An Ordinance Amending the Parañaque Revenue Code

May 7, 2009 PARAAQUE CITY ORDINANCE NO. 003-09 AN ORDINANCE AMENDING ORDINANCE NO. 04-22 (68) SERIES OF 2008 OTHERWISE KNOWN AS THE REVENUE CODE OF PARAAQUE Sponsored by: Coun. Giovanni E. Esplana, Coun. Jose Enrico T. Golez, Coun. Carlito D. Antipuesto, Coun. Eric L. Olivarez, Coun. Conchita S. Bustamante, Coun. Florante C. Romey, Jr., Coun. Florencia N. Amurao, Coun. Norberto A. Bonsol, Coun. Rufino M. Allanigue, Coun. Valmar C. Sotto, Coun. Raquel C. Gabriel, Coun. Joan V. Densing, Coun. Jaime N. Delos Santos, Coun. Jason P. Webb, SK Pres. Marinelle P. Formentera WHEREAS , when the different Revenue Ordinances of the City of Paraaque was codified, the rate of taxes imposed in business therein was not increased; WHEREAS , at the time of its codification, business that are of recent innovations were not included in the definitions and which needs to be included so that the appropriate rate of tax may be applied; WHEREAS , there is likewise a need to amend Business Permit Fees to include new types of business and activities; WHEREFORE, BE IT ORDAINED as it is hereby ordained by the Sangguniang Panlungsod of Paraaque, in session assembled that: SECTION 1. Short Title . This Ordinance shall be known and cited as "An Ordinance Amending the Paraaque Revenue Code." SECTION 2. Scope . The amendments introduced herein shall form part of the City of Paraaque Revenue Code. SECTION 3. Amendment by Addition. ARTICLE H. Graduated Tax on Business. Section 2H.01 part (I) is hereby amended to included call centers and Business Process Outsourcing as amended, said section shall now read as follows: "As used in this Article the term "contractor" shall include general engineering, general building and specially contractors as defined under applicable laws, fulling, demolition, and salvage work contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system and a gas or electric light, heat, or establishments; proprietors or operators or establishments for repairing. Repainting, upholstering washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber and sawmills under contract of saw or cut logs belonging to others; a proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operator of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinic, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishment; photographic studios; funeral parlor; proprietors or operators of hotels, motels, and lodging houses; proprietors or operators of arrester and stevedoring, warehousing, or forwarding establishments, master plumber, smiths and house or sign painters, printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspapers, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisement; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film, owners, lessors and distributors, call centers, and business process outsourcing (BPO) ." SECTION 4. Amendment by Addition . Section 2H.02. Imposition of Tax is hereby amended by the addition of sub paragraph (j) Tax on Information Technology and Enterprises in the Tourism Ecozone registered with the Philippine Economic Zone Authority (PEZA). CAIHTE j.01 Definition of Terms . Information Technology or "IT" is collective term for the various technologies involved in processing and transmitting information which include computing, multimedia, telecommunications, micro-electronics, and their dependencies while enterprise refers to locator of PAGCOR in the proclaimed Ecozone of PEZA. j.02 Administrative Provision . All IT Registered Enterprise including those in the designated Ecozone in the Special Investment District within the City of Paraaque is enjoying tax incentives granted by the Philippine Economic Zone Authority (PEZA) shall be subject to pay Mayor's Permit and other city regulatory measures. j.03 Imposition of Tax . All PEZA Registered Enterprises shall pay the tax at the rate of two per cent (2%) based on gross income earned. The PEZA IT and Tourism Enterprises shall furnish the following financial documents: 1. Certification from PEZA that the enterprise is a bonafide registered PEZA Enterprise. 2. Quarterly Income Tax Return showing its gross income earned on such period and the amount representing the two per cent (2%) share of City of Paraaque. j.04 Time and Manner of Payment . PEZA Registered Enterprises shall pay quarterly tax on the two per cent share of City of Paraaque within forty-five (45) days after the close of each of the first three (3) quarters and a final adjustment income tax return covering the entire taxable year, not later the fifteenth (15th) day of the fourth month, following the close of the taxable year, whether calendar or a fiscal year accounting period. SECTION 5. Further Amendments to Article H . Further amendments to Article H. The following sections shall be in addition to Article H. Section 2H.06. Surcharge for Late Payment . Failure to pay the tax herein set forth shall be subject to a surcharge of twenty five percent (25%) of the original amount of the tax due. Such surcharges to be paid at the same time in the same manner as the tax due. Section 2H.07. Interest on Unpaid Tax . In addition to the surcharges imposed herein, there shall be an imposed interest of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid. Section 2H.08. Penalty . Any violation of the provisions of this article shall be penalized with a fine of Five Thousand Pesos for each violation. Failure to pay the fines herein shall result in the prosecution of the violators before the city courts and punished with fine of Five Thousand Pesos and/or imprisonment of not less than one (1) month not more than six (6) months at the discretion of the Court. SECTION 6. Chapter III . Permit and Regulatory Fees is amended to include as follows: Business that use Electronic Communications or Require Sanctions by PAGCOR. 1. Enterprise Sanctioned by PAGCOR to operate on-line gaming, interned games of chance using electronic machines or apparatus that accept currency in order to play plus additional Php500.00 per electronic machines or apparatus Php10,000.00 2. Lotto and Off-Track Betting Stations Php2,000.00 3. Gaming Parlors Licensed by PAGCOR Php40,000.00 4. Bingo Parlors Sanctioned by PAGCOR Php10,000.00 5. Other special events such as but not limited to poker tournaments where participants are required to pay an entrance fee and which are sanctioned by PAGCOR for a specific period A. Not more than seven (7) days Php5,000.00 B. more than seven (7) days but not more than fourteen Php10,000.00 C. More than fourteen days Php15,000.00 6. PAGCOR Sanctioned Poker Parlor Php40,000.00 SECTION 7. Chapter III, Article I, Section L Permit. Fees for excavation Section 3L.01. Imposition of Fee. The following fees on every person who shall make or cause to be made by any excavation on public or private sheets within this is hereby revised to read as follows: ARTICLE L. Permit Fee for Excavation Section 3L.01. Imposition of Fee . There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this city. 1. Processing Fee a) For water house connections - P390.00 b) For all other excavations - 650.00 2. Excavation Permit Fee 2.1 Underground Utility Lines a) For a maximum width of trench of 0.50 m. a.1) First 50 linear meter length of Excavation and below - 650.00 a.2) Over 50 linear meter width of trench - 20.00/l.m. b) Excess over 0.50 meter width of Trench - 20.00/sq.m. 2.2 For foundations of structures - 26.00/sq.m. 2.3 For road concreting/blocking and Asphalt pavement - 6.5/sq.m. 2.4 For installation of wooden/concrete utility poles - 130.00/pole 3. Restoration Deposit The restoration deposit shall be based on the following schedule: a) Concrete Pavement Per square meter or fraction thereof a.1) 9" thickness - P1235.00 a.2) 8" thickness - 1122.00 a.3) 7" thickness - 1019.00 a.4) 6" thickness - 925.00 a.5) 4" thickness - 764.00 Concrete Sidewalk - 764.00 Macadam Pavement - 520.00 b) Asphalt Pavement b.1) 2" thickness - 676.00 c) Curb and Gutter - 520.00 4. Maintenance Deposit a. Concrete Pavement Per square meter or fraction thereof a.1) 9" thickness - P309.00 a.2) 8" thickness - 280.00 a.3) 7" thickness - 254.00 a.4) 6" thickness - 231.00 a.5) 4" thickness - 191.00 b. Asphalt - 169.00 c. Macadam - 65.00 d. Curb and Gutter - 130.00 Section 3L.02. Time and Manner of Payment . The fees imposed herein shall be paid to the City Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. A cash deposit in an amount equal to Five Thousand Pesos (P5,000.00) shall be deposited with the City Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the City Government in case the restoration to its original form of the street excavated is not made within thirty (30) days after the purpose of the excavation is accomplished. Section 3L.03. Administrative Provisions . (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the streets of the City of Paraaque unless a permit shall have been first secured from the Officer of the City Mayor specifying the duration of the excavation. (b) The City Engineer/City Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the City Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. (c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. (d) The excavator or its contractor shall restore back the streets/roads to its original form which must be in concrete or of the same thickness and quality. Otherwise, the City Engineering Office shall use the deposit to make the said restoration. SECTION 8. Chapter IV, Article B, Section 4B.01 . Civil Registry Fees is hereby amended to read as follows: a. MARRIAGE FEES Section 4B.01. Imposition of Fees . The following fees shall be collected for the services rendered by the Civil Registrar of Paraaque. 1. Filing Fee for Application of Marriage License Php100.00 2. Marriage License Fee 50.00 For registration of the following: 1. Certificate of Live Birth 2. Certificate of Marriage Php100.00 3. Certificate of Death 4. Certificate of Foundling Exempt 5. Adoption/Rescission of Adoption 800.00 6. Legitimation by Reason of subsequent marriage of parents 300.00 7. Acknowledgment of Paternity 100.00 8. Judicial Recognition/Acknowledgment 800.00 9. Court decision on guardianship of Minor 500.00 10. Processing Fee P.D. 9255 100.00 11. Supplemental Report on entry or certificate of live birth, certificate of marriage, certificate of death 300.00 12. Emancipation of Minor 300.00 13. Court decision impugning, denying, revoking recognition 500.00 14. Ante-Nuptial Agreement/Pre-marriage settlement Php1,000.00 15. Court Order for the annulment of Marriage 1,000.00 16. Legal Separation/Revival of Former Property Regime 1,000.00 17. Court Order on Presumptive Death of Absentee Spouse 1,000.00 18. Affidavit of Reappearance 300.00 19. Affidavit of Election of Citizenship Repatriation/Renunciation 1,000.00 20. Naturalization/Cancellation of Naturalization Certificate 1,000.00 21. Aliases 500.00 22. Court Order for Correction of Entries/Change of First Name 500.00 23. Other Legal Instruments 300.00 24. Other Court Decrees 300.00 For issuance of Certified True Copies of existing Civil Registry Records: 1. Certified Copies of Civil Registry Documents Php70.00 2. Solemnization Fee 150.00 3. Court Orders, Legal Instruments & Petitions (R.A. 9048) per page 50.00 4. And Other Registered/Supporting Documents (per page) 50.00 Other Fees and Charges: 1. Application for Marriage License Forms (per set) 50.00 2. Civil Registry Forms-Birth, Marriage, Death, Fetal Death & Founding Certificate (per set) FREE 3. Certified Transcriptions 200.00 4. Certification of No Record on File 100.00 5. Late Registration Fee for Certification of Live Birth, 10 years old and above 100.00 6. Late Registration Fee for Marriage & Death Certificates 100.00 7. Issuance of Civil Registry Document in Security Paper 90.00 8. Advance transmittal to NSO 150.00 9. Processing Fee for Out-of-Town Registration 150.00 Burial Fee: 1. Burial Fees Php100.00 2. Transfer of Cadaver 200.00 3. Fee for exhumation of Cadaver 200.00 4. Fee for removal of cadaver 200.00 5. Fee for cremation 500.00 6. Entrance from other city/municipality 100.00 7. Transfer to other city/municipality 200.00 8. Annual rental fees for public cemetery lot or grave (6 yrs. old below) 50.00 9. Annual rental fees for public cemetery lot or grave (7 yrs. old and above) 100.00 10. Interment 100.00 Section 4B.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 other government agency. b. Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades I a n public school. c. Burial permit of a pauper, per recommendation of the City Mayor. HEITAD Section 4B.03 Time of Payment . The fees shall be paid to the City Treasurer before the registration of a document or issuance of the license or certified copy of local registry or document. Section 4B.04 Administrative Provision . A marriage license shall not be issued unless a certification is issued by the family Planning Coordinating Council that the applicants have undergone lectures on family planning. SECTION 9. Amendments to Chapter V: City Charges . Chapter V is amended by introducing Article H after the last Article G thereon: Article H. Environmental Protection Management Charges . Section 5H.01. There is hereby imposed an Environmental Protection Management Charges on the following: a. Residential Structures on a lot or improvements with an area of less than 100 sq. meters Php250.00 b. Residential structures on a lot or improvements with an area of more than 100 sq. meters but not more than 200 sq. meters 500.00 c. Residential structures on a lot or improvements with an area of more than 200 square meters but not more than 499 square meters 750.00 d. Residential structures on a lot or improvements with an area of 500 meters or more 1,000.00 Section 5H.02. Time and Manner of Payment . The Environmental Protection Management Charges shall be due and payable on the first day of January of each year. The same way however be paid, at the discretion of the Taxpayer, without penalty/interest 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. The City Treasurer will collect these charges together with the payment of Real Property Tax. SECTION 10. Article E. City Hospital Services Fees . Section 5E.01. is hereby amended to read as follows "Imposition of City Hospital Services Fees at the Florencio V. Bernabe Sr. Memorial Hospital. The revised schedule of Fees is hereby imposed for services and facilities rendered at the Florencio V. Bernabe Sr. Memorial Hospital. Clinical Laboratories Fees: Amount CBC w/Platelet CBC 160.00 Platelet 140.00 Bleeding time 80.00 Clotting time 80.00 Blood typing (ABO, RH) 70.00 Crossmatching 150.00 HGB/HCT 130.00 ESR 70.00 Urinalysis 80.00 Pregnancy Test 150.00 FBS/RBS/HGT 150.00 Cholesterol 170.00 BUN 150.00 Creatinine 170.00 Uric Acid 170.00 Triglycerides 190.00 HDL/SGPT 250.00 SGOT/SGPT 170.00 CTBT 160.00 HBSAG 120.00 Sodium 150.00 Potassium 150.00 Calcium 90.00 Alkaline phosphatase 170.00 Chloride 150.00 RADIOLOGY: Chest PA 270.00 Lordotic View or Spot Firm 230.00 Chest APL-below 1 y/c 245.00 Chest APL-pedia 300.00 Thoracic Cage 350.00 Zygomatic Bone 300.00 Coccyx AP 350.00 Plain Abdomen AP 270.00 Pelvic AP 270.00 Hip Joint AP 325.00 APICO 230.00 Paranasal Sinuses 300.00 Shoulder 230.00 Forearm APL 250.00 Elbow APL 230.00 Hand AP/O 230.00 Knee Joint AP/L 250.00 Femur AP/L 270.00 Leg AP/L 270.00 Ankle Joint AP/L 220.00 Foot AP/O 250.00 Lumbo Sacral AP/L 350.00 KUB-Plain 260.00 Thoraco Lumbar AP/L 350.00 Lateral Decubitus Chest 270.00 Temporo Mandible Joint-TMJ 340.00 Cervical Spine AP & Lateral 300.00 Wrist Joint 220.00 KUB I VP 600.00 Esophagram 300.00 Pelvimetry AP/L 350.00 Barium Swallow 400.00 Barium Enema 650.00 Upper GI Series 600.00 Oral Chole 420.00 Chole GI series 600.00 T-TUBE Cholangiography 500.00 Babygram 350.00 ECG 350.00 MAMMOGRAPHY 1,800.00 ULTRASOUND: Pelvic 300.00 TransV 300.00 Breast 300.00 Thyroid 300.00 Liver & Gall Bladder-Hepato bill 300.00 Bio Physical Scoring (BPS) 300.00 Prostate 300.00 Cranial 300.00 Pancreas 300.00 Kidneys-renal 300.00 KUB 300.00 Upper Abdomen 300.00 Lower Abdomen 300.00 Abdominal 300.00 DENTAL CHARGES: Prophylaxis 170.00 Filing 130.00 Extraction 130.00 CHARGES AT OUTPATIENT SECTION: Amount Registration 30.00 Lost Card 50.00 Reconstructed Birth Certificate 50.00 Clinical Abstract 50.00 Photocopy of Documents 2.00/Page Supplies for Paps Smear 50.00 Internal Exam/Rectal Exam 15.00 Suturing Fee 130.00 Removal of stitches or dressing 30.00 Casting Fee/Removal of Cast 200.00 Insertion/Removal of Foley Catherization 160.00 Supplies for Proctoscopy Exam 80.00 ROOM & BOARD: Service Ward 200.00 Private Ward 300.00 Semi-private-non-aircon 300.00 Semi-private-aircon 450.00 Private Room 750.00 PHIC Ward 300.00 OTHER FEES: Nursery Fee 180.00 Ortho Pack 1,050.00 Lumbar Top Set-Adult 170.00 Lumbar Top Set-Pedia 190.00 Thoracentesis Set 220.00 Anesthesia Set-Spinal 150.00 Anesthesia Set-GA 300.00 Delivery Room Fee 260.00 Skin Prep-Major OR 100.00 Umbilical Catherization 560.00 Major OR Fee 560.00 Thoracostomy Set 1,000.00 IV Insertion 10.00 NGT Insertion 150.00 Incubator (per day) 130.00 Intensive Care Unit (per day) 520.00 Ventilator 390.00 Cardiac Monitor 75.00 Pulse Oximeter 80.00 Defilibilator 75.00 ECG 170.00 Conduction Fee (ambulance) within Metro Manila 800.00 Additional P50.00 for every kilometer outside MM Private Patient for Elective surgery (Deposit) With PHIC 3,000.00 Without PHIC 5,000.00 Section 5E.02. Time and Manner of Payment . The fees herein prescribed shall be paid upon application or after the extension of service. Except in case of elective surgery of private patient who shall be requested to make a deposit as above set forth, no deposit shall be required in emergency cases requiring immediate attention. Section 5E.03. EXEMPTIONS . Residents who are certified as indigent by the designated City Official, shall, upon approval of the City Mayor, be exempted from the payment of any of all fees in this schedule. An indigent is one where combined family income does not exceed Fifty Thousand (P50,000.00) per year, or in the poverty line index establishment by NEDA, whichever is higher. Section 5E.04. Creation of SPECIAL ACCOUNT . There is hereby created a Special Account in the General Fund which shall be maintained where all the fees and charges collected by the Florencio M. Bernabe Sr. Memorial Hospital as herein set forth shall be properly deposited and shall be utilized only for the purchases of medicine, medical supplies, payment of utilities, diesel and gasoline expenditures of ambulances and vehicles of the Hospital, Honorarium of Doctors and Nurses called upon to render services on part or full time basis as consultants and residents, training expenditures of the Hospital Staff and other specialized hospital equipments required of a tertiary level hospital, in accordance with the existing Commission on Audit (COA) rules and regulations. Any savings during the fiscal year after deducting these described expenditures, shall form part of the general fund of the City. SECTION 11. Separability Clause . If for any reason, any section or provisions of this Amendatory Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 12. Effectivity . This Ordinance shall take effect after publication in a newspaper of general circulation in the City of Paraaque. aDSIHc Done this 7th day of May, 2009 at Paraaque City. CERTIFIED BY: (SGD.) ATTY. LINO C. SANDIL City Council Secretary SPONSORED BY: (SGD.) GIOVANNI E. ESPLANA City Councilor (SGD.) JOSE ENRICO T. GOLEZ City Councilor (SGD.) FLORANTE C. ROMEY, JR. City Councilor (SGD.) JAIME N. DELOS SANTOS City Councilor (SGD.) FLORENCIA N. AMURAO City Councilor (SGD.) NORBERTO A. BONSOL City Councilor (SGD.) RAQUEL C. GABRIEL City Councilor (SGD.) CONCHITA S. BUSTAMANTE City Councilor (SGD.) JOAN VILLAFUERTE-DENSING City Councilor (SGD.) VALMAR C. SOTTO City Councilor (SGD.) JASON P. WEBB City Councilor (SGD.) CARLITO D. ANTIPUESTO City Councilor (SGD.) ERIC L. OLIVARES City Councilor (SGD.) RUFINO M. ALLANIGUE City Councilor (SGD.) MARINELLE P. FORMENTERA SK President CONCURRED BY: (SGD.) EDWIN R. BENZON City Councilor Sick Leave VENESA L. SALIC City Councilor Official Business TEODORO C. VIRATA, JR. Liga President ATTESTED BY: (SGD.) GUSTAVO S. TAMBUNTING City Vice Mayor/Presiding Officer APPROVED BY: (SGD.) FLORENCIO M. BERNABE, JR. City Mayor n Note from the Publisher: Copied verbatim from the official copy.