Revenue Code of the City of Parañaque

December 22, 2004 PARAAQUE ORDINANCE NO. 22-04 PROPONENT: Coun. Gustavo S. Tambunting CO-PROPONENTS: Coun. Carlito D. Antipuesto Coun. Jose Enrico T. Golez Coun. Ricardo L. Baes, Jr. Coun. Norberto A. Bonsol Coun. Edward R. Co Coun. Jaime N. Delos Santos AN ORDINANCE CODIFYING THE TAX ORDINANCES, REGULATORY FEES AND USER CHARGES IN THE CITY OF PARAAQUE WHEREAS, the revenue imposition of the City of Paraaque is found in numerous ordinances adopted by the Sangguniang Panlungsod on different occasions; WHEREAS, the rate of tax imposed on business amusement tax, tax on delivery vans, tax on printing and publication through several ordinances has not been increased and was adopted in this ordinance as part of the codification process; WHEREAS, the imposition on business permits, regulatory fees, and user charges relied on the obsolete Metro Manila Commission ordinance and was necessarily updated to harmonize with the cost of inspection, cost of the services and cost of materials and equipment used; the indicators in the imposition of fees and charges; WHEREAS, through the process of codification, the taxpayer of Paraaque will now be provided with a single source of reference that will properly inform of what the rate of tax imposed on their business or property as well as the regulatory fees and user charges that is due to the city government of Paraaque; WHEREAS, the city government of Paraaque through this codified revenue imposition will be provided with a dynamic revenue base able to provide the funds that services to the people and the community known as Paraaque will require. SICDAa NOW THEREFORE: BE IT ORDAINED, AS IT IS HEREBY ORDAINED by the Sangguniang Panlungsod of Paraaque, in Session assembled that: SECTION 1. This ordinance shall be known as the Revenue Code of the City of Paraaque. SECTION 2. All taxes, fees and charges imposed under this ordinance are hereby ratified and approved accordingly. SECTION 3. This ordinance shall take effect after the required publication and posting has been complied with. SECTION 4. Repealing Clause . All ordinances, tax measures or resolutions inconsistent with the provisions of the Revenue Code of the City of Paraaque are hereby deemed repealed, amended or modified accordingly. ENACTED this 22nd day of December, 2004 at Paraaque City, Metropolitan Manila. CERTIFIED BY: (SGD.) COUN. GUSTAVO S. TAMBUNTING Temporary Presiding Officer SPONSORED BY: (SGD.) COUN. GUSTAVO S. TAMBUNTING Chairman, Committee on Appropriations CO-PROPONENTS: (SGD.) CARLITO D. ANTIPUESTO City Councilor (SGD.) RICARDO L. BAES, JR. City Councilor (SGD.) JOSE ENRICO T. GOLEZ City Councilor (SGD.) EDWARD R. CO City Councilor (SGD.) NORBERTO A. BONSOL City Councilor (SGD.) JAIME N. DELOS SANTOS City Councilor CONCURRED BY: GIOVANNI E. ESPLANA City Councilor (SGD.) LORNA L. CAMPANO City Councilor (SGD.) PABLO M. GABRIEL City Councilor (SGD.) VALMAR C. SOTTO City Councilor JOAN VILLAFUERTE DENSING City Councilor (SGD.) FIDELINO G. BENZON, JR. City Councilor (SGD.) FRANCISCO G. DELA CRUZ City Councilor (SGD.) CONCHITA S. BUSTAMANTE City Councilor (SGD.) FLORANTE C. ROMEY, JR. City Councilor (SGD.) CLEMENTE M. ADVINCULA Liga President (Absent) JOHN PAOLO MARQUEZ SK President ATTESTED BY: (SGD.) ATTY. LINO C. SANDIL City Coun. Secretary APPROVED BY: (SGD.) FLORENCIO M. BERNABE, JR. City Mayor REVENUE CODE OF THE CITY OF PARAAQUE Be it ordained by the Sangguniang Panlungsod of the City of Paraaque, that CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title. This ordinance shall be known as the Revenue Code of the City of Paraaque. SECTION 1A.02. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this City. ARTICLE B Construction of Provisions SECTION 1B.01. Words and Phrases Not Herein Expressly Defined. Words and Phrases embodied in this Code not herein specifically defined shall have the same definitions as found in R.A. 7160, otherwise known as the Local Government Code of 1991. SECTION 1B.02. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions: (a) General Rules. All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number. Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time. In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time. The time which an act is to be done as provided 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 in the computation and the business day following shall be considered the last day. (e) References. All references to chapters, articles or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections. If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. ARTICLE C Definition of Terms SECTION 1C.01. Definitions. When used in this Code: (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; (b) Charges refer to pecuniary liability, as rents or fees against persons or property; (c) Cooperative is a duly registered association of persons, with a 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. (d) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participation) ,associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations 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; IHCDAS 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. (e) Barangay Micro Business Enterprise herein after referred to as BMBE, refers to any business entity or enterprise engaged in the production, processing or manufacturing of products or commodities, including agro-processing, trading and services, whose total assets including those arising from loans but exclusive of the lands on which the particular business entity's office and equipment are situated, shall not be more than Three Million Pesos (P3,000,000.00). (f) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties. (g) Franchise is 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; (h) 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 payment actually received during the taxable quarter 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). CIaASH (i) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. (j) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. (k) Municipal Waters include not only streams, lakes and tidal waters within the city, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves, or fishery reserves but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities. (l) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. (m) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (n) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; (o) Rental means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing. (p) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents of the province, city or municipality where they have their legal residence principal place of business or where they conduct their principal business or occupation. (q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. IaCHTS (r) Services 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. (s) Tax means an enforced contribution, usually monetary in form, levied by the law-making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. (t) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water. CHAPTER II City Taxes ARTICLE A Real Property (Taken from Ordinance No. 129 series of 1992) SECTION 2A.01. Imposition of the Basic Real Property Tax. There is hereby levied an annual ad valorem tax at the rate of Residential one percent (1%),Commercial two percent (2%),Industrial two percent (2%),Agricultural one percent (1%) and Special one and one half percent (1 1/2%) of the assessed value of real property, such as lands, buildings, machinery and other improvements affixed or attached to real property located in this city. SECTION 2A.02. Additional Levy on Real Property for the Special Education Fund (SEF). There is hereby levied a one percent (1%) tax on the assessed value of real property which shall be in addition to the basic real property. The proceeds thereof shall accrue exclusively to the Special Education Fund (SEF). SECTION 2A.03. Exemptions. The following are exempted from payment of the basic property tax and SEF tax: (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; (b) Charitable institutions, churches, and parsonages or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; (c) All machineries and equipment that are equally, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; (d) All real property owned by duly registered cooperatives as provided for under R.A. 6938; and (e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein and pursuant to Section 234 of the LGC, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January 1, 1992. SECTION 2A.04. Time of Payment. The real property tax herein levied together with the additional levy on real property for the special Education Fund (SEF) shall be due and payable on the first 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 and the additional SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior years' delinquencies; interests and penalties, if any, and only after said delinquencies are settled may tax payment be credited for the current period. SECTION 2A.05. Tax Discount for Advance and Prompt Payment. (Taken from Ordinance No. 02-17) The above mentioned discount shall only be granted to properties without any delinquency. a) Advance Payment refers to full payment in advance of the real property tax equivalent to at least one (1) year before the taxable year. An advance payment discount of twenty percent (20%) of the tax due shall be granted to taxpayers who will pay the real property tax in full for the next taxable year if such payment is made at any time during the period December 1 to 15 of the current year. If the advance payment is made for the full one year real property tax is made on December 16 to 31 of the current year, the taxpayer shall be entitled to a sixteen percent (16%) discount on the value of the real property tax. IcHAaS b) Prompt Payment refers to payment of the real property tax equivalent to at least one (1) whole quarter made on or before the first twenty (20) calendar days of any taxable quarter of the current year. Any taxpayer who shall pay the real property tax due for the quarter at any time during the first twenty calendar days of each quarter shall be entitled to a discount of ten percent (10%) of the value of the quarterly tax due. SECTION 2A.06. Collection and Distribution of Proceeds. The collection of the real property tax with interest thereon and stated 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 that the Barangay Treasurer is properly bonded for the purpose: Provided, further, that the premium on the bond shall be paid by the City Government. The proceeds of the basic real property tax, including interest thereon, and 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: 1. Seventy percent (70%) shall accrue to the General Fund of the City; 2. Thirty percent (30%) shall be distributed among the component barangays of the city where the property is located in the following manner: a. Fifty percent (50%) shall accrue to the barangay where the property is located. b. Fifty percent (50%) shall accrue equally to all component barangays of this city. The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within ten (10) days after the end of each quarter, without 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 for this purpose. The proceeds of the additional one percent (1%) SEF tax 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 as determined and approved by the city school board. SECTION 2A.07. Administrative Provisions. (a) On the Collection of the Real Property Tax 1. Assessor to Furnish Treasurer with Assessment Roll. The City Assessor shall prepare and submit to the City Treasurer on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. 2. Notice of Time for Collection of Tax. The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Article, post the notice of the date when the tax may be paid without interest at a conspicuous and publicly accessible place at the city hall. Said notice shall likewise be published in newspaper of general circulation in the locality once a week for two (2) consecutive weeks. AHDTIE 3. 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. 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 Sec. 2A.07 of this code. c. In the event that the protest is finally decided in favor of the taxpayer, the amount of portion of the tax protested shall be refunded to the protester, or applied as tax credit against his existing or future tax liability. d. In the event that the protest is denied or upon lapse of the sixty (60)-day period prescribed in subparagraph a, the taxpayer may, within sixty (60) days from 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 therefore together with copies of the tax declaration and such affidavits or documents in support of the appeal. SIcEHC 4. Repayment of Excessive Collection. When an assessment of basic real property tax, or any tax levied under this Article, is found to be illegal or erroneous and tax is accordingly reduced or adjusted, the taxpayer may file a written claim or refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, 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 therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 5. Notice of Delinquency in the Payment of the Real Property Tax. a. When the real property tax or any other tax imposed under this Article becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the hall and in a publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also 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 became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that any time before the distraint of personal property, payment of tax with surcharges, interests, and penalties may be made in accordance with Sec. 2A.09 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. SIcCEA 6. Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other levies under this Article, 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. 7. City Government's Lien. The basic real property tax and any other tax levied under this Article constitutes a lien on the property subject to tax, superior to all lien, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and related interests and related interests and expenses. 8. Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under this Article, real property subject to such tax may be levied upon through issuance of a warrant 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 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 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 Registry 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 on the levy to the Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. 9. 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 three (3) years from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. 10. Advertisement and Sale. Within thirty (30) days after the 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 effected by posting a notice at the main entrance of the city hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive 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 date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sales shall be held either at the main entrance of the city hall, 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 of the sale to 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. Provided, however, that proceeds of the sales in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. 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 of advertisement and sale. 11. Redemption of Property Sold. Within one (1) year from date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative shall have the right to redeem the property upon payment to the 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 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. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The City Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon and expenses of sale. 12. Final Deed to Purchaser. In case the owner or person having legal interest therein fails to redeem the delinquent property 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. 13. 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 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 the proceedings which shall be reflected upon the records of his office. It shall be the duty of Register of Deeds upon the records of his office 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 owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer the full amount of the real property tax and the related interest, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the city. 14. Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlungsod may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding subsection at public auction. The proceeds of the sale shall accrue to the General Fund of the City. 15. Further Distraint or Levy. Levy may be repeated if necessary until the full amount due, including all expenses, is collected. 16. Collection of Real Property Tax Through the Courts. The City Government may enforce the collection of the 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 in subsection (c) 21 of Sec. 2A.08. a. The City Treasurer shall furnish the City Legal Office a certified statement of delinquency who, within thirty (30) days after receipt, shall file the civil action in the name of the city, the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed Three Hundred Thousand Pesos (P300,000.00) the competent court is the City Trial Court and where the amount is in excess of Three Hundred Thousand Pesos (P300,000.00),the proper court is the Regional Trial Court. TAHCEc b. Where cognizable in an inferior court, the action must be filed in the city where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff LGU shall file the complaint in the city where the property is situated. c. 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. 17. Action Assailing Validity of Tax Sale. No court shall entertain 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 the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be refunded to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive right of the delinquent owner of real property or the person having legal interest therein have been impaired. 18. 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 propio 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 court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. 19. 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 in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies where incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. (d) Special Provisions. 1. Condonation or Reduction of Real Property Tax and Interest. In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or 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 Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the city affected by the calamity. 2. Condonation or Reduction of Tax by the President of the Philippines. The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the city. 3. Duty of Register of Deeds and Notaries Public to Assist the City Assessor. It shall be the duty of the Register of Deeds and 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 acknowledged before them. 4. Insurance Companies to Furnish Information. Insurance companies are hereby required to furnish the City Assessor 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. aHTcDA 5. Fees in Court Actions. As provided for in Sec. 280 of the Local Government Code all court actions, criminal or civil, instituted at the instance of the City Treasurer shall be exempt from the payment of court and sheriff's fees. 6. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to City. As provided for in Section 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, shall be exempt from the documentary stamp tax and registration fees. 7. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees. As provided for in Sec. 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. 8. Sales and Forfeiture Before Effectivity of this Code. Tax delinquencies incurred, and sales and forfeitures by delinquent real property effected, before the effectivity of this Code shall be governed by the provisions of applicable ordinance or laws then in force. SECTION 2A.08. Interest on Unpaid Real Property Tax. Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Sec. 21.05, 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. In no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2A.09. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts. 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-assesses 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 a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not less than one (1) nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. AIcECS The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Article to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall upon conviction be punished by a fine of not less than One Thousand Pesos (P1,000.00),nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine punishment, at the discretion of the court. SECTION 2A.11. Penalties for Failure to Dispose the Delinquent 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, any other local official whose acts hinder the prompt disposition of delinquent property at public auction shall, upon conviction the subject to a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not less than one (1) month nor more than six (6) months or both such fine and imprisonment at the discretion of the court. cITCAa ARTICLE B Tax Transfer of Real Property Ownership (Taken from Ordinance No. 131 Series of 1992) SECTION 2B.01. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter, or any other mode of transferring ownership of title at the rate of fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property or the fair market value/zonal value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The fair market value as used herein shall be reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panglungsod. SECTION 2B.02. Exemptions. The sale, transfer or other disposition of real property pursuant to R.A. 6657 shall be exempt from this tax. Likewise, all Socialized Housing Projects as defined under Section 3 paragraph r) of Republic Act No. 7279 otherwise known as the Urban Development and Housing Act of 1992 within this City are hereby granted exemption from payment of taxes on the transfer of real property ownership. SECTION 2B.03. Time of Payment. It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the City Treasurer the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. SECTION 2B.06. Administrative Provisions. (a) The Registrar of Deeds of the city shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one. (b) Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within sixty (60) days form the date of notarization. ARTICLE C Tax on Printing and Publication (Taken from Ordinance No. 139 Series of 1992) SECTION 2C.01. Imposition of Tax. There is hereby levied a tax at the rate of fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, poster, leaflets, handbills, certificates, receipts, pamphlets, and other of similar nature. acCTSE In the case of a newly started business, the tax shall be one-twentieth (1/20) of the fifty percent (50%) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 2C.02. Exemptions. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references shall be exempt from the tax herein imposed. SECTION 2C.03. Time of Payment. The tax imposed in this Article shall be due and payable on each year to the City Treasurer within the first twenty (20) days of January; in the case of a newly started business, the tax shall be paid and before the business starts to operate. ARTICLE D Franchise Tax SECTION 2D.01. Definition. When used in this Article, franchise is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivision may impose on the interest of public welfare, security and safety. SECTION 2D.02. Imposition of Tax. There is hereby imposed a tax on business enjoying a franchise tax, at a rate of one half percent (50%) of one percent (1%) of the gross annual receipts, which shall include both cash, sales and sales on account realized during the preceding calendar year within this province, excluding the territorial limits of the city. In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent(1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. 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 corporation in case of corporations, or by any similar document in case of other types of business organization, shall be considered as capital investment. EDACSa (b) In the case of a branch or sales office in the city which commences business operations during the same year as the principal office but which is located in another locality, the paid-up capital referred in (a) shall mean the amount of the capital investment made for the said branch or sales office. (c) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds in the branch or sales office. SECTION 2D.03. Exemptions. The term business enjoying franchise shall not include holders of certificates of public convenience for the operation of public vehicles for reason that such certificates are not considered as franchises. SECTION 2D.04. Time of Payment. The tax imposed in this Article shall be due and payable in quarterly installments to the City Treasurer, within the first twenty (20) days following each quarter in the case of newly-started business the tax shall be paid before the business starts to operate. ARTICLE E Professional Tax (Taken from Ordinance No. 96-07 Series 1999) SECTION 2E.01. Imposition of Tax. There is hereby imposed 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 (P300.00) such as * SECTION 2E.02. Coverage. Professionals who passed the bar examinations or any board or other examination conducted by the Professional Regulation Commission (PRC) shall be subject to the professional tax. SECTION 2E.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 some other profession for which the tax has been paid. caTESD SECTION 2E.05. Time of Payment. The professional tax shall be payable annually, on or before the thirty-first (31st) day of January of each year to the City Treasurer. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. SECTION 2E.06. Place of Payment. Every person legally authorized to practice his profession in this City, and maintains his principal office thereat, shall pay his professional tax to the City Treasurer. SECTION 2E.07. Administrative Provisions. (a) A person who paid the professional tax shall be entitled to practice in any part of the Philippines without being subjected to any other national or local tax or fee the practice of such profession. (b) The City Treasurer before accepting payment of the tax, shall require the presentation of the valid Professional Licenses issued by the Professional Regulations Commission. (c) Any individual or corporation employing a person subject to the professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, survey's and maps, as the case may be, the number of the official receipt issued to him. ARTICLE F Amusement Tax on Admission SECTION 2F.01. Definitions. When used in this Article: (a) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun. (b) Amusement Places include theaters, cinemas, concert halls, and other places of amusements where one seeks admission to entertain oneself by viewing the show or performances. SDIaHE SECTION 2F.02. Imposition of Tax. There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses on amusement at the rate of thirty percent (30%) of the gross receipt from admission fees. In the case of boxing stadia the rate shall be at twenty percent (20%) of the gross receipt. SECTION 2F.03. Manner of Computing Tax. In the case of theaters or cinemas, the tax shall first 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. In the case of itinerant operator of similar modes of amusement, the tax herein prescribed shall be immediately after the last full show or performance. SECTION 2F.06. Administrative Provisions. (a) Filing of Return. Upon payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from the admission fees during the preceding month. (b) Forms of Tickets. The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission shall provide for himself with tickets which shall be serially numbered indicating therein the name of the amusement place and the admission price. The serial number must be printed on both ends of tickets such that when divided into two upon bring presented for admission, the serial number shall appear on both parts. The gatekeeper shall drop one-half of the torn ticket in a locked box or receptacle and the other half to be returned to the customer. The box or receptacle shall only be opened in the presence of a representative from the Office of the City Treasurer. (c) Registration of Tickets. All admission tickets which shall be sold to the public must first be registered with the Office of the City Treasurer and shall be stamped with the seal of said office. It shall be unlawful for any proprietor, operator and lessee of an amusement place to keep in his possession or have unregistered tickets in the amusement place. DCaEAS (d) Verification of Tickets. The City Mayor or City Treasurer shall, whenever they deem it necessary for the good of the service post their duly authorized inspectors at the gates of amusement places for the purpose of verifying all tickets sold thereat. Said duly authorized inspectors shall have access to all admission tickets being sold to the public from opening time of the amusement place up to closing time. ARTICLE G Annual Fixed Tax for Every Delivery Truck or Van (Taken from Ordinance No. 92-138 Series of 1992) SECTION 2G.01. Imposition of Tax. There is hereby imposed an annual fixed tax for every truck, van or any motor 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 within the territorial jurisdiction of Paraaque as follows: (a) Manufacturers or producers of, or dealers in, distilled spirits fermented liquors, softdrinks, cigars and cigarettes, delivering or distributing their products to sales outlets; or selling to consumers whether directly or indirectly within the city, per truck or van Seven Hundred (P700.00) (b) Manufacturers or producers of, or dealers in, products other than the above commodities delivering or distributing such commodities to sales outlets or selling to consumers whether directly or indirectly within the city, per truck or van Five Hundred Pesos (P500.00). SECTION 2G.02. Exemption. The manufacturers, producers, dealers, and retailers referred to in the preceding sections shall be exempt from the payment of the peddlers' tax in the sale of any merchandise or article of commerce imposable by the city. SECTION 2G.03. Time and Place of Payment. Tax imposed in this Article shall accrue on the first day of January and shall be paid to the City Treasurer within the first twenty (20) days of January of each year. HESIcT ARTICLE H Graduated Tax on Business (Taken from Ordinance No. 137 Series of 1992) SECTION 2H.01. Definitions. When used in this Article: (a) Advertising Agency all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. (b) Agricultural Products include the yield of the soil as corn, rice wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original for or not; The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural product as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styrophor or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over and which are still of value and marketable, like copra cake from copra or molasses from sugar cane; AEIcTD (c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun; (d) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; (e) Banks and Other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder; (f) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic liquors, whose daily production does not exceed two hundred gauge liters. (g) Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. (h) Cabaret/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 or before or after the dancing, and where professional hostesses or dancers are employed. (i) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation or any other juridical entity or association in a particular taxing jurisdiction. (j) Carinderia refers to any public eating place where foods already cooked are served at a price. IcTCHD (k) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of suck cockfights. (l) Contractor includes persons natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sales of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental facilities of such contractor or his employees. As used in this Article the term "contractor" shall include general engineering, general building and specialty contractors as defined under applicable laws, filling, 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 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 planing or surfacing and re-cutting of lumber and sawmills under contract of saw or cut logs belonging to others; 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 operators 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 establishments; photographic studios, funeral parlor; proprietors or operators of hotels, motels, and lodging houses; proprietors or operators of arrastre 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 newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors. The term "contractor" shall also include, but shall not be limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 231, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160, viz.: welding shops, service stations, white/blue printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration. (m) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market; EHCcIT (n) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading herein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. (o) Manufacturer includes every person who, by physical or chemical process, alter the exterior texture or form of inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw materials or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw materials or manufactured products with other materials or products of the same or of different kinds in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use or consumption. (p) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. (q) Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolleys cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes; DcCHTa (r) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolleys cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. (s) 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. (t) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than original or continuous distillation from mash, worth, wash, sap or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub or who keeps any other apparatus for the purposes of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as rectifier and as being engaged in the business of rectifying. (u) Restaurant refers to any place which provides food for the public and accepts orders from them at a price. This term includes caterers. (v) Retail means sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; (w) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water; (x) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure and/or discharge by vessel; (y) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. cTADCH SECTION 2H.02. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the City a graduated business tax in the amounts hereafter prescribed: (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commence of whatever kind or nature, in accordance with the following schedule: Amount of Gross Sales/Receipts for the Amount of Tax per Preceding Calendar Year: Annum Less than 10,000.00 165.00 10,000.00 or more but less than 15,000.00 220.00 15,000.00 or more but less than 20,000.00 302.00 20,000.00 or more but less than 30,000.00 440.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 825.00 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 1,650.00 100,000.00 or more but less than 150,000.00 2,200.00 150,000.00 or more but less than 200,000.00 2,750.00 200,000.00 or more but less than 300,000.00 3,850.00 300,000.00 or more but less than 500,000.00 5,500.00 500,000.00 or more but less than 750,000.00 8,000.00 750,000.00 or more but less than 1,000,000.00 10,000.00 1,000,000.00 or more but less than 2,000,000.00 13,750.00 2,000,000.00 or more but less than 3,000,000.00 16,500.00 3,000,000.00 or more but less than 4,000,000.00 19,800.00 4,000,000.00 or more but less than 5,000,000.00 23,100.00 5,000,000.00 or more but less than 6,500,000.00 24,375.00 6,500,000.00 or more At the rate of thirty seven and a half (37-1/2%) percent of one percent (1%) of the excess of 6,500,000.00 The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature than those enumerated under paragraph (c) of this Article. IAEcaH (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Gross Sales/Receipts for the Preceding Amount of Tax Per Annum Calendar Year Less than 1,000.00 19.00 1,000.00 or more but less than 2,000.00 35.00 2,000.00 or more but less than 3,000.00 53.00 3,000.00 or more but less than 4,000.00 76.00 4,000.00 or more but less than 5,000.00 105.00 5,000.00 or more but less than 6,000.00 128.00 6,000.00 or more but less than 7,000.00 151.00 7,000.00 or more but less than 8,000.00 174.00 8,000.00 or more but less than 10,000.00 197.00 10,000.00 or more but less than 15,000.00 231.00 15,000.00 or more but less than 20,000.00 281.50 20,000.00 or more but less than 30,000.00 341.00 30,000.00 or more but less than 40,000.00 462.00 40,000.00 or more but less than 50,000.00 693.00 50,000.00 or more but less than 75,000.00 1,040.00 75,000.00 or more but less than 100,000.00 1,386.00 100,000.00 or more but less than 150,000.00 1,964.00 150,000.00 or more but less than 200,000.00 2,541.00 200,000.00 or more but less than 300,000.00 3,465.00 300,000.00 or more but less than 500,000.00 4,620.00 500,000.00 or more but less than 750,000.00 6,931.00 750,000.00 or more but less than 1,000,000.00 9,240.00 1,000,000.00 or more but less than 2,000,000.00 10,500.00 2,000,000.00 or more At a rate of fifty percent (50%) of one percent (1%) The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this article. (c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1-1/2) of the rates prescribed under subsections (a),(b),and (d) of this Article: (1) Rice and corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural, marine, and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents, and medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School supplies; and (8) Cement For purposes of this provision, 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 rate prescribed under paragraphs (a),(b),and (d) of this Article. cACEHI (d) On retailers. Gross Sales/Receipts for the Preceding Year Rate of Tax Per Annum More than P30,000.00 but not over P400,000.00 2% More than 400,000.00 1% The rate of two percent (2%) shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in excess of the First Four Hundred Thousand Pesos (P400,000.00). However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts for the preceding calendar year does not exceed Fifty Thousand Pesos (P50,000.00) subject to existing laws and regulations. (e) On contractors and other independent contractors, in accordance with the following schedule: Gross Sales/Receipts for the Preceding Amount of Tax Per Annum Calendar Year Less than 5,000.00 27.50 5,000.00 or more but less than 10,000.00 61.60 10,000.00 or more but less than 15,000.00 104.50 15,000.00 or more but less than 20,000.00 165.00 20,000.00 or more but less than 30,000.00 275.00 30,000.00 or more but less than 40,000.00 385.00 40,000.00 or more but less than 50,000.00 550.00 50,000.00 or more but less than 75,000.00 880.00 75,000.00 or more but less than 100,000.00 1,320.00 100,000.00 or more but less than 150,000.00 1,980.00 150,000.00 or more but less than 200,000.00 2,640.00 200,000.00 or more but less than 250,000.00 3,630.00 250,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 400,000.00 6,160.00 400,000.00 or more but less than 500,000.00 8,250.00 500,000.00 or more but less than 750,000.00 9,250.00 750,000.00 or more but less than 1,000,000.00 10,250.00 1,000,000.00 or more but less than 2,000,000.00 11,500.00 2,000,000.00 or more At a rate of fifty percent (50%) of one percent (1%) For purposes of this section, the tax on general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. cSTHAC Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts of the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. (f) On banks and other financial institutions, at the rate of fifty percent (50%) of one percent (1%) of the gross receipts of the preceding calendar year derived from the interest commissions and discounts from lending activities, income from financial, leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. (g) The same rates of graduated taxes, viz.: Gross Sales/Receipts for the Preceding Amount of Tax Per Annum Calendar Year: Less than 1,000.00 P 20.00 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 80.00 4,000.00 or more but less than 5,000.00 100.00 5,000.00 or more but less than 6,000.00 120.00 6,000.00 or more but less than 7,000.00 140.00 7,000.00 or more but less than 8,000.00 160.00 8,000.00 or more but less than 10,000.00 200.00 10,000.00 or more but less than 15,000.00 300.00 15,000.00 or more but less than 20,000.00 400.00 20,000.00 or more but less than 30,000.00 600.00 30,000.00 or more but less than 40,000.00 800.00 40,000.00 or more but less than 50,000.00 1,800.00 50,000.00 or more but less than 75,000.00 1,500.00 75,000.00 or more but less than 100,000.00 2,000.00 100,000.00 or more but less than 150,000.00 3,000.00 150,000.00 or more but less than 200,000.00 4,000.00 200,000.00 or more but less than 300,000.00 6,000.00 300,000.00 or more but less than 500,000.00 10,000.00 500,000.00 or more but less than 750,000.00 15,000.00 750,000.00 or more but less than 1,000,000.00 20,000.00 1,000,000.00 or more but less than 2,000,000.00 40,000.00 2,000,000.00 or more At a rate of seventy-five percent (75%) of one percent (1%) is hereby imposed on the following: 1. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, Ferris wheels, swings, shooting galleries, and other similar contrivances, theater and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments. SEHaTC 2. Commission agents; 3. Lessors, dealers, brokers or real estate; 4. Travel agencies and travel agents; 5. Boarding houses, pension houses, apartments, apartelles, and condominiums; 6. Subdivision owners/private cemeteries and memorial parks; 7. Privately-owned markets; 8. Hospitals, medical clinics, therapeutic clinics, medical laboratories, dental laboratories; 9. Cockpit operations (to include plasada and cockpit rentals); 10. Operators of cable network system; 11. Operators of computer services establishment; 12. General consultancy services; 13. All other similar activities essentially of the sales of services for a fee. (h) Restaurants, cafes, cafeterias, eateries, food caterers, ice cream and other refreshment parlors, and soda fountain bars at 2% of gross sales; (i) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of Five Hundred Pesos (P500.00) per peddler annually. Delivery truck, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt from the peddlers tax herein imposed. ScAHTI The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. (j) On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this city under a certificate of public convenience and necessity or similar franchises; Air-conditioned buses Five Hundred per unit Buses without air conditioning Two Hundred Fifty per unit "Mini" buses One Hundred Fifty per unit Jeepneys/Fieras/Tamaraws One Hundred per unit Taxis Two Hundred per unit SECTION 2H.03. Presumptive Income Level. For every tax period, the Business Permit License Office shall prepare a stratified schedule of "presumptive income level" to validate the declarations of gross of each business classification. SECTION 2H.04. Exemption. Business engaged in the production, manufacture, refining, and distribution for sale of oil, gasoline and other petroleum products shall not be subject to any local tax imposed in this Article. SECTION 2H.05. Tax on Newly-Started Business. In the case of a newly started business under this Article, the tax shall be fixed by the quarter; the initial tax for the quarter in which the business starts to operate shall be 1/20 of 1% of the capital investments, but in no case shall it be less than the minimum provided thereof by the pertinent schedule. However, in succeeding quarter or quarters, in case the business opens before the last quarter of the year, the tax shall be based on the gross sales, receipts for the preceding quarter at the rate of 1/4 of the annual rates fixed in the pertinent schedule or as the case may be. In the succeeding years, regardless of when the business started to operate, the tax shall be based in the gross. Sales/receipts for the preceding calendar year, or any fraction thereof, are provided in the pertinent schedule. HTSAEa ARTICLE I Situs of Tax SECTION 2I.01. Situs of Tax. (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definitions of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The city or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, 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 local chief executives of the cities or municipalities concerned within ten (10) days after such transfer or relocation is effected. 2. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, 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. HICcSA 3. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4. Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast method 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, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b),Article 2L.01 of this Ordinance. (b) Sales Allocation 1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located. 2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality where the said principal office is located. 3. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant or plantation is located. THDIaC 4. In cases of a plantation in locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: Sixty percent (60%) to the city or municipality where the factory is located; and Forty percent (40%) to the city or municipality where the plantation is located 5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project officers of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. 6. The foregoing sales allocation under par. (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. 7. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. 8. All sales made by the factory, project office, plant or plantation 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 sales office or warehouse in this city, but the principal office is located therein, the sale made in the said factory shall be taxable by this city along with the sales made in the principal office. (c) Port of Loading the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Article L, Chapter 2 of this Ordinance unless the exporter maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. aADSIc (d) Route Sales sales made by route trucks, vans or vehicles in this city where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This city shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. ARTICLE J Payment of Business Taxes SECTION 2J.01. Payment of Business Taxes. (a) The taxes imposed under Section 2A.041 and Section 2B.01 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other business for which such tax has been paid. The tax on a business must be paid by the said person conducting the same. The conduct or operation of two or more related business provided for under Section 2A.01 and Section 2B.01 of this Code by any one person, natural or juridical, shall require the issuance of a separate permit or license for each business. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 2A.01 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. EcDTIH SECTION 2J.02. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 2J.03 Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. The Sangguniang Panlungsod may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties but only for a period not exceeding six (6) months. SECTION 2J.04. Administrative Provisions. (a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this chapter in this city shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed under the pertinent Article. (b) Issuance and Posting of Official Receipt. The City Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this city. STcEaI Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives. (c) 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 One Hundred Pesos (P100.00) or more at any one time, prepare and issue sales 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 three (3) years. The receipts or invoices issued pursuant to the requirement 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 business subject to the taxes on business operations 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. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter 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 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. ScCDET (e) Submission of Certified Income Tax Return Copy. All persons who are granted a permit to conduct an activity or business and who are able to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before June 1 of each year. The deficiency in the business tax arising out from the difference in gross receipt or sales declared in the application for Mayor's Permit/Declaration of gross before June 1 of the same year with interest at the rate of two percent (2%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the two percent (2%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (f) Issuance of Certification. The City Treasurer may, upon representation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of One Hundred Pesos (P100.00) (g) 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 payment of additional tax during the period for which the payment of the tax was made. (h) Retirement of Business. 1. Any person natural or juridical, subject to the tax on business under Article L, Chapter 2 of this Ordinance shall upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. AaCTID For the 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 herein contemplated. 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 the LGU concerned 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 taxes of businesses is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: a. 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 not 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 City Mayor the disapproval of the application of the termination or retirement of said business; b. Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and c. In addition, the business continues to become liable for the payment of all taxes, fees, and charges, imposed thereon under existing local tax ordinance. 2. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. 3. The permit issued to a business retiring or terminating its operation shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books. HTIEaS (i) Death of Licensee. When any individual paying a business tax dies, and the business is continued by a person interested in his estate, an additional payment shall be required for the residue of the term for which the tax was paid. ARTICLE K Tax on Ambulant and Itinerant Amusement Operators SECTION 2K.01. Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Circus, carnivals, or the like per day P 200.00 Merry-Go-Round, roller coaster, ferris wheel, swing, shooting gallery and other similar contrivances per day 50.00 Sports contests/exhibitions per day 200.00 SECTION 2K.02. Time of Payment. The tax herein imposed shall be payable before engaging in such activity. CHAPTER III Permit & Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 3A.01. Imposition Fees. There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the city. EcSCHD SECTION 3A.02. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid to the City Treasurer upon application before any business or undertaking. MAYOR'S PERMIT FEE FOR PARAAQUE Flammable Non-Flammable Assorted Consumable In General Combustible Non-Combustible Non-Perishable Explosive Non-Explosive Dry Goods Refrigerated Substances Substances Merchandise or Goods Articles I. MANUFACTURERS/PRODUCERS IN GENERAL a. Factory and Office within Paraaque 10,000.00 8,000.00 6,000.00 4,000.00 1. Small-sale industries 3,000.00 Bakeries RTW b. Factory within Paraaque 8,000.00 6,000.00 4,000.00 3,000.00 Office outside Paraaque 2,000.00 1. Small-scale industries 2,000.00 c. Factory outside Paraaque 5,000.00 3,000.00 2,000.00 1,500.00 Office within Paraaque 1. Small-scale industries 1,500.00 d. Multiple Products Manufactured or Produced 3,000.00 II. IMPORTERS a. Office and warehouses within 10,000.00 8,000.00 6,000.00 4,000.00 Paraaque b. Office outside Paraaque 8,000.00 6,000.00 4,000.00 3,000.00 Warehouse within Paraaque c. Office outside Paraaque 5,000.00 3,000.00 2,000.00 1,500.00 Warehouse within Paraaque d. Multiple Products/Manufactured/ Produced III. EXPORTERS a. Office and warehouses within 10,000.00 8,000.00 6,000.00 4,000.00 Paraaque b. Office outside Paraaque 8,000.00 6,000.00 4,000.00 3,000.00 Warehouse within Paraaque c. Office within Paraaque 5,000.00 3,000.00 2,000.00 1,500.00 Warehouse outside Paraaque d. Multiple Products/Manufactured/ 7,500.00 5,000.00 4,000.00 3,000.00 Produced IV. GASOLINE STATION a. With more than eight (8) pumps 5,000.00 b. With six (6) pumps but not 3,000.00 more than eight (8) pumps c. With less than six (6) pumps 2,000.00 d. With convenient store additional 1,000.00 V. MANUFACTURERS/PRODUCERS OF: a. CIGARS 5,000.00 b. CIGARETTES 5,000.00 DISTILLERS, RECTIFIERS/REPACKERS OF: WINES, COMPOUNDERS OF DISTILLED SPIRIT OR WINE, OR BREWERS OF FERMENTED LIQUOR a. Factory within Paraaque 10,000.00 Office outside Paraaque 8,000.00 b. Factory within Paraaque Office outside Paraaque 5,000.00 VI. RESTAURANTS CATERERS CAFES/CAFETERIAS ICE CREAM PARLORS SODA FOUNTAIN BARS CARINDERIAS INDEPENDENT CAFES a. Restaurants/caterers offering to the public ind. or multiple meals or menu. 5,000.00 b. Restaurants and caterers offering to the public native meals or menu. 3,000.00 c. Restaurants and fast-food offering to the public regular and special meals including food already cooked or served. 2,000.00 d. Ice cream parlors/soda fountain bars and others 800.00 e. Cafes and caterers 800.00 f. Independent caterers 500.00 g. Carinderias 300.00 VII. SERVICES 1. Gen. bldg. contractors classified by Contractors Accreditation Board a. Class AA 6,000.00 b. Class A 4,000.00 c. Class B 3,000.00 d. Class C 2,000.00 e. Class D 1,000.00 2. 1. Bldg. Maintenance Contractors 4,000.00 2. Demolition 3. Filling Salvage Contractor 4. Electric Light Gas System Installers 5. Engineering Contractor 6. General Special Contractors 7. Garbage Disposal Contractors 8. Proprietors/Operators of Heavy Equipment 9. Light by dozer/tractors 10. Landscaping Contractors 11. Interior Decorating Services 12. Installations of Water System 13. Sawmills under contract to saw 14. Cutting logs belonging to others 15. Towing services 3. 1. Advertising Agencies 3,000.00 2. Booking Offices for film exchange 3. Booking Offices for transportation on commission basis 4. Business Management Services 5. Cinematographic film owners, lessors, or distributors 6. Commercial and immigration services 7. Custom Brokers 8. Feasibility Studies 9. Consultancy Services 10. Insurance agencies, adjusters, brokerage 11. Management consultant not subject to occupation tax. 12. Mercantile Agencies 13. Managerial Services 14. Real estate appraisers 15. Real estate brokerage 16. Shipping agencies 17. Travel agencies 3,000.00 18. Tour guides 500.00 19. Liaison Office 300.00 20. Tourist Transport 5,000.00 21. Sports & Recreational Facilities 3,000.00 4. Service station for washing/greasing of motor vehicles: a. For the first service outlet for Washing and greasing 2,000.00 b. For every service outlet for Washing and greasing 1,000.00 5. Smelting Plants a. Principal office and plant within Paraaque 10,000.00 b. Principal office outside Paraaque 5,000.00 c. Principal office within Paraaque 2,500.00 6. Video Coverage Services 1,000.00 7. Stevedoring Services, office only 1,000.00 8. Business Agent 1,000.00 9. Watch repair center of exclusively manufactured watches 2,000.00 10. Watch repair center of exclusively manufactured watches 1,000.00 11. Ordinary watch repair center of Manufactured watches 200.00 12. Plant maintenance or 1,000.00 a. A rent-a-plant services offering to rent 200.00 b. Plant maintenance or rent-a-plant services offering to rent if not more than ten plants 500.00 13. Stable for horse races a. For the 1st stable 100.00 b. For every stable thereafter 1,000.00 14. Rentals video tapes, furniture, sound system 15. Parking Area Less than 300 sq.m. 500.00 300 sq.m. or more but less than 500 sq.m. 750.00 500 sq. m. or more but less than 1,000 sq.m. 1,000.00 1,000 sq.m. or more but less than 2,000 sq.m. 2,000.00 2,000 sq.m. or more 4,000.00 16. Escort services 4,000.00 17. Warehouse or bodega Less than 50 sq.m. 500.00 50 sq.m. or more but less than 100 sq.m. 1,000.00 100 sq.m. or more but less than 200 sq.m. 1,500.00 200 sq.m. or more but less than 300 sq.m. 2,000.00 300 sq.m. or more but less than 500 sq.m. 3,000.00 500 sq.m. or more 5,000.00 18. Stock markets 10,000.00 19. Stock brokers w/ trading seats in and outside 2,000.00 Stock exchange in Paraaque 20. Stock brokers w/o trading seats in 500.00 any stock exchange 21. Gold and silver smith 1,000.00 22. Lathe machines 1,000.00 23 Funeral services a. Funeral establishment owning and maintaining memorial parks 5,000.00 b. Independent funeral services 1,000.00 24. Medical-dental laboratories, 1,000.00 Assaying laboratories 25. Veterinary clinics 500.00 26. School for polo players and/or horseback riding academy 500.00 27. Slendering and body-building saloons, massage and therapeutic clinic 1,000.00 28. Recruitment and job placement services 4,000.00 29. Animal hospitals 3,000.00 30. Motor repair and painting shops, ordinary laundry shops, sculptor shops, derma press, dyeing establishments, planning establishments 1,000.00 31. Photographic studios with sophisticated photographic equipment 1,000.00 32. Ordinary photographic studios 500.00 33. Silkscreen t-shirts 100.00 34. Shoe shine stand 100.00 35. Vaciador shops 100.00 36. Tricycle rental 100.00 37. Other independent contractors; (juridical/natural) not included among those subject to professional tax 500.00 38. Inspection services for incoming and outgoing cargoes 4,000.00 39. Indentors 2,000.00 40. Lighterage services 2,000.00 41. Lithographers 2,000.00 42. Mine drillers 2,000.00 43. Logistics services 3,000.00 44. Sauna bath/Massage parlor 8,000.00 45. Bars/Super Club/Disco Houses/Videoke Club & V.I.P. rooms a. With live entertainment, auditorium and V.I.P. rooms 15,000.00 b. Without live entertainment or floor shows with V.I.P. rooms 10,000.00 c. With V.I.P. rooms and G.R.O 8,000.00 d. Without V.I.P. room but with G.R.O. 3,000.00 46. Movie Houses/Concert halls 4,000.00 47. Recopying and duplicating services like lamination photos white/blue printing and mimeographic services a. For the first recopying or duplicating machine 300.00 b. For every duplicating or recopying machine thereafter 200.00 c. Plastic lamination and mimeographing machine 500.00 d. Photo static and blue-printing machine 1,000.00 e. Xerox machine 200.00 f. Typing services (manual) 100.00 g. Typesetting services 500.00 48. Roasting of pigs/fowls 300.00 49. Lechon House 1,000.00 50. Shipyard for repairing ship (office only) 2,000.00 51. Tailor shops, dress shops a. For the first sewing machine 300.00 b. For every additional parlor equipment 200.00 52. Beauty parlors a. For the first beauty parlor equipment 500.00 b. For every additional parlor equipment 200.00 53. Wood carving shops 500.00 54. Hatters and milleners shops 500.00 55. Barber shops a. For the 1st tonsorial seat 300.00 b. For every additional tonsorial seat 200.00 56. Upholstery shops 300.00 57. Vulcanizing shops 200.00 58. Tire-recapping plants 4,000.00 59. Real Estate developers 4,000.00 60. Janitorial/Manpower services 1,000.00 VIII. HOTELS DULY LICENSED AND ACCREDITED BY THE CITY OF PARAAQUE 1. Hotel deluxe 10,000.00 2. Hotel first class 8,000.00 3. Hotel standard 6,000.00 4. Hotel economy 2,000.00 5. Spartal - combination of hotel-apartment 2,000.00 6. Pension home 1,000.00 IX. REAL ESTATE DEALERS 1. Subdivision Operators 6,000.00 2. Other real estate dealers 4,000.00 X. REAL ESTATE LESSORS 1. Commercial Bldg. a. Less than three (3) stories 3,000.00 b. Three (3) stories or more but less than ten (10) stories 5,000.00 c. Ten (10) stories or more 7,000.00 2. Residential Building a. Less than three (3) stories 1,500.00 b. Three (3) stories or more but less than ten (10) stories 2,500.00 c. Ten (10) stories or more 3,500.00 3. Commercial Apartment a. Less than three (3) doors 1,000.00 b. Three (3) doors or more but less than ten (10) doors 2,000.00 c. Ten (10) doors or more 3,000.00 4. Residential Apartment/Home a. Less than three (3) doors 500.00 b. Three (3) doors or more but less than ten (10) doors 1,000.00 c. Ten (10) doors ore more 2,000.00 d. House for rent with garage and a swimming pool 4,000.00 e. House for rent without garage or swimming pool 1,000.00 f. House for rent with common kitchen comforts/facilities 500.00 g. Boarding home 1,000.00 h. Lodging home 1,000.00 i. Boarding and lodging home 2,000.00 XI. PRIVATELY OWNED PUBLIC MARKET, SHOPPING CENTER AND FOOD CENTER a. For the first ten (10) stalls 2,000.00 b. Ten (10) stalls but not more than fifteen (15) stalls 3,000.00 c. Fifteen (15) stalls but not more than twenty (20) stalls 4,000.00 d. Twenty (20) stalls but not more than thirty (30) stalls 7,000.00 e. Thirty (30) stalls or more 10,000.00 Every privately owned public market, shopping center or food center situated in this city shall be subject to a separate permit regardless of whether the said privately owned public markets, shopping center or food center is owned and separated by the same person, partnership, or a corporation as the case may be. ALL OTHER BUSINESSES NOT SPECIFICALLY MENTIONED FOR MAINTAINING AN OFFICE WITH AN AREA AS FOLLOWS: 5 sq.m. or more but less than 10 sq.m. 50.00 10 sq.m. or more but less than 50 sq.m. 150.00 50 sq.m. or more but less than 100 sq.m. 300.00 100 sq.m. or more but less than 200 sq.m. 450.00 200 sq.m. or more but less than 300 sq.m. 600.00 300 sq.m. or more but less than 400 sq.m. 750.00 400 sq.m. or more but less than 500 sq.m. 900.00 500 sq.m. or more but less than 600 sq.m. 1,050.00 600 sq.m. or more but less than 700 sq.m. 1,200.00 700 sq.m. or more but less than 800 sq.m. 1,350.00 800 sq.m. or more but less than 900 sq.m. 1,500.00 900 sq.m. or more but less than 1,000 sq.m. 1,650.00 1000 sq.m. or more but less than 5,000 sq.m. 1,800.00 5000 sq.m. or more but less than 9,000 sq.m. 2,000.00 9000 sq.m. or more but less than 10,000 sq.m. 3,000.00 10,000 sq.m. or more 4,000.00 PROVIDED, that on business with principal offices maintaining or operating branch or sales offices, the following permit fees per branch shall be imposed TcSaHC CAPITAL OF PRINCIPAL OFFICE PRINCIPAL OFFICE WITHIN WITHIN SAME LOCALITY SAME LOCALITY OVER 10,000,000.00 500.00 per branch/sales outlet 1,200.00 per branch/sales outlet 1,000,000.00 200.00 per branch/sales outlet 500.00 per branch/sales outlets (or over but not less) below 1,000,000.00 100.00 per branch/sales outlet 200.00 per branch/sales outlet Can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter, if the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. Fee for Special Mayor's/Business Permit for Business Activity of Limited Duration Organizer - P3,000.00 Regardless of the stalls to be used a) Food Kiosk/Cart b) RTW c) Gen. Merchandise Less than 10 days but not more than 15 days P500.00 Less than 15 days but not more than 30 days 800.00 Less than 30 days but not more than 60 days 1,000.00 SECTION 3A.03. Administrative Provisions. (a) Supervision and control over establishments and place. The City Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the city. aTIAES (b) Application for Mayor's Permit: False Statement. An application for a Mayor's Permit shall be filed with the Office of the City Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and other such data or information as may be required. 1. For a newly-started business a. Location sketch of the new business b. Paid-up capital of the business as shown in the Articles of Incorporation, if a corporation or partnership; or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship. c. A certificate attesting to the tax exemption if the business is tax exempt. d. Certification from the office in charge of zoning that the location of the new business is in accordance with the zoning regulations. e. Tax clearance showing that the operator has paid all tax obligations in the city. f. Barangay clearance g. Three (3) passport size pictures of the owner or operator or in cases of partnership or corporation, the picture of the senior or managing partners and that of the President or General Manager. aDHCEA h. Health certificate for all food handlers, and those required under Chapter IV, Art. D of this Revenue Code. 2. For renewal of existing business permits a. Previous year's Mayor's permit. b. One (1) copy of the annual or quarterly tax payments. c. One (1) copy of all receipts showing payment of all regulatory fees as provided for in this Code. d. Certificate of tax exemption from local taxes or fees, if exempt. Upon submission of the application, it shall be the duty of the proper officer to verify if other city requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as 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. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. aTIAES A Mayor's Permit shall be refused to (1) any person who previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning tax regulations and safety, health and other requirements of the city; (3) who has unsettled tax obligation, debt or other liability to the government; (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's Permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the city for the same or a closely similar type of activity or business. (c) Issuance of Permit; Contents of Permit. Upon approval of the application of a Mayor's Permit, two (2) copies of the application duly signed by the City Mayor shall be returned to the applicant. One (1) copy shall be presented to the City Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status, nature of the organization, that is, whether the business is a sole proprietorship, corporation or partnership, etc.;location of the business; date of issue and expiration of the permit; and other information as may be necessary. HacADE The city shall upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit on the payment of Two Hundred Pesos (P200.00). (d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced on demand by the City Mayor, the City Treasurer or any of their duly authorized representatives. THAECc For failure to post the Official Mayor's/Business Permit; a) First Offense - P1,000.00 b) Second Offense - 2,000.00 c) Third Offense - 5,000.00 and revocation of the Mayor's/Business Permit (e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (f) Revocation of Permit. When a person doing business under the provisions of this code violates his privilege any provision of this Article, refuses to pay an indebtedness or liability to the city or abuses his privilege to do business to the injury of the public moral or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the City Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines ad imprisonment that may be imposed by the court for violation of any provision of this Ordinance governing the establishment and maintenance of business and to prohibit the exercise thereof by the person whose privilege is revoked, until restored by the Sangguniang Panlungsod. TaDSHC SECTION 3A.05. Rules and Regulations on Certain Establishments . (a) On restaurants, cafes, cafeterias, carinderias, eateries, food caterers, ice cream and other refreshment parlors, soda fountain bars. No owner of said establishments shall employ any cook or food dispenser without Food Handler's Certificate from the City Health Officer, renewable every six (6) months. (b) Establishment selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the City Health Officer and existing laws or ordinances. (c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the City Health Officer. ARTICLE B Permit Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 3B.01. Definitions . When used in this Article: (a) Cockpit include any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (b) Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and takes care of debts from owners of both gamecocks and those of other bettors before he orders commencement of the cockfights and thereafter distributes won bets to the winners after deducting a certain commission, or both. (c) Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (d) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks, determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. SECTION 3B.02. Imposition of Fees . There shall be collected the following Mayor's Permit fees from cockpit operators/owners/licensees and cockpit personnel: CEDHTa (a) From the owner/operator/licensee of the cockpit: 1. Annual fee 6,000.00 (b) From cockpit personnel: 1. Promoters/Hosts 200.00 2. Pit Manager 150.00 3. Referee 150.00 4. Bet taker "Kristo/Llamador" 100.00 5. Bet Manager "Maciador/Kasador" 150.00 6. Gaffer "Mananari" 100.00 7. Cashier 150.00 8. Derby Matchmaker 150.00 SECTION 3B.03. Time and Manner of Payment. (a) The application filing fee is payable to the City Treasurer upon application for a permit or license to operate and maintain cockpits. (b) The cockpit registration is also payable upon application for a permit before a cockpit can operate and within the first twenty days of January of each year in case of renewal thereof. (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal on the birth month of the permittee. SECTION 3B.04. Administrative Provisions . (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit. The Sangguniang Panlungsod shall determine the number of cockpits to be allowed in this city. HScDIC (c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the City Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are lowing existence and do not conform to this requirement are required to comply with these revisions within a period to be specified by the City Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the City Building Official in accordance with existing ordinances, law and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this City. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel 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. SECTION 3B.05. Applicability Clause . The provision of P.D. 449, otherwise known as the Cockfighting Law of 1974, P.D. 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City. ARTICLE C Special Permit Fee for Cockfighting SECTION 3C.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 in either side are laid. Cockfighting may also be formed as "cockfighting derby pintakasi or tupada",or its equivalent in different Philippine localities. ACcaET (b) Local derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting aficionados with "pot money" awarded to the proclaimed winning entry. SECTION 3C.02. Imposition of Fees . There shall be collected the following fees per day for cockfighting: (a) International Derby/day 5,000.00 (b) Special Cockfights (Pintakasi) 2,000.00 (c) Special Derby Assessment from Promoters of Two-Cock Derby/day 2,000.00 Three-Cock Derby/day 2,200.00 Four-Cock Derby/day 2,500.00 Five-Cock Derby/day 3,000.00 SECTION 3C.03. An assessment levy on winning bets shall likewise be paid as follows: In derbies with winning bet of less than Four Thousand (P4,000.00) Pesos 50.00 In derbies with winning bets of more than Four Thousand (P4,000.00) Pesos 100.00 SECTION 3C.04. Cockpit personnel who fail to secure a permit and pay the corresponding fees shall be penalized by a fine not less than Five Hundred (P500.00) pesos nor more than One Thousand (P1,000.00) pesos or not more than 30 days imprisonment. SECTION 3C.06.* Cockpit Managers maintenance or operators who fail to secure the permits and pay the corresponding rates stated herein shall be penalized by a fine of Five Thousand (P5,000.00) Pesos or six (6) months imprisonment. SECTION 3C.07. Time and Manner of Payment .The fees herein imposed shall be payable to the City Treasurer before the special cockfights and derbies can be lawfully held. EaCSHI SECTION 3C.08. Administrative Provisions . (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this city only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during city agricultural, commercial or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Panlungsod. No cockfighting on the occasion of such affair; carnival or exposition shall be allowed within the month of a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day),June 12 (Philippine Independence Day),and November 30 (National Heroes Day),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 cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans",or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Panlungsod, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. (c) Cockfighting official, gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the city without first securing a license renewable every year on their birth month from the city where such cockfighting is held. Only gaffers, referees, bet takers, or promoters licensed by the city shall officiate in all kinds of cockfighting authorized herein. SECTION 3C.09. Applicability Clause . The provision of P.D. 449, otherwise known as the Cockfighting Law of 1974, P.D. 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City. ARTICLE D Building Permit Fees and Other Charges for Building & Ancillary/Accessory Permits SECTION 3D.01. Imposition of Fees . Any person desiring to obtain a building permit and any ancillary/accessory permit/s together with a Building Permit shall file application therefor on the prescribed application form and shall be imposed fees and other charges on the hereunder schedule. The applicant pays the corresponding non-refundable filing fee of one hundred pesos (P100.00) for project cost not exceeding one million pesos (P1M);three hundred pesos (P300.00) for project cost above one million but not exceeding two million (P2M);and five hundred (P500.00) for project cost above two million pesos (P2M). TcSAaH 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 cost of construction of any building/structure for the purpose of assessing the corresponding fees shall be based on the following table: LOCATION GROUP All Cites and A, B, C, D, E, F, G, H, I F J Municipalities P10,000.00 P8,000.00 P6,000.00 3. Construction/addition/renovation/alteration of building/structures under Group/s and Sub-division shall be assessed as follows: A. Division A1 Area in sq. meters Fee per sq. meter i. Original complete construction up to 20.00 sq. meters P 2.00 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 150.00 sq. meters 6.00 vi. Above 150.00 sq. meters 7.20 Sample Computation for Building fee for a 75.00 sq. meters floor area: Floor area = 75.00 sq. meters Therefore area bracket is a.iv Fee = P4.00/sq. meter Building Fee = 75.00 x 4.80 =P360.00 B. Division A2 Area in sq. meters Fee per sq. meter ii. Original complete construction up to 20.00 sq. meters P 3.00 ii. Additional/renovation/alteration up to 20.00 sq. meters regardless of floor area of original construction 3.40 iii. Above 20.00 sq. meters to 50.00 sq. meters 5.20 iv. Above 50.00 sq. meters to 100.00 sq. meters 8.00 v. Above 150.00 sq. meters 8.40 C. Divisions 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. meters Fee per sq. meter i. Above 500 P 23.00 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 1,500.00 16.00 viii. Above 1,500.00 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 example: Sample Computation for Building Fee for a building having area of 3,200 sq. meters. First 500 sq. meters @ 23.00 P11,500.00 First 100 sq. meters @ 22.00 2,200.00 First 100 sq. meters @ 20.50 2,050.00 First 100 sq. meters @ 19.50 1,950.00 First 100 sq. meters @ 18.00 1,800.00 First 100 sq. meters @ 17.00 1,700.00 First 100 sq. meters @ 16.00 8,000.00 First 500 sq. meters @ 15.00 7,500.00 Next 1,000 sq. meters @ 14.00 14,000.00 Last 200 sq. meters @ 12.00 2,400.00 Total Building Fee P53,100.00 ======== D. Divisions C-2/D-1, 2, 3 ITADaE Area in sq. meters Fee per sq. meter ii. Up to 500 P 12.00 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 viii. 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 Section 3.c of this 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, commercial and industrial structures. a. Total Connected Load (kVA) Fee i. 5 kVA or less P 200.00 ii. Over 5 kVA to 50 kVA 200.00 + P20.00/kVA iii. Over 50 kVA to 300 kVA 1,100.00 + 10.00/kVA iv. Over 300 kVA to 1,500 kVA 3,600.00 + 5.00/kVA v. Over 1,500 kVA to 6,000 kVA 9,600.00 + 2.50/kVA vi. Over 6,000 kVA 20,850.00 + 1.25 kVA b. Total Transformer/Uninterrupted Power Supply (UPS)/Generator capacity (kVA) i. 5 kVA or less P 40.00 ii. Over 5 kVA to 50 kVA 40.00 + P4.00/kVA iii. Over 50 kVA to 300 kVA 220.00 + 2.00/kVA iv. Over 300 kVA to 1,500 kVA 9,600.00 + 2.500/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 generators which are owned/installed by the owner/applicant as shown in the electrical plans and specifications. c. Pole/Attachment Locations within the premises. i. Power Supply Pole Location P 30.00/pole ii. Guying Attachment 30.00/attachment This applies to designs/installations within premises. d. Miscellaneous Fees: Electric Meter for union separation, alteration, reconnection or relocation and issuance of Wiring Permit Use or Character of Electric Meter Wiring Permit Occupancy Issuance Residential P 15.00 P 15.00 Commercial/Industrial 60.00 36.00 Institutional 30.00 12.00 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 (R.A. 7920), and the Owner fails to perform corrective actions within the reasonable time provided by the Building Official, the latter be forfeited. HAaDTI e. Formula for Computation of Fees The total electric fees shall be the sum of Sections 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 Codes and the Electrical Engineering Law (RA 7920), and the Owner fails to perform corrective actions 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 P 40.00 ii. Ice Plants, per ton or fraction thereof 60.00 iii. Packaged/Centralized Air Conditioning Systems up to 100 tons, per ton 90.00 iv. Every ton or fraction thereof above 100 tons 40.00 v. Window type air conditioners, per unit 60.00 vi. Mechanical ventilation, per kW or fraction thereof of blower or fan, or metric equivalent 40.00 vii. In a series of AC/REF systems located in one establishment, the total installed tons of refrigeration of installation/inspection fees, and shall not be considered individually aHTDAc For evaluation purposes: For Commercial/Industrial Refrigeration without Ice Making (refer to 5.a.i) 1.10 kW per ton, for compressors up to 5 tons capacity. 1.00 kW per ton, for compressors above 5 tons up to 50 tons capacity. 0.97 kW per ton, for compressors above 50 tons capacity. For Ice making (refer to 5.aii): 3.50 kW per ton, for compressors up to 50 tons capacity. 3.25 kW per ton, compressors above 5 up to 50 tons capacity. 3.00 Compressors above 50 tons capacity. For Air-conditioning (refer to 5.a.iii): 0.90 kW per ton, for compressors 1.2 to 5 tons capacity. 0.80 kW per ton, for above 5 up to 50 tons capacity. 0.70 kW per ton, for compressors above 50 tons capacity. b. Escalators and moving walks, funiculars and the like: i. Escalators and moving walk, per kW or fraction thereof P 10.00 ii. Escalators and moving walks up to 20.00 lineal meters or fraction thereof 20.00 iii. Every lineal or fraction thereof in excess of 20.00 lineal meters 10.00 iv. Funicular, per kW or fraction thereof 200.00 (a) Per lineal meter travel 20.00 v. Cable car, per kW or fraction thereof 40.00 (a) Per lineal meter travel 5.00 c. Elevators per unit: i. Motor driven dumbwaiters 600.00 ii. Construction elevators for material 2,000.00 iii. Passenger elevators 5,000.00 iv. Freight elevators 5,000.00 v. Car elevators 5,000.00 d. Broilers, per kW i. Up to 7.5 kW P 500.00 ii. Above 7.5 kW to 22 kW 700.00 iii. Above 22 kW to 37 kW 900.00 iv. Above 37 kW to 52 kW 1,200.00 v. Above 52 kW to 67 kW 1,400.00 vi. Above 67 kW to 74 kW 1,600.00 vii. Every kW fraction thereof above 74 kW 5.00 NOTE: ( ) Boiler rating be computed on the basis of 1.00 Sq. meter of heating surface for one (1) broiler kW. ( ) Steam from this broiler used to propel any prime-mover is exempted from fees. ( ) Steam engines/turbines/etc. propelled from geothermal source will use the same schedule of fees above. e. Pressurized water heaters, per unit 200.00 f. Water, sump and sewage pumps for commercial/ industrial use per kW or fraction thereof 60.00 g. Automatic fired sprinkler system, per sprinkle head 4.00 h. Diesel/gasoline, ice, steam, gas turbine/engine, hydro, nuclear or solar generating units and the like, per kW: i. Every kW up to 50 kW 25.00 ii. Above 50 kW up to 100 kW 20.00 iii. Every kW above 100 kW 3.00 i. Compressed Air, Vacuum, Commercial, Institutional and/or Industrial Gases, per outlet 20.00 j. Power piping for gas/steam/etc.,per lineal meter or fraction thereof per cu. meter or fraction thereof whichever is higher 4.00 k. Other Internal Combustion Engines, including cranes, forklifts, loaders, pumps, mixers, compressors and the like not registered with the LTO, per kW: i. Up to 50 kW 10.00 ii. Above 50 kW to 100 kW 12.00 iii. Every above 100 kW or fraction thereof 3.00 l. Pressure Vessels, per cu. meter or fraction thereof 60.00 m. Other Machinery/Equipment for commercial/Industrial/ Institutional Use not elsewhere specified, Per kW fraction thereof 60.00 n. Pneumatic tubes, Conveyors, Monorails for Materials Handing and addition to existing supply and/or exhaust duct works and the like, Per lineal meters of fraction thereof 10.00 NOTE: Transfer machine/equipment location within a Building requires a mechanical permit and payment of fees. 6. Plumbing Fees a. Installation Fees, one (1) "UNIT" composed of one (1) water closet, two (2) floor drains, one (1) lavatory, one (1) sink with ordinary trap, three (3) faucets and one (1) shower head. A partial part thereof shall be charged as that of the cost of a whole "UNIT". ECTIHa b. Every fixture in excess of one unit: i. Each water closet P7.00 ii. Each floor drain 3.00 iii. Each sink 3.00 iv. Each lavatory 7.00 v. Each faucet 2.00 vi. Each shower head 2.00 c. Special Plumbing Fixtures: i. Each slop sink P7.00 ii. Each urinal 4.00 iii. Each bath tub 7.00 iv. Each grease trap 7.00 v. Each garage trap 7.00 vi. Each bidet 4.00 vii. Each dental cuspidor 4.00 viii. Each gas-fired water heater 4.00 ix. Each drinking fountain 2.00 x. Each bar or soda fountain sink 4.00 xi. Each laundry sink 4.00 xii. Each laboratory sink 4.00 xiii. Each fixed-type sterilizer 2.00 d. Each water meter: P2.00 i. 12 to 25 mm 8.00 ii. Above 25mm 10.00 e. Construction of septic tank, applicable in all Groups: i. Up to 5.00 cu. Meters of digestion chamber 24.00 ii. Every cu. Meter or fraction thereof In excess of 5.00 cu. Meters 7.00 7. Electronic Fees a. Central Office switching equipment, remote Switching units, concentrators, PABS/PBX's, cordless/wireless telephone and communication systems, intercommunication system and other types of switching/routing/distribution, equipment used for voice, data image text, facsimile, internet service, cellular, paging and other types/forms of wired or wireless communications 2.40/per port b. Broadcast station for radio and TV for both commercial and training purposes, CATV headed, transmitting/receiving/relay radio and broadcasting communications stations, communications centers, switching centers, control centers, operation and/or maintenance centers, call centers, cellsites, equipment silos/shelters and other similar location/ structures used for electronics and communications services, including those used for navigational aids, radar, telemetry, tests and measurements, global positioning and personnel/vehicle location. 1,000/per unit c. Electronics and communications outlets tending and other types of electronic dispensing machines, telephone booths, pay phones, coin changers, location or direction-finding systems, navigational equipment used for land, aeronautical or machine applications, photography and reproduction machines, x-ray, scanners, ultrasound and other apparatus/equipment used for medical, biomedical, laboratory and testing purposes and other similar electronic or electronically-controlled apparatus or devices, whether located indoors or outdoors 10.00 per unit d. Electronics and communications outlets used for connection and termination of voice, data, computer (including workstations, servers, routers, etc.), audio, video, or any form of electronics and communications services, irrespective of whether a user terminal is connected 2.40 per unit e. Station/terminal/control point/central or remote panels/outlets for security and alarm systems (including watchman system, burglar alarms, intrusion detection systems, lighting controls, monitoring and surveillance system, sensor, detectors, parking management system, barrier controls, signal lights, etc.),electronics fire alarm (including early-detection systems, smoke detectors, etc.),sound-reinforcement/background, music/paging systems and the like CATV/MATV/CCTV and off-air television, electronically-controlled conveyance systems, building automation, management systems and similar types of electronic or electronically-controlled installations whether a user terminal is connected 2.40 per termination f. Studios, auditoriums, theaters, and similar structures for radio and TV broadcast, recording, audio/video reproduction/ simulation and similar activities 1,000.00 per location g. Antenna towers/masts or other structures for installation of any electronic and/or communication transmission/reception 1,000.00 per location h. Electronic or electronically-controlled indoor and outdoor signages and display systems, including TV monitors, multi- media signs, etc. 50.00 per unit i. Poles and attachment: i. Per pole (to be paid by pole owner) 20.00 ii. Per attachment (to be paid by any entity who attaches to the pole of others) 20.00 j. Other types of electronics or electronically- controlled device, apparatus, equipment, instrument or units not specifically identified above 50.00 8. Accessories of the Building/Structure Fees a. All parts of buildings which are open on two (2) or more sides, such as balconies, terraces, lanais and the like shall be charged 50% of the rate of the principal building of which they are a part (Sections 3.a to 3.d of the Schedule). caHIAS b. Buildings with a height of more than 8.00 meters shall be charged an additional fee of twenty-five centavos (P0.25) per cu. meter above 8.00 meters. The height shall be measured from the ground level up to the bottom of the roof slab or the top of girls, whichever applies. c. Bank and Records Vaults with interior volume: Up to 20.00 cu. meters 20.00 i. In excess of 20.00 cu. meters 8.00 d. Swimming Pools, per cu. meter or fraction thereof i. GROUP A Residential 3.00 ii. Commercial/Industrial GROUPS B, E, F, G 36.00 iii. Social/Recreational/Institutional GROUPS C, D, H, I 24.00 iv. Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged 50% of the above rates cACDaH v. Swimming pool shower rooms, locker rooms: (a) Per unit or fraction thereof 60.00 (b) Residential GROUP A 6.00 (c) GROUP B, E, F, G 18.00 (d) GROUP C, D, H 12.00 e. Construction of firewalls separate from the building: i. Per sq. meter or fraction thereof 3.00 ii. Provided, that the minimum fee shall be 48.00 f. Construction/erection of towers: Including Radio and TV towers, water tank supporting structures and the like: Use or character of Occupancy Self- Trilon Supporting (Guyed) Single detached dwelling units P 500.00 P 150.00 Commercial/Industrial (Groups B, E, F, G) up to 10.00 meters in height 2,400.00 240.00 (a) Every meter or fraction Thereof in excess of 10.00 meters 120.00 12.00 Educational/Recreational/Institutional (Groups C, D, H, I) up to 10.00 meters in height 1,800.00 120.00 (a) Every meter or fraction thereof in excess of 10.00 meters 120.00 12.00 g. Storage Silos, up to 10.00 meters in height P 2,400.00 i. Every meter of fraction thereof in excess of 10.00 meters 150.00 ii. Silos with platforms or floors shall be charged an additional fee in accordance with Section 3.e of this Schedule h. Construction of smokestacks and Chimneys for this Commercial/industrial Use Groups B, E, F and G i. Smokestacks, up to 10.00 meters in height measured from the base 240.00 (a) Every meter or fraction thereof in excess of 10.00 meters 12.00 ii. Chimney up to 10.00 meters in height, measured from the base 48.00 (a) Every meter of fraction thereof in excess of 10.00 meters 2.00 i. Construction of Commercial/Industrial Fixed Ovens, per sq. meters or fraction thereof of interior floor areas. 48.00 j. Construction of industrial kiln/furnace, per cu. meter or fraction thereof of volume 12.00 k. Construction of reinforced concrete or steel tanks or above ground GROUPS A and B, up to 2.00 cu. meters 12.00 i. Every cu. m. or fraction thereof in excess of 2.00 cu. meters 12.00 ii. For all other than Groups A and B up to 10.00 cu. meters 480.00 (a) every cu, meters or fraction thereof in excess of 10.00 cu. meters 24.00 l. Construction of Water and Waste Water Treatment Tanks: (Including Cisterns, Sedimentation and Chemical Treatment Tanks) per cu. meter of volume 7.00 m. Construction of reinforced concrete or steel tanks except for Commercial/Industrial Use: i. Above ground, up to 10.00 cu. meters 480.00 Every cu. m. or fraction thereof in excess of 10.00 cu. meters 480.00 ii. Underground, up to 20.00 cu. meters 540.00 Every cu. meter or fraction thereof in excess of 20.00 cu. meters 24.00 n. Pull-outs and Reinstallation of Commercial/ Industrial Steel Tanks: i. Underground, per cu. meter or fraction thereof of excavation 3.00 ii. Saddle or trestle mounted horizontal tanks, per cu. meter or fraction thereof of volume of tank 3.00 iii. Reinstallation of vertical storage tanks shall be the same as new construction fees in accordance with Section 8.k above * o. Booths, Kiosks, Platforms, Stages and the like, per sq. meter or fraction thereof of floor area: i Construction of permanent type 10.00 ii. Construction of temporary type 5.00 iii. Inspection of knock-down temporary type, per unit 24.00 p. Construction of buildings and other accessory structures within cemeteries and memorial parks: i. Tombs, per sq. meter of covered ground areas 5.00 ii. Semi-enclosed mausoleums whether canopied or not, per sq. meter of build-up area 5.00 iii. Totally enclosed mausoleums, per sq. meter of floor area 12.00 iv. Totally enclosed mausoleums, per sq. meter of floor area 5.00 v. Columbarium, per sq. meter 18.00 9. Accessory Fees a. Establishment of Line and Grade, all sides fronting or abutting streets, esteros, rivers, creeks, first 10.00 meters 24.00 i. Every meter or fraction thereof in excess of 10.00 meters 2.40 b. Ground Preparation and Excavation Fee: i. While the application for Building Permit is still being processed, the Building Official may issue Ground Preparation and Excavation Permit (GP&EP) for foundation, subject to the verification, inspection and review by the Line and Grade Section of the Inspection and Enforcement Division to determine compliance to line and grade, setbacks, yards/easements and parking requirements. (a) Inspection and Verification Fee 200.00 (b) Per cu. meters of excavation 3.00 (c) Issuance of GP & EP, valid only for thirty (30) days or superseded upon issuance of Building Permit 50.00 (d) Per cu. meter of excavation for foundation with basement 4.00 (e) Excavation other than foundation or basement per cu. meter 3.00 (f) Encroachment of footings or foundations of buildings/structures to public areas as permitted, per sq. meter or fraction thereof of footing or foundation encroachment 250.00 c. Fencing Fees: i. Made of masonry, metal, concrete up to 1.80 meters in height, per lineal meter or fraction thereof 3.00 ii. In excess of 1.80 meters in height per lineal meter or fraction thereof 4.00 iii. Made of indigenous materials, barbed, chicken or hog wires, per linear meter 2.40 d. Construction of Pavements, up to 20.00 sq. meters 240.00 e. In excess of 20% or fraction thereof of paved areas intended for commercial/ industrial/institutional use, such as parking and sidewalk areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts and the like 3.00 f. Use of Streets and Sidewalks, Enclosures and Occupancy of Sidewalks up to 20.00 sq. meters, per calendar month 240.00 i. Every sq. meter or fraction thereof in excess of 20.00 sq. meters. 12.00 g. Erection of Scaffoldings Occupying Public Areas, per calendar month. i. Up to 10.00 meters in length 150.00 ii. Ever lineal meter or fraction thereof in excess of 10.00 meters 12.00 h. Sign Fees: i. Erection and anchorage of display surface, up to 4.00 sq. meters of signboard area 120.00 (a) every sq. meter or fraction thereof in excess of 4.00 sq. meters 24.00 ii. Installation Fees, per sq. meter or fraction thereof of display surface: Type of Sign Display Business Signs Advertising Signs Neon P 36.00 P 52.00 Illuminated 24.00 36.00 Others 15.00 24.00 Painted-on 9.60 18.00 iii. Annual Renewal Fees, per sq. meter of display surface or fraction thereof: Type of Sign Display Business Signs Advertising Signs Neon P36.00, min. fee shall be P46.00, min. fee P124.00 shall be P200.00 Illuminated P18.00, min. fee shall be P38.00, min. fee shall be P72.00 P150.00 Others P12.00, min. fee shall be P20.00, min. fee P40.00 shall be P110.00 Painted-on P8.00, min. fee shall be P12.00, min. fee shall be P30.00 P100.00 i. Repairs Fees i. Alteration/renovation/improvement on vertical dimensions of buildings/structures in square meter, such as facades, exterior and interior walls, shall be assessed in accordance with the following rate, For all Groups 5.00 ii. Alteration/renovation/improvement on horizontal dimensions of buildings/structures, such as floorings, ceilings and roofing shall be assessed in accordance with the following rate, For all Groups 5.00 iii. Repairs on buildings/structures in all Groups costing more than five thousand Pesos (P5,000.00) shall be charged 1% of the detailed repair cost (itemized original materials to be replaced with same or new substitute and labor) j. Raising of Buildings/Structures Fees: i. Assessment of fees for raising of any buildings/ structures shall be based on the new usable area generated. iii. The fees to be charged shall be as prescribed under Sections 3.a to 3.e. of this Schedule, whichever Group applies. k. Demolition/moving of Buildings/Structures Fees, Per sq. meter of area or dimensions involved: i. Building in all Groups per sq. meter floor area 3.00 ii. Building Systems/Frames or portion thereof per vertical or horizontal dimensions, including Fences 4.00 iii. Structures of up to 10.00 meters in height 800.00 (a) Every meter or portion thereof in excess of 10.00 meters 50.00 iv. Appendage of up to 3.00 cu. meter/unit 50.00 (a) Every cu. meter or portion thereof in excess of 3.00 cu. meters 50.00 v. Moving Fee, per sq. meter of area of building/ structure to be moved 3.00 10. Certificate of Use or Occupancy (Table II.6.1. for fixed costing) a. Division A-1 and A-2 Buildings: i. Costing up to P150,000.00 100.00 ii. Costing more than P150,000.00 up to P400,000.00 200.00 iii. Costing more than P400,000.00 up to P850,000.00 400.00 iv. Costing more than P850,000.00 up to P1,200,000.00 800.00 vi. Every million or portion thereof in excess of P1,200,000.00 800.00 b. Divisions B-1/E-1,2,3/F-1/G-1,2,3,4,5/H-1,2,3,4/ and I-1 Buildings: i. Costing up to P150,000.00 200.00 ii. Costing more than P150,000.00 up to P400,000.00 400.00 iii. Costing more than P400,000.00 up to P850,000.00 800.00 iv. Costing more than P850,000.00 up to P1,200,0000.00 1,000.00 v. Every million or portion thereof in excess of P1,200,000.00 1,000.00 c. Divisions C-1, 2/D-1,2,3 Buildings: i. Costing up to P150,000.00 150.00 ii. Costing more than P150,000.00 up to P400,000.00 250.00 iii. Costing more than P400,000.00 up to P850,000.00 600.00 iv. Costing more than P850.000.00 up to P1,200,000.00 900.00 v. Every million or portion thereof in excess of P1,2000,000.00 900.00 d. Division J-I Buildings/Structures: i. With floor area up to 20.00 sq. meters 50.00 ii. With floor area above 20.00 sq. meters up to 500.00 sq. meters 240.00 iii. With floor area above 500.00 sq. meters up to 1,000.00 sq. meters 360.00 iv. With floor area above 1,000.00 sq. meters up to 5,000.00 sq. meters 480.00 v. With floor area above 5,000.00 sq. meters up to 10,000.00 sq. meters 200.00 vi. With floor area above 10,000.00 sq. meters 2,400.00 e. Division J-2 Structures: i. Garages, carports, balconies, terraces, lanais and the like: 50% of the rate of the principal building, of which they are accessories. ii. Aviaries, aquariums, zoo structures and the like: same rates as for Section 10.d. above. iii. Towers such as for Radio and TV transmissions, cell site, sign (ground or roof type) and water tank supporting structures and the like in any location shall be imposed fees as follows: (a) First 10.00 meters of height from the ground 800.00 (b) Every meter or fraction thereof in excess of 10.00 meters 50.00 f. Change in Use/Occupancy, per sq. meter or fraction thereof of area affected 5.00 11. Annual Inspection Fees a. Divisions A-1 and A-2: i. Single detached dwelling units and duplexes are not subject to annual inspections. ii. If the owner requests inspection, the fee for each of the services enumerated below is 120.00 Land Use Conformity Architectural Presentability Structural Stability Sanitary and Health Requirements Fire-Resistible Requirements b. Divisions B-1/D-1,2,3/E-1,2,3/F-1/G-1,2,3,4,5/ H-1,2,3,4 and I-1, Commercial, Industrial Institutional buildings and appendages shall be assessed area as follows: i. Appendage op up to 3.00 cu. meters/unit 150.00 ii. Floor area to 100.00 sq. meters 120.00 iii. Above 100.00 sq. meters up to 200.00 sq. meters 240.00 iv. Above 200.00 sq. meters up to 350.00 sq. meters 80.00 v. Above three hundred fifty 350.00 sq. meters up to 500.00 sq. meters 720.00 vi. Above 500.00 sq. meters up to 750.00 sq. meters 960.00 vii. above 750.00 sq. meters up to 1,000.00 sq. meters 1,200.00 viii. Every 1,000.00 sq. meters or its portion in excess of 1,000.00 sq. meters 1,200.00 c. Divisions C-1,2, Amusements Houses, Gymnasia and the like: i. First class cinematographs or theaters 1,200.00 ii. Second class cinematographs or theaters 720.00 iii. Third class cinematographs or theaters 520.00 iv. Grandstands/Bleachers, Gymnasia and the like 720.00 d. Annual plumbing inspection fees, each plumbing unit 60.00 e. Electrical Inspection Fees: i. A one time electrical inspection fee equivalent to 10% of Total Electrical Permit Fees shall be charged to cover all inspection trips during construction. ii. Annual Inspection Fees are the same as in Section 4.e. f. Annual Mechanical Inspection Fees: i. Refrigeration and Ice Plant, per ton: (a) Up to 100 tons capacity P25.00 (b) Above 100 tons up to 150 tons 20.00 (c) Above 150 tons up to 300 tons 15.00 (d) Above 300 tons up to 500 tons 10.00 (e) Every ton or fraction thereof above 500 tons 5.00 ii. Air Conditioning Systems: Window type air conditioners, per unit 40.00 Packaged or centralized air conditioning systems: (a) First 100 tons, per ton 25.00 (b) Above 100 tons, up to 150 tons per ton 20.00 (c) Every ton or fraction thereof above 500 tons 8.00 iii. Mechanical Ventilation, per unit, per KW: (a) Up to 1 kW 10.00 (b) Above 100 tons up to 150 tons 50.00 (c) Above 150 tons up to 300 tons 20.00 iv. Escalators and Moving Walks; Funiculars and the like: (a) Escalators and Moving Walks, per unit 120.00 (b) Funiculars, per kW or fraction thereof 50.00 (c) Per lineal meter or fraction thereof of travel 10.00 (d) Cabel Car, per kW or fraction thereof 25.00 (e) Per lineal meter of travel 2.00 vi. * Elevators, per unit: (a) Passenger elevators 500.00 (b) Freight Elevators 400.00 (c) Motor driven dumbwaiters 50.00 (d) Construction elevators for materials 400.00 (e) Car elevators 500.00 (f) Every landing above first five (5) landings for all the above elevators 50.00 vii. Boilers, per unit: (a) Up to 7.5 kW 400.00 (b) 7.5 kW up to 22 kW 550.00 (c) 22 kW up to 37 kW 600.00 (d) 37 kW up to 52 kW 650.00 (e) 52 kW up to 67 kW 800.00 (f) 67 kW up to 74 kW 900.00 (g) Every kW or fraction thereof above 74 kW 4.00 viii. Pressurized Water Heaters, per unit 120.00 ix. Automatic Fire Extinguishers, per sprinkler head 2.00 x. Water, Sump and Sewage pumps for buildings/ structures for commercial/industrial purposes, per kW: (a) Up to 5 kW 55.00 (b) Above 5 kW to 10 kW 90.00 (c) Every kW or fraction thereof above 74 kW 2.00 xi. Diesel/Gasoline Internal Combustion Engine, Gas Turbine/engine, Hydro, Nuclear or Solar Generating Units and the like, per kW: (a) Per kW, up to 50 P 15.00 (b) Above 5 kW to 10 10.00 (c) Every kW or fraction thereof above 10 kW 2.40 xii. Compressed air, Vacuum, commercial/Institutional/industrial gases, per outlet 10.00 xiii. Power piping for gas/steam/etc. Per lineal meter or fraction thereof, Whichever is higher 2.00 xiv. Other Internal Combustion Engines, Including Cranes, Forklifts, Loaders Mixers, Compressors and the like; (a) Per unit, up to 10 kW 100.00 (b) Every kW above 10 kW 3.00 xv. Other machineries and/or equipment for commercial/industrial/institutional use not elsewhere specified, per unit: (a) Up to 1/2 kW 8.00 (b) Above 1/2 kW up to 1 kW 23.00 (c) Above 1 kW up to 3 kW 39.00 (d) Above 3 kW up to 5 kW 55.00 (e) Above 5 kW up to 10 kW 80.00 (f) Every kW above 10 kW or fraction 4.00 xvi. Pressure Vessels, per cu. meter or fraction thereof 40.00 xvii. Pneumatic tubes, Conveyors, Monorails for materials handling. Per lineal meter or fraction thereof 2.40 xviii. Testing/Calibration of pressure gauge, per unit 24.00 (a) Each Gas Meter, tested, proved and sealed, per gas meter 30.00 xix Every mechanical ride inspection, etc.,used in amusement centers or fairs, such as ferris wheel, and the like, per unit 30.00 f. Annual electronics inspection fees shall be the same as the fees in Section 7, of this Schedule. 12. Certifications: a. Certified true copy or certification of any building/ancillary accessory permits and/or any certificates for each page P50.00 13. Penalties: a. A surcharge of one hundred percent (100%) of the building permit fee shall be imposed and collected from any person who shall construct, install, repair, alter or cause any change in the use or occupancy of any building or parts thereof or appurtenances thereto without any permit. b. All types of fees shall be paid within thirty (30) days from the prescribed date otherwise, a surcharge of twenty-five percent (25%) shall be imposed. c. Any building/structure occupied, used and operated without securing the necessary Certificate of Occupancy, permit to use or operate shall be likewise imposed a surcharge of one hundred percent (100%). d. Administrative fines, penalties and/or surcharges from various violations are prescribed under Administrative Sanction of the Implementing Rules and Regulations of the National Building Code (PD 1096). caIEAD A. Determination of Amount Fines: A.1 In the determination of the amount of fines to be imposed the City Building Official shall, without prejudice to the other sanctions under the National Building Code, take into consideration the following: A.1.1. Light Violations: A.1.1.1. Failure to post Certificate of Occupancy use/operation A.1.1.2. Failure to post Building Permit Construction Information Sign. A.1.1.3. Failure to provide or install appropriate safety measures for the protection of workers, inspectors, visitors, immediate neighbors and pedestrians. A.1.2. Less Grave Violations: A.1.2.1. Non-compliance with the work stoppage order for the alteration/addition/conversion/repair without permit. A.1.2.2. Use or occupancy without appropriate Certificate of Occupancy/Use/Operation. A.1.3. Grave Violations: A.1.3.1. Unauthorized changes during construction. A.1.2.2. Unauthorized changes during construction from more fire-resistive to less fire resistive. A.1.2.3. Non-compliance with order to abate or demolish. A.1.2.4. Non-compliance with work stoppage order for construction/installation/alteration/repair/conversion/demolition without permit. A.2. Fines in Pesos A.2.1. Light violation Three Thousand Pesos (P3,000.00) A.2.2. Less grave violation Four Thousand Pesos (P4,000.00) A.2.3. Grave violation Five Thousand Pesos (P5,000.00) B. Surcharge/Penalty B.1. Without prejudice to the provision of the preceding Sections, the City Building Official is hereby also authorized to impose a penalty or surcharge in the following cases in such amount and in the manner as hereunder fixed and determined: B.1.1. For constructing, installing, repairing, altering or causing any change in the occupancy/use of any building/structure or part thereof or appurtenances thereto without any permit, there shall be imposed a surcharge of one hundred percent (100%) of the building fees. Provided, that when the work in the building/structure is started, pending issuance by the City Building Official of the application for the building permit, the amount of the surcharge shall be according to the following: B.1.1.1. Excavation for foundation 10% B.1.1.2. Construction of foundation (including pile driving and laying, reinforcing bars) 25% B.1.1.3. Construction of superstructure up to two (2.00) m. above established grade 50% B.1.1.4. Construction of superstructure above two (2.00) meters 100% B.1.2. Provided further, That when the work on the building/structure is started with due notice and advice to the City Building Official and after the lapse of thirty (30) days from the date of filing and acceptance of the application for Building Permit, no surcharge or penalty shall be imposed. IHEAcC B.1.3. For failure to pay fee within thirty (30) days from the prescribed date, surcharge of twenty-five percent (25%) of the fee shall be imposed. SECTION 3D.02. Time and Payment . When satisfied that the application for the Building Permit and the plans and specifications herewith conforms to the requirements of the National Building Code and its Implementing Rules and Regulations, the technical staff of the Office of the City Building Official prepares assessment of corresponding fees and order of payment including the point one percent (0.1%) Fire Service Fund (FSF) and shall be paid to the City Treasurer, the City Building Official within fifteen (15) days from payment of the required fees by the applicant under this Article, issue the building permit applied for. HDacIT The City Building Official may issue a Ground Preparation and Excavation Permit while the application is still being processed and shall charge corresponding fees therefor in accordance with the pertinent provision of the Implementing Rules and Regulations of the National Building Code. For excavation more than fifty (50) cu. meter and more than two (2.00) meter in depth, the owner/permittee shall post a cash bond of fifty thousand pesos (P50,000.00) for the first fifty (50.00) cu. m. and three hundred pesos (P300.00) for every cu. meter and thereafter to be deposited with the City Treasurer. Said excavation shall not exceed one hundred (100.00) cu. meter or three (3.00) meter in depth until the building permit is issued and shall not be left open without any work being done in the site for more than one hundred twenty (120) days, otherwise the Cash Bond shall be forfeited in favor of the City Government to cover the expense for the necessary restoration should the owner/permittee fail to restore the same. If the bond is insufficient to effect the necessary restoration, additional cost to be incurred to complete the restoration shall be charged to the account of the owner/permittee or to whoever shall assume ownership of the property. SECTION 3D.03 Fees . The City Building Official shall keep a permanent record and accurate account of all fees and other charges fixed and to be collected and received under the National Building Code subject to existing budgetary accounting and auditing rules and regulations, the City Building Official is authorized to retain not more than twenty percent (20%) of fees collection for the operating expenses of his Office, the remaining eighty percent (80%) shall be deposited with the City Treasurer and shall accrue to the general fund of the City concerned. SECTION 3D.04. Use of Income from Fees. The use of all net income realized by the Office of the City Building Official from the collection of fees and charges not exceeding twenty percent (20%) thereof and in accordance with Section 208 of the National Building Code; such income may be used to cover necessary operating expenses including the purchase of equipment, supplies and materials, traveling expenses, obligation expenses and sheriff's fees and payment of other prior years' obligation not adequately funded, subject to existing budgetary and auditing rules and regulations. SECTION 3D.05. Administrative Fines. For the violation of any provision of the National Building Code and its Implementing Rules and Regulations issued thereunder the City Building Official as authorized by Secretary of Public Works and Highways is empowered to prescribe and impose fines not exceeding ten thousand pesos (P10,000.00). ARTICLE E Permit Fee for Zoning/Locational Clearance SECTION 3E.01. Imposition of Fee. There shall be collected a Processing Fee for Zoning/Locational Clearance for all structures/establishments applying for building permit and business permit. SECTION 3E.02. Time of Payment. The fees in this Article shall be paid by the applicant or his representative to the City Treasurer when Zoning/Locational clearance is granted. As follows: SECTION 3E.02A. Collection of Processing Fee . The administration and collection of processing fee for locational clearance of the Office of the Zoning Administrator, its personnel, maintenance and operating expenses shall be as follows: a. Filing Fee 1. For Locational Clearance P100.00 2. For motion of reconsideration 200.00 3. For petition/request for reclassification 3,000.00 4. For filing complaint, except those involving pauper litigant which shall be free of charge 200.00 b. Land Use Fee 1. Residential (single detached and duplex type) 1.50/sq.m. of total floor area 2. Commercial establishments, including apartments, mass housing, townhouses constructed primarily for gain purposes 3.00/sq.m. of total floor area 3. Industrial establishments 3.00/sq.m. of total floor area 4. Institutional (schools, hospitals, etc.) 3.00/sq.m. of total floor area 5. Memorial Parks/Cemeteries 3.00/sq.m. of total floor area 6. Agro-Industrial a) Manufacturing 4.10/sq.m. of total floor area b) Non-manufacturing 2.00/sq.m. of total floor area 7. Telecommunications/Towers 4.10/sq.m of total floor area 8. Billboards 0.50/sq.m. of total floor area 9. Yards utilized for industrial purposes 1.20/sq.m. of total floor area 10. Yards utilized for commercial purposes 1.20/sq.m of total floor area 11. All types of renovation 75% of the corresponding prescribed rate c. Processing Fee Twenty Five Percent (25%) of the corresponding prescribed Land Use Fee shall be paid for processing of all clearances. d. Certificate Fee Forty Five Pesos (P45.00) shall be collected for each certificate of conformance/non-conformance and all other certification issued. V. Section 2. Section 29. of Municipal Ordinance 97-08, series of 1997 is hereby amended to read as follows: SECTION 29.0 Violations and Administrative Penalties. Any applicant, proponent, proprietor, owner or representative who commits any of the following Acts shall after due notice be punished by a fine in accordance with the following schedule: SECTION 29.1.0 For undertaking any activity or project in violation of Municipal Ordinance No. 97-08, Series of 1997 as amended, otherwise known as the Revised Comprehensive Land Use Plan Zoning Ordinance of Municipality of Paraaque. 29.1.0 Unauthorized expansion or alteration of any activity formerly covered by a Certificate of non-conformance. ..a fine equivalent to 100% of the prescribed processing fee but in no case be less than P200 nor more than P5,000.00. 29.1.2. For commencing or undertaking any project without having first secured a location clearance. ..a fine of not less than P2,000.00 nor more than P10,000.00 in case of commercial, industrial and institutional projects or according to the following phases of construction: a. Excavation for foundation P2,000.00 b. Construction of foundation P3,000.00 c. Construction of structure up to Two (2) Meters above established Grade P5,000.00 or an Imprisonment of not more than six (6) months, or both in the discretion of the court d. Construction of structure more than Two (2) Meters and completed Structures (100%) finished P5,000.00 or an Imprisonment for a period not exceeding one (1) year, or both in the discretion of the court. 29.1.3 For home/cottage industry or Incidental home occupation and Auxiliary uses. P500.00 29.1.4 All types of residential structures P1,000.00 29.1.5 All types of Commercial and Industrial Structures 100 sq. m. and below P2,000.00 29.1.6 All types of Commercial and Industrial Structures more than 100 sq.m. P10,000.00 29.2.0 Unauthorized expansion or alteration of any activity formerly covered by a certificate of non-conformance. ..a fine equivalent to 100% of the prescribed processing fee but in no case be less than P2,000.00 nor more than P5,000.00 29.2.1 Fraud or misrepresentation as to use P5,000.00 or an imprisonment for a period not exceeding one (1) year, or both in the discretion of the court. 29.2.2 Fraud or misrepresentation as to floor area P5,000.00 29.2.3 Fraud or misrepresentation as to Location P5,000.00 or an Imprisonment for a period not exceeding one (1) year, or both in the discretion of the court. 29.2.4 Non-disclosure of any material fact P2,000.00 29.3.0 For refusing within any premises subject to inspection by a duly authorized inspector: 29.3.1 First refusal not exceeding P2,000.00 29.3.2 Subsequent Refusal not exceeding 5,000.00 29.4.0 For failing and refusing, without justifiable reason, to appear during a proceeding before the City Zoning Administrator of Paraaque or his duly authorized officers A fine not more than P2,000.00 29.5.0 For failing to renew the Temporary Use Permit (TUP) on the date specified and stamped on TUP A fine equivalent to Fifty (50%) Percent of the prescribed fee but in no case lower than P500.00 29.6.0 If the violation is committed by a firm, corporation or partnership, the managing partners, directors or any other person in charge with the management thereof shall be held responsible. Professionals who are in charge of the project, if found to be constructing any structure without the necessary locational clearance in violation of this Regulation shall be held liable and the case will be referred to the Professional Regulation Commission (PRC) for appropriate action. Building officials found to be issuing building permits without the required locational clearance shall likewise be held liable and the case be referred to the City Mayor concerned for appropriate action. SECTION 3E.03. Administrative Provision. The Zoning Administrator shall administer the provision of this article and other existing ordinances, executive orders, law related to and governing zoning/locational clearances. DCaEAS ARTICLE F Permit for Temporary Use of Roads, Streets, Sidewalk, Alleys, Patios, Plazas and Playgrounds SECTION 3F.01. Imposition of Fee . Any person that shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in this City in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule: 1) For construction P50.00/sq. m. per month or fraction thereof 2) Others 50.00/sq. m. per day For wake and other charitable, religious and educational purposes, use and/or occupancy are exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. SECTION 3F.02 Time of Payment. The fee shall be paid to the City Treasurer upon application of the permit with the City Mayor. SECTION 3F.03. Administrative Provisions . The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The City Engineer shall report to the City Treasurer the area occupied for purposes of collecting the fee. ARTICLE G Permit Fee for the Storage of Flammable and Combustible Materials SECTION 3G.01. Imposition of Fee . There shall be collected an annual permit fee for the storage of combustible at the rates as follows: a. Storage of gasoline, diesel fuel, kerosene and similar products. 500 to 2,000 liters P1,500.00 2,001 to 5,000 liters 2,000.00 5,000 to 20,000 liters 2,500.00 20,001 to 50,000 liters 3,000.00 50,0001 to 100,000 liters 3,500.00 Over 100,000 liters 4,000.00 b. Storage of tar, resin and similar materials 1) Less than 1,000 kls. P100.00 2) 1,000 to 2,500 kls. 200.00 3) 2,500 to 5,000 kls. 300.00 4) Over 5,000 kls. 500.00 c. Storage of combustible, flammable or explosive substance not mentioned above 1,000.00 SECTION 3G.02. Time of Payment. The fees imposed in this Article shall be paid to the City Treasurer upon application for his permit with the Mayor to store the aforementioned substances. SECTION 3G.03. Administrative Provisions . (a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefore. Gasoline or naphtha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. (b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefore. ARTICLE H Permit Fee on Circus and Other Parades SECTION 3H.01. Imposition of Fee. There shall be collected a Mayor's Permit of One Hundred (P100.00) Pesos per day on every circus and other parades using banners, floats or musical instruments carried on in this city. SECTION 3H.02. Time and Manner of Payment. The fee imposed herein shall be due and payable to the City Treasurer upon application for a permit to the City Mayor at least ten (10) days before the scheduled date of the circus or parade and on day such activity shall be held. SECTION 3H.02. Exemption . Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 3H.04. Administrative Provisions. (a) Any person who shall hold a parade within this city shall first obtain from the City Mayor undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE I Fee for Sealing and Licensing of Weights and Measures SECTION 3I.01. Implementing Agency. The City Treasurer shall strictly enforce the provisions of the Regulation of Practices relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. SECTION 3I.02. Sealing and Testing of Instruments of Weights and Measures. All instruments for determining weights and measures in all consumer and consumer related transaction shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be City Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, that all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. SECTION 3I.03. Imposition of Fees. Every person before using instruments of weights and measures within this city shall first have them sealed and licensed annually and pays therefore to the City Treasurer the following fees: Amount of Fee (a) For sealing linear metric measures: one (1) meter or more 50.00 (b) For sealing metric measures of capacity: Not over ten (10) liters 30.00 Over ten (10) liters 50.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kg. 50.00 With capacity of more than 30 kg. but not more than 300 kg. 100.00 With capacity of more than 300 kg. But not more than 3,000 kg. 200.00 With capacity of more than 3,000 kg. 500.00 (d) For sealing apothecary balances of precision 100.00 (e) For sealing scale or balance with complete set of weights: For each scale or balances or other Balances with complete set of weights For use therewith 50.00 For extra weight 10.00 (f) For each and every re-testing and re-sealing weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of fifty (50.00) pesos for each instrument shall be collected. SECTION 3I.04. Payment of Fees and Surcharge. The Fees herein imposed shall be paid and collected by the City Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees therefor paid within the prescribed period shall subject the owner or user to a surcharge of Five Hundred Percent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 3I.05. Place of Payment. The Fees herein levied shall be paid in the city where the business is conducted by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the city where he maintains his residence. SECTION 3I.06. Exemptions. (a) All instrument for weight and measures use in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures instruments intended for sale. SECTION 3I.07. Administrative Provisions. (a) The official receipt for the fee used for the sealing of weight or measure shall serve as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. 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. (b) The City Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. 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 variation 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. (c) The City Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the City Treasurer in the presence of the Provincial Auditor or his representative. IEAacS SECTION 3I.08. Fraudulent Practices Relative to Weights and Measures. The following acts related to weights and measures are prohibited: (a) For any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; (b) Any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected. (c) For any person other than official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official dealer or his duly authorized representative as an acknowledgment that the instrument for determining weight or measure has been fully tested, calibrated, sealed or inspected; (d) For any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristics sign used to indicate that such instruments of weight or measure has been officially tested, calibrated, sealed or inspected; STECAc (e) For any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license for the purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; (f) For any person to use or reuse any restored, altered, expired, damaged stamp, tag, certificate or license for the purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; (g) For any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, or measure that has not been sealed or if previously sealed, the license therefor has expired and has not been renewed in due time; (h) For any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; (i) For any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; (j) For any person to fraudulently give short weight or measure in the making of a scale; (l) n For any person to procure the commission of any such offense above mentioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments. DcITaC SECTION 3I.09 Penalties. (a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of Section 3K.06 shall upon conviction, be subject to a fine of not less than Two Hundred Pesos (P200.00) but not more than One Thousand Pesos (P1,000.00) or by imprisonment of not more than six (6) months, or both, upon the discretion of the court. (b) Any person who shall violate the provisions of paragraph (g) of Section 3K.06 for the first time shall be subject to a fine of not less than Five Hundred Pesos (500.00) or by imprisonment of not less than one (1) month but not more than five (5) years, or both, upon the discretion of the court. (c) The owner-possessor or user of instrument of weights and measures enumerated in paragraphs (h) to (k) of Section 3K.06 shall, upon conviction, be subject to a fine of not less than Three Hundred Pesos (P300.00) or imprisonment not exceeding one (1) year, or both, upon the discretion of the court. [This Article was updated to conform to the provisions of the Consumer Act of 1992, Republic Act No. 7394.] ARTICLE J Registration and Transfer Fees on Large Cattle SECTION 3J.01. Definition. For purposes of this Article, "large cattle" includes a two-year old horse, mule, ass, carabao, cow or other domesticated member of the bovine family. SECTION 3J.02. Imposition of Fee. The owner of a large cattle is hereby required to register said cattle with the City Treasurer for which a certificate shall be issued to the owner upon payment of registration fee as follows: Amount of Fee (a) For Certificate of Ownership 50.00 (b) For Certificate of Transfer 50.00 (c) For Registration of Private Brand 50.0 0 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 3J.03. Time and Manner of Payment. The registration fees shall be paid to the City Treasurer upon registration or transfer of ownership of the large cattle. SECTION 3J.04. Administrative Provisions. (a) Large cattle shall be registered with the City Treasurer upon reaching the age of two (2) years. (b) The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered with the City Treasurer. All branded and counter-branded large cattle presented to the City Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership to the owner of the large cattle. (c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser, the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals, and a reference by number to the original certificate of ownership with the name of the city issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the City Treasurer except upon the production of the original certificate of ownership and certificate of transfer and such other documents that show title to the owner. SECTION 3J.05. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws; ordinances and rules and regulations. ARTICLE K Permit Fee for Excavation SECTION 3K.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 P300.00 b) For all other excavations 500.00 2. Excavation Permit Fee 2.1 Underground Utility Lines a) For maximum width of trench of 0.50 m. a.1) First 50 linear meter length of excavation and below 500.00 a.2) Over 50 linear meter width of trench 15.00/l.m. b) Excess over 0.50 meter width of Trench 15.00/sq.m. 2.2 For foundations of structures 20.00/sq.m. 2.3 For road concreting/blocking and asphalt pavement 5.00/sq.m. 2.4 For installation of wooden/concrete utility poles 100.00/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 P950.00 a.2) 8" thickness 863.00 a.3) 7" thickness 784.00 a.4) 6" thickness 712.00 a.5) 4" thickness 588.00 SECTION 3K.02. Time and Manner of Payment. The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's permit. Concrete Sidewalk 588.00 Macadam Pavement 400.00 b) Asphalt Pavement b.1) 2" thickness 520.00 c) Curb and Gutter 400.00 4. Maintenance Deposit a. Concrete Pavement Per square meter or fraction thereof a.1) 9" thickness P 238.00 a.2) 8" thickness 216.00 a.3) 7" thickness 196.00 a.4) 6" thickness 178.00 a.5) 4" thickness 147.00 b. Asphalt 130.00 c. Macadam 50.00 d. Curb and Gutter 100.00 SECTION 3K.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 3K.03. Administrative Provisions. (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the city streets of Paraaque unless a permit shall have been first secured from the Office 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. ARTICLE L Agri-Machinery and Other Heavy Equipment SECTION 3L.01. Imposition of Fee. There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this city. Rate of Fee Per Filming a. Commercial movies 500/film b. Commercial advertisements 300/film c. Documentary film 100/film d. Videotape coverage 100/coverage In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. HITEaS SECTION 3L.01. Imposition of Fees. There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from non-resident operators of said machinery, renting out said equipment in this city. Rate of Fee Per Annum a. Heavy Tractors 500.00 b. Bulldozer 500.00 c. Forklift 500.00 d. Heavy Graders 500.00 e. Light Graders 500.00 f. Road Rollers 500.00 j. * Payloader 500.00 k. Backhoe 500.00 l. Rockcusher 500.00 m. Batching Plant 1,000.00 n. Crane 500.00 SECTION 3L.02. Time and Manner of Payment. The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's Permit. SECTION 3L.03. Administrative Provisions. The City Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery and the name and address of the owner. CacEID ARTICLE M Permit Fees on Tricycle Operation (Taken from Ordinance No. 135 Series of 1992) SECTION 3M.01. Definitions. When used in this Article. (a) Tricycle Regulatory Office (TRO). The specialized administrative agency/instrumentality of the City Government which shall implement and enforce the provisions of existing ordinances, rules, regulations, guidelines and policies pertaining to the provisions of existing ordinances, rules, regulations, guidelines and policies pertaining to the operation of tricycles-for-hire. (b) Tricycle-for-hire. A motorized transport vehicle composed of a motorcycle fitted with a single-wheeled sidecar used in providing transport services to the riding public for a fee. The sidecar may either be a single or back-to-back. The maximum capacity of a single sidecar tricycle shall be four (4) persons whereas a back-to-back may carry six (6) persons, in both cases excluding the driver thereof. (c) Tricycle Operators and Drivers Association (TODA). An organization of tricycle operators and drivers duly registered with the Securities and Exchange Commission (SEC) and accredited by the TRO. No award of new MTOP or renewal of the same shall be made unless the president of the TODA concerned certifies that he is a bona-fide member thereof. The acronym of the TODA shall be clearly visible in the front and rear of the sidecar. (d) TODA Federation. A federation of Paraaque TODAs which shall be duly registered with the SEC and likewise be accredited by the TRO. The TODA Federation shall serve as a forum to ventilate its grievances to protect the interest and welfare of all tricycle operators and drivers in the City. The TODA Federation President ipso facto becomes a member of the Tricycle Regulatory Board. (e) 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 specialized zones or route-of-allocation. (f) Tricycle Operator. Owner of a tricycle-for-hire and awardee of an MTOP/franchise who shall be a bona-fide member of an accredited TODA as certified by the president thereof, and who may or may not drive his/her tricycle-for-hire. (g) Driver. A person authorized by operator of a tricycle-for-hire to drive the same under an employment or "boundary" agreement. Such driver shall possess the appropriate professional driver's license and likewise be a bona-fide member of the accredited TODA as certified by the president thereof. (h) Route-of-allocation. A contiguous area specified in the MTOP, only within which a tricycle-for-hire shall be allowed to ply. SECTION 3M.02. Imposition of Fees. The following shall be imposed and collected by the City Treasurer. a) MTOP fee (New award by SP) P 5,000.00/unit b) Annual MTOP/Franchise Fee 250.00/Unit c) Amendment Fee of MTOP 250.00/Unit d) City Plate/Issuance 250.00/Unit e) Fare Adjustment Fee for fare increase to be collected during the renewal of the Franchise 200.00/Unit f) Lost Plate 250.00/Unit g) Annual City Sticker 100.00/Unit h) TRO I.D. (w/out lamination) 100.00/Unit i) Annual City Plate Sticker 50.00/Unit j) Annual Inspection Fee 50.00/Unit k) Annual Processing and Filing Fee 50.00/Unit l) Annual Certification Fee 50.00 SECTION 3M.03. Penalties and Charges. The penalty of fifty percent (50%) of every basic fee per annum shall be charged to an operator who failed to pay on the date the fee is due and demandable which is based on the last digit of his LTO plate. SECTION 3M.04. Time of Payment. (a) The fee shall be paid to the City Treasurer upon application or renewal of the permit. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) Filing fee for amendment of MTOP shall be paid upon application for route of allocation, change of ownership of unit, or transfer of MTOP. SECTION 3M.05. Administrative Provisions. (a) Prospective operators of tricycles should first secure a Motorized Operator's Permit (MTOP) from the Sangguniang Panlungsod. (b) The Sangguniang Panlungsod of this city shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefore; determine, fix, prescribe or periodically adjust fares or rates for the service in coordination with the hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualification of service. aATHES 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 valid registration papers from the Land Transportation Office (LTO). 3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents. 4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. 5. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceeds forty (40) KPH. The Sangguniang Panlungsod may provide exceptions if there is no alternative route. 6. Tricycle-for-hire shall be allowed to operate like a taxi service, i.e.,service is rendered upon demand and without a fixed route within the city. cHDaEI (c) The Sangguniang Panlungsod may impose a common color for tricycles for hire in the same route of allocation. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number and city plate number which is issued once, with the sticker renewed every year. All other markings on the sidecar may be made by the operator provided that it is not offensive and contrary to given morals and traditions. (d) For the purpose of this Article, a City Tricycle Regulatory Board is hereby created to be composed of the following: Members Chairman Chairman, Committee on Transportation Chairman, Committee on Franchise Chairman, Committee on Barangay Affairs ___________________________ Chairman, Committee on Ways and Means ___________________________ President, TODA Federations of Paraaque ___________________________ (e) The Tricycle Regulation Office shall keep a registry of all tricycle operators, which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. ACETSa ARTICLE N Permit Fee on Occupation or Calling Not Requiring Government Examination SECTION 3N.01. Imposition of Fees. There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination within the city as follows: Occupation Rate of Fee/Annum (a) On employee and workers in generally Considered "Offensive and Dangerous Business Establishments" P75.00 (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public 50.00 (c) On employees and workers in food or eatery establishment 75.00 (d) On employees and workers in night or night and day establishment 75.00 (e) All occupations or calling subject to periodic inspection, surveillance and/or regulations by the City Mayor, like animal trainer, auctioneer, barber, bartender, beautician bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, criminologist, electrician, electronic technician, club/floor manager. Forensic electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, mechanic, lifeguard, magician, make-up artist, manicurist, masonry, worker, masseur, attendant, mechanic, certified "hilot",painter, musician, pianist, photographer (itinerant),professional boxer, private ballistic expert, rig diver (cochero), taxi dancer, stage-performer sales girl, sculptor, waiter, or waitress and welder, chiefmates, flight attendants, commercial stewards and stewardess, insurance adjustments and surveyors masseurs, professional actors, and actresses, pelotaries, foresters, tattooers, stage performers, chiropodists, embalmers, hostesses, jockeys, statisticians, jewelry appraiser, meat handlers, cutters, dresser, vendors P125.00 SECTION 3N.02. Exemption. All professionals who are subject to the Professional Tax imposition pursuant to Section 139 of the Local Government Code and government employees are exempted from payment of this fee. TAScID SECTION 3N.03. 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 establishment such as but not limited to the following: 1) Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee, cocoa and tea factories; cosmetics and toiletries; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronic manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing, garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. 2) Employee and workers in commercial establishments; cinematography film storage; cold storages or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services, junk shop, hardwares; pest control services; printing and publishing houses; services station; slaughter-houses; textile stores; warehouse; and parking lots. TECcHA 3) Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environment factors, which endanger their physical and health well-being. (b) Employees and workers who generally enter or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries; supermarkets; beauty salons; tailor shop; dress shop, bank teller; receptionist, receiving clerk in paying outlets of public whose employees and workers attend to the daily needs of the inquiring or paying public. (c) Employees and workers in food or eatery establishment such as but not limited to the following: 1. Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains. 2. Stallholders employees and workers in public markets; 3. Peddlers of cook or uncook foods; 4. All other food peddlers, including peddlers of seasonal merchandise. 5. Employees workers in night and day establishment such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses, carnivals and the like; day clubs ad night clubs; massage clinic, sauna baths or similar establishment; hotels; motels; horse racing club; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during night time. In cases of night and day clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusement, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the city aside from those already specifically mentioned in Section P.02. caDTSE SECTION 3N.04. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the City Treasurer upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or distinct occupation or calling engaged in. Employer shall advance the fees to the city for the employees. SECTION 3N.05. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article shall subject a taxpayer to a surcharge of twenty-five Percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. In case of change of ownership of partnership of the business as well as the location thereof from the city to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment to start working. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permit next following calendar. SECTION 3N.36. Administrative Provisions. (a) The City Treasurer shall keep a record of persons in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purpose. (b) Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the city Treasurer and the city Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE O Permit Fee for the Conduct of Group Activities SECTION 3O.01. Imposition of Fee. Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this city shall obtain Mayor's Permit therefore for every occasion of not more than five (5) hours and pay the City Treasurer the corresponding fee in the following schedule: 1. Conference, meeting, rallies and demonstration in outdoor, in parks, plazas, roads/streets One Hundred Pesos (P100.00) 2. Dances Five Hundred Pesos (P500.00) 3. Coronation and ball Five Hundred Pesos (P500.00) 4. Promotional Sales One Thousand Pesos (P1,000.00) 5. Other Group Activities One Thousand Five Hundred Pesos (P1,500.00) SECTION 3O.02. Time of Payment. The fee imposed in this article shall be paid to the City Treasurer upon filing of application for permit with the City Mayor. SECTION 3O.03. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 3O.04. Administrative Provision. A copy of every permit issued by the City Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the City who shall assign police officers to the venue of the program or activity to help maintain peace and order. CHAPTER IV Service Fees ARTICLE A Secretary's Fees SECTION 4A.01. Imposition of Fees. There shall be collected the following fees from every person for copies of records and documents from the officers of this city. Amount of Fee (a) For every page or fraction thereof typewritten (not including the certificate and notation 50.00 (b) For each certificate of correctness (with seal of Office) written on the copy or attached thereto 50.00 (c) Photocopy or any other produced by copying machine per page 50.00 (d) Fee to get a health data 50.00 SECTION 4A.02. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 4A.03. Time and Manner of Payment. The fee shall be paid to the City Treasurer at the time the request, written or otherwise, for the issuance of a copy of any city record or document is made. ARTICLE B Local Civil Registry Fees SECTION 4B.01. Imposition of Fees. There shall be collected for services rendered by the City Civil Registrar of this city the following fees: (a) Marriage Fees 1. Application of marriage license 100.00 2. Marriage license fee 50.00 3. Marriage solemnization fee 100.00 4. Marriage registration fee 100.00 (b) For registration of the following: 1. Legitimation 200.00 2. Adoption 200.00 3. Annulment of Marriage 200.00 4. Divorce/Legal Separation 250.00 5. Naturalization 500.00 6. Change of Name 3,000.00 7. Correction of Name 1,000.00 8. Transcript of any civil registry document 200.00 9. Service Fee for migrant petitioner for change of name 1,000.00 10. Service Fee for migrant petitioner for correction entry 500.00 11. Late Registration Fee for eight (8) years old and below Free 12. Late Registration Fee for eight (8) years old and above 100.00 13. Certification Fee 50.00 (c) For certified copies of any document in the register, for each page 50.00 (d) Burial Fees: 1. Burial Fee 100.00 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 SECTION 4B.02. Exemptions. The fee imposed in this Article 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, except those copies required by courts at the request of litigants, in which case the fee should be collected. (b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. (c) Burial permit of a pauper, per recommendation of the City Mayor. SECTION 4B.03. Time of Payment. The fees shall be paid to the City Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. 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. ARTICLE C Police Clearance Fee SECTION 4C.01. Imposition of Fee. There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this city the following fees: Amount of Fee 1. For employment, scholarship, study grant and other purposes not hereunder specified 100.00 2. For change of name 100.00 3. For application for Filipino citizenship 200.00 4. For passport or visa application 100.00 5. For firearms permit application 100.00 6. For PLEB clearance 100.00 SECTION 4C.02. Time of Payment. The service fee provided under this Article shall be paid to the City Treasurer upon application for police clearance certificate. AISHcD ARTICLE D Sanitation Inspection Fee SECTION 4D.01. Imposition of Fee. There shall be collected the following annual fees from each business establishment in this city or house for rent for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: a) Financial institutions, such as banks, pawnshops, money shops, insurance companies, finance and other investment companies, dealers in securities and foreign exchange dealers: Main Office P250.00 Every branch thereof 200.00 b) Gasoline service filling stations 500.00 c) Private hospitals 1,500.00 d) Medical clinics and dental and animal hospitals 500.00 e) Dwellings and other spaces for lease or rent: 1. Hotels, motels, apartels, pension inns, drive inns, condotel 800.00 With 150 or more rooms 800.00 With 100 to 149 rooms 600.00 With 50 to 99 rooms 400.00 With 25 to 49 rooms 300.00 With less than 25 rooms 200.00 2) Apartments, per door 20.00 3) Houses for rent 20.00 4) Dormitories, lodging or boarding houses With accommodations for: 40 or more boarders or lodgers 400.00 15 to 39 boarders 250.00 less than 15 boarders or lodgers 150.00 f) Institutions of learning 600.00 g) Media facilities 150.00 h) Telegraph, teletype, cable and wireless communication 150.00 i) Telephone/electric and power companies: Main Office 400.00 Every branch/station thereof 200.00 j) Administration offices, display offices, and/or office of professionals 100.00 k) Peddlers 20.00 l) Convenience stores; stalls in Shopping Malls and Centers 100.00 m) Lending investors 200.00 n) All other business, industrial, commercial, agricultural establishment not specifically mentioned above With an area of 1,000 sq. m. or more 1,000.00 500 or more but less than 1,000 sq. m. 800.00 200 or more but less than 500 sq. m. 500.00 100 or more but less than 200 sq. m. 300.00 50 or more but less than 100 sq. m. 200.00 25 or more but less than 50 sq. m. 100.00 less than 25 sq. m. 50.00 In the case where a single person, partnership or corporation conducts or operates two or more business in one place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. THEDCA SECTION 4D.02. Time of Payment. The fees imposed in this Article shall be paid to the City Treasurer upon filing of the application for the sanitary inspection certificate with the City Health Officer and upon renewal of the same every year thereafter within the first twenty days of January. SECTION 4D.03. Administrative Provisions. (a) The City Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and property for habitation. (b) The City Health Officer shall require evidence of payment of the fee imposed herein before he issue the sanitary inspection certificate. ARTICLE E Service Fees for Health Examination SECTION 4E.01. Imposition of Fee. There will be collected a fee of Fifty Pesos (P50.00) from any person who is given a physical examination by the City Health Officer or his duly authorized representative, as required by existing ordinances. THIAaD A fee of Twenty Five Pesos (P25.00) shall be collected for each additional copy of subsequent issuance of the copy of the initial medical certificate is issued by the City Health Officer. SECTION 4E.02. Time of Payment. The fee shall be paid to the City Treasurer before the physical examination is made and the medical certificate is issued. SECTION 4E.03. Administrative Provisions. 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 (6) months hereafter. (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 (6) months thereafter. SIaHTD 1. Food establishment establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools, dance halls and nightclubs include dance instructor, hostess, cooks, bartenders, waitresses, etc. 4. Tonsorial and beauty establishment include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishment, etc. 5. Massage clinics and sauna bath establishments include masseurs; massage clinic/sauna bath attendants, etc. 6. Hotels, motels and apartment, lodging, boarding, or tenement houses, and condominiums. IaTSED (a) * Owners, managers or operators of the establishment shall see to it that their employees who are required to undergo medical examination have been issued the necessary medical certificates. (b) The City Health Officer shall keep a record of medical examination conducted, and the copies of health certificates issued indicating the name of the applicant, the date and purpose for which the examination was made. SECTION 4E.04. Penalty. A fine of One Thousand Pesos (P1,000.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary health certificates. ARTICLE F Health Services Fee SECTION 4F.01. Imposition of Fee. The following fees shall be imposed upon for the laboratory tests and seminars that shall be undertaken by the City Health Office of the City of Paraaque under the Sanitation Code. The fees shall be subject to review and/or re-evaluation every five (5) years. cHSTEA Routine Laboratory Tests: Urine Exam 50.00 Stool Exam (DFS) 45.00 Stool Exam (KATOKATS) 100.00 Stool Exam (AECM) 100.00 Pregnancy Test 160.00 CBC 90.00 Platelet Count 60.00 Hgb/Hcl 60.00 Blood Typing 80.00 Chest x-ray 150.00 Drug Test 300.00 HbsAg Test 200.00 Sputum Exam 60.00 Pap Smear 50.00 Blood Chemistry: FBS 90.00 Cholesterol 90.00 Uric Acid 90.00 BUN 90.00 Creatinine 90.00 Social Hygiene Tests: Gram Staining 50.00 NSS/KOH Stain 50.00 BHS AS 200.00 RPR 60.00 Routine Urinalysis 50.00 Routine Fecalysis 45.00 Sanitation/Health Certificates: Health Certificates 30.00 Medical Certificates 50.00 STD Certificate 100.00 Sanitary Inspection 200.00 Renewal of Health Certificates 30.00 Fumigation of Business Establishment: Within area of 50 sq.m. 200.00 Additional per sq.m. 10.00 Bacteriological Water Exam 150.00 Sanitary Clearance 100.00 Food Establishment Classification 100.00 Lost Card 30.00 Fees for the accreditation of private laboratories Application Fee for Accreditation 1,000.00 (non-refundable) Accreditation Fee 5,000.00 Renewal of Accreditation Fee 5,000.00 ARTICLE G Dog Vaccination Fee SECTION 4G.01. Imposition of Fee. There shall be collected/imposed from every owner of the dog a vaccination fee of One Hundred Pesos (P100.00) for every dog vaccinated within the territorial jurisdiction of this city. SECTION 4G.02. Time of Payment. The fee shall be paid to the City Treasurer prior to the vaccination of the dog in close coordination with the City Agriculture Office and the Office of the City Veterinarian. ADCETI SECTION 4G.03. Administrative Provisions. 1. Vaccination Against Rabies means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAI, City Veterinarian Office and City Agriculture Office. (a) Every dog 3 months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three months of age. (b) During free mass dog rabies vaccination campaign, every dog 3 months of age and older should be submitted by the owner for vaccination. Dog not submitted on the scheduled date or within one month hereafter shall be exterminated under the supervision of the City Rabies Control Authority. Becomes optional after a mass dog vaccination campaign covering at least 80% of the dog population. CSDAIa 2. It shall be the duty of each trained vaccinator when vaccinating any dog to complete certificate of rabies vaccination (in duplicate for each animal vaccinated.) The certificate shall include the following information. (a) Owner's name, address and telephone number if any (b) Description of dog (color, sex, markings, age, name, species and breed if any) (c) Dates of vaccination and vaccine expiration if known (d) Rabies vaccination tag number (e) Vaccine produced (f) Vaccinator's signature (g) Veterinarians license number/vaccinator's address The dog owner shall be provided with a copy of the certificate. The veterinarian/vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian/vaccinator, shall be securely attached to the collar of the dog. HCTDIS NOTE: The above provisions may not apply in a mass vaccination program. During a free mass dog vaccination, the cost shall be done by the owner after the scheduled date. 3. Dog Registration or Licensing Every dog shall be registered by their owner upon reaching the age of 3 months and every year thereafter. Unvaccinated dogs registered after reaching the age of 3 months and dogs 3 months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay such registration fee as may be determined by the City Council. The registration officer shall provide the owner with a certificate of certification for the dog and affix to a distinguished collar tag as proof of registration. 4. Elimination of Unregistered Dog Unregistered dogs over the age of 4 months shall be seized and humanely exterminated under the supervision of a licensed veterinarian of the City Rabies Control Authority or vaccinated under the provisions of Section 3(4). The licensed veterinarian/trained vaccinator of the City Rabies Control Authority shall give the guidance on the extermination methods to be used (shooting, poisoning, carbon dioxide or anesthetic overdose or decapitation) in a different environment (area of habitation, marketplace, rubbish dumps, open countryside, etc.) EHSADc The license veterinarian, trained vaccinator, the City Rabies Control Authority or a police office may enter any land for the purpose of seizing or exterminating a dog which is liable to be seized under this section. NOTE: Elimination is based on the presence or absence of a dog tag and/or a registration or vaccination certificate. The City Veterinarian and the City Agricultural Officer is tasked to determine of the age of the dogs. 6. * Reporting of Biting incidents The owner of a dog which has bitten any person and the person who has been bitten shall, within 24 hours of the occurrence, report the incident of the City Rabies Control Authority, a health care worker or a police officer receiving such information who shall immediately transmit it to the City Rabies Control Authority for investigation. CcAHEI 7. The owner of a dog which has bitten any person shall be responsible for all the treatment and dog examination. 8. Financial support for the activity shall be borne by the City Government and the Barangay Government. SECTION 4G.04. Penalty. Any dog owner who fails to abide by any of the provisions of this ordinance shall be subjected to a fine of Two Thousand Five Hundred (P2,500.00) Pesos without prejudice to the provision of Section 3(7). It shall be the responsibility of the City Rabies Control Authority to administer this ordinance, and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be the responsibility of the City Rabies Control Authority as defined under Section 1 of this Article. cEASTa CHAPTER V City Charges (It is highly recommended that a separate Market Code be prepared) ARTICLE A Fishery Rentals, Fees and Charges SECTION 5A.01. Definitions. When used in this Article: (a) Marginal Fisherman refers to an individual engaged in subsistence fishing which shall be limited to the sale, barter or exchange of marine products by himself and his immediate family. And whose annual net income from fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality whichever is higher. (b) City Waters include not only streams, lakes and tidal waters within this city, not being the subject of private ownership, and not comprised within national parks, public forests, timber lands, forest reserves, or fishery reserves, but also marine waters included between two (2) lines drawn perpendicular to the general coastline from points where the boundary lines of the city to the sea at low tide and a third parallel with the general coastline and fifteen (15) kilometers from it. (c) Vessels include every sort of boat, craft, or other artificial contrivance used as a means of transportation on water. DTIaHE SECTION 5A.02. Fishery Rentals, Fees and Charges. This City shall have the exclusive authority to grant the following fishery privileges within its city waters, impose rentals, fees, or charges therefrom: (a) To erect fish corrals, oyster, mussel, or other aquatic beds or bangus fry areas. (b) To gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other species and fish from city waters by nets, traps or other fishing gears. However, marginal fishermen shall be exempt from any rentals, charge or any other imposition whatsoever. ARTICLE B Rentals of Personal and Real Properties Owned by the City (Rentals to be based at full cost pricing) SECTION 5B.01. Imposition. The following rates of rental fees for the use of real and personal properties of this city shall be collected. DHcSIT 1) Land only (per sq.m.) (a) Located in commercial/industrial area 100.00/sq.m. (b) Others 50.00/sq.m. 2) Building (per sq.m. of floor area) (a) Located in commercial/industrial area 10.00/sq.m. (b) Others 50.00/sq.m. (Note: For multi-storey structures rates can be categorized based on floor location as in ground floor, corner, etc.) 3) Vehicles and equipment (Note: List down) 4) Other Properties that may be As may be decided by acquired after the promulgation the Sangguniang Panlungsod of this ordinance) SECTION 5B.02. Time of Payment. The fees imposed herein shall be paid to the City Treasurer or his duly authorized representative, before the use or occupancy of the property. ARTICLE C Service Charge for Garbage Collection and User Charges SECTION 5C.01. Imposition of Fee. There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule: SECTION 5C.02. Rate of Charges. Except as otherwise provided herein, garbage service charges shall be collected quarterly from every person (natural or juridical) engaged in business, occupation or calling or any undertaking in the city in accordance with the following schedule: SCHTac Schedule A. Amusement Places Rate per Quarter 1) Amusement centers and establishments with coin-operated and machines, appliances amusements rides and shooting galleries sideshow booths and other similar establishment with contrivances for the amusements of customers, per contrivances 100.00 2) Billiard and/or pool halls/tables 100.00 3) Bowling establishment a) Automatic, per lane 120.00 b) Non-automatic, per lane 100.00 4) Casinos 8,000.00 5) Circuses, carnivals and the like 2,000.00 6) Cockpits 2,400.00 7) Gymnasiums 400.00 8) Membership clubs, Associations or Organizations: a) Serving foods, drinks and lodging facilities 1,600.00 b) Serving foods and drinks without lodging facilities 800.00 9) Night/day clubs, discos, cocktail lounge or bars, beer gardens, karaoke or sing-alongs, cabaret or dance halls: a) With ten (10) tables and below 2,000.00 b) With ten (10) tables and above 4,000.00 c) Per table in excess of ten (10 tables 200.00 10) Resorts and other similar establishments 3,000.00 11) Sauna baths and massage clinics, per cubicle 200.00 12) Theaters or cinema houses with seating capacity of: a) more than 2,000 persons 2,000.00 b) 500 to 2,000 persons 1,600.00 c) less than 500 persons 1,200.00 13) Pelota courts, badminton courts, basketball courts tennis courts and others of similar nature 200.00 Schedule B. Electric and Power Companies 1) Main office or each power plant 10,000.00 2) Every branch office thereof 4,000.00 Schedule C. Financial Institution 1) Banks a) Commercial banks (main office) 6,000.00 Every branch thereof 4,000.00 b) Savings bank (main office) 6,000.00 Every branch thereof 4,000.00 c) Rural banks 2,000.00 2) Savings and Loan Association, Insurance Companies, Pawnshop: a) Main office 2,000.00 Every branch thereof 1,000.00 3) Financial and/or lending investors establishment, money shops a) Main office 2,000.00 Every branch thereof 1,000.00 b) Authorized dealer in foreign currencies and stock brokers 1,000.00 Schedule D. Private Hospitals and Medical Clinics with bed capacity for: 1) more than 500 persons 6,000.00 2) 301 to 500 persons 4,000.00 3) 151 to 300 persons 3,000.00 4) 101 to 150 persons 2,000.00 5) 76 to 100 persons 2,000.00 6) 51 to 75 persons 1,200.00 7) 25 to 50 persons 1,000.00 8) less than 25 persons 800.00 Animal hospitals and others 400.00 Schedule E. Liquefied Petroleum: Gas Dealer: 1. Marketers 800.00 2. Dealer 400.00 Schedule F. Market Stallholders: 1) Public Markets: a) For each stalls with 100 or more stallholders 100.00 b) For each stall with less than 100 stallholders 80.00 2) Private markets: a) Each stall 100.00 Stallholders with more than five (5) square meters and/or rendering special services such as: pawnshops, appliances stores, banks, and other similar establishment shall be excluded under the term stallholders and levied garbage in accordance with pertinent provisions of this Chapter. Schedule G. Telephone Companies: 1) Main Office 8,000.00 2) Every branch/station thereof 4,000.00 Other business not mentioned 1) with an area of 1,000 sq.m. or more 6,000.00 2) with an area of 700 sq.m. but less than 1,000 sq.m. 4,000.00 3) with an area of 500 or more but less than 700 sq.m. 3,000.00 4) with an area of 300 or more but less than 500 sq.m. 800.00 5) with an area of less than 300 sq.m. 400.00 Schedule H. Peddlers, Ambulant Vendors, Except Delivery Van or Truck 100.00 Schedule I. Film shooting per day 200.00 Schedule J. All other business and other service agencies not specifically mentioned above 1) Manufacturers, producers and processors: a) factory with an aggregate area of: 1,000 sq.m. or more 6,000.00 500 or more but less than 1,000 sq.m. 4,000.00 200 or more but less than 500 sq.m. 3,000.00 100 or more but less than 200 sq.m. 2,400.00 50 or more but less than 100 sq.m. 1,800.00 25 or more but less than 50 sq.m. 1,000.00 less than 25 sq.m. 400.00 On Contractors, independent, wholesalers, dealers, distributors, repackers and retailer with an aggregate area of: 1,000 sq.m. or more 6,000.00 500 or more but less than 1,000 sq.m. 4,000.00 200 or more but less than 500 sq.m. 3,000.00 100 or more but less than 200 sq.m. 2,000.00 50 or more but less than 100 sq.m. 1,600.00 25 or more but less than 50 sq.m. 600.00 less than 25 sq.m. 200.00 SECTION 5C.03. Garbage Service Charges for Multiple Business where there are two or more kinds of business subject to the garbage charges, conducted in the same place or establishment by the same owner or operator, the charge to be collected shall be that which has the highest rate among the business concerned plus twenty five (25%) percent thereof, provided that the total garbage fee shall not exceed Fifty Thousand Pesos (50,000.00) per annum. SECTION 5C.02. * Time of Payment. The fees prescribed in this Article shall be paid to the City Treasurer on or before the tenth (10th) day of every month or the authorized representative who shall collect the said fee from the establishment. IaSCTE SECTION 5C.03. * Administrative Provisions. a) For purposes of the imposition, the area of garbage collection shall only be the business area of the city proper and public market. b) The owner or operator of the aforementioned business establishment shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection. c) The Sanitary Inspector (for the City Health Officer) shall inspect once every month the said business establishment to find out whether garbage is properly disposed of within the premises. d) This Article shall not apply to business operators or establishments, which provide their own system of garbage disposal. ARTICLE D Charges for Parking SECTION 5D.01. Imposition of Fee. There shall be collected fees for the use of city owned parking area or designated streets for pay parking in accordance with the following schedule: ESacHC A. Day Parking Rates Vehicle Type Annual Daily a) Light Vehicle: Five pesos (P5.00) or the first hour plus two (P2.00) pesos per succeeding hour or a fraction thereof. b) Utility Vehicles: Five pesos (P5.00) per hour or a fraction thereof. c) Delivery Truck Ten pesos (P10.00) for the first hour plus five pesos (P5.00) per succeeding hour or a fraction thereof. d) Overnight Parking Rates: Fifty pesos (P50.00) from 7:00 to 5:00 am. e) Towing fee of three hundred pesos (P300.00) and impounding fee of one hundred (P100.00) pesos/day shall be collected from owners of vehicles who shall violate this Article. SECTION 5D.02. Time of Payment. The fees herein imposed shall be paid to the City Treasurer or to his duly delegated representative upon parking thereat. ARTICLE E City Hospital Service Fees SECTION 5E.01. Imposition of City Hospital Service Fees. The following schedule of fees is hereby imposed for services and facilities rendered by the City Hospital. DcTSHa Laboratory Services: Amount 1. Hemoglobin 25.00 2. Stool Exam 30.00 3. Urinalysis 35.00 4. CBC 45.00 5. Platelet 25.00 6. Pregnancy Test 100.00 7. Widal Test 100.00 8. X-Matching 120.00 9. Gram Staining 50.00 10. Urine Sugar 25.00 11. Bleeding Clotting 20.00 12. Malarial Smear 30.00 13. Occult Blood 40.00 14. RBC Count 15.00 15. HGB/HCT 25.00 16. WBC Diff. Count 25.00 17. E.S.R. 25.00 18. A.E.B. 60.00 Blood Chemistry: 1. F.B.S. 70.00 2. B U N 75.00 3. Cholesterol 75.00 4. Creatinine 70.00 5. Uric Acid 70.00 6. T.B. B1B2 120.00 7. Total Prof ALB AG 120.00 8. SGOT 70.00 9. SGPT 70.00 10. CTBT 25.00 11. BUA 70.00 12. HBS/AG 20.00 13. Pap smear 30.00 14. E.C.G 80.00 Radiology Services: 1. Chest X-Ray 100.00 2. Cervical Spine 140.00 3. Thoraco-Lumbar Spine 160.00 4. Lumbo Sacral Spine 160.00 5. Pelvis AP 140.00 6. T-Cage 140.00 7. Cervical 140.00 8. Skull (Pedia & Adult) 160.00 9. Zygomatic Bone 140.00 10. Paranasal 170.00 11. Nasal Bone 140.00 12. Mastoid 170.00 13. Waters View 140.00 14. Shoulders AP 140.00 15. Humerus AP-L 140.00 16. Elbow AP-L 140.00 17. Forearm AP-L 140.00 18. Wrist AP-L 140.00 19. Hand 140.00 20. Thumb 140.00 21. Hip Joint 140.00 22. Thigh 140.00 23. Knee 140.00 24. Leg 140.00 25. Ankle 140.00 26. Foot 140.00 27. Clavicle 140.00 28. Mandible 140.00 29. Plain Abdomen 140.00 30. Plain KUB 140.00 Special Procedures: 1. KUB-IVP 500.00 2. UGIS 500.00 3. Barium Swallow 450.00 In-Patient/Admission: 1. Accommodation 50.00 2. Delivery Room 150.00-200.00 3. Nursery 30.00 4. Anesthesia 30.00 5. Miscellaneous 50.00 6. Health Certificate 50.00 SECTION 5E.02. Time and Manner of Payment. The Fees herein shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate attention. SECTION 5E.03. Exemptions. Residents who are certified by the assigned City Officer as indigent and upon approval by the City Mayor may be exempted from the payment of any or all fees in this schedule. cSIADa An indigent is one who belongs to a family whose family income does not exceed P50,000.00 per year of the poverty line established by NEDA, whichever is higher. SECTION 5E.04. The amount collected from the fees and charges under the section shall accrue to a special account in the general fund which shall be used exclusively for the purchase of medicines, medical supplies and equipment and the general upkeep of the Paraaque City Hospital and the receipts, transferees, and expenditures shall be properly takes up these under. ARTICLE F Cemetery Charges SECTION 5F.01. Imposition of Fees. There shall be collected the following rental fees for a period of _________ years for the rental of City Cemetery lots: STcEIC Adult Niche Child Niche a) Rental fee for each burial lot 500.00 250.00 b) Second Layer 385.00 187.50 c) Third Layer 250.00 125.00 SECTION 5F.02. Time of Payment. The fee shall be paid to the City Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the period. The fee shall not be collected in a pauper's burial, upon recommendation of the City Mayor. SECTION 5F.03. Administrative Provisions. a) As used in this Article, City Cemetery shall refer to the lot owned by this city located at Brgy. San Dionisio. HCISED b) A Standard Cemetery lot shall be three (3) meters long and (1) meter wide or three (3) square meters. c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds. d) In addition to the burial permit, a certificate of death issued by the attending physician or City Health Officer; or, if no medical officer is available, by the City Mayor, City Administrator, or any member of the Sangguniang Panlungsod shall be required. e) 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 a permit issued by the City Mayor, upon recommendation of the City Health Officer. aSDCIE f) In case a 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 fees therefor. g) It shall be the duty of the City Treasurer to prepare and submit to the City Mayor a list of the leases that are to expire (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. h) The City Treasurer shall keep a register in account of the cemetery together with such additional information as may be required by the Sangguniang Panlungsod. EcHTDI ARTICLE G Slaughter and Coral Fees SECTION 5G.01. Imposition of Fees. There shall be imposed the following: a) Permit fee to Slaughter. Before any animal is slaughtered for public consumption, a permit fee therefor shall be secured from the City Veterinarian or his duly authorized representative who will determine whether the animal is fit for human consumption, thru the City Treasurer upon payment of the corresponding fee, as follows: Per Head Large cattle/Horse P5.00 Hogs 3.00 Goat/Sheep 2.00 Chicken 0.50 b) Slaughter Fee. The fee shall be paid to cover the cost of service in the slaughter of animals at the City Slaughterhouse, in accordance with the following rates: SCHIac Large cattle/Horse P5.00 Hogs 3.00 Goat/Sheep 2.00 Chicken 0.50 c) Corral Fee, per head, per day or fraction thereof: Large cattle/Horse P5.00 Hogs 3.00 Goat/Sheep 2.00 Chicken 0.50 SECTION 5G.02. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee on animals condemned by the City Veterinarian. SECTION 5G.03. Time of Payment. a) Permit Fee. The fee shall be paid to the City Treasurer upon application for a permit to slaughter with the City Veterinarian. b) Slaughter Fee. The fee shall be paid to the City Treasurer or his duly authorized representative before the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal takes place elsewhere outside the public slaughterhouse. cDAISC c) Corral Fee. The fee shall be paid to the City Treasurer before the animal is kept in the city corral or any place designated as such. If the animal is kept in the corral beyond the period, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. SECTION 5G.04. Time of Payment. a) The slaughter of any kind of animal intended for sale shall be done only in the city slaughterhouse designated as such by Sangguniang Panlungsod. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold. HcTDSA b) Before issuing the permit for the slaughter of large cattle the City Treasurer shall require for branded cattle, production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee to be collected therefore. For unbranded cattle that have not yet reached age of branding, the City Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued and the corresponding fees collected therefore before the slaughter permit is granted. DIAcTE 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 permitee, the kind and sex of the animal to be slaughtered appears. d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous in his/her stall at all times. DSCIEa CHAPTER VI Community Tax SECTION 6A.01. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the city. IACDaS SECTION 6A.02. Individual Liable to Community Tax. Every inhabitant of the Philippines who is a resident of this city, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from the property which in no case shall exceed Five Thousand Pesos (P5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. caAICE SECTION 6A.03. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestics or resident foreign, engaged in or doing business in the Philippines whose principal office is located in this city shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos in accordance with the following schedule. (a) For every Five Thousand (P5000.00) Pesos worth real property in the Philippines owned by it during the preceding year based on the evaluation used in the payment of real property tax under existing laws, found in the assessment rolls of this city where the real property is situated Two (P2.00) pesos; and TcEaAS (b) For every Five Thousand (P5000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (P2.00) Pesos. The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. DcAEIS SECTION 6A.04. Exemption. The following are exempted from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 6A.05. Place of Payment. The Community Tax shall be paid in the Office of the City Treasurer or to the deputized Barangay Treasurer. AEITDH SECTION 6A.06. Time of Payment; Penalties for Delinquency. (a) The Community Tax shall accrue on the first (1st) day of January each year which shall be paid not later than the last date 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 Community Tax without becoming delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year. CSIcHA (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 Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year. (e) If the tax is paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 6A.07. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). IaSAHC SECTION 6A.08. Presentation of Community Tax Certificate on Certain Occasions. (a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee, receives any money from public funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom salary or wage is received to require such individual to exhibit the Community Tax Certificate. The presentation of Community Tax Certificate shall not be required in connection with the registration of a voter. (b) When through its authorized officers, any 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 or business is made or done, to require such individual to exhibit the Community Tax Certificate. CIDcHA (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 (15) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 6A.09. Collection and Allocation of Proceeds of the Community Tax. (a) The City Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect for the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of this City. The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows: (1) Fifty (50%) percent shall accrue to the general fund of the city; and (2) Fifty (50%) percent shall accrue to the Barangay where the tax is collected. CHAPTER VII General Administrative Provisions ARTICLE A Collection and Accounting of City Taxes and Other Impositions SECTION 7A.01. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, charges imposed under this ordinance shall be the calendar year. HAaDcS SECTION 7A.02. Accrual of Tax. Unless otherwise provided in this ordinance, all taxes and charges imposed therein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges in the rate of existing taxes, fees or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 7A.03. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. cETCID SECTION 7A.04. Surcharge for Late Payment. Failure to pay the tax described 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 7A.05. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the amount of any other revenue due to the city except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. AIHTEa 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 extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 7A.06. Collection. Unless otherwise specified, all taxes, fees, and charges due to this city shall be collected by the City Treasurer or his duly authorized representatives. HDAaIS Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the City Treasurer is hereby authorized, subject to the approval of the City Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 7A.07. Issuance of Receipts. It shall be the duty of the City Treasurer or his authorized representatives to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. ACcDEa The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees or charges. SECTION 7A.08. Record of Persons Paying Revenue. It shall be the duty of the City Treasurer to keep a record alphabetically arranged and open to public inspection during office hours of the names of all persons paying taxes, fees, and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll of each kind of tax, fee or charge provided in this ordinance. caTIDE SECTION 7A.09. Accounting of Collection. Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the City. SECTION 7A.10. Examination of Books of Accounts. The City Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business within the city and, subject to city taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. DcAaSI In case the examination herein authorized is to be made by a duly authorized deputy of the City Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of 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. For this purpose, the records of the Revenue District Office of the Bureau shall be made available to the City Treasurer, his deputy or duly authorized representative. DHcSIT The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 7A.11. Accrual to the General Fund of Fines, Costs and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any city ordinance shall accrue to the General Fund of the city. ARTICLE B Civil Remedies for Collection of Revenues SECTION 7B.01. Local Government's Lien. Local taxes, fees, charges and other revenues herein provided constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SDATEc SECTION 7B.02. Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the City Treasurer. SECTION 7B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows: a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the City Treasurer or his deputy may upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the City Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim the exemption under the provisions of existing laws. Distrained personal property shall be sold in public auction in the manner herein provided for. CTcSAE (b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which is signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication. The office shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of City Mayor. TCacIE (d) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, 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 same, the City Treasurer shall make a report of the proceedings in writing to the City Mayor. cEISAD Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the City Treasurer as Chairman, with a representative of the Commission on Audit and the City Assessor as Members. THDIaC (f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due including all expenses, is collected. (g) Levy on Real Property. After the expiration of the time required paying the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the City Treasurer shall prepare duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the city who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the city, 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. IADCES 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 any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlungsod. DTaAHS (h) 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, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically dismissed from the service after due notice and hearing. (i) Advertisement and Sale. Within thirty (30) days after 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 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 hall, and in a public 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 stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the City Hall or on the property to be sold, or any other place as determined by the City Treasurer conducting the sale and specified in the notice of sale. AaEcDS Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sangguniang Panlungsod, the City Treasurer shall make and deliver to the purchaser a certificate of sale, showing 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, interest, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The City Treasurer may, by duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. (j) 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 charges, and related surcharges, interest or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of redemption from the City Treasurer or his representative. HSaCcE 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 the interest of not more than 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 surcharges, interest, 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. aTIAES (k) Final Deed of 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 has been sold, free from the liens of any taxes, fees, charges, related surcharges, interest and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the City 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 cost, the City Treasurer shall purchase the property on behalf of the city to satisfy the claim and within two (2) days thereafter shall make a report on his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this 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 to the City Treasurer the full amount of taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided therein, the ownership thereof shall be fully vested on the city. acCITS (m) Resale of Real Estate for Taxes, Fees, or Charges. The Sangguniang Panlungsod may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this city. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The city may force the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in Section 194 of Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). cACDaH (o) 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. (p) Personal Property Exempt from Distraint or Levy. The following shall be exempt from distraint and the levy, attachment thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1. Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; EDATSC 2. One (1) horse, cow, carabao, or other beast of burden such as the delinquent taxpayer may select, and necessarily used by him in his occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for the purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); TIEHSA 5. Provisions, including crops, actually provided for family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00),by the lawful use of which a fisherman earns his livelihood; and ITADaE 8. Any material or article forming part of a house or improvement of any real property. ARTICLE C Taxpayer's Remedies SECTION 7C.01. Periods of Assessment and Collection. (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became 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, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. aEHIDT (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years form the date of assessment. IHCSTE (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment or collection; DCASIT 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before the expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. CDHcaS SECTION 7C.02. Protest of Assessment. When the City Treasurer or his duly authorized representative finds that correct taxes, fees or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the 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. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction, otherwise the assessment becomes conclusive and unappealable. DISEaC SECTION 7C.03. Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the City Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 7C.04. Legality of this Code. Any question on the constitutionality or legality of this Ordinance 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 effectivity of those Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided, finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. HAEDCT ARTICLE D Miscellaneous Provisions SECTION 7D.01. Power to Levy Other Taxes, Fees or Charges. The city may exercise the power to levy taxes, 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 contradictory to declared national policy. 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 7D.02. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. aTCAcI SECTION 7D.03. Public Dissemination of This Code. Copies of this Revenue Code shall be furnished to the City Treasurer for public dissemination. SECTION 7D.04. Authority to Adjust Rates. The Sangguniang Panlungsod shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. TacADE SECTION 7D.05. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Revenue Code, tax exemptions for incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperative duly registered under R.A. 6938, non-stock and non-profit hospitals and educational institutions, 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 cooperative registered under R.A. 6810, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER VIII General Penal Provisions SECTION 8A.01. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00),or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. TcCEDS If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. SCaDAE CHAPTER IX Final Provisions SECTION 9A.01. Separability Clause. If for any reason, any section or provision of this 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 9A.02. Applicability Clause. All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. TAHcCI SECTION 9A.03. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 9A.04. Effectivity. This Ordinance shall take effect on ________________. Enacted, ________________. [Tax ordinances and other revenue measures generally take effect on the first day of the quarter following its enactment.] n Note from the Publisher: Copied verbatim from the official copy.