunayan ko ang katumpakan ng nakasaad sa Pambayang Ordinansang ito. (SGD.) BENJAMIN P. VELARDE Kalihim Sangguniang Bayan PINAGTIBAY ngayong ika-23 ng Disyembre, 1992 (SGD.) FELIPE C. DEL ROSARIO, JR. Punong Bayan TITLE I General Provisions CHAPTER 1 The Code: Policy and Interpretation SECTION 1. Title. This Ordinance shall be known and cited as the Revenue Code of the Municipality of Navotas, Metro Manila. SECTION 2. Scope. This Code shall govern and levy, assessment and collection of taxes, fees, charges, and other impositions within the jurisdiction of the Municipality of Navotas. SIEHcA SECTION 3. Declaration of Policy. (a) It is hereby declared the policy of the Municipality that the levy of taxes, fees, charges and other impositions shall be equitable, progressive, and as far as practicable, based on the taxpayer's ability to pay; (b) It is likewise the policy of the Municipality that taxes on real property shall be based on appraisal of its current and fair market values classified assessment purposes on the basis of actual use; (c) It is likewise the policy of the Municipality that the assessment and collection of taxes shall at all times endeavor to be efficient and fair, with a minimum of red tape through relatively simple process for the mutual understanding of its people and government. SIEHcA SECTION 4. Rules and Interpretation. In construing the provisions of this code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions or when applied would lead to absurd or highly improbable results. (a) General Rule All words and phrases shall be construed and understood according to the common and approved usage of the language, but technical words and phrases and such other words in this code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar, or appropriate meaning; (b) Gender and Number Every word in this code importing the singular number shall extend to both male and female. Every word importing the singular number shall extend and apply to several persons or things as well and every word importing the plural number shall extend and be applied to one person or thing; (c) Reasonable Time In all cases where an act is required to be done within reasonable time, the time shall be deemed to mean such period as may be necessary for the prompt performance of the act; SIEHcA (d) Computation of Time The time within an act is to be done as provided in this code or any rule or regulation issued pursuant to the provision thereof, when expressed in days, shall be computed by excluding the first day and including the last day except when the last day falls on a Sunday or holiday, in which case, the same shall be excluded in the computation and the next business day shall be considered the last day; (e) References All references to Title, Chapter and Section or to the Title, Chapter and Sections of this Code unless otherwise specified; (f) Conflicting Provisions of Chapter If the provision of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved thereon; (g) Conflicting Provisions of Sections If the provision of different provisions of each chapters conflict with or contravene each other, the provisions of each chapter shall prevail. SIEHcA TITLE II Real Property Taxation CHAPTER 2 Scope and Definitions of Terms SECTION 5. Scope. This title shall cover the administration, appraisal, assessment, levy and collection of real property taxes. SECTION 6. Fundamental Principles. The appraisal, assessment, levy, and collection of real property tax shall be governed by the following fundamental principles: (a) Real property shall be appraised at its current and fair market values; (b) Real property shall be classified for assessment purposes on the basis of its actual use; (c) Real property shall be assessed on the basis of a uniform classification. SECTION 7. Definitions. When used in this Title: (a) "Acquisition Cost" for newly-acquired machinery not depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of transportation handling, and installation at the present site; TAIEcS (b) "Actual Use" refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof; (c) "Ad Valorem Tax" is a levy on real property determined on the basis of a fixed proposition of the value of the property. (d) "Agricultural Land" is land devoted principally to the planting of trees, raising crops, livestock and poultry, dairying, salt making, inland fishing and similar aqua-cultural activities, and other agricultural activities and is not classified as mineral, timber, residential, commercial or industrial land; (e) "Appraisal" is the act or process determining the value of a property as of a specific date for a specific purpose; (f) "Assessment" is the act or process of determining the value of property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties; (g) "Assessment Level" is the percentage applied to the fair market value to determine the taxable value of the property; (h) "Assessment Value" is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value; (i) "Commercial Land" is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land; aEACcS (j) "Depreciated Value" is the value remaining after deducting depreciated from the acquisition cost; (k) "Economic Life" is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized; (l) "Fair Market Value" is the price which a property may be sold by a seller who is not compelled to sell and brought by a buyer who is not compelled to buy; (m) "Improvement" is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures labor, which is enhance its value, beauty or utility, or to adapt it for new or further purposes; (n) Industrial Land" is land devoted principally to industrial activities as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land; (o) "Machinery" embraces machines, equipment, mechanical contrivances, instrument, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installation and appurtenant services facilities, those who are mobile, self-powered or self-propelled, and those permanently attached to the real property which are actually, directly, and exclusively used to meet the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes; aDSHCc (p) "Mineral Lands" are lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials; (q) "Reassessment" is the assignment of new assessed value to property particularly real estate, as the result of a general, partial or individual reappraisal of the property; (r) "Remaining Economic Life" is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless; (s) "Remaining Value" is the value corresponding to the remaining useful life of the machinery; (t) "Replacement of Reproduction Cost" is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current process with the same or closely similar material; and (u) "Residential Land" is land principally devoted to habitation. CHAPTER 3 Appraisal and Declaration of Real Property SECTION 8. 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 territorial jurisdiction of Navotas, Metro Manila, to prepare or cause to be prepared and file with the Municipal Assessor a sworn statement declaring the true value of their property whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property as to determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the assessor or his Deputy to identify the same for assessment purpose. The owner 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 (30) commencing the Calendar year 1992. For the Year 1995, and every succeeding three years thereafter owners or administrators who fail to file the foregoing declaration shall upon conviction pay a Five Thousand Pesos (P5,000.00); provided, however, that should the declarant choose not to contest the citation for violation of this Ordinance, said declarant shall pay the compromise penalty of Five Hundred Pesos (500.00) to the Municipal Treasurer. SECTION 9. Duty of Persons Acquiring Real Property or Making Improvements Thereon. (a) All persons, natural or juridical, or their duly authorized representatives, who acquires at any time a parcel or parcels of land in Navotas shall 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 as evidenced by a duly notarized or final deed of conveyance executed between the contracting parties bearing proof of registration from the Register of Deed. The sixty-day period shall commence on the date of execution of the deed of conveyance. (b) In the case of houses, buildings or other improvements acquired or newly constructed which will require building permits, property owners or their duly authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvements within sixty (60) days after: CcTIDH 1) The date of a duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties; 2) The date of completion or occupancy of the newly constructed building, house or improvement whichever comes earlier; and 3) The date of completion or occupancy of any expansion, renovation or additional structure or improvements made upon any existing building, house or other real property whichever comes earlier. (c) In case of machinery, the sixty (60)-day period for filing of the required declaration of property values shall commence on the date of the installation thereof as determined by the assessor and for which purpose, he may secure certificate of the building official or engineer concerned; (d) Property owners or administrators who fail to comply with the provision of this Section shall be penalized to pay a fine of One Thousand Pesos (P1,000.00). SECTION 10. Declaration of Property by the Municipal Assessor. The Municipal Assessor shall declare only real property previously undeclared for taxation purposes. In the case of the real property discovered whose owner or owners are unknown, he shall declare the same in the name of the unknown owner, until such owner comes forth and finds this sworn declaration of property values as required in Section 6. SECTION 11. Listing of Real Property in the Assessment Roll. (a) All real property, whether taxable or exempt, located in the municipality shall be listed in an assessment roll prepared and maintained by the Municipal Assessor. Said real property shall be listed, valued, and assessed in the name of the owner or administrator or any one having legal interest in the property. aIAcCH (b) The undivided property of a deceased person shall be listed, valued and assessed in the name of one or more co-owners provided, however, that such heir, devisees, or co-owners shall be liable personally and proportionately for all obligation imposed under this title and the payment of the real property tax with respect to the undivided property. (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. (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 12. 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 title 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 charters, title of ownership, article of incorporations, by-laws, contracts or affidavits, certification and mortgage and similar documents. If the required evidence is not submitted within the period prescribed, the property shall be listed as taxable in the assessment roll. If the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. CHAPTER 4 Schedule of Fair Market Value SECTION 13. As mandated by the pertinent provisions of R.A. 7160, preparation and adoption of fair market values of real property in the municipality shall be undertaken every three years. ACIDSc SECTION 14. Criteria. The criteria for sub-classification for commercial, industrial, residential and agricultural land in the Municipality of Navotas shall be as follows: SUB-CLASSIFICATION OF LANDS SITUATED IN COMMERCIAL, INDUSTRIAL, AND RESIDENTIAL AREAS IN NAVOTAS I. RESIDENTIAL LANDS A) FIRST CLASS (R-1) 1) All lands in subdivision with private security protection and lowest population density in the Municipality. 2) Land along first class road and highly influenced by commercial and industrial area. 3) Those land area with light, water and telephone as service facilities. 4) Those land area that command the highest residential land value in the Municipality. B) SECOND CLASS (R-2) 1) Along concrete roads with good drainage. 2) Located within a distance of 500 to 1,000 meters from hospitals, cinema, church, banks and trading center. 3) That have a higher population than the first class residential land. 4) Those land area with light, water, and telephone as service facilities. 5) Command a lower land value than the first class residential land. C. THIRD CLASS (R-3) 1) Along concrete and asphalt road with drainage. DCIEac 2) Located within a distance of 1,000 to 1,500 meters from hospitals, church, cinema, schools, banks and trading center. 3) With highest population density than the second class residential land. 4) Command a lesser land value than the second class residential land. II. COMMERCIAL LAND A. FIRST CLASS (C-1) 1) Located within 300 meters within the public and private markets with heavy business activities. 2) All service facilities are available especially transportation. 3) Along concrete roads of two lanes or more. 4) Command the highest land value in the Municipality. B. SECOND CLASS (C-2) 1) Along concrete roads of two lanes. 2) Located within 300 to 700 meters away from public and private market. 3) Complete in service facilities especially transportation. C. THIRD CLASS (C-3) 1) Along concrete roads of two lanes. 2) Located within a distance of 700 to 1,200 meters from second class (C-2). 3) Complete with all service facilities especially transportation. 4) Command a lesser land value than the second class (C-2). III. INDUSTRIAL LANDS A. FIRST CLASS (I-2) 1) Lots along Navotas-Malabon River (Riverside). 2) Located within 500 to 700 meters from the main road. 3) All service facilities are available especially transportation. 4) Command the highest land value in the Municipality. THAICD B. SECOND CLASS (I-2) 1) Located within 500 to 1,000 meters away from the main road. 2) Complete in service facilities especially transportation. 3) Command a lesser land value than the first class (I-1). GENERAL PROVISIONS ON LANDS 1. For the frequently flooded areas a reduction of not to exceed thirty (30%) percent of the base value per square meter may be allowed. 2. For sunken lots, a reduction of not to exceed twenty (20%) percent of the base value per square meter may be allowed due to the cost of filling materials and compaction to bring the lot at par with the adjoining developed lots. 3. Corner influence value of thirty (30%) percent of the base value shall be added to the valuation of lots situated at the corner of two streets or roads. Provided, however, that if the street or road have a different base values, the higher base value shall be used in the computation thereof. 4. Open spaces, parks, roads, or streets in urban subdivision unless already donated and turned over to the government shall be listed separately as taxable in the name of the subdivision owner, and such open spaces, parks, and streets or roads shall be at thirty (30%) percent of the total estimated cost. 5. The assessment level for residential lands shall be at twenty (20%) percent, agricultural at forty (40%) percent and industrial and commercial land shall be at fifty (50%) percent. On special classes, the assessment level for all lands, buildings, machineries and other improvements shall be at fifteen (15%) percent, and for local water district, government owned or controlled corporations (GOCCs) engaged in the supply and distribution of water and for generation and transmission of electric power at ten (10%) percent. SHIETa 6. A reduction of five (5%) percent and ten (10%) percent shall be applied from the base value fixed for lands along gravel and earth and proposed streets or roads are improved or constructed, the appraisal and assessment of the same shall be adjusted accordingly. 7. Vacant or idle lands located in purely residential shall be classified as residential. If such land is located in a purely commercial or industrial the same shall be classified as commercial/industrial or in accordance with the zoning ordinance existing within the municipality. 8. All areas not herein specified shall be assessed and classified independently at current and fair market value. If and when condition warrants, the undersigned reserves the right to re-evaluate areas not included in this Schedule. 9. If and when consistency arises in this Schedule, the Assessment Rules and Regulations promulgated by the Department of Finance shall be applied. SECTION 15. In accordance with the foregoing criteria, the schedule of Fair Market Values of Real Property is hereby set forth as follows: Schedule of Base Unit Market Value of Residential, Commercial, Industrial and Agricultural Lands 1982 1992 Location Market Value Market Value Sub-Class Avenue/Street Per Sq.M. Per Sq.M. (Criteria) 001 San Rafael Village All lots within the village P400.00 P1,000.00 R-1 I-1 C-2 002 North Bay Blvd. South North Bay Blvd. From: Marala Bridge to Main C-1 Entrance to Fishery Port 500.00 1,500.00 I-1 Along Lapu-Lapu Ave. 1,500.00 R-1 Kapitbahayan 400.00 1,000.00 R-1 C-1 I-1 C-3 Road 1,500.00 C-1 I-1 All other streets, alleys and pathways 800.00 R-3 003 North Bay Blvd. North North Bay Blvd. From: Main Entrance to Fishery Port to Lacson St. 450.00 1,300.00 C-1 Lacson St. From: North Bay Blvd. to End 240.00 1,000.00 R-2 004 Banculasi M. Naval Street From: Lacson St. to C-1 Tioco St. 400.00 1,200.00 R-1 Alpha Street From: M. Naval St. to R-2 Galicia St. 240.00 650.00 C-3 Luna Street From: M. Naval St. to End 240.00 600.00 R-2 Galicia St. From: Alpha St. to End 240.00 650.00 C-3 Lacson St. From: M. Naval St. to End 240.00 600.00 R-2 San Lazaro St. From: Galicia St. to Alpha St. 240.00 600.00 R-2 Tioco Street From: M. Naval St. to Banculasi River 180.00 550.00 R-3 Sioson, Espina, de Guzman Sts. 180.00 550.00 R-3 005 Bagumbayan South M. Naval Street From: Taganahan St. to Bauza St. 400.00 1,200.00 R-1 Taganahan Street From: M. Naval St. to San Marcos St. 240.00 550.00 R-2 From: San Marcos St. to Manila Bay 180.00 550.00 R-3 From: M. Naval St. to Malabon-Navotas River 180.00 550.00 R-3 Dr. Bauza Street From: M. Naval St. to San Marcos St. 240.00 600.00 R-2 From: San Marcos St. to Manila Bay 180.00 550.00 R-3 San Marcos Street From: Taganahan St. to Bauza St. 240.00 600.00 R-2 P. Cadorniga St. From: Bauza St. to Taganahan St. 240.00 600.00 R-2 006 Bagumbayan North San Marcos Street From: C. Bauza St. to Barangay Boundary 240.00 600.00 R-2 P. Cadorniga Street From: C. Bauza St. to Barangay Boundary 240.00 600.00 R-2 H. Ignacio Street From: San Marcos St. to Manila Bay 240.00 600.00 R-2 From: M. Naval St. to San Marcos St. 300.00 650.00 R-2 Dr. C. Bauza Street From: M. Naval St. to San Marcos St. 240.00 600.00 R-2 From: San Marcos St. to Manila Bay 180.00 500.00 R-3 M. Naval Street From: C. Bauza St. to H. Ignacio St. 400.00 1,200.00 R-1 007 Navotas East M. Naval Street From: H. Ignacio St. to R-1 Estrella St. 450.00 1,200.00 C-1 From: Estrella St. to Varadero St. 450.00 1,200.00 C-1 H. Monroy Street (Callejon) From: San Marcos St. to End 180.00 500.00 R-3 Estrella Street From: M. Naval St. to Malabon-Navotas Bridge 450.00 1,000.00 R-1 From: M. Naval St. to R-1 San Marcos St. 360.00 900.00 C-2 L.R. Yangco Street From: H. Ignacio St. to Estrella St. 320.00 900.00 R-2 From: Estrella St. to C-1 Varadero St. 360.00 1,000.00 I-1 San Marcos Street From: Monroy St. to Varadero St. 240.00 600.00 R-2 H. Ignacio Street From: M. Naval St. to L.R. Yangco St. 320.00 600.00 R-2 Davilla Street (Callejon) From: San Marcos St. to L.R. Yangco St. 240.00 600.00 R-2 Varadero Street From: San Marcos St. to C-1 L.R. Yangco St. 320.00 800.00 I-1 R-2 008 Navotas West San Marcos Street From: H. Monroy St. to Varadero St. 240.00 600.00 R-2 P. Cadorniga Street From: H. Monroy St. to M. de Vera St. 240.00 600.00 R-2 Davilla Street From: P. Cadorniga St. to Manila Bay 200.00 500.00 R-3 H. Monroy Street (Callejon) From: San Marcos St. to Manila Bay 180.00 500.00 R-3 Estrella Street From: San Marcos St. to P. Cadorniga St. 240.00 600.00 R-2 From: P. Cadorniga St. to Manila Bay 200.00 500.00 R-3 M. Vera Street From: P. Cadorniga St. to Gov. A. Pascual St. 240.00 600.00 R-2 009 Sipac-Almacen M. Naval Street From: Varadero St. to C-1 P. Gabriel St. 400.00 1,200.00 R-1 I-2 Varadero Street From: L.R. Yangco St. to C-1 P. Cadorniga St. 320.00 650.00 R-2 P. Cadorniga Street From: Varadero St. to M. de Vera St. 240.00 600.00 R-1 M. de Vera Street From: P. Cadorniga St. to R-1 Gov. A. Pascual St. 240.00 600.00 C-1 Gov. A. Pascual Street From: M. de Vera St. to P. Gabriel St. 240.00 600.00 R-1 P. Gabriel Street From: M. Naval St. to Gov. A. Pascual St. 180.00 500.00 R-2 From: Gov. A. Pascual St. to Manila Bay 160.00 500.00 R-2 A. Santiago Street From: M. Naval St. to Gov. A. Pascual St. 240.00 600.00 R-1 From: Gov. A. Pascual St. to Manila Bay 200.00 500.00 R-2 010 San Jose M. Naval Street From: P. Gabriel St. to C-1 F. Pascual St. 400.00 1,200.00 R-1 I-1 Gov. A. Pascual Street From: P. Gabriel St. to R-1 F. Pascual St. 240.00 600.00 I-2 P. Gabriel Street From: M. Naval St. to Gov. A. Pascual St. 180.00 500.00 R-2 From: Gov. A. Pascual St. to Manila Bay 160.00 500.00 R-2 A. Policarpio Street From: Gov. A. Pascual St. to End 160.00 500.00 R-2 Aling Nena Street C-2 From: M. Naval St. to End 310.00 I-1 E. Tuazon Street From: Gov. A. Pascual St. to M. Naval St. 160.00 500.00 R-2 From: Gov. A. Pascual St. to Manila Bay 150.00 500.00 R-2 R. Padilla Street From: Gov. A. Pascual St. to M. Naval St. 240.00 600.00 R-1 Los Martirez Street From: M. Naval St. to Gov. A. Pascual St. 320.00 700.00 R-1 From: Gov. A. Pascual St. to R-1 Manila Bay 320.00 600.00 I-3 E. Naval Street (Ferry-2) From: M. Naval St. to Malabon-Navotas River 260.00 600.00 R-1 Union Street From: Gov. A. Pascual St. to End 260.00 600.00 R-1 T. Policarpio Street From: M. Naval St. to Gov. A. Pascual St. 180.00 500.00 R-2 Celestino Street From: M. Naval St. to End 180.00 500.00 R-2 San Andres Street From: M. Naval St. to End 180.00 500.00 R-2 Melchora Naval Street From: M. Naval St. to End 180.00 500.00 R-2 Kahunari Street From: M. Naval St. to End 180.00 500.00 R-2 T. Gonzales Street From: M. Naval St. to Gov. A. Pascual St. 240.00 600.00 R-2 F. Pascual Street From: M. Naval St. to Gov. A. Pascual St. 240.00 700.00 R-1 From: Gov. A. Pascual St. to Manila Bay 240.00 600.00 R-1 E. Alonzo Street From: T. Gonzales St. to F. Pascual St. 240.00 600.00 R-2 Ferry No. 3 From: M. Naval St. to R-1 Malabon-Navotas River 240.00 600.00 I-2 Bagong Silang 600.00 R-2 011 Daanghari M. Naval Street From: F. Pascual St. to C-1 Boundary 320.00 1,000.00 R-1 I-1 E. Alonzo Street From: F. Pascual St. to R-1 R. Soliman St. 240.00 600.00 I-3 Gov. A. Pascual Street From: F. Pascual St. to R-1 Barangay Boundary 240.00 600.00 I-3 F. Pascual Street From: M. Naval St. to Gov. A. Pascual St. 240.00 700.00 R-1 From: Gov. A. Pascual St. to Manila Bay 240.00 600.00 R-2 Daanghari Street From: M. Naval St. to Gov. A. Pascual St. 300.00 700.00 R-1 From: Gov. A. Pascual St. R-2 to Manila Bay 240.00 600.00 I-3 R. Lapu-Lapu Street From: Gov. A. Pascual St. Manila Bay 180.00 500.00 R-2 R. Tupaz Street From: Gov. A. Pascual St. to M. Naval St. 180.00 500.00 R-2 R. Magat Salamat Street From: Gov. A. Pascual St. to M. Naval St. 180.00 500.00 R-2 R. Baguinda Street From: Gov. A. Pascual St. to M. Naval St. 180.00 500.00 R-2 A. Ignacio Street From: M. Naval St. to Gov. A. Pascual St. 300.00 700.00 R-2 From: Gov. A. Pascual St. R-2 to Manila Bay 240.00 600.00 I-3 J. Alonzo Street From: M. Naval St. to Gov. A. Pascual St. 240.00 600.00 R-2 R. Humabon Street From: M. Naval St. to Gov. A. Pascual St. 180.00 500.00 R-2 R. Kalantiao Street From: M. Naval St. to Gov. A. Pascual St. 180.00 500.00 R-2 Ferry No. 3 300.00 600.00 R-2 I-2 R. Matanda Street From: M. Naval St. to end 180.00 500.00 R-2 R. Bago Street From: M. Naval St. to End 180.00 500.00 R-2 R. Sikatuna Street From: M. Naval St. to End 180.00 500.00 R-2 012 San Roque M. Naval Street From: San Roque-Daanghari R-1 Boundary 400.00 1,000.00 C-2 I-2 Gov. A. Pascual Street From: San Roque-Daanghari Bdry. to Manalaysay St. 240.00 600.00 R-2 Ferry No. 4 From: Naval St. to End 240.00 500.00 I-2 R-2 Kapalaran Street From: Gov. A. Pascual St. to End 200.00 500.00 I-2 R-2 A. Leongson Street From: M. Naval St. to Gov. A. Pascual St. 300.00 700.00 R-2 Judge Roldan Street From: M. Naval St. to Gov. A. Pascual St. 300.00 700.00 R-2 From: Gov. A. Pascual St. to Manila Bay 240.00 600.00 R-2 A. dela Cruz Street From: M. Naval St. to Gov. A. Pascual St. 240.00 600.00 R-2 Manalaysay Street From: M. Naval St. to Gov. A. Pascual St. 240.00 600.00 R-2 Ferry No. 5 (Callejon) From: M. Naval St. to End 180.00 500.00 R-3 Monteloyola Street (Callejon) 180.00 500.00 R-3 B. de Asis Street (Callejon) From: Judge Roldan St. to A. Leongson St. 180.00 500.00 R-3 A. Angeles Street From: J. Roldan St. to A. Leongson St. 180.00 500.00 R-3 T. Gomez Street From: J. Roldan St. to A. Leongson St. 180.00 500.00 R-3 M. Cabrera Street From: J. Roldan St. to A. Leongson St. 180.00 500.00 R-3 P. Buntan Street From: J. Roldan St. to A. Leongson St. 180.00 500.00 R-3 Rosal Street From: J. Roldan St. to End 160.00 500.00 R-3 Sampaguita Street From: J. Roldan St. to End 160.00 500.00 R-3 Dama de Noche Street From: J. Roldan St. to End 160.00 500.00 R-3 Camia Street From: J. Roldan St. to End 160.00 500.00 R-3 Champaca Street From: J. Roldan St. to End 160.00 500.00 R-3 Gumamela Street From: J. Roldan St. to End 160.00 500.00 R-3 Everlasting Street From: J. Roldan St. to End 160.00 500.00 R-3 Campupot Street From: J. Roldan St. to End 160.00 500.00 R-3 013 Tangos M. Naval Street From: Manalaysay St. to F. Pascual St. 450.00 1,000.00 C-1 From: F. Pascual St. to R-2 B. Cruz St. 300.00 700.00 C-2 L. Santos Street From: Manalaysay St. to F. Pascual St. 300.00 700.00 R-2 F. Pascual Street C-2 From: M. Naval St. to End 320.00 700.00 R-2 Oliveros Street C-2 From: M. Naval St. to End 320.00 700.00 R-2 I-2 Ablola Street From: M. Naval St. to End 240.00 600.00 R-2 Casenas Street From: M. Naval St. to End 240.00 600.00 R-2 J. Pascual Street From: M. Naval St. to Buenaventura St. 240.00 600.00 R-2 Buenaventura Street I-2 From: J. Pascual St. to End 240.00 600.00 R-2 M. Jose Street From: J. Pascual St. to End 240.00 600.00 R-2 Dr. A. Cruz Street C-2 From: M. Naval St. to End 260.00 600.00 R-2 B. Cruz Street C-2 From: M. Naval St. to End 240.00 600.00 R-2 San Antonio Street From: M. Naval St. to I-2 L. Santos St. 180.00 600.00 R-3 014 Tanza Gabriel Street From: Bridge to Ferry No. 5 I-2 Callejon 180.00 600.00 R-3 Rodriguez Street From: Ferry No. 5 to End 160.00 550.00 R-3 Merville Dev't. Corp. (Subdivision) 160.00 550.00 R-2 All Lots Within (Carville) H.I.G.C. and C.B.L.C.A. 160.00 550.00 R-2 Tanza-Kaliwa Tagumpay 160.00 550.00 R-2 Tunay 160.00 550.00 R-2 Capt. Ticlao 160.00 550.00 R-2 Tahimik 160.00 550.00 R-2 Fishponds 12,000.00/ha. 300,000.00/ha. A-2 SECTION 16. Appraisal of Improvements. All improvements consisting of buildings and other structures shall be valued at its current and fair market values on the basis of the herein schedule of unit building to their use and construction characteristics and unit values established for its class and sub-class together with the set of addition and reduction factor: ESCTaA A. The following kinds of buildings are hereby established: 1. RESIDENTIAL CONDOMINIUM individual ownership of a unit in a multi-unit structure (as an apartment building). 2. COMMERCIAL CONDOMINIUM Joint control of a unit affairs vested in two (2) or more other units (as in commercial building). 3. HOTEL a building with more than fifteen sleeping rooms, usually occupied singly, where transients are provided with temporary lodging with or without meal and where no provisions for cooking in any individual suite. 4. CONVENTION HALL a large room for assembly, usually equipped with seats. 4a. AUDITORIUM a room, hall, or building used for lectures, speeches, concerts, etc. 4b. CLUBHOUSE a place of business, hence, a firm or commercial establishment. 4c. THEATER a building expressly designed where plays, operas, motion pictures, etc. are presented. 5. HOSPITAL a building or institution where sick or injured persons are given medical or surgical care. EHScCA 6. APARTELLE same as apartment building. 6a. APARTMENT BUILDING designed by dwelling of four (4) or more families living independently on one another and doing their household chores independently in their particular premises with one (1) or more common entrances. 7. OFFICE BUILDING a building mainly for store and/or offices. 7a. BANK an establishment for the custody, loans, exchange or issue of money, extension of credit and for facilitating the transmission of funds by draft or bills of exchange. B. The following are the standards specifications in addition to structural specification of buildings: 1. EXTERNAL WALLS a. On concrete or hollow block (cement, ceramic or adobe) mortar finishing painted with locally manufactured paints. b. Doubled walled portion of tanguile or lauan plywood or its equivalent, painted or varnished with locally manufactured paints or varnish. 2. CEILING a. Plain cement ceiling painted with locally made paints beneath concrete floors. b. Beneath wooden floor or roof framing tanguile or plywood, painted with locally made paints. EcHTDI 3. DOORS a. Exterior Tanguile, lauan, or its equivalent ordinary finished panel. b. Interior Tanguile, lauan, plywood flush type. 4. WINDOWS a. For Type I, II, and III-A buildings, simple design steel glass with iron grills. b. For Type III-B, III-C, and III-D wood glass. c. For Type II-E wood capiz. 5. FLOORING a. On fill and slab floor cement finish. b. For Type II down to Type III-b kiln dried. c. Other Type sun dried. 6. ELECTRICAL AND PLUMBING Philippine made materials and fixtures. 7. TOILET AND BATH same as above. 8. CATHEDRAL a church that contains the official throne of the bishop and that is the principal church of the diocese. 8a. CHURCH a building set apart for public especially Christian worship. 8b. CHAPEL a building or portion of a building institution (as a palace, hospital, college etc.) as apart for private devotion and often also for private religious services. ETDHSa 9. RESTAURANT an establishment where refreshment or meals may be procured by public, a public eating. 10. FUNERAL PARLORS a building pertaining to or befitting a funeral, a place where funeral services are rendered. 11. SCHOOL a building or group of building in which school are conducted. 12. ONE FAMILY DWELLING a detached building for exclusive use by one (1) family. 13. GASOLINE STATION a place for the sale of gasoline, oil, services, etc., for motor vehicles. 14. DUPLEX DWELLING a detached building designed for use by two (2) families living independently from each other. 14a. TOWNHOUSE a building used as residence of one having a country seat or chief residence elsewhere. SEIcHa 15. CARPARK BUILDING a building designed to keep motor vehicles; an area set for motor vehicles where it can be left. 16. SUPERMARKET large food store in which shoppers serve themselves from open shelves and pay for their purchase at the exit. 16a. SHOPPING BUILDING a building where a variety of goods are offered for sale usually a commercial complex. 17. MOTEL a lodging house with a garage composed of several independent living-sleeping quarters. 18. ACESSORIA OR ROOM HOUSE a one or two storey building divided into a row or independent units with independent entrances for each unit. (A three storey of this type may be classified as an apartment for appraisal purposes. 19. COLD STORAGE a building designed for storage of perishable food, etc. 20. GYMNASIUM a building containing appropriate space and equipment for various indoor sports activities associated with a program of physical education and typically including spectator accommodations, locker and shower rooms. 20a. RECREATIONAL BUILDING a building which house any form of play, amusement or relaxation, used for this purpose, as games, sports, hobbies, reading etc. 21. HANGAR a shed or other shelter especially designed to house an aircraft. 22. ACCESSORY BUILDING as it applied. 23. MARKET a building where goods and commodities especially provisions or livestocks are shown for sale usually with stalls or booths for various dealers. 24. INDUSTRIAL BUILDING a building designed to engage in any branch of trade, business, production or manufacture. ESTAIH 24a. FACTORY a building or collection of building usually with equipment and machineries for the manufacture of goods. 25. WAREHOUSE a building mainly used for deposit storage of goods, wares, etc. 26. OPEN SHED a large, strongly built, barnlike or hangar like structure, as for storage, with open front or sides. 27. SWIMMING POOLS an artificially created pool, or tank, either indoors or outdoors, designed for swimming. 28. COMMERCIAL COMPLEX BUILDING a combination of different kinds of buildings, construction designs and used integrated as a whole, where variety of goods, services and facilities for rent/sale are offered such as shopping building, theaters, and recreational facilities. Examples are the likes of SM (North) City, SM Center Point, Robinson Galleria, SM Mega Mall etc., for purposes of computations of the building cost (current and fair market value) determine the constructions, designs, and use of each portion of the building, and apply the established schedule of value for each use. SECTION 17. Type of Improvements. The appraisal of materials used shall be in accordance with the following type of improvements. 1. REINFORCED CONCRETE: A. Structural steel and reinforced concrete columns, beams, the rest same as I-B. B. Columns, beams, walls, floors and roofs all reinforced concrete. C. Same as "B" but walls are hollow blocks reinforced concrete or tiles roofing. HEISca II. MIXED CONCRETE: A. Concrete columns, beams, and walls but wooden floor joists, flooring and roof framing and G.I. roofings; even if walls are in CHB, kitchen and T&B are in reinforced concrete slabs. III. STRONG MATERIALS: A. First group wooden structural framings, floorings, walls and G.I. roofing. B. First group wooden structural framings, floorings, walls on the first floor, and tanguile walls on the second, and G.I. roofing. C. First group wooden posts, girders, girts, window walls and heads, apitong floor joists and roof framing, tanguile floor and sidings and G.I. roofing. D. Third group wooden structural framings, floorings and sidings, and G.I. roofing. E. Same as "D" but structural members are substandard. SECTION 18. Items Considered as Component Parts of Building. The computation of extra items which shall be considered as component part of the building is hereby set forth as follows: 1. Carport 30%-40% of Base Unit Value 2. Mezzanine 60% of Base Unit Value 3. Porch 30%-40% of Base Unit Value 4. Balcony 45% of Base Unit Value 5. Garage 45% of Base Unit Value 6. Terrace Covered 35%-40% of Base Unit Value Open 20%-40% of Base Unit Value 7. Deck Roof Penthouse 70%-100% of Base Unit Value Covered 60% of Base Unit Value Open 30% of Base Unit Value 8. Basement One Family dwelling 60%-80% of Base Unit Value 9. Pavement Tennis Court P300-360 per sq. m. Concrete: 10 cm. thick P150 per sq. m. 15 cm. thick P210 per sq. m. 20 cm. thick P270 per sq. m. Asphalt: 1 course P140 per sq. m. 2 course P180 per sq. m. 3 course P240 per sq. m. 10. Floor Finished: a. Marble slab. 1m x 1m P400-500 per sq. m. b. Marble tiles P250-380 per sq. m. c. Crazy cut marbles P200 per sq. m. d. Granolithic P180 per sq. m. e. Narra P210 per sq. m. f. Yakal P210 per sq. m. g. Narra/Fancy wood tiles P210 per sq. m h. Ordinary wood tiles P210 per sq. m i. Vinyl tiles P210 per sq. m j. Washout pebbles P180 per sq. m k. Unglazed tiles P180 per sq. m 11. Wallings: a. Use the same rates for floor finishing in a, b, c, and y, as indicated above. b. Double walling (Ordinary plywood) P100 per sq. m. c. Double walling (Narra panelling) d. Glazed White Tiles P190 per sq. m. e. Glazed Color Tiles P220 per sq. m. f. Fancy Tiles P240 per sq. m. g. Synthetic Rubble P110 per sq. m. h. Bricks P190 per sq. m. 12. Special Panel: 1. Glass w/wooden frame P300 per sq. m. 2. Glass w/ alum. frame P400 per sq. m. 13. Ceiling: (below concrete floor) a. Ordinary plywood P100 per sq. m. b. Luminous ceiling P300 per sq. m. c. Acoustic P260 per sq. m. d. Special finish P300 per sq. m. 13a. Concrete Gutters P500 per sq. m. Roof Tiles 15% of Base Unit Value 14. Fence: a. Wood P150 per sq. m. b. Concrete (10 c.m thick) P150 per sq. m. 15 cm. thick P210 per sq. m. 20 cm. thick P270 per sq. m. c. Reinforced Concrete P420 per sq. m. d. Steel Grills P600 per sq. m. e. Interlinks Wire P 50 per sq. m. 15. Excess Heights: a. Residential Commercial Add 20% of Base Value for every meter in excess of three (3). b. Bodega & Factory Add 15% of Base Value for every meter in excess of 4.50 meters. 16. Extra T & B Ordinary finish P20,000 per unit 17. Foundation 160 x total floor area of 1st and 2nd floors. 18. Piles P300 per linear meters of piles driven. 19. Painting If the building has used second materials, deduct 5-10% SECTION 19. Schedule of Unit of Values of Building. In accordance with comparative studies of construction costs and established guidelines of the Department of Finance in Metro Manila, the schedule of unit of values of buildings in the Municipality shall be in accordance with the following: SCHEDULE OF UNIT OF VALUES (Pesos per Square Meter) (1) (2) (3) (4) CONVENTION TYPE RESIDENTIAL COMMERCIAL HOTEL HALL 4a. AUDITORIUM CONDOMINIUM CONDOMINIUM 4b. CLUBHOUSE 4c. THEATER I - A 8560 - 8800 8160 - 8400 8000 - 8240 7840 - 8080 I - B 8000 - 8240 7600 - 7840 7440 - 7680 7280 - 7520 I - C 7440 - 7680 7040 - 7280 6880 - 7120 6720 - 6960 II - A 6720 - 6960 6320 - 6560 6160 - 6400 6000 - 6240 II - B 6160 - 6400 5760 - 6000 5600 - 5840 5440 - 5680 II - C 5600 - 5840 5200 - 5440 5040 - 5280 4880 - 5120 III - A - - - - III - B - - - - III - C - - - - III - D - - - - III - E - - - - SCHEDULE OF UNIT OF VALUES (Pesos per Square Meter) (5) (6) APARTELLE (7) OFFICE (8) CATHEDRAL TYPE HOSPITAL 6a. APARTMENT BLDG. 8a. CHURCH BUILDING 7a. BANKS 8b. CHAPEL I - A 7680 - 7920 7520 - 7760 7280 - 7520 7040 - 7280 I - B 7120 - 7360 6960 - 7200 6720 - 6960 6480 - 6720 I - C 6560 - 6800 6400 - 6640 6160 - 6400 5920 - 6160 II - A 5840 - 6080 5680 - 5920 5440 - 5680 5200 - 5440 II - B 5280 - 5520 5120 - 5360 4880 - 5120 4640 - 4880 II - C 4720 - 4960 4560 - 4800 4320 - 4560 4080 - 4320 III - A - - - - III - B - - - - III - C - - - - III - D - - - - III - E - - - - (9) (10) FUNERAL (11) OFFICE (12) ONE FAMILY TYPE RESTAURANT PARLOR SCHOOLS DWELLING I - A 6720 - 6960 6320 - 6560 6160 - 6400 6080 - 6320 I - B 6160 - 6400 5760 - 6000 5600 - 5840 5520 - 5760 I - C 5600 - 5840 5200 - 5440 5040 - 5280 4960 - 5200 II - A 4880 - 5120 4480 - 4720 4320 - 4560 4240 - 4480 II - B 4320 - 4560 3920 - 4160 3760 - 4000 3680 - 3920 II - C 3760 - 4000 3360 - 3600 3200 - 3440 3120 - 3360 III - A 3200 - 3440 2800 - 3040 2640 - 2880 2560 - 2800 III - B 2640 - 2880 2240 - 2480 2080 - 2320 2000 - 2240 III - C 2080 - 2320 - 1520 - 1760 1440 - 1680 III - D 1520 - 1760 - - 880 - 1120 III - E - - - - SCHEDULE OF UNIT OF VALUES (Pesos per Square Meter) (13) (14) (15) (16) TYPE GASOLINE DUPLEX CARPARK SUPERMARKET STATION DWELLING BUILDING 16a. SHOPPING 14a. TOWNHOUSE BUILDING I - A 6000 - 6240 5840 - 6080 5760 - 6000 5680 - 5920 I - B 5440 - 5680 5280 - 5520 5200 - 5440 5120 - 5360 I - C 4880 - 5120 4720 - 4960 4640 - 4880 4560 - 4800 II - A 4160 -4400 4080 - 4320 4000 - 4240 3920 - 4160 II - B 3600 - 3840 3520 - 3760 3440 - 3680 3360 - 3600 II - C 3040 - 3280 2960 - 3200 2880 - 3120 2800 - 3040 III - A - 2480 - 2720 - 2400 - 2640 III - B - 1920 - 2160 - 1840 - 2080 III - C - 1360 - 1600 - 1280 - 1520 III - D - - - - III - E - - - - (17) (18) (19) (20) GYMNASIUM TYPE MOTEL ACCESSORIA COLD 20a. REC' TIO- OR STORAGE BUILDING ROW HOUSE 20b. COCKPIT I - A 5600 - 5840 5520 - 5760 5440 - 5680 5360 - 5600 I - B 5040 - 5280 4960 - 5200 4880 - 5120 4800 - 5040 I - C 4480 - 4720 4400 - 4640 4320 - 4560 4240 - 4480 II - A 3840 - 4080 5520 - 5760 5440 - 5680 5360 - 5600 II - B 3280 - 3520 3200 - 3440 3120 - 3360 3040 - 3280 II - C 2720 - 2960 2640 - 2880 2560 - 2800 2480 - 2720 III - A 2320 - 2560 2240 - 2480 - 2080 - 2240 III - B - 1760 - 2000 - 1680 - 1840 III - C - 960 - 1360 - 1360 - 1520 III - D - - - - III - E - - - - (21) BOARDING (22) HANGAR (23) ACCESSORY (24) MARKET TYPE HSE. 22a. INDUSTRIAL BLDG./ 21a. LODGING BLDG. LAUNDRY/GUARD 21b. CONVENT SERVANTS QTR. I - A 5280 - 5520 5200 - 5440 4960 - 5200 4880 - 5120 I - B 4720 - 4960 4640 - 4880 4400 - 4640 4320 - 4560 I - C 4160 - 4400 4080 - 4320 3840 - 4080 3760 - 4000 II - A 3520 - 3760 3440 - 3680 3200 - 3440 3120 - 3360 II - B 2960 - 3200 2880 - 3120 2640 - 2880 2560 - 2800 II - C 2400 - 2640 2320 - 2560 2080 - 2320 2000 - 2240 III - A 2000 - 2160 1920 - 2080 1600 - 1760 1600 - 1760 III - B 1680 - 1840 1600 - 1760 1280 - 1440 1200 - 1360 III - C 1360 - 1520 1280 - 1440 960 - 1120 880 - 1040 III - D - - - - III - E - - - - (25) (26) (27) (28) TYPE FACTORY WAREHOUSE OPEN SHED SWIMMING POOL (One-Storey) (Per Cubic m.) I - A 4560 - 4800 4400 - 4640 3520 - 3680 3200 - 3600 I - B 4000 - 4240 3840 - 4080 3120 - 3280 - I - C 3440 - 3680 3280 - 3520 2720 - 2880 - II - A 2800 - 3040 2640 - 2880 2240 - 2400 - II - B 2240 - 2480 2080 - 2320 1840 - 2000 - II - C 1680 - 1920 1520 - 1760 1440 - 1600 - III - A 1280 - 1440 1200 - 1360 1120 - 1280 - III - B 960 - 1120 880 - 1040 800 - 960 - III - C 640 - 800 560 - 720 480 - 670 - III - D - - - - III - E - - - - SECTION 20 General Provisions on the Appraisal and Assessment of Building and Other Structures. In order to ensure equitable levels of taxation, the following shall be observed in the appraisal and assessment of building and other structures: HAaScT a. The fair and current market values of all buildings shall be computed on the basis of the aforecited schedule of unit base and construction of buildings, provided however, that for buildings and structures constructed in low lying areas or perennially flooded localities in areas where adverse social and economic conditions prevail, a deduction of from fifteen percent (15%) to twenty percent (20%) may be subtracted from the unit base and construction cost of the type of building being appraised in order to compensate for such difference in value of similar type of buildings constructed in ideal and highly developed environment. b. The schedule of unit of values as set forth herein shall be controlling except when the building or structure to be appraised is not covered by this schedule, in which case it shall be appraised at its current and fair market value independent of this schedule and assessment level based on the actual use of the property. c. The application of the minimum or maximum base value shall depend on the sound judgment of the appraiser or the assessor based primarily on the quality of finish or workmanship of the building or structure. d. As a general rule, condominium buildings shall be assessed based on the separate values of the individual units within the condominium and are applied appropriate assessment levels on the market value of the respective condominium units. e. The unit base values herein were derived from typical building design for each type of building, using the aforecited standard specifications. The use of the unit rates for "extras" or "deductions" shall be applied depending on the deviation of the construction of the building from the standard specifications, regardless of the minimum or maximum and other similar structures. f. Deduction for accrued yearly depreciation shall be allowed and applied correspondingly for old buildings and machineries provided however, that issuance of tax declarations for this purpose shall be made only once every three years, and when the aggregate yearly depreciation rates for these years will be computed and covered accordingly. g. Auxiliary improvements, such as fences, pavements, etc., which may be considered appurtenances of the main building or structures shall be appraised independently and the value/s thereof, added to the value of the main structure or building. h. This Schedule of Fair Market Value prepared in consonance with this provisions shall be applicable and effective only for newly constructed/completed/occupied buildings and other structures, provided that in case of completed or occupied buildings, the depreciation value as hereinafter set forth shall first be deducted in order to arrive at the current fair market value. i. Back taxes against undeclared buildings and other structures shall be computed on the basis of the assessed value determined from the schedule of applicable and in force during the corresponding period. SECTION 21. Schedule of Depreciation. Owners or administrators of buildings and other structures shall be entitled to depreciation allowance in its current and fair however that no further reduction shall be allowed when the residual value has been arrived at: S C H E D U L E OF D E P R E C I A T I O N I-A I-B- I-C II-A II-B II-C III III IV P.A. P.A. P.A. P.A. P.A. P.A. A-B C-D P.A. P.A. P.A. 1st 5 yrs. 1.8% 2.0% 2.2% 2.4% 2.6% 3.0% 4.0% 4.0% 5.0% 2nd 5 yrs. 1.4% 1.8% 2.0% 2.2% 2.3% 2.5% 3.5% 3.6% 4.0% 3rd 5 yrs. 1.2% 1.5% 1.7% 2.3% 2.2% 2.5% 3.0% 3.2% 3.4% 4th 5 yrs. 1.0% 1.2% 1.3% 1.7% 2.0% 2.0% 2.0% 3.0% 3.0% after 20 yrs. 1.0% 1.0% 1.1% 1.4% 1.6% 2.0% 2.0% 2.5% 3.0% Res. Value 40% 40% 37% 35% 33% 30% 28% 20% 15% SECTION 22. When Higher Rate of Depreciation can be Allowed. In excess of the above rate of annual depreciation, higher rate of depreciation allowance may be granted for extraordinary causes, if properly presented and described as in the case of the following: a) Damage due to catastrophe such as earthquake, fire or deluge. b) Heavily damaged due to infestation by termites or similar pests. c) Established defects of construction that reduced its structured integrity. SECTION 23. General Revision of Assessment. The Municipal Assessor shall immediately undertake a general revision of assessment and property classification upon enactment of this ordinance. Thereafter he shall undertake the general revision of real property assessment and classification once every three years. SECTION 24. Authority of the Assessor to Take Evidence. For the purpose of obtaining information on which to base the market value of any real property, the Municipal Assessor or his duly authorized deputy may summon the owners of the properties to be effected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its nature, amount and value. Failure of any person to appear when is summoned will be construed as waiver on his part by the Municipal Assessor. CHAPTER 5 Assessment SECTION 25. Classes of Real Property for Assessment Purposes. Real Property shall be classified as residential, agricultural, commercial, industrial, mineral, timberland or special by the Municipal Assessor. SECTION 26. Special Classes of Real Property. All lands, buildings, and other improvements thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by government owned and controlled corporations rendering essential public services in the supply and distribution of water and generation and transmission of electric power shall be classified as special. SECTION 27. Actual Use of Real Property as Basis of Assessments. 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 28. Assessment Levels. The assessment levels to be applied to the fair market value to determine its assessed value is hereby set as follows: 1) On Lands: Class Assessment Level Residential 20% Agricultural 40% Commercial 50% Industrial 50% Mineral 50% Timberland 20% 2) On Buildings and Other Structures: Residential Fair Market Value Over Not Over Assessment Level 175,000.00 0% 175,000. 300,000.00 10% 300,000.00 500,000.00 20% 500,000.00 750,000.00 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 60% Agricultural Fair Market Value Over Not Over Assessment Level 300,000.00 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 50% Commercial or Industrial Fair Market Value Over Not Over Assessment Level 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 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% Timberland Fair Market Value Over Not Over Assessment Level 300,000.00 45% 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 70% 3) On Machineries: Class Assessment Level Agricultural 40% Residential 50% Commercial 80% Industrial 80% 4) On Special Classes: Assessment level for all lands, buildings, machineries and other improvements; Actual Use Assessment Level Cultural 15% Scientific 15% Hospital 18% Local Water District 10% GOCCs engaged in the supply and distribution of water and/or generation and electric power SECTION 29. 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; or 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 provisions of this Rule, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment of taxpayers' valuation thereon provided that the assessment of real property shall not be increased oftener than once every three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use. SECTION 30. Date of Effectivity of Assessment and Reassessment. All assessment and reassessment made after the first (1st) day of January of any year shall take effect on the first (1st) 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 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 31. Assessment of Property Subject to Back Taxes. Real property declared for the first time shall be assessed for the 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 the rate of two percent (2%) per month or a fraction thereof from the date of receipt of the assessment until such taxes are fully paid. * CHAPTER 6 Assessment Appeals SECTION 35. n Municipal Board of Assessment Appeals . (a) Any property owner or person having legal interest or claim in the property who is not satisfied with the assessment of his property made by the assessor pursuant to the provisions of this Title may, within sixty (60) days from the date of receipt of the written notice with assessment, appeal to the Municipal Board of Assessment Appeals by filing under oath in the form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. SECTION 36. Organization, Power, and Function of the Board of Assessment Appeals. (a) There is hereby organized a Municipal Board of Assessment Appeals who shall conduct the determination and resolution of assessment appeals and composed of the following: 1. The Registrar of Deeds of the Municipality who shall act as Chairman; 2. The Prosecutor designated or assigned in the Municipality as member; and 3. The Municipal Engineer as the second member. (b) The Chairman and members of the Municipal Board of Assessment Appeals shall serve in an ex-officio capacity without additional compensation. (c) The Chairman shall have the power to designate any employee of the Municipality to serve as Secretary of the Board. (d) In the absence of the Registrar of Deeds, or the Prosecutor, or the Municipal Engineer, the persons performing their duties, whether in an acting capacity or as duly designated officer-in-charge, shall automatically become the chairman or member of the Board as the case may be. IcHTCS (e) The Chairman and members of the Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation. (f) Before the assumption of the official functions or before discharging their duties as chairman and members of the Board of Assessment Appeals, they shall take an oath or affirmation of office in the manner of forth: I __________________________, after having been appointed to the position of _____________________________________, in the municipality of _______________________ and now assuming my positions as ___________________________, hereby solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all other that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines; and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines; and that I will well and truly hear and determine all matters and issues between taxpayers and the municipal assessor submitted for my decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasion. So help me God. _________________ Signature Subscribed and sworn to before me on this _____ day of _____________ A.D. ____________ at _____________, Philippines. _____________________ Signature of Officer Administering Oath SECTION 37. Meeting and Expenses of the Municipal Board of Assessment Appeals. (a) The Board shall meet once a month and as often as necessary for the prompt disposition of appealed cases without entitlement to per diem or traveling expenses for their attendance in board meetings except when conducting an ocular inspection of real properties whose assessment is under appeal, in which case, such expenses shall be charged against the general fund of the Municipality. DEHaTC (b) The Municipal Budget Officer shall include in the incentive budget necessary provisions to defray the expenses of the Board. SECTION 38. Action by the Municipal Board of Assessment Appeals. (a) From the date of receipt of an appeal, the Board shall, on the basis of substantial evidence or such relevant evidence on record adequately acceptable to support a conclusion, decide such appeal within one hundred twenty (120) days. (b) In the exercise of its jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspection, take depositions, and issue subpoena and "subpoena duces tecum. " The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to the technical rules applicable in judicial proceedings. (c) The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein, and the Municipal Assessor with a copy of the decision of the Board. If the Municipal Assessor concurs with the decisions, he shall notify the owner of the property or person having legal interest therein of such facts using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the Municipal Assessor who is not satisfied with the decision of the Board may, within thirty (30) days after receipt of the decision, appeal to the Central Board of Assessment Appeals in accordance with Section 230 of R.A. 7160 and Article 321 of the Implementing Rules and Regulations of said Local Government Code. SECTION 39. Effect of Appeal in the Payment of Real Property Tax. Appeals on assessments of real property made under the provisions of this ordinance shall not suspend the collection of the corresponding realty taxes on the property involved as assessed by the Municipal Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. ASCTac CHAPTER 7 Imposition of Real Property Taxes SECTION 40. Basic Ad Valorem Tax on Real Property. There is hereby levied an annual ad valorem tax on the assessed value of all real property such as lands, buildings, machinery and other improvements located in the Municipality in accordance with the following rates: Class of Property Rate of Levy Residential One percent (1%) Commercial One and One Half Percent (1 1/2%) Industrial One and One Half Percent (1 1/2%) Agricultural One Percent (1%) Special Class One and One Half Percent (1 1/2) SECTION 41. Additional Levy for the Science and Education Fund. In addition to the basic ad valorem tax on real property imposed in the preceding Section, an annual ad valorem tax of one percent of the assessed value is hereby levied on all real property in the Municipality, the proceeds of which shall accrue to the Science and Education Fund. SECTION 42. Exemptions from Real Property Tax. The following are exempted from payment of the 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, parsonages 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, indirectly, 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; cHAaEC (d) All real property owned by duly registered cooperatives as provided for under R.A. No. 6938; and (e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein, any exemption from payment of real property tax previously granted to, or presently enjoyed by all persons, whether natural or juridical, including all government owned or controlled corporations are hereby withdrawn upon the effectivity of this ordinance SECTION 43. Additional Ad Valorem Tax on Idle Land. An annual ad valorem tax is hereby imposed on idle lands at the rate of two percent (2%) of the assessed value of the property which shall be an addition to the basic real property tax. SECTION 44. Idle Lands, Coverage. For purposes of real property taxation, idle lands shall include the following: (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 as idle lands. Land actually used for grazing purposes shall likewise not be considered as idle lands. caEIDA (b) Lands, other than agricultural, located in a municipality, more than one thousand (1,000) square meters in area, one half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of 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 the additional tax provided that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivisions, and shall be subject to the additional tax payable by the subdivision owner or operator. SECTION 45. Exemption. The additional idle land tax shall not apply to property owners or persons having legal interest therein who are unable to improve, utilize or cultivate their lands due to any of the following causes: (a) Adverse peace and order conditions or civil disturbance as certified to by authorized PNP officer in the Municipality provided however, that if within one year upon restoration of the peace and order in the locality as certified by said PNP official, the said land remains unimproved, unutilized or uncultivated, the additional tax provided in the next preceding Section shall be imposed. (b) Financial losses of the owner due to fire, flood, typhoon, earthquake and other causes of similar nature declared by the owner in a sworn statement to be submitted to the Municipal Assessor stating the grounds therefore which shall be accompanied by a certification from the proper office or agency in the Municipality. If the idle land is not improved to the extent provided in the preceding Section within two years from the date of the occurrence of the loss, the tax provided under Section 43 shall be imposed; (c) Existing court litigation involving the land subject to tax mentioned in this Section under which the case is pending, unless said land is not improved within one year after the final adjudication of the case to the extent provided for in the next preceding Section, in which case the tax shall be imposed in accordance with Section 43. EcHTDI (d) Unfavorable physical factors such as rocky nature of ground which render the land unsuitable for cultivation or uneven topography as to render it unsuitable for fishpond or aquaculture as certified by the Municipal Agriculturist or, in his absence, by the Department of Agriculture. SECTION 46. Listings of Idle Lands by the Assessor. The Municipal Assessor shall make and keep an updated record of all idle lands located in the Municipality and for purposes of collection, he shall furnish copy thereof to the Municipal Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein, of the imposition of the additional tax. CHAPTER 8 Collection of Real Property Tax SECTION 47. Date of Accrual of Tax. The real property tax shall accrue on the first day of January of each year and from that date shall constitute a lien on the property which shall be superior to any lien, mortgage or encumbrance or any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SECTION 48. Collection of Tax. The collection of the real property tax with interest thereon and related expenses, and the enforcement of remedies provided in this Title and any applicable laws shall be the responsibility of the Municipal Treasurer. He may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay provided that the Barangay Treasurer is properly bonded for the purpose. SECTION 49. Notice of Time for Collection of Tax. The Municipal Treasurer shall, on or before the thirty-first (31st) day of January of each year, post the notice of the date when the basic real property tax, special education fund tax, and additional tax on idle lands, 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 municipality once a week for two consecutive weeks. AISHcD SECTION 50. Payment of Real Property Taxes in Installments. The owner of the real property or the person having legal interest therein may pay the basic real property tax, the special education fund tax and the idle land tax 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 (30) of June; the third installment, on or before the thirtieth (30) of September, and the last installment on or before the thirty-first (31st) of December each year. Both the real property tax and the special education fund tax shall be collected together. In case only a portion of the tax is paid, such payment shall be equally divided and applied to both. SECTION 51. Application of Payments. Payments of real property taxes shall first be applied to prior year's delinquencies, interests, and penalties, if any, and only after said delinquencies are settled, may tax payments be credited for the current period. SECTION 52. Advanced and Prompt Payment Discounts. (a) If the basic real property tax and the additional tax accruing to the special and/or the idle land tax imposed thereon are paid in advance for the whole year on any year during the period from the first day of January, to the thirty-first (31st) day of March, the taxpayer shall be entitled to a discount of twenty percent (20%) of the amount of the tax due and payable. EHaCID (b) If the real property taxes paid on time in accordance with the prescribed schedule of payments as provided in Section 50 of this Title, the taxpayer shall be entitled to a discount to ten (10) percent of the amount of tax due thereon. SECTION 53. Payment Under Protest. (a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words "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 thereof. (b) The tax on a portion thereof paid under protest shall be held in trust by the Municipal Treasurer. Fifty (50) percent of the tax paid under protest, shall, however, be distributed in accordance with the provisions of Chapter 7, Book II of R.A. 7160. (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 protestant, or applied as tax credit against the protestant's existing or future tax liability. (d) In the event that the protest is denied or upon the lapse of the sixty (60)-day period prescribed in paragraph (a) hereof, the taxpayer may avail of remedies provided for in Chapter 3, Book II of R.A. 7160. DcTAIH SECTION 54. Interest on Unpaid Real Property Tax. Failure to pay the basic real property tax on any other tax levied in this Title upon the expiration of the periods prescribed in Section 50 hereof, or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two (2%) percent per month on the unpaid amount or fraction thereof, until the delinquent tax shall have been fully paid provided that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 55. Notice of Delinquency in the Payment of Real Property Tax. (a) When the real property tax or any other tax imposed in this Title 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 also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the municipality. (b) The notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at anytime before the distraint of personal property, payment of the tax with surcharges, interests and penalties may be made in accordance with Section 54 of this Title, 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 is contested administratively or judicially pursuant to the provisions of this Title, and the pertinent provisions of Book II, R.A. 7160, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of 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. STaCIA CHAPTER 9 Tax on Transfer of Real Property Ownership SECTION 56. Levy on Transfer of Real Property Ownership. (a) There is hereby imposed a tax on the sale, barter, or any other mode of transferring ownership or title of real property at the rate of one-half (1/2) of one (1%) percent of the total consideration involved in the acquisition of the property or of the fair market value, in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The fair market value as used herein shall be that reflected in Chapter 3 of this Title. (b) For this purpose, the Registrar of Deeds in the Municipality shall, before registering any deed, require 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. Notaries 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 57. Time of Payment. It shall be the 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 owners' death. SECTION 58. Notification of Transfer of Real Property Ownership. (a) Any person, natural or juridical, who transfer real property ownership to another shall accordingly notify the Municipal Assessor within sixty (60) days from the date of such transfer which shall be determined on the basis of documents required in Section 7 and 8 of this Title. (b) In addition to the notice of transfer, the previous property owner shall likewise surrender to the Municipal Assessor the tax declaration covering the subject property in order that the same may be cancelled from the assessment records. However, if said previous owner still owns property in the Municipality other than the property alienated, he shall, within the prescribed period of sixty (60) days, file with the Municipal Assessor an amended sworn declaration of the true value of the property or properties he retains in accordance with provisions of Section 7 and 8 hereof. EIcSTD Failure to comply with this provision shall subject any person or officers of juridical entities liable to pay a fine of One Thousand Pesos (P1,000.00). SECTION 59. Exemption from Payment of this Tax. The sale, transfer, or other dispositions of real property pursuant to R.A. 6657 shall be exempted from the payment of this tax. SECTION 60. Surcharge in Unpaid Transfer of Property Ownership Tax. The sale, transfer, or other dispositions of real property pursuant to R.A. 6657 shall be exempted from the payment of this tax. SECTION 61. Surcharges in Unpaid Transfer of Property Ownership Tax. A surcharge of twenty (20%) percent of the amount of tax due on the transfer of real property ownership shall be imposed on any real property owner transferring or alienating ownership in the Municipality who fails to pay the tax or any portion thereof, within the period prescribed aside from the two (2%) percent interest therein from the date it is due until the full amount is paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. CHAPTER 10 Administrative Provisions for Collection of Real Property Tax SECTION 61. Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other tax levied in this Title, the Municipal Treasurer may avail of remedies by administrative or judicial action. The administrative remedies which are summary in nature are: (a) Levy on real property, and (b) Sale of real property at public auction. The judicial remedy is availed of in the court of appropriate jurisdiction. These remedies are cumulative, simultaneous and unconditional, that is, any or use of one remedies or combination thereof may be resorted to and the use or non-use of one remedy shall not be a bar against the institution of the others. Formal demand for the payment of the delinquent taxes and penalties due is not a pre-requisite to such remedies. The notice of delinquency required in Section 55 of this Title shall be sufficient for the purpose. SETAcC SECTION 62. Local Government Lien. The basic real property tax and any other tax levied under this Title constitute a lien of 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 the tax and the related interests and expenses. SECTION 63. 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 Title, 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. Levy on real property shall be made in the manner herein set forth: (a) The Municipal Treasurer when issuing a warrant of levy shall prepare the duly authenticated certificate showing the name of the delinquent property owner or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. (b) The warrant shall be mailed to or served upon the delinquent real property owner or person having legal interest therein. In case he is out or can not be located, to the occupant or administrator of the subject property. (c) Written notice of levy with the attached warrant shall be mailed to or served upon the Municipal Assessor and the Registrar of Deeds of the Municipality of Navotas. ADHaTC (d) The Assessor and Registrar of Deeds shall annotate the levy on the tax declaration and certificate of title, respectively. (e) The levying officer shall submit a written report on the levy to the sanggunian concerned within ten (10) days after receipt of the warrant by the property owner or person having legal interest in the property. SECTION 64. Advertisement and Sale. Within thirty (30) days after service of the warrant or levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a reusable 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 conspicuous and publicly accessible place 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. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the 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. DHSCEc Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sanggunian, 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 sale and brief description of the proceedings provided that, proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. SECTION 65. 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 representative, shall have the right to redeem the property upon payment to the local treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of not more than two (2%) percent per month on the purchase price from the date of sale to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the local 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 (2%) percent per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 66. Final Deed To Purchaser. 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 said property free from lien of the delinquent tax, interest due thereon and expenses of sale. caTIDE SECTION 67. 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 the 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 Registrar of Deeds concerned, upon registration with his office of any such declaration or forfeiture, to transfer the title of the forfeited property to the Municipality concerned 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 the real property tax and the related interest and costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the Municipality of Navotas. cdll SECTION 68. Further Distraint or Levy. Levy may be repeated if necessary on the same property subject to tax until the full amount due, including all expenses, is collected. SECTION 69. Certification of Municipal Treasurer on Delinquencies Remaining Uncollectible. The Municipal Treasurer or their deputies shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year and a statement of the reason or reasons for such non-collection or non-payment, and shall submit said document to the Sanggunian on or before December thirty-first (31st) 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 in this Title. SECTION 70. Periods within which to Collect Real Property Taxes. The basic real property tax and any other tax levied under this Title shall be collected within five (5) years from the date they become due. No action for 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 thereof within (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 during which: (a) The Municipal Treasurer is legally prevented from collecting the tax; (b) The owner of the property or the person having legal interest therein requests for re-investigation and executes a waiver in writing before the expiration of the period within which to collect; and (c) The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. HTScEI SECTION 71. Distribution of Proceeds. (a) The proceeds of the basic real property tax including interest thereon, and proceeds from use, lease, disposition, sale or redemption of property acquired at a public auction shall be distributed in accordance with the provisions of Title II, Book II of R.A. 7160. (b) The special education fund tax shall accrue entirely with the Municipality. (c) The additional tax on idle lands shall accrue equally to the Municipality and Metro Manila Authority in accordance with Section 274 thereof. SECTION 72. Applicability of Pertinent Laws. The applicable and pertinent provisions of Title II, Book II of R.A. 7160 in the administration and enforcement of real property taxation is herewith adopted and shall apply to all matters of real property taxation in their jurisdiction. TITLE III Tax on Business CHAPTER 11 Scope and Definitions SECTION 73. Scope. The Municipality hereby levy taxes on all business that is within its authority to tax as enumerated in Chapter 2, Book II R.A. 7160. SECTION 74. Definitions. 1) Agricultural Product. 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 and animal products, whether in their original form or not. The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market. To be considered an " agricultural product ", whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. "Agricultural products", as defined, include those that have undergone not only simple but even sophisticated processes employing advanced technological means in packaging; like dressed chicken or ground coffee on plastic bags or styropor or other packaging materials intended to process and prepare the products for the market. TCaAHI 2) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; 3) Amusement Device refers to machines or apparatuses for visual entertainment, games of skill or similar amusements; 4) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; 5) 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 the regular dance orchestra or musicians hired for the purpose; otherwise the place shall be classified as a dance hall or night or day club. A cocktail lounge, beer garden, or pub house is considered a bar even if there are no hostesses or waitresses to entertain customers; 6) Business means trade or commercial activity regularly engaged in as means of livelihood or with a view to profit; 7) Banks and Other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stocks markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder; 8) Calling means one's regular business, trade, profession, vocation or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, hostesses, masseurs, commercial stewards and stewardesses, etc. TEAICc 9) Capital Investment is the capital which a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; 10) Carinderia refers to any public eating place where foods already cooked are served at a price; 11) Charges refer to pecuniary liability, as rents or fees against persons or property; 12) Contractor includes persons, natural or juridical, not subject to professional tax under Article 229 of this Rule, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this Title, the term "contractor" shall include general engineering, general building and specialty contractors as defined under applicable laws; filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the operation of smelting plants; engraving, plating, and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipments, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planing of surfacing and re-cutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of cry-cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, message clinics, sauna, Turkish and Swedish baths, slenderizing and body building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths, and house or sign painters; printers, bookbinders, lithographers; publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors cDCHaS 13) Corporation includes partnerships, no matter how created or organized, joint stock companies, joint accounts (cuentas en participation) , associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations of the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term " resident foreign " when applied to a corporation, means a foreign corporation not otherwise organized under the laws of the Philippines, but engaged in trade or business within the Philippines. 14) Countryside and Barangay Business Enterprise refer to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as "Magna Carta for Countryside and Barangay Business Enterprise " (Kalakalan 20); 15) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market; 16) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include a public officer in the discharge of his official duties; 17) 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; SEHACI 18) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits received during the taxable quarter for the person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT); 19) Levy means an imposition or collection of an assessment, tax, tribute or fine; 20) Manufacturer includes every person who, by physical or chemical process, alters the extension texture or form or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use or uses of which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw materials or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process, combines any such raw material or manufactured or partially manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his use or consumption; EScAHT 21) Marginal Farmer or Fisherman refers to individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family, and whose annual net income from farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; 22) 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, amphibian trucks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; 23) Municipal Waters include not only streams, lakes, and tidal waters within the municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicular to the general coasting from points where the boundary lines of the municipality or city touch the sea at low tide and third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities; 24) Night or Day Club includes any place frequented at nighttime or daytime as the case may be where patrons are served food or drinks and are allowed to dance with their partners or with professional hostesses furnished by the management; 25) Occupation means one's regular business or employment, or an activity which principally takes up one's time, thought and energies. It includes any calling, business, trade, profession or vocation; CHIScD 26) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; 27) Peddler means any person who, either for himself or on commission, travels from place to place and sell his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Rule; 28) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; 29) Privately-Owned Public Market means those market establishments including shopping centers funded and operated by private persons, natural or juridical, under government permit; 30) Producer means essentially the same as a "manufacturer", except that it is more commonly used to denote a person who raises agricultural crops and puts them in a marketable condition; 31) 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: cDCHaS a) Sells or offers for sale, buys or offers to buy, lists, or solicits for prospective purchase, sale or exchange of real estate or interest therein; b) or negotiates loans on real estate; c) or leases or offers to lease, or rents or places for rent or collects rents from real estate or improvements thereon; d) or shall be employed by or on behalf of the owner or owners of lots or other parcels of real estate at a stated salary, on 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 functions of a real estate broker. One act of a character embraced within the above definition shall constitute the person performing or attempting to perform the same real estate broker. The foregoing definitions do not include a person who shall directly perform any of the acts aforesaid with reference to his own property, where such acts are performed in the regular course of or as an incident to the management of such property; nor shall they apply to persons acting pursuant to a duly executed power-of-attorney from the owner authorizing final consumption by a performance of a contract conveying real estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or assigned in bankruptcy or insolvency or to any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trust. ICASEH 32) Real Estate Dealer includes any person engaged in the business of buying, selling, exchanging, leasing, or renting property as principal and holding himself out as a full or part-time dealer in real estate or as an owner of rental property or properties rented or offered for rent for an aggregate amount of One Thousand (P1,000.00) Pesos or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the owner or sub-lessor of property rented or offered for rent for an aggregate amount of One Thousand (P1,000.00) Pesos or more a year, an owner of sugar lands subject to tax under Commonwealth Act No. 567 shall not be considered a real estate dealer under this definition; 33) Rental means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing; 34) Residents refer to the natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city, or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; 35) Restaurant is any establishment offering to the public regular and special meals or menu, cooked foods and short orders. This term includes caterers; 36) Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold; 37) Services means the duties, works or functions performed or discharged by a government officer, or by a private person contracted by the government as the case may be; AHEDaI 38) Shopping Center means a building, establishment, or a place, or parts thereof, leased to several different persons but not less than ten (10) persons to be used principally by them, separately for selling assorted, non-perishable and dry goods merchandise or articles, including refrigerated goods; 39) Tax means an enforced contribution, usually monetary in form, levied by the law-making body on persons or property subject to its jurisdiction for the precise purpose of supporting governmental needs; 40) Vessel includes every type of boat, craft, or other artificial contrivance used, or capable of being used, as a means of transportation of water; 41) Wharfage means a fee assessed against the cargo of a vessel engage in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel; and 42) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user. CHAPTER 12 Graduated Tax on Business SECTION 75. Imposition of Tax. These is hereby imposed on the following persons, natural or juridical, who establish, operate, conduct or maintain their respective businesses within the Municipality of Navotas, a graduated business tax in the amounts hereafter prescribed: (Note: paragraph a, is amended by Pambayang Ordinansa Blg. 93-03) a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, accordance with the following schedule: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year: Per Annum: Less than P10,000.00 P 173.00 P 10,000 or more but less than 15,000.00 231.00 15,000 or more but less than 20,000.00 317.00 20,000 or more but less than 30,000.00 462.00 30,000 or more but less than 40,000.00 693.00 40,000 or more but less than 50,000.00 866.00 50,000 or more but less than 75,000.00 1,386.00 75,000 or more but less than 100,000.00 1,733.00 100,000 or more but less than 150,000.00 2,310.00 150,000 or more but less than 200,000.00 2,888.00 200,000 or more but less than 300,000.00 4,043.00 300,000 or more but less than 500,000.00 5,775.00 500,000 or more but less than 750,000.00 8,400.00 750,000 or more but less than 1,000,000.00 10,500.00 1,000,000 or more but less than 2,000,000.00 14,438.00 2,000,000 or more but less than 3,000,000.00 17,325.00 3,000,000 or more but less than 4,000,000.00 20,790.00 4,000,000 or more but less than 5,000,000.00 24,255.00 5,000,000 or more but less than 6,000,000.00 25,594.00 6,000,000 or more but less than 7,000,000.00 26,873.00 7,000,000 but less than 20,000,000.00 not exceeding thirty-eight (38%) percent of one (1%) percent More than 20,000,000.00 not exceeding thirty-six (36%) percent of one (1%) percent The preceding rates shall apply only to amount of domestics sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated in paragraph (c) of this Section. cEASTa (Note: paragraph b, is amended by Pambayang Ordinansa Blg. 93-03) b) on wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year: Per Annum: Less than P1,000.00 P 19.00 P 1,000 or more but less than 2,000.00 35.00 2,000 or more but less than 3,000.00 53.00 3,000 or more but less than 4,000.00 76.00 4,000 or more but less than 5,000.00 105.00 5,000 or more but less than 6,000.00 128.00 6,000 or more but less than 7,000.00 151.00 7,000 or more but less than 8,000.00 174.00 8,000 or more but less than 10,000.00 197.00 10,000 or more but less than 15,000.00 231.00 15,000 or more but less than 20,000.00 289.00 20,000 or more but less than 30,000.00 347.00 30,000 or more but less than 40,000.00 462.00 40,000 or more but less than 50,000.00 693.00 50,000 or more but less than 75,000.00 1,040.00 75,000 or more but less than 100,000.00 1,386.00 100,000 or more but less than 150,000.00 1,964.00 150,000 or more but less than 200,000.00 2,541.00 200,000 or more but less than 300,000.00 3,465.00 300,000 or more but less than 500,000.00 4,620.00 500,000 or more but less than 750,000.00 6,930.00 750,000 or more but less than 1,000,000.00 9,240.00 1,000,000 or more but less than 2,000,000.00 10,500.00 2,000,000 or more at a rate not exceeding seventy-five (75%) percent of one (1%) percent. The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this section. (Note: paragraph c, is amended by Municipal Ordinance No. 94-04) c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed in paragraphs (a), (b) and (D) of this Section; (1) Rice and Corn (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or not; AICTcE (3) Cooking oil and gas; (4) Laundry soap, detergents and medicines; (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 For those of this section, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a), (b) and (d) of this section. d) On contractors and other independent contractors, in accordance with the following schedule: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year: Per Annum: Less than P5,000.00 P29.50 P 5,000 or more but less than P10,000.00 64.60 10,000 or more but less than 15,000.00 109.50 15,000 or more but less than 20,000.00 173.00 20,000 or more but less than 30,000.00 289.00 30,000 or more but less than 40,000.00 404.00 40,000 or more but less than 50,000.00 578.00 50,000 or more but less than 75,000.00 924.00 75,000 or more but less than 100,000.00 1,386.00 100,000 or more but less than 150,000.00 2,079.00 150,000 or more but less than 200,000.00 2,772.00 200,000 or more but less than 250,000.00 3,812.00 250,000 or more but less than 300,000.00 4,851.00 300,000 or more but less than 400,000.00 6,468.00 400,000 or more but less than 500,000.00 8,663.00 500,000 or more but less than 750,000.00 9,713.00 750,000 or more but less than 1,000,000.00 10,763.00 1,000,000 or more but less than 2,000,000.00 12,075.00 2,000,000 or more at a rate not exceeding seventy-five (75%) percent of one (1%) percent. e) On retailers: Gross Sales/Receipts Rate of Tax for the Preceding Year: Per Annum More than P30,000.00 but less than P400,000.00 2% More than P400,000.00 1% The rate of two (2%) percent per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00), while the rate of one (1%) percent per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). TIADCc Barangays shall have the exclusive power to levy taxes, as provided under P.D. 7160 on gross sales or receipts of the preceding calendar year of Thirty Thousand Pesos (P30,000.00) or less. f) Owners or operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias and food caterers shall pay the tax in accordance with the following: With gross annual sales and/or receipts for the preceding year in the amount of : Tax Per Annum Less than P2,000.00 P 30.00 P 2,000 or more but less than P 3,750 50.00 3,350 or more but less than 4,500 70.00 4,500 or more but less than 6,125 90.00 6,125 or more but less than 7,250 110.00 7,250 or more but less than 8,750 130.00 8,750 or more but less than 10,275 150.00 10,275 or more but less than 12,125 180.00 12,125 or more but less than 15,250 220.00 15,250 or more but less than 16,750 250.00 16,750 or more but less than 18,250 270.00 18,250 or more but less than 20,625 290.00 20,625 or more but less than 23,375 350.00 23,375 or more but less than 27,000 400.00 27,000 or more but less than 30,000 450.00 30,000 or more but less than 33,000 500.00 33,000 or more but less than 35,875 550.00 35,625 or more but less than 40,625 610.00 40,625 or more but less than 45,000 660.00 45,000 to 50,000 750.00 For every P1,000 or fraction thereof in excess of P50,000 5.00 g) Owners or operators of bar, beer garden, cocktail lounge, day and night club, pub house, and sing-along or karaoke bars shall pay the tax in accordance with the following schedule: CHDAEc With gross annual sales and/or receipts for the preceding calendar year in the amount of : Tax Per Annum Less than P2,000.00 P 40.00 P 2,000 or more but less than P 3,750 75.00 3,750 or more but less than 4,500 90.00 4,500 or more but less than 6,125 122.50 6,125 or more but less than 7,250 145.00 7,250 or more but less than 8,750 175.00 8,750 or more but less than 10,275 205.50 10,275 or more but less than 12,125 242.50 12,125 or more but less than 15,250 305.00 15,250 or more but less than 16,750 335.00 16,750 or more but less than 18,250 365.00 18,250 or more but less than 20,625 412.50 20,625 or more but less than 23,375 467.50 23,375 or more but less than 27,000 540.00 27,000 or more but less than 30,000 600.00 30,000 or more but less than 33,000 660.00 33,000 or more but less than 35,875 717.50 35,875 or more but less than 40,625 812.00 40,625 or more but less than 45,000 910.00 45,000 to 50,000 1,000.00 For every P1,000 or fraction thereof in excess of P50,000.00 10.00 h) On banks and other financial institutions, at a rate not exceeding fifty (50%) percent of one (1%) percent on the gross receipts of the preceding calendar year derived from interest, commissions, and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property, insurance premium. All other income and receipts of banks and financial institutions not otherwise enumerated above shall be excluded from the computation of taxes. i) On peddlers engaged in the sale of any merchandise or article of commerce, at a rate not exceeding Fifty Pesos (P50.00) per peddler annually. Delivery trucks, vans, or motor vehicles used by manufacturers, producers, wholesalers, dealers, or retailers enumerated in this Chapter shall be exempt from the peddlers tax imposed in this Section. cTESIa j) Real estate dealers shall pay the tax in accordance with the following schedule: Tax Per Annum 1. Subdivision operators, per square P0.50 The tax shall be based on the total area of the remaining lots titled in the name of the subdivision operator. 2. Lessors or sub-lessors of real estate including accessories, apartels, pension inns, apartments, condominia, house for lease, rooms and spaces for rent shall pay the tax in accordance with the following schedule: Those with gross receipts for the preceding calendar year in the amount of : Tax Per Annum Less than P1,000 Exempt P 1,000 or more but less than P 4,000.00 30.00 4,000 or more but less than 10,000.00 75.00 10,000 or more but less than 20,000.00 225.00 20,000 or more but less than 30,000.00 450.00 30,000 to P50,000 750.00 For every P1,000 in excess of P50,000 for real property used for purposes other than residential 15.00 For every P5,000 in excess of P50,000 for real property used for residential purposes 10.00 For newly started business, the initial tax shall be the rate of 50.00 With gross annual receipts for the preceding calendar year: Tax Per Annum Less than P10,000 P 250.00 P 10,000 or more but less than P 50,000.00 500.00 50,000 or more but less than 100,000.00 750.00 100,000 or more but less than 200,000.00 1,500.00 200,000 or more but less than 400,000.00 2,250.00 400,000 or more but less than 700,000.00 4,000.00 700,000 or more but less than 1,000,000.00 6,000.00 1,000,000 or more but less than 1,500,000.00 8,750.00 1,500,000 or more but less than 2,000,000.00 10,000.00 2,000,000 or more but less than 3,000,000.00 13,750.00 3,000,000 or more but less than 5,000,000.00 16,000.00 5,000,000 or more but less than 6,500,000.00 20,000.00 6,500,000 or more but less than 8,000,000.00 25,000.00 8,000,000 or more but less than 10,000,000.00 31,500.00 For every P500,000 in excess of P10,000,000.00 1,000.00 For newly started business, the initial tax shall be the minimum prescribed above. k) Owners or operators of privately-owned public markets and shopping centers shall pay the tax in accordance with the following schedule: Those with gross receipts for the preceding quarter in the amount of : Tax Per Quarter Less than P5,000.00 P 185.00 P 5,000 or more but less than P 10,000.00 375.00 10,000 or more but less than 20,000.00 750.00 20,000 or more but less than 30,000.00 1,125.00 30,000 or more but less than 40,000.00 1,500.00 40,000 or more but less than 50,000.00 1,875.00 50,000 or more but less than 60,000.00 2,250.00 60,000 or more but less than 70,000.00 2,625.00 70,000 or more but less than 80,000.00 3,000.00 80,000 or more but less than 90,000.00 3,375.00 90,000 to P100,000 3,750.00 For every P1,000 in excess of P100,000.00 30.00 For newly started privately-owned public markets, the tax shall be the minimum prescribed above. l. On owners or operators of amusements places such as bowling alleys, billiards halls, pool rooms, video game parlors, bath houses and resorts with swimming pools. cHITCS Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year: Per Annum: Less than P1,000.00 P 20.00 P 1,000 or more but less than P 2,000.00 40.00 2,000 or more but less than 3,000.00 60.00 3,000 or more but less than 4,000.00 80.00 4,000 or more but less than 5,000.00 100.00 5,000 or more but less than 6,000.00 120.00 6,000 or more but less than 7,000.00 140.00 7,000 or more but less than 8,000.00 160.00 8,000 or more but less than 10,000.00 200.00 10,000 or more but less than 15,000.00 300.00 15,000 or more but less than 20,000.00 400.00 20,000 or more but less than 30,000.00 600.00 30,000 or more but less than 40,000.00 800.00 40,000 or more but less than 50,000.00 1,000.00 50,000 or more but less than 75,000.00 1,500.00 75,000 or more but less than 100,000.00 2,000.00 100,000 or more but less than 150,000.00 3,000.00 150,000 or more but less than 200,000.00 4,000.00 200,000 or more but less than 300,000.00 6,000.00 300,000 or more but less than 500,000.00 10,000.00 500,000 or more but less than 750,000.00 15,000.00 750,000 or more but less than 1,000,000.00 20,000.00 1,000,000 or more but less than 2,000,000.00 40,000.00 2,000,000 or more at a rate not exceeding seventy-five (75%) percent of one (1%) percent. CHAPTER 13 Special Provisions SECTION 76. Newly Operated Business. For a newly started business falling under paragraphs (a), (b), (c), (d), (e), (f), or (g) of Chapter 75, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall be one-fourth (1/4) of one-tenth (1/10) of one (1%) percent of the capital investment, but in no case shall it be less than the minimum provided therefor by the pertinent schedule. However, in succeeding quarter or quarters, in case the business opens before the last quarter of the year, the tax shall be based on the gross sales/receipts for the preceding quarter at the rate of one-fourth (1/4) of the annual rates fixed in the pertinent schedule of paragraphs (a), (b), (c), (d), (e), (f), or (g), as the case may be. In the succeeding years, regardless of when the business started to operate, the tax shall be based on the gross sales/receipts for the preceding calendar year, or any fraction thereof, as provided in the pertinent schedule. SECTION 77. Retirement of Business. a) Any person, natural or juridical, subject to the tax on businesses under Section 75 of this Chapter shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the calendar year. For purposes hereof, termination shall mean that business operation are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as contemplated in this Section. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered for the record purposes in the course of the renewal of the permit or license to operate the business. DTcASE The treasurer shall see to it that the payments of taxes of a business is not avoided by simulating the termination or thereof. For this purpose, the following procedural guidelines shall be strictly observed: 1) The treasurer shall assign every application for the termination or retirement of business to an inspector in his office, who shall go to the address of 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 treasurer shall recommend to the mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continue to become liable for the payment of all the taxes, fees and charges imposed thereon; and 2) In the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax fee for the transfer of the business to him under this Section prescribing such tax. b) 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 or terminated. c) The permit issued to a business retiring or terminating its operations shall be surrendered to the treasurer who shall forthwith cancel the same and record such cancellation in his book. DaIAcC SECTION 78. Related or Combined Business. a) The conduct of operation of two or more related businesses provided in Section 75 of this Chapter by any one person, natural or juridical, shall require the issuance of separate permit or license to each business. b) If a person conducts or operates two (2) or more related businesses which are subject to the same rate of imposition, the tax shall be computed on the basis of combined total gross sales or receipts of the said two (2) or more related businesses. c) If, however, the businesses operated by one person are governed by separate tax schedules or the rates of the taxes are different, the taxable gross sales of receipts of each business shall be computed on the basis of the appropriate schedule. d) Where a person operates any of the businesses mentioned in paragraphs (a), (b), (c), (d), (e), (f) or (g), of Chapter 75 together with any of the businesses for which fixed taxes are provided in this Chapter, the sale or receipts of the former for the purpose of computing the taxes due under the paragraph concerned. SECTION 79. Situs of the Tax. a) For purposes of collection of the taxes under Section 75 of this Chapter, manufacturers, assemblers, repackers, brewers, distillers, rectifiers and compounders of liquors, 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 shall record the sale in the branch or sales outlet making the sales or transaction, and the tax thereon shall accrue and shall be paid in the municipality where such branch or sales outlet is located. In cases where there is no such branch or sales outlet in the 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 municipality. CADSHI b) The following sales allocation shall apply to manufacturers, assemblers, contractors, producers, and exporters with factories, project offices, plants and plantations in the pursuits of their business: 1) Thirty (30%) percent of all sales recorded in the principal office shall be taxable by the municipality where the principal office is located; and 2) Seventy (70%) percent of all sales recorded in the principal office shall be taxable by the 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 factory is located, said seventy (70%) percent mentioned in the paragraph (b) of subsection (2) above shall be divided as follows: 1) Sixty (60%) percent to the city or municipality where the factory is located; and 2) Forty (40%) percent to the municipality where the plantation is located. d) In cases where manufacturer, assembler, producer, exporter or contractor has two (2) or more factories, project offices, plant or plantations located in different localities, the seventy (70%) percent sales allocation mentioned in sub-paragraph (b) or 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. EcSCHD 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. CHAPTER 14 Fixed Tax on Business SECTION 80. Imposition of Tax. There is hereby imposed, as herein below specified, taxes on the following business in the municipality: a) On dealers in fermented liquors, distilled spirits, and/or wines: 1. Wholesale dealers in foreign liquors P 1,000.00 2. Wholesale dealers in domestic liquors 500.00 3. Retail dealers in foreign liquors 300.00 4 Retail dealers in domestic liquors 150.00 5. Wholesale dealers in vine 100.00 6. Retail dealers in vie liquors 50.00 7. Retail dealers in tuba, basi, and/or tapuy 50.00 b) On dealers in tobacco: 1. Retail leaf tobacco dealers P 75.00 2. Wholesale leaf tobacco dealers 300.00 3. Retail tobacco dealers 75.00 4. Wholesale tobacco dealers 300.00 c) On owners or operators of amusement/vending devices: 1. Each jukebox machine P 200.00 2. Each machine or apparatus for visual entertainment 100.00 3. Each apparatus for weighing person 50.00 4. Each machine for dispensing or vending softdrinks and other articles 300.00 5. Each machine or apparatus for printing letters or numbers 60.00 6. Each similar device for vending games of skill or amusement 75.00 7. For each coin or token operated amusement machine or apparatus 300.00 8. Circuses, carnivals, and the like per day: For the first ten (10) days 200.00 For each day thereafter 25.00 9. Side shows, per booth: For the first ten (10) days 100.00 For each day thereafter 15.00 10. Merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries or similar contrivances: For the first ten (10) days 200.00 For each day thereafter 15.00 d) On owners and operators of private cemeteries or memorial parks: 1. With an area of less than 2 hectares P 500.00 2. 2 hectares but not more than 5 hectares 1,000.00 3. More than five (5) hectares 2,000.00 e) Fishponds, fishpens, or fish breeding grounds per hectare or fraction thereof P 15.00 f) Rice or corn mills, mainly milling for other persons with total capacity, per machine as follows: 1. Corn mill, not exceeding one hundred cavans per 12 hr. capacity P 22.50 2. Corn mill, exceeding 100 cavans per 12 hr. capacity 33.75 3. "Kiskisan" not exceeding 100 cavans of palay per 12 hr. capacity 37.50 4. "Kiskisan" not exceeding 100 cavans of palay per 12 hr. capacity 56.25 5. "Cono" not exceeding 100 cavans of palay per 12 hr. capacity 150.00 6. "Cono" not exceeding 200 cavans of palay per 12 hr. capacity 300.00 7. "Cono" not exceeding 300 cavans of palay per 12 hr. capacity 450.00 8. "Cono" not exceeding 400 cavans of palay per 12 hr. capacity 675.00 9. "Cono" not exceeding 500 cavans of palay per 12 hr. capacity 975.00 10. "Cono" not exceeding 600 cavans of palay per 12 hr. capacity 1,350.00 11. "Cono" not exceeding 700 cavans of palay per 12 hr. capacity 1,875.00 12. "Cono" not exceeding 800 cavans of palay per 12 hr. capacity 2,400.00 13. "Cono" not exceeding 900 cavans of palay per 12 hr. capacity 3,000.00 14. "Cono" not exceeding 1,000 cavans of palay per 12 hr. capacity 3,600.00 15. "Cono" over 1,000 cavans of palay per 12 hr. capacity 4,200.00 g) Cold Storage and refrigeration cases: 1. Refrigeration or cold storage unit: With total cold storage capacity: Not exceeding 5 cu.m. P 150.00 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 2. Refrigerating cases: Less than 5 cu.m. 7.50 Over 5 cu.m. 15.00 h) Nursery, vocational and other schools not regulated by the Department of Education Culture and Sports: With 5 or less students P 75.00 Over 5 but not more than 20 students 150.00 Over 20 students 300.00 i) Dancing schools/Driving schools/Speed reading/EDP/Judo Karate, etc.: 1. With 100 or more students P 450.00 2. With 50 to 99 students 300.00 3. With 25 to 49 students 225.00 4. With less than 25 students 150.00 j) Car exchange on consignment basis only: For an enclosure of 500 sq. m. or less P 225.00 For an enclosure of more than 500 sq.m. 300.00 If car exchange are being operated on a buying and selling basis, they are covered by the graduated business tax on retailers, independent wholesalers and distributors, under Section 75. k) Storage of flammable, combustible or explosive substance: a) Flammable liquids Flammable liquids with flash point at 20 F or below, such as gasoline and other carbon besolphide, naphta, benzol allodin and acetone: Tax Per Annum Over 5 to 25 gals. P 7.50 Over 25 to 50 gals. 20.00 Over 50 to 100 gals. 40.00 Over 100 to 500 gals. 80.00 Over 500 to 1,000 gals. 120.00 Over 1,000 to 1,500 gals. 160.00 Over 1,500 to 2,000 gals. 200.00 Over 2,000 to 2,500 gals. 240.00 Over 2,500 to 3,000 gals. 320.00 Over 3,000 to 3,500 gals. 400.00 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. 800.00 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. 3,200.00 Over 1,500,000 gals. 4,000.00 Flammable liquids with flash point at above 20 F and below 70 F such as alcohol, amyl-acetate, toluol, ethyl acetate: Over 5 to 25 gals. P 15.00 Over 25 to 50 gals. 20.00 Over 50 to 100 gals. 30.00 Over 100 to 500 gals. 50.00 Over 500 to 1,000 gals. 80.00 Over 1,000 to 5,000 gals. 200.00 Over 5,000 to 25,000 gals. 400.00 Over 25,000 to 50,000 gals. 800.00 Over 50,000 gals. 1,000.00 Flammable liquids with flash point at 70 F and below 70 F such as alcohol, amyl-acetate, toluol, ethyl acetate: Over 5 to 25 gals. P 15.00 Over 25 to 50 gals. 20.00 Over 50 to 100 gals. 30.00 Over 100 to 500 gals. 50.00 Over 500 to 1,000 gals. 80.00 Over 1,000 to 5,000 gals. 200.00 Over 5,000 to 25,000 gals. 400.00 Over 25,000 to 50,000 gals. 800.00 Over 50,000 gals. 1,000.00 Flammable liquids with flash point at 70 F to 200 F such as turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent, polishing liquids: Over 5 to 25 gals. P 7.50 Over 25 to 50 gals. 12.00 Over 50 to 100 gals. 20.00 Over 100 to 1,000 gals. 50.00 Over 1,000 to 5,000 gals. 100.00 Over 5,000 to 10,000 gals. 200.00 Over 10,000 to 50,000 gals. 300.00 Over 50,000 to 100,000 gals. 500.00 Over 100,000 to 500,000 gals. 800.00 Over 500,000 to 900,000 gals. 1,500.00 Over 900,000 gallons 2,000.00 Flammable liquids with flash point of over 200 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 50 gals. 12.00 Over 50 to 100 gals. 20.00 Over 100 to 500 gals. 60.00 Over 500 to 1,000 gals. 120.00 Over 1,000 to 20,000 gals. 200.00 Over 20,000 gallons 300.00 b) Flammable gases Acetylene, hydrogen, coal gas, and other flammable in gaseous form, except liquefied petroleum gas and other compressed gases: Over 15 to 25 kg. P 10.00 Over 25 to 100 kg. 20.00 Over 100 to 500 kg. 60.00 Over 500 to 2,000 kg. 120.00 Over 2,000 to 10,000 kg. 300.00 Over 10,000 to 50,000 kg. 600.00 Over 50,000 to 100,000 kg. 900.00 Over 100,000 kg. 1,500.00 c) Combustible solids: I. Calcium Carbide: Over 10 but not more than 20 kg. P 22.50 Over 20 but not more than 50 kg. 30.00 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 II. Pyrolyxin: Over 10 to 50 kg. P 20.00 Over 50 to 200 kg. 40.00 Over 200 to 500 kg. 80.00 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. 1,000.00 III. Matches: Over 25 to 100 kg. P 20.00 Over 100 to 500 kg. 100.00 Over 500 to 1,000 kg. 200.00 Over 1,000 to 5,000 kg. 400.00 Over 5,000 kg. 600.00 IV. Nitrate, phosphorous, bromine, sodium, picric acid, and other hazardous, explosive, corrosive, oxidizing and lachrymatory properties: Over 5 to 25 kg. P 20.00 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 V. Shredded combustible materials such as wood shavings (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 VI. 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 CHAPTER 15 Administrative Provisions SECTION 81. Payment of Tax. The tax shall be paid on the Municipal Treasurer or his duly authorized deputies before any business herein specified can be lawfully begun and pursued and said tax shall be reckoned from the beginning of the calendar quarter. When the business is abandoned, the tax shall not be exacted for a longer period than the end of the calendar quarter. The tax is payable for every line of business. One line of business or activity does not become exempt by the mere fact that it is conducted with some other business or activity for which the tax has already been paid. SECTION 82. Requirements. a) Any person who shall be establish or operate any business, trade or activity within the Municipality of Navotas, shall first obtain the necessary permit from the Municipal Mayor or his duly authorized deputies and shall pay the corresponding business tax imposed in this Title. b) Posting of official receipts 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 where the business or undertaking is conducted. If he has no fixed place of business or office, he shall keep the official receipt or copy thereof in his person. DEHaAS c) Transfer of business Any business for which the tax has been paid may be transferred and continued in any other place within the territorial limits of each municipality without the payment of an additional tax during the period for which payment of the tax has been made. d) 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. e) Issuance of sales invoices or receipts All persons subject to the business tax shall prepare and issue sales or commercial invoices or receipts in accordance with the requirements of the Bureau of Internal Revenue. f) Submission of sworn statement Any person engaged in a business subject to the graduated business tax based on gross sales and/or receipts shall within the first twenty (20) days of January or each year or of every quarter submit a sworn statement of his gross sales and/or receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer or its authorized deputies. If the business or undertaking is terminated, the official receipt issued for the payment of the business tax therefore shall be submitted to the Municipal Treasurer together with the sworn statement of the gross sales and/or receipts of the current year, within twenty (20) days following the closure. Any tax due shall first be paid before any business or undertaking can be considered terminated. HAcaCS TITLE IV Miscellaneous Taxes CHAPTER 16 Tax on Occupation or Profession SECTION 83. Imposition of Tax. There is hereby imposed an annual occupation tax on all persons engaged in the exercise or practice of their profession or calling within the municipality. a) Actuaries, architects, certified public accountants, commercial aviators, custom brokers, dentists, electrical engineers, civil engineers, chemical engineers, mechanical engineers, mining engineers, marine chief engineers, insurance agents, and sub-agents, interior decorators, lawyers, licensed shipmasters, marine surveyors, medical practitioners, medical technologists, opticians, optometrists, pharmacists, professional appraisers or connoisseurs of tobacco and other domestic or foreign products, registered master plumbers, registered electricians, veterinarians, mechanical plant engineers, junior mechanical engineers or certified plant mechanics, agricultural engineers, geodetic engineers, electronics or communication engineers, chief motor engineers, naval architects, sugar technologists, real estate brokers, stock brokers, sanitary engineers, master mariners P300.00 b) Chief mates, flight attendants, commercial stewards, and stewardesses, 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 P150.00 SECTION 84. Payment of Tax. Every person legally authorized to practice his profession or calling shall pay the tax to the Treasurer or his duly authorized deputies if he practices his profession or pursue his calling or maintains his principal office in the municipality: Provided, that such person be entitled to practice his profession or calling within the municipality and in all parts of the Philippines without being subject to any other national or local tax, license or fee of whatever nature, for the practice of such profession or calling pursuant to Section 139 of R.A. 7160. CDTHSI Any individual or corporation employing a person subject to tax under this section shall require payment by that person of the tax before employment and annually thereafter. SECTION 85. Time of Payment. The occupation tax shall be payable annually, on or before the thirty-first day of January. Any person first beginning to exercise an occupation or calling after the month of January must, however, pay the full tax before engaging therein. One line of occupation or calling does not become exempt by being conducted with some other occupation or calling for which the tax has been paid. Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 86. Requirements. Any person subject to the occupation tax shall write or print in deeds, receipts, prescriptions, reports, books of accounts, plans and designs, surveys and maps, and similar documents, as the case may be, the number of the official receipt issued to him. Every individual, association, partnership and corporation, shall prepare and submit a certified list of professionals under their employ to the Municipal Treasurer, where their principal office is located on or before the last day of March of every year. Such list of professionals shall invariably include the following information: (a) Name of Professional (b) Profession (c) Amount of Tax Paid (d) Date and Number of Official Receipt (e) Year Covered (f) Place of Payment SECTION 87. Administrative Penalty. Failure to submit the certified list required in the preceding Section, shall subject the person thereof to a penalty of One Hundred Pesos (P100.00) for every month of delay or fraction thereof. cSICHD CHAPTER 17 Tax on Delivery Trucks or Vans SECTION 88. Imposition of Tax. There is hereby imposed on the following persons an annual fixed tax per truck or van as follows: a) Manufacturers or producers of, or dealers in, distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, delivering or distributing their products to sales outlets, or selling to consumers, whether directly or indirectly within the municipality per truck or van P100.00 b) Manufacturers or producers of, or dealers in, products other than the above commodities delivering or distributing such commodities to sales outlets or selling to consumers, whether directly or indirectly, within the municipality, per truck or van P50.00 SECTION 89. Payment of Taxes. The taxes prescribed in this Section shall be paid to the municipal treasurer or its duly authorized deputies on or before the twentieth day of January each year. In the case of new peddlers, and delivery vans or trucks entering into or used in the business after January 31, the applicable tax shall be prorated by the quarter. Upon application and payment of the tax on delivery truck or van, a sticker, supplied by the municipality, shall be issued, to be displayed conspicuously at the windshield of the vehicle. THcaDA CHAPTER 18 Tax on Printing and Publication Business SECTION 90. Imposition of Tax. There is hereby imposed on any person engaged in the business of printing and/or publication of: a) Any newspaper, magazine, review, or bulletin except those appearing at regular intervals, with fixed prices for subscription and sale which is not published primarily for the purpose of publishing advertisements; and b) Books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets and others of similar nature, the following rates based on the annual gross receipts for the preceding calendar year: When the business is located within the Municipality 1/2 of 1% In the case of newly started business, the tax rate shall be as follows: Printer P 150.00 Publisher 75.00 Both printer and publisher 225.00 SECTION 91. Exemption from Tax. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references for which a separate record shall be kept, shall not be included in the gross receipts subject to the tax herein imposed. SECTION 92. Payment of Tax. The tax shall be paid to the Municipal Treasurer or its duly authorized deputies on or before the twentieth day of January each year. aEcADH CHAPTER 19 Franchise Tax SECTION 93. Imposition of Tax. There is hereby imposed a franchise tax at the following rates based on the gross annual receipts realized during the preceding calendar year by any business enjoying a franchise within the Municipality. Rate of Tax on business enjoying a franchise within the Municipality will be 1/2 of 1% If the business subject to the aforementioned franchise tax closes within the year, the franchisee shall, within twenty (20) days of such cessation of business submit a certified statement of its gross receipts realized during the undeclared portion of the year and pay the tax due hereon. In case of a newly started business, the tax shall be one twentieth (1/20) of one (1%) percent 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. SECTION 94. Exemption from Tax. The franchise tax herein imposed shall not apply to holders of certification of public convenience for the operation of public utility vehicles for reason that such certificates are not considered as franchises. aAcHCT CHAPTER 20 Amusement Tax on Admission SECTION 95. Imposition of Tax. There is hereby imposed a tax on admission to theaters, cinematographs, concert halls, circuses and other places of amusement at the following rates: a) When the amount paid for admission is One Peso (P1.00) or less, twenty (20%) percent; and b) When the amount for admission exceeds One Peso (P1.00), thirty (30%) percent. SECTION 96. Exemption. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except film exhibitions and radio or phonographic records thereof, shall be exempt from the payment of the amusement tax imposed in the preceding section. SECTION 97. Deduction and Withholding of Tax. In the case of theaters or cinematographs and other amusement places, the amusement tax on admission shall first be deducted and withhold by the proprietor, lessee, or operator of the theater or cinematograph and paid to the Municipal Treasurer concerned before the gross receipts are divided between the proprietor, lessee or operator of the theater or cinematograph and the cinematograph film. SECTION 98. Payment of Tax. The tax shall be due and payable within the first ten (10) days of the month next following that for which it is due by the proprietor, 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. ADHcTE SECTION 99. Penalties. If the tax is not paid within the time fixed hereinabove the taxpayer shall be subject to the surcharges, interests, and penalties prescribed in this Title. In case of willful neglect to file the return and pay the tax within the time required or in case a fraudulent return is filed or a false return is willfully made, the taxpayer shall be subject to a surcharge of fifty (50%) percent of the correct amount of the tax due in addition to the interest and penalties provided by this Title. cDAISC SECTION 100. Payment of Tax. The tax shall be paid to the municipal treasurer within the first twenty (20) days not succeeding month by the proprietor, lessees or operators of the moviehouses in the municipality. CHAPTER 21 Community Tax SECTION 101. Imposition of Tax. There is hereby imposed a community tax on persons, natural or juridical, residing in the Municipality. SECTION 102. Individuals Liable to Community Tax. Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, who is required by law to file an income tax return shall pay an annual community tax of Five Pesos (P5.00) and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings delivered by them. SECTION 103. 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 an annual additional tax, which, in no case shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedules: (a) 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 municipality where the real property tax under existing laws, found in the assessment rolls of the municipality where the real property is situated Two Pesos (P2.00); and EcHIDT (b) For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two Pesos (P2.00). SECTION 104. Exemption. The following are exempt from the community tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 105. Time for 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 loses 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. ECISAD Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year. (b) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty four (24%) percent per annum from the tax due date until it is paid. cAaETS SECTION 106. 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 107. 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; pays any tax or fee; receives any money from public fund; transacts other official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individuals to exhibit the community tax certificate. The presentation of community tax certificate shall not be required in connection with the registration of a voter. (b) When, through its authorized officers, any corporation subject to the community tax receives any licenses, 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 for the preceding year shall suffice. CTEaDc SECTION 108. Deputizing Barangay Treasurer. (a) The municipal treasurer shall deputize the barangay treasurer to collect the community tax in their respective jurisdictions: Provided, however, that said barangay treasurer shall be bonded in accordance with existing laws. (b) The proceeds of the community tax actually and directly collected by the municipal treasurer shall accrue entirely to the general fund of the municipality except the portion to cover the actual cost of printing which shall accrue to the National Government. 1) Fifty (50%) percent shall accrue to the general fund of the municipality concerned; and 2) Fifty (50%) percent shall accrue to the barangay where the tax is collected. CHAPTER 22 Tax on Cockpits, Cockfights and Cockpits Personnel SECTION 109. All operators, maintainers, or owners shall secure a Mayor's Permit and pay an annual permit fee of Five Thousand (P5,000.00) pesos, payable on or before January 20 of each year. ICHDca SECTION 110. The following cockpit personnel shall secure an annual permit and pay the corresponding fee as follows : (a) Operator, general manager, promoter, host, or such other terms applied to persons promoting or hosting cockfights. P 200.00 (b) Pit Manager 120.00 (c) Referees (Sentenciador) 120.00 (d) Cashiers 120.00 (e) Bet Manager (Maciador/Kasador) 120.00 (f) Gaffer (Mananari) 70.00 (g) Bet Taker (Kristo) 70.00 SECTION 111. Special permit fees shall likewise be paid for the following : (a) International Derby/day P 8,000.00 (b) Special Cockfights (Pintakasis)/3 days 3,000.00 (c) Two Cock Derby/day 3,500.00 (d) Three Cock Derby/day 4,000.00 (e) Four Cock Derby/day 4,500.00 (f) Five Cock Derby/day 5,000.00 SECTION 112. An amusement levy for winning bets shall likewise be paid as follows : (a) In derbies with winning bet of less than Four Thousand (P4,000.00) Pesos P 50.00 (b) In derbies with winning bets of more than Four Thousand (P4,000.00) Pesos 100.00 SECTION 113. Cockpit personnel who fails to secure a permit and pay the corresponding fees shall be penalized by a fine of not less than Five Hundred (P500.00) Pesos nor more than One Thousand (P1,000.00) Pesos or not more than 30 days imprisonment. SECTION 114. Cockpit managers, maintainers or operators who fails to secure the permits and pay the corresponding rates as stated herein shall be penalized by a fine of Five Thousand (P5,000.00) Pesos or six (6) months imprisonment. CHAPTER 23 Garbage Service Charges SECTION 115. 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 in the municipality in accordance with the following schedule: aATHES Rate Per Quarter SCHEDULE A AIRCRAFT AND WATER COMPANIES 1. Main Office P 1,000.00 2. For every branch office 500.00 SCHEDULE B AMUSEMENT PLACES 1. Amusement centers and establishments with coin-operated machines, appliances, amusements rides and shooting galleries, side shows booths and other similar establishments with contrivances for the amusement of customers, per contrivance P 25.00 2. Billiard and/or pool halls/table 25.00 3. Bowling establishments: a) Automatic, per lane 30.00 b) Non-automatic, per lane 25.00 4. Casinos 1,000.00 5. Circuses, carnivals & the like 500.00 6. Cockpits 600.00 7. Gymnasiums 100.00 8. Membership Clubs, Association or Organizations: a) Serving foods, drinks and lodging facilities 400.00 b) Serving foods and drinks without lodging facilities 200.00 9. Night/day clubs, discos, cocktail lounge or bars, beer gardens, karaoke or sing-alongs, cabaret or dance halls 500.00 10. Resorts or other similar establishments 250.00 11. Sauna baths and massage clinics, per cubicle 25.00 12. Skating 250.00 13. Stadia, sports complexes 250.00 14. Theaters or cinema house with seating capacity of: a) more than 2,000 persons 500.00 b) 500 to 2,000 persons 400.00 c) Less than 500 persons 300.00 15. Pelota courts, tennis courts and other similar nature 50.00 SCHEDULE C ELECTRIC AND POWER COMPANIES 1) Main Office or each power plant P 2,500.00 2) Every branch office thereof 1,000.00 SCHEDULE D FINANCIAL INSTITUTIONS 1) Banks a) Commercial banks (main office) P 750.00 Every branch thereof 400.00 b) Savings bank (main office 600.00 Every branch thereof 200.00 c) Rural banks 200.00 2) Savings and Loan Associations, Insurance Companies, Pawnshops: Main Office 500.00 Every branch thereof 250.00 3) Financial and/or lending investors establishments, money shops: a) Main Office 500.00 Every branch thereof 250.00 b) Authorized dealer in foreign currencies and stock broker 250.00 SCHEDULE E GASOLINE SERVICE/FILLING STATIONS: 1. Having an area of more than 1,500 sq. m. or more P 500.00 2. Having an area of more than 1,000 but less than 1,500 sq. m. 400.00 3. Having an area of 1,000 sq. m. or less 300.00 4. Curb pumps and filling stations 150.00 SCHEDULE F PRIVATE HOSPITAL AND MEDICAL CLINICS WITH BED CAPACITY FOR: 1. more than 500 persons P 500.00 2. 301 to 500 persons 420.00 3. 151 to 300 persons 360.00 4. 101 to 150 persons 300.00 5. 76 to 100 persons 300.00 6. 51 to 75 persons 300.00 7. 25 to 50 persons 300.00 8. less than 25 persons 300.00 Animal hospitals and other 100.00 SCHEDULE G HOTELS, MOTELS, APARTELS, PENSION INNS, DRIVE INNS, BOARDING HOUSES, LODGING HOUSES, DORMITORIES, DWELLINGS AND OTHER SPACES FOR LEASE OR RENT: 1. Hotels: a) Five star, per room: 1) single bed P 10.00 2) double bed 15.00 3) suite 20.00 b) Four star, per room: 1) single bed 10.00 2) double bed 15.00 3) suite 20.00 c) Three star, per room: 1) single bed 5.00 2) double bed 10.00 3) suite 15.00 2. Motels, and Drive-Inns, per room: 25.00 3. Hotels, apartels, pension inns: a. With air-conditioner, per room: 1) single bed 20.00 2) double bed 20.00 b) Without air conditioner, per room: 1) single bed 10.00 2) double bed 10.00 4. Boarding houses, lodging houses, dormitories, bed spaces (bed capacity) per bed 5.00 SCHEDULE H INSTITUTIONS OF LEARNING: 1. Private universities, colleges, schools, and educational or vocational institutions based on the total semestral enrollment as follows: a) 50,000 students or more P 1,000.00 b) 30,000 or more but less than 50,000 students 800.00 c) 20,000 or more but less than 30,000 students 750.00 d) 10,000 or more but less than 20,000 students 500.00 e) 5,000 or more but less than 10,000 students 400.00 f) 1,000 or more but less than 5,000 students 300.00 g) 300 or more but less than 1,000 students 150.00 h) below 300 students 150.00 SCHEDULE I LIQUEFIED PETROLEUM: Gas dealer: 1. Marketer P 200.00 2. Dealer 100.00 SCHEDULE J MARKET STALLHOLDERS: 1. Public Markets: a) For each stall with 100 or more stallholders P 25.00 b) For each stall with less than 100 stallholders 20.00 2. Private Markets: a) Each stall 25.00 Stallholders with more than five (5) square meters and/or rendering special services such as: pawnshops, appliance stores, banks, and other similar establishments shall be excluded under the term stallholders and levied garbage in accordance with the pertinent provisions of this Chapter. SCHEDULE K MEDIA FACILITIES: 1. Newspaper, books or magazine publications: a) Daily Newspaper P 500.00 b) Weekly Magazines 250.00 c) Books and Other Magazine publications 150.00 2. Radio Stations 250.00 3. T.V. Stations 500.00 SCHEDULE L TELEGRAPH, TELETYPE, CABLE AND WIRELESS COMMUNICATION COMPANIES, ETC.: 1. Main Office P 500.00 2. Every Branch/Station thereof 500.00 SCHEDULE M TELEPHONE COMPANIES: 1. Main Office P 2,000.00 2. Every Branch Station thereof 1,000.00 SCHEDULE N TERMINAL GARAGE FOR BUS, TAXI AND OTHER PUBLIC UTILITY VEHICLES EXCEPT THOSE USED FOR HOME GARAGE: 1. With an area of 1,000 sq. m. or more P 500.00 2. With an area of 700 or more but less than 1,000 sq. m. 400.00 3. With an area of 500 or more but less than 700 sq. m. 300.00 4. With an area of 300 or more but less than 500 sq. m. 200.00 5. With an area of less than 300 sq. m. 100.00 SCHEDULE O PEDDLERS, AMBULANT VENDORS, EXCEPT DELIVERY VAN OR TRUCK P 25.00 SCHEDULE P ADMINISTRATION OFFICES, DISPLAY OFFICES AND/OR OFFICES OF PROFESSIONALS P 50.00 SCHEDULE Q FILM SHOOTING, PER DAY P 5.00 SCHEDULE R PRIVATE WAREHOUSE OR BODEGA P 250.00 SCHEDULE S All other business and other service agencies not specifically mentioned above: I. Manufacturers, producers and processors: a) Factory with an aggregate area of: 1,000 sq. m. or more P 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. 750.00 100 or more but less than 200 sq. m. 600.00 50 or more but less than 100 sq. m. 450.00 25 or more but less than 50 sq. m. 250.00 less than 25 sq. m. 100.00 b) Principal/Branch or Sales Office with an aggregate area of: Factory is: Within same Outside the Locality Locality Per Quarter Per Quarter 1,000 sq. m. or more P 500.00 P 750.00 500 or more but less than 1,000 sq. m. 450.00 500.00 200 or more but less than 500 sq. m. 300.00 350.00 100 or more but less than 200 sq. m. 250.00 300.00 50 or more but less than 100 sq. m. 150.00 200.00 25 or more but less than 50 sq. m. 50.00 100.00 Less than 25 sq. m. 25.00 50.00 II. Exporters/Importers P500.00 III. Brewers, Distillers, Compounders and Public Eating Places with an aggregate area of: 1,000 sq. m. or more P 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. 750.00 100 or more but less than 200 sq. m. 600.00 50 or more but less than 100 sq. m. 450.00 25 or more but less than 50 sq. m. 250.00 Less than 25 sq. m. 100.00 Carinderia 50.00 IV. Owners or Operators of Business Establishments Rendering Services: a) Business Offices of General Contractors (Building Specialty Engineering) Manpower service/employment agencies, private detective agencies, advertising agencies with an aggregate area of 1,000 sq. m. or more P 1,000.00 500 or more but less than 1,000 sq. m. 750.00 200 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. 250.00 25 or more but less than 50 sq. m. 100.00 Less than 25 sq. m. 50.00 b) Other contractors/business establishments engaged in rendering services, printers and publishers with an aggregate area of: 1,000 sq. m. or more P 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. 750.00 100 or more but less than 200 sq. m. 550.00 50 or more but less than 100 sq. m. 400.00 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 P 1,000.00 500 or more but less than 1,000 sq. m. 700.00 200 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. 150.00 25 or more but less than 50 sq. m. 100.00 Less than 25 sq. m. 50.00 SECTION 116. 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 that which has the highest rate among the businesses concerned plus twenty-five (25%) percent thereof, provided that the total garbage fee shall not exceed Six Thousand P6,000.00) Pesos per annum. TaCDIc SECTION 117. Manufacturers/Producers Maintaining or Operating Principal Offices, Factories and/or Sales Offices in the Same Premises . For purposes of collection of the garbage charges under Schedule S (I), 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 (I-A) of this Chapter. SECTION 118. Newly Established Business. In the case of a newly started business, the applicable garbage charges shall be computed proportionately to the quarterly charge. CHAPTER 24 Parking Charges SECTION 119. Rate of Charges. The following fees shall be collected for the use of parking spaces, facilities owned or operated or portion of roads or streets declared allotted for parking space by the Municipality. (a) For cars: For the first two (2) hours or fraction thereof P 5.00 For each subsequent hour of fraction thereof 2.00 (b) Utility vehicles P 5.00/hour (c) For buses, trucks, and others: For the first hour or fraction thereof P 10.00 For each subsequent hour or fraction thereof 5.00 For continuous parking for twelve (12) hours 30.00 For continuous parking for twenty four (24) hours 60.00 (d) Night parking: For using street, sidewalk or public place or in front of their houses and place of business as a private garage or parking space. For cars or jeepneys P 150.00/month For buses and trucks 200.00/month For containerized vans/trailers 80.00/day or fraction thereof. SECTION 120. Time of Payment. The charges prescribed in the preceding section shall be paid to the Local 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. cTDIaC SECTION 121. Night Parking Procedure. It shall be unlawful for any motor vehicle owner or operator to use portion of any street, sidewalk or public place as a private garage or parking space from 10:30 P.M. to 5:30 A.M. the following day, without securing special permit from the Mayor. Upon proper application and payment of the corresponding fee therefor, a sticker duly signed by the mayor and the Local Treasurer shall be issued to be displayed conspicuously at the windshield of the vehicle. Violators shall be liable to a a fine of Five Hundred Pesos (P500.00). CHAPTER 25 Stalled Vehicles, Towing, Impounding and Other Traffic Violations Charges SECTION 122. Stalled Vehicle Charges. There shall be collected from every owner or operator of any stalled motor vehicle in any street within the jurisdiction of the Municipality the following charges: (a) Stalled vehicle charge P 200.00 (b) For towing charges: 1. Vehicles with gross capacity weight of 4,000 kilograms or less for the first three (3) kms. or fraction thereof 300.00 For every additional kilometer or fraction thereof 25.00 2. Vehicles with gross capacity weight of more than 4,000 kilograms for the first three (3) kms. or fraction thereof 500.00 For every additional kilometer or fraction thereof 50.00 (c) Impounding charge For each day or fraction thereof that the vehicle remains impounded 50.00 SECTION 123. Traffic Violations, Fines and Charges. Violations of traffic 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: IaDTES (a) First offense P 50.00 (b) 2nd Offense 70.00 (c) 3rd Offense 100.00 (d) 4th Offense One year suspension of Drivers License (e) 5th Offense Revocation of Drivers License 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 124. Time of Payment. The charges for stalled vehicles and towing thereof and for other traffic violations, shall be paid to the Treasurer or its duly authorized deputies within three (3) days from the date of the issuance of traffic citation ticket, while the impounding charge shall be paid before the vehicle is released. SECTION 125. Surcharge. Failure to pay the charges for stalled vehicle and/or towing thereof, within the period prescribed in the preceding Section shall 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 (P10,000.00) pesos. 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 auction, the proceeds of which shall be applied to the accumulated charges and the excess, if any, shall be returned to the operator or owner. CHAPTER 26 Fee for the Temporary Use of Sidewalks and Alleys SECTION 126. Imposition of Fee. Any person who shall temporarily use and/or occupy the sidewalk or alley or portion thereof municipal-owned in connection with the construction works and other allowable purposes, shall first secure a permit from the Municipal Mayor, and pay a fee of Fifty Pesos (P50.00) for every square meter, per month or fraction thereof. IEHDAT SECTION 127. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer upon application of the permit from the Mayor. SECTION 128. Administrative Provisions. The period of occupancy of sidewalks or alleys or portion thereof shall be upon the completion of the construction work or upon cancellation of the permit thereof. SECTION 129. Penalty. Any violations of the provisions of this Chapter shall be punished by a fine of not more than Five Hundred Pesos (P500.00), imprisonment of not more than one (1) month, or both, at the discretion of the court. CHAPTER 27 Fee for the Registration of Religious, Civic, Social and/or Sports Organizations, Clubs, Associations or Fraternities SECTION 130. Imposition Fee. There shall be collected an annual registration fee of Thirty Pesos (P30.00) for every religious, civic, social and/or sports organizations, clubs, associations, federation of fraternities organized and/or operating in this municipality for purposes not contrary to laws, rules and regulations and for accreditation by the Sanggunian. SECTION 131. Time of Payment. The fee shall be paid to the Municipal Treasurer within twenty (20) days of January every year before a certificate of registration is issued by the Municipal Mayor or his duly authorized representative. SECTION 132. Surcharge for Late Payment. Failure to pay the fee prescribed in this Chapter within the time required shall subject the taxpayer to a surcharge of twenty (20%) percent of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 133. Administrative Provision. (a) It shall be the duty of the Officers of the organizations covered under this Chapter, through their President or Chairman, to register the name of their organization or association with the Office of the Municipal Mayor; (b) The application for registration shall be accomplished by a copy of the Organizations Constitution and By-Laws or in the absence of which, a joint affidavit to be executed by the Officers of the said organization stating therein the purpose or purposes for which the organization is established or formed, together with a copy of the list of all its members including their respective addresses. SECTION 134. Exemptions. Political organizations including the Kabataang Barangay, Pambayang Katipunan ng mga Kabataang Barangay (PKB), Pambarangay Katipunan ng mga Barangay or Association of Barangay Councils and Barangay Brigades are exempted from the provisions of this Chapter. SECTION 135. Penalty. Any violation of the provisions of this Chapter shall be punished by a fine of Five Hundred Pesos (P500.00), or imprisonment of one month or both fine and imprisonment at the discretion of the court. CHAPTER 28 Burial Fees and Cemetery Charges SECTION 136. Rental for Public Cemetery Lots or Grave. The following schedule of fees for rental of lot or niche in the public cemeteries of the municipality is hereby imposed: (a) For each niche or plot for adult, 14 years and above, per five (5) years to be collected P 500.00 (b) For each niche or plot for child below 14 years, per five (5) years to be collected in advance 500.00 (c) For each excavation permit for burial of: 1) Adult, 14 years and above, for a period of five (5) years without any extension 75.00 2) Child, below 14 years old, for a period of five (5) years without any extension 30.00 (d) For renewal of lease for another five (5) years after the lapse of the first five (5) years, for adult 500.00 (e) For renewal of lease for another five (5) years after the lapse of the first five (5) years, for child below 14 years of age 500.00 Provided, that failure to make renewal payment on the occupied lot or rented lot after the lapse of five (5) years and thirty (30) days grace period from the date of lease, the Municipal Mayor or his duly authorized representative may declare the lot vacant even without prior verification, for public interest, or for use of another lease for burial purposes, and to order the demolition of every structure constructed thereon. SECTION 137. Charges Imposed for the Occupancy of Vault within the Multi-Level Tombs Constructed in All Cemeteries in the Municipality. (a) For each adult, 14 years old and above of a bonafide resident of the Municipality for the last six (6) months prior to the date of his/her death which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a five-year period to be paid in advance and without any extension, shall be P 225 (b) For each adult cadaver, 14 years old and above, who is a non-resident at the Municipality, which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a five (5)-year period to be paid in advance and without any extension, shall be 600.00 (c) For each child cadaver, below 14 years old of a bonafide resident of the Municipality for the last six (6) months prior to the time of his/her death which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a period of five (5) years to be paid in advance, and without any extension, shall be as follows: (1) 1.50 m. x. 70 m. x. 60 150.00 (2) 1.00 m. x. 70 m. x. 60 m. 75.00 (d) For each child cadaver, below 14 years old, non-resident of the municipality, which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a period to be paid in advance, and without any extension, shall be 400.00 After the lapse of five (5) years from the date of lease, the Municipal Mayor or his duly authorized representative shall declare the vault vacant for public interest or for the use of another lease for burial purposes, and shall order the exhumation of the remains therein: (a) For transfer to common graves free of charge; or (b) For transfer to skeleton vault for five (5) years payable in advance at the rate of P 100.00 All revenues and/or income derived from the occupancy of vaults constructed by the government shall revert to the general fund. SECTION 138. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. SECTION 139. Surcharge for Late Payment. Failure to pay the fee prescribed in this Chapter within the time required shall subject the taxpayer to surcharge of twenty (20%) percent of the original amount of fees due such surcharge to be paid at the time and in same manner as the fees due. SECTION 140. Interest for Late Payment. In addition to the surcharge imposed herein, there shall be imposed an interest of five (5%) percent per annum from the due date until the fee is fully paid. Where an extension of time for the payment of the fees has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 141. Administrative Provisions. a) Permit to construct Any construction of whatever kind or nature in the public cemetery whether for temporary or permanent use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Health Officer. b) Renewal of Lease In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within the thirty (30) days before the expiry date of the lease, and shall pay the corresponding rental fees therefor. It shall be also the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two weeks prior to the expiration date of the lease. c) Register. The Municipal Treasurer shall keep a register of account of the cemetery, together with such additional information as may be required by the Sangguniang Bayan. CHAPTER 29 Local Registry Fees (Note: Section 142 is amended by Municipal Ordinance No. 94-09) SECTION 142. Imposition of Fees. There shall be collected for services rendered by the Local Civil Registrar of this Municipality the following fee: A) Marriage Fees: 1) Marriage Application Form & Contract P 30.00 2) Marriage Application Filing Fee 50.00 3) Marriage License Fee 30.00 4) Family Counseling Fee 20.00 B) Filing and Registration Fees for: 1) Election of Philippine Citizenship P 200.00 2) Decree of Adoption 50.00 3) Decree of Foreign Adoption 150.00 4) Naturalization 500.00 5) Legal Separation 150.00 6) Divorce 150.00 7) Annulment of Marriage 200.00 8) Legitimation 50.00 9) Emancipation of Minors 50.00 10) Judicial Recognition 30.00 11) Paternity Filiation 50.00 12) Guardianship 50.00 13) Aliases 150.00 14) Repatriation 150.00 15) Judicial Order for Correction of Entry 100.00 16) Deed of Acknowledgment 50.00 17) Marriage Contract 50.00 18) Delayed Registration of Birth (One year and above) 100.00 19) Delayed Registration of Death and Marriage (one (1) month not more than one (1) year 100.00 (Delayed for one (1) year or more) 150.00 C) For Issuance of Certification of the Following: 1) Document Authentication P 30.00 2) Civil Status 30.00 3) Other Records/Document Registration 50.00 4) Non-availability of Records 20.00 D) Issuance of Copy/Copies of: 1) Civil Registry Legal Documents (/page) P 30.00 2) Birth Certificate 30.00 3) Death Certificate 20.00 4) Marriage Certificate 50.00 E) For Rendition of the Following Administrative Services: 1) Record Verification P 30.00 2) Special Fee for Rush Issuance of Marriage and Death Copies 50.00 3) Solemnization Fee 30.00 SECTION 143 Burial, Exhumation, Embalming and Transfer of Cadaver Fees. Any person applying for burial permit, exhumation, embalming or transfer of cadaver from other territories to the municipality, shall pay the fees as follows: a) Burial Permit Fee P 10.00 b) Permit Fee for Exhumation 50.00 (Cadaver or Remains) c) Entrance permit fee for cadaver remains sought to be buried in public or private cemeteries within the Municipality coming from other cities or municipalities P 100.00 d) From every embalming of a cadaver, a permit fee shall be paid by embalmer 30.00 SECTION 144. Exemption. The fee imposed in this Chapter shall not be collected in the following cases: a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency. b) Burial permit for a paupers burial, per recommendation of the Municipal Mayor. SECTION 145. Time of Payment. The fee shall be paid to the Municipal Treasurer before the registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 146. Administrative Provisions. a) All applicants for marriage license must first secure a certification from the Family Planning Coordinating Council of the Municipality stating that they are informed and aware of the importance of family planning counseling. b) With the exception of "Articulos Mortis", no marriage license shall be issued by the Local Civil Registrar unless the applicant presents a certification from the Family Planning Coordinating Council of the Municipality. CHAPTER 30 Service Fees SECTION 147. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from any offices of this municipality: 1) For every one hundred (100) words or fraction thereof, typewritten (not including the certificate and any notation) P 5.00 2) Where the copy to be furnished is in printed form, in whole or in part, for each page (double this fee if there are pages in sheet) 5.00 3) For each certificate of correctness (with seal of office) written on the copy or attached thereto 10.00 4) For certifying the official act of a municipal judge or other judicial certificate, with seal 10.00 5) 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 judicial proceedings, for each one hundred (100) words 10.00 6) Xerox copy of any other copy produced by copying machine, per page 5.00 7) Photo copy, per page 5.00 SECTION 148. Exemption. The fees imposed in this Chapter shall not be collected for copies furnished to other bureaus, offices, and branches of the government for official business except those copies required by the Court at the request of the litigants, in which case, charges shall be in accordance with the schedule in Section 140. SECTION 149. Time of Payment. The fee shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made. SECTION 150. Penalty. Violation of any provision of this Chapter shall be punished by a fine of not more than Two Hundred Pesos (P200.00) or imprisonment of not more than two (2) months, or both, at the discretion of the Court. CHAPTER 31 Municipal Hospital Service Fee SECTION 151. Imposition of Municipal Hospital Service Fee. The following schedule of fees is hereby imposed for services or facilities rendered by the Municipal Hospital: I. MEDICAL FEES: IN PATIENTS: 1) Ward (Room) P 30.00 2) Delivery Room 110.00 3) Normal Delivery (Exclusive Medicine) 330.00 4) Abnormal Delivery (Exclusive Medicine) 440.00 5) Nursery 20.00 OUT PATIENT SERVICE: 1) P.E. Consultation and Prescription (Exclusive Lab. & other specific exam.) P 20.00 2) Hypodermic, IM Injection (Exclusive Medicine) 5.00 3) Intravenous Injection 10.00 4) General Surgical Dressing Small 10.00 Medium 12.00 Large 15.00 Cotton Balls 0.25/pc. 5) Suturing of Wound Large wound (3 cm. and larger) No. of suturing P10.00 plus No. of dressing Circumcision 110.00 Ingrown Toenail 120.00 Ambulance P40.00 Flag down; P3.00/km. Electric Fan/day 10.00 Electric for TV/day 15.00 Oxygen per tank P90.00 (9.60/hour) E.C.G. 50.00 II. DENTAL SERVICES: a) Extraction per tooth (including Anesthesia) 1) Simple P 35.00 2) Complicated 80.00 b) Temporary Filling per Tooth 20.00 c) Permanent Filling per Tooth (Amalgam) 40.00 1) Silicate Cement 40.00 2) Composite Filling 40.00 3) Cementation 30.00 4) Prophylaxis 40.00 d) Gum Treatment 1) Initial 25.00 2) 2nd Treatment 20.00 e) Dental X-ray P 60.00/film II. X-RAY EXAMINATION FEES a) Chest X-ray (PA) 14 x 17 P 80.00 14 x 14 80.00 11 x 14 80.00 10 x 12 60.00 8 x 10 60.00 b) Thoracic Cage 14 x 17 90.00 14 x 14 90.00 11 x 14 90.00 10 x12 80.00 8x10 80.00 c) Thorace Lumber (AP Lateral) 14 x 17 120.00 14 x 14 120.00 11 x 14 100.00 d) Lumbo Sacral (AP Lateral) 120.00 e) Skull 120.00 f) Skull Paranasal Sinuses (3 cs.) 10 x 2 140.00 g) Extremities, Long Bones, AP Lateral Hand & Wrist 100.00 h) K U B 14 x 17 90.00 (i) Plain Abdomen 14 x 17 90.00 10 x 12 90.00 j) I U D 14 x 17 (1 pc.) 320.00 10 x 12 (4 pcs.) 320.00 Pedia 10 x 12 (5 pcs.) 300.00 k) Upper GI Series 14 x 17 (1 pc.) 300.00 10 x 12 (4 pcs.) 300.00 l) Oral Cholecsystography 10 x 12 (3 pcs.) (w/ medication) 200.00 Pedia 10 x 12 (3 pcs.) 150.00 m) Chole GI Series 14 x 17 (1 pc.) 320.00 10 x 12 (4 pcs.) 320.00 8 x 10 (1 pc.) 320.00 IV. LABORATORY EXAMINATION FEES: a) Blood Chemistry 1) Fasting Blood Sugar P 40.00 2) BUN 60.00 3) Cholesterol 55.00 4) Creatine 50.00 5) Uric Acid 50.00 6) SGDT 50.00 7) SGDT 50.00 8) Total Bilirubin 70.00 9) Total Protein A/G Ratio 50.00 b) Hematology 1) Complete Blood Count 30.00 2) Hemoglobin/Hematocrit Determination 15.00 3) WBC, Differential count 15.00 4) RBC Count 10.00 5) ESR 10.00 6) Bleeding Time/Clotting time 10.00 7) Thrombecyle Count (Platelet) 15.00 8) Malaria Detection 15.00 c) Parasitology 1) Routine Stool Examination 20.00 d) Clinical Microscopy 1) Routine Urinalysis 25.00 2) Pregnancy Test 50.00 e) Blood Banking 1. ABO RH Typing 45.00 2. Cross Matching 100.00 f) Immunology 70.00 1. Widal Test 70.00 g) Bacteriology 1. Acid Fast Stain Smear (TB-Leprosy) 40.00 2. Gram Stain Smear 35.00 3. Pap Smear 50.00 SECTION 152. Time and Manner of Payment. The fees herein imposed shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate medical attention. SECTION 153. Exemptions. Residents of Navotas who are certified as indigents by the Municipal Social Welfare and Development Officer and upon certification of the Municipal Mayor may be exempted form the payment of any fees in this schedule. CHAPTER 32 Public Utility Charges SECTION 154. Definitions. (Note: "Public Market" definition is amended by Pambayang Ordinansa Blg. 93-14) a) Public Market refers to any place, building or structure of any kind, designated as such by the Sangguniang Bayan. b) Public Premises refers to any space in the market compound, part of the market lot consisting of bare ground; not covered by market building, usually occupied by transient vendors especially during market day. c) Market Stall refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale. d) Market Section refers to a subdivision of the market, housing one class or group of allied goods, commodities, or merchandise. SECTION 155. Market Sections. For purposes of this Section, the public market of this Municipality shall be divided as follows: 1. Fish Section Fresh fish, clams, oysters, lobsters, shrimps, seaweeds, and other sea foods or marine products. 2. Meat Section Fresh meat, from cow, carabao, horses, goat, sheep, swine and fowls. 3. Dry Goods Section All kinds of textiles, ready-made dresses and apparels, toiletries and novelties, laces, kitchen wares, handbags, bags, school and office supplies, canned goods and the like. 4. Grocery and Sari-sari Store Section All kinds of cakes, butter, cheese, confectioneries, candies, canned or bottled food, beverages, softdrinks, flour, rice, oatmeal, jam, bacon, sugar, nuts, sauce, onions, garlic, potatoes, eggs, toilet articles, smoked fished, dried fish, salt, soap, and other household or food products, including firewood and charcoal. 5. Vegetable and Fruit Section All kinds of vegetables, fruits and root crops. 6. Eateries and Cooked Section All kinds of cooked foods, including refreshments and cakes. 7. Poultry Products Section Chicken, ducks, birds, duckling or piglets. 8. Footwear Section Shoes, slippers and the like. 9. Cigarettes Cigars (tobacco), cigarettes and the like. SECTION 156. Imposition of Fees. There shall be collected the following market fees: A) AS PER SECTION: RATE DRY GOODS P36.00 per sq. m. GROCERY 35.00 per sq. m. MEAT 71.60 per sq. m. FISH 71.60 per sq. m. CARINDERIA 41.00 per sq. m. FOOTWEAR 43.60 per sq. m. FRUIT 55.80 per sq. m. CIGARETTES 32.60 per sq. m. B) ON CORNER STALLS: RATE Front Corner Stalls rows along Plus twenty (20%) the front of the market facing percent of the the market periphery or streets prescribed rate Front Stalls rows along the front Plus fifteen (15%) of the market, facing the market percent of the periphery or streets prescribed rate Inside Corner Stalls Plus Ten (10%) percent of the prescribed rate C) MARKET ENTRANCE FEE In lieu of the regular market fee, based on the space occupied, a market entrance fee shall be collected form transient vendors of the commodities listed below with the corresponding rates as follows: Fish and Other Seaweeds 1) Per kilogram of Tambacol, Maliputo, Lumulukso, Lapu-lapu, Maya-maya, Muslo, Pipikat, and the like P 0.50 2) For every standard basket (60 cm. diameter by 20 cm. depth) or its equivalent of Tulingan, Hiwas, Galunggong, Miralya and the like P 2.00 3) For every standard basket or its equivalent of small shrimps and the like P 2.00 4) For every standard basket or tub (banyera) of dried shrimp (hipon or hibi) P 2.00 5) For every standard put of cooked Tulingan, Hiwas, Galunggong and the like P2.00 6) For every standard box (50 cm. long by 25 cm. wide and 20 cm. deep) or its equivalent of salted fish such as Hawot, Tinapa, Sapsap, Malubaybay and the like P 2.00 7) For every can (kerosene can of 5 gallons capacity) of Alamang, Apta and Bagoong P 2.00 8) For every standard basket or balanan of Tawilis, Bia, Kanduli, Bia-bia-an, Bangus, Alimasag, Sugpo and the like P 3.00 9) For every standard basket (or its equivalent) or any other kind of fish or seafoods not herein specified P 2.00 Fruits and Vegetables 1) For fruits and vegetables, the market entrance fee shall be two (2%) percent of its selling or prevailing market price; 2) The transfer of fruits and vegetables from one vehicle shall be deemed as sale transaction if done within the market compound or in any place outside of it which is designated as a market area and shall be subject also to the payment of the market entrance fee mentioned above. Miscellaneous Commodities 1) For every sack of rice P 0.50 2) For every sack of coffee, soybeans (utaw), peanuts, balatong, kibal and the like 1.00 3) For every sack of salt 0.50 4) For every sack of rice bran (ipa), trigo, palyat, and the like 0.20 5) For every can of brown sugar 0.50 6) For every head of chicken, duck, goose, turkey and the like 0.50 7) For every head of fighting cock 0.50 8) For every piece of sawali (2m x 4m) 0.50 9) For every jeep road of pot and jars 2.00 10) For every one hundred (100) eggs of chicken or duck 1.00 11) For all other similar items not specified (2%) percent of its selling or prevailing market price Other 1) Gilt weanling, or pigist, per head P5 .00 2) Swine or pig (more than 30 kgs.) 10.00 3) Goats, sheeps, or dog per head 7.50 In case the vendor from whom an entrance fee was collected, occupies any space with an area in excess of what he paid for, he shall be required to pay the correct amount of the fee due thereon less what he may have already paid as entrance fee. Duly licensed suppliers or distributors of goods, commodities, or general merchandise of permanent occupants when they bring in goods, commodities or merchandise to replenish or augment their stock, shall not be considered as transient vendors required to pay the market fee therein authorized. SECTION 157. Time and Manner of Payment. a) For Stalls The fee for the rental of market stalls shall be paid to the Municipal Treasurer or his duly authorized representative within the first twenty (20) days of each month. In case of a new lease, the rental due for the month in which the lease starts shall be paid before occupancy of the stall. b) For Occupancy of Market Premises. The fee for the occupancy of market premises shall be paid daily, in advance, before any commodity or merchandise is sold within the market premises. c) For Market Entrance Fee The fee shall be collected at the gate of the public market before the transient vendors are allowed to sell their goods inside the market premises. SECTION 158. Issuance of Official Receipt and Cash Tickets. The Municipal Treasurer or his duly authorized representative shall issue an official receipt as evidence of payment of rentals of fixed stalls. A cash ticket shall be issued to an occupant of the market premises or transient vendor and his name shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space of the market premises to which he is assigned. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall purchase new tickets if he sells the merchandise, even if such sale is done in the same place occupied by the previous vendor. The cash tickets issued shall be torn in half, one-half to be given to the space occupant or vendor, and other half to be retained by the market collector who shall deliver the same to the Municipal Treasurer for counter-checking against his record of cash tickets issued by him for that day. SECTION 159. Surcharge for Late Payment of Fees. a) The lessee of a stall, who fails to pay the monthly rental fee within the prescribed period, shall pay a surcharge of twenty-five (25%) percent of the total rent due. Failure to pay the rental fee for three (3) consecutive months shall cause automatic cancellation of the contract of lease of stall without prejudice to suing the lessee for the unpaid rents at the expense of the lessee. The stall shall be declared vacant and subject to adjudication. b) Any person occupying space in the market premises without first paying the fee imposed in this Chapter shall pay three (3) times as much as the regular rate for the space occupied. SECTION 160. Adjudication of Stall. a) Lease Period The contract of lease for a stall shall be for a period of five (5) years, renewable upon its expiration, unless revoked in accordance with the provisions of this Chapter. b) Notice of Vacancy Notice of vacant or newly construed stalls shall be made for a period of ten (10) days immediately preceding the date fixed for their award to qualified applicants to appraise the public of the fact that such fixed spaces is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall and the bulletin board of the market. The notice of vacancy shall be written on cardboard, thick paper or any other suitable material and shall be in the following form: N O T I C E Notice is hereby given that Stall No. __________ Building (or Pavilion) No. _________ of the ___________ market is vacant (or will be vacated on ___________, 19____). Any person, 21 years of age or more and is not legally incapacitated, desiring to lease this stall, shall file an application therefor on the prescribed form (copies may be obtained from the Office of the Municipal Treasurer during office hours and before 12:00 o'clock noon of _____________, 19___). In case there are more than one applicant, the award for the lease vacant shall be determined thru drawing of lots to be conducted on ___________________, 19__, at 12:00 o'clock noon at the Office of the Municipal Treasurer by the Market Committee. This stall is found in the ___________________ Section and intended for the sale of ___________________. ______________________ Municipal Treasurer c) Application for Lease: 1) The application shall be under oath. It shall be submitted to the Office of the Municipal Treasurer by the applicant either in person or through his or her attorney. 2) It shall be the duty of the Municipal Treasurer to keep a register book showing the name and address of all applicants for a stall, the number and description of the stall applied for, and the date and hour of the receipt by the Treasurer of each application. It shall also be the duty of the Treasurer to acknowledge receipt of the application setting forth therein the time and date of receipt thereof. 3) The application shall be substantially in the following form: APPLICATION FOR LEASE OF MARKET STALL ______________ Address ______________ Date The Municipal Treasurer Municipality of ___________ Province of ______________ Sir: I hereby apply under the following contract of the lease of Stall no. _________ of the market. I am _________, years of age, a citizen of the ______________________ and residing at __________________________________. Should the above mentioned stall be leased to me in according with the market rules and regulations. I promise to hold the same under the following conditions: 1) That while I am occupying or leasing this stall (or stalls), I shall at all times have my picture and that of my helper (or those of my helpers) conveniently framed and hung conspicuously in the stall. 2) That I shall keep the stall (or stalls) at all times in good sanitary condition and comply strictly with all sanitary and market rules and regulations now existing or which may hereafter be promulgated. 3) I shall pay the corresponding rents for the stall (or stalls) also in the manner prescribed by existing ordinances. 4) The business to be conducted in the stall (or stalls) shall belong exclusively to me. 5) In case I engage helpers, I shall nevertheless personally conduct my business and be present at the stall (or stalls). 6) I shall not sell or transfer my privilege to the stalls (or stalls) or otherwise permit another person to conduct business herein. 7) Any violation on my part or on the part of my helpers of the foregoing conditions shall be sufficient cause for the market authorities to cancel this contract. Very respectfully, _________________ Applicant I, __________________________, do hereby state that I am the person who signed the foregoing application that I have read the same; and that the contents thereof are true to the best of my own knowledge. _______________ Applicant _______________ TIN SUBSCRIBED AND SWORN to before me in the Municipality of _______________, Province of _______________________, Philippines, this _______________ day of _________________, 19_____, Applicant-affiant issued at _______________________, on _________, 19___________. _______________________ Official Title 4) Applicants who are Filipino citizens shall have preference in the lease of public market stalls. If on the last day set for filing applications, there is no application from a Filipino citizen, the posting of the Notice of Vacancy prescribed above shall be repeated for another ten (10)-day period. If after the expiration of that period there is still no Filipino applicant, the stall affected may be leased to any alien applicant who filed his application first. If there are several alien applicants, the adjudication of the stall shall be made thru drawing of lots to be conducted by the Market Committee. In case there is only one Filipino applicant, the stall applied for shall be adjudicated to him. If there are several Filipino applicants for the same stall, the adjudication of the stall shall be made through drawing of lots to be conducted by the Committee. The result for the drawing of lots shall be reported immediately by the Committee to the Municipal Treasurer concerned for appropriate action. 5) The successful applicant shall furnish the Municipal Treasurer two (2) copies of his/her picture immediately after the award of the lease. It shall be the duty of the treasurer to affix one copy of the picture to the application and the other copy to the record card kept for that purpose. 6) Appeal Any applicant who is not satisfied with the adjudication made by the Municipal Treasurer or the Market Committee of the stall applied for, may file on appeal to the Municipal Mayor who shall decide the same within thirty days and whose decision is final. SECTION 161. Miscellaneous Provisions on Stalls. a) Vacancy of stall before expiration of the lease If for any reason, a stall holder or lessee discontinues or is required to discontinue his business before his lease contract expires, such stall shall be considered vacant and its occupancy thereafter shall be disposed of in the manner herein prescribed. b) Partnership with stall-holder Any market stall-holder who enters business partnership with any party after he acquires the right to lease such stall have no authority to transfer to the partners the right to occupy the stall. In cases of death or any legal disability of such holder to continue on his business, the surviving partners may be authorized to continue occupying the stall for a period not exceeding sixty (60) days within which he wind-up the business of the partnership. If the surviving partner is qualified to occupy a stall under the provisions hereof, and the spouse, parent, or son, daughter or relative within the third degree of consanguinity or affinity of the deceased is not applying for the stall, he shall be given the preference to continue occupying the stall concerned if he or she applies for it. c) Lessee to personally administer his stall Any person who was awarded the right to lease a market stall in accordance with the provisions hereof, shall occupy, administer and be present personally at his stall or stalls, he may employ helpers who must be citizens of the Philippines, including but not limited to his spouse, parents and children who are actually living with him and who are not disqualified under the provisions hereof. The person to be employed as helpers shall, under no circumstances, be person with whom the stall holder has any commercial relation or transaction. d) Dummies-Sub-lease of stalls In any case where the person registered to be the holder of lessee of a stall in the public market, is found to be not the person who is actually occupying said stall, the lease of such stall shall be cancelled, if upon investigation such stall holder shall be found to have sub-leased his stall to another person or to have connive with such person so that the latter may, for any reason, be able to occupy the said stall. SECTION 162. Responsibility for Market Administration. The Municipal Treasurer shall exercise direct and immediate supervision and control over the municipal public market and personnel thereof, including those whose duties concern the maintenance and upkeep of the market and market premises, in accordance with existing ordinances and other pertinent rules and regulations. SECTION 163. Creation of a Market Committee. There is hereby created a permanent Market Committee composed of the Municipal Treasurer, as Chairman, a representative each of the mayor, the Sangguniang Bayan, and the market vendors to be appointed by the Mayor, as members. The Committee shall conduct the drawing of lots and opening of bids in connection with adjudication of vacant or newly constructed stalls in the municipal market and to certify to the Municipal Treasurer of the results thereof. SECTION 164. Rules and Regulations. a) The peddling or sale outside the public market site or premises of foodstuffs, which easily deteriorate like fish and meat, is hereby prohibited. b) No person shall utilize the public market or any part thereof for residential purposes. c) It shall be unlawful for any person to peddle, hawk, sell or offer for sale, or expose for sale, any article in the passageway (pasilio) used by purchasers in the market premises. d) It shall be unlawful for any person to resist, obstruct, annoy or impede any market employee or personnel in the performance of his duties; nor shall parents allow their children to play in or around their stalls or in the market premises. e) It shall be unlawful for any person to drink, serve or dispense liquor or any intoxicating drinks within the premises of the public market at any time of the day. f) No merchandise or articles shall be sold, offered for sale or exposed for sale in the public market unless the same was legally acquired by the vendor or stall holder and that taxes of any kind due thereon had been paid. g) It shall be unlawful for any lessee to remove or construct, electrical wiring, or water connection without prior permit from the market administrator and approved by the Municipal Treasurer. h) This municipality shall not be responsible to the occupants of stalls for any loss or damage caused by fire, theft, robbery, "force majeure" or any other cause. All articles or merchandise left in the public market during closure time shall be at the risk of the stall holder or owner thereof. i) All articles abandoned in any public market buildings in violation of any provision of this Article or any regulation or rule on the management of the Market Administrator or his subordinates to take custody thereof. In case the articles are claimed within twenty-four (24) hours thereafter, they shall be distion of the guilty party, or merely warn him against future violation. In case where the articles have not deteriorated and are not claimed within the time herein fixed, said articles shall be sold at public auction, and the proceeds thereof shall be disposed in accordance with law. SECTION 165. Applicability Clause. Existing laws, ordinances, rules and regulations pertaining to the public market and its premises are hereby adopted as part of this Chapter. SECTION 166. Penalty. Any violation of the provisions of this Chapter shall be punished by a fine of not less than five hundred (P500.00) pesos but not exceeding five thousand (P5,000.00) pesos or imprisonment of not less than (1) month but not exceeding six (6) months, or both, at the discretion of the Court. CHAPTER 33 Slaughter and Corral Fees SECTION 167. Imposition of Fees. a) Permit Fee to Slaughter Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Health Officer concerned or his duly authorized representative who will determine whether the animal or fowl is fit for human consumption, thru the Municipal Treasurer upon payment of the corresponding fee, as follows: a) Large Cattle P 5.00 b) Hogs 3.00 c) Goats 2.00 d) Sheep 2.00 e) Others 2.00 b) Slaughter House The fee shall be paid to cover the cost of services on the slaughter of animals at the Municipal slaughterhouse, in accordance with the following rates: 1) For public consumption, per kilo: Per Kilo a) Large Cattle P 0.05 b) Hogs 0.03 c) Sheeps 0.02 d) Goats 0.02 e) Others 0.02 2) For home consumption, per head: Per Head a) Large Cattle 2.50 b) Hogs 1.50 c) Sheeps 1.00 d) Goats 1.00 e) Others 1.00 3) Corral fee, per head, per day or fraction thereof: a) Large Cattle P 0.50 b) Hogs 0.30 c) Sheeps 0.20 d) Goats 0.20 e) Others 0.20 SECTION 168. Prohibitions. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the Municipal Health Officer. SECTION 169. Time of Payment. a) Permit Fee the fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Health Officer. b) Slaughter Fee the fee shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside the slaughterhouse. c) Corral Fee the fee shall be paid to the Municipal Treasurer before the animal is kept in the Municipal Corral or in any place designated as such. If the animal is kept in the corral beyond the period for, the fees dues on the unpaid period shall first be paid before the same animal is released from the corral. SECTION 170. Administrative Provisions. a) The slaughter of any kind of animal intended for sale shall be done only in the Municipal Slaughterhouse designated as such by the Sangguniang Bayan. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered for home consumption shall not be sold or offered for home consumption shall not be sold or offered for sale. b) Before issuing the permit for the slaughter of large cattle, the Municipal Treasurer shall require for branded cattle, the production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee be collected therefor. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. c) Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the Municipal Health Officer or his duly authorized representative, through the Municipal Treasurer, the permit shall bear the date and month of issue and the stamp of the Municipal Health Officer, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appears. d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times. SECTION 171. Penalty. Any violation of the provision of this Chapter shall be punished by a fine of not less than five hundred (P500.00) pesos but not exceeding five thousand (P5,000.00) pesos or imprisonment of not less than one (1) month but not exceeding two (2) months, or both, at the discretion of the Court. CHAPTER 34 Fishery Rentals or Fees SECTION 172. Grant of Fishery Rights by Public Auction. Exclusive fishery rights to erect fish corrals, operate fishponds, or oyster beds, or take or catch "bangus" fry or "kawag-kawag" or fry of other species of fish for propagation shall be awarded to the highest bidder in a public auction to be conducted by a committee hereinafter created or organized. a) Public Auction Committee There is hereby created a committee to conduct the public auction to be constituted as follows: 1) The Mayor or his duly authorized representative as Chairman; 2) Three (3) members of the Sangguniang Bayan to be designated by the said body; and 3) The Municipal Treasurer. b) Conduct of Public Auction The committee shall advertise the call for sealed bids for the leasing of a zone or zones of municipal waters to be designated by consecutive weeks in the bulletin board of the Municipal Hall. If no bids are received within two (2) weeks, such notice shall be posted for another two (2) weeks. If after said two (2) notices for the grant of exclusive fishery rights through public auction, there are no interested bidders, the Sangguniang Bayan shall grant the rights within a definite area or portion of the municipal waters to any interested individual, upon payment of the license fees fixed in this Chapter. The notice advertising the call for bids shall indicate the date and the time when such bids shall be filed with the Municipal Treasurer. An application to participate in the public bidding shall submit a sealed bid to the Municipal Mayor in a form prescribed therefor. Upon submitting a sealed bid, a bidder shall accompany such bid with a deposit of one hundred (P100.00) pesos, which amount shall be deducted from the first rental by that person should the bid be awarded to him. The deposits of the unsuccessful bidders shall be returned upon the execution of the lease contract by the successful bidder. At the time and place designated in the notice, the committee, sitting en banc, and in the presence of one representative of the Commission on Audit, shall open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed within ten (10) days after the award is made by the committee. And should the successful bidder refuses to accept, or fails or neglects to execute the lease within such time, his deposit shall be forfeited to the Municipal Government. In such case, another bidding shall be held in the manner hereinbefore prescribed. c) Persons Eligible for Fishing Privileges The following are, under this Code, eligible for fishing and/or fishery privileges: 1) Citizens of the Philippines. 2) Cooperatives, partnerships, associations or corporations duly registered or incorporated under the laws of the Philippines and authorized to transact business in the Philippines, and at least sixty (60) per centum of whose capital stock belong wholly to the citizens of the Philippines. It shall be unlawful for persons, cooperatives, partnerships, associations, or corporations not qualified by laws and this Code to engage, personally or through other persons, in fishing or catching or collecting aquatic products in the municipal waters within the jurisdiction of the municipality. SECTION 173. Duration of Lease. The grant of lease of fishery rights through public auction shall be for a period of five (5) years. SECTION 174. Zonification of Municipal Waters. The municipal waters of the municipality shall be divided and classified as follows: a) For catching Bangus Fry, Sugpu fry or Kawag-kawag; for erection of Fish Corral or Operation of Oyster, Culture Beds. Minimum Annual Rental Zone I P 100.00 Zone II 200.00 Zone III 200.00 Zone IV 200.00 b) Government "Bangus Fry" Reservation: Not more than one-fifth (1/5) of any area earmarked for the gathering of bangus fry or any of the zones mentioned herein is hereby set aside as "government bangus fry reservation"; especially the area that is now, or may hereafter be, designated by the Bureau of Fisheries and Aquatic Resources as ideal for government bangus fry reservation. SECTION 175. Imposition of Fees. In case there are no successful bidders in the public auction as prescribed in this Chapter, the grant of exclusive fishery rights shall be made upon payment of the following license fees: Annual Fee 1) Fish Corrals erected in the sea: Less than 3 meters deep P 750.00 3 meters deep or more but less than 5 meters deep 1,125.00 5 meters deep or more but less than 8 meters deep 1,500.00 8 meters deep or more but less than 10 meters deep 1,875.00 10 meters deep or more but less than 15 meters deep 2,250.00 2) Operation of oyster culture beds: Per corral less than 5 meters deep over 5 meters 500.00 3) Catching "bangus" fry, sugpo or "kawag-kawag" 750.00 Less than 1,000 sq. m. 500.00 1,000 sq. m. or more but less than 2,000 sq. m. 800.00 2,000 sq. m. or more but less than 4,000 sq. m. 1,500.00 4,000 sq. m. or more but less than 6,000 sq. m. 2,200.00 6,000 sq. m. or more but less than 8,000 sq. m. 3,000.00 8,000 sq. m. or more 4,000.00 Item No. Kind of Fishing Gear License Fee per year (such as nets, trap or (Reasonable License Fee) other fishing gear) not more than P50.00) 1. Fisherman using net a) Panti from 1 to 5 bantas P 15.00 b) Panti from 5 to 10 bantas 20.00 c) Panti from 10 or more bantas 25.00 d) Panti form Panghulog 20.00 e) Panti, Pantalan (floating) 20.00 f) Pukot (less than 100 meters long) 30.00 g) Pukot (more than 100 meters long) 50.00 h) Saliwsiw 25.00 i) Largarite 20.00 j) Putos 20.00 k) Sapyaw 25.00 2. Fisherman using boats (three tons gross or less) with or without motor Non-Motorized boat 5.00 Motorized boat 10.00 3. Fishermen using traps a) Kitang 20.00 b) Bumbon 10.00 c) Others 8.00 4. For gathering shells by means of Pangahig 50.00 5. Registration fee for operation of a fishing vessel of three tons or less 12.00/annum SECTION 175. Time and Manner of Payment. a) The rental fees for the lease of fishery rights granted by public auction shall be paid either in cash or installments, the first installment to be paid to the Municipal Treasurer at the time all the necessary documents granting the lease are duly approved and subsequent installments on or before the twentieth day of the anniversary date of the grant of such lease. b) The license fee for the grant of exclusive fishery rights in municipal waters for at least the corresponding current quarter shall be paid in advance to the Municipal Treasurer upon the awarding of such rights and within the first twenty (20) days of every subsequent quarter. Provided, that no refund shall be made to an individual who has paid for a longer period than the current quarter if he decides to discontinue such fishery rights. c) The license fees for the privilege to catch fish from municipal waters with nets, traps, and other fishing gears and the operation of a fishing vessel shall be paid upon application of a license and within the first twenty (20) days of January of every year for subsequent renewal thereof. SECTION 176. Surcharge for Late Payment. Failure to pay the fee imposed in this Chapter shall subject the taxpayer to a surcharge of ten (10%) percent of the original amount of fee due, such surcharge to be paid at the time and the same manner as the original amount due. SECTION 177. Administrative Provisions. a) Any person, who is not a grantee for a license for privilege to fish under any of the provisions of this Chapter is hereby allowed to fish for domestic use in any municipal water for as long as non-communal fishery therein is as yet established. Provided, that, such fishing shall not take place within two hundred (200) meters from a fish corral duly licensed by the municipality; and provided further, that no fish caught under this privilege shall be sold. b) No fish corral or "baklad" shall be constructed within one hundred (100) meters from another fish corral unless they belong to the same licensee or grantee, but in no case shall the distance be not less than sixty (60) meters apart, except in water less than two (2) meters deep at low tide, or unless previously approved by the Secretary of DENR. c) Fish corrals shall be entirely open during closed season periods established by the Department of Environment and Natural Resources for the free passage of fish to enable a considerable number of fish to reach the spawning ground. d) Nothing in the license issued shall be construed as permitting the lessee, grantee or permitee to take any construction which will obstruct the free navigation in any stream or lake flowing thru or adjoining the fish corral, or impede the flow of ebb of the tide to and from the area wherein the lessee or licensee, grantee or permitee, is granted a fishery privilege. e) The licensee agrees unconditionally to comply with all the laws, orders, rules, and regulations governing fishing now or which may later be promulgated. f) The licensee assures responsibility for any and all the acts of his agents and employees of the contractors connected with his fishing operation. g) Failure to pay any installment, fee or file a bond when due as prescribed in the permit, license, contract or regulation should be sufficient reason for the cancellation of the license, permit or contract granted. h) Municipal Concession and Lease Concerning Fisheries No lease or concession granted by the Sangguniang Bayan under authority of an ordinance approved pursuant to Section 4 of Presidential Decree No. 704, concerning fishing or fisheries in streams, lakes, inland and/or municipal waters, shall be valid and enforceable unless the Secretary of Natural Resources upon the recommendation of the Director of Fisheries and Aquatic Resources approves the same. SECTION 178. Applicability Clause. The provisions of P.D. 704, P.D. 1585 and the existing laws, rules and regulations governing fishing in the municipal water as well as the granting of exclusive rights or privileges thru public auction or otherwise are hereby adopted as part of this Chapter. SECTION 179. Penalty. Any person, private or juridical, who violates any provisions of this Chapter shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) for imprisonment of not more than six (6) months, or both at the discretion of the Court. TITLE VI Regulatory Fees CHAPTER 35 Mayor's Permit Fees for Business, Occupations and Other Activities SECTION 180. Imposition of Fees. The following permit fees shall be collected for the issuance of a permit by the Municipal Mayor or his duly authorized deputies to operate a business, pursue an occupation or calling, or undertake an activity within the municipality. A) On the Operation of Business: 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 P 400.00 b) Retail dealers in domestic liquors 200.00 c) Wholesale dealers in domestic liquors 150.00 d) Retail dealers in domestic liquors 100.00 e) Wholesale dealers in fermented liquors 150.00 f) Retail dealers on fermented liquors 100.00 g) Wholesale dealers in vine liquors 100.00 h) Retail dealers in vine liquors 75.00 i) Retail dealers in tuba, basi and/or tapuy 50.00 2) Dealers in tobacco: a) Retail leaf tobacco dealers P 150.00 b) Wholesale leaf tobacco dealers 250.00 c) Retail tobacco dealers 75.00 d) Wholesale tobacco dealers 150.00 3) Owners or operators of amusement places/devices: a) Night clubs/day clubs P 3,500.00 b) Supper clubs, cocktail lounge, bars disco houses, beer gardens, and other similar establishments 3,000.00 c) Cabarets, dance halls, or dancing pavilions 750.00 d) Social clubs/voluntary associations or organizations 750.00 e) Skating rinks 750.00 f) Bath houses, resorts and the like per establishments 750.00 g) Steam baths, sauna baths and the like per establishments 3,500.00 h) Billiards halls, pool halls, per table 20.00 i) Bowling establishments 3,000.00 j) Circuses, carnivals, fun houses and the like 1,000.00 k) Merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries or similar contrivances and side show booths, per contrivance or booth 100.00 l) Theaters and cinemahouses: Air-conditioned 4,000.00 Non-air-conditioned 2,000.00 Itinerant operators 50.00/day m) Boxing stadio, auditoriums, gymnasia, concert halls, or similar halls or establishments 3,000.00 n) Race track establishments 3,000.00 o) Pelota/tennis/squash courts, per court 50.00 p) Jai-alai and/or coliseum establishments 3,500.00 q) Off-track or off-fronton betting stations, per station 1,000.00 r) Amusement devices, per device 50.00 4) Financial institutions and/or lending institutions (pawnshops, banks, insurance companies, savings and loan associations, financial and/or lending investors), per establishments: Main Office P 4,000.00 Per branch 2,000.00 5) Dealers in securities, including foreign exchange dealers 1,000.00 6) Educational life plan/memorial plan: Principal Office 2,000.00 Per branch/agency 1,000.00 7) Subdivisions operators 1,000.00 8) Private cemeteries/memorial parks 2,000.00 9) Boarding houses/lodging houses 200.00 10) Dancing schools/judo karate school/driving schools/speed reading/EDP, etc. 200.00 11) Nursery, vocational, and other schools not regulated by the DECS 500.00 12) Driving ranges 500.00 13) Golf links 1,000.00 14) Mini-golf links 500.00 15) Polo grounds 2,000.00 16) Private detective/security agencies: Principal Office 250.00 For every locality where security guards are posted 100.00 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 P 100.00 2) For maintaining window/display office 150.00 3) Promoters, sponsors or talent scouts 250.00 4) For holding stage shows or floor/fashion shows, payable by the operator 250.00 5) For maintaining an office, such as liaison office, administrative office and/or similar office, with an area as follows: 400 sq. m. or more P 700.00 300 sq. m. or more but less than 400 sq. m. 600.00 200 sq. m. or more but less than 300 sq. m. 400.00 100 sq. m. or more but less than 200 sq. m. 300.00 50 sq. m. or more but less than 100 sq. m. 200.00 Less than 50 sq. meters 100.00 6) For operating private warehouse or bodega of wholesalers/retailers, importers and exporters except those which business is duly licensed in the locality where such bodega is located 1,500.00 7) Cold storage 250.00 8) Refrigerating cases 100.00 9) Lumberyards 300.00 10) Car exchange on consignment basis 750.00 11) Storage and sale of flammable or explosive substance 1,000.00 12) Peddlers 50.00 13) Signboards, billboards and other forms of advertisements 100.00 House to house promotional sales, per salesman 10.00/day 14) Film shooting on location, per day 200.00 15) Gun clubs 500.00 16) Judo-karate clubs 200.00 17) Candle or soap factory: a) With machinery 1,500.00 b) W/out machinery 500.00 18) Manufacturer of paint, paste, ink dyes and other similar products: a) With machinery 2,000.00 b) W/out machinery 1,000.00 19) Manufacture of coconut oil and other kinds of edible oil: a) With machinery 3,000.00 b) W/out machinery 1,000.00 20) Manufacturer of lard boiling fat, butter sauce, sausages, hotdog, baloney and other kinds of similar products: a) With machinery 2,000.00 b) W/out machinery 800.00 21) Manufacturer of coffee or chocolate, candies, sweets, and other similar products: a) With machinery 1,500.00 b) W/out machinery 500.00 22) Ice cream or ice drop factory: a) With machinery 1,500.00 b) W/out machinery 500.00 23) Tanneries 2,500.00 24) Assaying Laboratories 500.00 25) Ice Factory 2,000.00 26) Manufacturer of Pharmaceutical Products: a) With machinery 2,000.00 b) W/out machinery 1,000.00 27) Manufacturer of perfumeries or lotion, hair tonics, hair pomades, lipstick, cosmetics and other similar products: a) With machinery 2,000.00 b) W/out machinery 800.00 28) Manufacturer of batteries for motor vehicles, charging and re-charging of batteries 1,500.00 29) Manufacturer of neon lights 1,000.00 30) Carpentry, manufacture of wooden boxes: a) With machinery 1,500.00 b) W/out machinery 500.00 31) Manufacturer of Mattresses: a) With bed factory connection 1,500.00 b) W/out bed factory connection 1,000.00 32) Manufacturer and repair of shoes: a) With machinery 1,000.00 b) W/out machinery 350.00 33) Manufacture of shell and wooden furniture, all kinds a) With machinery 1,500.00 b) W/out machinery 750.00 34) Establishment for the construction and repair of bodies of motor vehicles/ assembler of trucks, buses and heavy equipments: a) With machinery installation 2,500.00 b) W/out machinery installation 1,500.00 c) Const'n of body of light vehicles 500.00 35) Establishment for the repair of motor vehicles: a) With an area of more than 1,000.00 sq.m. 500.00 b) With an area of more than 500 sq.m. but not exceeding 1,000.00 sq.m. 400.00 c) With an area of 500 sq.m. or less 200.00 36) Blacksmith shops: a) With machinery and forges 600.00 b) W/out machinery but with forges 400.00 37) Machine shops establishments for manufacturing or repairing parts of mechanical apparatus or engines or manufacturing any kind of articles made of brass, iron or other metals: a) With more than 10 lathes 1,500.00 b) With 7 to 10 lathes 1,000.00 c) With 4 to 6 lathes 750.00 d) With lathes not exceeding 500.00 e) W/out machinery 350.00 38) Repair shops for pianos, auto-pianos, radios, phonographs, typewriters, mimeographs and other similar apparatus: a) With machinery 400.00 b) W/out machinery 200.00 39) Foundries of iron bronze: a) Founding of 5 or more tons a day 1,500.00 b) Founding of less than 5 tons a day 1,000.00 40) Welding shops 500.00 41) Lithographer, engraver or printer: a) With machinery 1,000.00 b) W/out machinery 500.00 42) Tinsmith: a) With machinery 1,000.00 b) W/out machinery 500.00 43) Photo engravers 750.00 44) Photo studios or establishments 350.00 45) Manufacture of matches 1,000.00 46) General repair of articles of Iron, Brass, etc.: a) With machinery 750.00 b) W/out machinery 500.00 47) Restaurant, panciterias, cafes, and cafeterias, carinderias, or any other public eating places: a) Restaurants or panciterias with more than 50 seating capacity 500.00 b) Restaurants or panciterias with less than 50 seating capacity 400.00 c) Cafes and cafeterias 300.00 d) Carinderias 200.00 48) Refreshment parlors: a) With 20 or more seating capacity 350.00 b) With less than 20 seating capacity 250.00 49) Hotels or motels: a) With 30 or more rooms 4,000.00 b) With 20 or more but less than 30 rooms 3,000.00 c) With 10 or more but less than 20 rooms 2,000.00 d) With less than 10 rooms 1,000.00 50) Sari-sari Stores: a) Those located on the corners of two (2) streets 350.00 b) Those located along a street but not corners 250.00 c) Those located in interiors not along a street 150.00 51) Manufacture of aerated water or softdrinks 3,000.00 52) Barber shops: a) With 20 or more chairs 300.00 b) With 10 or more but less than 20 chairs 250.00 c) With 5 to 9 chairs 200.00 d) With 4 or less chairs 150.00 53) Hardware store 1,000.00 54) Manufacture of bricks, tiles, hollow blocks and other similar products: a) Bricks and tiles 3,000.00 b) Culvert pipe up to 36" diameter 2,500.00 c) Hollow blocks, decor blocks, etc. 1,000.00 d) Hollow blocks only 500.00 55) Distillery, brewery or rectifier and compounder 4,000.00 56) Second hand store: a) Hardware and scrap, not spare parts 750.00 b) Furniture and household goods 500.00 57) Grocery store 500.00 58) Dealers in machineries, automobiles, motor cars, trucks, jeeps, jeepneys, and all other kinds of motor vehicles, machineries or accessories and spare parts: a) Dealers in new motor vehicles and spare parts 1,500.00 b) Dealers in second hand motor vehicles and spare parts 1,000.00 59) Establishment for repair of motor vehicles 350.00 60) Bakeries: a) Those having 4 ovens or more 1,000.00 b) Those having 2 to 3 ovens 750.00 c) Those having one oven 500.00 d) Hot pan de sal 250.00 61) Undertakers: a) With embalming establishment and depositing corpses 1,000.00 b) Rendering funeral services only 750.00 62) Manufacture and sale of rattan chairs, etc.: a) With machinery 750.00 b) W/out machinery 500.00 63) Manufacture of mirror and art glassworks: a) With machinery 1,000.00 b) W/out machinery 500.00 64) Factory/Manufacturer of cards 1,000.00 65) Printing shops 500.00 66) Printing shops 500.00 67) Manufacturing of Bagoong 200.00 68) Laundry establishment using washing machines 2,500.00 69) Manufacture of eyeglasses: a) With machinery 750.00 b) W/out machinery 350.00 70) Manufacture of floor wax: a) With machinery 1,500.00 b) W/out machinery 750.00 71) Manufacture of "mike", "bijon", "misua", and other kinds of similar products 1,000.00 72) Beauty parlors or shops 250.00 73) Repackers of wine and distilled spirits 1,000.00 74) General merchandise: a) Located in the poblacion or in a shopping center/public market 350.00 b) Located outside the poblacion or shopping center/public market 200.00 75) Recapping (Tire Plant)/machine used 350.00 76) Manufacturer of rubber products: a) Rubber tires and tubes 3,000.00 b) V-belts and automotive hoses 2,500.00 c) Rubber bushing and other similar products 1,000.00 77) Manufacture of plastic products (recycled) 1,000.00 78) Extraction and hauling of sand, gravel, and other quarry resources 1,000.00 79) Steel mill with smelting, struder and roller machine 4,000.00 80) Manufacturer of steel products with struder and rolling machine: a) Manufacture of steel bars with sizes of 1/2 dia. up and G.I. pipes angle bars and G.I. sheets 3,000.00 b) Steel bars 3/8 in. dia. below, c.w. nails, chicken wires, and other similar hardware items 2,500.00 81) Manufacturer of paper and cardboard: a) Manufacture of paper and cardboard 3,000.00 b) Manufacturer of paper products such as school pad, notebook, bond paper, cardboard boxes and other similar products 2,500.00 82) Integrated textile mills 3,500.00 83) Manufacture of textile, knitting and dyeing 3,000.00 84) Textile finishing service (dyeing only) 2,500.00 85) Garment manufacture (RTW) and contractor: a) With more than 30 sewing machines 2,000.00 b) With 15-30 sewing machines 1,500.00 c) With less than 15 sewing machines 500.00 86) Vulcanizing, radiator repair shop, rewinding shop, battery and recharging 350.00 87) Manufacture of snack food: a) With machine 2,000.00 b) W/out machine 500.00 88) Nickel plating, chromium plating and anodizing services 1,000.00 89) Manufacturer of aluminum products 2,000.00 90) Sawmill 3,000.00 91) Kiln drying plant 2,000.00 92) Manufacturer of automotive accessories 750.00 93) Manufacturer of canned goods: a) With 3 or more steam cookers 3,000.00 b) With less than 3 steam cookers 1,500.00 94) Manufacturer of home appliances: a) T.V., betamax, air-conditioner and refrigerators 3,000.00 b) Radio, clock, electric fan, etc. 2,500.00 95) Manufacturer of stainless and kitchenware 2,500.00 96) Feedmill, bonemill, fishmeal, corn and ricemill: Capacity: a) More than 100 cavan/day 2,500.00 b) Less than 100 cavan/day 1,000.00 97) Manufacturer of plastic: a) With more than 2 extruder machine 3,500.00 b) With one extruder machine 2,500.00 c) With more than 3 injection machine 2,500.00 d) With less than 2 injection machine 2,000.00 e) With crusher and extruder machine 2,000.00 f) With more than 3 extrusion blower 2,500.00 g) With less than 2 extrusion machine 2,000.00 98) Wholesale lumber dealer: a) With machine 2,000.00 b) W/out machine 1,000.00 99) Apartments (for lease): a) Ten (10) doors up 750.00 b) Five (5) to nine (9) doors 500.00 c) With less than five (5) doors 250.00 100) Dormitories/Boarding house: a) 21 beds up 400.00 b) 10 to 20 beds 300.00 c) With less than 10 beds 200.00 101) Medical/Dental clinics 250.00 102) Animal clinic 200.00 103) Private hospital: a) More than 21 bed 1,000.00 b) 12 to 20 beds 750.00 c) With less than 12 beds 500.00 104) On owners, operators, or maintainers of gasoline service/filing stations: a) With an area of 1,500.00 sq.m. or more and/or with not less than seven (7) dispensing pumps 8,000.00 b) With an area of 1,000 sq.m. but not more than 1,500.00 sq.m. and with five (5) or six (6) dispensing pumps 6,000.00 c) With an area of less than 1, 000 sq.m. and four (4) dispensing pumps 4,000.00 d) Curb pumps and filling pumps 2,000.00 The gross receipts of services rendered such as oil change, greasing, washing and other similar services shall be subject to the graduated tax on contractors. In this connection, service station operators shall submit quarterly gross receipts on services rendered, and failure to do so shall subject the owner or operator or responsible officer, if a corporation, to a fine of One Thousand Pesos (P1,000.00) for the first offense and a fine of not more than Five Thousand Pesos (P5,000.00) or six months imprisonment on subsequent offenses. C) All other business not specifically mentioned: With capital investment: ANNUAL FEE Less than P3,000.00 P 50.00 P 3,000 or more but less than P 10,000 100.00 10,000 or more but less than 50,000 200.00 50,000 or more but less than 100,000 300.00 100,000 or more but less than 200,000 500.00 200,000 or more but less than 300,000 600.00 300,000 or more but less than 400,000 700.00 400,000 or more but less than 500,000 800.00 500,000 or more but less than 600,000 900.00 600,000 or more but less than 700,000 1,000.00 700,000 or more but less than 800,000 1,500.00 800,000 or more but less than 900,000 2,000.00 900,000 or more but less than 1,000.00 2,500.00 1,000,000 to 10,000,000 4,000.00 Over P10,000,000.00 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: Principal office w/in Principal office is W/Capital of the same locality outside the locality P1,000.00 per branch P2,000.00 per branch P10M or over per business activity per business activity P1M or over but P500.00 per branch/ P1,000.00 per branch/ less than P10M per business activity per business activity P300.00 per branch/ P500.00 per branch/ Below P1 Million per business activity per business activity D) All occupations or callings 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, manicurist, masseur-attendant, mechanic, photographer (itinerant), private ballistic expert, rigdiver (cochero), taxi dancer, waiter P30.00 One business, occupation or calling does not become exempt by being conducted with some other businesses, occupation or calling for which the permit fee has been paid. SECTION 181. Payment of Fees. Permit fees prescribed under this Chapter 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 (20) days of the beginning of calendar year. Provided, however, that the necessary documents may be processed in accordance with the following schedule: 1) Those whose family names, corporate or company names begin with letters A to F shall be processed on or before the 20th day of January. 2) Those whose family names, corporate or company names begin with letters G to L shall be processed on or before the 20th day of April. 3) Those whose family names, corporate or company names begin with letters M to R shall be processed on or before the 20th day of July. 4) Those with family names, corporate or company names begin with letters S to Z shall be processed on or before the 20th day of October. In case of change of ownership of the business as well as the location thereof from one municipality to another, it shall be the duty of the 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 182. Administrative Provisions. a) Supervision and control over establishments and places To maintain peaceful, healthful, sanitary and safe conditions in the Municipality, businesses and occupations shall be conducted in such manner and mode prescribed under such rules and regulations promulgated by the MMC 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, and such other information as may be prescribed. Any false statement made by the applicant or licensee shall constitute a sufficient ground for denying or revoking the permit without prejudice to the criminal liability of the applicant or licensee. Permit may be refused to any person (1) who had previously violated any ordinance or regulation relative to the granting of permits; (2) whose business establishment or undertaking does not conform with zoning regulations, safety, health and other requirements of the Metropolitan Manila Commission or its duly authorized deputies; (3) who has an unsettled tax obligation, debt or liability to the government; or (4) who is not qualified under any provision of law or regulation to establish or operate the business applied for. c) Issuance of Permit Upon approval of the application for a permit, two (2) copies of the Mayor's permit together with the application signed by he Municipal Mayor or his duly authorized deputy shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer or his duly authorized deputies as basis for the collection of the permit fee and the corresponding business tax if any. Every permit issued shall show the name of the applicant, his nationality, marital status, address, nature of organization, whether sole proprietorship, partnership, or corporation, location of business, date of issue and expiration permit, and such other information or data as may be necessary. d) Posting of Permit Every licensee shall keep his permit posted at all times in a conspicuous place of the business establishment or office. If he has no fixed place of business or office, he shall keep the permit or copy thereof, in his person. The permit shall immediately be produced upon demand by the duly authorized deputies of the Municipal Mayor or Treasurer. e) 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 Chapter. f) Revocation of permit When a person doing business or engaging in an activity under the provisions of this Title violated any provision of this Chapter; violates any condition set forth in the permit; refuses to pay an indebtedness or liability to the Metropolitan Manila Government; abuses his privilege to do business or pursues an activity within the Metropolitan Manila 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 in 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 for under this Title. g) 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 business or discontinuance of the undertaking for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, charges or fees due thereon. CHAPTER 36 Sanitary Inspection and Health Certificate Fees SECTION 183. Sanitary Inspection Fee. Every owner/operator or business, industrial, commercial, or agricultural establishments, accessoria, 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 with the following schedule" a) Aircraft and watercraft companies P 500.00 b) Financial Institutions, such as banks, pawnshops, money shops, insurance companies finance and other investment companies, dealers in securities and foreign exchange dealers Main Office 250.00 Every branch thereof 200.00 c) Gasoline service/filling stations 500.00 d) Private Hospitals 1,500.00 e) Medical Clinics and Dental and Animal Hospitals 500.00 f) Dwellings and other spaces for lease or rent; 1) Hotels, motels, apartels, pension inns, drive inns With 150 or more rooms P 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, per door 20.00 3) Houses for rent 20.00 4) Dormitories, lodging or boarding houses, with accommodations for: 40 or more boarders or lodgers 400.00 15 to 39 boarders or lodgers 250.00 Less than 15 boarders or lodgers 150.00 g) Institutions of learning 600.00 h) Media facilities 150.00 i) Telegraph, teletype, cable and wireless communication companies 150.00 j) Telephone/electric and power companies: Main Office 400.00 Every branch/station thereof 200.00 k) Administration offices, display offices, and/or office of professionals 100.00 l) Peddler 20.00 m) Lending investors 200.00 n) All other business, industrial, commercial, agricultural establishments not specifically mentioned above: With an area of 1,000 sq. m. or more P 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. 200.00 25 or more but less than 50 sq. m. 100.00 Less than 25 sq. m. 50.00 In the case where a single person, partnership or corporation conducts or operates two or more businesses in the place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. SECTION 184. Health Certificate Fee. All persons required by existing laws, rules and regulations to secure health certificate from the Office of the Legal Health Officer shall pay annual fee of Ten (P10.00) Pesos. SECTION 185. Time of Payment. The sanitary inspection fee prescribed under this Chapter, shall be paid at the Office of the Municipal Treasurer concerned within ten (10) days from the date of inspection while the Health Certificate Fee prescribed under Section 151, shall be paid upon issuance of such Health Certificate. SECTION 186. Administrative Provisions. Except as otherwise provided, the Local Health Officer or his duly authorized representatives, shall conduct an annual inspection of all houses, accessoria, or buildings for rent or as soon as circumstances require and all business establishments (commercial, industrial, agricultural) in their respective localities, in order to determine their adequacy of ventilation, propriety of habitation and general sanitary conditions pursuant to the existing laws, rules and regulations. Sanitary permit shall be issued to the owner by the Local Health Officer or his duly authorized representative after such inspection was conducted and found to be sanitary. Every permit issued shall show the name of the applicant, his nationality, marital status, address, nature of organization, (whether sole proprietorship, partnership or corporation), location information or data as may be necessary. The permit shall be granted for a period of not more than one year and shall expire on the 31st day of December following the date of issuance thereof, unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation, surrender of same, upon closure of the business or discontinuance of the undertaking for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, charges and fees due thereon. CHAPTER 37 Fees for Sealing and Licensing of Weights and Measures Instruments SECTION 187. Imposition of Fees. The following are imposed for the sealing and licensing of weights and measures: (a) For sealing linear metric measures Not over one meter P 5.00 Measure over one meter 10.00 (b) For sealing metric measures of capacity Not over ten liters 5.00 Over ten liters 10.00 (c) For sealing metric instruments of weights With capacity of not more than 30 kg. 5.00 With capacity of more than 30 kg. but not more than 300 kg. 10.00 With capacity of more than 300 kg. but not more than 3,000 kg. 20.00 With capacity of more than 3,000 kg. 30.00 (d) For sealing apothecary balance or other balances of precision: Over 3,000 kg. 20.00 Over 300 to 3,000 kg. 15.00 Over 30 to 300 kg. 10.00 30 kg. or less 5.00 (e) For sealing scale or balance with complete set of weights For each scale or balance with complete set of weights for use therewith 10.00 For each extra weight 2.00 For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon the request of the owner or operator, an additional service charge of Five (P5.00) pesos for each instrument shall be collected. SECTION 188. 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 (500%) per centum of the prescribed fees which shall no longer be subject to interest. SECTION 189. Exemptions. (a) All instruments for weights and measures used in government work or maintained for public use by any instrumentality of the government shall tested and sealed free. (b) Dealers of weights and measures instruments intended for sale. SECTION 190. Administrative Provisions. (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 Municipal 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 local treasurer in the presence of the Local Auditor or their representative. SECTION 191. Fraudulent Practices Relative to Weights 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 characteristics 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; 4) Who makes or knowingly sells or uses any false or counterfeit stamp, tag, 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 Chapter; or 5) Who alters the written or printed figures or letters on any stamp, tag, certificate or license used 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 Chapter; or 7) Who procures the commission of any such offense by another; shall for each of the offense above, be fined by not less than five hundred (P500.00) pesos nor more than five thousand (P5,000.00) pesos or imprisonment for not less than one month nor more than one year, or both at the discretion of the court. (b) Unlawful possession or use of instrument not sealed within twelve (12) months from last sealing: Any person making a practice of buying or selling goods by weights and/or measures, or of furnishing services the value of which is estimate by weight or measure, who has in his possession, without permit, any unsealed scale, balance, weight or measure, and any person who uses in any purchase or sale in estimating the value 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 five hundred (P500.00) pesos or by imprisonment of not exceeding one (1) year, or both at the discretion of the court. If, however, such scale, balance, weights or measures, has been officially sealed at some previous time and the seal and tag officially affixed thereto remain intact 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 instrument 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 manner as the regular fees for sealing such instruments. (c) Alteration or fraudulent use of instruments 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, weight or measure, whether sealed or not, shall be punished by a fine of not less than five hundred (P500.00) pesos nor more than five thousand (P5,000.00) pesos or by imprisonment of not less than three (3) months nor more than two (2) years or both at the discretion of the court. 2) Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure, of any article bought or sold by weight or measure, fraudulently misrepresents the weights or measure, thereof, shall be punished by a fine of not less than five hundred (P500.00) pesos nor more than five thousand (P5,000.00) pesos or by imprisonment of not less than three (3) months nor more than two (2) years, or both. SECTION 192. Administrative Penalties. The Municipal Treasurer may compromise the following acts or omission not constituting fraud: (a) Any person making a practice of buying or selling by weight and measure using unsealed and/or unregistered instrument: 1) When correct P 100.00 2) When incorrect but within tolerable allowance of defect or short 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 P 50.00 2) When incorrect but within tolerable allowance of defect or short measure 100.00 (c) Any person found violating any of the above two (2) provisions for the second time shall be fined twice the above penalty. CHAPTER 38 Processing Fees for Zoning or Locational Clearance SECTION 193. Imposition of Fees . The following fees for zoning or locational clearance for land use within the municipality shall be collected by the Municipal Treasurer or its authorized deputies from the owners and/or contractors of land development, construction, renovation and expansion projects, as follows: (a) Application/Filing Fees For every application for locational clearance irrespective of whether approved or not; motions for reconsideration, reclassification and for filing of complaint are as follows: 1) For locational clearance P 20.00 2) For motion for reconsideration 50.00 3) For petition/request for reclassification 300.00 This excludes the 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. TACEDI 4) For filing complaint, except those involving pauper-litigant which shall be free of charge P 20.00 (b) Processing Fee For approved application for locational clearance whether the project or activity to be undertaken is conforming or non-conforming, in accordance with the following schedule: 1) Residential (single detached and duplex type) P1.00/sq. m. of total floor area 2) Commercial establishments including apartments, mass housing, townhouses constructed primarily for gain purposes P2.00/sq. m. of total floor area 3) Industrial establishment P5.00/sq. m. of total floor area 4) Institutional (schools, hospitals, etc.) P1.00/sq. m. of total floor area 5) Memorial Parks/Cemeteries P1.00/sq. m. of total floor area 6) Agro-Industrial: a) Manufacturing P5.00/sq. m. of total floor area b) Non-manufacturing P2.00/sq. m. of total land area 7) Telecommunications/Towers P1.00/sq. m. of total base 8) Billboards P0.10/0.30 per square meter 9) Yards utilized for commercial P0.30/sq. m. of total land area 10) Yards utilized for industrial P0.50/sq. m. of total land area 11) All types of renovation Fifty (50%) percent of the prescribed rate. Provided that commercial activities and auxiliary uses that form part of a residential building or customarily conducted in dwelling 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 activities or auxiliary uses, exceeds thirty (30%) percent of the total floor area of the whole residential building. (c) Certificate Fee For each certificate of conformance/non-conformance and all other certification issued P10.00 SECTION 194. Escalation Clause. Upon recommendation of the Planning Administrator, the Municipal Mayor may increase by not more than fifty (50%) percent or may decrease by not more than twenty five (25%) percent and not oftener than once a year all rates prescribed in the preceding Section. SECTION 195. Time of Payment . The prescribed processing fees shall be paid to the Municipal Treasurer or its duly authorized deputies before any land development, construction or renovation project is lawfully begun or pursued within the territorial jurisdiction of the Municipality. SECTION 196. Exemption . Except for government owned or controlled corporation, 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 the corresponding building permit. CHAPTER 39 Police Clearance Fees SECTION 197. Imposition of Fees . The following fees shall be collected for every certificate issued to any person requesting for issuance of police clearance: (a) For employment, scholarship, study grant or other purposes not herein specified P 10.00 (b) For firearms permit application 50.00 (c) For a change of name 50.00 (d) For passport or visa application 100.00 (e) For application for Filipino citizenship 200.00 (f) For some other reasons 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 (50%) percent of the fee payable. SECTION 198. 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 199. Payment of Fees . The fees shall be paid to the local treasurer or his duly authorized deputies by the person applying for police clearance. aATCDI CHAPTER 40 Permit Fees on Excavation SECTION 200. Excavation Defined. Excavation shall be defined as any digging or unearthing in the streets/thoroughfares including passageways and sidewalks within the municipality for the installation, repair or improvement of water pipes, gas pipes, telephone or telegraph wires or cable conduit, sewer and drainage systems and/or pipes, telephone construction/improvements, communication and power lines undertaken by the government/public/private utility companies. SECTION 201. Filing of Application and Issuance of Excavation Permit Affecting National and Local Roads . Application for permit to undertake digging and excavations in national and local roads, except private roads not yet turned over to the municipal government shall be filed with the Office of the Municipal Engineer, who shall issue the corresponding permit upon payment of appropriate fees and restoration deposits. SECTION 202. Condition for Permit. The permit to undertake excavations/diggings shall contain, among other things, such conditions as may be necessary to ensure public safety and convenience. All such diggings/excavations shall be in accordance with the excavation and installation plans as approved by the Office of the Municipal Engineer. SECTION 203. Payment of Supervision . All diggings and excavations shall be under the supervision of the Project Engineer of the Contractor and the duly authorized representative of the public utility company/government agency undertaking the project. However, such diggings and excavations shall be subject to the inspection of the Municipal Engineer or his duly authorized representative to ensure compliance with the installation plans and other conditions in the permit. EICSTa SECTION 204. Payment of Fees and Charges . The following fees and charges shall be collected from all applicants whether private or government agencies those specifically exempted by law, who shall make or cause to be made any excavation or diggings on any streets and thoroughfares, including passageways and sidewalks within the municipality. 1) Processing Fee a) For poles and house connections P 50.00 b) For all other excavations 100.00 2) Excavation Permit Fee a) For fifty (50) linear meter or less but not over the maximum width of a trench of one-half (0.50 m.) meter P 100.00 b) Over and above fifty (50) l.m. 10.00/l.m. c) Over and above one-half (0.50) linear meter trench width. 10.00/sq.m. d) For installation of wooden/concrete utility poles 25.00/pole 3. Restoration Deposit The restoration deposit shall be based on the following schedule: Per sq. m. or fraction thereof a) Concrete Pavement a.1) 9" thickness P 430.00 a.2) 8" thickness 390.00 a.3) 7" thickness 350.00 a.4) 6" thickness 315.00 a.5) 4" thickness 240.00 Concrete Sidewalk 240.00 Macadam Pavement 95.00 Asphalt Pavement 260.00 b) Asphalt Pavement b.1) 2" thickness P 260.00 c) Curb and Gutter P 200.00/l.m. 3.1) Restoration works and other consequential responsibilities or obligations over diggings/excavations after the completion of the underground works shall be done by the implementing agency (IA). SCcHIE 3.2) The utility company/implementing agency (IA) shall post a cash deposit for restoration cost based on the schedule of restoration rates and/or performance bond to the Municipal Treasurer. The said cash deposit shall be refundable. For restoration works to be undertaken by contract, the implementing agency (IA) contractor shall post a guaranty bond equivalent to the computed restoration cost. 3.2.1) The utility company/implementing agency/contractor shall undertake repair works in case of failure of restoration within six (6) months from date of acceptance. 3.3) For individual connections, a cash payment for restoration works shall be made to the Municipal Treasurer. 4) Maintenance Deposit The utility company/implementing agency shall maintain for a period of six (6) months from date of acceptance the restored excavated portion of the road right of way. It shall be deposited to the Municipal Government the equivalent amount based on the following schedule of rates which shall be utilized by the concerned agency in case of the failure of the utility company/implementing agency/contractor to repair the damaged portion of the restored right-of-way. This maintenance deposit shall be refunded within one (1) month after the expiration of the six (6)-month period. THaDEA a) Concrete Pavement a.1) 9" thickness P 108.00/sq.m. a.2) 8" thickness 97.00/sq.m. a.3) 7" thickness 88.00/sq.m. a.4) 6" thickness 79.00/sq.m. a.5) 4" thickness 60.00/sq.m. b) Asphalt P 65.00/sq.m. c) Macadam 24.00/sq.m. d) Curb and Gutter 19.00/l.m. SECTION 205. Excavation Affecting Adjoining Properties . 1) Temporary support of adjoining property The person causing any excavation to be made shall provide such sheet piling and bracing as they may be necessary to prevent materials or structures of adjoining property from caving in before permanent support shall have been provided for the sides of an excavation. 2) Permanent support of adjoining property Whenever provisions are not made for the permanent support of the sides of an excavation, the person causing such excavation to be made shall construct an appropriate retaining wall which shall be carried to a height sufficient to retain the soil of the adjoining area. 3) Entrance to adjoining premises For the purpose of providing temporary support to adjoining premises, the person causing an excavation to be made shall get the consent of the owner of the adjoining premises to enter and construct the temporary supports. However, if such consent and entrance are not granted, the owner of adjoining premises shall be responsible for providing the necessary support as the case may be to his premises at his own expense, and for that purpose, he shall be given authority to enter the premises where the excavation is to be made. SECTION 206. Excavation Affecting Adjoining Structures . 1) Excavation more than four (4) feet deep Whenever an excavation is carried to the depth of more than four (4) feet below the curb, the person causing the excavation to be made shall at all times, if granted the consent of the owner of adjoining structure to enter, preserve and protect from damage all existing structures at his own expense, if the safety of said structure will be affected by that part of the excavation which extend more than four (4) feet below the curb line. He shall support such structures by proper foundation. If the owner's consent to enter is not granted to the person causing the excavation to be made, it shall be the duty of said owner to make and provide the necessary foundations, and when necessary for that purpose, such owner shall be given authority to enter the premises where such excavation is to be made. SECTION 207. Appropriate Markers and Guards . 1) The diggings and excavation mentioned in Section 192 shall be provided with appropriate markers and safety devices for the traveling vehicles and pedestrians. 2) In case of death, injury and/or damages caused by the non-completion of such marks and/or failure of the one undertaking the word 'adopt' the required precautionary measure for the protection of the general public or violation of any of the terms or conditions of the office permit, permittee/excavator shall assume all liabilities for such death, injury or damage arising therefrom, for this purpose, the excavator/permittee shall purchase insurance coverage to answer for third party liability. CSAaDE SECTION 208. Insertion Prohibited. All excavations and diggings passing thru canal and insertion through drainage or sewer pipers are strictly prohibited. SECTION 209. Inspection of Private Roads, Streets, Thoroughfares and Passageways . The Office of the Municipal Engineer shall have the authority to inspect all diggings and excavations being undertaken on all private roads, streets, thoroughfares, including passageways and sidewalks and to require that restoration of the excavated area meets the standard specifications as formulated by the Municipal Engineer. SECTION 210. Time of Payment . The fee imposed under this Chapter shall be paid to the Municipal Treasurer before the permit to dig or excavate is issued. Such permit is valid only when the official receipt covering payment of the prescribed fees is attached thereto except when the excavator/permittee is exempted from the payment of fees under Section 196. SECTION 211. Administrative Fines . A) Imposition of Fines : There is hereby imposed a fine of not exceeding Ten Thousand (P10,000.00) Pesos subject to the terms and procedures as hereunder provided: 1) Excavating without an excavation permit. 2) Non-compliance with the work stoppage order. 3) Failure to post or display the Excavation Permit in a conspicuous place. 4) Failure to install road/highway safety construction devices. 5) Failure to install road signs and billboards. B) Determination of Amount of Fines : In the determination of the amount of fines to be imposed for violation under the preceding section, the Municipal Government shall take into consideration the following: 1) Light Violation a) Failure to post Excavation Permit in conspicuous place. 2) Less Grave Violation a) Failure to install road/highway safety construction devices. b) Failure to install road signs and billboards. c) Failure to restore the excavated portion of the road right-of-way to its original conditions. d) Non-compliance with work stoppage order for excavating without an excavation permit. C) Schedule of Fines: FINE IN LIGHT LESS GRAVE GRAVE PESOS (P) VIOLATION VIOLATION VIOLATION Minimum P100.00 P1,000.00 P2,500.00 Medium 200.00 2,500.00 5,000.00 Maximum 300.00 5,000.00 10,000.00 The above fines shall be imposed as follows: 1) Minimum fine for failure to comply with the terms of the first notice. 2) Medium fine for failure to comply with the terms of the second notice. 3) Maximum fine for failure to comply with the terms of the third and final notice. SECTION 212. Surcharges for Late Payment. Without prejudice to the provisions of the preceding sections, there is hereby imposed a penalty for surcharge equivalent to fifty per centum (50%) of the Processing and Excavation Permit Fees for commencing the digging or excavation prior to the issuance of excavation permit. Provided, further that when the excavation work is started with due notice and advice top the Municipal government and after the lapse of eight (8) days from the date of filing and acceptance of the application for Excavation Permit, no surcharge or penalty shall be imposed. SECTION 213. Engineering Supervision Fee. Supervision fees shall be collected by the Municipal Government from the implementing Agency/Excavator/Permittee equivalent to three (3%) percent of the total restoration cost before the start of restoration. SECTION 214. Escalation Clause . Should there be any increase in the cost of labor and/or materials, including the increase in cost of operation and maintenance equipment, upon approval of the Municipal Engineer, a corresponding increase shall be adjusted in the maintenance and restoration cost in accordance with agency estimate. SECTION 215. Revocation of Permit . Permits issued under this Chapter may be revoked or cancelled in case of emergency, when interest so demands or for non-compliance with the conditions of the permit. SECTION 216. Penalties . Any person violating any of the provisions of this Chapter or its implementing guidelines shall upon conviction, be punished by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than thirty (30) days nor more than six (6) months or both fine and imprisonment in the discretion of the court. In the case of a corporation, partnership or association, the president, manager or the person in charge of the project shall be liable therefor. CHAPTER 41 Construction or Building Permit, Certificate of Occupancy and Other Similar Fees SECTION 217. No person, firm, or corporation including any agency or instrumentality of the government shall construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building or building permit therefor from the Office of the Municipal Engineer, who shall process and issue the same after payment of the corresponding regulatory fees to the Municipal Treasurer. SDATEc SECTION 218. Applicants who are not exempt shall pay the corresponding fees on construction, building, installation, erection and/or occupancy as herein set forth: I. Establishment of Line and Grade: 1) All sides fronting or abutting streets, esteros, rivers and creeks: a) First ten (10) meters P 40.00 b) Every meter or fraction thereof in excess of 10 meters 2.00 2) All other sides: a) Every meter or fraction thereof 1.00 II) Schedule of Building Permit Fees: 1) Construction/renovation/alteration of residential buildings shall be assessed according to the following rates: AREA a) Original complete construction up to Exempted 20 sq. m. b) Additional/renovation/alteration up to 20 sq. m. P 3.00 c) Above 20 sq. m. to 50 sq. m. 3.00 d) Above 50 sq. m. to 100 sq. m. 4.00 e) Above 100 sq. m. to 150 sq. m. 5.00 f) Above 150 sq. m. 6.00 2) Construction/addition/renovation/alteration of commercial and industrial buildings shall be assessed according to the following rates: AREA a) Up to 5,000 sq. m. P 15.00 b) Above 5,000 sq. m. up to 6,000 sq. m. 14.00 c) Above 6,000 sq. m. up to 7,000 sq. m. 13.00 3) Construction/addition/renovation/alteration of social, educational and institutional buildings shall be assessed according to the following rates: AREA a) Up to 5,000 sq. m. P 10.00 b) Above 5,000 sq. m. up to 6,000 sq. m. 9.00 c) Above 6,000 sq. m. up to 7,000 sq. m. 8.00 4) Construction/addition/renovation/alteration of bldgs./structures for agricultural purposes (includes greenhouses, 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: AREA a) Up to 20 sq. m. Exempted b) Above 20 sq. m. up to 500 sq. m. P 5.00 c) Above 500 sq. m. up to 1,000 sq. m. 4.00 d) Above 1,000 sq. m. up to 5,000 sq. m. 3.00 e) Above 5,000 sq. m. up to 10,000 sq. m. 2.00 f) Above 10,000 sq. m. 1.00 5) Construction/addition/renovation/alteration of bldgs./ancillary structures shall be assessed in accordance with the following: a) Buildings, such as private garages and carports (excluding sheds and agricultural buildings grouped under agricultural) shall be charged fifty (50%) percent of the rate of the principal building of which they are accessories. b) All part of buildings which are open on two or more sides, such as balconies, terraces, lanais and the like, shall be charged fifty (50%) percent of the rate of the principal building of which they are a part. 6) Buildings with height of more than eight (8) meters shall be charged an additional fee of one (P1.00) pesos per cubic meter above eight (8) meters. The height shall be measured from the ground level up to the bottom of the roof slab or the top line of girt whichever applies. 7) Alteration/renovation/improvement on vertical dimensions of buildings structures, such as facades, exterior and interior walls, shall be assessed in accordance with the following rates: Concrete, Bricks, or Other C.H.B. and the like Per sq. m. of vertical area P 5.00 P 4.00 8) Alteration/renovation/improvement on horizontal dimensions of buildings structures, such as floorings, ceilings and roofings shall be assessed in accordance with the following percentages of the fees prescribed under Item II, paragraph 2 and 5 above, of this Section whichever category applies: TcIaHC a) Concrete, bricks, or tiles and the like Fifty (50%) Percent b) Others Thirty (30%) Percent 9) Repairs on Buildings/Structures: a) Residential/Commercial/Industrial/Institutional: a.1) Repairs costing up to P10,000.00 Exempted a.2) Repairs costing more than P10,000.00 shall be charged one-half of one (0.5%) percent of the estimated cost of repair. b) Agricultural: b.1) Repairs costing up to P4,000.00 Exempted b.2) Repairs costing more than P4,000.00 shall be charged one-half of one (0.5%) percent of the estimated cost of repair. c) Ancillary: c.1) Repairs costing up to P1,000.00 Exempted c.2) Repairs costing more than P1,000.00 shall be charged one-half of one (0.5%) percent of the estimated cost of repair. 10) Raising of Buildings/Structures: Assessment of fees for raising of any building/structure shall be based on the new usable floor area generated. The fees to be charged shall be as prescribed under Item II, paragraph 2 and 5 above of this Section, whichever category applies. 11) Demolition/Moving of Buildings/Structures: a) Demolition Fee per sq. m. of area involved P 4.00 b) Moving Fees per sq. m. of area of building/structure to be moved. 4.00 If a building/structure, for which a Moving Permit has been issued is already/covered by a building permit and certificate of occupancy, a new building permit shall not be required therefor at its new site. NOTE: Before the issuance of a Moving Permit: 1. If the building/structure to be moved will pass over any highway/street/road, a clearance shall first be obtained by the owner from the proper highways/Traffic Authority. 2. Should any utility line be affected, the utility company concerned shall be notified by the owner and clearance secured from them. 12) Construction of Slipways: (See NOTE * following paragraph #15 below) Per lineal meter or fraction thereof P 200.00 NOTE: This fee includes the cradle, however, the winch motor shall be charged separately. 13) Construction of Dry Docks: (See NOTE * following paragraph #15) Per cubic meter or fraction thereof P 100.00 NOTE: The pumps and motors shall be charged separately. 14) Construction of Wharves, Docks and Piers: (See NOTE * on the next paragraph no.) a) Wood per sq.m. or fraction thereof P 10.00 b) Reinforced Concrete per sq.m. or fraction thereof * 15) Construction of Pier Sheds/Warehouses/Camarines*: See Schedule of Fees under paragraph #3 above (Category #2 Buildings). * Before the issuance of the building permit, clearance shall first be obtained by the owner from the proper authority, such as the Philippine Ports Authority, Philippine Coast Guard, Bureau of Public Works, etc. III. Ancillary Structures: 1) Bank and Record Vaults: Per cu. m. or fraction thereof P 50.00 2) Swimming Pools: a) Residential Per cu.m. or fraction thereof P 5.00 b) Commercial: Per cu.m. or fraction thereof P 20.00 c) Social/Institutional: Per cu.m. or fraction thereof P 20.00 NOTE: Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged fifty (50%) percent of the above rates. Ancillary structures to swimming pools, such as shower rooms, locker rooms and the like shall be charged fifty (50%) percent of the rates corresponding to the category of swimming pools, as provided for under Item II, paragraph 2 and 4 above, of this Section. 3) Construction of Firewalls separate from the bldg. a) Per square meter or fraction thereof P 5.00 b) Provided, that the minimum fee shall be 50.00 4) Construction/erection of tower a) Residential Exempted b) Commercial/Industrial Self-supporting Trilon Guyed b.1) Up to 10 mtrs. in height P 1,000.00 P 100.00 b.2) Every meter or fraction thereof in excess of 10 meters 50.00 5.00 c) Institutional: 1. Up to 10 meters in height 800.00 80.00 2. Every meter or fraction thereof in excess of 10 meters 40.00 4.00 NOTE: Towers with platforms or floors shall be charged an additional fee in accordance with Item II, paragraph 3 and 4 above, of this Section. 5) Commercial/Industrial Storage Silos: a) Up to 10 meters in height P 1,000.00 b) Every meter or fraction thereof in excess of 10 meters 50.00 NOTE: Silos with platforms or floors shall be charged an additional fee in accordance with Item II, paragraph 3 and 4 of this Section. SIcEHD 6) Construction of Smokestack and Chimneys for Commercial/Industrial Use: a) Smokestacks: a.1) Up to 10 meters in height, measured P 300.0 from the base a.2) every meter or fraction thereof in excess of 10 meters 20.00 b) Chimneys: b.1) Up to 10 meters in height, measured from the base 100.00 b.2) Every meter or fraction thereof in excess of 10 meters 10.00 7) Construction of Commercial/Industrial Fixed Ovens: Per square meter or fraction thereof of interior floor area 100.00 8) Construction of Industrial kiln/Furnace * Per cu. m. or fraction thereof of volume 50.00 9) Construction of reinforced concrete of steel tanks for Category I Building: a) Up to 2 cu. m. Exempted b) Every cu. m. or fraction thereof in excess of 10 cu. m. 50.00 11) Construction of Waste Treatment Tanks (including Sedimentation and Chemical Treatment Tanks) Per cu. m. of volume 20.00 12) Construction of Steel Tanks for Commercial/Industrial Use: a) Above Ground: a.1) Up to 10 cu. m. 500.00 a.2) Every cu. m. or fraction thereof in excess of 10 cu. m. up to 100 50.00 a.3) Every cu. m. or fraction thereof in excess of 100 cu. m. up to 1,000.00 20.00 a.4) Every cu. m. or fraction thereof in excess of 1,000.00 cu. m. up to 5,000.00 15.00 a.5) Every cu. m. or fraction thereof in excess of 5,000.00 cu. m. up to 10,000.00 10.00 a.6) Every cu. m. or fraction thereof in excess of 10,000.00 cu. m. up to 20,000.00 5.00 a.7) Every cu. m. or fraction thereof in excess of 20,000.00 cu. m. 5.00 b) Underground: b.1) Up to 20 cu. m. 300.00 b.2) Every cu. m. or fraction thereof in excess of 20 cu. m. 50.00 13) Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks: a) Underground: Per cu. m. or fraction thereof of excavation 10.00 b) Saddle of trestle mounted horizontal tanks: Every cu. m. or fraction thereof of volume of tank 1.00 c) Reinstallation of vertical storage tanks shall be considered as new construction. Corresponding fees shall be charged in accordance with paragraph 12-a above. 14) Booths, Kiosks, Platforms, Stages and the like: a) Construction of permanent type booths, kiosks, platforms, stages and the like: Per cu. m. or fractions thereof of floor area 20.00 b) Construction of temporary type booths, kiosks, platform, stages, field offices, laborers' quarters and the like: Per sq. m. fraction thereof of floor area 5.00 c) Inspection of knock-down type temporary booths, platforms, stages and the like per unit 50.00 IV. Construction of Tombs and Canopies, Mausoleums and Niches in Cemeteries and Memorial Parks: 1) Plain tombs, cenotaphs, or monuments backdrop wall, canopy or roofing Exempted 2) Canopied tombs, whether partially or totally roofed over, per sq. m. of covered areas 5.00 3) Semi-enclosed mausoleums, whether canopied or not, per sq. m. of built up area 5.00 4) Totally enclosed mausoleums, per sq. m. of floor area 15.00 5) Multi-level interment niches, per sq. m. of floor area, per level 5.00 V. Sanitary/Plumbing Permit Fees: 1) Installation Fees: a) One unit, composed of one water closet, two floor drains, one lavatory, two faucets and one shower head 50.00 b) Every fixture in excess of one unit: a.1) Each water closet P 10.00 a.2) Each floor drain 5.00 a.3) Each sink 5.00 a.4) Each lavatory 10.00 a.5) Each faucet 3.00 a.6) Each shower head 3.00 a.7) Each slop sink 10.00 a.8) Each urinal 5.00 a.9) Each bath tub 10.00 a.10) Each grease trap 10.00 a.11) Each garage trap 10.00 a.12) Each bidette 5.00 a.13) Each dental cuspidor 5.00 a.14) Each gas-fired water heater 5.00 a.15) Each drinking fountain 3.00 a.16) Each bar or soda fountain sink 5.00 a.17) Each laundry sink 5.00 a.18) Each laboratory sink 5.00 a.19) Each fixed type sterilizer 3.00 a.20) Each water meter 3.00 2. Construction of septic vault: a) Category I (Residential) Exempted b) All other categories b.1) Up to 5 cu. m. of digestion chamber 10.00 b.2) Every cu. m. of fraction thereof in excess of 5 cu. m. 3.00 VI. Electrical Permit Fees: 1) Lightning Power System: a) Each switch, lighting and/or convenience outlet 1.00 b) Each remote control master switch 30.00 c) Each special purpose outlet of 20 amperes capacity or more 4.00 d) Each time switch 4.00 2) Appliances for Commercial/Industrial Use: a) Each range or heater: a.1) Up to 1 KW 4.00 a.2) Every KW or fraction thereof in excess of 1 KW 2.00 b) Each refrigerator or freezer 6.00 c) Each washing machine or dryer 6.00 d) Each commercially used hair curling apparatus or hair dryer 6.00 e) Each fixed type electric fan 3.00 f) Each electric typewriter, cash register or adding machine 3.00 3) Electrical equipment or apparatus for commercial/industrial use: a) Each electrical bell, annunciator system 6.00 b) Each fire alarm unit 3.00 c) Each arc (light) lamp 15.00 d) Each flasher, beacon light 6.00 e) Each x-ray equipment 30.00 f) Each battery charging rectifier 15.00 g) Each electric welder 15.00 g.1) Up to 1 KVA/KW 6.00 g.2) Every KVA/KW or fraction thereof in excess of 1 KVA/KW 4.00 h) Each neon sign transformer 4.00 i) Each neon sign unit 4.00 j) Each telephone switchboard (PBX, PABX, TELEX machine, etc.) 15.00 k) Each trunkline 6.00 l) Each telephone apparatus 4.00 m) Each intercom master 4.00 n) Each slave 2.00 4) Motion Picture Projectors for commercial use: a) 16 mm per unit 100.00 b) 35 mm per unit 150.00 c) 70 mm and above per unit 250.00 5) TV Cameras for commercial/industrial use: Per unit 100.00 6) Motors and Controlling Apparatus/Unit: a) Up to 1/4 HP 6.00 b) Above 1/4 HP up to 1 HP 10.00 c) Above 1 HP up to 5 HP 20.00 d) Above 5 HP up to 10 HP 25.00 e) Above 10 HP up to 20 HP 40.00 f) Every HP in excess of 20 HP 2.00 7) Generators (AC or DC)/Unit: a) Up to 1 KW 6.00 b) Above 1 KW up to 5 KW 20.00 c) Above 5 KW up to 10 KW 25.00 d) Above 10 KW up to 20 KW 40.00 e) Every KW or fraction thereof in excess of 20 KW 2.00 8) Transformer and Sub-Station Equipment: a) Each transformer up to 1 KVA 4.00 b) Every KVA or fraction thereof in excess of 1 KVA up to 2,000 KVA (based on nameplate ratings) 2.00 c) Each transformer above 2,000 KVA 4,000.00 d) Each safety switch or circuit breaker up to 50 amperes and not exceeding 600 volts 3.00 e) Each safety switch, air circuit breaker, oil circuit breaker or vacuum circuit breaker other than motor controlling apparatus, above 50 amperes up to 100 amperes, and not exceeding 600 volts 6.00 f) Every 50 amperes or fraction thereof in excess of 100 amperes 2.00 g) Every 10,00 amperes or fraction thereof of interrupting capacity of every air circuit breaker, oil circuit breaker or vacuum circuit breaker operating above 600 volts 6.00 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. HDTSCc 9) Each temporary lighting or convenience outlet for celebration, ferias or construction purposes 2.00 10) Other electrical apparatus or appliances not otherwise provided for in this Item No. VI: Every KW or fraction thereof P 6.00 11) Temporary Current Connection: a) Temporary Current Connection Permit shall be issued for testing purposes only in commercial and/or industrial establishments. b) If no final approval is issued within sixty (60) days, a new wiring permit shall be secured and all corresponding permit fees shall be paid. 12) Pole/Attachment location Plant Permit: a) Approved Pole Location Plant Permit/Pole P 40.00 b) Approved Attachment Location Plan Permit/Attachment 40.00 13) Miscellaneous Fees: a) Each union, separation, alteration, re-connection or relocation of electric meter: a.1) Residential P 25.00 a.2) Commercial/Industrial 80.00 a.3) Institutional 40.00 b) Issuance of Wiring Permit: b.1) Residential P 20.00 b.2) Commercial/Industrial 50.00 b.3) Institutional 30.00 VII. Mechanical Permit Fees: 1) Refrigeration, Air Conditioning and Mechanical Ventilation: a) Refrigeration (cold storage) per ton, or fraction thereof P 60.00 NOTE: Household refrigerator, freezers, fans, etc. used in single detached, duplex or multiple family dwelling are exempted from permit fees. b) Ice Plants per ton or fraction thereof 100.00 c) Package and Centralized Air Conditioning Systems: c.1) Up to 100 tons, per ton P 150.00 c.2) Every ton or fraction thereof above 100 tons 80.00 d) Window type air conditioners/unit P 100.00 NOTE: Window type air conditioners used in single detached, duplex or multiple family dwellings are exempted from permit fees. e) Mechanical Ventilation per HP or fraction thereof of blower or fan, or metric equivalent P 40.00 NOTE: In a series of AC/REF systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/inspection fees and shall not be considered individually. For evaluation purposes: e.1) For Ice Making: 3.5 HP per ton, for compressors up to 50 tons capacity 3.25 HP per ton, for compressors above 50 tons up to 200 tons capacity 3.10 HP per ton, for compressors above 200 tons capacity. e.2) For Air-Conditioning: 1.25 HP per ton, for compressors of 1.2 tons up to 5 tons capacity 1.10 HP per ton, for compressor above 5 tons up to 50 tons capacity 1.00 HP per ton, for compressors above 50 tons capacity e.3) For commercial/Industrial refrigerator w/out Ice Making: 1.5 HP per ton, for compressors of 1 ton up to 5 tons capacity 1.4 HP per ton, for compressors above 5 tons up to 50 tons capacity 1.3 HP per ton, for compressors above 50 tons capacity. 2) Escalators and Moving Walks: a) Up to 50 lineal meters, per lineal meter or fraction thereof P 40.00 b) Every lineal meter or fraction thereof in excess of 50 lineal meters 20.00 3) Elevators per unit: a) Up to 1,000 kg. capacity P 8,000.00 b) Above 1,000 kg. capacity 10,000.00 c) Freight Elevators 10,000.00 d) Motor Driver Dumbwaiters 500.00 e) Construction elevators for materials 500.00 f) Car elevators 10,000.00 4) Boilers/Unit: a) Up to 10 HP P 500.00 b) Above 10 HP up to 30 HP 800.00 c) Above 30 HP up to 50 HP 1,000.00 d) Above 50 HP up to 70 HP 1,500.00 e) Above 70 HP up to 90 HP 1,500.00 f) Above 90 HP up to 100 HP 2,500.00 g) Every HP above 100 HP 6.00 NOTE: Boiler rating shall be computed on the basis of one (1) sq. m. of heating surface for one (1) boiler HP. 5) Pressurized Water Heaters/Unit P 400.00 NOTE: Pressurized water heaters used in single detached, duplex or multiple family dwellings are exempted from permit fees. 6) Water pump and sewerage pumps for buildings/structures used for commercial/industrial purposes/Unit: Per HP or fraction thereof P 50.00 7) Automatic fire extinguisher, per sprinkler head 5.00 8) Stationary/Standby Generating Sets/Unit: a) Up to 10 HP P 400.00 b) Above 10 HP up to 30 HP 600.00 c) Above 30 HP up to 50 HP 800.00 d) Above 50 HP up to 70 HP 1,000.00 e) Above 70 HP up to 90 HP 1,200.00 f) Above 90 HP up to 100 HP 1,500.00 g) Every HP above 100 HP 4.00 9) Compressed Air, Vacuum, Institutional and/or Industrial Gases, per outlet P 20.00 10. Other Internal combustion Engines, including oranges, fork-lifts, loaders, pumps, mixers, compressors and the like, no registered with the LTC: a) Up to 10 HP P 400.00 b) Above 10 HP up to 30 HP 500.00 c) Above 30 HP up to 50 HP 600.00 d) Above 50 HP up to 70 HP 800.00 e) Above 70 HP or fraction thereof above 90 HP 100.00 11) Pressure Vessels: Per cu.m. or fraction thereof P 50.00 12) Other Machinery/Equipment for Commercial/Industrial use not elsewhere specified P 50.00 13) Pneumatic Tubes, Conveyors, Monorails for Materials handling, per lineal meter 25.00 Fencing Permit Fees: 1) Fences made of indigenous materials and/or barbed wire, chicken wire, hog wire Exempted 2) Fences up to 1.80 meters in height, made of materials other than those mentioned in the above paragraph P 3.00 3) Fences in excess of 1.00 meters in height made of materials other than those mentioned in paragraph 1 under this Item, per lineal meter, or fraction thereof P 3.00 Construction of Sidewalks: a) Up to 20 sq.m. P 200.00 b) Every sq.m. or fraction thereof in excess of 20 sq.m. 10.00 Paved areas intended for commercial/industrial/social/institutional use, such as parking areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts and the like : Per sq.m. or fraction thereof of paved area P 3.00 Use of streets and sidewalks as permitted under Chapter 11 of the National Building Code and rule IX of each Implementing Rules and Regulations . 1) Use of Sidewalk: a) Up to 10 sq.m. of sidewalk, per calendar P 400.00 month b) Every sq.m. or fraction thereof in excess of 20 sq.m. per calendar month 10.00 2) Erection of Scaffolding Occupying Public Areas: a) Up to 10 lineal meters of frontage, per calendar month P 200.00 b) Every lineal meters of fraction thereof of frontage in excess of 10 lineal meters, per calendar month 15.00 XII. Certificates of Use or Occupancy: 1) Category I (Residential): a.1) Buildings made of traditional indigenous materials as defined under Section 207 of the National Building Code P 200.00 a.2) Buildings costing more than P15,000.00 up to P50,000.00 400.00 a.3) Buildings costing more than P50,000.00 up to P100,000.00 600.00 a.4) Buildings costing more than P100,000.00 up to P150,000.00 600.00 a.5) Buildings costing more than P150,000.00 up to P250,000.00 700.00 a.6) Buildings costing more than P250,000.00 up to P500,000.00 800.00 a.7) Buildings costing more than P500,000.00 1,000.00 2) Category II (Commercial/Industrial) a.1) Buildings costing up to P50,000.00 P 1,000.00 a.2) Buildings costing more than P50,000.00 up to P100,000.00 1,200.00 a.3) Buildings costing more than P100,000.00 up to P250,000.00 1,400.00 a.4) Buildings costing more than P250,000.00 up to P500,000.00 1,800.00 a.5) Buildings costing more than P500,000.00 2,000.00 3) Category III (Institutions) a.1) Buildings costing up to P50,000.00 P 300.00 a.2) Buildings more than P50,000.00 up to P150,0000.00 400.00 a.3) Buildings costing more than P150,000.00 up to P250,000.00 500.00 a.4) Buildings costing more than P250,000.00 up to P500,000.00 600.00 a.5) Buildings costing more than P500,000.00 800.00 4) Category IV (Ancillary): a.1) Buildings with floor area up to 20 sq.m. Exempted a.2) Buildings with floor area above 20 sq.m. up to 500 sq.m. P 200.00 a.3) Buildings with floor area above 500 sq.m. up to 1,000 sq.m. 200.00 a.4) Buildings with floor area above 1,000 sq.m. up to 5,000 sq.m. 300.00 a.5) Buildings with floor area above 5,000 sq.m. up to 10,000.00 sq.m. 300.00 a.6) Buildings with floor area above 10,000 sq.m. 400.00 5) Category V: a.1) Garages, carports, balconies, terraces and the like: Fifty (50%) percent of the rate of principal building according to Category. (See Item II, paragraph 1 to 3 above). a.2) Aviaries, aquariums, zoo structures, and the like. Same rates as for Category IV 6) Ancillary Structures: a) Bank and Record Vaults, per cu.m. of interior volume P 15.00 b) Swimming Pool/Units b.1) Residential 15.00 b.2) Commercial/Industrial 45.00 b.3) Social/Institutional 40.00 b.4) Improvised swimming pool made of materials listed under Item III, paragraph 2 of this Section: Fifty (50%) percent of the above rates. c) Swimming pool, shower rooms/locker rooms/Unit: c.1) Residential P 7.00 c.2) Commercial/Industrial 25.00 c.3) Social/Institutional 50.00 d) Towers/Units: Self-supporting Trilon d.1) Residential (Guyed) d.2) Commercial/Industrial Exempted d.3) Social/Institutional P 60.00 40.00 e) Commercial/Industrial Storage Silos/Unit P 100.00 f) Smokestacks/Unit 50.00 g) Chimneys/Unit 50.00 h) Commercial/Industrial Fixed Ovens/Unit 50.00 i) Industrial Kiln/Furnace/Unit 100.00 j) Reinforced Concrete Tanks/Unit j.1) Residential: j.1.1) Up to 2 cu.m. Exempted j.1.2) Above 2 cu.m. P 50.00 j.2) Commercial/Industrial 100.00 j.3) Social/Institutional 150.00 k) Steel Tanks/Unit: k.1) Residential: k.1.1) Up to 2 cu.m. Exempted k.1.2) Above 2 cu.m. P 20.00 k.2) Commercial/Industrial: k.1.1) Up to 2 cu.m. P 200.00 k.1.2) Underground 200.00 k.3) Social/Institutional 200.00 l) Booths, Kiosks, Platforms, Stages, and the like 200.00 XIII. Change in Use/Occupancy: Every sq.m. or fraction thereof of area affected P 5.00 XIV. Certificate of Occupancy for Buildings/Structures companies prior to effectivity of the NBC: NOTE: The National Building Code (NBC) (PD 1096) became effective on February 19, 1977. 1) Category: (Residential): a.1) Indigenous family dwellings and houses of mixed materials having an area not exceeding 40 sq.m. for which application are filed within the 2-year period Exempted a.2) Indigenous family dwellings and houses of mixed materials having an area of not exceeding 40 sq.m. for which applications are filed after the 2-year period P 400.00 a.3) Buildings with area above 40 sq.m. up to 100 sq.m. 400.00 a.4) Buildings with area above 100 sq.m. up to 200 sq.m. 400.00 a.5) Buildings with area above 200 sq.m. up to 300 sq.m. 400.00 a.6) Buildings with area above 300 sq.m. up to 500 sq.m. 400.00 a.7) Buildings with area up to 500 sq.m. 800.00 2) Category II (Commercial/Industrial): a.1) Bldgs. with area up to 5,000 sq.m. P 500.00 a.2) Buildings with area above 5,000 sq.m. up to 10,000 sq.m. 1,000.00 a.3) Buildings with area above 10,000 sq.m. up to 20,000 sq.m. 1,500.00 a.4) Buildings with area above 20,000 sq.m. up to 30,000 sq.m. 1,500.00 a.5) Buildings with area above 30,000 sq.m. 2,000.00 3) Category III (Institutional): a.1) Bldgs. with area up to 5,000 sq.m. P 600.00 a.2) Buildings with area above 5,000 sq.m. up to 10,000 sq.m. 600.00 a.3) Buildings with area above 10,000 sq.m. up to 20,000 sq.m. 800.00 a.4) Buildings with area above 20,000 sq.m. up to 30,000 sq.m. 800.00 a.5) Buildings with area above 30,000 sq.m. 1,000.00 XV. Annual Inspection Fees: 1) Annual Building Inspection Fees shall be collected by the Building Officials at the following rates: a) Category I: a.1) Single detached dwellings units and duplexes Exempted a.2) If the owner requests building inspection, the fee for each of the services enumerated below is P 100.00 a.2.1) Land Use Conformity a.2.2) Architectural Presentability a.2.3) Structural Stability a.2.4) Sanitary and Health Requirements a.2.5) Fire Resistive Requirements (Note: Subparagraph b, Category II and III is amended by Municipal Ordinance No. 94-03) b) Category II and III: Commercial (excluding amusement houses and gymnasia), industrial, social and institutional buildings with gross value of: b.1) Up to P1 Million P 600.00 b.2) Above P1 Million up to 5 Million 800.00 b.3) Above P5 Million up to 10 Million 800.00 b.4) Above P10 Million up to 50 Million 1,000.00 b.6) Above P100 Million 1,500.00 c) Amusement Houses, Gymnasia and the like: c.1) First class cinematographs or theaters P 500.00 c.2) Second class cinematographs or theaters 500.00 c.3) Third class cinematographs or theaters 500.00 c.4) Grandstands/Bleachers 500.00 c.5) Gymnasia and the like 500.00 Gymnasia, grandstands, bleachers, concert halls, little theaters, and the like that are integral parts of a school, college or university complex shall be charged in accordance with sub-paragraph (b) above of this Item. 2) Sanitary/Plumbing Inspection Fees: a) Every inspection trip during construction 50.00 b) Annual inspection of sanitary/plumbing system 50.00 3) Electrical Inspection Fees: a) Every inspection trip during construction 100.00 b) Annual Inspection Fees are the same as corresponding Installation Fees prescribed under Item VI of this Section NOTE: Category I building are exempt from annual inspection. 4) Annual Mechanical Inspection Fees: NOTE: See note under Item VII, Paragraph 1 above of this Section. a) Refrigeration and Ice Plant/Ton: a.1) Up to 100 tons capacity P 30.00 a.2) Above 100 tons up to 150 tons 24.00 a.3) Above 150 tons up to 300 tons 20.00 a.4) Above 300 tons up to 500 tons 16.00 a.5) Every ton or fraction thereof above 500 tons 10.00 NOTE: Household refrigerator, freezers, fans, etc. used in single detached, duplex or multiple family dwellings are exempted from annual inspection. 5) Air-Conditioning Systems: b.1) Window-type air-conditioners/Unit P 50.00 NOTE: Window-type air-conditioners used in single detached, duplex or multiple family dwellings are exempted from annual inspection. b.2) Package or centralized air-conditioning systems: b.2.1) First 100 tons, per ton P 30.00 b.2.2) Above 100 tons up to 150 24.00 b.2.3) Above 150 tons up to 300 18.00 b.2.4) Above 300 tons up to 500 16.00 b.2.5) Every ton or fraction thereof above 500 tons 12.00 c) Mechanical Ventilation/Units: c.1) Up to 1 HP P 20.00 c.2) Above 1 HP up to 5 HP 20.00 c.3) Above 5 HP up to 10 HP 60.00 c.4) Above 10 HP up to 20 HP 120.00 c.5) Above 20 HP 180.00 d) Escalators and Moving Walks/Unit P 150.00 e) Elevators/Unit: e.1) Passenger elevators: e.1.1) First 5 landings P 600.00 e.1.2) Each landing above the 5th 30.00 e.2) Freight elevators 450.00 e.3) Motor-driven dumbwaiters 60.00 e.4) Const'n elevators for materials 450.00 e.5) Car elevators 600.00 NOTE: Additional floor stops/landings shall be inspected and charged in accordance with the above rates. f) Boilers: f.1) Up to 10 HP P 450.00 f.2) Above 10 HP up to 30 HP 600.00 f.3) Above 30 HP up to 50 HP 750.00 f.4) Above 50 HP up to 70 HP 900.00 f.5) Above 70 HP up to 90 HP 1,100.00 f.6) Above 90 HP up to 100 HP 1,200.00 f.7) Every HP in excess of 100 HP 10.00 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/Unit: NOTE: Pressurized water heaters used in single detached or duplex family dwellings are exempt from inspection. h) Automatic fire extinguishers, per sprinkle head P 5.00 i) Water and sewage pumps for buildings/structures for commercial/industrial purposes, per unit: i.1) Up to 1HP 20.00 i.2) Above 1HP up to 3HP 45.00 i.3) Above 3HP up to 5HP 80.00 i.4) Above 5HP up to 10HP 120.00 i.5) Above 5HP up to 20HP 150.00 i.6) Above 20HP up to 30HP 180.00 i.7) Above 30HP up to 40HP 210.00 i.8) Above 40HP up to 50HP 240.00 i.9) Above 50HP up to 60HP 270.00 i.10) Above 60HP up to 70HP 300.00 i.11) Above 70HP up to 80HP 330.00 i.12) Above 80HP up to 90HP 360.00 i.13) Above HP or fraction thereof above 90HP 5.00 NOTE: Water and sewage pumps used in single detached or duplex family dwellings are exempt from inspection. j) Standby Generating Sets/Unit: j.1) Up to 10HP 60.00 j.2) Above 10HP up to 30HP 120.00 j.3) Above 30HP up to 50HP 180.00 j.4) Above 50HP up to 70HP 240.00 j.5) Above 70HP up to 90HP 300.00 j.6) Above 90HP up to 100HP 360.00 j.7) Every HP or fraction thereof above 100 HP 5.00 k) Other Internal Combustion Engines, including Cranes, Fork-lifts, Loaders, Pumps, Mixers, Compressors and the like, per unit: k.1) Up to 10 HP P 120.00 k.2) Above 10 HP up to 30 HP 210.00 k.3) Above 30 HP up to 50 HP 300.00 k.4) Above 50 HP up to 70 HP 400.00 k.5) Above 70 HP up to 90 HP 500.00 k.6) Above 90 HP up to 100 HP 600.00 k.7) Every HP or fraction thereof above 100 HP 5.00 l) Other machinery and/or equipment for commercial/industrial use not elsewhere specified, per unit: l.1) Up to 1/2 HP 10.00 l.2) Above 1/2 HP up to 1 HP 30.00 l.3) Above 1 HP up to 3 HP 60.00 l.4) Above 3 HP up to 5 HP 90.00 l.5) Above 5 HP up to 10 HP 120.00 l.6) Above 10 HP up to 20 HP 150.00 l.7) Above 20 HP up to 30 HP 180.00 l.8) Above 30 HP up to 40 HP 240.00 l.9) Above 40 HP up to 50 HP 300.00 l.10) Above 50 HP up to 60 HP 360.00 l.11) Above 60 HP up to 70 HP 420.00 l.12) Above 70 HP up to 80 HP 480.00 l.13) Above 80 HP up to 90 HP 520.00 l.14) Above 90 HP up to 100 HP 600.00 l.15) Every HP or fraction thereof above 100 HP 5.00 m) Pressure Vessels Per cubic meter or fraction thereof 50.00 n) Pneumatic Tubes, Conveyors, Monorails for materials handling: Per lineal meter or fraction thereof 5.00 o) Testing/Calibration of Pressure Gauge, per unit 30.00 p) Gas Meters: Each gas meter tested, proved and sealed: p.1) Up to 10 lights 20.00 p.2) Above 10 lights up to 50 lights 25.00 p.3) Above 50 lights up to 100 lights 40.00 p.4) Above 100 lights 60.00 q) Every inspection of mechanical rides used in Amusement centers or fairs, such as ferris wheels, merry-go-rounds, roller coasters, and the like per unit 40.00 XVI. Sign Permit Fees: 1) Erection of supports of any signboard, billboard, marquee and the like: a) Up to 4 sq.m. of signboard area P 100.0 b) Every sq.m. or fraction thereof in excess of 4 sq.m. 20.00 2) Installation Permit Fees: Per sq.m. of display surface or fraction thereof: a) Business Signs: a.1) Neon 50.00 a.2) Illuminated 50.00 a.3) Others 50.00 a.4) Painted-on 50.00 NOTE: Signs not exceeding 0.20 sq.m. of display surface and/or temporary signs for charitable, religious and civic purposes are not required to obtain a permit. Fees for the electrical parts of signs are found in Item VI, paragraph 1 and 3 above of this Section. 3) Annual Renewal Fees: Per sq.m. of display surface or fraction thereof: a) Neon signs 50.00 Provided, that the minimum fee shall be 300.00 b) Illuminated signs 50.00 Provided, that the minimum fee shall be 300.00 c) Other 50.00 Provided, that the minimum fee shall be 300.00 d) Painted-on signs 50.00 Provided, that the minimum fee shall be 300.00 XVII. Certifications: 1) Certified true copy of building permit 20.00 2) Certified true copy of Certificate of Use/Occupancy 20.00 3) Issuance of Certificate of Damage 20.00 4) Certified true copy of Certificate of Damage 20.00 5) Certified true copy of Electrical Certificate 20.00 6) Issuance of Cert. of Gas Meter Installation 20.00 7) Certified true copy of Cert. of Operation 0.00 XVIII. Payment of Fees: All fees mentioned in this Chapter shall be paid to the Cashier of the Municipal Building Official or to the Municipal Treasurer before the issuance of the building permit. XIX. Penalties : 1) A surcharge of one hundred (100%) percent shall be imposed and collected from any person who shall construct, install, repair, or cause any change in the use or occupancy of any building or parts thereof or appurtenance thereto without any permit. 2) All inspection fees shall be paid within 30 days from the prescribed date, otherwise, a surcharge of 25% shall be imposed. 3) Administrative fines, penalties and/or surcharges for various violations of the Code are prescribed under Sections 8 to 10 Rule VIII. SECTION 219. No fees or charges shall be assessed on the following applications : 1) Construction/addition/renovation/alteration of traditional indigenous family dwelling unit. 2) Construction/addition/renovation/alteration of public building. For purposes of this Chapter, the term "Public Building or Structure" refers to any building owned, occupied and operated by regular and/or specialized agencies or offices performing purely governmental functions: 3) Construction/addition/renovation/alteration introduced or undertaken by the National Housing Authority on government-owned tenement houses and other housing units while the title of the lot is still under the name of the government. EHcaAI 4) Reconstruction of buildings or structures damaged or destroyed by typhoons, fires, earthquakes or other calamities, provided that the cost of such reconstruction shall not exceed twenty (20%) percent of the original construction cost based on the schedule of rates provided in this Chapter and that an application therefor is filed with the Building Official together with the Certificate of Damage which shall be obtained from the Office of the Building Official not later than thirty (30) days after the occurrence of such calamity. 5) Construction of buildings structures by civic organizations, charitable institutions to be donated to the government for public use. 6) Construction/addition/renovation/alteration repair of buildings/structures and/or electrical equipment/installations owned by electric cooperatives organized and/or operating pursuant to PD 269. However, individual household members of such cooperatives are not exempt. TITLE VII Administrative Provisions CHAPTER 42 Collection of Taxes SECTION 220. Tax Period and Manner of Payment . Unless otherwise provided in this Code, the tax period of all local taxes, fees and charges shall be the calendar year, such taxes, fees and charges may be paid in quarterly installments. SECTION 221. Accrual of Tax . Unless otherwise provided in this Code, all local taxes, fees, and charges 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 such new levies or rates. SECTION 222. Time of Payment . Unless otherwise provided in this Code, all local 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 Sanggunian concerned may, for a justifiable cause, extend the time for payment of such taxes, fees or charges without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 223. Surcharges and Penalties on Unpaid Taxes, Fees, or Charges . There is hereby imposed a surcharge not exceeding twenty-five (25%) percent of the amount of taxes, fees or charges not paid on time and an interest at the rate not exceeding two (2%) percent 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 224. Interest on Other Unpaid Revenues . Where the amount of any other revenue, except voluntary contributions or donations, is not paid on the date fixed on the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest thereon at the rate not exceeding two (2%) percent per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty six (36) months. DITEAc SECTION 225. Collection of Local Revenues by Treasurer . All local taxes, fees, and charges shall be collected by the Municipal Treasurer or their duly authorized deputies. The Municipal Treasurer may designate the Barangay Treasurer as his deputy to collect local taxes, fees, and charges. In case a bond is required for the purpose, the municipal government shall pay the premium thereon in addition to the premium of bond that may be required under this R.A. 7160. SECTION 226. Examination of Books of Accounts and Pertinent Records of Businessmen by Local Treasurer . The Municipal Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books, accounts and other pertinent records of any person, partnership, corporation or association subject to local taxes, fees and charges in order to ascertain, access, and collect the correct amount of the tax, fee or charge. Such an examination shall be made during regular business hours, only once for every tax period, and shall be certified to by the examining official. Such certificate shall made be of record in the books or account of the taxpayer examined. EcTIDA In case the examination herein authorized is made by a duly authorized deputy of the local treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of taxpayer whose books, account and pertinent records are to be examined, the date and the place of such examination, and the procedure to be followed in conducting the same. For this purposes, the records of the revenue district office of the Bureau of Internal Revenue shall be made available to the Local Treasurer, his deputy or duly authorized representative. CHAPTER 43 Civil Remedies for Collection of Revenues SECTION 227. Application of Chapter . The provisions of this Chapter and the remedies provided herein may be availed of for the collection of any delinquent local tax, fee, charge, or other revenue. SECTION 228. Local Government Lien . Local taxes, fees, charges and other revenues constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 229. Civil Remedies . The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: a) By administrative action thru distraint of goods, chattels, or effects, and other personal property of whatever character, including stocks and other securities, debt, credits, bank accounts, and interest in and right to personal property, and by levy upon real property and interest or rights to real property; and b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the local government unit concerned. SECTION 230. Distraint of Personal Property . The remedy by distraint shall proceed as follows: a) Seizure Upon failure of the person owing any local tax, fee, or charge to pay the same at the time required, the local treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property belonging to that person or any personal property subject to the lien in sufficient quantity to satisfy the tax, fee, or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the local treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amounts of the tax, fee, or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. b) Accounting of Distrained Goods The officer executing the distraint shall made or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession, the goods, chattels or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. c) Publication The officer shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the local government unit where the distraint is made, specifying the time and place of sale, and the articles distrained, the time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for posting of the notice shall be at the office of the Chief Executive of the Local Government Unit in which the property is distrained. d) Release of Distrained Property Upon Payment Prior to Sale If at any time prior to the consummation of the sale, all the proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. e) Procedure of Sale At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the local treasurer shall make a report of the proceedings in writing to the local chief executive concerned. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as members. f) Disposition of Proceeds The proceeds of sale shall be applied to satisfy the tax, including the surcharges, interest and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. SECTION 231. Levy on Real Property. After the expiration of the time required to pay the delinquent tax, fee, or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, Municipal Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which day levy is made. At the same time, written notice of the levy shall be mailed to or served upon the assessor and the Registrar of Deeds of the province or city where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer shall, within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report of any levy shall, within ten (10) days after the receipt of the warrant, be submitted by the levying officer to the Sanggunian concerned. SECTION 232. Advertisement and Sale. Within thirty (30) days after levy, the treasurer shall proceed to publicly advertise for sale or auction the properly or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the entrance of the municipal building and in a public and conspicuous place in the barangay before the real property is located and by publication once a week for three (3) weeks in a newspaper of general circulation in the province, city, or municipality where the property is located. The advertisement shall contain the amount of taxes, fees, or charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the provincial, city or municipal building, or on the property to be sold, or at any other place as determined by the local treasurer conducting the sale, and specified in the notice of sale. Within thirty (30) days after the sale, the treasurer or his deputy shall make a report of the sale to the Sanggunian concerned, and which shall form part of his records. After consultation with the Sanggunian, the treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Title, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including the improvements thereon. SECTION 233. Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the local treasurer of the total amount of taxes, fees, or charges, and related surcharges, interests, or penalties from the date of delinquency to the date of sale, plus interest of not more than two (2%) percent per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the municipal treasurer or his deputy. The municipal treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two (2%) percent per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of taxes, fees, or charges, related surcharges, interests and penalties. The owner shall not, however, be deprived of the possession of the said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 234. Final Deed to Purchaser . In case the taxpayer fails to redeem the property as provided herein, the local treasurer shall execute a deed conveying to the purchaser so much of the property as had been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 235. Purchase Property by the Municipal Government for Want of Bidder . In case there is no bidder for the highest bid is for the real property advertise for sale as provided therein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interest, penalties, and costs, the treasurer conducting the sale shall purchase the property in behalf of the Municipal Government Unit concerned 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 Registrar of Deeds concerned upon the registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the Municipal Government without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the local treasurer, the full amount of the taxes, fees, charges, and related surcharges, interests, or penalties, or the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the Local Government Unit concerned. SECTION 236. Resale of Real Estate Taken for Taxes, Fees, or Charges . The Sanggunian concerned may, by ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding section at public auction, the proceeds of the sale shall accrue to the general fund of the local government unit concerned. ETHCDS SECTION 237. Collection of Delinquent Taxes, Fees, Charges, or Other Revenues Through Judicial Action . The local government unit concerned may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction, the civil action shall be filed by the local treasurer within the period prescribed in this Title. SECTION 238. Further Distraint or Levy . The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 239. Personal Property Exempt from Distraint or Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charges, including the related surcharge and interest: a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; b) One (1) horse, cow, carabao, or beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; c) His necessary clothing and that of all his family; d) Household, furniture and utensils, necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select of a value not exceeding Ten Thousand (P10,000.00) Pesos; e) Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; f) The professional libraries of doctors, engineers, taxpayers and judges; g) One fishing boat and net, not exceeding the total value of Ten Thousand (P10,000.00) Pesos, by the lawful use of which a fisherman earns his livelihood; and h) Any material or article forming part of a house or improvement of any real property. cDCHaS CHAPTER 44 Final Provisions SECTION 240. Separability Clause . If for any reason, any provision, section or part of this Code is declared not valid by a court of competent jurisdiction or suspended or revoked by the Office of the President, such judgment shall not affect or impart the remaining provisions, sections or parts which shall continue to be in force and effect. SECTION 241. Applicability Clause . All other matters relating to the imposition in this Code shall be governed by pertinent provisions of existing laws and ordinances. SECTION 242. Penal Provisions . Any violation of the provisions of this Code not herein otherwise covered by a specific penalty, shall be punished by a fine of not exceeding Five Hundred (P500.00) Pesos or imprisonment of not exceeding (6) months or both, at the discretion of the Court. Payment of a fine or service of imprisonment as herein provided shall not relieve the offender from the payment of the delinquent tax, fee or charge imposed under this Code. If the violation is committed by any juridical entity, the President, General Manager or any person entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. SECTION 243. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Code are hereby repealed or modified accordingly. SECTION 244. Effectivity . This Code shall take effect on January 1, 1993. Note: Chapter IV Fair Market Value This was previously approved by the Municipal Council on November 19, 1992 per Municipal Ordinance No. 92-09. n Note from the Publisher: Copied verbatim from the official copy. Missing Sections "32-34".