Olongapo City 2017 Revenue Code

February 22, 2017 Excerpts from the Minutes of the Regular Session of the Sangguniang Panlungsod of Olongapo, Held on February 22, 2017 at the City Hall. In the interest of public service and on motion of City Councilor Alreuela M. Bundang-Ortiz, with the majority of the members of the Sangguniang Panlungsod present, RESOLVED, AS IT IS HEREBY RESOLVED ,by the Sangguniang Panlungsod in session assembled, to enact the following Ordinance: OLONGAPO CITY ORDINANCE NO. 008-17 AN ORDINANCE REPEALING ORDINANCE NO. 64, SERIES OF 2007 AND PROVIDING FOR THE APPROVAL OF THE "OLONGAPO CITY 2017 REVENUE CODE" ARTICLE A Title SECTION 1A.01. Title . This Ordinance shall be known as the: " Olongapo City 2017 Revenue Code " SECTION 1A.02. Scope . This Code shall govern the levy, assessment and collection of taxes, fees, charges and other legal impositions within the jurisdiction of Olongapo City. ARTICLE B Definition of Terms and Rules of Construction SECTION 1B.01. Definitions . When used in this Code, the term: 1. Actual Use refers to the purpose for which the person in possession thereof principally or predominantly utilizes the real property. 2. Acquisition Cost refers to the actual cost of the taxable machinery to its present owner, plus the cost of transportation, handling, including Value Added Tax (VAT) and installation at the present site. 3. Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or media, whether in pictorial or reading form. 4. Agricultural relating to or used in or promoting agriculture or farming. 5. 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, 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 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; Agricultural products as defined include those that have undergone not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or Styrofoam or other packaging materials intended to process and prepare the products for the market. The term by-product shall mean those materials which in the cultivation or processing or an artistic remain over, and which are still of value and marketable like copra cake or molasses from sugarcane. 6. Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun. 7. Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seek admission for a fee to entertain oneself by seeing or viewing the show or performances or where one entertains himself/herself by direct participation. 8. Anchorage relating to a vessel moored at approved anchorage site in a harbor. 9. Apartelle any building or edifice containing several independent and furnished or semi-furnished apartments, regularly leased to tourists and travelers for dwelling on a more or less long term basis and offering basic services to its tenants, similar to hotels. 10. Appraisal is the act or process of determining the value of a property as of a specific date for a specific purpose. 11. Article or Thing comprehends merchandises, wares or goods. 12. Assessed Value the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. 13. Assessment the act or process of determining the value of a real property, or portion thereof subject to tax, including the discovery, listing, classification, and appraisal of property. 14. Assessment Level the percentage applied to the market value of a real property to determine its assessed or taxable value. 15. Banks and Other Financial Institutions includes banks, non-bank financial intermediaries, lending investors, finance and investment companies, investment houses, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange including pre-need companies, and foreign exchange as defined under applicable law, or rules and regulations. 16. Bar include places where intoxicating and fermented liquor or malt are sold, even without foods, where services of waitresses are employed; and where customers may dance to music not rendered by a 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 or beer garden is considered a bar even if there is no host/hostess to entertain customers. 17. Boarding House includes any house where boarders are admitted for a fee by the week or month and where meals are served to boarders only. A pension inn (or pension house) shall be considered a boarding house unless, by the nature of its services and facilities, it falls into another classification. 18. Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others, but does not include manufacturers of tuba, basi, tapuey, or similar domestic fermented liquors, whose daily production does not exceed two hundred (200) gauge liters. 19. Building all kinds of structure temporarily or permanently attached to a piece of land excluding those which are merely superimposed on the soil. 20. Business trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. 21. Business Agent (Agente de negocio) includes all persons who act as agents of others in the transaction of business with any public official, as well as those who conduct collecting, advertising, employment, or private detective agencies. 22. Business Center a place for business transactions; a place of transacting business as well as collecting, advertising, purchasing a product or service. 23. Cabaret/Disco/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid on, before, or after dancing, and where professional dancers are employed. 24. 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 judicial entity or association in a particular taxing jurisdiction. 25. Carinderia refers to any public eating place where cooked food is served at a price. 26. Charges refer to pecuniary liability, as rents or fees against person or property. 27. Civil Remedies are remedies in the collection of delinquent taxes either by distraint of personal property, levy on real property, cancellation of business permits or by judicial actions. 28. Cockpit includes any place, compound, building, or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. 29. Collecting Agency includes any person, other than a practicing Attorney-at-Law, engaging in the business of collecting or suing debt or liabilities placed in his hands, for said collection or suit, by subscribers or customers applying and paying therefore. 30. Commercial Broker includes all persons other than importers, manufacturers, producers or bona-fide employees, who for compensation or profit, sell or bring about sales or purchases or merchandise for other persons; bring proposed buyers and sellers together; or negotiate freights for other business for owners of vessel or other means of transportation for shippers, consignees of goods/freights carried by vessels or other means of transportation. The term includes commission merchants. 31. Computer Sales and Rental Shops establishments engaged in selling or renting of computers and/or peripherals including its accessories. 32. Computer Services establishments engaged in computer tutorial, printing service, programming, system development, internet access, IT consultancy, networking, web development, computer games, video arcades, play stations, trouble shooting, upgrade and repair of computers beyond warranty. 33. Contractor includes person, natural or juridical, not subject to professional tax whose activity consists essentially of the sale of all kinds of services for a fee regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this Article, the term contractor shall include general engineering, general building and specialty contractors are defined under applicable laws; filing, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of computer services/rental; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or power; proprietors or operators of smelting plants; engraving, planting, and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging, proprietors or operators of furniture shops and establishments for planting or surfacing and precutting of lumber, sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors or owners of shops for 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 operator of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of arrester 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 fix prices for subscription and sale and which is not devoted principally to the publication of the advertisements; business agents, private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors. 34. Cooperative is a duly registered association of persons, with common bond of interest, who have voluntarily joined together to achieve a lawful, common, social or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. 35. Corporation includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion) ,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 pursuant to an operating or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term " resident foreign " when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. 36. Dealer in Securities include all persons who for their own account, are engaged in the sale of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, and other securities. It shall also include pre-need companies or those engaged in the sale of educational plans, health care plans, memorial plans, etc. 37. Dock is a structure built along, or at an angle from, a navigable waterway so that vessels may lie alongside to receive or discharge cargo. 38. E-Commerce is generally used to cover the "distribution, marketing, sale or delivery of goods, and services by electronic means." 39. Economic Life the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. 40. Essential Commodities anything absolutely necessary and indispensable "necessities of life" such as food and shelter. 41. Exporter means any person who is engaged in the business of exporting articles or goods of any kind from the Philippines for the sale or consumption abroad. 42. Fair Market Value the price at which a property may be sold by a seller who is not compelled to sell and may be bought by a buyer who is not compelled to buy. 43. Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity or the service of a public office. 44. Franchise a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety. 45. General Building Contractor is a person whose principal contracting business is in connection with any structure being built, or to be built, for the support, shelter and enclosure of persons, animals, chattels, or movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts, or to do or superintend the whole or any part thereof. Such structure includes sewers and sewerage disposal plants and systems, parks, playgrounds, and other recreational works, refineries, chemical plants and similar industrial plants requiring specialized engineering knowledge and skill, powerhouses, power plants and other utility plants and installation, mines and metallurgical plants, cement and concrete works in connection with the above-mentioned fixed works. A person who merely furnishes materials or supplies without fabricating them into or consuming them in the performance of the work of the general building contractor does not necessarily fall within this definition. 46. General Engineering Contractor is a person or corporation whose principal contracting business is in connection with fixed works requiring specialized engineering, knowledge and skill, including the following divisions or subjects: irrigation, drainage, water power, water supply, flood control, inland waterways, harbors, docks and wharves, shipyards and ports, dams, hydroelectric projects, levees, river control and reclamation works, railroads, highways, streets and roads, tunnels, airports and airways, waste reduction plants, bridges, overpasses, underpasses and other similar works, pipelines and other systems for the transmission of petroleum and other liquid or gaseous substances, land-leveling and earth-moving projects, excavating, graving, trenching, paving, and surfacing works. 47. Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value-added tax (VAT). 48. Holding Company a controlling company that has one or more subsidiaries and confines its activities primarily to their management. 49. Hotel includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transients or guests. 50. Idle Lands are taxable lands of any size in an area which remains idle, vacant, unutilized, or unimproved by the owners of the property or persons having legal interest therein for at least 1 year. 51. Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after such entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax free articles, brought or imported in the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred, or exchanged in the Philippines to non-exempt private person or entities, the purchaser or recipient shall be considered the importer thereof. 52. Improvement a valuable addition made to a real property or an amelioration in its conditions, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor which is intended to enhance its value, beauty or utility or to adapt it for a new or further purposes. 53. Levy means an imposition or collection of an assessment, tax, tribute, or fine. 54. License or Permit is a right or permission granted in accordance with law by a competent authority to engage in some business, occupation or to engage in some transactions. 55. Lien a charge upon real or personal property for the satisfaction of some debt or duty ordinarily by operation of law. 56. Lodging House includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transients for compensation. Taverns or inns shall be considered as lodging houses. 57. Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus, which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of 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. It includes machinery in residential property. 58. Manufacturer includes every person who, for the purpose of sale or distribution to others and not for his own use or consumption, by physical or chemical process: (1) alters the exterior texture, or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for a special use or uses to which it could not have been put in its original condition; (2) alters the quality of any such raw material or manufactured or partially manufactured product so as to reduce it to marketable shape or prepare it for any use of industry; or (3) combines any raw materials or manufactured or partially manufactured product with other materials or products of the same or different kind in such manner that the finished product of such process or manufacture can be put to a special use or uses to which such materials, or manufactured or partially manufactured product in its original condition could not have been put. 59. Marginal Farmer of Fisherman refers to an 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. 60. Motor Vehicle any vehicle propelled by any power other than muscular power using public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks and cranes if not used in public roads, vehicles which run on rails or tracks and tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes. 61. Motorist Hotel (Motel) includes any house or building or portion thereof in which persons may be regularly harbored or received as transients or guests which is provided with a common enclosed or individually enclosed garage where such transients or guests may park their vehicles. 62. 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 hosts/hostesses furnished by the management. 63. 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, which does not require the passing of an appropriate government examination. 64. Offshore mooring a mooring system is made up of a mooring line, anchor and connectors, and is used for station keeping of a ship or floating platform in all water depths. A mooring line connects an anchor on the seafloor to a floating structure. The mooring system relies on the strength of the anchors. The holding capacity of anchors depends on the digging depth and the soil properties. The mooring lines running from the vessel to the anchors on the seafloor. Anchor types include: drag embedment, suction and vertical load. 65. Peddler any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definition of wholesale or retail as provided in this Section. 66. Pension House a private or family-operated tourist boarding house, tourist guest house or tourist lodging house employing non-professional domestic helpers regularly catering to tourists and travelers, containing several independent let table rooms, providing common facilities such as toilets, bathrooms, showers, living and dining rooms and/or kitchen and where a combination of board and lodging may be provided. 67. Persons means every natural or juridical being susceptible of rights and obligations or of being the subject of legal relations. 68. Privately-Owned Market means those market establishments including shopping centers funded and operated by private persons, natural or juridical, under government permit. 69. Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. 70. Profession a calling, which requires the passing of an appropriate government examinations, such as law, medicine, public accountancy, engineering, etc. 71. Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks and the like. 72. Public Utility includes electric power generating and distributing system, road, rail, air and water transport, postal, telegraph, radio or television broadcasting/cable-casting, wired/wireless communications via telephone, cell phone or two-way radios, and water companies, characterized by large investments because their optimum scale is huge. They are natural monopolies whose prices, profits and efficiency are not subject to competitive checks, and they provide essential services to industries and constituents. The operations of public utilities are granted through special laws or ordinances. 73. Real Estate Broker includes any person, other than a real estate salesman as hereinafter defined, who for another, and for a compensation or in the expectation or promise of receiving compensation: (1) sells, or offers for sale, buys or offers to buy, lists or solicits for prospective purchasers, or negotiate the purchase, sale or exchange of real estate or interests therein; (2) or negotiate loans on real estate; (3) or leases or offers to lease or negotiates the sale, purchase or exchange of lease, or rents or places for rent or collects rent from real estate or improvements thereon; (4) or shall be employed by or on behalf of the owner or owners of lots or other parcels of real estate at a stated salary or commission, or otherwise to sell such real estate or any part thereof in lots or parcels. This definition is not limited to licensed real estate brokers, thus, any unlicensed broker who were able to close a real estate sale is subject to taxes under this code. 74. Real Estate salesman means any natural person regularly employed by a real estate broker or working under commission basis or the likes to perform in behalf of such broker or any or all 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 function of the same as a real estate broker. The foregoing definition do not include a person who shall directly perform any acts aforesaid 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 consummation by performer of a contract conveying a real estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or assignee in bankruptcy or insolvency or in any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trust. 75. 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 owner of real property or properties rented or offered for rent for an aggregate amount of One Thousand Pesos (PhP1,000.00) or more a year. Any person shall be considered as engaged in a business as real estate dealer by the mere fact that he is the owner or sub-lessor of property rented or offered for rent for an aggregate amount of One Thousand Pesos (PhpP1,000.00) or more a year. 76. Real Estate Developer to buy, sell, lease or otherwise acquire and own real estate, improve and develop the same, erect and construct building and other improvements thereon, to rent, sell or otherwise dispose of real estate and deal generally in all contracts pertaining to the purpose, sale, management and disposition of real estate; to erect, repair, remodel, construct, improve and develop homes, business industries and commercial buildings, hereditaments, easements and appurtenances thereto, wherein situated, to the fullest extent permitted by law. 77. Real Property consists of land, building, machinery and other improvements temporarily or permanently attached to the real property, which from part of the land. 78. Reassessment the assigning of new assessed values to real property, as the result of a general, partial, or individual reappraisal of the property. 79. Rectifier comprises a person who rectifies, purifies, or refines distilled spirits or wines by any person other than by original and continuous distillation from mash, wheat, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. A wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling of spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. 80. Rental means the value of the consideration, whether in money or otherwise given for the enjoyment or use of a thing. 81. Replacement or Reproduction Cost 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 real property on the basis of current prices with the same or closely similar materials. 82. Residential Property real property principally devoted to habitation. 83. Residents refer to the natural persons, who have their habitual residence in the city where they exercise their civil right and fulfill their civil obligations, and to juridical persons for which the law or any or any other provision creating or recognizing them fixes their residence in a particular locality. In the absence of such laws, juridical persons are residents of the city where they have their legal residence or principal place of business or where they conduct their principal business or occupation. 84. Resort any place or places with pleasant environment and atmosphere conducive to comfort, healthful relaxation and rest, offering food, sleeping accommodations and recreational facilities to the public for a fee. 85. Restaurant refers to any place, which provides food to the public, accepts orders from them at a price. These term includes caterers. 86. Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. 87. Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. 88. Secretary's Fee fees collected from persons requesting certifications, copies of official records and documents on file in the various offices of the City Government. 89. Service mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government as the case may be. 90. Shopping Centers are business establishments containing sections of groceries, appliances, food, amusement activities, movie houses, fitness centers, clothing apparel, home furnishings, etc. housed in one building or several buildings. It may be operated by one person or by different persons renting spaces in the complex. 91. Social/Sport Clubs are clubs and the social features of which are the individual purposes of each organization and which conducts various kinds of entertainment on sporting contests and have elaborate amusement or sport facilities. 92. Specialty Contractor a person whose operations pertain to the performance of construction work requiring special skills and whose principal contracting business involves the use of specialized building trades or crafts. 93. Tax means an enforced contribution, usually monetary in form, levied by the law-making body on persons and properties subject to its jurisdiction for the purpose of supporting governmental needs. 94. Theater or Cinema house includes any edifice, building or enclosure where motion pictures are exhibited and/or where operatic or dramatic performances, presentations or plays, or other shows are held. 95. Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water. 96. Warehouse includes every building or portion thereof where goods, wares, merchandises, articles or other personal property are received and stored. A warehouse that accept orders and/or issue sales invoices shall be considered a branch or sales office. 97. Wharf The place at which ships tie up to unload and load cargo. The wharf typically has front and rear loading docks (aprons),a transit shed, open (unshedded) storage areas, truck bays, and rail tracks. 98. Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight or measure received and/or discharged by vessels. (a) Dockage shall begin against a vessel when: (1) making fast to a wharf, or other structure; (2) occupying a berth immediately alongside a wharf; (3) making fast to a vessel alongside a wharf or to another vessel already made fast to a vessel alongside a wharf; (4) the first boat, raft, lighter, etc.,reaches a wharf. (b) Dockage shall continue upon such vessel until she is completely freed from and vacates her mooring or until the last boat, raft, lighter, etc.,leaves a wharf. (c) Vessels shall be required to pay dockage charges computed-on a gross ton per day basis or per foot of vessel length per day basis, whichever is the greater. http://www.asbar.org/ 99. Wharfage fee A charge assessed by a pier or wharf owner for handling incoming or outgoing cargo. 100. Wholesale means a sale where the purchaser buys or imports the commodities for re-sale to persons other than the end user regardless of the quantity of the transaction. SECTION 1B.02. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein defined shall have the same definitions as found in R.A. 7160 and its Implementing Rules and Regulation as well as in other applicable laws. SECTION 1B.03. Rules of Construction. General Rule In construing the provisions of this Code, the following rules of construction shall be observed unless otherwise inconsistent with the manifest intent of the said provisions, or when applied would lead to absurd or highly improbable results. a. Common and Technical Words 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 which may have acquired a peculiar or appropriate meaning or that which is defined in this Code shall be construed and understood according to such technical, peculiar, appropriate meaning or as defined. b. Gender and Number Every word in this Code importing the masculine gender shall extend to both a male and female. Every word importing the singular number shall likewise be applicable to several persons or things and every word importing the plural number shall likewise apply to one person or thing. c. Computation of Time The time in which any act is to be done as provided for in this Code or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday in which case the same shall be excluded from the computation, and the next business day shall be considered the last day. d. References All references to chapters, articles, sections are to chapters, articles, and sections in this code, unless otherwise specified. e. Conflicting Provisions of Chapters or Articles If the provisions of different chapters or articles contravene each other, the provision of each chapters or article shall prevail as to specific matters and questions involved therein. f. Conflicting Provisions of Sections If the provisions of different sections in the same chapter or article conflicts with each other, the provisions of the section which is last in point or sequence shall prevail. CHAPTER II * * Note from the Publisher: Copied verbatim from the official copy. Missing Chapter I. Real Property Tax ARTICLE A Levies on Real Property SECTION 2A.01. Real Property Subject to Tax. All real property such as lands, buildings, machineries, and other improvements located in the City of Olongapo. SECTION 2A.02. Exemption 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 a consideration or otherwise to a taxable person; b. Charitable institutions, churches, parsonages, rectory 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 excluding commercial leases or rentable spaces by these institutions; c. All machineries and equipment that are actually, directly and exclusively used by government-owned or controlled corporations only; d. All real properties owned by duly registered cooperatives as provided under RA 9520 and Section 234 of RA 7160, otherwise known as the Local Government Code of 1991; and e. Machinery and equipment used for pollution control and environmental protection. All properties mentioned in this Section shall be valued for the purpose of assessment and record thereof shall be kept as in other cases. 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 (GOCC) are hereby withdrawn upon the effectivity of this Code. SECTION 2A.03. Proof of Exemption of Real Property from Taxation. Every person by or for whom real property is declared, who shall claim exemption for such property under this Chapter shall file with the City 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, articles of incorporation, by-laws, contracts, affidavits, certification and mortgage deeds, and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt by authorities, the same shall be dropped from the assessment roll. ARTICLE B Appraisal and Assessment SECTION 2B.01. Appraisal and Assessment of Real Property . All real properties, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the locality where the property is located using the governing schedule of values as basis. For purposes of assessment, real property shall be classified as residential, agricultural, commercial, industrial, mineral and special. The City Assessor is required to prepare a schedule of values of all classes of real property found in the City every three (3) years for submission and approval by the Sangguniang Panlungsod pursuant to the rules and regulations promulgated by the Department of Finance. SECTION 2B.02. Assessment Levels . The assessment levels to be applied to the current and fair market value of real property for taxation purposes shall be as follows: (a) On Lands Class Assessment Level Residential 20% Commercial 50% Industrial 50% Agricultural 40% (b) On Buildings and Other Structures a. Residential Fair Market Value Over Not Over Assessment Level PhP175,000.00 10% 175,000.00 300,000.00 15% 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 & above 60% b. Commercial/Industrial Fair Market Value Over Not Over Assessment Level PhP300,000.00 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 & above 80% c. On Machineries Class Assessment Levels Commercial 80% Industrial 80% d. On Special Classes The assessment levels for all lands, buildings and machineries and other improvements: Actual Use Assessment Levels Recreational 15% Cultural 15% Educational 15% Scientific 15% Hospital 15% Local Water/Power Company Privatized engaged in the supply & distribution of water and/or generation & transmission of electric power Full Assessment as per Assessor The assessment levels in paragraph (a) hereof shall be applied initially during the first general revision of real property to be undertaken pursuant to Sections 9 (a) and (b) of this Code. SECTION 2B.03. Imposition of the Basic Real Property Tax. There is hereby levied an annual ad valorem tax on the assessed value of real property such as land, buildings, machinery and other improvements affixed or attached to real property located in the City of Olongapo at the following rate: (Order of payments for real property tax shall be assessed by the City Assessor's Office for payment to the City Treasurer) Class of Property Rates of Levy % Residential 2.00% Commercial 2.00% Industrial 2.00% Special 2.00% Agricultural 2.00% Mineral 2.00% SECTION 2B.04. Additional Levy on Real Property Tax for the Special Education Fund (SEF) . There is hereby levied an additional annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). SECTION 2B.05. Imposition of Additional Ad Valorem Tax on Idle Lands . There is hereby imposed an annual "ad valorem" tax on idle lands at the rate of five percent (5%) of the assessed value of the real property which shall be in addition to the basic real property tax. For purpose of real property taxation, "idle lands" shall include taxable lands of any size or area which remains idle, vacant, unutilized, or unimproved by the owners of the property or persons having legal interest therein. Taxable lands with buildings/structure that are not being used, including those that were declared condemned by pertinent authority and remained idle for more than a year, are covered by this section. Regardless of land area, this Section shall likewise apply to residential lots in subdivision duly approved by proper authorities, the ownership of which has not been transferred to the buyer, shall be considered as part of the subdivisions, and shall be subjected to the additional tax payable under this section by the subdivision owner or operator. SECTION 2B.06. Idle Lands are not Exempted from Tax (Anti-speculation) . There shall be no exemption on this Article on idle lands under any circumstances. SECTION 2B.07. Listing of Idle Lands by the Assessor . The City Assessor shall make and keep an updated record of all idle lands located within Olongapo City. For purposes of collection, the City Assessor concerned shall furnish a copy thereof to the 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 said additional tax. These owners, if they do not reside on the actual lot or property shall designate in writing any authorized Administrator of the lot or property. The City Engineer shall furnish the City Assessor copy of the List of Condemned Buildings and List of Idle Buildings for the Assessor to properly update his records. SECTION 2B.08. Classes of Real Property for Assessment Purposes . For purposes of assessment, real property shall be classified as residential, commercial, industrial, agricultural, mineral or special by the City Assessor. SECTION 2B.09. 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 local water company, and Government-Owned or Controlled Corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. SECTION 2B.10. Actual Use of Real Property as Basis for Assessment. Real property shall be classified, valued, and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it. SECTION 2B.11. Time of Payment. The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) and the imposition of additional ad valorem tax on idle lands shall be due and payable on the first (1st) day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first installment, on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax, the imposition of additional ad valorem tax on idle land, and the additional one percent (1%) SEF tax must be collected simultaneously. Payment 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 that tax payments may be credited to the current period. SECTION 2B.12. Tax Discount for Advance and Prompt Payment. (Based on Ordinance No. 51, Series of 1997) if both the basic real property tax, the additional ad valorem tax on idle land, and SEF tax or the whole amount of assessed taxes due in a given tax year are paid in full on or before the first working day of January of that particular year, the taxpayer shall be entitled to a twenty percent (20%) discount for " Advance Payment ." However, when taxes due on either the 1st, 2nd, 3rd and 4th quarters are paid 3 months in advance before the beginning of any particular quarter or quarters in addition to the taxes due on the current quarter, the taxpayer shall be entitled to a discount of ten percent (10%) for " Accelerated Payment ." And when taxes due within a given quarter is paid on time one month before the end of the quarter to be paid, which is within the particular period for the whole year without penalty, the taxpayer is given a five percent (5%) discount for " Prompt Payment ." Provided, that such discounts shall only be granted to properties without any delinquency. SECTION 2B.13. Tax Discount for three (3) years Advance Payment. If the whole amount of assessed taxes due within three (3) consecutive tax years are paid in full on or before the first working day of January of that particular year, the taxpayer shall be entitled to a twenty percent (20%) discount for " Advance Payment ." SECTION 2B.14. Collection and Distribution of Proceeds . The collection of the real property tax with interest thereon, the "ad valorem" tax on idle lands, the related expenses and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the City Treasurer. The City Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay; Provided, however, that the premium on the bond shall be paid by the City Government. The proceeds of the real property tax, including interest thereon, the proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest in accordance with the provisions of this Article; shall be distributed as follows: a. City Share Seventy percent (70%) to the general fund of the City of Olongapo; and b. Barangay Share Thirty percent (30%) which shall be distributed among the Component barangays of the City in the following manner: 1. Fifty percent (50%) share shall accrue to the barangay where the property is located. 2. Fifty percent (50%) shall be divided equally among the remaining component barangays. The share of the barangay shall be released directly to the Barangay Treasurer within five (5) days after the end of each quarter without the need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit (COA). The proceeds of the additional one percent (1%) SEF tax shall accrue entirely and shall be automatically released to the City School Board for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development. SECTION 2B.15. Appraisal of Real Property . All property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the City in accordance with the rules and regulations promulgated by the Department of Finance for classification, appraisal and assessment for real property pursuant to the provisions of the Local Government Code. SECTION 2B.16. Declaration of Real Property by the Owner or Administrator and the Schedule of Penalties . It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements, within the City of Olongapo, or their duly authorized representative, to prepare, or cause to be prepared, and file with the City 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 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 purposes. The sworn declaration of real property herein referred to, shall be filed with the City Assessor once every three (3) years during the period from January first (1st) to June the thirtieth (30th) commencing with the approval of the revenue code. All property administrators shall submit to the City Assessor the written authorization of the actual owner to the Administrator for record purposes. For this purpose, the City Assessor shall use the standard form known as Sworn Declaration of Property Values prescribed by the Department of Finance. The procedures in filing and the safekeeping thereof shall be in accordance with the guidelines issued by the said Department. Failure on the part of the real property owner or administrator to file the sworn statement within the prescribed period as herein above fixed shall be penalized based on the total fair market value of real property whether previously declared or undeclared, taxable or exempt based on the following schedule of penalties. RESIDENTIAL LANDS AND IMPROVEMENTS Market Value Penalties (PER QUARTER) Below 175,000 PhP200.00 175,001 300,000 200.00 300,001 500,000 300.00 500,001 750,000 400.00 750,001 1,000,000 500.00 1,000,001 2,000,000 1,000.00 2,000,001 5,000,000 2,000.00 5,000,001 10,000,000 3,000.00 10,000,0001 and above 5,000.00 COMMERCIAL OR INDUSTRIAL LANDS & IMPROVEMENTS INCLUDING MACHINERIES Market Value Penalties (PER QUARTER) Below 300,000 PhP500.00 300,001 500,000 600.00 500,001 750,000 800.00 750,001 1,000,000 1,000.00 1,000,001 2,000,000 2,000.00 2,000,001 5,000,000 3,000.00 5,000,001 10,000,000 4,000.00 10,000,001 and above 5,000.00 For purposes of this Section, a building, whether residential or commercial, having a Market Value of less than Php175,000.00 is not EXEMPT from taxes and penalties. SECTION 2B.17. Duty of Person Acquiring Real Property or Making Improvement Thereon. (a) It shall be the duty of any person or his authorized representative, acquiring at any time real property situated in Olongapo City or making any improvement of real property, to prepare, or caused to be prepared, and file with the City Assessor, a sworn statement declaring the true value of subject property within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier. (b) In the case of houses, buildings, or other improvement acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvement within sixty (60) days after: (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 of 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 structures or improvement made upon any existing building, house, or other real property, whichever comes earlier. (c) In the case of machinery, the sixty-day period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the City Assessor. For this purpose, the City Assessor may secure certification of the building official or engineer. (d) Property owners or administrators who fail to comply with the above provision shall be subject to a penalty based on a schedule of penalties provided for in Section 2B.15 of this Code. SECTION 2B.18. Declaration of Real Property by the City Assessor . (a) When any person, natural or juridical, by whom real property is required to be declared under Section 2B.15 and Section 2B.16 of this Code refuses or fail for any reason to make such declaration within the time prescribed, the City Assessor shall himself declare the property in the name of defaulting owner, and shall assess the property for taxation in accordance with the provisions of this Article. (b) In case of real property discovered whose owner or owners are unknown, the City Assessor shall likewise declare the same in the name of the Unknown Owner until such time that a person, natural or juridical, comes forth and files the sworn declaration of property values required under either Section 2B.15 and Section 2B.16 of this Code, as the case may be. (c) No oath shall be required of a declaration made by the City Assessor. SECTION 2B.19. Listing of Real Property in the Assessment Roll. (a) The City Assessor shall prepare and maintain an assessment roll wherein all real property shall be listed whether taxable or exempt, located within the territorial jurisdiction of the city. Real property shall be listed, valued and assessed in the name of the owner or administrator, or anyone having legal interest in the property. (b) The undivided property of a deceased person may be listed, valued and assessed in the name of the estate or of the heirs and devisees without designating them individually, and undivided real property other than that owned by a deceased may be listed, valued and assessed in the name of one or more co-owners: Provided, however, that such heir, devisee, or co-owner shall be liable severally and proportionately for all obligations imposed by this Article 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. (e) For revised Market Value of Real Properties refer to the latest City Ordinance regarding the Schedule of Market Value of Real Properties. SECTION 2B.20. Real Property Identification System. All declarations of real property, made under the provisions of this Article shall be kept and filed under a uniform classification system to be established by the City Assessor pursuant to the guidelines issued by the Department of Finance (DOF) for the purpose. SECTION 2B.21. Notification of Transfer of Real Property Ownership . (a) Any person who shall transfer real property ownership to another shall notify the City Assessor within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. (b) In addition to the notice of transfer, the previous property owners shall likewise surrender to the City Assessor the tax declaration covering the subject property in order that the same be cancelled from the assessment records. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed sixty-day (60) period, file with the City Assessor, an amended sworn declaration of the true value of the property or properties he retains in accordance with the provisions of the Section 2B.15 and Section 2B.16 of this Code. SECTION 2B.22. Duty of Register of Deeds to Apprise City Assessor of Real Property Listed in Registry . (a) To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of taxation, the Register of Deeds shall prepare and submit to the City Assessor an annual abstract of the registry, which shall include brief but sufficient description of real properties entered therein, their present owners, and the dates of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation. (b) It shall be the duty of the Register of Deeds to require every person who shall present for registration a document of transfer, alienation or encumbrance of real property, to accompany the same with a certificate to the effect that the real property subject for transfer, alienation, or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the Register of Deeds to refuse the registration of the documents. (c) The Register of Deeds shall furnish the City Assessor with copies of all contracts, selling, transferring, or otherwise conveying, leasing, or mortgaging real property registered by or acknowledged before them, within thirty (30) days from the date of registration or acknowledgement. SECTION 2B.23. Duty of Notaries Public to Assist the City Assessor . It shall be the duty of the Notaries Public to furnish the City Assessor with copies of all contracts selling transferring, or otherwise conveying, leasing or mortgaging real property received by, or acknowledge before them within thirty (30) days from the date of registration or acknowledgment. SECTION 2B.24. Duty of the Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to the City Assessor . (a) Any public official or employee who may now or hereafter be required by law or regulation to issue to any person a permit for the construction, additional, repair, or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus, attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance to the City Assessor. (b) Any official referred to in paragraph (a) hereof shall likewise furnish the City Assessor with copies of the building floor plans and/or certificate of registration or installation of other machineries which may not be permanently or temporarily attached to land or another real property but falling under the definition of the machinery as per rules and guidelines issued by the Department of Finance (DOF). SECTION 2B.25. Duty of Geodetic Engineers to Furnish Copy of Plans to the City Assessor . It shall be the duty of all Geodetics Engineers, public or private, to furnish Free of charge to the City Assessor with a white or blueprint copy of each of all approved original or subdivision plans or maps of surveys executed by them within thirty (30) days from receipt of such plan from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board as the case may be. SECTION 2B.26. Requirements for Insurance Companies to Furnish Information. Insurance companies are hereby required to furnish the City Assessors copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. SECTION 2B.27. Preparation of Schedule of Fair Market Values . (a) Before any general revision of property assessment is made pursuant to the provision of this Article, there shall be prepared by the City Assessor a schedule of fair market values for the different classes of real property situated in Olongapo City for enactment of a separate ordinance by the Sangguniang Panlungsod. The schedule of fair market values shall be published in a newspaper of general circulation in the City, shall be posted in the City Hall, in city website and in two other conspicuous public places in the City. (b) In the preparation of schedules of fair market values, the City Assessor shall be guided by the rules and regulations issued by the Department of Finance. SECTION 2B.28. Authority of City Assessor to Take Evidence . For the purpose of obtaining information on which to base the market value of any real property, the City Assessor or his deputy may summon the owners of the properties to be affected or persons having legal interests therein and witnesses, administer oath, and take deposition concerning the property, its ownership, nature, and value. SECTION 2B.29. Amendment of Schedule of Fair Market Values . The City Assessor may recommend to the Sangguniang Panlungsod amendments to correct errors in valuation in the schedule of fair market value. The Sanggunian shall act upon the recommendation within ninety (90) days from receipt thereof. SECTION 2B.30. General Revision of Assessments and Property Classification . (a) The City Assessor shall undertake a general revision of real property assessment and once every three (3) years thereafter. (b) The general revision of assessments and property classification shall commence upon the enactment of an ordinance by the Sangguniang Panlungsod adopting the schedule of fair market values. SECTION 2B.31. General Revision Assessment; Expenses Incident Thereto . Expenses incident to the general revision of real property assessment shall be shared proportionately by the City, City Schools Board and the barangays. The share of the City shall be provided in the appropriation ordinance. The share of a barangay shall be based on its share of the proceeds of the real property law. SECTION 2B.32. 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 City Assessor or his duly authorized deputy shall, in accordance with the provisions of this Article, make a classification, appraisal and assessment of the real property and the same shall not be increased more often than once every three (3) years except in case of new improvements substantially increasing the value of said property or any change in its actual use. SECTION 2B.33. Date of Effectivity of Assessment or Reassessment . All assessments or reassessment made after the first (1st) day of January of any given 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 any great or sudden inflation or deflation of real property values, or to the 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 occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 2B.34. Assessment of Property Subject to Back Taxes . Real property declared for the first time shall be assessed for taxation purposes from the period. The initial assessment should have been done but in no case shall be more than ten (10) years prior to the date of initial assessment: Provided, however, that such taxes shall be computed on the basis of the applicable schedule of values, assessments levels or taxes rates 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. SECTION 2B.35. Notification of New or Revised Assessment. When real property is assessed for the first time or when an existing assessment is increased or decreased, the City Assessor shall, within thirty (30) days, give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the Punong Barangay to the last known address of the person to be served. SECTION 2B.36. Appraisal and Assessment of Machinery . The fair market value of brand new machinery shall be the acquisition cost including the installation cost of freight. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation, handling and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency rate as fixed by the Bangko Sentral ng Pilipinas. SECTION 2B.37. Depreciation Allowance of Machinery . For purposes of Assessment, a depreciation allowance shall be made for machinery at a rate of five percent (5%) of its cost or its replacement or reproduction cost, as the case may be, for each year of use: Provided, however, that the remaining value for all kinds of machinery shall be fixed at twenty percent (20%) of such original replacement, or reproduction cost for so long as the machinery is useful and in operation. SECTION 2B.38. Organization, Powers Duties, and Function of the City Board of Assessment Appeals . (a) The City Board of Assessment Appeals shall be composed of the City Legal Officer or Register of Deeds of the City, as Chairman, the Prosecutor designated or assigned to the City, City Planning and Development Coordinator/Zoning Administrator and the City Assessor as Members, who shall serve as such in an ex-officio capacity without additional compensation except per diems . (b) The Chairman of the Board shall have the power to designate any employee of the City to serve as Secretary to the Board also without additional compensation. (c) The Chairman and Members of the City Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation immediately upon effectively of this Code. They shall take an oath or affirmation of office in the manner herein set forth: I, _______________________, after having been appointed to the position of _______________________ in the City of Olongapo and now assuming my position as __________________ of the City Board of Assessment Appeals solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others 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 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 City Assessors 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 _______________, 200___ at Olongapo City, Philippines. ___________________ Signature of Officer Administering Oath SECTION 2B.39. Meeting and Expenses of the City Board of Assessment Appeals . The City Board of Assessment Appeals shall meet once a month and as often as necessary for the prompt disposition of appealed cases. A member of the Board shall be entitled to per diems or traveling expenses for his attendance in Board meetings, and except when conducting an ocular inspection in connection with a case under appeal. All expenses of the Board shall be charged against the General Fund of the City Mayor and the Sangguniang Panlungsod shall appropriate the necessary funds to enable the Board to operate effectively. SECTION 2B.40. Filing of Assessment Appeals . Any owner or person having legal interest in a property who is not satisfied with the action of the City Assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declaration and such affidavits or documents submitted in support of the appeal. SECTION 2B.41. Action by the City Board of Assessment Appeals . (a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind will accept as adequate to support the conclusion. (b) In the exercise of its appellate jurisdiction, the board shall have the power to summon witnesses, administer oaths, conduct ocular inspections, take depositions, and issue subpoena ad testificandum and subpoena duces tecum .The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to 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 City Assessor with a copy of the decision of the Board. In case the City Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the City Assessor who is not satisfied with the decision of the Board may, within thirty (30) days after receipt of the decision of said Board, appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment Appeals shall be final and executory. SECTION 2B.42. Effect of Appeal on the Payment of Real Property Tax. Appeal on assessment of real property made under the provisions of this Code shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. SECTION 2B.43. City Assessor to Furnish City Treasurer with Assessment Roll. On or before the thirty-first (31st) day of December of each year, the City Assessor shall submit an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties to the City Treasurer. SECTION 2B.44. Notice of Times for Collection of Taxes . The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax and the additional tax for the SEF or any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Chapter, post the notice of the dates when the tax may be paid without interest, at a conspicuous and publicly accessible place at the City Hall. Said notice shall likewise be posted in the city website and published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. SECTION 2B.45. 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 City Treasurer who shall decide the protest within sixty (60) days from receipt thereof. (b) Fifty percent (50%) of the tax paid under protest shall be held in trust by the City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Section 2B.13 of this Code. (c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of tax protested shall be refunded to the protestant, or applied as tax credited against his existing or future tax liability. (d) In the event that the protest is denied or upon the lapse of the sixty-day period prescribed in subparagraph (a),the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed thereof, together with copies of the tax declaration and such affidavits or documents in support of the appeal. SECTION 2B.46. Notice of Delinquency in the Payment of the Real Property Tax. (a) When the real property tax or any other tax imposed under this Chapter, becomes delinquent for at least one year, the City Treasurer shall immediately cause a notice of delinquency to be posted at the main entrance of the City Hall, in the city websites, and in a publicly accessible and conspicuous place in each barangay or be published once a week for two (2) consecutive weeks in a newspaper of general circulation in the City. (b) Such notice shall specify the date upon which the tax becomes delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests and penalties may be made in accordance with Section 2B.11 of this Code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, 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. (c) The City Treasurer shall immediately inform the City Assessor and the city webmaster of payments made by delinquent taxpayer in order to immediately delete the delinquent taxpayer's data in the list. SECTION 2B.47. Remedies for the Collection of Real Property Tax. For collection of the basic real property tax and any other tax levied under this Chapter, the City may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. SECTION 2B.48. City Government's Lien. The basic real property tax and any other tax levied under this Chapter, constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor in 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 2B.49. 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 Chapter real property subject to such tax may be levied upon through the issuance of a warrant of levy on or before, or simultaneously with, the institution of the civil action for the collection of the delinquent tax. The City Treasurer, when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the City. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or the occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the City Assessor and the Register of Deeds of the City, who shall annotate the levy on the Tax Declaration and Certificate of Title of the Property, respectively. The levying officer shall submit a report to the City Mayor and the Sangguniang Panlungsod on the levy within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. SECTION 2B.50. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or his deputy who fails to issue or execute the warrant of levy within 1 (one) year from time the tax becomes delinquent or within thirty (30) days from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. SECTION 2B.51. Advertisement and Sale . Within thirty (30) days after service of the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be affected by posting a notice at the main entrance of the City Hall and in a public accessible and conspicuous 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 City. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses 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 expenses of sale. The sale shall be held either at the main entrance of the City Hall building, or on the property to be sold, or at any other place as specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report thereof to the City Mayor and the Sangguniang Panlungsod, and which shall form part of his records. The City Treasurer shall likewise prepare and deliver to the purchaser a Certificate of Sale, which shall contain the name of the purchaser; a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings. The City Treasurer may advance an amount sufficient to defray the cost of collection through the remedies provided for in this Article, including the expenses for advertisement and sale. SECTION 2B.52. 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 thereon, or his representative shall have the right to redeem the property upon payment to the City 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 two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the Certificate of Sale issued to the purchaser and to 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 City Treasurer or his deputy. Note: Certificate of Redemption Fee of P10,000 is to be paid separately from delinquent tax plus expenses of sale (ads, printing, paperwork, GIS fee, notarial, zoning fee, secretarial, etc. plus 2% per month on purchase price (based on per ZONAL VALUES x area of lot). From the date of sale until the expiration of the 1 year 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. In case of Republic of the Philippines lots, this will redound to the City Government. The City Treasurer or his deputy upon receipt of the Certificate of Sale, from the purchaser shall forthwith return to the latter the entire amount paid by him plus interest of (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 2B.53. Final Deed to Purchaser . In case the owner or person having legal interest therein fails to redeem the delinquent property within one (1) year as provided herein, the City 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. The deed shall briefly state the proceedings upon which the validity of the sale rests. SECTION 2B.54. Purchase of Property by the City 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 real property tax and the related interest and cost of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the City Government to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected on the records of his office to the City Mayor and Sangguniang Panlungsod. It shall be the duty of the Register of Deeds upon registration with his issuance of any such declaration of forfeiture to transfer the title of the forfeited property to the City 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 representatives may redeem the property by paying to the City Treasurer the full amount of the real property tax and the related interest and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the City titled to the City and recorded by GSO in the PPE roll. SECTION 2B.55. Resale of Real Estate Taken for Taxes, Fees or Charges . Sangguniang Panlungsod may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and or 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 City. SECTION 2B.56. Further Distraint or Levy . Levy may be repeated if necessary until the full amount due, including all expenses are collected. SECTION 2B.57. Collection of Real Property Tax through the Court. The City Government may enforce the collection of basic real property tax or any tax levied under this article by civil action in any court of competent jurisdiction. The following civil action shall be filed by the City Treasurer within the period prescribed. (a) The City Treasurer shall furnish the City Legal Officer a Certified Statement of Delinquency, who, within fifteen (15) days after receipt, shall file the civil action in the name of the City in the proper court of competent jurisdiction. (b) In both cases, that is, where the claim is either cognizable by an inferior court or by the regional trial court, the City Treasurer shall furnish the City Legal Officer the exact address of the defendant where he may be served with summons. SECTION 2B.58. Action Assailing Validity of Tax Sale . No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with the interest of two (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale excluding the costs of sale if the deed is declared invalid but same shall be returned to the depositor if the action fails less the costs of sale. SECTION 2B.59. Payment of Delinquent Taxes on Property Subject of Controversy . In any action involving the ownership or possession of, or succession to, real property, the court may motu proprio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the City of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. SECTION 2B.60. Treasurer to Certify Delinquencies Remaining Uncollected. The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit the list to the City Mayor and the Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year in which the delinquencies were incurred with a request for assistance in the enforcement of the remedies for collection as provided therein from the Assessor, City Planning, City Legal and Barangays. SECTION 2B.61. Periods within Which to Collect Real Property Taxes . The basic real property tax and any other tax levied under this Article shall be collected within two (2) years from the date they have become due. No action, stopping or delaying by any person or owner of delinquent property for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud, or intent to evade payment of the tax, such action may be instituted for the collection of the same within one (1) year 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 City Treasurer is legally prevented from collecting the tax; (b) the owner of the property or the person having legal interest therein requests for reinvestigation and executes a waiver in writing before the expiration of the period within which to collect; or (c) the owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. The posting time of two (2) months at the entrance bulletin boards of the City and the Barangays where properties are located. After posting period, notice/warrant/levy shall be deemed as served. SECTION 2B.62. Condonation or Reduction of Real Property Tax and Interest. In case of calamity in the City, the Sangguniang Panlungsod by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the City Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the areas affected by the calamity. SECTION 2B.63. Condonation or Reduction of Tax by the President of the Philippines . The President of the Philippines may, when public interest so requires, as approved by the City Council condone or reduce the real property tax and interest for any year in the City. SECTION 2B.64. Fees in Court Actions . As provided in Sec. 280 of the Local Government Code, all certificates documents, and papers covering the sale of delinquent property to the City if registered in the Registry of Property of the Register of Deeds, shall be exempt from the documentary stamp tax and registration fees. SECTION 2B.65. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to the City . As provided in Sec. 281 of the Local Government Code, all certificates documents, and papers covering the sale of delinquent property to the City if registered in the Registry of Property of the Register of Deeds, shall be exempt from the documentary stamp tax and registration fees. SECTION 2B.66. Sale and Forfeiture before Effectivity of this Code . Tax delinquencies incurred, and sales and forfeitures of delinquent property affected before the effectivity of this Code shall be governed by the provisions of applicable ordinances or laws then in force. SECTION 2B.67. Interest on Unpaid Real Property Tax. Failure to pay real property tax or any other tax levied under this article upon the expiration of the periods as provided in Section 2B.11, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. SECTION 2B.68. Penalties for Omission of Property from Assessment or Tax Rolls . Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under assess any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of not less than one (1) month but not more than twelve (12) months, or by a fine of not less than Ten Thousand Pesos (Php10,000.00) but not more than Fifty Thousand Pesos (Php50,000.00) or both such imprisonment and fine, at the discretion of the court. The same penalty shall be imposed upon an officer charged with the duty of collecting the tax due on real property who willfully and negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any officer required in this Article to perform acts relating to the administration of real property tax to assist the City Assessor or City Treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of not less than one (1) month but not more than twelve (12) months or by a fine of not less than Ten Thousand Pesos (Php10,000.00) but not more than Fifty Thousand Pesos (Php50,000.00) or both such imprisonment and fine, at the discretion of the court. SECTION 2B.69. Penalties for Delaying Assessment of Real Property and Assessment Appeals . Any government official or employee, national or local, who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month but not more than twelve (12) months, or by a fine not less than Ten Thousand Pesos (Php10,000.00) but not more than Fifty Thousand Pesos (Php50,000.00) but both such imprisonment and fine, at the discretion of the court. SECTION 2B.70. Penalties for Failure to Dispose of Delinquent Real Property at Public Auction. The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this article and any other local officials whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than one (1) month but not more twelve (12) months, or a fine of not less than Ten Thousand Pesos (Php10,000.00) but not more than Fifty Thousand Pesos (Php50,000.00) or both such imprisonment and fine, at the discretion of the court. ARTICLE C Special Levy on Lands SECTION 2C.01. Special Levy, Defined. Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvement introduced by the government. SECTION 2C.02. Imposition of Improvement Levy . A special levy is hereby imposed on the lands specially benefited by the public works projects or improvements funded by the City at a percentage rate computed to an amount not to exceed sixty percent (60%) of the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith. SECTION 2C.03. Beneficial Users Tax on Lands and Air Rights . All residences/properties along new roads/bridges/concreting, easement encroachments, air space/air rights, FAR building height additions, on street use, etc. shall be assessed a beneficial users tax. Lifting of reservations under "reserved lots" by the City shall be taxed as Beneficial User. SECTION 2C.04. Exemptions . The special levy shall not apply to lands exempt from the basic real property tax. It shall not also apply to the remainder of the land portions of which have been donated to the City for the construction of projects or improvements subject to special levy. SECTION 2C.05. Time of Payment. The special levy shall accrue on the first day of the quarter next following the effectivity of the ordinance imposing such levy. SECTION 2C.06. Collection and Accrual of Proceeds . Collection of special levy on lands shall be the responsibility of the City Treasurer. The proceeds shall accrue to the General Fund of the City. SECTION 2C.07. Ordinance Imposing a Special Levy . Special Levy shall be imposed on properties positively affected by improvements made by the City. The Revenue Code Ordinance is the basis for imposing a special levy shall described with reasonable accuracy through a Notice of the City Assessor, the nature, extent, and location of public work projects or improvements to be undertaken, state the estimated cost thereof, specify the metes and bounds by monuments and lines and the number of annual installments for the payment of special levy which, in no case shall not be less than five (5) years but not more than ten (10) years. The Sangguniang Panlungsod shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project. The ordinance shall likewise be the basis to specify the appropriate penalty for non-compliance or violations of the provisions of the said ordinance. SECTION 2C.08. Publication of Proposed Ordinance Imposing a Special Levy . Before the enactment of the ordinance imposing a special levy, the Sangguniang Panlungsod shall conduct a public hearing thereon and notify in writing the owners of the real property to be affected or the persons having legal interest therein as to the date and place thereof and afford to the latter the opportunity to express their positions or objections relative to the proposed ordinance. SECTION 2C.09. Fixing the Amount of Special Levy . The special levy authorized therein shall be apportioned, computed and the assessed valuation of the lands affected as shown by the books of the City Assessor or its current assessed value as fixed by said Assessor if the property does not appear on records in his books. Upon the effectivity of the ordinance imposing special levy, the City Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. SECTION 2C.10. Taxpayer's Remedies against Special Levy . Any owner of real property affected by a special levy or any person having a legal interest therein may, upon receipt of the written notice of assessment of the special levy, avail of the remedies provided for in Section 2B.39 & Section 2B.40 of this Code. ARTICLE D Beneficial Use Fees SECTION 2D.01. Beneficial User & Inventory Fees in Non-Alienable and Disposable Lots . By virtue of City Ordinance No. 52 Series of 2005, the City Planning and Development Office and the City Assessor's Office are hereby authorized to survey all buildings situated in lots which have not yet been declared as alienable and disposable particularly at Old and New Cabalan covered by PMD 1375, 1387-A and 1387-B, Barangays Barretto, Kalaklan and on lots along Subic Bay and Salvage Zones where construction of two-storey structures and above are not allowed. GIS Fee of Php300.00 per application shall be assessed and collected by the CPDO. SECTION 2D.02. Regulation and Control of Illegal Construction. To regulate and control illegal construction in the said areas, an imposition of Annual Beneficial USE FEES AND INVENTORY ASSESSMENT FEES shall be applied to all the above listed properties pending reclassification of these lots to ALIENABLE AND DISPOSABLE category. Geographical Information System (GIS) Fee of Php300.00 per application shall be assessed and collected by the CPDO. SECTION 2D.03. Beneficial User Fees Per Square Meter . Shall be the same as schedule of base units values per square meter for lands and the Market values for improvements per square meter floor area in addition to assessments for Zoning/Locational Clearance Fees, all beneficial use changes will be applied. This may be applicable to encroachments, air-space rights, on-street parking, additional parking slots, water structures, towers, etc. Geographical Information System (GIS) Fee of Php300.00 per application shall be assessed and collected by the CPDO. SECTION 2D.04. Buildings and structures on Republic of the Philippines RP land. Buildings and structures constructed on Republic of the Philippines RP lands shall be applied and issued with a tax declaration under Beneficial User as certified by the Zoning Administrator, until RP lands are acquired by the actual occupant from the City by sale, Regular Tax Declaration may then be issued. SECTION 2D.05. Lots and structures on Public Lands . Lots and structures on Public Lands shall be applied and issued with a regular tax declaration. SECTION 2D.06. Three (3) years beneficial user . Real Properties which have been issued with Tax declaration under beneficial user for three (3) years except RP Lands with government project shall be qualified with a regular Tax declaration. Tax declaration shall be based on the Schedule of Real Property Market Value 2016 General Revision (Refer to ANNEX D). CHAPTER III City Taxes ARTICLE A Business Tax SECTION 3A.01. Definitions . Definitions made in Section 1B.01 shall be used in this Article. SECTION 3A.02. Imposition of Tax. There is hereby levied an annual tax on the following businesses at rates prescribed therefor. The tax is payable for every distinct establishment, and one line of business or activity does not become exempt by being conducted with some other business or activity for which such a tax has been paid. SECTION 3A.02A. On Manufacturers, producers, assemblers, repackers, processors of any article of commerce of whatever kind or nature and brewers, distillers, rectifiers and compounders of liquor, distilled spirits and wines ,in accordance with the following schedules. With Gross Sales or Receipts for the preceding Calendar Year in the Amount of Amount of Tax/Annum Less than PhP10,000.00 PhP248.00 10,000.00 or more but less than 15,000.00 330.00 15,000.00 or more but less than 20,000.00 453.00 20,000.00 or more but less than 30,000.00 660.00 30,000.00 or more but less than 40,000.00 990.00 40,000.00 or more but less than 50,000.00 1,238.00 50,000.00 or more but less than 75,000.00 1,980.00 75,000.00 or more but less than 100,000.00 2,475.00 100,000.00 or more but less than 150,000.00 3,330.00 150,000.00 or more but less than 200,000.00 4,125.00 200,000.00 or more but less than 300,000.00 5,775.00 300,000.00 or more but less than 500,000.00 8,249.00 500,000.00 or more but less than 750,000.00 11,999.00 750,000.00 or more but less than 1,000,000.00 14,998.00 1,000,000.00 or more but less than 2,000,000.00 20,623.00 2,000,000.00 or more but less than 3,000,000.00 24,748.00 3,000,000.00 or more but less than 4,000,000.00 29,697.00 4,000,000.00 or more but less than 5,000,000.00 34,646.00 5,000,000.00 or more but less than 6,500,000.00 36,559.00 6,500,000.00 or more at the rate not exceeding fifty-six point twenty-five percent (56.25%) of one percent (1%) 56.25% of 1% The preceding rates shall apply only to the 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 classified as "essential commodities" as enumerated in paragraph (c) of this section. SECTION 3A.02B. Wholesalers, distributors, importers, or dealers of any article of commerce of whatever kind or nature in accordance with the following schedule: The businesses enumerated in Section 3A.02 sub-section (a) above shall no longer be subject to the tax on wholesaler, distributors, or dealers as provided in this subsection if the same business establishment. With Gross Sales or Receipts for the preceding Calendar Year in the Amount of Amount of Tax/Annum Less than PhP1,000.00 PhP22.00 1,000.00 or more but less than 2,000.00 40.00 2,000.00 or more but less than 3,000.00 60.00 3,000.00 or more but less than 4,000.00 86.00 4,000.00 or more but less than 5,000.00 120.00 5,000.00 or more but less than 6,000.00 145.00 6,000.00 or more but less than 7,000.00 173.00 7,000.00 or more but less than 8,000.00 198.00 8,000.00 or more but less than 10,000.00 225.00 10,000.00 or more but less than 15,000.00 264.00 15,000.00 or more but less than 20,000.00 330.00 20,000.00 or more but less than 30,000.00 396.00 30,000.00 or more but less than 40,000.00 528.00 40,000.00 or more but less than 50,000.00 792.00 50,000.00 or more but less than 75,000.00 1,188.00 75,000.00 or more but less than 100,000.00 1,583.00 100,000.00 or more but less than 150,000.00 2,243.00 150,000.00 or more but less than 200,000.00 2,903.00 200,000.00 or more but less than 300,000.00 3,958.00 300,000.00 or more but less than 500,000.00 5,278.00 500,000.00 or more but less than 750,000.00 7,917.00 750,000.00 or more but less than 1,000,000.00 10,556.00 1,000,000 or more but less than 2,000,000.00 11,996.00 2,000,000 or more 60% of 1% SECTION 3A.02C. On the exporter and on manufacturers, millers, producers, wholesalers, distributors, dealers, or retailers of essential commodities enumerated hereunder at a rate of one-half (1/2) of the rates prescribed under subsections 3A.02 (a),(b) and (d),respectively, 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; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents, and medicines; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School Supplies; and (8) Cement. Taxpayers dealing in essential and non-essential commodities or both shall present their separate books of accounts for essential and non-essential items for certification when paying taxes and/or fees. Provided, that, when the sales are not made separate or segregated in their books of accounts, the sales shall be treated as sales for non-essential commodities. For purposes 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. SECTION 3A.02D. On retailers, the rate of two percent (2.00%) per annum shall be imposed on gross sales not exceeding PhP400,000.00 while the rate of one and a half percent (1.50%) per annum shall be imposed on sales in excess of the first PhP400,000.00 . Barangays, however, shall have the exclusive power to levy taxes on gross sales or receipts of the preceding calendar year of PhP50,000.00 or less. SECTION 3A.02E. Contractors' Tax. On Contractors, construction contractors, and other independent contractors defined in Section 1B.01.33 of the code; and on owners or operators of business establishments rendering or offering services such as but not limited to: advertising agencies; animal hospitals; assaying laboratories; belt and buckle shops; blacksmith shops; bookbinders; booking offices for film exchange; booking offices for transportation on commission basis; breeding of game cocks and other sporting animals belongings to others; business management services; collecting agencies; escort services; feasibility studies; consultancy services; garages; garbage disposal contractors; gold and silversmith shops; inspection services for incoming and outgoing cargoes; interior decorating services; janitorial services; job placement or recruitment agencies; building construction; landscaping contractors; lathe machine shops; management consultants not subject to professionals tax; medical and dental laboratories; mercantile agencies; messenger services; operators of shoe shine stands; painting shops; perma press establishment; rent-a-plant services; polo players; school for and/or horse-back riding academy; real estate appraisers; real estate brokerage; photo static; white/blue printing, tarpaulin printing, computer aided printing, streamer services, billboards, oncu, typing and mimeographing services; rental of bicycles and/or tricycles, furniture, shoes, watches, household appliances, boats, typewrites, etc; roasting of pigs, fowls, etc; shipping agencies; shipyard for repairing ships for others; shops for shearing animals; silkscreen or T-shirt printing shops; stables; travel agencies; vaciador shops; veterinary clinics; video rentals and/or coverage services; dancing schools; speed reading/EDP; nursery, vocational and other schools not regulated by the Department of Education (DepEd) or Commission on Higher Education (CHED) or Technical Education and Skills Development Authority (TESDA), day care centers; etc with the following schedule: (NOTE: Building Construction Contractors Tax shall be paid upon application for Zoning/Locational Clearance for Building Permit) With Gross Sales or Receipts for the preceding Calendar Year in the Amount of Amount of Tax/Annum Less than PhP5,000.00 PhP40.00 5,000.00 or more but less than 10,000.00 91.00 10,000.00 or more but less than 15,000.00 157.00 15,000.00 or more but less than 20,000.00 248.00 20,000.00 or more but less than 30,000.00 412.00 30,000.00 or more but less than 40,000.00 578.00 40,000.00 or more but less than 50,000.00 825.00 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 200,000.00 or more but less than 250,000.00 5,445.00 250,000.00 or more but less than 300,000.00 6,930.00 300,000.00 or more but less than 400,000.00 9,240.00 400,000.00 or more but less than 500,000.00 12,375.00 500,000.00 or more but less than 750,000.00 13,875.00 750,000.00 or more but less than 1,000,000.00 15,375.00 1,000,000 or more but less than 2,000,000.00 17,250.00 2,000,000.00 or more 17,250 plus 75% of 1% of any amount in excess of P2,000,000 SECTION 3A.02F. On owners or operators of banks and other financial institutions which include non-bank, financial intermediaries, lending investors, financial and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, dealers in securities including pre-need companies, foreign exchange shall be taxed at the rate of seventy five percent (75%) of one percent (1%) of the gross receipts of the preceding calendar year derived from interests, commissions, and discounts from lending activities, income from financial leasing, investments, dividends, insurance premiums, rental of property and profit from exchange or sale of property. SECTION 3A.02G. On owners or operators of hotels duly licensed and accredited by the City of Olongapo, the rate of the tax on the gross receipts during the preceding calendar year derived from room occupancy shall be two and a half percent (2.5%) . SECTION 3A.02H. On owners or operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountains, carinderias or food caterers shall be taxed at the rate of two and a half percent (2.5%) of the gross receipts of the preceding year. SECTION 3A.02I. Business Tax. On owners or operators of the following amusement and other recreational places in accordance with the following schedule: 1. Day or night clubs, cocktail or music lounges or bars, dance halls, disco-houses, beer gardens or joints, gun clubs and other similar places at the rate of three point three percent (3.3%) of the gross receipts including the sale food and non-alcoholic drinks during the preceding year. 2. Swimming pools, pelota/squash courts, tennis courts, exclusive clubs such as country and sports clubs, resorts and other similar places, skating rinks; billiard or pool hall, bowling alleys, circuses, carnivals or the like; merry-go-rounds, roller coasters, ferries wheel, swing shooting galleries and similar contrivances; boxing stadia, boxing contests and race tracks; judo-karate clubs and other similar places, at the rate of two and a half percent (2.5%) of the gross receipts during the preceding calendar year. 3. The gross receipts of owners or operators of amusement and recreational places derived from admission fees and taxed under Article G of Chapter III shall no longer be subject to the business tax imposed in this subsection. SECTION 3A.02J. Real Estate Dealers/Developers shall pay the annual tax in accordance with the following : (1) Lessors or sub-lessors of real estate including accessory, appartelles, pension inns, lodging houses, apartments, condominiums, houses for lease, rooms and spaces for rent, bed spacers, and similar places shall pay two and a half percent (2.5%) of the gross receipts of the preceding calendar year. (2) Real Estate Dealers/Developers shall pay the tax at the rate of two percent (2%) of the gross receipts of the preceding calendar year. SECTION 3A.02K. Owners or operators of privately-owned markets and shopping centers shall pay the tax at the rate of two percent (2%) on the gross sales or receipts of the preceding calendar year . SECTION 3A.02L. On E-Commerce, Internet caf, computer shop there shall be tax at the rate of two percent (2%) on the gross receipts of the preceding calendar year . SECTION 3A.02M. Owners or operators of any business not specified above shall pay the tax at the rate of two and a half percent (2.5%) on the gross sales and/or receipts of the preceding year . SECTION 3A.03. Computation of Tax Newly-Started Business . In the case of a newly-started business under Section 3A.02 (a),(b),(c),(d),(e),(f),(g),(h),(i),(j),(k),(l),and (m) above. The first calendar year tax is hereby waived. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross sales or receipts for the preceding calendar year, or any fraction thereof, as provided in the same pertinent schedules. Tax exemptions covered by provisions of the Olongapo City Investment Code still apply under this Code. SECTION 3A.04. Computation and Payment of Tax on Business . (a) The tax imposed herein shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of the business does not become exempt by being conducted with some other business for which such task has been paid. The tax on a business must be paid by the person conducting the same. (b) In the cases where a person conducts or operates two (2) or more of the related businesses as defined in Section 1B.01, which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in the aforesaid section which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported, and the tax thereon shall be computed on the basis of the appropriate schedules. (d) Tax exemptions of cooperatives provided under Section 133 of RA 7160, otherwise known as the Local Government Code of 1991 and under Sections 60 and 61 of RA 9520, otherwise known as the Philippine Cooperative Code of 2008 shall apply under this Code. SECTION 3A.05. Presumptive Income Level. For every tax period, the Treasurer's Office shall prepare and stratify schedule of "presumptive income level" to approximate the gross receipts of each business classification. Business Permit and City Planning shall assist in stratification of presumptive income levels. SECTION 3A.06. Situs of the Tax. (a) Definition of terms (1) Principal Office the head or main office of the business appearing in the pertinent document submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The municipality or city specifically mentioned in the articles of incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to other municipality or city, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the City Mayor within fifteen (15) days after such transfer or relocation is affected. (2) Branch or Sales Office a fixed place in a locality which conducts operations of the business as an extension of the principal office. Offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. (3) Warehouse a building utilized for the storage of products for sale and from which goods or merchandise is withdrawn for delivery to customers or dealers, or by persons acting in behalf of the business. A warehouse that does not accept orders and/or issue sales invoice as aforementioned shall not be considered a branch or sales office. (4) Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purposes of this Article, inland fishing ground shall be considered as plantation. (5) Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, test, researches or experiment involving agricultural, agribusiness; marine or aquatic, livestock, poultry, dairy and other similar production for the purpose of improving the quality and quantity of goods or products. Site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under the Article A, Chapter III of this Code and allocated herewith: (b) Sales Allocation (1) All sales made by a branch or sales office or warehouse located in the City shall be taxable herein. (2) In case the principal office and the factory are located in this City, all sales recorded in the principal office and those on the other localities where there is no branch or sales office or warehouse shall be recorded in the principal office and taxable by the City. (3) i. If the principal office is located in the City and the factory, project office, plants or plantation is located in other locality, thirty percent (30%) of the sales recorded in the principal office shall be taxable by the City of Olongapo. ii. If the factory, project office, plant or plantation is located in this City and the principal office is located in another locality, seventy percent (70%) of the sales recorded in this City shall be taxable herein. iii. If the plantation is located in the City and the factory is located in another locality, forty percent (40%) of the seventy percent (70%) sales determined in paragraph 3 (ii) of this section shall be taxable herein. On the other hand, if the factory is located in the City, and the plantation is located in other locality, sixty percent (60%) of the seventy percent (70%) sales determined in paragraph 3 (ii) above shall be taxable herein. iv. If the factory, project office, plant or plantation are located in the City and other factories, project office, plants or plantation are located in other localities, this City shall tax the sales in proportion to the volume of production in the factory, project office, plant or plantation located herein during the tax period. In case of project offices, or services and other independent contractors the term production shall refer to the costs of projects actually undertaken during the tax period. (4) All sales made by the factory, project office located in this City shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this City. In case there is no branch or sales office or warehouse in this City, but the principal office is located herein, the sales made in the said factory shall be taxable by the City along with the sales recorded in the principal office. (5) In the case of the manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of the products, the foregoing rules on the sites of taxation shall apply. However, the factory or plant or warehouse of the contractor utilized for the production and storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturers. (6) i. All routes sales made in this City where a manufacturer, producer, and wholesaler maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxable herein. ii. This City shall tax the sales of the products withdrawn by route trucks from the branch, sales office and warehouse located in herein but sold in other locality. SECTION 3A.07. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue in the first day of January each year. SECTION 3A.08. Time of Payment. All taxes under this article may be paid in full to the City Treasurer on or before January 31 or in accordance with the following quarterly schedule: 1st quarter payment on or before the thirty-first (31st) day of January 2nd quarter payment on or before the twentieth (20th) day of April 3rd quarter payment on or before the twentieth (20th) day of July, and 4th quarter payment on or before the twentieth (20th) day of October SECTION 3A.09. Surcharge for Late Payment. Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3A.10. Interest of Unpaid Tax. In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month of unpaid taxes, fees or charges including surcharge, 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. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 3A.11. Administrative Provisions . a) Requirement Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Article in the City of Olongapo, shall first obtain a Mayor's Permit and pay the fee therefore and the business tax imposed under this Article. b) Issuance and Posting of Official Receipt The City Treasurer shall issue an official receipt upon the payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer from any requirement imposed by the different departments of this City. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives. c) Issuance of Invoices or Receipts All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty Five Pesos (PhP25.00) or more at any one time, prepare and issue sale or commercial invoices and receipts serially numbered in duplicate, showing, among others, their names or styles if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirements of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. d) Sworn Statement of Gross Receipts or Sales Operators of newly started business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's Permit to operate the business. For the succeeding year, regardless of when the business started to operate, any person engaged in business subject to the business tax based on gross sales or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year in such manner and form as may be prescribed by the City Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records and/or subsidiaries for his business, the City Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. e) Issuance of Certification The City Treasurer shall, upon the request of the taxpayer, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Fifty Pesos (PhP50.00). f) Transfer of Business to Other Location Any business for which a city business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this city without the payment of additional tax during the period for which the payment of the tax was made. g) Retirement of Business any person who discontinues or closes his business operation shall within thirty (30) days upon closure of the business apply for the Retirement/surrender of his permit to the City Treasurer in a prescribed form. No business shall be retired or terminated unless all the past and current taxes are paid. A sworn statement of its gross receipts or sales for the current year shall be presented to the City Treasurer and the corresponding taxes shall be collected. For purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as contemplated in this Article. Unless stated otherwise, assumption of the business by any new owner or manager or registration of the same business under a new name will only be considered by this City for record purposes in the course of the renewal of the permit or license to operate the business. The City Treasurer shall see to it that the payment of the taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly observed. The City 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 City Treasurer shall recommend to the Mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing local tax ordinance; and In case of the new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the business to him if there is an existing ordinance prescribing such transfer tax. The permit issued to the business that is retiring or terminating its operations shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books. h) Death of Licensee When an individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. SECTION 3A.12. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00),or imprisonment of not less than one (1) month but not more than five (5) months, or both, at the discretion of the Court. ARTICLE B Tax on Business of Printing and Publication SECTION 3B.01. Imposition of Tax. There is hereby levied a tax at the rate of eighty two and a half percent (82.5%) of one percent (1%) of the gross annual receipt for the preceding calendar year on the business of the persons engaged in printing and/or publication of newspapers and magazines placing of advertisement, obituaries, legal, notices, books, cards, posters, leaflets, handbills, certificates, receipt, pamphlets, and other printing materials of similar character/nature. In case of a newly-started business, the tax shall be eight and twenty five percent (8.25%) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts of the preceding calendar year, or any fraction thereof. SECTION 3B.02. Exemption. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education (DepEd) as school texts or references shall be exempt from the tax herein imposed. SECTION 3B.03. Time of Payment. The tax may be paid in full to the City Treasurer on or before January 31 or in accordance with the following quarterly schedule: 1st quarter payment on or before the thirty-first (31st) day of January 2nd quarter payment on or before the twentieth (20th) day of April 3rd quarter payment on or before the twentieth (20th) day of July, and 4th quarter payment on or before the twentieth (20th) day of October SECTION 3B.04. Surcharge for the Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3B.05. Interest on Unpaid Tax. In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount of an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the interest on the unpaid amount or portion thereof exceed thirty six (36) months. SECTION 3B.06. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousands Pesos (PhP1,000.00) but not more than Five Thousands Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the court. ARTICLE C Franchise Tax SECTION 3C.01. Imposition of Tax. There is hereby levied a tax at the rate of eighty two and a half percent (82.5%) of one percent (1%) on businesses enjoying a franchise based on the gross annual receipts which shall include both cash sales and sales on account realized during the preceding calendar year within the territorial jurisdiction of the city. 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 fraction thereof. The capital investment to be used as basis of the tax of a newly started business as herein provided, shall be determined in the following manner: a) If the principal office of the business is located in the city, the paid-up capital stated in the articles of incorporation in case of corporations, or in any similar document in case of other types of business organizations, shall be considered as the capital investment. b) Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another province or city, the paid-up capital referred in (a) shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the city where it is located. c) Where the newly started business located in the city is a branch or sales office commencing business operations at a year later than that of the principal office, capital investment shall mean the total funds investment in the branch or sales office. SECTION 3C.02. Exclusion. The term business enjoying franchise shall not include holders of certificates of public conveyance for the operation of public utility vehicles for the reason that such certificates are not considered as franchise. SECTION 3C.03. Time of Payment. The tax shall be paid in full on or before January 31 of each year. The same may, however, be paid without penalty in four quarterly installments, the first quarter within the 31st of January and within (20) twenty days of each quarter for the second, third and fourth quarters. SECTION 3C.04. Surcharge for the Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3C.05. Interest of Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3C.06. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the court. ARTICLE D Tax on Sand, Gravel and other Quarry Resources SECTION 3D.01. Imposition of Tax. There is hereby imposed a tax of ten percent (10%) of the fair market value in this city per cubic meter of ordinary sand, gravel, stones, earth, pebbles, boulders, and other quarry resources such as but not limited to, marl, marble, granite, volcanic cinders, basalt, tuff and rock phosphate extracted from the public lands or from the beds of rivers, streams, creeks, and other public waters within the territorial jurisdiction of this City. SECTION 3D.02. Committee on Quarry Resources Valuation. There is hereby created a permanent "Committee on Quarry Resources Valuation" that shall conduct the necessary study and recommend to the Sangguniang Panlungsod the prevailing "fair market value" in this city per cubic meter of sand, gravel and other quarry resources mentioned in the preceding Section. This committee shall be composed of the following: Chairman: City Treasurer Members: o City Engineer; o City Assessor; o City Planning & Dev't Coordinator; o Chairman of the Sangguniang Panlungsod, Ways & Means Committee; o Chairman of the Sangguniang Panlungsod, Environment Committee; o One (1) representative from SP accredited NGO. SECTION 3D.03. Exemptions . Government agencies or offices which have been granted a permit to extract the above mentioned materials for the purpose of constructing or building government projects in this city shall be exempted from the payment of the tax herein prescribed unless otherwise collected by the City Government. SECTION 3D.04. Time and Place of Payment. The tax imposed herein shall be due and payable to the City Treasurer or his duly authorized representative before the extraction of the sand, gravel and other quarry resources is commenced. SECTION 3D.05. Surcharge for Late Payment. Failure to pay the tax imposed in this Article within the time required shall subject the taxpayer to a surcharge of "twenty-five percent" (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as original tax due. SECTION 3D.06. Interest Unpaid Tax. In addition to the surcharge imposed in the preceding Section, there shall be imposed an interest of "two percent (2%) per month" upon the unpaid amount from the due date until the tax is fully paid. Provided, that the total interest on the unpaid amount or portion thereof shall not exceed thirty-six (36) months. SECTION 3D.07. Sharing of Proceeds. The proceeds of the tax collected under this Article shall be distributed as follows: City of Olongapo Sixty Percent (60%) Barangay (where the sand gravel and other quarry resources are extracted, taken or removed) Forty Percent (40%) SECTION 3D.08. Permit to Extract Quarry Resources. The permit to extract sand, gravel and other quarry resources and the permit to establish or operate the business of quarrying in this city shall be issued exclusively by the City Mayor as per Ordinance 45 series of 2005 of the Sangguniang Panlungsod of Olongapo City. The permitee or licensee is hereby required to submit within ten (10) days at the end of every quarter to the City Treasurer a sworn statement in triplicate which shall see include information on the quantity of materials extracted, taken by him or his agent; the amount of fees paid; and the names and addresses of persons to whom the same were sold and such other relevant information that may be required from him. The City Treasurer shall, within sixty (60) days upon the receipt of the said tax payment, remit or cause the remittance of the share of the barangay concerned accruing to it under the provisions of this Article. A requirement of the Permit is the registration of each truck and/or heavy equipment at Php750 per truck per year. SECTION 3D.09. Applicability Clause . The provisions of existing Ordinance 45 series of 2005 that are not contradictory to this code are hereby adopted and are made integral part of this Code. SECTION 3D.10. Operation Cost. The cost of material extraction when the city's backhoes, dumptrucks, bulldozers, dredging machine is utilized will be charged at a rate of actual operational cost plus the depreciation cost of the machine including its peripherals and accompanying, backhoe, loaders and dump trucks if utilized for the operation. The rates under this provision shall be based on the equipment rental standard used for government projects. Schedule of Equipment Rental Fees Description Hourly Rate Daily Rate 1 Dump Truck (10 cu.m.) Php1,352.00 Php10,816.00 2 Payloader (1.50 cu.m.) 1,733.00 13,864.00 3 Bulldozer (155 Hp),D65A-8 2,299.00 18,392.00 4 Bulldozer with Ripper (155 Hp),D65A-8 2,758.80 22,070.40 5 Backhoe (0.80 cu.m.) 1,537.00 12,296.00 6 Backhoe w/Breaker (0.80 cu.m.) 2,074.95 16,599.60 7 Motorized Road Grader w/Scarifier, G710A 2,173.00 17,384.00 8 Vibratory Roller (10 m.t.),SP56 1,507.00 12,056.00 9 Tandem Steel Roller (10.1 m.t.),CC421 1,652.00 13,216.00 10 Pneumatic Tire Roller (10 m.t.) 553.00 4,424.00 11 Jack Hammer 514.31 4,114.48 12 Air Compressor (103 HP) 675.00 5,400.00 13 Truck Mounted Crane (35 T) 1,553.00 12,424.00 14 Cargo Truck/Service Truck 712.00 5,696.00 15 Welding Machine 391.00 3,128.00 16 Boom Truck 961.20 7,689.60 17 Concrete Saw, Blade 14" (7.5 Hp) 167.38 1,339.04 18 Pneumatic Drilling Machine 514.31 4,114.48 19 Compressor 358.00 2,864.00 20 Plate Compactor 123.00 984.00 21 Water Truck (1000 gal.) 1,065.00 8,520.00 22 Crawler Crane (36-40 T) 1,729.00 13,832.00 23 Vibro Hammer (Hydraulic Operated) 1,800.00 14,400.00 24 Water Pump, 100mm suction diameter 266.25 2,130.00 25 Asphalt Distributor, 10 ft. wide (5 tons) 936.00 7,448.00 26 Power Broom (20 m. wide) 130.54 1,044.32 27 Asphalt Paver (80 Hp),NF220BIIVDM 1,833.00 14,664.00 28 Asphalt Batch Plant (60-80 TPH) 1,214.73 9,717.84 29 Transit Mixer (5 cu.m.) 1,279.00 10,232.00 30 Concrete Vibrator 148.88 1,191.04 31 Batching Plant (30 cu.m.) 1,208.03 9,664.24 32 Concrete Screeder (5.5 Hp) 545.00 4,360.00 33 Bar Cutter, Single Phase 219.75 1,758.00 34 Concrete Paver, GP-2000 Slipform 6,765.00 54,120.00 35 Hydroseeding Machine 952.00 7,616.00 Revenue generated from this section shall be used to maintain the embankment of the city's river system. Barangay share under Section 3D.07 does not apply herein. SECTION 3D.11. Penalty . Any violation of the provision of this Article shall be punished by a fine or not less than Ten Thousand (P10,000.00) Pesos or imprisonment of not less than one (1) month but not exceeding six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE E Tax on Transfer of Real Property Ownership SECTION 3E.01. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of eighty two and a half percent (82.5%) of the one percent (1%) of the total consideration involved in the transfer of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. For purposes of determining the fair market value of lands, the Fair Market Value shall be that which is determined by the City Assessor as provided under the Schedule of Fair Market Values approved by the Sangguniang Panlungsod. SECTION 3E.02. Time of Payment. The tax herein imposed shall be paid to the City Treasurer by the buyer, donee, or transferee to the City Treasurer within sixty (60) days from the date of the execution of the deed or from the date of the decedent's death. SECTION 3E.03. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of the tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3E.04. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month form the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3E.05. Administrative Provisions . (a) The Register of Deeds of the city shall, before registering any deed, require the presentation of the evidence of payment of the transfer tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. (b) Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within (30) days from the date of notarization. (c) No Transfer of Real Property Ownership shall be effected by the City Assessor unless the corresponding Real Property and Transfer Taxes are fully paid. SECTION 3E.06. Penalty . Any violation of the provision of this article shall be punishable by a fine of not less than Ten Thousand Pesos (PhP10,000.00) but not more than Fifty Thousand Pesos (PhP50,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the Court. ARTICLE F Professional Tax SECTION 3F.01. Imposition of Tax. There is hereby levied an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of three Hundred Pesos (PhP300.00) in addition to the payment of Community Tax of Professionals at Php1.00 for every Php1,000.00 income as a pre-requisite of payment of Professional Tax of Php300.00. SECTION 3F.02. Coverage . The following professionals who passed the bar examinations, or any board, or other examinations conducted by the Professional Regulation Commission (PRC) and the other government agencies shall be subject to the annual professional tax and Community Tax of Professionals, to wit: Actuaries; Architects; Land and Naval Aviators; Certified Public Accountants; Chemists; Criminologist; Custom Brokers; Dentists; Dietitians; Engineers; Aeronautical, Agricultural, Chemical, Chief Motor, Civil, Electrical, Electronic, Marine, Mechanical Plant Engineers, Junior Mechanical Engineers and Certified Plant Mechanics unless they are Professional Engineers, and have paid the tax as Mechanical Engineers; Mining, Sanitary, etc; Food Technologists; Foresters; Insurance Agents, Sub-Agents, Brokers, or Adjusters; Geologists; Geodetic Engineers; Lawyers, Marine Officers; Third Mates; Second Mates; Chief Mates, Ship Masters; Marine Surveyors; Master Marines; Medical Practitioners; Medical Technologists; Midwives; Morticians; Nurses; Nutritionists; Opticians; Optometrists; Pharmacists; Physical and Occupational Therapists; Real Estate Brokers; Registered Electricians; Stockbrokers; Sugar Technologists; Veterinarians and other professions not listed herein but requiring the passing of government examinations. SECTION 3F.03. Exemption . Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 3F.04. Payment of the Tax. The Professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with another profession for which the tax has been paid. SECTION 3F.05. Time of Payment. The professional tax shall be payable annually on or before the thirty-first (31st) day of January. Any person first beginning to practice a profession after the month of January must, pay the full tax before engaging therein. SECTION 3F.06. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3F.07. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month form the due date until the tax is fully paid but in no case shall the interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3F.08. Place of Payment. Every person legally authorized to practice his profession shall pay the professional tax to the City of Olongapo, where he practices his profession or where he maintains his principal office, in case he practices his profession in several places. SECTION 3F.09. Administrative Provisions . (a) Every person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession. (b) Any individual, association, organization, partnership or corporation employing a person subject to professional tax shall: (1) require payment by that person of tax on his profession before employment and annually thereafter, and (2) submit a list professionals under his/her employ to the Office of the Mayor including the following information on or before the last day of March of every year: (i) Name of professional (ii) Profession (iii) Amount of tax paid (iv) Date and number of official receipt (v) Year covered and place of payment Failure to submit the certified list herein required, shall subject the person to a penalty of Fifty Pesos (PhP50.00) per month of delay or fraction thereof. (c) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of accounts, plans and design, surveys and maps, as the case may be, the number of the official receipt issued to him. (d) For the purpose of collecting the tax, the City Treasurer or his duly authorized representative shall require from such professionals their current annual registration cards issued by competent authority before accepting payment of their professional tax for the current year. The PRC shall likewise require the professional presentation of proof of payment before registration of said professional for renewal of their license. SECTION 3F.10. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the court. ARTICLE G Amusement Tax SECTION 3G.01. Imposition of Tax. There is hereby levied a tax to be collected from the proprietor, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other amusement places at the rate of fifteen percent (15%) of the gross receipt from admission fees. SECTION 3G.02. Manner of Computing the Tax. In cases of theaters or cinemas, the tax shall be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipt are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 3G.03. Exemptions . The holding of operas, concerts, dramas, recitals, paintings, and art exhibitions, flower shows, musical programs, literary and oratorical presentation, except pop, rock, or similar concerts shall be exempt from the payment of the tax imposed herein but subject to permits and regulatory fees imposed in this Code. SECTION 3G.04. Accrual of Proceeds of the Tax. The proceeds from the amusement tax shall accrue entirely to the General Fund of the City. SECTION 3G.05. Time and Manner of Payment. The tax imposed herein on the gross receipts within the first ten working days of the month shall be paid to the City Treasurer on Monday of the week following and every Monday thereafter. A ten-day amusement tax return indicating the gross receipt for ten (10) days duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted to the City Treasurer every tenth day payment of the tax. The City Treasurer shall compare the return with the corresponding record of inspectors assigned during the week and verify the correctness of the return before acknowledging the tax payment. For taxable concerts not regularly held, the operators or organizers are required to deposit with the City Treasury the estimated amount of tax for the undertaking before the holding of the concert. After the actual concert the actual amusement tax will be computed based on the actual gross receipts and the appropriate adjustments on the advance payment be made. SECTION 3G.06. Surcharge for Late Payment. Failure to pay the levied tax on time, a surcharge of twenty-five percent (25%) of the original amount of tax due will be made, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3G.07. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid interest or portion thereof exceed thirty-six (36) months. SECTION 3G.08. Administrative Provision. (a) All admission tickets of amusement places subject to tax impose in this Article shall be registered with the Office of the City Mayor without charge who shall mark said tickets properly with the word "REGISTERED" and keep a record thereof. The Office of the City Mayor shall likewise issue a certification to the owner, proprietor, or lessee to the effect that such quantity, denomination and serial numbers of admission tickets were duly registered with his Office. A color scheme and numbering system shall be prescribed by the Office of the City Mayor for control purposes. (b) The City Mayor shall require owners, proprietors, operators or lessees of amusement places to provide their establishment with two boxes, one marked with letter "O" for operator and the other marked with letter "G" for government in the place where tickets are presented by customers. Duly registered admission tickets shall be cut in halves upon presentation of the same by customers. One-half of the ticket shall be deposited in the box marked with letter "O",and the other half shall be deposited in the box marked with letter "G". (c) The boxes for used admission tickets shall be provided with two lock devices. One lock device shall be provided with padlock by the management while the other lock device shall be provided by the City Government. Both boxes shall be opened daily in the presence of representatives from the management and the City Government who shall certify the number of admission tickets by denomination in the daily count sheet. The daily count sheets of admission tickets shall be attached to the Weekly Amusement Tax Return to be submitted to the Office of the City Mayor. The City Treasurer shall be furnished a copy of such return. SECTION 3G.09. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months or both, at the discretion of the Court. ARTICLE H Annual Fixed Tax for Every Delivery Truck or Van SECTION 3H.01. Imposition of Tax. There is hereby levied an annual fixed tax for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products to sales outlets, or consumers, whether directly or indirectly within the city in the amount of Seven Hundred Fifty Pesos (PhP750.00). SECTION 3H.02. Time of Payment. The tax shall be paid on the thirty-first (31st) day of January of each year. SECTION 3H.03. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3H.04. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3H.05. Administrative Provisions . (a) The City Treasurer shall keep a register of trucks, van or vehicles subject to tax showing the name of the owner or proprietor, name of manager or president in the case of partnership or corporation, address and location of principal office, plate number, certificate of registration number, engine number, sticker number assigned for the year and other information. (b) The owner or proprietor of the truck, van or vehicle shall be required to file an application for business tax and permit in a prescribed form in three (3) copies showing the needed information with the Office of the City Mayor for the processing and approval. (c) The City Treasurer shall collect the taxes and fees, register the vehicle involved and issue the corresponding sticker and the receipt acknowledging payment, date of payment and the amount paid. (d) Non-compliance hereof, unloading of their cargo shall not be allowed. SECTION 3H.06. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the Court, without prejudice to the penalty of not allowing to unload within the City after given due warnings. ARTICLE I Tax on Peddlers and Vendors SECTION 3I.01. Imposition of Tax. There is hereby levied a quarterly minimum tax on peddlers/vendors engaged in the sale of any merchandise or article of commerce within the city on the following rates: (collected through Daily Cash Ticket for vendors and peddlers) (a) Peddlers of any article or merchandise carried in trucks or any other motor vehicle, per peddler PhP750.00 (b) Peddlers of any article or merchandise carried in a motorized bicycle, tricycle or other motorized similar vehicles other than those specified in letter above, per peddlers PhP500.00 (c) Peddlers of any article or merchandise carried in a cart, caretela or other vehicle drawn by animals, per peddlers PhP500.00 (d) Peddlers of any article or merchandise carried on bicycle, pedicab or other similar vehicle, per peddler PhP500.00 (e) Peddlers of any article or merchandise carried by person, per peddler PhP480.00 (f) Vendors of any article or merchandise carried by person PhP500.00 SECTION 3I.02. Time of Payment. The tax herein imposed shall be payable every quarter or everyday through Daily Cash Ticket of Php10 for daily appearance at street locations. An individual who will start to peddle merchandise or articles of commerce on a particular day shall pay the daily amount of tax when collected by authorized collectors of the City Treasurer while engaging in such activity. SECTION 3I.03. Administrative Provision. The official receipt evidencing payment of the tax shall be carried in the person of the peddler and shall be produced upon demand by the City Mayor or Treasurer of their duly authorized representatives. ARTICLE J Community Tax SECTION 3J.01. Individual Community Tax. Every inhabitant of the City of Olongapo 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 is engaged in business or occupation, or owns real property with an aggregate assessed value of PhP1,000.00 or more; or is required by law to file an income tax return, shall pay an annual basic community tax of Five Pesos (PhP5.00) and annual addition tax of One Peso (PhP1.00) for every One Thousand Pesos (PhP1,000.00) of income regardless of whether from business, exercise of profession or property but in no case shall the additional tax exceed Five Thousand Pesos (PhP5,000.00). In case of husband and wife, each of them shall be liable to pay the basic tax of Five Pesos (PhP5.00) but the additional tax hereby imposed shall be based on the total property owned by them and/or the total gross receipt or earnings derived by them. SECTION 3J.02. Corporate 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 (PhP500.00) and an annual additional tax of Two Pesos (PhP2.00) for (a) every Five Thousand Pesos (PhP5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing law found in assessment rolls of this City; and (b) every Five Thousand Pesos (PhP5,000.00) of gross receipt or earnings derived by it from its business in the Philippines during the proceeding year. The Additional community tax on corporation shall not exceed Ten Thousand Pesos (PhP10,000.00). The dividends received by a corporation from another corporation shall, for the purposes of the additional tax, be considered as part of the gross receipt of earnings of said corporation. SECTION 3J.03. Exemption. The following are exempt from the payment of the community tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in this City does not exceed three (3) months. SECTION 3J.04. Time of Payment. (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. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. (c) Persons who come to reside in this City or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first (1st) day of July shall not be subject to the community tax for that year. SECTION 3J.05. Place of Payment. (a) The community tax shall be paid in the City where the residence of the individual is located or here the principal office of the juridical entity is located. (b) It shall be unlawful for the City Treasurer of this City to collect community tax outside the territorial jurisdiction of the city. (c) Any person, natural or juridical, who pays the community tax in another city or municipality other than this city where his residence, or principal office in the case or juridical persons, is located, shall remain liable to pay such tax to this city. SECTION 3J.06. Collection and Allocation of Proceeds of the Community Tax. The City Treasurer may deputize the Barangay Treasurers to collect the community tax in their respective jurisdictions. Such deputation shall be limited to the community tax payable by individual taxpayers but not community tax for corporations and shall be extended only to Barangay Treasurers who are properly bonded in accordance with applicable laws. Ninety-five percent (95%) of the proceeds of the community tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of the city, and the remaining five percent (5%) thereof to the general fund of the National Government to cover the cost of printing and the distribution of the forms of the community tax certificates and related expenses. The City Treasurer shall remit to the National Treasurer the said share of the national government within ten (10) days after the end of each quarter. The proceeds of the community tax collected through the Barangay Treasurer shall be apportioned as follows after deducting the five percent (5%) share of the National Government: (a) Fifty percent (50%) shall accrue to the general fund of the City; and (b) Fifty percent (50%) shall accrue to the barangay where the tax is collected. SECTION 3J.07. Penalty for the Late Payment. If the tax is not paid within the prescribed period, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid. SECTION 3J.08. 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 corporations not subject to the community tax upon payment of One Peso (PhP1.00). SECTION 3J.09. 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 elections or appointment to any position on the government service; receives any license, certificate, or permit form any public authority; pays any tax or fee; receives any money from any public fund; transact other official business; or receives any salary or wage form any person or corporation; it shall be the duty of any person, officer, or corporations with whom such transactions is made or business done or from whom any salary or wage is received, to require such individual to exhibit his community tax certificate. The presentation of community tax certificate shall not be required in connection with the registration of a voter. (b) When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporations to exhibit community tax certificate. (c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the proceeding year shall suffice. SECTION 3J.10. Availment of the Blank Forms of the Community Tax Certificate . The City Treasurer shall secure the necessary blank forms of the Community Tax Certificate from the Bureau of Internal Revenue. ARTICLE K Tax on Signs, Signboards, Billboards, or Advertisement SECTION 3K.01. Imposition of Tax. There is hereby imposed a tax on Signs, Signboards, Billboards, or Advertisements at the rates prescribed below: (Order of Payment from CPDO) Amount of Tax per quarter (a) Billboards or sign boards for advertisements of business, per square meter or fraction thereof: Single faced Php300.00 Double faced 500.00 (b) Billboards or signboards for professionals, per square meter or fraction thereof 200.00 (c) Billboards, sign or advertisements for business and professions painted on any building or structure or otherwise separated or dedicated there from, per square meter or fraction thereof 500.00 (d) Advertisements by means of placards, per square meter or fraction thereof 200.00 (e) Advertisement for business or profession by means of slides in movies payable by owner of movie houses 300.00 (f) Advertisement for business or professionals by means of film exhibition payable by owners or operators of movie houses 2,000.00 In addition to the taxes provided under (a) and of this Section, for the use of electric or neon lights in billboard, per square meter or fraction thereof 300.00 (g) LED Billboard 5,000 to 10,000 (h) Individual display of sign (tarpaulin, cardboard, cloth, etc.) 500.00 (i) Mass display of sign: (Tarpaulins, Cardboard, Cloth, etc.) Amount of Tax Minimum 10 to 99 display signs 600.00 Minimum 100 to 250 display signs 750.00 Minimum 251 to 500 display signs 900.00 Minimum 500 to 750 display signs 1,000.00 Minimum 551 to 1,000 display signs 1,200.00 From more than 1,000 display signs 2,000.00 (j) Advertisement means of vehicle, Balloons, kites, recorida, and top load advertisement on vehicles Per day or fraction thereof 200.00 Per week or fraction thereof 250.00 Per month or fraction thereof 500.00 (k) Advertisements by means of promotional sales (house to house),per day, per person 150.00 (l) Flyer distribution in public places, per day, per person 150.00 (m) Product display/product demonstration conducted in public places, parking areas, parks, government institutions, facilities & offices, per sq. m.,per day 200.00 (n) Advertisement space on any government properties ( e.g. ,walls, tanks, gates, fence, etc.) per square foot 40.00/month (o) Lessors' permit Firewall painted with advertisements SECTION 3K.02. No Exemption. Signs, signboards, or advertisements by the same business or other business in different location displayed at the place where the profession or business advertised is or located in different site, in whole or in part, conducted, shall not be exempt from the tax imposed in this Article. SECTION 3K.03. Time of Payment. The tax imposed in this Article shall be paid to the City Treasurer before the advertisement, sign, signboard or billboard is displayed, distributed or conducted or at such other time as may be determined by regulation. SECTION 3K.04. Requirements . Any person desiring to display signs, signboards or billboard, advertisements or conduct product display or demonstration shall file a written application on the required form, together with the necessary plans submitted to the City Engineering Office and description of the advertisement, signs, signboard or billboards with the Office of the City Mayor. The latter shall issue the necessary permit and thereafter, the tax shall be paid to the City Treasurer with the order of payment made by the City Planning & Development Office before the advertisement, signs, signboards or billboard is displayed or distributed or at such other time as may be determined by regulation. SECTION 3K.05. Mayor's Permit. The applicant, before starting his business, shall first secure a Mayor's Permit from the Office of the City Mayor. The Office of the City Mayor shall keep a record of all permits issued. CHAPTER IV Permit and Regulatory Fees ARTICLE A Mayor's Permit Fees SECTION 4A.01. Mayor's Permit Fee on Business . There shall be collected an annual fee at the rate provided hereunder for the issuance of a Mayor's permit fee to every person or entity who shall conduct a business, trade or activity within the City of Olongapo. One third (1/3) of the Mayor's Permit Fee is allocated for Sanitary Permit Fee. In addition, applicants should also pay the following fees: Business Plate Fee Php500.00 Business Sticker fee 150.00 (Based on BPLO September 1, 2014 proposed fees) SECTION 4A.01 a. Retailers/Repackers, Independent Wholesalers & Distributors : 1. Gasoline & other flammable, combustible or explosive substances Php10,000.00 2. Non-flammable, combustible or non-explosive/Hardware and Construction Supplies 7,000.00 3. Supermarket/Pharmacy/Drugstore/Department Store 5,000.00 4. Grocery Store/Furniture/Appliance Store 4,000.00 5. Mini-Mart, Mini-Grocery, General Merchandise, Trading, & Other Small-Scale Retailers 1,500.00 6. Sari-Sari Store & Other Micro-Scale Retailers 750.00 SECTION 4A.01b. Restaurant and Caterers, Cafes, Cafeterias, Ice Cream and Refreshment Parlors, Soda fountain Bars, Carinderias, and Independent Caterers : 1. Restaurant & Caterers 3,150.00 2. Ice Cream parlors, soda fountain bars 1,050.00 3. Cafes and cafeterias 1,050.00 4. Carinderias 750.00 5. School Canteen Operated by Cooperative 500.00 SECTION 4A-01c. Service Establishments . 1. General Building Contractors, as classified by Contractor's Accreditation Board: ZONING CLASSIFICATION PHIL. STANDARD CLASSIFICATION Class AAA PhP7,000.00 Class AA 6,300.00 Class A 4,200.00 Class B 3,150.00 Class C 2,100.00 Class D 1,050.00 2. Building Maintenance Contractors; demolition; filling and salvage contractor; electric light or gas system, installers of engineering (general and specialty contractors; garbage disposal contractors, proprietors, operators of heavy equipment, light bulldozers and tractors who make them available to others for consideration; landscaping contractors interior decorating services; janitorial services; sawmills under contract to saw or cut logs belonging to others; towing services; installation of water system, trucking services) PhP4,200.00 3. Advertising agencies; booking offices for films exchange, booking offices for transportation on commission basis; business management services (business agents);cinematographic film owner, lessors or distributor; commercial or immigration service; customs brokerages; feasibility studies; consultancy services; laundry services; adjusters; brokerages management, management consultant not subject to occupation tax, mercantile agencies messenger services; real estate appraisers; real estate brokerages, shipping agencies and travel agencies, and other services PhP3,500.00 4. Service station for washing or greasing motor vehicles 3,000.00 5. Smelting plants 5,250.00 6. Steam Laundry and/or Dry Cleaning (In addition to mayor's permit as laundry services if it offers steam laundry services): a) For the first washing or dry cleaning 750.00 b) For every washing or dry cleaning machine thereafter 750.00 7. Video Coverage Services 1,050.00 8. Rental of video tapes, furniture, sound system, etc. 1,050.00 9. Stevedoring Services (office only) 1,050.00 10. Watch Repair Center of Exclusively Manufactured Watches 2,100.00 11. Ordinary Watch Repair Shop 750.00 12. Car Rental 5,000.00 13. Bus Companies 10,000.00 14. Parking Area: a) Less than 300 sq. m. 525.00 b) 301 sq. m. or more but less 500 sq. m. 875.00 c) 501 sq. m. or more but less 1000 sq. m. 1,050.00 d) 1,001 sq. m. or more but less 2000 sq. m. 2,100.00 e) 2,001 sq. m. or more 4,200.00 15. Escort services 2,100.00 16. Warehouse or Bodegas (including hardware): a) Less than 300 sq.m. 2,100.00 b) 300 sq. m. or more but less than 500 sq. m. 5,250.00 c) 500 sq. m. or more 7,500.00 17. Gold and Silversmiths 750.00 18. Machine Shops 2,500.00 19. Funeral Establishments Owning and Maintaining Memorial Parks 20,000.00 20. Independent Funeral Services 10,000.00 Category 1 Funeral Establishments with Chapels, Embalming Facilities, and offering funeral services 12,000.00 Category 2 Funeral Establishments w/Chapels, offering funeral services, without Embalming Facilities 10,000.00 Category 3 Funeral Establishments offering only funeral services to the house of the deceased to the burial place 8,000.00 21. Medical/Optical Clinics and Dental Laboratories; Assaying Laboratories 2,000.00 22. Private Hospitals 3,150.00 23. Slendering, Body Building Saloons or Gym 3,500.00 24. Slendering and Body Building Saloons w/Massage & Therapeutic Clinic 5,600.00 25. Recruitment or Job Placement Services 4,200.00 26. Animal Hospitals/Clinics 3,150.00 27. Auto Motor Repair Light Vehicle including Motorcycles 3,500.00 Heavy 5,000.00 28. Painting Shops; Sculptor Shops; Plating Establishment 2,000.00 29. Photographic Studios 1,400.00 30. Silk Screen of T-Shirt Printing 750.00 31. Vaciador Shops 750.00 32. Bicycle Rental 750.00 33. Other Independent Contractors (juridical or natural) Not Included among Those Subject to Professional Tax 2,100.00 34. Inspection Services for Incoming and Outgoing Cargoes 4,200.00 35. Indentors 2,100.00 36. Lighterage services 2,100.00 37. Lithographers 2,100.00 38. Recopying or Duplicating Services Like Plastic Laminations, Photo static, White/Blue Printing, Xerox, Typing and Mimeo graphic Services 1,400.00 39. Roasting of Pigs and Fowls 750.00 40. Shipyard for Repairing of Ship (office only) 3,500.00 41. Tailor Shops; Dress Shops; Rental of Gowns & Costumes 750.00 Rental of Gowns & Formals 1,500.00 42. Beauty Parlors and Barber Shops 1,000.00 43. Wood Curving Shops 750.00 44. Hatters and Milliner Shops 750.00 45. Upholstery Shops 750.00 46. Vulcanizing Shops 750.00 47. Tire Recapping Plants 5,600.00 48. Holding Company 7,000.00 49. E-Commerce a) Internet Cafes, Internet Shops 3,500.00 b) Computer/Cellphone Retail 3,500.00 c) Computer/Cellphone repair/services 3,500.00 d) IT Services (Website Design, programming, printing, computer graphics, Information Technology related business) 3,500.00 50. Manufacturing (light, medium) 5,000.00 51. Welding Shops/Iron Works 3,500.00 52. Electrical and Rewinding Shop 2,750.00 53. House-hold Electronics Shop 2,750.00 54. Brake Bonding Shop 3,750.00 55. Aircon/Refrigerator Shop and Other All Services 3,750.00 SECTION 4A.01d. Hotels Duly Licensed and Accredited by the City of Olongapo . 1. Hotel De Luxe PhP12,000.00 2. Hotel First Class 10,000.00 3. Hotel Standard 8,000.00 4. Hotel Economy 6,000.00 5. Pension House, Inn & Apartel 3,000.00 SECTION 4A.01e. Real Estate Dealers/Developers . 1. Subdivision operators PhP10,000.00 2. Other real estate dealers/Developers 6,000.00 SECTION 4A.01f. Real Estate Lessors . 1. Commercial Building: (i) Less than five (5) doors PhP4,000.00 (ii) Five (5) doors or more 5,000.00 2. Residential Building: (i) Less than three (3) doors 1,250.00 (ii) Three (3) doors but not more than nine (9) doors 2,000.00 (iii) Ten (10) doors or more 3,500.00 SECTION 4A.01g. Privately Owned Market, Shopping Center and Food Center . 1. For the first ten (10) stalls PhP2,600.00 2. Ten (10) stalls but not more than fifteen (15) Stalls 3,650.00 3. Fifteen (15) stalls but not more than twenty (20) Stalls 4,700.00 4. Twenty (20) stalls but not more than thirty (30) Stalls 5,750.00 5. Thirty (30) stalls or more 7,500.00 SECTION 4A.01h. Dealers in Fermented Liquors, Distilled Spirits, and/or Wines and Tobacco : 1. Wholesale dealers of foreign liquors PhP2,000.00 2. Retail dealers of foreign liquors 1,500.00 3. Wholesalers dealers of domestic liquors 1,500.00 4. Retail dealer of domestic liquor 400.00 5. Retail of Domestic Liquor on Sari-Sari Stores 400.00 SECTION 4A.01i. Dealers of Tobacco : 1. Wholesale Tobacco Dealers PhP1,000.00 2. Retail Tobacco Dealers 750.00 SECTION 4A.01j. Other Kinds of Dealers/Distributors : 1. Wholesale dealers PhP900.00 2. Retail Dealers 750.00 SECTION 4A.01k. Owners or Operators of Amusement Places and Devices : 1. Night clubs/day clubs PhP5,000 2. Cocktails lounges, bars, music lounges and similar establishments 3,500.00 3. Dance Halls, or dancing pavilions 2,100.00 4. Social clubs/voluntary associations or Organizations 1,400.00 5. Skating rinks 1,050.00 6. Bath houses, resorts, and the like, per establishments 5,000.00 7. Steam baths, therapeutic baths, spa and therapeutic massage, per establishments 5,600.00 8. Billiard halls/pool halls, per table 500.00 9. Bowling establishments (i) For automatic lane 4,200.00 (ii) For non-automatic lane 2,000.00 10. Circuses, carnivals, fun houses and the like 11. Merry-go-rounds, roller coaster, ferries wheels, swings, shooting galleries or similar contrivances and side show booths, per contrivance or booth 2,000.00 12. Theaters and Cinema houses 5,000.00 13. Boxing stadia, Auditorium, gymnasia, concert halls, or similar halls or establishments 5,000.00 14. Pelota/tennis/squash courts, per court 3,000.00 15. Amusement devices, per device (play stations, game arcades/consoles, computer gaming stations, videoke machine, rides, etc.) 300.00 16. Amusement Centers, Bingo Games, E-Games and Other Similar Establishments 5,000.00 SECTION 4A.01l. Financial Institutions and/or Lending Institutions (pawnshop, banks, insurance companies, saving and loan associations, credit/financial cooperative, financial and lending investors per establishment) per establishment/branch. 1. Bank PhP5,000.00 2. Pawnshop 5,000.00 3. Lending Investor 5,000.00 4. Insurance Company/Agency 5,000.00 5. ATM Machines, per machine 1,000.00 6. Finance and Investment Companies 5,000.00 7. Dealers in Securities and Foreign Exchange Dealers 5,000.00 8. Money Transfer 5,000.00 9. Credit/Financial Cooperative 5,000.00 SECTION 4A.01m. Education Life Plan/Memorial Plan and Other Pre-Need Companies PhP2,000.00 SECTION 4A.01n. Dancing Schools/Judo Karate Schools, Driving Schools/Speed Reading/EDP, etc. Php1,000.00 SECTION 4A.01o. Nursery, Vocational and Other Schools Php1,000.00 SECTION 4A.01p. Driving Ranges Php3,000.00 SECTION 4A.01q. Golf Links Php10,000.00 SECTION 4A.01r. Mini Golf Links Php2,000.00 SECTION 4A.01s. Private Detective/Security Agencies PhP5,000.00 SECTION 4A.01t. Other Business or 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 and vans: (Different from truck/van registration fee. See earlier section) (i) 6 Wheelers & Below PhP1,000.00 (ii) More than 6 wheelers 2,000.00 2. For maintaining, windows/display/show rooms 750.00 3. Promoters, sponsors or talent scouts 1,400.00 4. For holding stage shows or floor/fashion shows payable by the operator 1,400.00 5. For maintaining an office, such as liaison office, Administrative office, regional headquarters, Representative office, off-shore banking and other similar offices 7,000.00 6. Lumberyards/hardware warehouses 5,000.00 7. Car exchange or dealership second hand cars 5,000.00 8. Signboards, billboards, and other forms of advertisement (per Business Permit ad) + Zoning + Tax + Regulatory 1,000.00 9. House to house promotion sales per salesman (per day) 150.00 10. Peddler (i) With Vehicle 750.00 (ii) Without Vehicle 150.00 11. Gun Clubs 2,000.00 12. Telecommunications Provider, Telecom Tower, Satellite Dish bigger than 4" diameter, Cell sites on private land (with additional P50,000 per year as prescribed by the City Finance Committee whichever is higher, if using government land) + GIS Fee 10,000.00 + 50,000.00 if Gov't. Land + 300.00 13. Cable TV Operator, Internet Service Provider, Business Process Outsourcing, TV/Radio Provider, Satellite TV, Telecom Relays 10,000.00 14. Pole Attachment fee per pole per year for regular wire/cable 360.00 15. Pole Attachment fee per pole per year for telecom accessories and cables 0.1" diameter and above, fiber optic cables, etc. 600.00 16. Telecom Cabinets (with additional P10,000 per year or as prescribed by the City Finance Committee whichever is higher, if using Government land per cabinet per year + GIS Fee 5,000.00 + 13,000.00 if Gov't. Land + 300.00 17. Recycling Centers/Junks shops 2,000.00 SECTION 4A.02. Other Businesses Not Specified Above . (see table ANNEX A ) SECTION 4A.03. Mayor's Permit Fee on the Exercise of Profession, Occupation or Calling . There shall be collected an annual fee of Php50.00 (Section 3F.01) at the rates provided hereunder for the issuance of a Mayor's Permit for any person exercising his profession, occupation, or calling within of the City of Olongapo. SECTION 4A.04. Persons Governed. The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's permit prescribed herewith: (a) Employees or workers in generally considered offensive and dangerous business establishments such as but not limited to the following: (i) Employees or workers in industrial or manufacturing establishments such as: Aerated water and soft drinks factories, air rifle and pellets manufacturing, battery manufacturing, canning factories, coffee, cocoa and tea factories, cosmetics and toiletries factories, cigar and cigarettes factories, construction and/or repair shops of motor vehicles, carpentry shop, drug manufacturing; distilleries; edible oil or lard factories; electric bulbs or neon light factories; electric plant; electronic manufacturing; oxidizing plants and foods and flour mills; fish curing and drying shops, footwear factories, foundry shops, furniture manufacturing, garment manufacturing, general building and other construction jobs during the period of construction, glass and glassware factories, handicraft manufacturing, hollow blocks and tiles factories, ice plant, milk, ice cream and other allied product factories, metal closure manufacturing, iron steel plants, leather and leatherette factories, machine shops, match factories, paints and other allied products manufacturing; plastic product factories, perfume factories; plating establishment, pharmaceutical laboratories, repair shops of whatever kind or nature, rope and twine factories, sash factories, smelting plants, tanneries, textile and knitting mills, upholstery shops, vulcanizing shops and welding shops. (ii) Employees and workers in commercial establishments such as: cinematographic film storages, cold storages, or refrigerator plants, delivery and messenger services, elevator and escalator services, funeral parlors, janitorial services, junk shop; hardware's, pest control services, printing and publishing houses, service stations, slaughterhouses, textile stores, warehouse; and parking lots. (iii) Employees and workers in other industrial and manufacturing firm or commercial establishments who are normally exposed to excessive heat, light, noise, cold, and other environmental factors which endanger their physical and health well-being. (b) Employees and/or workers in commercial establishments who generally cater or attend to the daily needs of the general public such as but not limited to the following: (i) Employees and workers in drug stores, department stores, groceries, supermarkets, beauty saloons, tailor shop, dress shop, bank teller, receptionist, receiving clerks in paying outlets of public utilities corporation, except transportation companies, and other commercial establishments whose employees and workers attend to the daily needs of the inquiring or paying public. (ii) Employees or workers in food or eatery establishments such as but not limited to the following: 1. Workers and employees in canteens, carinderias, catering services, bakeries, bakeshops, ice cream or ice-milk factories, refreshment parlors, restaurant, sari-sari stores, and soda fountains; 2. Stallholders, employees and workers in public market; 3. Peddlers of cooked or uncooked foods; 4. All other food peddlers, including of seasonal merchandise. (c) Employees and workers in night or day establishments such as but not limited to the following: Workers and employees in bars, boxing stadiums, bowling alleys, billiards and pool halls, cinema houses, dance halls, cocktail lounges, circuses, carnivals and the like, day clubs and night clubs, golf clubs, massage clinics, sauna baths, or similar establishments, hotels, motels, private detective or watchman security agencies and all other business establishments whose business activities are performed and consumed during night time. In case of night or day clubs, cocktail lounges, bars, sauna bath houses and other similar place of amusement, they shall not under any circumstances allow waitress, waiter or entertainers below eighteen (18) years of age to work as such. For those who shall secure the individual Mayor's Permit on their respective eighteenth (18th) birth year, they shall present their respective baptismal or birth certificate duly issued by the Civil Registrar. SECTION 4A.04. Daily Cash Tickets . The following all other activities not covered by Section 4A.02 and Section 4A.03 shall be collected with a fee of the following amount by means of the issuance of daily cash tickets issued by the City Treasurer's Office: a. Php50.00 per day East 21st Street from Rizal Avenue to Barretto Street; b. Php100.00 per day Other Streets surrounding the Olongapo City Public Market including Barretto East 21st Street and East 20th Street; c. Parking Fees on Major thorough fares: Rizal Avenue, Magsaysay Drive, Gordon Avenue; d. Loading and Unloading of Delivery Trucks (except Delivery Truck registration fee). SECTION 4A.05. Mayor's Permit required; Contents; False Statement. Any person whether natural or juridical, desiring to engage in any business, trade; or activity within the City, shall first submit a written application to the Mayor for the corresponding permit and license on a form prescribed for this purpose. The application, duly subscribed and sworn to by applicant before any person authorized to administer oath, shall state the name and citizenship of the applicant, the business, trade, or activity he desires to engage in, particular place where the same shall be conducted, and such other pertinent information and data as many be required. (a) For Newly-Started Business: 1. Location sketch of new business 2. Paid-up capital of the business as shown in the Articles of Incorporation and By-laws if corporation or partnership, or a sworn statement of the Capital invested by the owner or operator, if a sole proprietorship 3. A certificate attesting to the tax exemption if the business is tax exempt. (If claiming tax exemption) 4. Locational/Zoning Clearance from the Zoning Administrator that the location of the new business is in accordance or conforming to zoning regulations 5. Tax Clearance showing that the operator has paid all tax obligation in the city including Real Property Taxes 6. Three (3) passport-size pictures of the owner or operator or in case of a partnership or corporation the pictures of the senior or managing partners and that of the President or General Manager 7. Health Certificate for all food handlers, and those required under Chapter V, Article D and Article E of this Code 8. Real Estate Permit (if tenant) 9. Occupancy Permit for newly built buildings 10. Fire Clearance 11. Sanitary Permit 12. Business Name from Department of Trade & Industry (DTI) 13. Community Tax Certificate 14. Social Security System (SSS) Clearance 15. Barangay Clearance 16. PUD/Garbage Clearance 17. Lease Contract or authority to operate (if tenant) 18. Affidavit of Undertaking (as necessary) 19. BIR Certificate of Tax Exemption (for cooperatives) (b) For the Renewal of Existing Business Permit: 1. Fire Safety Certificate from BFP used in Occupancy Permit 2. Real Estate Permit (if tenant) 3. Sanitary Permit 4. Official receipts of payments 1st to 4th quarters for the preceding year 5. Declaration of gross sales/receipts for the proceeding year 6. Community Tax Certificate 7. Income Tax Return and Financial statements for the preceding year which were filed with the BIR for the current year 8. Barangay Clearance 9. SSS Clearance 10. Annual Building Inspection Clearance 11. PUD/Garbage Clearance 12. Locational/Zoning Clearance from the Zoning Administrator that the location of the business that was issued a Temporary Use Permit (TUP) in the previous year's Locational Clearance is in accordance or conforming to zoning regulations 13. If the City has a new Zoning Plan, Locational/Zoning Clearance from the Zoning Administrator 14. Affidavit of Undertaking (as necessary) 15. BIR Certificate of Tax Exemption (for cooperatives) Upon submission of the application, it shall be the duty of proper authorities to verify the other City requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as to insure that other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other City Tax Ordinances. If said applicant deliberately makes a false statement regarding his business, trade or activity, the Mayor shall revoke said permit and the applicant prosecuted in accordance with the penal provisions prescribed hereafter. SECTION 4A.06. Barangay Clearance . All business establishments applying for renewing business permits shall secure barangay clearances, from the barangay where their business is located, before a Mayor's Permit may be issued. SECTION 4A.07. Term of the Mayor's Permit. All permits shall be granted for a period of one (1) year, to take effect on the date issue, and shall expire on the date specified. SECTION 4A.08. Prohibited Acts . The Mayor's Permit purports only to authorize a business activity expressly stated in the permit itself. The permittee shall not use the permit as a shield to satisfy prerequisites of law or private contract nor to violate lawful agreements with private parties. SECTION 4A.09. Posting or Display to Public View . The Mayor's Permit issued to any business or industry shall at all times be posted or displayed for public view. SECTION 4A.10. Pre-requisites of Law . The pre-requisites of law relative to the corporate existence and organizational set-up of the business establishments securing the Mayor's Permit shall be strictly complied with before the same be issued. SECTION 4A.11. Permit Refused; To Whom. Permit may be refused: (a) to any person who failed to secure a barangay clearance; and (b) to any person who has violated any ordinance or regulation relating to a license previously granted or who has failed to pay tax or fee for a business being conducted but not licensed, or failed to pay a fine, penalty, tax or other debt or liability to the City within thirty (30) days from the date of demand. In the case of an existing license to any person, the same may be revoked by the City upon his refusal to pay indebtedness or liability to the former. SECTION 4A.12. Separate Permit and Business Tax on Different Kinds of Business . If a person desires to engage in more than one kind of business or trade, he shall pay permit fee and business tax on each separate or different business or trade although he may conduct or operate all such distinct businesses or trades in one establishment only or for similar kinds of businesses located in different addresses. SECTION 4A.13. Duplicate License. The office of the City Mayor shall, upon presentation of satisfactory proof that the Mayors Permit was lost, stolen, or destroyed, issue a duplicate of the Mayor's Permit upon payment of a fee of One Hundred Fifty Pesos (Php150.00) for each duplicate issued. SECTION 4A.14. Abandonment or Closure of Business . When business is abandoned or closed, the person conducting the same shall submit to the City Treasurer within (30) days from the date of such abandonment or closure and the corresponding taxes due that must be paid otherwise said business shall be presumed to be still in actual operation. All taxes due and payable for the corresponding quarter should be settled before a business is deemed officially closed. All taxes already paid for the whole current year shall not, however, be subject to a refund for the unused term. SECTION 4A.15. Retirement from Business . Any person who desire to retire from his business, or trade may do so on or before the expiry date set forth in his permit. Full payment of annual tax, however, must be made by the person retiring from such business or trade, and under no circumstances shall refund be made corresponding to the unused period. Failure to surrender the permit on or before the expiration date shall be construed to mean that the business or trade is being continued and taxes or fees corresponding to the succeeding quarter shall be due and payable. A business subject to the graduated fixed tax on gross sales or receipts shall, upon termination thereof, submit a sworn statement of its gross sales and/or receipts for the current year. SECTION 4A.16. Death of Permitee . When an individual paying a Mayor's Permit Fee or Business Tax dies and the same business is continued by his heirs or persons interested in his estates, no additional payments shall be required on the unexpired term for which the fee of tax was paid. SECTION 4A.17. Inspection of Business Establishments . Establishments operating in the City of Olongapo shall be subject to unannounced inspection by any official connected with business permit office, public health, welfare and safety and who has technical and official authority in such matters to determine the effective compliance of the requirements of existing laws, city ordinances and of this Code. The inspector/s shall however, be armed with authority from the Office of the City Mayor. Upon the recommendation of said officials, a permit or license may be revoked by the City Mayor, and no refund of the amount paid by the permittee shall be made upon revocation thereof. SECTION 4A.18. Penalty Provision on Reopening of Business Despite Suspension Order . If a business permit of a particular business establishment was suspended and was ordered temporarily closed for non-compliance of the requirements for renewal or violation of any laws, ordinances or policies imposed by the City Government, said establishment shall remain closed and the permit suspended until compliance with the requirements and lifting of the closure order. If the aforesaid establishment reopens without complying with the proper requirements, it shall be declared "blacklisted" and shall be ordered "permanently closed" without prejudice to the filing of appropriate case in court. Closure Order Penalty of Five Thousand Pesos (PhP5,000.00) and Lifting of Closure Order of Five Hundred Pesos (PhP500.00) under Section 5E.02 shall be applied before opening a temporarily suspended business. If an establishment started its business operation without a valid business permit, and were issued notice of closure for operating without license and for violating city ordinances, the above mentioned penalties must be paid before a permit will be issued. SECTION 4A.19. True Status of Business; Books Being Destroyed or Hidden to Subvert Examination. Unless taxpayer keeps regular books of accounts and/or records required by the National Internal Revenue Code and its implementing rules and regulations, it shall be his duty to keep such books and other records,duly approved by the City Treasurer before its use, which shall truly reflect his business or trade for purposes of assessing the taxes or fees provided therein. If the taxpayer keeps his regular books of accounts and other records outside the territorial limits of the City, he shall keep copies therefore in his business office located within the City and submit the same for examination. If the City Treasurer, or his duly authorized representative believes that the records of a taxpayer are in danger of being destroyed, or hidden, in order to render its examination futile or to subvert the assessment or collection of any delinquent or delinquency tax, the books of account and/or records may be taken, under proper receipt and kept in the Office of the City Treasurer until examination is terminated and the delinquency or deficiency tax, if any is paid. The books of accounts, and/or other records as well, must be preserved by the taxpayer for a period of five (5) years from the date of the last entry. SECTION 4A.20. Other Administrative Provisions . 1. Every parking space situated in this city shall be subject to a separate permit fee regardless of whether the said parking spaces are owned by the same person, partnership or corporation as the case may be. 2. Where there are two (2) or more products manufactured or produced in the same place or establishment by the same manufacturer or producer, he shall pay the highest permit fee prescribed for the products manufactured or produced and twenty percent (20%) of the respective fees as prescribed for other services. 3. Owners or operators of privately-owned markets, shopping centers and/or food centers who based the consideration (rental fee),either on a fixed rental or percentage of gross sales and/or receipt, whichever is higher shall furnish on or before April 20, of the year, the City Mayor or his duty authorized deputy in a sworn statement, an annual list of tenants or business and the corresponding gross sales and/or receipts of the preceding calendar year, based on an audit conducted thereon. For the initial year of implementation, the date and information mentioned above shall be submitted on or before October 20 of the current year. 4. No owner or operator of privately-owned market, shopping center and/or food center and real estate lessor of commercial building and commercial apartment shall allow any of their tenants to operate their respective business without first securing City permits or licenses required of them to secure under existing laws. 5. No City permit shall be processed and approved for any business establishment applying for it, without verifying the City permits or license issued to the owner or operator of privately-owned market, shopping center, and/or food center, and real estate lessor of commercial apartment, of which the business establishments are tenants thereof and billboard/wall signages tenants. 6. The chief of the private security agencies or watchman agencies who enforce and maintain security measures in highly developed villages in this City shall furnish on or before January 20 of the year, in sworn statement the following data and/or information: a. Annual list of owners of private houses for lease or were leased; b. Certified photo copies of the contract of lease between the real estate lessors and the tenants; c. Mayor's Permit registration numbers of real estate lessors; d. Official receipt number evidencing payments of City taxes, fees and charges. For the initial year of implementation, the data and information mentioned above shall be submitted on or before October 20 of the current year. 7. The proprietors or operators, building administrator, building superintendents or any person in-charge of the maintenance and upkeep of the commercial building, commercial apartments, privately-owned markets, shopping centers, or food centers, shall furnish the City Mayor or his duly authorized deputy, on or before January 31, of the year, in a sworn statement, the following data and/or information: a. Annual list of business establishments/business occupants; b. Annual Mayor's Permit registration numbers of each business establishments/business occupants. c. Annual official receipt number evidencing payment of City taxes, fees and charges. SECTION 4A.21. Exemptions . Individual Mayor's Permit shall not be required for the following individuals: (1) Individuals who are subject to Professional Tax imposed under Chapter 3 Article F of this Code. (2) Government employees. SECTION 4A.22. Time of Payment. The fee imposed under this Article shall be paid to the City Treasurer upon application for the Mayor's Permit before any business, occupation, profession, or calling can lawfully begin or be pursued. Renewal of Mayor's Permit for businesses shall be on or before January 31 of each year while individual Mayor's Permit shall be renewed during the respective birth month of the permittee. In case of change of ownership of the business as well as the location, it shall be the duty of new owner, agent or manager of such business to secure a new permit and pay the corresponding permit fee as if it were a new business. Newly hired workers and/or employer shall secure their individual Mayor's Permit as soon as hired by the above mentioned establishments. Existing employees and/or worker at the time of the effectivity of the Ordinance shall acquire immediately their Individual Mayor's Permit. SECTION 4A.23. Surcharge for the Late Payment. Failure to pay the Mayor's Permit fee on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 4A.24. Interest of Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 4A.25. Penalty . Any violation of the provisions of this Article shall lead to the closure of the business establishment. ARTICLE B Fees for Sealing and Licensing of Weights and Measures SECTION 4B.01. Imposition of Fees . Every person before using instruments of weights or measures within the City of Olongapo shall first have them sealed and licensed quarterly and pay therefore to the City Treasurer the following fees: a) For sealing linear metric measures: Fee per annum Not over one meter PhP150.00 Over one meter 160.00 b) For sealing metric measures of capacity: Not over ten liters 150.00 Over ten liters 160.00 c) For sealing metric instruments of weight with capacity of: 20 kilograms or less 170.00 21 kilograms but not more than 30 kgs 190.00 Over 30 but not more than 60 kgs 210.00 Over 60 kilograms 220.00 d) For sealing apothecary balance (sales that have a price value of P100,000.00 or electronically operated) or other balances of precision: 30 kilograms or less 230.00 Over 30 to 300 kgs 350.00 Over 300 to 3,000 kgs 550.00 Over 3,000 kilograms 650.00 e) For sealing scale or balance with complete set of weight: For each scale or balance complete with weight for use therewith (According to the above & d) For each Extra 40.00 For every re-testing and re-scaling of weights or measuring instruments including gasoline pumps outside the office, an additional service charge of Two Hundred Fifty Pesos (PhP250.00) for each instrument shall be collected. For each sealing of instruments of weight, an additional fee of PhP50.00 shall be charged for the cost of the stickers. NOTE: Apothecary weights or measures are used in pharmacy and may be expressed in terms of grams and liters metric system instead of ounces, pints and gallons. SECTION 4B.02. Registration of Weighing Scales and Measures, a Requirement for the Issuance of Mayor's Permit. All business establishments using weights and measures are required to register with the Treasurer's Office their Weights and Measures before their Mayor's permits are issued. The City Treasury shall keep a record of all registered weights and measures. SECTION 4B.03. Exemption. All instruments of weights or measures used in government work or maintained for public use by the national government, provincial, city or municipal government shall be tested and sealed free of charge. SECTION 4B.04. Time of Payment. The fees levied in this Article shall be paid to the City treasurer when the weights or measures are sealed before their use. SECTION 4B.05. Place of Payment. Persons conducting their businesses in the city shall have their weights and measures sealed and their payment of fees in the City of Olongapo. SECTION 4B.06. Form and Duration of License for Use of Weight and Measure . The official receipt for the fee issued for the sealing of a weight or measure shall serve as a license to use such instrument for one (1) year from the date of sealing, unless deteriorations or damage renders the weight or measures inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance and should be renewed every year. Such license shall be preserved by the owner and together with the weight or measure covered by the license shall be exhibited on demand by the City Treasurer or his deputies. SECTION 4B.07. Secondary Standards Preserved by the City Treasurer; Comparison Thereof with Fundamentals Standards . The City Treasurer shall keep full sets of secondary standards in his office for use in testing of weights or measures. These secondary standards shall be compared with the fundamental standards in the Department of Science and Technology at least once a year. When found to be sufficiently accurate the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variations from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and Technology. SECTION 4B.08. Destruction of Defective Instrument of Weights or Measures . Any defective instrument of weights or measure shall be destroyed by the City Treasurer or his authorized deputies if its defect is such that it cannot be readily and securely repaired. The City shall accredit private individual/company or entity for the repair of weights or measure which, thereafter, shall be checked and sealed by the City Treasurer. SECTION 4B.09. Inspection of Weights and Measures . The City Treasurer or his authorized representative shall inspect and test instruments of weights or measures. In case the inspection and testing is conducted by his authorized representative they shall report on the condition of the instruments in the territory assigned to them. It shall be their duty to secure evidence of infringements of the law or of fraud in the use of weights or measures. Evidence so secured by them shall be presented forthwith to the City Treasurer and to the proper prosecuting officer. SECTION 4B.10. Dealers Permit to keep Unsealed Weight and Measures . Upon obtaining written permission from the City Treasurer, any dealer may keep unsealed instrument of weight or measure in stock, for sale until sold or used. SECTION 4B.11. Fraudulent Practices Relative to Weight and Measures . Any person other than the City Treasurer or his authorized representative who places an official tag or seal upon instrument of weight or measure, or attaches it thereto; or who fraudulently imitates any mark, stamp, brand, or tag or other characteristic sign used to indicate that a weight or measure has been officially sealed; or who alters in any way the certificate given or license issued by the City Treasurer or his duly authorized representative acknowledging that the weight or measure mentioned therein have been duly sealed; or who makes or knowingly seals or use any false or counterfeit stamp, tag, certificate or license, or any dye for printing or making stamps, tag, certificate or license of the kind required by the provisions of this Article; or who alters the written or printed figures or letters on any stamp, tag, certificate or license used or issued; or 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 the payment of fees or charges imposed in this Article; or who induces the commission of any such offense by another, shall for each offense be fined of not less than Five Thousand Pesos (PhP5,000.00) but not more than Ten Thousand Pesos (PhP10,000.00) or an imprisonment of not less than one (1) month but not more than six (6) months or both at the discretion of the court, without prejudice to the confiscation of said illegal weight or measure, and revocation of permit or license. SECTION 4B.12. Unlawful Possession or Use of Instrument Not Sealed before Using and Not Sealed within Twelve Months from Last Sealing . Any person making a practice of buying or selling goods by weight or measure, or of furnishing services the value of which is estimated by weight or measure, or who has in his possession without permit any unsealed scale, balance, weight or measure, and any person who uses, in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or previously sealed, the license therefore has expired and has not been renewed in due time, shall be punished by a fine of not less than Five Thousand Pesos (PhP5,000.00) but not more than Ten Thousand Pesos (PhP10,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both at the discretion of the court, without prejudice to the confiscation of said illegal weight or measure and revocation of permit or license. If, however such scale, balance, weight or measure so used has been officially sealed at some previous time and the seal and tag officially fixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repairs or alteration, such instrument shall, if presented for sealing promptly on demand by any authorized sealer or inspector of weight or measures be sealed and its owner, possessor or user of the same shall not be subject to penalty except a surcharge equal to five times the regular fee fixed by law for the sealing of an instrument of its class. This surcharge shall be collected and accounted for by the same official and in the same manner as the regular fees for sealing such instrument. SECTION 4B.13. Alteration or Fraudulent Use of Instrument of Weight or Measure . Any person who with fraudulent intent alters any weight, or measure after it is officially sealed, or who knowingly uses weight or measure, whether sealed or not shall be punished by a fine of not less than Five Thousand Pesos (PhP5,000.00) but not more than Ten Thousand Pesos (PhP10,000.00) or by imprisonment of not less than one (1) month but not more than six (6) months or both at the discretion of Court, without prejudice to the confiscation of said illegal weight or measures and revocation of permit or license. SECTION 4B.14 Compromise Power . The City Treasurer is hereby authorized to settle a case involving Article B or Chapter IV, if it does not involve commission of fraud or any offense punishable by law, before it is filed in court upon payment of a compromise penalty of not more than Five Hundred Pesos (PhP500.00). ARTICLE C Registration Fees on Bicycles, Tricycles and Bancas SECTION 4C.01. Imposition of Fees . There shall be collected annual registration fees from the owners of the following means of transport operated within the City of Olongapo. Fee Per Annum (a) For each Tricycle (i) Motorized PhP305.00 (ii) Non-Motorized 225.00 (b) For each Scooter 250.00 (c) For each Motorcycle 250.00 (d) For each Bicycle 200.00 (e) For each Banca (i) Motorized 200.00 (ii) Non-Motorized 150.00 SECTION 4C.02. Time and Manner of Payment. The fees imposed herein shall be due on the first day of January, payable to the City Treasurer within the first twenty (20) days of January of every year. For each tricycles, bicycles and bancas which are newly acquired after January 20, the corresponding fee shall be paid within the first twenty (20) days following its acquisition. SECTION 4C.03. Administrative Provisions . (a) A sticker with a corresponding registry number shall be provided by the City Treasurer for every tricycle, scooter, motorcycles, and bicycles at cost to owners thereof. (b) The City Treasurer shall keep a register of all tricycles, scooter, motorcycles, bicycles and bancas which shall include among others the following information: (1) The name and address of the owner; (2) For tricycle, scooter, motorcycle and bicycle - make and brand of the tricycle and bicycle - number of LTO license plate and serial number for bicycle (3) For bancas - body number or hull number - registration number SECTION 4C.04. Penalty . Owners of tricycles, scooters, motorcycle, bicycles and bancas who are residents of Olongapo who fail to register and secure plates for the mentioned water and land transports and body numbers for their bancas shall pay the following fines: For the first offense PhP100.00 For the second offense Php200.00 For the third offense PhP600.00 ARTICLE D Poundage Fees SECTION 4D.01. Definitions . When used in this Articles : (a) Stray Animal means an animal which is set loose or not under the complete control of its owner, or the one in charge or in the possession thereof, or found in streets in public or private places whether tethered or not. (b) Private Places include privately-owned streets, yards, farmlands, resorts and lots owned by an individual other than the owner of the animal. (c) Streets and Public Places include national, city or barangay streets, parks, plazas and such other places open to the public. SECTION 4D.02. Imposition of Fee . There shall be collected a poundage fee of One Hundred Fifty Pesos (PhP150.00) per animal for each day or fraction thereof from the owner of the stray animals. SECTION 4D.03. Time of Payment. The poundage fee shall be paid to the City Treasurer before the release of the animal to its owner. The poundage fee shall be paid to the Barangay Treasurer before the release of the animal to its owner, if the stray animal is place in a barangay pound. SECTION 4D.04. Administrative Provision. a. The City Impounder duly designated by the City Mayor for the purpose, shall apprehend and impound stray animals which he shall record in a book for this purpose. The apprehension and impoundment of stray animals, by virtue of this code, is delegated to barangay officials, who shall regularly inform the City Impounder of apprehensions and impoundment accomplished for record purposes. b. The Local Chief Executive or the Barangay Chairman may deputize private individuals or organization, through an executive order, to assist the Local Government Unit in the implementation of this Stray Animal Control provision. In such case, the deputized individuals/organization shall receive Fifty percent (50%) of both the poundage fee and sale from auction, but not including the one hundred peso administrative cost. c. The City/Barangay Treasurer shall cause a notice to be posted at the main door of the city/barangay hall for at least five (5) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership thereof. d. If no person shall claim ownership of the animal after the expiration of five (5) days from its impounding, it shall be sold at public auction under the following procedure: (1) The City/Barangay Treasurer shall post a notice for five (5) days at the main door of the City/Barangay Hall building. The city/barangay officials who have jurisdiction of the pound shall immediately inform apprehensions to the City Public Affairs Officer for the required public information and the Head of IT Board for posting of the animal's photo or description at the city website. The animal will be auctioned-off ten (10) days after its apprehension. The animal shall be sold to the highest bidder. Within five (5) days after the auction sale, the City/Barangay Treasurer shall make a report of the proceedings in writing to the City Mayor. (2) The owner may stop the sale by paying at any time before or during the auction sale, the poundage fees and the One Hundred Peso (PhP100.00) administrative cost, to the City/Barangay Treasurer, otherwise, the sale shall proceed. (3) The proceeds of the sale shall be applied to satisfy the cost of impounding, and administrative cost such as advertisement and conduct of sale. The residue over these costs, after the share of deputized impounders had been deducted, shall accrue to fund the continuous operation of the city/barangay pound. (4) In case the impounded animal is not disposed after two attempts of public auction, the same shall be considered sold to the City Government for the amount equivalent to the poundage fees due. SECTION 4D.05. Penalty . Owners whose animals habitually excrete feces and urinate in public places such as roads, parks and playground, incurred damages to plants, properties, or posed danger to personnel shall pay the following fines: For the first offense PhP2,000.00 For the second offense 3,000.00 For the third and each subsequent offense 5,000.00 The impounder or any individual acting as agent of person in authority shall apprehend the animal and place in the city/barangay pound and will be released only after payment of fees stipulated under this article. Owners whose animals excrete feces and urinate in public, may be spared from penalty under this section, if the owner will immediately clean-up the area and properly dispose the animal waste. Paying above fines does not free the offender from other liabilities under the law. ARTICLE E Permit Fee on Parades and Motorcades SECTION 4E.01. Imposition of Fee . There shall be collected a permit fee of Five Hundred Pesos (Php500.00) per day on every circus or menagerie parade or other parades using banners, floats or musical instruments held in the City of Olongapo excluding the separate payment for signages and billboards (assessed by CPDO). SECTION 4E.02. Exemption. Civic, government, school and military parades and religious processions shall be exempt from the payment of the permit fee imposed herein. SECTION 4E.03. Time of Payment. The fee imposed herein shall be paid to the City Treasurer's Office upon application for the permit with the City Mayor. SECTION 4E.04. Administrative Provision. Any person who shall hold a parade within the City of Olongapo shall first obtain a permit from the City Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall set forth the name and address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information or data as may be required. SECTION 4E.05. Imposition of Rates/Fees for Motorcades . Due to the steady increase in fuel prices, the city finds it necessary to impose fees for motorcades, defined here as a procession of three or more persons using motor vehicles with intent of attracting public attention thereby creating a situation that may disrupt the normal flow of traffic. Ordinance Number 10 Series of 2006 prescribes the following fees for motorcades: a. Within city proper excluding New Cabalan and Bo. Barretto P250/hour with minimum of P500.00 b. Within city proper including New Cabalan and Bo. Barretto P250/hour with minimum of P1,000.00 SECTION 4E.06. Guidelines . a. Application must be filed at least one week before the said motorcade b. The route and exact start and completion time of the said motorcade must be specified in the application of the permit. c. Upon payment of fees, the Office of the Traffic Management and Public Safety (OTMPS) must be furnished a copy of the application with specified route for verification and other recommendation/revision that they may find necessary. d. The OTMPS upon receipt of the permit, must submit with-in twenty-four hours their recommendations, revisions, oppositions and/or endorsement to the City Mayor. SECTION 4E.07. Exemption from Payment. a. Local and National Government Agencies, Private and Public Educational Institutions and accredited NGOs may be exempted from payment of fees provided they secure a Mayor's permit. b. Since the said measure is for commercial purposes, explicitly, funeral corteges, churches and charitable institutions are likewise exempted provided also that they secure Mayor's Permit. SECTION 4E.08. Imposition of Fees for Streamers . Streamers, banners and advertisements are being placed indiscriminately, wherein the city government shoulders the cost of clearing the said streamers, banners and advertisements left arbitrarily in public areas. City Ordinance Number 81 Series of 2005 prescribes fees for streamers as follows: a. Minimum fee shall be five hundred pesos (PhP500.00) Additional PhP100.00 if in excess of 2 sq.m. (per sq.m.) Disposal Fee of Php500.00 per tarpaulin or streamer shall be paid b. Fees shall be paid to the City Treasurer's Office upon submission of application and assessment of fees by the CPDO SECTION 4E.09. Guidelines . a. Signs shall display or convey only messages or visuals that conform to the public decency. b. Upon the approval of application, posting of streamers will be carried out by the applicant. c. Streamers may be installed or posted only in designated areas and in compliance with pertinent provisions indicated in the Mayor's Permit. The following shall be designated areas for streamers, banners and advertisements: Marikit Park 6 slots (17 ft. x 15.5 ft.) Php2,000.00 Olongapo Public Market 3 slots (6 ft. x 12 ft.) Php1,667 Olongapo Public Market waiting shed 1 slot (4 ft. x 18 ft./8 ft. x 10 ft. with frame) Php3,000.00 Rizal Corner 20th St. 1 slot (4 ft. x 8 ft.) Php4,000.00 Rizal Corner Anonas Bridge 1 slot (7 ft. x 13.1 ft.) Php4,000.00 Rizal Park Pedestrian Lane 1 slot (8 ft. x 10 ft. with frame) Php4,000.00 OCES over pass 4 slots (4 ft. x 23 ft.) 5,000.00 SBFZ main gate 1 slot (8 ft. x 10 ft. with frame) Php5,000.00 Pag Asa Market 9 slots (4 ft. x 8 ft. and 8 ft. x 10 ft. with frame) Php20,000.00 Rizal Triangle Park All Barangay covered courts East Tapinac Sports Complex Other duly designated public structures and open and vacant spaces (designated by the Mayor's office in coordination with the owner) Rizal Triangle Park All Barangay covered courts East Tapinac Sports Complex City parks playgrounds and other duly designated public structures Open and vacant spaces (designated by the Mayor's office in coordination with the owner) d. Across the street streamers/banners is allowed only in specific locations in the city. The proponent should execute an Affidavit that they will be held liable for any untoward incident that may happen due to the installation of the across the street banners/streamers. e. Duration of permit to display shall be maximum of One-half (1/2) Month f. All streamers, banners and advertisements shall have date of display duration and permit/receipt number clearly marked on the streamer/tarp g. The City Planning and Development Office (CPDO) shall be tasked to monitor the display of streamers h. Upon expiration of the permit (and without prior approved renewal),the applicant shall immediately cause the removal of its advertising signs i. The City Government will not be liable for the loss of any posted streamer. A waiver will be signed by the applicant acknowledging the risk involved in the posting of streamers j. The applicant should be responsible for the monitoring of the streamers SECTION 4E.10. Exemption from Payment. Personal greeting of public officials and public announcements by duly accredited NGOs may be exempted from payment of fees provided they secure a Mayor's permit and it has no lewd or offensive contents. SECTION 4E.11. Penalties . a) Un-authorized Removal A fine of Five Thousand Pesos (P5,000.00) and/or imprisonment of one month shall be imposed on persons removing streamers/tarpaulins without proper authorization from the City Mayor. The same penalty shall be imposed on persons buying or in possession of illegally removed streamers/tarpaulins. b) Illegal/Unauthorized Posting A fine of One Thousand Pesos (P1,000.00) per streamer and/or imprisonment of one month shall be imposed on persons or business establishments posting streamers/tarpaulins without Mayor's Permit. Unsettled violation of business establishments shall be blacklisted and will not be allowed to post any streamers in the future. ARTICLE F Permit Fee on Film-Making SECTION 4F.01. Imposition of Fee . There shall be collected a permit fee of Three Thousand Pesos (Php3,000.00) per day from any commercial entity who shall go on location filming within the territorial jurisdiction of the City of Olongapo. SECTION 4F.02. Time of Payment. The fee imposed herein shall be paid to the City Treasurer's Office upon application for the Mayor's Permit before location-filming is commenced. ARTICLE G Franchise and Other Fees on Tricycle Operation SECTION 4G.01. Definitions . When used in this Article (a) Tricycle-for-hire is a vehicle composed of motorcycle fitted with a single-wheeled side car or a motorcycle with a two-wheeled cab operated to render transport services to the general public for a fee. (b) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. (c) Zone is a contiguous land area or block, say a subdivision or a barangay, where tricycle-for-hire may operate without a fixed origin and destination. SECTION 4G.02. Imposition of Fees . (a) New Franchise and/or New Transfer of Ownership (Php10,000.00) per unit. (b) Annual Franchise .There shall be collected an annual franchise fee in the amount of One Thousand Pesos (Php1,000.00) per tricycle. (c) Dropping Fee .There shall be collected a dropping fee in the amount of Two Thousand Pesos (Php2,000.00) per tricycle. (d) Filing Fee .There shall be collected a filing fee upon application for an MTOP or for amendment of the MTOP in the amount of One Hundred Fifty Pesos (Php150.00) per tricycle. (e) Fare Adjustment Fee .There shall be collected a fare adjustment fee per unit for every fare increase in the amount of Three Hundred Pesos (Php300.00). (f) Transfer of Ownership Php10,000.00 (g) Substitution of Unit Php5,000.00 (h) CPDO Processing for Transfer of Ownership and Substitution of Unit Php450.00 per transaction (i) Renewal fee Php1,000.00 for suspended or dormant franchise/body number SECTION 4G.03. Time of Payment. (a) The franchise fee shall be paid to the City Treasurer upon application or renewal of the franchise. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) Fare Adjustments fee for fare increase shall be paid upon approval of fare increase to be collected together with the annual franchise fee. (d) Filing fee for amendment of MTOP shall be paid upon application for substitution of unit, transfer to another zone, change of ownership, or transfer of MTOP. SECTION 4G.04. Administrative Provision. The Sangguniang Panglungsod City of Olongapo shall: 1) Issue, amend, revise, renew suspend, or cancel MTOPs and prescribe the appropriate terms and conditions therefore; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not more often that once every three (3) years, reasonable fees and other related charges in the regulation of tricycle-for-hire; and establish and prescribe the conditions and qualifications of service. 2) Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the City unless the applicant is in possession of units with the valid registration papers from the Land Transportation Office (LTO); 3) The grantee of the MTOP shall carry common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents; 4) Operators of tricycle-for-hire shall employ drivers duly licensed by the LTO for tricycle-for-hire; 5) Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Panglunsod; 6) Tricycle Operators are prohibited to operate on national highways utilized by four wheel vehicles greater than four (4) tons and where normal speed exceeds forty (40) kilometers per hour. The Sangguniang Panglunsod may provide exception if there is no alternative route; and 7) Tricycles-for-hire shall be allowed to operate like taxi service, i.e. ,service is rendered upon demand and without a fixed route within a zone. (a) The Sangguniang Panglunsod may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. (b) It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer. (c) The official fare to be initially adopted shall be a minimum fee of Seven Pesos and Fifty Centavos (Php7.50) and One Peso (Php1.00) per kilometer in excess of four (4) kilometer which may be adjusted through the enactment of the prescribed fare structure for each zone by the Sangguniang Panglunsod. (d) Operators of tricycle-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (e) The zones must be within the boundaries of the City of Olongapo. The existing zones which cover the territorial unit not only of the City but other adjoining municipalities as well shall be maintained provided the operators serving said zone secure the MTOP. (f) Any amount collected under this Article shall accrue to the general fund of the city, and may be earmarked for transport or traffic management projects. ARTICLE H Permit Fee for Cockpit Owners/Operators/Licenses/and Cockpit Personnel SECTION 4H.01. Definition. When used in this Article: (a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the result of such cockfights. (b) Bet taker or Promoter refers to an individual who, alone or with another, initiates a cockfight, or call and takes care of bets from owners of both gamecock and those of other bettors before he orders commencement of the cockfight and thereafter distributes winning bets to the winners after deducting a certain commission, or both. (c) Gaffer (Mananari) is a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (d) Referre (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determine the physical condition of fighting cocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting; and decides and makes known his decision by words or gestures the result of the cockfight by announcing the winner or declaring a tie in the fight. SECTION 4H.02. Imposing of Fees . There shall be collected the following annual fees from cockpit operators, owners, licenses; Tax per Annum (a) On cockpit operators/owners/licenses/franchise; (1) Application filing fee PhP1,000.00 (2) Annual Cockpit permit fee 7,000.00 (3) Cockpit franchise fee for ten (10) years 1,500,000.00 (b) On cockpit personnel; (1) Promoters/Host 1,000.00 (2) Referees (Sentenciador) 300 (3) Cashier 200 (4) Bet Manager (Maciador/kasador) 250 (5) Derby (Matchmaker) 200 (6) Pit Manager 500 (7) Bet Taker (kristo) 200 (8) Gaffer (mananari) 150.00 SECTION 4H.03. Time of Payment. (a) The application filing fee is payable to the City Treasurer upon application for a permit or licensed to operate and maintain cockpits. The cockpit registration fee is also payable upon application for permit and within the first twenty (20) days of January of each year in case of renewal thereof. (b) The permit fee on cockpit personnel shall be paid to the City Treasurer before said personnel participate in a cockfight. Thereafter, the fee shall be paid annually upon renewal of the registration during the birth month of the concerned personnel. SECTION 4H.04. Administrative Provision. (a) Ownership, operation and management of cockpit Only Filipino citizens not otherwise disqualified by existing ordinances or laws shall be allowed to own, manage and operate cockpit. Cooperative capitalization is encouraged. (b) Establishment of cockpits The Sangguniang Panglunsod shall determine the number of cockpits to be allowed in the City of Olongapo. (c) Cockpit's size and construction Cockpits shall be constructed and operated within the appropriate area as prescribed in the Zoning Ordinance and approved by the Zoning Administrator. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the City Mayor. Approval or issuance of building permits for the construction of a cockpit shall be approved and issued by the City Building Official in accordance with existing ordinances, laws and practices. (d) Only duly registered promoters, referees, cashiers, bet managers, matchmakers, pit managers, bet takers, or gaffers, shall take part in all kinds of cockfights held in the City of Olongapo. No owner or operator of a cockpit shall employ or allow any of the above-mentioned cockpit personnel to participate in a cockfight unless he has registered and paid the fee herein required. (e) Upon payment of the fees herein imposed, the corresponding Mayor's permit shall be issued. The Mayor's permit must always be in the possession of permittee, available for presentation upon demand by inspectors from the Mayor's Office. SECTION 4H.05. Penalty . Any violation of the provisions of this Article shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but no more than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months or both at the discretion of the Court. SECTION 4H.06. Applicability Clause . The provisions of the Cockfighting Law and other pertinent laws shall apply to matters regarding the operation of cockpits and the holding of cockfights in the City of Olongapo. ARTICLE I Permit Fee for Cockfighting SECTION 4I.01. Definitions . When used in this Article (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada," or its equivalent in different Philippine localities. (b) Local Derby is an invitational cockfight participated in by gamecockers or cockfighting "aficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to the invitational cockfight participated in by local and foreign game cockers or cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 4I.02. Imposition of Fees . There shall be collected the following fees for cockfighting: (Per Event) (a) Special Cockfighting (Pintakasi) PhP5,000.00 (b) Special derby assessment (1) In derbies w/winning bet of less than P4,000.00 500.00 per event (2) In derbies w/winning bet is P4,000 to P10,000 1,000.00 per event (3) In derbies w/winning bet is P10,000.00 and above 2,000.00 per event SECTION 4I.03. Exemptions . Cockfights held during Sundays, legal holidays and local fiestas, and international derbies may be exempted from payment of fees under Section 4I.02 as long as the Sangguniang Panlungsod approved such exemption in a resolution passed by 2/3 vote of all its members, and that beneficiaries are clearly stated and an audited financial statement of recently concluded activity be submitted to the Sangguniang Panlungsod. SECTION 4I.04. Time of Payment. The fees herein imposed shall be payable to the City Treasurer, who shall immediately transmit a report of payments made to the City Mayor and the Sangguniang Panlungsod before cockfights and derbies can be lawfully held. SECTION 4I.05. Penalty . Any violation of the provisions of this Article shall be punishable by a fine of Five Thousands Pesos (PhP5,000,00) or imprisonment of not less than one (1) month but not more than six (6) months or both at the discretion of the Court. SECTION 4I.06. Administrative Provisions . (a) Holding of cockfights Cockfighting shall be allowed in the City of Olongapo only in licensed cockpits during Saturdays, Sundays, national/local holidays and during local fiestas or fair approved by the Sangguniang Panlungsod. It shall be held for a maximum of three (3) days per week. No cockfighting shall be held on Holy Thursday, Good Friday, Election or Referendum Day and during registration days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfighting may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayan," or for the support of national or local fund-raising campaign for charitable purposes as may be authorized upon resolution of the Sangguniang Panlungsod, in licensed cockpits or in playgrounds or parks or multi-purpose centers. This privilege shall be extended by Sangguniang Panlungsod one each for entertainment of tourists and another for a charitable purpose, for a period not exceeding three (3) days each, within a year. Cockfighting Officials Gaffers, referees or bet takers or promoters shall not act as such in any cockfight in the City of Olongapo without first securing a license from the City and paying required fees. ARTICLE J Building Construction Permit and Related Fees SECTION 4J.01. Assessment and Collection of Fees . There shall be assessed and collected fees and charges for services rendered in connection with the processing and issuance of building permits and the performance of other regulatory functions on a person, firm and corporation before they are allowed to erect, construct, alter, move, convert or demolish any public or private building or structure within the City of Olongapo pursuant to the National Building Code. All other fees not mentioned in connection with the building permit and related fees shall be assessed in accordance with the rates prescribed in the rules and regulations implementing PD 1096, otherwise known as the National Building Code including its Implementing Rules which took effect on April 30, 2005 as amended. SECTION 4J.02. Administrative Provisions . (a) No person firm or corporation, including any government agency, is allowed to erect, construct, alter, move, convert or demolish any building or structure without first obtaining a Building Permit from the City Engineer/Building Official. (b) Contractors, subcontractors and/or construction undertaken by third person other than the owners/operators of the construction firms who shall personally supervise the construction projects shall secure the required City business permits prescribed in this Code and pay the City business taxes, fees and charges based on the allocation of gross receipts of seventy percent (70%) to thirty (30%) percent, depending on the location of principal office and/or projects undertaken. (c) For this purpose, no construction permits of whatever kind or nature shall be finally issued to all concerned, unless City business permits are duly secured. Likewise, no final certificate of occupancy shall be issued, unless and until the corresponding City business taxes, fees and charges are fully paid. (d) Contractors, subcontractors and others concerned whose principal offices are located elsewhere and who are required to secure the construction permits and pay the City business taxes, fees and charges prescribed herein, shall be required to secure the City business permits upon full completion of the projects undertaken in this City. (e) Principal contractors who are required by law to secure the construction permits prescribed herein shall furnish the City offices concerned, the list of subcontractors who shall undertake the construction of projects located in this City. (f) Ancillary structure plans shall be required together with the main Architectural and Structural Plans for the purpose of computing the correct fees required for building permits, such as business signs, swimming pools, fences, garage, stock/warehouse, cabins, smokestacks and oven for commercial uses, water tanks,etc. SECTION 4J.03. Time of Payment. The fees and charges referred to in this Article shall be paid to the City Treasurer's Office before the issuance of the building permit. Likewise, no final certificate of occupancy shall be issued until all fees and charges are paid. SECTION 4J.04. Accrual of Payment. The building permit fees shall accrue entirely to the City of Olongapo. SECTION 4J.05. Occupancy Groups . For the purpose of fixing the amount of fees based on the use or occupancy of the building structure, the group occupancy classification shall be the term of reference: (a) CATEGORY I Residential (b) CATEGORY II Commercial and Industrial (c) CATEGORY III Social, Educational and Institutional (d) CATEGORY IV Agricultural (e) CATEGORY V Ancillary SECTION 4J.06. Exemptions . All construction/addition/renovation/alteration will require a building permit, however, no fees shall be charged on the following applications: (a) Construction/addition/renovation/alteration of public buildings, undertaken by the government. (b) Construction/addition/renovation/alteration of government owned tenement houses and other housing units while the title of the lot is still in the name of the government. (c) Reconstruction of building or structures damaged or destroyed by typhoons, fire, earthquakes or other calamities provided that reconstruction shall not exceed one hundred twenty percent (120%) of the original construction cost filed with the City Engineer/Building Official together with the certificate of damage from barangay chairman concurred by the City Disaster Coordinating Center not later than sixty (60) days after the occurrence of such calamity. (d) Construction of buildings or structures by civic organizations, charitable, institutions to be donated to the government for public use. (e) Construction/addition/renovation/alteration/repair of buildings/structures and/or electrical equipment/installations owned by electrical cooperatives. SECTION 4J.07. Application Fees . Application fees are as follows: Application form fee New Building Permit application form PhP200.00 Occupancy Permit form 200.00 Repair Permit form 150.00 Sidewalk Permit form 150.00 Signboard Permit form 150.00 Fencing Permit form 150.00 Demolition Permit form 150.00 SECTION 4J.08. Establishment of Line and Grade . (a) All sides fronting or abutting/streets, rivers, and creeks 1. First 10 meters PhP24.00 2. Every meter or fraction thereof in excess of meters 2.40 SECTION 4J.09. Schedule of Building Permit Fees . The Building Permit Fee includes the excavation fee for foundation. However, while the application is being processed, the Building Official may authorize all excavations for foundation and basement, for which the following fees shall be charged: NEW SCHEDULE OF FEES AND OTHER CHARGES 1. Bases of assessment a. Character of occupancy or use of building/structure b. Cost of construction c. Floor area d. Height 2. Regardless of the type of construction, the minimum cost of construction of any building/structure for the purpose of assessing the corresponding fees shall be based on the following table: Table II.G.1. On fixed cost Construction Per Sq. meter LOCATION GROUP All Cities and municipalities A, B, C, D, E, G, H, I F J Php10,000 Php8,000 Php6,000 3. Construction/addition/renovation/alteration of building/structures under Group/s and Sub-Divisions shall be assessed as follows: a. Division A-1 Area in sq. meter Fee per sq. meter i. Original complete construction up to 20.00 sq. meter Php2.00 ii. Additional/renovation/alteration up to 20.00 sq. meters regardless of floor area of original construction 2.40 iii. Above 20.00 sq. meters to 50.00 sq. meters 3.40 iv. Above 50.00 sq. meters to 100.00 sq. meters 4.80 v. Above 100.00 sq. meters to 150 sq. meters 6.00 vi. Above 150.00 sq. meter 7.20 Sample Computation for Building Fee for a 75.00 sq. meters floor area: Floor area = 75.00sq. meters Therefore area bracket is 3.a.iv. Fee = P 4.80/sq. meter Building Fee = 75.00 x 4.80 = P360.00 b. Division A-2 Area in sq. meters Fee per sq. meter i. Original complete construction up to 20.00 sq. meter Php 3.00 ii. Additional/renovation/alteration up to 20.00 sq. meters regardless of floor area of original construction 3.40 iii. Above 20 sq. meter to 50.00 sq. meters 5.20 iv. Above 50.00sq. m. to 100sq. meters 8.00 v. Above 150.00 sq. m. to 150 sq. meters 8.40 c. Division B-1/C-1/E-1, 2, 3/F-1/g-1, 2, 3, 4, 5/H-1, 2, 3, 4/I-1 and J-1, 2, 3 Area in sq. meter Fee per sq. meter i. Up to 500 Php23.00 ii. Above 500 to 600 22.00 iii. Above 600 to 700 20.50 iv. Above 700 to 800 19.50 v. Above 800 to 900 18.00 vi. Above 900 to 1,000 17.00 vii. Above 1,000 to 1,500 16.00 viii. Above 1,500 to 2,000 15.00 ix. Above 2,000 to 3,000 14.00 x. Above 3,000 12.00 Note: Computation of the building fee for item 3.c. is cumulative. The total area is split up into sub-areas corresponding to the area bracket indicated in the Table above. Each sub-area and the fee corresponding to its area bracket are multiplied together. The building fee is the sum of the individual products as shown in the following: Sample Computation for Building Fee for a building having a floor area of 3,200 sq. meters: First 500 sq. meters @ 23.00 Php11,500.00 Next 100 sq. meters @ 22.00 2,200.00 Next 100 sq. meters @ 20.50 2,050.00 Next 100 sq. meter @ 19.50 1,950.00 Next 100 sq. meter @ 18.00 1,800.00 Next 100 sq. meter @ 17.00 1,700.00 Next 100 sq. meter @ 16.00 8,000.00 Next 500 sq. meter @ 15.00 7,500.00 Next 1,000 sq. meter @ 14.00 14,000.00 Last 200 sq. meter @ 12.00 2,400.00 Total Building Fee Php53,100.00 d. Division C-2/D-1, 2, 3 Area in sq. meters Fee per sq. meter i. up to 500 Php12.00 ii. Above 500 to 600 11.00 iii. Above 600 to 700 10.20 iv. Above 700 to 800 9.60 v. Above 800 to 900 9.00 vi. Above 900 to 1,000 8.40 vii. Above 1,000 to 1,500 7.20 vii. Above 1,500 to 2,000 6.60 ix. Above 2,000 to 3,000 6.00 x. Above 3,000 5.00 Note: Computation of the building fee in item 3.d. follows the example of Schedule. e. Division J-2 structures shall be assessed 50% of the rate of the principal building of which they are accessories (Sections 3.a. to 3.d.) 4. Electrical Fees The following schedule shall be used for computing electrical fees in residential, institutional, and commercial industrial structure: a. Total Connected Load (kVa) Note: Total Connected Load as shown in the load schedule. b. Total Transformer/uninterrupted Power Supply (UPS)/Generator Capacity (kVA) Fee i. 5kVA or less Php40.00 ii. Over 5 kVA to 50 kVA Php40.00 + Php4.00/kVA iii. Over 50 kVA to 300 kVA 220.00 + 2.00/kVA iv. Over 300 kVA to 1,500 kVA 720.00 + 1.00/kVA v. Over 1,500 kVA to 6,000 kVA 1,920.00 + 0.50/kVA vi. Over 6,000 kVA 4,170.00 + 0.25/kVA Note: Total Transformer/Ups/Generator Capacity shall include all transformer, UPS and generator which are owned/installed by the owner/applicant as shown in the electrical plans and specifications. c. Pole/Attachment Location Plan permit i. Power Supply Pole Location Php300.00/pole ii. Guying Attachment Php300.00/attachment This applies to designs/installation within the premises. d. Miscellaneous Fees: Electric Meter for union separation, alteration, reconnection or relocation and issuance of Wiring Permit: Use or Character of Occupancy Electric Meter Wiring Permit Issuance Residential Php15.00 Php15.00 Commercial/industrial 60.00 36.00 Institutional 30.00 12.00 e. Formula for Computation of Fees The Total Electrical Fees shall be the sum of Section 4.a. to 4.d of this Rule. f. Forfeiture of Fees If the electrical work or installation is found not in conformity with the minimum safety requirements of the Philippine Electrical Code and the Electrical Engineering Law (RA 7920), and the Owner fails to perform corrective action within the reasonable time provided by the Building Official, the latter and/or their duly authorized representative shall forthwith cancel the permit and the fees thereon shall be forfeited. 5. Mechanical Fees a. Refrigeration, Air Conditioning and Mechanical Ventilation: i. Refrigeration (cold storage),per ton or fraction thereof Php170.00 ii. Ice Plants per ton or Fraction thereof 190.00 iii. Packaged centralized Air Conditioning System: Up to 100 tons, per ton 220.00 iv. Every ton or fraction thereof above 100 tons 170.00 v. Window type air conditioners, per unit 190.00 vi. Mechanical Ventilation, per kW or fraction thereof of blower or fan or metric equivalent 170.00 vii. 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 purpose of installation/inspection fees, and shall not be considered individually. b. Billboard and Sign Fees: (assessed by City Engineers) (a) Erection and anchorage of display surface, up to 4.00 sq. meters of signboard area Php250.00 (a) Every sq. meter or function thereof in excess of 4.00 sq. meters 150.00 (b) Installation Fees per sq. meter or fraction thereof display surface Type of Sign Display Business Signs Advertising Signs Neon Php36.00 Php52.00 Illuminated 24.00 36.00 Other 15.00 24.00 SECTION 4J.10. Schedule of Sign Permit Fees . Location Clearance Fee (Assessed by CPDO) If Residential Zone, signage cost is P200,000 and below Php500.00 In excess of P200,000 multiply excess by .001 and add to 500.00 If in commercial zone, signage cost is P500,000 and below 1,000.00 In excess of P500,000 3,000.00 (a) Erection of supports of any signboard, billboard, marquee, and the like: (Assessed by City Engineer's Office) (1) Up to 4 sq.m. of signboard area Php1,500.00 (2) Every sq.m. or fraction thereof in excess of 4 sq.m. 1,000.00 (b) Content Installation Permit Fees: (Assessed by CPDO to be included in Zoning/Locational Clearance Permit Fees) Per sq.m. per quarter a year (x4 annum) of display surface or fraction thereof: Business Signs; (Assessed by CPDO) [ i.e. ,Php300 x 4 quarters = Php1,200 per year per signage] (1) Neon 300.00 x 4 = Php1,200 (2) Illuminated 300.00 x 4 = Php1,200 (3) Others 300.00 x 4 = Php1,200 (4) Painted-on 300.00 x 4 = Php1,200 (5) Billboard (i.e.,16 sq.m.) 1,000.00 x 16 sqm = Php16,000 (c) Annual Signage Content Renewal Fees; Per sq.m. of display surface or fraction thereof of Business Signage or Billboards (Assessed by CPDO) to be during Zoning/Clearance Fees payment: Annual Inspection Fee for signage Php560.00 plus below fees per sq.m. (1) Neon signs Php1,200.00 per sq.m. (2) Illuminated Signs Php1,200.00 per sq.m. (3) Others/Tarpulin, etc. Php1,200.00 per sq.m. (4) Painted-on Php1,000.00 per sq.m. (5) Billboards Php500.00 per sq.m. minimum of Php5,000.00 (d) Lessors tax of owners of lots or buildings where leasable signboards/billboards are erected is a pre-requisite and shall be paid as assessed by the BPLO. (e) Lessors Permit for Billboards or Firewall Signages/Tarpaulins Php3,000.00 per year paid at the start of the year plus Annual Content Renewal Fees. Per sq.m. of display surface or fraction thereof for tarpaulins fee is Php500.00 per exhibit date assessed by CPDO and payable in advance in the BPLO Business Fees and Taxes collected/paid per year. SECTION 4J.11. Annual Inspection Fees . Annual building inspection fees shall be collected at the following rates: A. Category I (1) Single detached dwelling units and duplexes are not exempted from annual inspections fees except from Occupancy Permit. (2) Building inspection fees for detached dwelling units and duplexes as may be requested by the owner or as required by the government, the annual inspection fee for each of the services are enumerated below: (a) Land use conformity PhP150.00 (b) Architectural plan conformity 120.00 (c) Structural stability 120.00 (d) Sanitary and health requirements 120.00 (e) Fire resistive requirements 120.00 (f) Occupancy Permit 100.00 Total per year Php730.00 (3) For dwelling units other than single detached and duplexes, the above-mentioned required annual inspection fee shall apply. B. Category II and III Commercial (excluding amusement houses and gymnasia),industrial, social and institutional buildings with an area of: (a) Up to 100 sq.m. PhP120.00 (b) Above 100 sq.m. up to 200 sq.m. 240.00 (c) Above 200 sq.m. up to 350 sq.m. 380.00 (d) Above 350 sq.m. up to 500 sq.m. 720.00 (e) Above 500 sq.m. up to 750 sq.m. 960.00 (f) Above 750 sq.m. up to 1,000 sq.m. 1,200.00 (g) In excess of 1,000 sq.m. 1,200.00 C. Amusement Houses, Gymnasia and the like: (a) First class cinematographs or theaters PhP1,000.00 (b) Second class cinematographs or theaters 600.00 (c) Third class cinematographs or theaters 400.00 (d) Grandstands/bleachers 1,000.00 (e) Gymnasia and the like 600.00 Gymnasia, grandstands, bleachers, concert halls, little theaters, and the like, that are integral part of a school, college or university complex shall be charged in accordance with Category III rates: SECTION 4J.12. Fines . The following fees shall be collected for non-compliance of securing building permit with works stoppage for construction without a permit. First Notice of Violation Php5,000.00 Second Notice of Violation 8,000.00 Third Notice of Violation & Filing of Case 10,000.00 Imposition of Fines The minimum fines shall be imposed for failure to comply with the terms of the first notice. The medium fines shall be imposed for failure to comply with the terms of the second notice. The maximum fines shall be imposed for failure to comply with the terms of the third and final notice. SECTION 4J.13. Surcharge/Penalty . Without prejudice to the provisions of the preceding section, the City Engineer/Building official is hereby authorized to impose a penalty or surcharge in the following cases in such amount and in the manner as under here fixed and determined. For constructing, installing, repairing, altering, or causing any change in the use or occupancy of any building or part thereof or appurtenances there to without any permit, there shall be imposed a surcharge of twenty five percent (25%) of the building permit fee. When the work in the building or structure is started during the pending of the final action or pending approval by the City Engineer/Building Official; of the application for the building permit, the amount of the surcharge shall be according to the following: Excavation for foundation 10% Construction of foundation (including pile driving and laying of reinforcing bars) 25% Construction of superstructure up to 2 meters above established grade 50% Construction of superstructure up to 2 meters above established grade 100% SECTION 4J.14. Other Administrative Provisions . (a) Applications for authority to undertake digging and excavations shall be filed with the City Engineer issued an Order of Payment by City Engineer and paid to the City Treasurer surrendering all Order of Payments to the City Treasurer. (b) 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, corresponding increase, subject to the approval of the Mayor, shall be adjusted in the restoration costs listed herein but not to exceed fifty percent (50%) of the increase in the cost of items and not more often than once a year. (c) Disposition of proceeds. All fees collected except the restoration deposit under this Article shall accrue to the General Fund of the City to cover part of the costs of the restored streets, sidewalks, curbs and gutters resulting from said excavations. ARTICLE K Cattle Registration Fees SECTION 4K.01. Imposition of Fee . Every person who owns large cattle is required to register to the Office of the City Veterinarian, his ownership thereof for which a certificate of ownership shall be issued upon payment of the following registration fees: (a) Certificate of Ownership PhP300.00 (b) Certificate of Transfer 1/2 of 1% of the value (c) Registration of private brand PhP300.00 SECTION 4K.02. Record of Registration. All large cattles presented to the local City Veterinarian or his duly authorized deputies for registration shall be recorded in a book showing the name and residence of the owner and the class, color, age, sex, brand and other identifying marks of the large cattle. This data shall also be stated in the certificate of ownership issued to the owner thereof. If the large cattle is sold or the ownership thereof is transferred to another person, the respective name and residence of the vendor and vendee or transferee shall likewise be indicated in the transfer certificate of ownership. ARTICLE L Locational/Zoning Clearance Fees SECTION 4L.01. Assessment and Collection of Fees . There shall be assessed and collected fees and charges for services rendered in connection with the processing and issuance of Locational/Zoning Clearance to every person or entity before they are allowed to conduct a business, trade, or activity within the City of Olongapo and construct, erect, alter, renovate or repair any public or private building or structure within the City of Olongapo pursuant to the Olongapo City Zoning Ordinance and the National Building Code. Locational Clearance & Zoning, Fees and Contractors' Taxes required by the Revenue Code, Zoning Ordinance should be assessed by CPDO with order of payments prepared and issued by CPDO to avoid/stop revenue leaks due to non-assessment/collection confusion/willful inaction of specific departments to avoid skip assessments. SECTION 4L.02. Administrative Provisions . No person, firm or corporation, including government agency is allowed to start business operation or construct, renovate or repair a building or structure without first obtaining clearance from the Zoning Administrator that the location of business or building is in accordance and complying with zoning regulations. SECTION 4L.03. Time of Payment. The fees and charges referred to in this Article shall be paid to the City Treasurer's Office before the processing of Locational/Zoning Clearance. SECTION 4L.04. Accrual of Payment. All fees and charges shall accrue entirely to the General Fund of the City of Olongapo, and may be earmarked for planning or project development projects. SECTION 4L.05. Schedule of Fees . Fees to be imposed shall consist of the following: SECTION 4L.05.1. Locational/Zoning Clearance Fee on Building Permit Applications: (a) CPDO Fee Php150.00 (b) Inspection Fee Php150.00 (c) GIS Fee Php150.00 (separate from Assessor & BPLO, GIS Fees) (d) Verification Fee Php50.00 (e) Seal of Office Fee Php50.00 a. Residential structure single or detached other than apartments/townhouses, dormitories and subdivision/condominium projects, the project cost of which is: 1. Php100,000 and below Php400.00 (Not Yet Started /NYS); 800.00 (Started/S) 2. Over Php100,000 to Php200,000 500.00 (NYS); 1,000.00 (S) 3. Over Php200,000 600.00 + 1/10 of 1% in excess of Php100,000.00 (NYS) NYS Fee x 2 (S) b. Apartments/Townhouses, project cost of which is: 1. Php500,000 and below Php1,200.00 (NYS); 2,400.00 (S) 2. Over Php500,000 to 2 Million 1,800.00 (NYS); 3,600.00 (S) 3. Over 2Million 3,000.00 + 1/10 of 1% of cost in excess of Php2M (NYS) NYS Fee x 2 (S) c. Dormitories, project cost of which is: 1. Php2 Million and below Php3,000.00 (NYS); 6,000.00 (S) 2. Over Php2 Million 3,000.00 + 1/10 of 1% of cost in excess of Php2M (NYS) NYS Fee x 2 (S) d. Institutional, project cost of which is: 1. Below Php2 Million Php2,400 (NYS); 4,800.00 (S) 2. Over Php2 Million 2,400.00 + 1/10 of 1% of cost in excess of Php2M (NYS) NYS Fee x 2 (S) e. Commercial and Industrial, project cost of which is: 1. Below Php100,000 Php1,500.00 (NYS); 3,000.00 (S) 2. Over Php100,000-Php500,000 2,000.00 (NYS); 4,000.00 (S) 3. Over Php500,000-Php2 Million 2,500 (NYS); 5,000.00 (S) 4. Over Php1 Million-Php2 Million 3,600.00 (NYS); 7,200.00 (S) 5. Over Php2 Million excess of Php2M 6,000.00 + 1/10 of 1% of cost in excess of Php 2M (NYS) NYS Fee x 2 (S) f. Structures/development on Tourism Zone or non-Alienable and Disposable land (A & D),type of structure and uses of which are: TYPE OF STRUCTURE CLASSIFICATION INVENTORY ASSESSMENT FEE (PHP) Fence 6,000.00 1 Storey Structure Residential/Commercial 10,000.00 2 Storey Structure Residential 15,000.00 Commercial 30,000.00 2 Storey Structure Residential 30,000.00 3 Storey Structure and above Residential/Commercial 50,000.00 g. Computation of Legal Research Fee is at ten percent (10%) of every fee charged but shall in no case be lower than Php10.00 h. The Zoning Administrator is authorized to impose a penalty or surcharge for any activity started without permit equivalent to 100% of the fee i. Special Uses/Special Projects (Gasoline station, cell sites, slaughterhouse, treatment plant, etc) 1. Below Php2Million Php6,000.00 (NYS);12,000.00 (S) 2. Over Php2Million 6,000.00 + 1/10 of 1% of cost in excess of Php2M (NYS) NYS Fee x 2 (S) j. Repair/Renovation/Alteration/Expansion same as original application k. Government Projects 25% Discount l. Disapproved Locational Clearance 1. For Re-inspection Php400.00 2. Clearance Only Php150.00 SECTION 4L.05.2. Locational/Zoning Clearance Fee on Fencing Permit Fees: (a) CPDO Fee Php150.00 (b) Inspection Fee Php150.00 (c) GIS Fee Php150.00 (d) Contractor's Fee 2% of gross receipts SECTION 4L.05.3. Locational/Zoning Clearance Fee on Occupancy Permit and Tax Declaration: (a) CPDO Fee Php150.00 (b) Inspection Fee Php150.00 (c) GIS Fee Php150.00 (d) Verification Fee Php50.00 (e) Seal of Office Fee Php50.00 SECTION 4L.05.4. Sanla-Tira Fee 3% annually of sanla-tira amount (Assessed and collected by City Assessor thru City Treasurer). SECTION 4L.05.5. Subdivision Projects (under P.D. 957) . Approval of Subdivision Plan (including Town Houses) 1. Preliminary Approval and Locational Clearance (PALC) Php300.00/ha. or fraction thereof Preliminary Subdivision Development Plan (PSDP) * Inspection Fee Php1,200.00/ha. regardless of density 2. Final Approval & Development Permit Php2,400.00/ha. regardless of density * Additional Fee on Floor Area of houses and building sold with lot Php2.40/sq. m. * Inspection Fee (not applicable for projects already inspected for PALC application) Php1,200.00/ha. regardless of density 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit 4. Certificate of Registration Processing Fee Php2,400.00 5. License to Sell (per saleable lot) Php180.00 * Additional Fee on Floor Area of houses and building sold with lot Php12.00/sq. m. * Inspection Fee * Php1,200/ha. regardless of density * Application for CR/LS with DP issued by LGUs shall be charged inspection fee 6. Certificate of Completion * Certificate Fee Php180.00 * Processing Fee Php2,400.00/ha. regardless of density 7. Extension of Time to Develop Php420.00 * Inspection Fee (affected/unfinished area only) Php1,200.00/ha. regardless of density SECTION 4L.05.6. Projects Under BP 220 . Subdivision 1. Preliminary Approval and Locational Clearance a. Socialized Housing Php75.00/ha. b. Economic Housing Php180.00/ha. * Inspection Fee a. Socialized Housing Php200.00/ha. b. Economic Housing Php600.00/ha. 2. Final Approval and Development Permit * Processing Fee a. Socialized Housing Php500.00/ha. b. Economic Housing Php1,200.00/ha. * Inspection Fee a. Socialized Housing Php200.00/ha. b. Economic Housing Php600.00/ha. (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) (Same as Final Approval & Dev't Permit) 4. Building Permit (floor area of housing unit) Php6.00/sq. m. 5. Certificate of Registration * Application Fee a. Socialized Housing Php350.00 b. Economic Housing Php600.00 6. Licenses to sell (per saleable lot) a. Socialized Housing Php20.00/lot b. Economic Housing Php60.00/lot. (Additional Fee on floor area at houses/building sold with lot) Php2.40 sq. m. * Inspection Fee a. Socialized Housing Php200.00/ha. b. Economic Housing Php600.00/ha. 7. Extension of Time to Develop * Filing Fee a. Socialize Housing Php350.00 b. Economic Housing Php420.00 * Inspection Fee (affected/unfinished area) a. Socialized Housing Php200.00/ha. b. Economic Housing Php600.00/ha. 8. Certificate of Completion * Certificate Fee a. Socialized Housing Php150.00 b. Economic Housing Php180.00 * Processing Fee a. Socialized Housing Php200.00/ha. b. Economic Housing Php600.00/ha. 9. Occupancy Permit Php2.40/sq. m. * Inspection Fee (saleable floor area of the Housing unit) a. Socialized Housing Php5.00/sq. m. b. Economic Housing Php6.00/sq. m. SECTION 4L.05.7. Approval of Industrial/Commercial Subdivision . 1. Preliminary Approval and Locational Clearance Php360.00/ha. * Inspection Fee Php1,200.00/ha. regardless of location 2. Final Approval & Development Permit Php6,000.00/ha. regardless of location * Inspection Fee (Projects already inspected for PALC application may not be charged inspection fee) Php1,200.00/ha. regardless of location 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit 4. Certificate of Registration Php2,400.00 5. License to Sell Php2.40/sq. m. of the land area * Inspection Fee * Php1,200.00/ha. regardless of location 6. Extension of Time to Develop Php420.00 * Inspection Fee (affected/unfinished areas only) Php1,200.00/ha. 7. Certificate of Completion each for Zoning and Building Permit a. Industrial Php420.00/ha. regardless of location b. Commercial Php600.00/ha. regardless of location SECTION 4L.05.8. Approval of Farmlot Subdivision . 1. Preliminary Approval and Locational Clearance Php240.00/ha. * Inspection Fee Php600.00/ha. 2. Final Approval & Development Permit Php1,200.00/ha. * Inspection Fee Php600.00/ha. (Projects already inspected for PALC application may not be charged inspection fee) Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit 3. Certificate of Registration Php2,400.00 4. License to Sell Php600.00/lot * Inspection Fee * Php1,200.00/ha. 5. Extension of Time to Develop Php420.00/ha. * Inspection Fee (affected/unfinished areas) Php1,200.00/ha. Certificate of Completion * Certificate Fee Php180.00/ha. * Processing Fee Php1,200.00/ha. SECTION 4L.05.9. Approval of Memorial Park/Cemetery Project/Columbarium . Preliminary Approval and Locational Clearance a. Memorial Projects Php600.00/ha. b. Cemeteries Php240.00/ha. c. Columbarium Php3,000.00/ha. * Inspection Fee a. Memorial Projects Php1,200.00/ha. b. Cemeteries Php600.00/ha. c. Columbarium Php20.00/sq. m. GFA 1. Final Approval & Development Permit a. Memorial Projects Php20.00/sq. m. b. Cemeteries Php20.00/sq. m. c. Columbarium Php240.00/floor/sq.m. PLUS: P4.80/sq. m. of GFA P6/sq. m. of Land Area * Inspection Fee (Projects already inspected for PALC application may be charged Inspection Fee) a. Memorial Projects Php5,000.00/ha. b. Cemeteries Php5,000.00/ha. c. Columbarium Php20.00/sq. m. of GFA 2. Alteration Fee Same as Final Approval/Dev't. Permit 3. Extension of Time to Develop Php1,000.00 minimum * Inspection Fee (affected/unfinished areas only) a. Memorial Projects Php1,200.00/ha. b. Cemeteries Php1,000.00/ha. c. Columbarium Php20.00/sq. m. of the remaining GFA Certificate of Completion * Certificate Fee Php2,000.00 * Processing Fee a. Memorial Projects Php1,200.00/ha. b. Cemeteries Php600.00/ha. c. Columbarium Php20.00/sq. m. of GFA ARTICLE M Inventory Assessment Fees SECTION 4M.01. Imposition of One-Time Inventory Assessment Fee (IAF) . There shall be a one time Inventory Assessment Fee (per City Ordinance No. 63 Series of 2005) imposed on all properties and existing developments within the properties which cannot be declared for private use at present due to the existing land classification as Not Alienable and Disposable, and therefore cannot be issued Building Permits. SECTION 4M.02. Conversion to Alienable and Disposable . These declared properties under this inventory list may be given due course in the event that the present classification of the land shall be converted to alienable and disposable. SECTION 4M.03. Time of Payment. In lieu of a Locational Clearance and Building Permit an Inventory Assessment Fee is hereby imposed which shall be collected by the City Treasurer's Office after the Assessment of the City Planning and the City Assessor's Office. New or additional improvements after the payment of Inventory Assessment Fee shall be subject to an additional IAF imposed on top of the original Assessment. SECTION 4M.04. The Schedule of the Inventory Assessment Fees per City Ordinance Number 63 Series of 2005 is as follows: LOCATION TYPE OF STRUCTURE CLASSIFICATION INVENTORY ASSESSMENT FEE PMD, Timberland & Watershed Areas (All Non A & D) Fence 1 to 2 Storey Residential/ Commercial Residential PhP6,000.00 10,000.00 Lots Along Subic Bay & 20 Meter Salvage Zone Structure or Add'l Commercial 15,000.00 1-2 Storey Structure or Add'l Residential 15,000.00 3 Storey Structure Commercial 18,000.00 3 Storey Structure 2 Storey Structure Residential 15,000.00 2 Storey Structure Commercial 30,000.00 3 Storey Structure Residential 30,000.00 3 Storey Structure Commercial 50,000.00 ARTICLE N Transport Unit Registration Fees SECTION 4N.01. PUV, PUB, Taxi, UV Express, UBER and others, Transport Unit Registration Fees per vehicle registered with the LTFRB and LTO for Public Utility Vehicles shall be charged Php800 per unit per year for registration fee with the City. A Php100 sticker fee with control number of the City shall be paid by the operator of each unit upon registration with the City. ARTICLE O On Street Parking and Parking Lot Fees SECTION 4O.01. On-Street Parking shall be based on Ordinance No. 17 Series of 2006 and Beneficial User rates of the Revenue Code of Olongapo City. SECTION 4O.02. Parking Lot Fees for City Owned lots shall be based on City Ordinance for parking rates. Private Parking Lots shall be based on private parking fees determined by the Parking Lot developer or owner with private Parking Lots regulated by Zoning Ordinance of 2017, Building Permit of the National Building Code and Mayor's Permit for Business. ARTICLE P Air Rights, FAR heights, Special Development Use Fees SECTION 4P.01. Air Rights, Far Heights and Special Development Use Fees shall be based on City Assessor's rates per square meter of the 2017 Revenue Code of Olongapo City guided by the Matrix on Zonal and Market Values for Tax Declaration Assessments and the Approved Comprehensive Land Use and Zoning Maps, Zoning Ordinance of 2017 and Section 4L.05.1 and Sections 5C and 5D of the 2017 Revenue Code of Olongapo City. ARTICLE Q Annual Accreditation Permit Fee SECTION 4Q.01. An Annual Accreditation Permit Fee of Php10,000.00 shall be charged to Non-Business Permit and Licensing Office (BPLO) registered or located business in Olongapo City which is transacting/conducting business, participating in bidding and obtaining contracts within the City of Olongapo. CHAPTER V Service Fees ARTICLE A Mayor's Clearance Fees SECTION 5A.01. Imposition of Fees . There shall be collected the following fees from every person requesting for copies of official records and documents from offices of the City of Olongapo. PARTICULARS AMOUNT Mayor's Clearance PhP150.00 Legal Fee 100.00 SECTION 5A.02. Other Related Fees . PARTICULARS RATES 1. For every page or fraction thereof, typewritten (not including the certification and notation) Php150.00 2. Where the copy to be furnished is in printed form, in whole or in part, for each page (double the fee if there are two pages in a sheet) 150.00 3. For each certificate of correctness (with seal of office) written on the copy or attached thereto 150.00 4. Photocopy of any document/page 50.00 5. Registration of any legal document for records purposes 150.00 6. For application for processing with regards to back pay claims 150.00 7. Records verification 50.00 8. Research documents fee a. 20 pages and below 150.00 b. More than 20 pages 200.00 9. Application for SP accreditation of Associations, People's Organization and NGOs 250.00 10. Assessment for Minors Traveling Abroad per DSWD A.O. No. 2 series of 2006 2,000.00 SECTION 5A.03. For Fishing Vessels/Fishing License/Fisher Registration See ANNEX H .FISHING VESSELS/FISHING LICENSEE/FISHER REGISTRATION ASSESSMENT OF PAYMENTS. SECTION 5A.04. Exemption. The fees imposed on this Article shall not be collected for copies furnished to other offices or branches of the government for the official business except for copies required by the Court at the request of the litigants, in which case charges shall be made in accordance with the schedule of fees under Chapter 5 of this code. SECTION 5A.05. Time of Payment. The fees shall be paid to the City Treasurer's Office at the time request, written or otherwise, for the issuance of the copy of any city record or document is made. ARTICLE B Assessor's and Treasury Related Transaction Fees SECTION 5B.01. Assessor's and Treasury Related Transactions . PARTICULARS AMOUNT Certified true copy of tax declaration Php150.00 Certification of no property 150.00 Certification of property holdings 150.00 Annotation of Real Estate Mortgages 150.00 Photocopying of Documents on File per copy 150.00 Release of cancellation of mortgages 150.00 Photocopying of Tax Maps 150.00 Photocopying of Barangay Base Maps 250.00 Photocopying of Cadastral Maps 250.00 Certification of tax payments 150.00 Inspection of Real Property with Conflicting/Adverse Claim 200.00 Other Certification relative to assessment and treasury records 150.00 plus GIS fees Annotation of unregistered real property mortgages (private mortgages, Sanlang-tira, and other related unregistered mortgages) 150.00 plus GIS fees ARTICLE C City Planning and Development Office's Related Fees SECTION 5C.01. City Planning and Development Office's Related Fees . The following shall be collected for the services rendered by the City Planning and Development Office. PARTICULARS AMOUNT 1. Zoning/Locational Clearance related fees a. CPDO Processing Fee PhP150.00 b. Inspection Fee 150.00 c. Locational Clearance for Business (Final) 300.00 d. Locational Clearance for Business (Temporary) 50.00 e. Zoning Certification e.1 CPDO Fee 150.00 e.2 Inspection Fee 150.00 e.3 GIS Fee (Separate from Assessors and BPLO GIS fee) 150.00 f. Photocopy of document (report, etc.) 35.00/page g. Certified True Copy of Map (Land Use, Zoning, Structural Framework Plan) (in addition to research/GIS related fees) 100.00/map 2. Research related fees (50% discount for students) a. Photocopy of Maps, Plans (A3 size) 100.00 b. Photocopy of document (CDS, CLUP, SEP, etc.) pages; 5.00/page in excess of five pages 50.00 1st five pages: 5.00/page in excess of 5 pages c. Electronic File of document (CDS, CLUP, SEP, etc.) PDF only 500.00/document d. Electronic File of maps, plan each 500.00 3. Annual Vehicle Inspection (AVI) related fees a. Certification of records on file 150.00 b. Photocopy Driver license 50.00 b.1 Operator OR/CR 50.00/page b.2 Other documents New Franchise Fee P10,000.00 New Substitution Unit Fee P4,000.00 50.00 1st five pages; 5.00/page in excess of five pages c. Inspection Fee c.1 Public Utility Tricycle (PUT) 175.00 c.2 Public Utility Jeepney (PUJ) 225.00 c.3 Public Utility Mini-Bus (PUMB) 300.00 c.4 New Franchise (All PUV) 500.00 d. CPDO Processing fee (All PUV) d.1 Transfer or Ownership 450.00 d.2 Substitution of Unit 450.00 d.3 New Franchise 450.00 e. Penalty for late inspection of all types of Public Utility Vehicles (PUVs) 500.00 f. Transfer of Ownership Fee (All PUV) 10,000.00 g. Substitution of Unit Fee (All PUV) 5,000.00 h. New Franchise Fee (All PUV) 14,000.00 i. Dropping Fee PUT only 800.00 j. Renewal of Franchise (PUT only) 400.00 j.1 Penalty for late renewal of franchise 200.00 j.2 Additional penalty for late renewal for the succeeding months 50.00 k. Driver's ID Fee (All PUV drivers and conductors drivers & conductors) 50.00 l. Penalty for late attending to the Defensive Driving Seminar (All PUV drivers & conductors) 50.00 4. Encroachment Fee/Penalty for Residential a. Application Fee 1,500.00 per sq. m./year b. Residential Fence Encroachment .025XMV/Lot c. Residential House Encroachment .05XMV/Lot d. Commercial Encroachment e.1 For pipes, Equipment, machines and conduits exterior of bldg. that do not add storage area or handle people ( such as pedestrian tunnel) .075XMV/Lot e.2 Overhead encroachment 300.00/sq.m. of encroached area f. Legal fee for preparation and notarial of encroachment agreement 150.00 5. Beneficial economic use of sidewalk 40.00/sq.m./day 6. Store Extensions, Stalls, warehouse extensions, restaurant ext. over sidewalks, easements and creeks 1,000.00 per sq.m. per year (may be higher: check zoning examples) 7. Certificate of Non-Compliance (strictly implement) 3,000.00 8. Land Use Adjudication Fees for encroachment/overlaps/violations 300.00 9. Beneficial Use of Sidewalk 5% per sq.m. of final recommended value 10. Beneficial Use of Curbs 5% per sq.m. of final recommended value 11. Sidewalk Economic Fee for New Subdivision 5% per sq.m. of final recommended value 12. Encroachment Fee for Sidewalk 5% per sq.m. of final recommended value 13. Economic Use of Sidewalk and easements by sari-sari stores, mini-stores, and livelihood activities a. Up to 10 sq.m. area of sidewalk Php5,000/year b. 11 sq.m. to 20 sq.m. area of sidewalk Php10,000/year SECTION 5C.02. Violation. With the proliferation of violations of the Zoning Ordinance and Building Code, a Construction Bond shall be paid by the Contractor or Building Owner applying for Building Permit/Renovation Permit which will be refunded by the City Treasurer's Office to the Contractor/Bldg. Owner after the completion of the construction and upon presentation of approved Occupancy Permit. Every violation or non-compliance to the approved building plans ( i.e. ,building setback, parking area, etc.) shall be charged Php5,000.00 to be deducted from the Contractor's Bond. TYPE OF BUILDING USE BOND AMOUNT o Residential Building Php10,000.00 o Mixed-use (Residential/Commercial including Apartment, Apartel) Php15,000.00 o Institutional (School, Church, etc.) Php15,000.00 o Commercial Building Php20,000.00 ARTICLE D Geographic Information System and Computer Related Fees SECTION 5D.01. Geographic Information System and Computer Related Fees . NOTE :CPDO, Assessors, BPLO GIS Fees should be separated collected at P150.00 each PARTICULARS AMOUNT 1. Geographic Information System (GIS) Fee (per transaction/per lot/per dept./office) PhP150.00 2. Colored print out of base map, black & white color (A3 size) 150.00 3. Colored print-out of map, full color (A3 size)* 300.00 4. Colored print out of Zoning/Land use map (A3 size) per copy 150.00 5. Roll paper, Colored print-out of maps (large scale) per copy (minimum) 500.00 6. Colored print out of base map, road network map, purok maps, administrative maps, thematic maps and analytical maps Two-color plotter print-outs 3ft. x 4ft. (minimum) 2,000.00 Full-color plotter print-outs 3ft. x 4ft. (minimum) 3,000.00 7. Computerized Processing Fee Encoding, Assessment, Billing, Printing) a. RPT 150.00 b. BPL 150.00 8. Computerized Collection Fee (Process payment and computerized OR) a. RPT 50.00 b. BPL 50.00 c. Electric Light Fees/Garbage 50.00 d. Other Revenues 50.00 9. Pay per view Fee (Records, Bills, Assessment) a. RPT 50.00 b. BPL 50.00 c. Electric Light Fees/Garbage 50.00 d. CTC Computation and Other Revenues 50.00 e. GIS 150.00 10. Cost of CD reproduction for GIS & other information requested 500.00 11. Cost of CD reproduction for Revenue Code & other ord/reso 500.00 Fees collected under Geographic Information System and Computer Related Fees shall be used specifically for maintenance and upgrade of the city's computer system. A special account shall be maintained for this purpose. The City Treasurer and the Head of Olongapo City MIS are tasked to ensure compliance to this provision. Digital copy of this Code shall be authenticated by the City Treasurer or the Head of Olongapo City MIS before its released to the public. Likewise, above city officials are tasked to ensure accuracy of data in this document before uploading to the city's website. ARTICLE E Civil Registry Fees SECTION 5E.01. Imposition of Fees . The following shall be collected for the services rendered by the Civil Registrar of the City of Olongapo. Particulars Rate I. For issuance of certified of various civil documents (machine copy and transcription) 1. Certificate of Live Birth, Death and Marriage Php60.00/page 2. Certificate of Foundling 50.00/page 3. Marriage License 60.00/page 4. Legal Instrument 60.00/page 5. Court Decrees 60.00/page 6. Other certification (i.e.,Certificate of No. Record, Certificate of Pre-War, etc) 50.00/page II. For the registration of document submitted to the Civil Registry Office 1. Legal Instruments (a) Affidavit of Legitimation 600.00 (b) RA 9255 Affidavit to Use the Surname of the Father 600.00 (c) Acknowledgment/Admission of Paternity 600.00 (d) Pre-Nuptial Agreement 2,000.00 (e) Affidavit of election of Philippine Citizenship/Repatriation/Renunciation 1,000.00 2. Court Decrees (a) Adoption/Recession of Adoption 600.00 (b) Emancipation of Minor 300.00 (c) Impugning/Denying/Revoking Recognition 600.00 (d) Nullity of Marriage 600.00 (e) Legal Separation/Revival of former Property Regime 1,200.00 (f) Presumptive Death of Absentee Spouse 700.00 (g) Affidavit of Reappearance 400.00 (h) Naturalization/Cancellation of Naturalization Certificate 1,500.00 (i) Correction of Entries/Change of Name 600.00 3. Other Legal Instrument/Court Decrees 600.00 III. Permit Fees for Cadaver Disposal 1. Burial Permit Fee (a) With Niche 300.00 (b) Without Niche 200.00 (c) Cremation Fee 600.00 (d) Private Cemetery 500.00 2. Exhumation Permit Fee 200.00 3. Transfer Permit Fee 300.00 IV. Marriage Fees 1. Filing Fee for Application of Marriage License 600.00 2. Marriage License Fee 150.00 3. Solemnization Fee (solemnized by Judge or Mayor) 300.00 V. Republic Act. No. 9048 Correction of Clerical Error/Change of First Name 1. Filling Fee (Regular Petitioner) for Correction of Clerical Error 1,000.00 2. Filling Fee (Regular Petitioner) for Change of First Name 3,000.00 3. Service Fee (Migrant Petitioner) for Correction of Clerical Error 500.00 4. Service Fee (Migrant Petitioner) for Change of First Name 1,000.00 5. Finality Fee of RA 9048 300.00 VI. Republic Act No. 10172 Correction of Clerical Error/Sex and date month of birth Filing Fee (Regular Petitioner) for Change of sex/birthdate and month of birth 3,000.00 VII. Computerization Fee 50.00 (Based on LCR September 5, 204 proposed fees) SECTION 5B.02. Exemptions . The above 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 another government agency; b. Burial permit of a pauper per recommendation of the City Mayor. Applicants belonging to an indigent family, may avail of the services for free provided that the City Social Welfare and Development Office (CSWDO) will certify that they do not have the capacity to pay. SECTION 5B.03. Time of Payment. The fees shall be paid to the City Treasurer's Office before the registration of a document or issuance of the license or certified copy of a local registry or document. SECTION 5B.04. Administrative Provision. A marriage license shall not be issued unless a certification is issued by the family Planning Coordinating Council that the applicants had undergone lectures on family planning. ARTICLE F Police Clearance Fees SECTION 5F.01. Imposition of Fee . There shall be collected by the City a service fee for each police clearance certificate issued separate from the PNP Certificate Fee, as follows: (a) For employment, scholarship, study grants and other purposes not hereunder specified New Php75.00 Renewal Php40.00 SECTION 5F.02. Time of Payment. The service fees imposed in this Article shall be paid to the City Treasurer's Office upon application for the office clearance certificate. ARTICLE G Health Certificate Fees SECTION 5G.01. Imposition of Fees . All persons required by existing laws, rules and regulations to secure health certificates from the City Health Officer shall pay an annual fee under the following rates: Amount of Fee a. Hosts/hostesses, masseur, bar/night club attendants, bartenders, club floor managers, guest relations officer, dance instructors PhP200.00 b. Receptionist, waiters, waitresses, cooks, chambermaids 100.00 c. Barbers, beautician, butchers, forensic experts, animal trainers, timer, bondsman, criminologist, electricians, fortune tellers, hair stylist, handwriting experts, hospital attendants, lifeguards, make-up artists, mechanics, photographers (itinerant) private ballistic experts, construction workers, factory workers and others 100.00 d. Counseling seminar for Commercial Sex Workers (CSW) 50.00 e. Pre-Marital counseling for issuance of marriage license 100.00 f. Medical Certificate (LTO requirement) 100.00 g. Drug Testing Test 300.00 h. Health Certificate for Cell Sites 5,000.00 SECTION 5G.02. Dental Fees (as per City Ordinance No. 02, Series of 2011) Service Type Service Fee Tooth Extraction Php100.00 Oral Prophylaxis OP 200.00 Tooth Filling (temporary) 150.00 Tooth Filling (permanent/per tooth) 250.00 ARTICLE H Service Fees for Health Examination SECTION 5H.01. Imposition of Fee . There shall be collected an annual fee of Fifty Pesos (PhP50.00) from any person who undergoes a physical examination by the City Health Officer or his duly authorized representative. The laboratory examination fees are as follows: Particulars Rate 1. Certification PhP100.00 2. Stool Exam 100.00 3. Health Card 100.00 4. RPR (Blood Test) 100.00 5. I.D. Card 50.00 6. Cervical Urethral Smear (on schedule) 50.00 7. Cervical Urethral Smear (not on schedule) 100.00 SECTION 5H.02. Schedule of Environment, Health and Sanitation Fees . Particulars Rate 1. Sanitation Inspection Fees (per PD 856) Php200.00 2. Sanitation Standard Rating Stickers 300.00 3. Imposition of Penalty Fees a. Inspection Fees (re-inspection) 1,000.00 b. Employees w/o Health Certificate (PD 522 Sec. 6) 200.00/person c. Entertainers without VD Clearances 300.00/person d. Closure Order Penalties 5,000.00 e. Lifting of Closure Order 2,000.00 4. Certificate issued by the City Health Officer 100.00/cert SECTION 5H.03. Time of Payment. The fee shall be paid to the City Treasurer's Office before the physical examination and issuance of a medical certificate. SECTION 5H.04. Administrative Provisions . (a) Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination before they can be employed and once every six months thereafter. 1. Food Establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dancing Schools, Gym (Aerobic, Body Building) Dance Halls and Night Halls and Night Clubs includes dance instructors/instructress, gym assistants, hostesses, cooks, bartenders, and waitresses. 4. Tonsorial and Beauty Establishments includes masseurs, massage clinic, sauna bath attendants, etc. 5. Spa, Massage Clinics and Sauna Bath Establishments Include masseurs; massage clinics/sauna bath attendants, etc. 6. Hotels, Motels, and Apartment, Lodging, Boarding or Tenement Houses, and Condominiums. (b) Owners, managers or operators of the establishment shall see to it that all their employees who are required to undergo physical and medical examinations are issued necessary medical certificates. (c) The City Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. (d) The minimum requirement for medical examination under this article are: chest x-ray, fecalysis, urinalysis, and hepatitis screening. ARTICLE I James L. Gordon Memorial Hospital Charges and Fees SECTION 5I.01. Cost of Room, Services and Procedures Tertiary Training Hospital Phic . See Table ANNEX B . SECTION 5I.02. Cost of Laboratory Out Patient Procedure . See Table ANNEX C . ARTICLE J Garbage Fees SECTION 5J.01. Imposition of Fees . There shall be collected from every owner or operator of a business establishment and occupants of residential houses, apartments and flats a garbage fee, in accordance with the schedule prescribed under City Ordinance No. 09 Series of 2008 entitled "An Ordinance Prescribing the New Rates of Garbage Collection Fees Imposed by the Environmental Sanitation and Management Office (ESMO)." Garbage Fees of business establishment shall be included in the assessment of fees for Mayor's Permit/Business License by the BPLO. For the use of the Olongapo City Landfill, the following rate shall apply: DESCRIPTION Rates a) For Every cu. m. or less Php210.00 b) For up to 8 cu. m. 900.00 c) For more than 8 cu. m. additional fee for every excess cu. m. or fraction thereof 150.00 d) For a minimum of 5 truckload (one truckload is equivalent to 8 cu. m.),the fees shall be computed on a monthly basis, thus; 1. 5 to 10 truckloads per day 300,000.00 2. 11 to 15 truckloads per day 400,000.00 3. 16 truckloads & above (additional every truckload) see 8 cu. m. rate letter b. SECTION 5J.02. Time of Payment. The fees prescribed in this Article shall be paid to the City Treasurer's Office every end of each month. SECTION 5J.03. Garbage Service Charges for Multiple Business . Where there are two (2) or more kinds of businesses imposed with garbage fee charges, located in the same place or establishment with the same owner or operator, the charge to be collected shall be that which has the highest rate among the business concerned plus ten percent (10%) thereof, provided that the total garbage fee shall not exceed Ten Thousand Pesos (10,000.00) per annum. The garbage fee collection shall be included in the BPLO business permit consolidated fees as assessed. SECTION 5J.04. Accrual of Fees . All fees collected under this Article shall accrue to the City of Olongapo to be used for the operating expenses in the collection and disposal of garbage. SECTION 5J.05. Newly Established Business . In the case of a newly-started business, the applicable garbage charges shall be compounded proportionately to the monthly charge. SECTION 5J.06. Surcharge for Late Payment. Failure to pay fees on time, shall be subject to a surcharge of ten percent (10%) of the original amount of charge due, such surcharge to be paid at the same time and in the same manner as the charge due. SECTION 5J.07. Administrative Provision. (a) The owner or operator of the business establishments and occupants of residential houses, apartments and flats shall provide in his premises the required garbage can/bin or properly covered receptacle which shall be placed in front of his establishment or place before the time of collection. No Mayor's Permit shall be issued or renewed without first complying with this provision, in case of businesses. (b) The Sanitary Inspector (or the City Health Officer) shall inspect at least once a month the said business establishment to find out whether garbage within the premises is properly disposed off. ARTICLE K Slaughter and Corral Fees SECTION 5K.01. Fees . (a) Post Mortem Fee Particulars Rate Post Mortem Fee Large Cattle PhP25.00/head Hogs 15.00/head Poultry 1.00/head (b) Ante Mortem Fees Particulars Rate Ante Mortem Fee Large Cattle PhP15.00/head Hogs 8.00/head Poultry 1.00/head (c) Animal Health Certificate and Shipping Permit Fee Particulars Rate Animal Health Certificate PhP15.00/head Shipping Permit Fee 8.00/head (d) Inspection Fee for Incoming Slaughtered or Processed Meat Particulars Rate Slaughtered Meat (Per head) Php20.00 Processed Meat (Per kilo) .50 (e) Re-inspection Fee Particulars Rate Beef Php25.00/head Pork 15.00/head Poultry 1.00/head (f) Cattle Registration Fees Php500.00 (g) License Fees & Certificate a. Meat Stall & Vendors 150.00 b. Meat Handler 100.00 c. Butcher/Cutter/Dresser 100.00 d. Operator/Meat Traders 500.00 SECTION 5K.02. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the City Veterinarian. SECTION 5K.03. Time of Payment. (a) Permit fee The fee shall be paid to the City Treasurer's Office upon application for a permit to slaughter with the City Veterinarian. SECTION 5K.04. Administrative Provisions . (a) The Slaughter of any kind of animal intended for sale shall be done only in the City slaughterhouse designated as such by the Sangguniang Panlungsod. The slaughter of animals intended for home consumption only may be done somewhere else except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold or offered for sale. (b) Before issuing the permit for the slaughter of a branded large cattle, the City Veterinarian shall require the production of the Certificate of Ownership issued by the if the owner is the applicant, or the original 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 by the City Treasurer's Office and signed by the City Veterinarian and the corresponding fee be collected therefor. For unbranded cattles that have not yet reached the age of branding, the City Veterinarian shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter is requested. Unbranded cattle of the required age, the necessary Certificate of Ownership and/or transfer shall be issued, and the corresponding fees collected therefor before the slaughter permit is granted. (c) Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the City Veterinarian or his duly authorized representative, through the City Treasurer. The permit shall bear the date and month of issue and the stamp of the City Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appear. (d) The permit to slaughter as herein required shall be kept by the owner to be posted on a conspicuous place in his stall at all times. ARTICLE L Recreational Facility Charges SECTION 5L.01. Imposition of Charges . The following charges shall be collected for the use of recreational facilities operated by the City of Olongapo. SECTION 5L.01.a. Parks and Gardens . Marikit Park, Pier B, etc. 1. Weddings, business meetings, civic socio gatherings, graduations, concerts, etc. Succeeding Hrs a) Non-resident 4,000 minimum for 4 hours of use. 700.00/hr b) Resident 2,000 minimum for 4 hours of use. 500.00/hr SECTION 5L.01.b. Covered Courts . Resident without lights PhP100.00/hr Non-resident without lights PhP200.00/hr SECTION 5L.01.c. Rizal Triangle Multipurpose Sports Center and East Tapinac Oval Track. Various Team Sports (Basketball, Volley Ball, Badminton, baseball, soccer, etc.) Day-time Rate per Court (6:00 A.M.-5:59 P.M.) P200.00 per hour SECTION 5L.01.d. Rates for Use of Olongapo City Convention Center . see Annex D . SECTION 5L.01.e. Electric Consumption/Security Bond Deposit. Proponents must deposit a fee a separate for electric consumption and security bond for any damages that they may make in the said facility completed on the number of hours of electric consumption x 2 with security bond of Php10,000.00 which is reimbursable less the amount of any damage found. Inspection before and after the event must be conducted by the Parks and Plaza Management Office and authorized personnel assigned on any facility. In the event that a damage/s has been recorded, post-event inspection report and cost estimate of the damage must be submitted by the responsible personnel/office. Electric consumption and security bond deposit must be deposited to the City Planning and Development Office and the said office will issue an acknowledgement receipt for the deposit. Electric Consumption Fee For programs and sports events: Day time (6:00am to 6:00pm) - Php2,000.00 Night time (6:01pm to 5:59am) - Php3,000.00 Mix (12:00pm to 12:00am) - Php2,500.00 For conventions, product display, demo and other long term events: 1 week - Php20,000.00 2 weeks - Php30,000.00 3 weeks - Php40,000.00 One month - Php50,000.00 Security Bond - Php10,000.00 per activity SECTION 5L.01.e. Exemptions . Fees, Bond, and charges apply only on activities that are private, private amusement, profit-oriented or commercial in nature especially if they requested for exclusive use of the park or facility. Non-profit organizations/activities will need to pay only a minimal amount to cover cost of utilities such as electricity and water. In such cases however, the users are responsible to clean the venue after the activity. Trash left on site after event shall be penalized and deducted from the security bond. ARTICLE M Public Market Rates and Charges SECTION 5M.01. The Market Code will govern the monthly rental rate of the Olongapo City Public Market and James L. Gordon Avenue Market and Mall. ARTICLE N Olongapo City Museum Rates SECTION 5N.01. Admission Fee . Student/Minor (Elem. & High School) Php10.00 College 20.00 Adult (Senior Citizens with 20% discount) 50.00 Tourist/Foreign Student 50.00 ARTICLE O Rental of City Cemetery Lots SECTION 5O.01. Imposition of Fee . There shall be collected the following rental fees for a cemetery lot. Fee (a) For the lease of each niche in any of the City cemeteries for a five-year period assessed per year P500.00 (b) For the extension of the lease of each niche to one year or fraction thereof after five years 150.00 The fee imposed herein shall not be changed and/or collected in case the deceased was, at the time of death, in the employ of the Philippine Government. SECTION 5O.02. Time of Payment. The fee shall be paid to the City Treasurer's Office upon application for a burial permit prior to the construction of any structure whether permanent or temporary prior to the interment of the deceased. Thereafter, the fee shall be paid annually within twenty (20) days before the anniversary date of the initial payment made. SECTION 5O.03. Administrative Provisions . (a) Permit to Construct Any construction of whatever kind or nature in the public cemetery, whether for temporary or perpetual use; shall only be allowed after the approval of the permit issued by the City Mayor, upon recommendation of the City Health Officer and the Death Certificate Clearance from the City Civil Registry. See ANNEX F Civil Registry Fees. (b) Renewal of Lease In case the lessee intends to renew the lease after its termination, he must inform the City Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding rental fees therefore. Its shall also be the duty of the City Treasurer to prepare and submit to the City Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The City Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. (c) Cemetery Registry The City Treasurer shall keep a registry on account of the cemetery, together with such additional information as may be required by the Sangguniang Panlungsod. ARTICLE P Olongapo City Traffic Violation Penalty Rates SECTION 5P.01. Imposition of Traffic Violation Penalty Rates . There shall be penalty fee for traffic violations in the City as follows: (SEE TABLE ANNEX F PENALTY RATES ANNEX AS RECOMMENDED BY THE OTMPS MANAGEMENT) CHAPTER VI General Administrative and Penal Provisions ARTICLE A Collection and Accounting City Revenues SECTION 6A.01. Tax Period and Manner Payment. Unless otherwise provided in this Code, the tax period of all the city's taxes, fees and charges shall be the calendar year. SECTION 6A.02. Accrual of Tax. Unless otherwise provided in this Code, all city taxes, fees and charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees and charges and the rates thereof, shall accrue on the first (1st) day of the quarter next following the effectively of the ordinance imposing such new levies or rates. SECTION 6A.03. Time of Payment. Unless otherwise provided in this Code, all city taxes, fees and charges shall be paid on or before January 31 or of each subsequent quarter and as the case may be. The Sangguniang Panlungsod, for justifiable reason may extend the time of payment of such taxes, fees and charges without surcharges or penalties but only for a period not exceeding six (6) months. SECTION 6A.04. Surcharges and Penalties on Unpaid Taxes, Fees or Charges . There is hereby imposed a surcharge of twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time and an interest at the rate of two percent (2%) 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 position thereof exceed thirty six (36) months. SECTION 6A.05. Collection of the City Revenue by the City Treasurer . Unless otherwise specified, all taxes, fees, or charges shall be collected by the City Treasurer and his duly authorized deputy. The City Treasurer may designate the Barangay Treasurers as his deputies to collect city taxes, fees, or charges. In case a bond is required for the purpose, the city government shall pay the premiums thereon in addition to the premiums of bond that may be required under this Code. SECTION 6A.06. Examination of Books of Account and Pertinent Records of Business Establishments by the City Treasurer . The City Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books of accounts, and other pertinent records of any person, partnership, corporation, or association subject to the city taxes, fees and charges and Bureau of Internal Revenue (BIR) requirements in order to ascertain, assess, and collect the correct amount of the tax, fee or charge. Such examination shall be made during regular business hours, only once for every tax period. The City Treasurer may review previous assessments made for the purpose of collecting the correct taxes due from tax payer within the period of three (3) years pursuant to Section 194 of the Local Government Code (LGC) of 1991 which also states that the City Treasurer may examine the books of accounts and other records pertinent to the previous unexamined year, and shall be certified to by the City Treasurer. Such certificate shall be made of record in the books of accounts of the taxpayer examined. In case the examination herein authorized is made by a duly authorized deputy of the City Treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the taxpayers whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. In case the City Treasurer or his duly authorized representative is refused or denied entry to taxpayer's premises, or refused or denied access to taxpayer's books of accounts and other pertinent financial records, the taxpayer's Mayor's Permit may be revoked and the business establishments accordingly closed. Further, a copy of the taxpayer's financial statements and other pertinent BIR financial records shall be submitted to the City Treasurer's Office within fifteen (15) days from receipt of written demand duly signed by the City Treasurer, or within a period stated therein. Failure to submit the documents required under this provision within fifteen (15) days from receipt of written demand or within the period set therein, the taxpayer's Mayor's Permit may be revoked and the business establishments accordingly closed. In addition to the sanctions mentioned in the last two preceding paragraphs, the taxpayer who refuses or denies entry or access to books of accounts and other pertinent financial records, or who fails or refuses to submit the books of accounts and other pertinent financial records to the City Treasurer despite demand, or the president, comptroller, or accountant, in case the taxpayer is corporation, shall be charged in court and if convicted shall suffer a penalty of imprisonment of thirty (30) days or a fine of five thousand pesos (PhP5,000.00),or both, at the discretion of the court. For this purpose, the record of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the City Treasurer, his deputy, or duly authorized representative subject to the guidelines issued by the Department of Finance. The City Business Permits and Licensing Office shall provide the City Treasurer with annually updated Alpha list of business taxpayers as based on BIR Alpha list of business establishments in the City. SECTION 6A.07. Presumption Assessment. In case the City Treasurer or his duly authorized representative is refused or denied entry to the taxpayer's premises, or refused or denied access to the taxpayer's books of accounts and other pertinent financial records, or the taxpayer fails or refuses to submit his books of accounts and other pertinent financial records when so required, the taxpayer shall be presumed liable for taxes, fees and other chargers based on available records and documents and shall be assessed accordingly. SECTION 6A.08. Promulgation of Rules and Regulation. (a) Within seven (7) days after the approval of this Code, the City Mayor shall convene the Oversight Committee herein provided. The said Committee shall formulate and issue the appropriate rules and regulations necessary for the efficient and effective (Executive Order) implementation of the provisions of this code. (b) The Oversight Committee shall be composed of the following: The City Vice-Mayor (Chairman, Oversight Committee) Ways and Means Comm. Chair of SP (Member) The City Treasurer (Member) The City Assessor (Member) The City Planning and Development Coordinator (Member) The City Legal Officer (Member) The City Administrator (Member) The City Accountant (Member) The City Budget Officer (Member) The City Engineer (Member) The Business Permit Head (Member) (c) The Committee shall submit its recommendation to the City Mayor within two (2) months after its organization. Thereafter, the Committee shall monitor the implementation of the provisions of this Code and recommend from time to time additional rules and regulations or changes thereof. SECTION 6A.09. Accounting of Collection. Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of the existing laws, rules and regulations, and credited to the General Fund of the City. Pecuniary liabilities imposed by the court for violation of any city ordinance shall accrue to the General Fund of the City. SECTION 6A.10. Issuance of Receipts . It shall be the duty of the City Treasurer or his authorized representative to issue the necessary receipt to the persons paying taxes, fees or charges, indicating therein the date, amount, name of the person paying and account paid. SECTION 6A.11. Record of Taxpayers . It shall be the duty of the City Treasurer to keep records of the names of all persons paying city taxes, fees and charges. He shall establish and keep current appropriate tax roll for each kind of tax, fee or charge provided in this Code. The BPLO shall provide the City Treasurer an annually updated Alpha list of all business taxpayers which should be certified as the same Alpha list of the BIR. ARTICLE B Civil Remedies for Collection of Revenues SECTION 6B.01. Government's Lien. City taxes, fees, charges and other revenue 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 of 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 city taxes, fees and charges including related surcharges and interests. SECTION 6B.02. Civil Remedies . The civil remedies for the collection of the City taxes, fees, or charges, and other related surcharges and interests resulting from the delinquency shall be: (a) By administrative action through distraint of goods, chattel or effects, and personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or right to real property; and (b) By judicial action. Either or both these remedies may be pursued concurrently or simultaneously at the discretion of the Mayor upon the recommendation of the City Treasurer. SECTION 6B.03. Distraint of Personal Property/Auction of Property . The remedy by distraint shall proceed as follows; (AUCTION OF PROPERTY) (a) Seizure Upon failure of the person owing any local tax or other impositions to pay the same at the time required, the City treasurer or his deputy may upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien, in sufficient quantity to satisfy the taxes, fees or charges in question, together with any increment thereto incident to delinquency and expenses of seizure. In such case, the City Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods The officer executing the distraint shall make or cause to be made an accounting of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from which possession of goods, chattels or effects were taken, or to which shall be added statement of the sum demanded and a note of the time and place of sale. (c) Publication The officer executing the distraint shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the city 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. One place for posting of the notice shall be at the Office of the Mayor. (d) Release of Distrained Property upon Payment Prior to Sale If at any time prior to the consummation of the sale all 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 City Treasurer shall make a report of the proceedings in writing to the City Mayor. Should the property distrained be not disposed off within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the city for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the City Treasurer as Chairman, with a representative of the Commission on Audit and of the City Assessor, as members. (f) Disposition of Proceeds The proceeds of the sale shall be applied to satisfy the tax, together with the increment thereto incident to delinquency, and the expenses of the distraint and sale. Any balance over and above what is required to pay the entire claim shall return to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses for the 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 properties may, in like manner, be distained until the full amount due, including all expenses are collected. SECTION 6B.04. Levy on Real Property . After the expiration of the time required to pay the delinquent taxes, fees, or charges, the real property may be levied on, before, simultaneously, or after the distraint of personal property belonging to the delinquent tax payer. To this end, the City Treasurer shall prepare a duly authenticated certificate showing the name of the tax payer and the amount of taxes, fees, or charges, and penalties due from him. Said certificate shall operate with the force for legal execution throughout the Philippines. Levy shall be affected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed or served upon the Assessor and the Register of Deeds who shall annotate the levy on the Tax Declaration and Certificate of Title of the property, respectively; and upon the delinquent taxpayer or, if he is absent from the Philippines, to his agent or the manager of the business, in respect to which the liability arose or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on the levy shall within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlungsod. SECTION 6B.05. Advertisement and Sale . Within thirty (30) days after levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or any usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city building and in a public and conspicuous place in the barangay where the real property is located and by publication once a week for three (3) weeks in a newspaper of general circulation in the city. The advertisement shall contain the amount of taxes, fees, or charges and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stop 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 city building, or on the property sold, or at any other place as determined by the City Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod. The City Treasurer shall make and deliver to the purchaser a Certificate of Sale, showing the proceedings of the sale describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of the sale shall be turned over to the owner of the property. The City Treasurer may advance an amount sufficient to defray the costs of collection by means of the remedies provided for and the advertisement and subsequent sale, in cases of personal and real property including improvement thereon. SECTION 6B.06. 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 City Treasurer of the total amount of taxes, fees, or levy, charges, and related surcharges, interest or penalties from the date of the delinquency to the date of the sale, plus interest of two percent (2%) per month of the purchase price from the date of purchase to the date of redemption. Such payment invalidates the Certificate of Sale issued to the purchaser and the owner shall be entitled to a Certificate of Redemption from the City Treasurer or his deputy. The City 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 interest of two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees, or charges, related surcharges, interests and penalties. The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 6B.07. Final Deed for Purchaser . In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as 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 6B.08. Purchase of Property by the City 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 taxes, fees, or charges, related surcharges, interests, penalties and costs, the City Treasurer conducting the sale shall purchase the property in behalf of the city to satisfy the claim and within the two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the record of any such declaration of forfeiture to transfer the title of the forfeited property to the city without the necessity of an order from a competent court. Within one (1) year from the date of forfeiture, the taxpayer or any of his representatives, may redeem the property by paying to the City Treasurer the full amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and the costs of the sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the city. SECTION 6B.09. Resale of Real Estate Taken for Taxes, Fees, or Charges . The Sangguniang Panglungsod shall, by separate ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired at the public auction and properties designated as "Republic of the Philippines" lots. The proceeds of the sale shall accrue to the General Fund of the City. SECTION 6B.10. Collection of Delinquent Taxes, Fees Charges or Other Revenues through Judicial Action. The city may enforce the collection of delinquent taxes fees, charges or other revenues by civil action in any court of complement jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in this code. SECTION 6B.11. 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 6B.12. Personal Property Not Exempt from Distraint or Levy . The following properties shall not be exempt from distraint and levy, attachment or execution thereof for delinquency in the payment of any city taxes, fees or charges, including the related surcharge and interest: (a) Tools and the equipment necessarily used by the delinquent taxpayer in his trade or employment; (b) Horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; (c) Household furniture and utensils necessary for housekeeping and used with a value exceeding Ten Thousand Pesos (P10,000.00); (d) Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; (e) The professional libraries of doctors, engineers, lawyers and judges; (f) Any material or article forming part of a house or improvement of any real property. SECTION 6B.13. Taxpayer's Remedies . (a) Periods of Assessment and Collection (1) City taxes, fees, charges shall be assessed within five (5) years from the date they become due. No action for the collection of such taxes, fees or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees or charges which have accrued before the effectively of the Local Government Code may be assessed within a period of one (1) year from the date they become due. (2) In case of fraud or intent to evade the payments of taxes, fees, or charges, the same may be assessed within ten (10) years, from discovery of fraud or intent to evade payment. (3) The running of the period of prescription provided in the preceding paragraphs shall be suspended for the time during which: i. The treasurer is legally prevented from making the assessment of collection; ii. The taxpayer request for investigation and executes a waiver in writing before expiration of the period within which to assess or collect; and iii. The taxpayer is out of the country or otherwise cannot be located subject to notices to his authorized in writing RPT site administrator or "katiwala." (b) Protest of Assessment . When the City Treasurer or his duly authorized representative finds that correct taxes, fees, or charges are not paid, he shall issue a notice of assessment stating the nature of the taxes, fees or charges, the amount of deficiencies, the surcharges, interest and penalties. Within sixty (60) days from receipt of the notice of assessment, the taxpayer may file a written protest with the City Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The City Treasurer shall decide the protest within sixty (60) days from the time of its filing. If the City Treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice cancelling wholly or partially the assessment. However, if the City Treasurer finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from receipt of the denial of the protest or from the lapse of the sixty (60)-day period prescribed herein within which to appeal to a court of competent jurisdiction; otherwise, the assessment becomes conclusive and unappealable. (c) Payment under Protest . No protest however shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipt words "paid under protest." A copy on the tax receipt shall be attached to the written protest contesting the assessment. (d) Claim for Refund Returned as Tax Credit . No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously and illegally collected until a written claim of refund or credit is filed with the City Treasurer. No case shall be entertained in any court after the expiration of two (2) years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit. Any question on the constitutionally or legality of this Code may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal. Provided, however, that such appeal shall not have the effect of suspending the effectivity of this Code and the accrual and payment of the tax, fee, or charge levied herein. Provided finally, that within thirty (30) days after receipt of the decision or the lapse of the sixty (60)-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceeding with a court of competent jurisdiction. ARTICLE C Miscellaneous Provisions SECTION 6C.01. Power to Levy Other Taxes, Fees or Charges . The city shall exercise the power to levy, fees, or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws. Provided, that the taxes, fees, or charges shall not be unjust, excessive, oppressive, confiscatory or contrary to declared national policies. Provided, further, that the ordinance levying such taxes, fees, or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 6C.02. Publication of the Revenue Code . Within ten (10) days after its approval, a certified true copy of this Code shall be published in full in a newspaper of local circulation, posted in the city website, and posted in at least two conspicuous and publicly accessible places in the City. SECTION 6C.03. Public Dissemination of this Code . Copies of this Revenue Code shall be furnished to the City Treasurer, the MIS and the City Administrator for public dissemination. SECTION 6C.04. Authority to Adjust Rates . The Sangguniang Panlungsod shall have the sole authority to adjust the tax rates as prescribed herein not oftener than once every five (5) years, with annual 10% increase allowed, but is no case shall such annual adjustment exceed ten percent (10%) of the rate fixed under the Local Government Code. Fees as reflected within ANNEXES of RATES may be adjusted annually. In case that a rate in this code had been un-intentionally fixed higher than the maximum allowed by the Local Government Code, and the city fails to justify such increase in rate when questioned, then the corrected adjustment shall prevail and will be used to compute taxes and regulatory fees. Provided however, that previous collections, where computations were not questioned, may not be re-imbursed. SECTION 6C.05. Withdrawal of Tax Exemption Privileges . Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural juridical, including Government Owned or Controlled Corporations, and privatized city or local water districts, except cooperatives duly registered under R.A No. 6938, non-stock and non-profit hospitals and educational institutions (excluding commercial lease or business leases inside school grounds) which are taxable, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810; or receipts from the printing and/or publication of texts or references required by the DepEd, are hereby withdrawn. ARTICLE D General Penal Provisions SECTION 6D.01. Penalty . Any violation of the provision of this Code not herein otherwise covered by a specific penalty, or of the rules and regulations promulgated under authority of this Code, shall be punished by a fine of not less than One Thousand Pesos (PhP1,000.00) but not exceeding Five Thousand Pesos (PhP5,000.00) per quarter annum per violation or imprisonment of not less than one (1) month but not more than six (6) months or both, at the discretion of the Court. CHAPTER VII Final Provisions SECTION 7A.01. Separability Clause . If, for any reason any provision section of part of this Code is declared not valid by a court of competent jurisdiction, such judgment shall not affect or impair the remaining provisions, sections, or parts which shall continue to be in force and effect. SECTION 7A.02. Applicability Clause . All other matters relating to the impositions in this Code shall be governed by pertinent provisions of existing laws and other ordinances, such as but not limited to the Zoning Ordinance and National Building Code. SECTION 7A.03. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provision of this code are hereby repealed or modified accordingly. SECTION 7A.04. Effectivity Clause . This ordinance shall take effect fifteen (15) days upon approval and posting of the same in three (3) conspicuous places in the City and shall be published once in a local newspaper of general circulation in the City of Olongapo and the Province of Zambales which ever comes later. APPROVED ,February 22, 2017. (SGD.) SARAH LUGERNA F. LIPUMANO-GARCIA Acting Vice Mayor & Presiding Officer (SGD.) BENJAMIN G. CAJUDO II City Councilor (SGD.) NOEL Y. ATIENZA City Councilor (SGD.) EDUARDO G. GUERRERO City Councilor (SGD.) ALREUELA M. BUNDANG-ORTIZ City Councilor (SGD.) EDNA A. ELANE City Councilor EMERITO LINUS D. BACAY City Councilor (absent) EDUARDO J. PIANO City Councilor (opposed) (SGD.) BASILIO D. PALO City Councilor (SGD.) JEROME MICHAEL S. BACAY City Councilor (SGD.) RANDY C. SIONZON President, Liga ng mga Barangay EGMIDIO M. GONZALES, JR. Indigenous People Mandatory Representative (absent) ATTEST: (SGD.) MILDRED C. MONJE Temporary Council Secretary APPROVED BY HIS HONOR, THE ACTING CITY MAYOR ON FEBRUARY 27, 2017 . (SGD.) AQUILINO Y. CORTEZ, JR. Acting City Mayor ATTEST: (signed by representative) SHEILA R. PADILLA Secretary to the City Mayor ANNEX A Other Businesses Not Specified Above ANNEX B Cost of Room, Services and Procedures Tertiary Training Hospital Phic B ANNEX C Cost of Laboratory Out Patient Procedure ANNEX D Rates for Use of Olongapo City Convention Center ANNEX E Civil Registry Fees ANNEX F Olongapo City Traffic Violation Penalty Rates ANNEX G Fishing Vessels/Registration/Fishing License/Fisher Registration