Pasig Revenue Code of 1992, as amended

March 3, 1993 REPUBLIC OF THE PHILIPPINES SANGGUNIANG BAYAN NG PASIG PASIG, METRO MANILA PASIG CITY ORDINANCE NO. 13-93 AN ORDINANCE ADOPTING THE PASIG REVENUE CODE OF 1992 (as amended by Ordinance No. 13, S-1993) REAL PROPERTY TAX SECTION 4. Real Property Subject to Tax . All real properties such as lands, buildings, machineries, and other improvements temporarily or permanently attached to the real property located in the Municipality of Pasig, not hereinafter specifically mentioned as exempt, are taxable. SECTION 5. Exemptions from Tax . The following are exempted from payments of the real property tax: (a) Real property owned by the Republic of the Philippines or any of its political submission except when the beneficial use thereof has been granted for consideration or otherwise, to a taxable person. (b) Charitable institutions, churches, personages or covenants appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings, and improvements actually, directly, and exclusively used for religious, charitable or educational purposes. (c) All machinery and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power. (d) All real property owned by duly registered cooperation as provided for under R.A. No. 5938; and (e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn upon the effectivity of this Code. SECTION 6. Assessment and Appraisal of Real Property . All real property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the locality where the property is situated. For purposes of assessment, real property shall be classified as residential, agricultural, commercial, industrial, and special. The Municipal Assessor shall prepare a schedule of fair market values of all real properties located in the Municipality not later than December 31, 1992 for submission to and enactment into an ordinance by the Sangguniang Bayan for the conduct of the general revision of all real property assessments to take effect on January 1, 1994 and every three (3) years hereafter. SECTION 7. Assessment Levels . All taxable real property shall be assessed based on their fair market value at the level not exceeding the following: (a) On Lands CLASS ASSESSMENT LEVELS Residential 20% Agricultural 40% Commercial 50% Industrial 50% (b) On Buildings and Other Structures (1) Residential Fair Market Value Over Not Over Assessment Levels 175,000.00 0% 175,000.00 300,000.00 10% 300,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% (2) Agricultural: Fair Market Value 100,000.00 300,000.00 25% 300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% (3) Commercial Industrial Fair Market Value 300,000.00 30% 300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 7,000,000.00 75% 10,000,000.00 80% (c) On Machineries Class Assessment Levels Agricultural 40% Residential 50% Commercial 80% Industrial 80% (d) On Special Classes. The assessment levels for all lands, buildings, machineries and other improvements: Actual use Assessment Levels Cultural 15% Scientific 15% Hospital 15% Local Water Districts 10% Government-owned or controlled corporations engaged in the supply and distributions of water and/or generation and transmission of electric power 10% SECTION 8. Rates of Levy . There is hereby imposed a basic real property tax of one and one-half percent (1-1/2%) on the assessed value of residential property, one and one-half percent (1-1/2%) on the assessed value of agriculture property and two percent (2%) on the assessed value of real property classified as commercial, industrial and special. cd SECTION 9. Additional Levy on Real Property for the Special Education Fund (SEF) . (a) There is hereby imposed an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). SECTION 10. Additional Ad Valorem Tax on Idle Lands . There is hereby imposed an annual tax on idle lands at a rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax to take effect starting January 1996. For purposes of real property taxation, idle lands include the following (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation. dairying, inland fishery and other agricultural uses, one-half of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Land actually used for grazing purposes shall likewise not be considered idle lands. (b) Lands, other than agricultural, located in the municipality of Pasig more than one thousand (1,000) square meters in area, one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this provision shall likewise apply to residential lots in subdivision duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax. Provided however , that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. (c) Exemptions from Idle Land Tax The idle land tax shall not apply to landowners who are unable to improve, utilize, or cultivate their lands due to any of the following causes: (i) Financial losses of the owner due to force majeure such as fire, flood, typhoon, earthquake and other causes of similar nature declared by the owner in a sworn statement to be submitted to the Municipal Assessor stating the ground or grounds therefore. If the idle land is not improved within two (2) years from the date of the occurrence of the loss, the tax provided under this Section shall be imposed. (ii) Existing civil disturbance such as court litigations involving the land subject to tax mentioned in the Section as certified by the Court under which the case is pending unless said land is not improved within one (1) year after the final adjudication of the case. (iii) Acquired subdivision lots which remain idle due to the failure of the subdivision developers or owners to develop the said subdivision in accordance with the approved subdivision plan as determined by the Municipal Assessor, if within one (1) years, from the time the subdivision is developed, the said lot still remains unutilized or unimproved, the tax provided under this Section shall be imposed. SECTION 13. Collection of Tax . (a) The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Code or any applicable law, shall be the responsibility of the Municipal Treasurer. (b) The Municipal 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 Municipal Government. (c) Date of Accrual of Tax The basic real property tax and the additional one percent (1%) tax on Special Education Fund (SEF) for any year shall accrue on the first day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrances of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. The same may, however, at the discretion of the taxpayer, be paid without 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, of every year. cd i (d) The basic tax and the additional percent (1%) realty tax shall be collected together. In case only a portion of the tax is paid, such payment shall be equally divided and applied to both. Payments of real property taxes shall first be applied to prior years delinquencies, interest, and penalties, if any, and only after said delinquencies are settled shall tax payments be credited for the current period. (e) Tax Discount for Advance/Prompt Payment There is hereby imposed a five percent (5%) discount on the real property tax payable if the basic realty tax and the additional tax accruing to the Special Education Fund (SEF) are paid during the quarterly period provided for items (c) and ten percent (10%) discount if the whole realty tax due for the year is paid during the first quarter of the year. (f) Notice of Delinquency in the Payment of the Real Property Tax. 1) When the real property tax or any other tax imposed under this Chapter becomes delinquent, the Municipal Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the Municipal Hall and in a publicly accessible and conspicuous place in each barangay of Pasig. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the Municipality. 2) Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be destined to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of the tax with surcharges, interest and penalties may be made in accordance with the next following item and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due. The delinquent real property may also 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. cdt (g) Interest on Unpaid Real Property Tax - In case of failure to pay the basic real property tax or any other tax levied under this Chapter upon the expiration of the periods as provided for in item (b), or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid: Provided, However , that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty six (36) months. SECTION 14. Disposition of Proceeds . 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 in accordance with the provisions of this Chapter by the Municipality shall be distributed as follows: 1) Thirty-five percent (35%) shall accrue to the General Fund of the Metropolitan Manila Authority; 2) Thirty-five percent (35%) shall accrue to the general fund of the Municipality; and 3) Thirty percent (30%) shall be distributed among the component barangays of the Municipality where the property is located in the following manner: (i) Fifty percent (50%) shall accrue to the barangay where the property is located; aisa dc (ii) Fifty percent (50%) shall accrue equally to all component barangays of the Municipality. The share of each barangay shall be released, without need of any further action, directly to the barangay treasurer on a quarterly basis within five (5) days after the end of each quarter except on the last quarter where the release shall be five (5) days at the beginning of each month and shall not be subject to any lien or hold back for whatever purposes. SECTION 15. Civil Remedies for Collection of Revenues . The civil remedies for the collection of local taxes, fees, or charges and related surcharges and interest resulting from delinquency shall be: (a) By administrative action thru distraint of good, chattels, effects and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon 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 local government unit concerned. 1) Distraint of Personal Property The remedy by distraint shall proceed as follows: a) Seizure Upon failure of the person owing any Municipal tax, fee, or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien in sufficient quantity to satisfy the tax, fee, or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amounts of the tax, fee, or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. b) Accounting of distrained goods The officer executing the distraint shall make or cause to be made on account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels or effects are taken, or at the discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. c) Publication The officer shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the local government unit where the distraint is made, specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the office of the chief executive of the local government unit in which the property is distrained. d) Release of distrained property upon payment prior to sale if at any time prior to the consummation of the sale, all the proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. e) Procedure of sale At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the municipal treasurer shall make a report of the proceedings in writing to the municipal chief executive concerned. Should the property distrained be not disposed of within one hundred and twenty (120) days from the days 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 cancelled. Said Committee on Appraisal shall be composed of the municipal treasurer as chairman, with a representative of the Commission on Audit and the municipal assessor as members. f) Disposition of proceeds The proceeds of 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 charges shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. 2) Levy on Real Property After the expiration of the time required to pay the delinquent tax, fee, or charge, real property may be levied on or before simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the municipal treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the assessor and the Registrar of Deeds who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not leased before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the municipal treasurer, as the case may be, 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 levying officer to the Sangguniang Bayan. cd 3) Penalty for Failure to Issue and Executive Warrant Without prejudice to criminal prosecution under the Revised Penal Code and other application laws, any local treasurer who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. cdt 4) Advertisement and Sale Within thirty (30) days after levy, the municipal 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 less thirty (30) days. It shall be effected by posting a notice at the maintenance of the municipal building, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality where the property is located. The advertisement shall contain the amount of taxes, fees or charges and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interest. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the municipal building, or on the property to be said, or at any other place as determined by the municipal treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the municipal treasurer or his deputy shall make a report of the sale to the sanggunian concerned, and which shall form part of his records. After consultation with the sanggunian, the local treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interest, or penalties: Provided, however , that any excess in the proceedings of the sale over the claim and cost of sales shall be turned over to the owner of the property. The municipal treasurer may, by ordinance duly approved, advance an amount sufficient to defray the cost of collection by means of the remedies provided for in this Code, including the preservation or transportation in case of personal property, and the advertisement and subsequent use, in cases of personal and real property including improvements thereon. 4) 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 municipal 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 (2%) percent per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the municipal treasurer or his deputy. The municipal treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forth-with return to the later the entire purchase price, paid by him plus the interest of not more than two (2%) percent per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him and said property thereafter shall be free from the lien of such taxes, fees or charges, related surcharges, interest, and penalties. The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. 5) Final Deed to Purchaser In case the taxpayer fails to redeem the property as provided herein, the municipal treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. 6) Purchase of Property By the Local Government Units 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 of insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the municipal treasurer conducting the sale shall purchase the property in behalf of the local government unit concerned to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the local government unit concerned without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the municipal treasurer the full amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the local government unit concerned. 7) Resale of Real Estate Taken for Taxes, Fees or Charges The sangguniang bayan may, by ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding section at public auction. The proceeds of the sale shall accrue to the general fund of the local government unit concerned. 8) 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. 9) Personal Property Exempt from Distraint or Levy The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest. a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; c) His necessary clothing, and that of all his family; d) Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten thousand pesos (P10,000.00); e) Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; f) The professional libraries of doctors, engineers, lawyers and judges; g) 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 h) Any material or article forming part of a house or improvement of any real property. cdt 10) Collection of Delinquent Taxes, Fees, Charges or other Revenues through Judicial Action The local government unit concerned may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. 11) Collection and Prescriptive Period Through Judicial Action The Municipal Government shall enforce collecting of the basic real property tax or any other tax levied by civil action in a court of competent jurisdiction within five (5) years from the date they become due. No action for the collection of the tax whether administrative or judicial, shall be instituted after the expiration or such period. However, in case of fraud or intent to evade payment of the same, civil action may be instituted within (10) years from the discovery of such fraud or intent to evade payment. Grounds for suspension of prescriptive period within which to collect: 1. When the Municipal Treasurer is legally prevented from collecting the tax; 2. When the owner of the property or the person having legal interest therein request for reinvestigation and execute a waiver in writing before the expiration of the period within which to collect; and 3. When the owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. SECTION 16. Appeal on Assessment . (a) The Municipality of Pasig Board of Assessment Appeal Any owner or person having legal interest in the property who is not satisfied with the action of the Municipal Assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Municipality of Pasig Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose, in three (3) copies, together with the same number of copies of the tax declarations and such affidavits or documents submitted in support of the appeals. (b) Organization The Board shall be composed of the Register of Deeds as Chairman and the Municipal Prosecutor (Assistant Provincial Prosecutor) the Municipal Engineer as members who shall serve in an ex-officio capacity without additional compensation. The Board Chairman shall have the power to designate any employee of the Municipality to act as board secretary and serve as head of the board secretariat also without additional compensation. (c) Meetings and Ocular Inspections The Board of Assessment Appeals shall meet once a month and as often as may be necessary, for the prompt dispensations of appealed cases, and shall conduct ocular inspections of the property whose assessment is under appeal. (d) Action on Appeals The Municipality of Pasig Board of Assessment Appeals shall have the following powers and functions: acd 1) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board after hearing shall tender its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion; 2) In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, take depositions, and issue subpoena and subpoena duces tecum . The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings; and cd 3) The secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the Municipal Assessor with a copy of the decision of the Board. In case the Municipal Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the Municipal Assessor who is not satisfied with the decision of the Board, appeal to the Central Board of Assessment Appeals, as herein provided. The decision of the Central Board shall be final and executory. (e) Effects of Appeal on the Payment of Real Property Tax Appeal on assessments of real property shall, in no case, suspend the collection of the corresponding realty taxes involved as assessed by the Municipal Assessor without prejudice to subsequent adjustment dependent upon the final outcome of the appeal. SECTION 17. Payment Under Protest . a) No appeal or protest on assessment shall be entertained unless the taxpayer first pays the realty tax. b) The tax or a portion thereof paid under protest, shall be held in trust by the Municipal Treasurer. c) In the event that the protest is finally decided in favor of the tax-payer, the amount of portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability. d) The words "Paid Under Protest" shall be annotated on the realty tax receipt. SECTION 18. Special Provisions . (a) The expense incident to the general revision of real property assessment shall be provided for by the Municipal government and the barangays cd (b) It shall be the duty of the Register of Deeds and notaries public to furnish the Municipal Assessor with copies of all contracts selling, transferring or otherwise conveying, leasing or mortgaging real property received or acknowledged before them. (c) The Building Official entrusted by laws with the issuance of permits for the construction, renovation, addition, repair or any other permanent improvement on land, or those who are authorized to issue certificates of registration or installation of any machinery including mechanical contrivances and apparatus attached to or affixed on land or any other real property, shall transmit within thirty (30) days from the date of issuance a copy of such permits or certificates to the Municipal Assessor. The Building Official shall likewise furnish the Municipal Assessor with copies of the building floor plans and/or certificates of registration or installation of other machineries which may not be permanently or temporarily attached to land or another real property. (d) Insurance companies are hereby required to furnish the Municipal Assessor copies of any contract or policy insurance on buildings, structures, and improvements insured by them or other documents necessary for the assessment thereof. cdt (e) It shall be the duty of all persons, natural or juridical, owning or administering real property including the improvements therein, within the municipality of Pasig or their duly authorized representative, to prepare or caused to be prepared and file with the Municipal Assessor a sworn statement declaring the current and fair market value of their real property whether previously declared or undeclared BUSINESS TAXES MANNER OF PAYMENT The tax is due and payable to the Municipal Treasurer of Pasig, Metro Manila: All taxes, fees and charges shall be paid to wit: 1st quarter on or before the twentieth (20th) day of January, 2nd quarter on or before the twentieth (20th) day of April, 3rd quarter on or before the twentieth (20th) day of July, and 4th quarter on or before the twentieth (20th) day of October SECTION 20. Discount . A five percent (5%) discount shall be given to taxpayers who pay their business taxes on an annual basis within the first twenty (20) of January as an incentive. SECTION 21. Surcharges and Penalties on Unpaid Taxes, Fees, or Charges . There is hereby imposed a surcharge of twenty-five percent (25%) of the amount of taxes, fees, or charges not paid on time and an interest at the rate of two percent (2%) per month of unpaid taxes, fees or charges, including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. aisa dc SECTION 22. Payment of Business Taxes . (a) The taxes imposed shall be payable for every separate or distinct establishment or place where business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other business for which such has been paid. The tax on a business must be paid by the person conducting the same and it shall be paid to the Municipal Treasurer or his duly authorized deputies before any business herein specified can be lawfully begun and pursued and said tax shall be reckoned from the beginning of the calendar quarter. When the business is abandoned, the tax shall not be exacted for a longer period than the end of the calendar quarter. (b) In cases where a person, conducts or operates two (2) or more businesses which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported for the purpose of computing the tax due from each business. A. 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 . LAST YEAR'S GROSS RECEIPTS 1993-1995 1996-1997 FROM TO LESS ANNUAL QUARTERLY ANNUAL QUARTERLY P10,000 P198.00 P49.50 P 231.00 P 57.75 P 10,000 15,000 264.00 66.00 308.00 77.00 15,000 20,000 362.80 90.70 422.80 105.70 20,000 30,000 528.00 132.00 616.00 154.00 30,000 40,000 792.00 198.00 924.00 231.00 40,000 50,000 990.00 247.50 1,155.50 288.88 50,000 75,000 1,584.00 96.00 1,848.00 462.00 75,000 100,000 1,980.00 495.00 2,310.00 577.50 100,000 150,000 2,640.00 660.00 3,080.00 770.00 150,000 200,000 3,300.00 825.00 3,850.00 962.50 200,000 300,000 4,620.00 1,155.00 5,390.00 1,347.50 300,000 500,000 6,600.00 1,650.00 7,700.00 1,925.00 500,000 750,000 9,600.00 2,400.00 11,200.00 2,800.00 750,000 1,000,000 12,000.00 3,000.00 14,000.00 3,500.00 1,000,000 2,000,000 16,500.00 4,125.00 19,250.00 4,812.50 2,000,000 3,000,000 19,800.00 4,950.00 23,100.00 5,775.00 3,000,000 4,000,000 23,760.80 5,940.20 27,720.00 6,930.00 4,000,000 5,000,000 27,720.00 6,930.00 32,340.00 8,085.00 5,000,000 6,500,000 29,250.00 7,312.50 34,125.00 8,531.25 6,500,000 or more 45% of 11.25% of 52.5% of 13.125% 1% 1% 1% of 1% B. WHOLESALERS, DISTRIBUTORS, OR DEALERS IN ANY ARTICLE OF COMMERCE OF WHATEVER KIND OR NATURE . LAST YEAR'S GROSS RECEIPTS 1993-1995 1996-1997 FROM TO LESS ANNUAL QUARTERLY ANNUAL QUARTERLY P1,000 P 21.60 P 5.40 P 25.20 P 6.30 P 1,000 2,000 39.60 9.90 46.20 11.55 2,000 3,000 60.00 15.00 70.00 17.50 3,000 4,000 86.40 21.60 100.80 25.20 4,000 5,000 120.00 30.00 40.00 35.00 5,000 6,000 145.20 36.30 169.40 43.35 6,000 7,000 171.60 42.90 200.00 50.00 7,000 8,000 198.00 49.50 231.00 57.75 8,000 10,000 224.40 56.10 261.80 65.45 10,000 15,000 264.00 66.00 308.00 77.00 15,000 20,000 330.00 82.50 385.00 96.75 20,000 30,000 396.00 99.00 462.00 115.50 30,000 40,000 528.00 132.00 616.00 154.00 40,000 50,000 792.00 198.00 924.00 231.00 50,000 75,000 1,188.00 297.00 1,386.00 346.50 75,000 100,000 1,584.00 369.00 1,848.00 462.00 100,000 150,000 2,244.00 561.00 2,618.00 654.50 150,000 200,000 2,904.00 726.00 3,388.00 847.00 200,000 300,000 3,960.00 990.00 4,620.00 1,155.00 300,000 500,000 5,280.00 1,320.00 6,160.00 1,540.00 500,000 750,000 7,920.00 1,980,00 9,240.00 2,310.00 750,000 1,000,000 10,560.00 2,640.00 12,320.00 3,080.00 1,000,000 2,000,000 12,000.00 3,000.00 14,000.00 3,500.00 2,000,000 or more 60% of 15% of 70% of 17.5% of 1% 1% 1% 1% C. EXPORTERS , and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of ESSENTIAL COMMODITIES enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (A), (B) and (D) on the following: (1) Rice and Corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents, and medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, herbicides and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School supplies; and cd (8) Cement. D. RETAILERS LAST YEAR'S GROSS RECEIPTS 1993-1995 1996-1997 ANNUAL QUARTERLY ANNUAL QUARTERLY P400,000 or Less 2.4 % 0.6 % 2.8 % 0.7 % in excess of P400,000 1.2 % 0.3 % 1.4 % 0.35 % Provided, however , that barangays shall have the exclusive power to levy taxes, as provided under Section 152 of the local government code of 1991, on gross sales or receipts of the preceding calendar year of thirty thousand pesos (P30,000.00) or less. E. BUSINESS ESTABLISHMENT RENDERING OR OFFERING SERVICES SUCH AS : Barbershops Battery charging shops Beauty parlors Bookbinders Business agents, private detective or watchman agencies Cinematographic film owners, lessors and distributors Commercial and/or immigration brokers Demolition, filling and salvage contractors Electric light or gas system installers, installers of building (general) Engineering (general), building (general), and specialty contractors Engraving establishments Funeral parlors Furniture shops and establishments for planning or surfacing and recutting of lumber Heat or power system installer Hotels, motels, inns, pension houses, boarding and other lodging houses House and/or sign printing shops Laundry shop including dry-cleaning, dyeing establishments, steam laundries and laundries using washing machines Lithographers Lots or establishments for parking purposes Massage clinics, sauna, turkish and swedish baths, slendering and building saloons, and other similar establishments Mine drilling establishments Photographic studios Plastic lamination establishments Plating establishments Plumbing installers Repair of any kind of furniture and shoe repairing by machine or any mechanical contrivance Repairing, repainting, upholstering of vehicles and/or heavy equipment Sawmills under contract to saw or cut logs belonging to others Smelting plants Smith shops Tailoring and/or dress shops Vulcanizing and recapping shops Warehousing or forwarding establishments Washing and greasing of vehicles and/or heavy equipment Water system installers casia E. CONTRACTORS AND OTHER INDEPENDENT CONTRACTORS LAST YEAR'S GROSS RECEIPTS 1993-1995 1996-1997 FROM TO LESS ANNUAL QUARTERLY ANNUAL QUARTERLY P 5,000 P 33.00 P 8.25 P 38.50 P 9.63 P 5,000 10,000 73.92 18.48 86.24 21.56 10,000 15,000 125.40 31.35 145.30 36.33 15,000 20,000 198.00 49.50 231.00 57.75 20,000 30,000 330.00 82.50 385.00 96.25 30,000 40,000 462.00 115.50 539.00 134.75 40,000 50,000 660.00 165.00 779.50 194.88 50,000 75,000 1,056.00 264.00 1,232.00 308.00 75,000 100,000 1,584.00 396.00 1,848.00 462.00 100,000 150,000 2,376.00 594.00 2,772.00 693.00 150,000 200,000 3,168.00 792.00 3,696.00 924.00 200,000 250,000 4,356.00 1,089.00 5,082.00 1,270.50 250,000 300,000 5,544.00 1,386.00 6,468.00 1,617.00 300,000 400,000 7,392.00 1,848.00 8,624.00 2,156.00 400,000 500,000 9,900.00 2,475.00 11,550.00 2,887.50 500,000 750,000 11,100.00 2,775.00 12,950.00 3,237.50 750,000 1,000,000 12,300.00 3,075.00 14,350.00 3,587.50 1,000,000 2,000,000 13,800.00 3,450.00 16,100.00 4,025.00 in excess of 2,000,000 60% of 15% of 70% of 17.5% of 1% 1% 1% 1% F. BANKS AND OTHER FINANCIAL INSTITUTIONS which include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange shall be taxed at a rate not exceeding sixty percent (60%) of one percent (1%), for 1993-1995, seventy percent (70%) of one percent (1%), for 1996-1997, of the gross receipts of the preceding calendar year derived from interest, financial leasing, dividends, rentals on property and profit from exchange or sale of property, insurance premium. G. PEDDLERS engage in the sale of any merchandise or article of commerce, at the rate of fifty pesos (P50.00) per peddler annually. H. OWNERS OR OPERATORS OF PRIVATELY-OWNED PUBLIC MARKET AND SHOPPING CENTERS LAST YEAR'S GROSS RECEIPTS 1993-1997 From To Less Annual Quarterly P 5,000 P 770.00 P 192.50 5,000 10,000 1,540.00 385.00 10,000 20,000 3,080.00 770.00 20,000 30,000 4,620.00 1,155.00 30,000 40,000 6,160.00 1,540.00 40,000 50,000 7,700.00 1,925.00 50,000 60,000 9,240.00 2,310.00 60,000 70,000 10,780.00 2,695.00 70,000 80,000 12,320.00 3,080.00 80,000 90,000 13,860.00 3,465.00 90,000 100,000 15,400.00 3,850.00 For every P1,000 120.00 30.00 in excess P100,000 I. ON ANY BUSINESS, NOT OTHERWISE SPECIFIED IN THE PRECEDING PARAGRAPHS : There is hereby imposed a tax on any business, not otherwise specified in the preceding paragraphs at a rate of two point four percent (2.4%), for 1993-1995, two point eight percent (2.8%). for 1996-1997, of the gross receipts or sales of the preceding calendar year such as but not limited to: cd i 1. Amusement Places/Businesses: Billiard or Pool Halls Bowling Alleys/Lanes Boxing Stadium Cabaret/Dance Halls Carnival/circus/fairs, ferris wheel, merry go-round, etc. Cockpits Cocktail Lounge/bars, jukebox machines, Sing-along joints Day and night clubs Fashion shows Golf link/Driving range Race tracks Skating Rinks Shooting Gallery & other contrivances Theaters/cinema (airconditioned and ordinary) Vaudeville Shows Video house operators (fixed or itinerant) 2. Cafes/cafeterias, carinderias/eateries, food caterers, refreshment parlors, restaurants, snack bars/soda fountain. 3. Dealers, distributors and retailers of fermented liquors, distilled spirits, wines, tuba and the likes; Dealers, distributors and retailers of imported wines. Dealers, wholesalers and retailers of Tobacco leaf. 4. Operator/Owners of Private Cemeteries & Memorial Parks 5. Real Estate lessors (Land, building, commercial/office/residential spaces; 6. Sellers, dealers, agents, developers of real estates (land subdivisions, building and other taxable real properties). 7. OTHERS J. For newly started business, the tax shall be fixed by the quarter . In the succeeding quarter, the tax shall be based on gross of the preceding quarter, or quarters as the case may be. SECTION 23. Situs of Taxes . (a) For purpose of collection of business taxes, manufacturers, assemblers, repackers, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines, millers, producers, exporters, wholesalers, distributors, dealers, contractors, and other businesses, maintaining or operating branch or sales outlet in Pasig, shall record the sales in that branch or sales outlet and shall pay the tax due to the Municipal Treasurer of Pasig. b) In cases where the principal office is located in the Municipality of Pasig and there is no sales or branch office elsewhere, all its sales shall be recorded in the Municipality of Pasig and the taxes that shall accrue therefrom, shall be paid to the Municipality of Pasig. c) The following sales allocation shall apply to manufacturers, assemblers, contractors, producers, and exporters with factories, project offices, plants and plantations in the pursuit of their business: (1) Seventy percent (70%) of all sales made outside the Municipality of Pasig recorded in the Principal Office shall be taxable by the Municipality in cases where the factories, project offices or plants are located in the Municipality of Pasig; and (2) Thirty percent (30%) of all sales recorded in the Municipality of by its principal office shall be taxable by the Municipal government. cdt (3) The foregoing sales allocation shall be applied irrespective whether or not sales are made in the locality where the factory, project office, and plant is located. OTHER TAXES SECTION 26. Tax on Transfer of Real Property Ownership . There is hereby imposed a tax rate of Fifty percent (50%) of One Percent (1%) on the sale, donation, barter or on any other mode of transferring ownership or title of real property located within the territorial jurisdiction of Pasig, based on the total consideration involved in the acquisition of the property or of the fair market value and/or zonal value of the property in case the monetary consideration involved in the transfer is not substantial, whichever is higher. In the case of sale or exchange or barter by means of stocks, the par value of the stocks shall be considered, relative to the market value, to determine the correct tax. SECTION 27. Administrative Provisions . The Register of Deeds of Pasig shall, before registering any deed, require the presentation of the evidence of the payment. The Municipal Assessor shall likewise make the same requirements before cancelling an old tax declaration and issuing a new one and place thereof. Notaries public shall furnish the Municipal Treasurer with a copy of any deed transferring ownership or title of any real property within thirty (30) days from the date of notarization. SECTION 28. Time of Payment . It shall be the duty of the seller, donor, transferor, executor or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed as regards sale, barter, donation, or any other mode of transfer of ownership or from the day of the descendant's death in the case of transfer by succession. SECTION 29. Tax on Business of Printing and Publications . Any person engaged in the business of printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature, shall pay a tax of fifty percent (50%) of one percent (1%) of its gross receipts derived from the operation of business for the preceding calendar year. SECTION 30. 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 31. Time of Payment . The tax shall be due and payable to the Municipal Treasurer on or before the twentieth (20th) day of January of each year. SECTION 32. Franchise Tax . Any provision of special laws or grant of exemption to the contrary notwithstanding, any person, corporation, partnership or association enjoying a franchise and doing business in the Municipality of Pasig, shall pay a franchise tax at the rate of fifty percent (50%) of one percent (1%) of its gross receipts derived from the operation of the business in Pasig during the preceding calendar year. SECTION 33. Time of Payment . This tax shall be due and payable on the Municipal Treasurer on or before the twentieth (20th) day of January. TAX ON TRICYCLE OPERATION Annual Fee a. Motorized Tricycle 1. Application for Registration P 15.00 per vehicle 2. Initial Registration 50.00 per vehicle 3. Renewal of Registration 50.00 per vehicle 4. Annual Inspection 10.00 per vehicle 5. For every driver identification certificate/card 30.00 per vehicle 6. Transfer of ownership 30.00 per vehicle 7. Special Permit 50.00 per vehicle 8. Change of area/zone 50.00 per vehicle 9. Certificate of Public Convenience 50.00 irrespective of number of vehicles TAX ON SAND, GRAVEL, AND OTHER QUARRY PRODUCTS SECTION 39. Imposition of Tax . Any person, association, corporation or partnership shall pay a tax of ten percent (10%) of the fair market value per cubic meter of ordinary stones, sand, gravel, earth and other quarry resources such as but not limited to marl, marble, granite, ciders, basalt, tuft and rock phosphate extracted from public lands or from the beds of lakes, rivers, streams, creeks, and other public waters within the jurisdiction of the Municipality of Pasig. SECTION 40. Time of Payment . The tax shall be paid before the quarry resource is moved out from the place where it is extracted. No payment shall be accepted unless a permit is secured from the Municipal Mayor. AMUSEMENT TAX ON ADMISSION FEES SECTION 42. Imposition of Tax . There shall be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia and other places of amusement a rate of thirty percent (30%) of the gross receipts from admission fees. SECTION 43. Exemptions . The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations except pop, rock, or similar concerts shall be exempt from the payment of the tax subject to the guidelines issued by DOF. In all other cases, the Municipal Mayor is hereby authorized to grant exemptions from the payment of amusement tax upon reasonable proof that the beneficiary of the show or concert is a national agency engaged in social or civic activities or that the beneficiary is a designated project, activity or undertaking of the local or national governments, or on the basis of any justifiable ground. SECTION 44. Administrative Provisions . (a) Provision of admission ticket The proprietor, lessee or operator or amusement place where fees are required to be paid for admission, shall provide himself the admission tickets which shall evidence payment of fees. The tickets shall be serially numbered and shall indicate the name of the place of amusement, the admission fee and the amount of tax. Serial number must be printed on both ends of tickets such that when divided into two upon being presented for admission, the serial number shall appear on both parts. Registered admission tickets wherein the amusement taxes are printed or included in the price thereof shall not be used for shows which have been or are granted tax exemption, otherwise the proprietor of the amusement place or the sponsor of the show shall remit or pay the corresponding tax collected to the Municipal Treasurer as if no exemption has been granted. (b) Manner of disposing the admission tickets. The gate-keepers shall drop one-half of the torn ticket in a locked box and the other half should be returned to the customer. The box shall only be opened in the presence of a representative from the Office of the Municipal Treasurer. Under no circumstances, shall the recycling of tickets be allowed by the owner, proprietor or lessor of amusement places. Any ticket found to have been recycled or reused shall subject the operator owner or lessor of amusement places to the penalties prescribed under this Article. (c) Registration of admission ticket. Proprietor, lessee or operator of amusement places, shall register their admission tickets to the Office of the Municipal Treasurer before selling the same to the public. The proprietor, lessee or operator of the place of amusement shall keep a true and correct record of the stock of tickets, indicating the total number of registered tickets and the serial number of tickets paid from day to day. It shall be unlawful on any proprietor, lessee or operator of an amusement place to keep in his possession any unregistered ticket in his amusement place. In cases of premier exhibition of films, road shows, benefit shows or similar shows, where admission price is increased, separate sets of tickets shall be registered and used therefore. Separate sets of tickets without the amusement tax printed or included in the price shall also be registered in the case of tax exempted shows. (d) Authority to Inspect. The Municipal Mayor and/or Municipal Treasurer or their duly authorized representative shall be allowed to inspect ticket dispenser machine or to verify whether the tickets are registered or not. They are also authorized to confiscate any unregistered and/or recycled tickets. (e) Other Entertainment Places. Entertainment places which do not issue admission tickets but require admission fees from their customers shall be charged the same tax rates based on their gross receipts on admission fees. SECTION 45. Time of Payment . The proprietors, lessee or operators of amusement places shall submit a monthly report of the number of tickets sold, its serial numbers and the number of tickets remaining unsold during the month and pay the corresponding amusement tax due thereon to the Municipal Treasurer within the first twenty (20) days of the month next following that for which it is due. Those not issuing admission tickets shall submit a sworn statement of their gross receipts on admission fees within the same period prescribed and pay corresponding taxes. In case of itinerant operators of similar modes of amusement the tax herein prescribed shall be paid immediately after the last full show or performance of the day. Operators of places of amusement licensed to operate annually shall remit their collections within the first twenty (20) days of the month next following that for which they are due, while those granted permits to operate for a definite period of one (1) month or less shall remit their collections two days after expirations of the permit. PROFESSIONAL TAX SECTION 46. Imposition of Tax . There is hereby imposed on any person engaged in the exercise or practice of their professions requiring government examination within Pasig, an annual professional tax in the following schedule: a) 1st classification at the rate of P300.00 per annum ; Lawyers, medical practitioners, architects, certified public accountants, civil, electrical, chemical, mechanical, mining and sanitary engineers, pharmacists, medical technologists, insurance agents and sub-agents, customs brokers, marine surveyors, actuaries, registered master optometrists, opticians, commercial aviators, professional appraisers or connoisseurs of tobacco and other domestic or foreign products, licensed ship masters, chief mates, marine chief engineers, agricultural, geodetic and chief motor engineers, electronics and communications engineers, master mariners, naval architects, sugar technologists, real estate and stock brokers; b) 2nd classification - at the rate of P150.00 per annum : Mine second, third and fourth engineers, registered nurses, chiropodists, commercial stewards and stewardesses, flight attendants, insurance adjusters, dietitians, midwives, statisticians, chemist who is not a chemical engineer, associate electrical engineer, marine officer who is not a marine engineer; foresters and geologists and therapists. Exemptions Professionals exclusively employed in the government shall be exempt from payment of the professional tax imposed in this Article. SECTION 47. Payment of Tax . Every persons legally authorized to practice his profession shall pay the tax to the Municipal Treasurer if he practices his profession or maintain his principal office in the Municipality of Pasig. SECTION 48. Administration Requirements . (a) Any individual or corporation within the territorial jurisdiction of the Municipality of Pasig employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. (b) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of accounts, plans and designs, surveys and maps as the case may be, the number of the receipts issued to him. (c) Every individual, association, partnership and corporation within the territorial jurisdiction of the Municipality of Pasig shall prepare and submit a certified list of professionals under their employ to the Municipal Treasurer on or before the last day of March of every year. Such list of professionals shall include the following information: Name of professional Profession Amount of tax paid Date and Number of Official Receipt Year covered Place of payment SECTION 49. Exemptions . Professionals exclusively employed in the government shall be exempt from the payment of this tax. Those who have paid the required tax in the province, City or any Municipality in the Philippines may practice their profession in the Municipality of Pasig without paying the same tax. SECTION 50. Time of Payment . The professional tax shall be payable annually, on or before the thirty-first (31st) day of January. Any person for the first time entitled to practice his profession after the month of January must however pay the full tax before engaging therein. SECTION 51. Penalty . Any violation of the provision of this section shall be punished by a fine of not more than five thousand (P5,000.00) pesos. Any delay in the submission of the certified list required shall subject the person thereof to a penalty of twenty (P20.00) pesos for every month of delay or fraction thereof. ANNUAL FIXED TAX ON DELIVERY TRUCKS AND VANS SECTION 52. Imposition of Tax . There is hereby imposed an annual fixed tax for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of any products to sales outlets or consumers, whether directly or indirectly, within the Municipality of Pasig in the amount of two hundred fifty pesos (P250.00) per truck/van. The manufacturers, producers, wholesalers, dealers and retailers referred to under this Section shall be exempt from the tax on peddlers. SECTION 53. Time of Payment . The tax shall be paid annually within the first twenty days of January. In the case of a newly started business, the owner or operator of the same shall pay the tax before the business starts to operate. SECTION 54. Administrative Provision . The Municipal treasurer before accepting payment of the tax imposed herein shall require presentation of the mayor's permit and a copy of the Certificate of Registration of the delivery truck or van. COMMUNITY TAX SECTION 55. Imposition of Tax . There is hereby imposed the collection of community tax as enumerated herein. (a) Individuals liable to Community Tax Every inhabitant of the Municipality of Pasig eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One thousand pesos (P1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Five pesos (P5.00) and an annual additional tax of not exceeding Five thousand pesos (P5,000.00) of the following: (1) One peso (P1.00) for every one thousand pesos (P1,000.00) of gross receipts or earnings derived from business during the preceding year. (2) One peso (P1.00) for every one thousand pesos (P1,000.00) of gross receipts or earnings derived from the exercise of profession or the pursuit of any occupation during the preceding year. (3) One peso (P 1.00) for every one thousand pesos (P1,000.00) income from property during the preceding year. In case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. (b) Juridical Persons Liable to Community Tax Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines whose principal office is located in the Municipality shall pay an annual community tax of Five hundred pesos (P500.00) and an annual additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: 1. Assessed value of real property found in the Municipality Two pesos (P2.00) for every Five thousand pesos (P5,000.00); and 2. Gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two pesos (P2.00) for every five thousand pesos (P5,000.00). Provided, however , that 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. SECTION 56. Exemptions . The following are exempt from the community tax: 1. Diplomatic and consular representatives; and 2. Transient visitors when they (sic) stay in the Philippines does not exceed three (3) months. SECTION 57. Place of Payment . The community tax shall be paid in the place of residence of the individual, or in the place where the principal office of the juridical entity is located. SECTION 58. Time of Payment . Liability for the community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year. As regards those who reach the age of eighteen (18) years or otherwise losses (sic) 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 losses (sic) the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without penalty. Persons who came to reside in the Philippines or reach the age of eighteen (18) years on or before 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. cd As regards corporation which may be established and organized on or before the last day of June shall be liable for the community tax for that year. Corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without penalty. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. SECTION 59. 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 shall also be issued to any person or corporation not subject to the community tax upon payment of five pesos (P5.00). SECTION 61. Administrative Provisions . 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; 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 any salary or wage is received to require such individual to exhibit the community tax certificate. b) When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year shall suffice. d) No community tax shall be accepted for payments or from individuals or corporation not residing or having their business located in the Municipality. SECTION 62. Requirements . a) Operators of business establishments as well as administrative officers of national government units including government owned and controlled corporations found in the Municipality are required to submit not later than the 15th day of May of each year a list of persons under their employ, stating therein the following: 1. Name and Address 2. Total salaries, wages and allowances 3. Community tax certificate number, date, place of issue and amount paid. b) Any person securing community tax certificate shall accomplish and file a prescribed sworn declaration form to be officially provided therefore. For this particular purpose, the Municipal Treasurer and deputy collectors of community taxes are hereby authorized to subscribe the declaration sheets filed by taxpayers. SECTION 63. Penalties for Delinquency . a) If the tax is paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid. b) Failure to submit the required listing shall subject the operator or administrative officer as the case may be to a penalty of fifty (P50.00) pesos for every month of delay or fraction thereof. REGULATORY AND SERVICE FEES FEES FOR SEALING AND LICENSING OF WEIGHTS AND MEASURES SECTION 64. Imposition of Fees . As a prerequisite for the use of instrument of weights and measures, every person within Pasig using such instruments in his business, profession or calling shall have them sealed and licensed annually and pay therefore to the Municipal Treasurer the following fees: (a) For sealing linear metric measure Not over one meter P20.00 Measure over one meter 30.00 (b) For sealing metric instrument of capacity: Not over ten liters 20.00 Over ten liters 30.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kg 30.00 With capacity of more than 30 kg but not greater than 3,000 kg. 40.00 With capacity of more than 300 kg but not more than 3,000 kg. 50.00 (d) For sealing apothecary balance or other balance of precision: Over 3,000 kg. 80.00 Over 300 to 3,000 kg. 60.00 Over 30 to 300 kg. 40.00 30 kg or less 20.00 (e) For sealing scale or balance with complete set of weights: For each scale or balance with complete set of weights for the use therewith Free For each extra weights 10.00 For each and every retesting and resealing of weights and measures instruments including gasoline pumps outside the office upon the request of the owner or operator, an additional service change of P20.00 for each instrument shall be collected. SECTION 65. Payment of Fees and Surcharges . The permit shall be secured from the Business Permits and License Service and upon sealing or testing of the Weights and Measures, the fees herein imposed shall be paid to the Municipal Treasurer and renewable on or before the anniversary date thereof. The official receipt evidencing payment shall serve as a license to use such instrument for one year from the date of sealing unless such instruments become defective before the expiration period. Failure to have the instrument retested and the corresponding fee paid therefore within the prescribed period shall subject the owner or user to a surcharge of twenty five (25%) percents of the prescribed fees. SECTION 66. Exemptions . (a) All instruments for weights and measures used in government work or maintained for public use by an instrumentality of the government shall be tested and sealed free. (b) Instruments of weights and measure intended for sale by dealers are exempt from the fees imposed in this Article. SECTION 67. Administrative Provisions . (a) Business Permits and License Service is hereby required to keep full sets of secondary standard for the use in testing of weights and measure instruments. These secondary standards shall be compared with the fundamental standards in the Industrial Technology Development Institute at least once a year. (b) The Municipal Mayor shall see to it that periodic physical inspection of weights and measures instruments are conducted. (c) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Business Permits and License Officer in the presence of the Municipal Auditor or his representative. (d) Any instrument of weights and measures found by inspectors to be defective which remain unclaimed within 100 days after due notice shall automatically be forfeited in favor of the Municipal government. SECTION 68. Fraudulent Practice Relative to Weights and Measures and Corresponding Penalties . (a) Fraudulent practices relative to weights and measures - Any person, other than the official sealer of weights and measures: 1. Who places an official tag or seal upon any instrument of weights or measures, attaches in thereto, or 2. Who fraudulently imitates any mark, stamp or brand, tag or other characteristic sign used to indicate that weights and measures have been officially sealed; or 3. Who alters in any way the certificate given by the sealer as an acknowledgment that the weights and measures mentioned therein have been duly sealed; or 4. Who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate, or license, or any dye for printing or making stamps, tags, certificate or license of the kind required by the provisions of this Article; or 5. Who alters the written or printed figures or letters on any stamps, tag, certificate of license used or issued; or 6. Who has in his possession any such false, counterfeit, restored or altered stamps, tag, certificate, or license for the purpose of using or rousing the same in payment of fees or charges imposed in this Article; or (b) Unlawful possession or use of instrument not sealed before using and not sealed within twelve (12) months from 1st sealing. (c) Alteration of any scale or balance, weights and measures after it is officially sealed or selling or use of any false instrument of weights and measure. SECTION 69. Administrative Penalties . Any person found to be guilty of committing any of the above-stated practices shall be punished by a fine of not less than two hundred (P200.00) pesos nor more than five thousand (P5,000.00) pesos or by imprisonment of not less than one (1) month nor more than six (6) months or both at the discretion of the court. The Business Permit and License Officer, however, may compromise the following acts or omission which does not involve fraud before a case is filed in court. (a) Any person making a practice of butting or selling by weight and measure using unsealed and/or unregistered instrument: 1. When the weight or measure is correct P200.00 2. When the weight or measure is incorrect but within a tolerable allowance of defect or short measure 300.00 MAYOR'S PERMIT FEES Mayor's Permit Fees are collected from individuals, partnerships and corporations for the issuance of permit/s by the Municipal Mayor thru his duly delegated/authorized representatives in connection with an application to operate a business, pursue an occupation or undertake and or embark on any activity within the territorial jurisdiction of the Municipality of Pasig, Metro Manila. PERMIT FEE ON OPERATION OF BUSINESS : (a) On dealers of fermented liquor Tax Per Annum distilled spirits and/or wine: 1. Wholesale dealers in foreign liquors P 2,000.00 2. Wholesale dealers in domestic liquors 1,600.00 3. Retail dealers in foreign liquors 1,300.00 4. Retail dealers in domestic liquors 750.00 5. Wholesale dealers in vino liquors 300.00 6. Retail dealers in tuba, basi and/or tapuy 150.00 7. Wholesale dealers in fermented liquors 1,200.00 8. Retail dealers in fermented liquors 600.00 (b) On dealers in Tobacco: 1. Retail leaf tobacco dealers P 200.00 2. Wholesale leaf tobacco dealers 400.00 3. Retail tobacco dealers 200.00 4. Wholesale tobacco dealers 400.00 5. Retail peddlers of tobacco 30.00 (c) On owners or operators of amusement/vending devices: 1. Each juke box machine P 200.00 2. Each machine or apparatus for visual entertainment 125.00 3. Each apparatus for weighing persons 95.00 4. Each machine for dispensing or vending softdrinks and other articles 275.00 5. Each machine or apparatus for printing letters or numbers 110.00 6. Each similar device for vending games of skill or amusement 125.00 7. For each coin-operated amusement machine or apparatus 350.00 (d) On the operation of business: 1. Owners or operators of amusement places/devices: a. Night Clubs/day clubs 12,000.00 b. Supper clubs, cocktail lounges, bars, disco houses, beer gardens and other similar establishments 5,000.00 c. Skating rinks 1,000.00 d. Resorts and the like, per establishment 5,000.00 e. Steam baths, sauna baths and the like, per establishment 10,000.00 f. Billiard halls/pool halls per table 50.00 g. Bowling establishments 2,000.00 h. Circuses, carnivals, fun houses and the like 5,000.00 i. Merry-go-rounds, roller coaster, ferris wheels, swings, shooting galleries or similar contrivances and side show booths, per contrivance or booth 100.00 j. Theaters and cinemahouses Air-conditioned 3,000.00 k. Boxing stadia, auditorium, gymnasia concert halls, or similar halls or establishments 1,000.00 l. Pelota/tennis/squash courts, per court 200.00 m. Coliseum establishments 10,000.00 n. Off-track or off-fronton betting other stations, per station 3,000.00 o. Other amusement devices, per device 100.00 2. Financial institutions and/or lending institutions (pawnshops, banks, insurance companies, savings and loan associations, financial and/or lending investor), per establishment: Main office P 6,000.00 Per branch 3,000.00 Money shops, per establishment 1,000.00 3. Dealers in securities including foreign exchange dealers 3,000.00 4. Educational life plan/memorial plan Principal Office 2,000.00 Per branch/agency 1,000.00 5. Subdivision operators 3,000.00 6. Private cemeteries/memorial parks 10,000.00 7. Boarding houses/lodging houses 1,000.00 8. Dancing schools/judo karate schools/ driving schools/speed reading/EDP, etc. 500.00 9. Nursery, vocational and other schools not regulated by the DECS 3,000.00 10. Golf links 3,000.00 11. Private detective/security agencies Principal office 1,000.00 For every locality where security grounds are posted 150.00 (e) On other activities: 1 For maintaining windows/display office 200.00 2. Promoters, sponsors or talent scouts 1,000.00 3. For holding stage shows of floor/fashion shows, payable by the operator 1,000.00 4. All other business not specifically mentioned for maintaining an office with an area follows: Less than 5 sq. m. or more but less than 10 sq. m. 50.00 P 10 sq. m. or more but not less than 50 sq. m. 150.00 50 sq. m. or more but not less than 100 sq. m. 300.00 100 sq. m. or more out not less than 200 sq. m. 450.00 200 sq. m. or more but not less than 300 sq. m. 600.00 300 sq. m. or more but not less than 400 sq. m. 750.00 400 sq. m. or more but not less than 500 sq. m. 900.00 500 sq. m. or more but not less than 600 sq. m. 1,050.00 600 sq. m. or more but not less than 700 sq. m. 1,200.00 700 sq. m. or more but not less than 700 sq. m. 1,350.00 800 sq. m. or more but not less than 900 sq. m. 1,500.00 900 sq. m. or more but not less than 1,000 sq. m. 1,650.00 1,000 sq. m. or more but not less than 5,000 sq. m. 1,800.00 5,000 sq. m. or more but not less than 9,000 sq. m. 2,000.00 9,000 sq. m. or more but not less than 10,000 sq. m. 3,000.00 Over 10,000 sq. m. 4,000.00 5. For operating private warehouse or bodega of wholesalers/retailers, importers and exporters except those which business duly licensed in the locality of the bodega is located 1,000.00 6. Car exchange 1,000.00 7. Gun clubs 1,000.00 8. Judo-karate clubs 300.00 Provided , that on businesses with principal offices maintaining or operating branch or sales offices, the following permit fees per branch shall be imposed: cdtai Principal Office Within Principal Office is With capital of the Municipality outside the Municipality P10 million or over P500.00 per branch P1,200.00 per branch/ sales outlet sales outlet P1 million or over P200.00 per/branch/ P500.00 per branch/ but less than sales outlet sales outlet P10 million Below P1 million P100.00 per branch/ P200.00 per branch/ sales outlet sales outlet MAYOR'S PERMIT FEE ON OCCUPATION OR CALLING SECTION 86. Administration Provisions . It shall be unlawful for any person to exercise his occupation or calling within the jurisdiction of the Municipality without acquiring the individual Mayor's Permit. acd SECTION 87. Time of Payment . The Mayor's Permit Fee on Occupation or Calling shall be paid to the Municipal Treasurer before any occupation or calling can be lawfully pursued in the Municipality. In the ensuing year, payment of the annual permit fee in the amount of fifteen (P15.00) pesos, and ten pesos (P10.00) for Police clearance shall be paid to the Municipal Treasurer within the first twenty (20) day of January. SECTION 88. Rate of Permit Fees . There shall be collected the amount of thirty pesos (P30.00) from any person who shall exercised his occupation or calling within the Municipality. SECTION 89. Other Requirements . The issuance of Mayor's Permit shall not exempt the licensee from the fulfillment of other requirements in connection with the conduct of an activity prescribed under the Code. acd SECTION 90. Occupation Covered . All occupations or calling subject to periodic inspection surveillance and/or regulations by the Municipal Mayor such as but not limited to animal trainer, barber, bartender, beautician, bondsman, butcher, cook, electrician, mechanic, life guard, club/floor manager, club singer, club receptionist, fortune teller, hair stylist, hospital attendant, make-up artist, manicurist, masseur-attendant, carpenter, photographer, waiter, foodhandler, mason, driving instructor, golf caddies, master cutter, security guard/watchman, saleslady, plumber, dancing instructor, painter, welder, pipe fitter. BUILDING AND OTHER CONSTRUCTION PERMIT FEES SECTION 91. Administrative Provisions . No person, firm or corporation, including government agencies, is allowed to erect, construct, alter, move, convert or demolish any building or structure without first obtaining a building permit issued by the Municipal Mayor. SECTION 92. Time of Payment . The fees imposed in Department Order No. 155 series of 1992 of the Department of Public Works and Highways and its subsequent issuances pertaining to building, occupancy and other construction permits and inspection fees shall be paid to the Municipal Treasurer after securing the required permit from the Municipal Mayor. SANITARY INSPECTION AND HEALTH CERTIFICATE FEES SECTION 125. Sanitary Inspection Fee . Every owner/operator of business, industrial, commercial, or agricultural establishments, accesoria, building or house for rent shall secure sanitary certificate or permit for the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public upon payment to the Municipal Treasurer of an annual fee in accordance with the following schedule: (a) Financial institution such as banks, pawnshops, insurance companies, finance and other investment companies, dealers in securities and foreign exchange dealers 1. Main office P225.00 2. Every branch office 150.00 (b) Gasoline service and filling stations 375.00 (c) Private hospitals 600.00 (d) Medical clinics and dental and animal hospitals 225.00 (e) Dwellings and other spaces for lease or rent: 1. Hotels, motels, apartels, pensions, inns, drive inns: Within 150 or more rooms 600.00 With 100 to 149 rooms 450.00 With 50 to 99 rooms 300.00 With 25 to 49 rooms 112.00 With less than 25 rooms 112.00 2. Apartments, per door 30.00 3. Houses, for rent 30.00 4. Dormitories, lodging or boarding houses with accommodations for: 40 or more boarders or lodgers 375.00 15 to 39 boarders or lodgers 225.00 less than 15 boarders and lodgers 150.00 (f) Private Institutions or learning 450.00 (g) Media facilities 150.00 (h) Telegraph, teletype, cable and wireless communications companies 150.00 (i) Telephone, electric and power companies Main office 300.00 Every branch office 150.00 (j) Administration, display offices, and/or offices of professionals 75.00 (k) Peddlers 15.00 (l) Landing Investors 150.00 (m) All other businesses, industrial, commercial, agricultural establishments not specifically mentioned above: With an area of 1,000 sq. m. or more 600.00 500 or more but less than 1,000 sq. m. 450.00 200 or more but less than 500 sq. m. 300.00 100 or more but less than 200 sq. m. 225.00 50 or more but less than 100 sq. m. 150.00 25 or more but less than 150 sq. m. 75.00 less than 25 sq. m. 45.00 (n) Manufacturer's, producers, foundry shops, laboratories, talipapas and warehouses 600.00 (o) Amusement places such as theaters, coliseum, sauna bath, massage clinics, operator of golf course, cockpit arenas, bowling alley, stadium 600.00 (p) Other amusement places not mentioned above 400.00 (q) Importer, exporter and wholesaler 500.00 (r) Public eating places such as restaurant, refreshment parlor, carinderia, etc. 1) Public eating places with 50 or more personnel 600.00 2) Public eating places with less than 30 personnel 400.00 (s) Establishment offering services such as welding, vulcanizing shop, printer, publisher, tailor shop, barber shop and other similar establishment 350.00 (t) Funeral parlors 400.00 (u) Retailer and other establishment not included in the above 100.00 In the case where a single person, partnership or corporation conducts or operates two or more businesses on one place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. SECTION 126. Health Certificate Fee . All persons employed in business establishments engaged in food, entertainment and personal services are required to undergo regular medical examination given by government hospitals or accredited private hospitals or by the Laboratory and Social Hygiene Service, Office of the Municipal Health Officer subject to the following fee: a) VDRL-RPR Test P53.00 b) HIV Test (AIDS) 350.00 Based on the results of the medical and health examination and upon payment of an annual fee of fifteen (P15.00) pesos to the Municipal Treasurer, the applicant shall be issued a health certificate. SECTION 127. Penalty . Any violation shall be punishable by imposing a fine of five thousand pesos (P5,000.00) or imprisonment of six (6) months or both at the discretion of the court. PROCESSING FEES FOR SUBDIVISION AND CONDOMINIUM PROJECTS/ACTIVITIES SECTION 128. Imposition of Fees . Owners or operators of subdivision and condominium shall pay the following fees to the Municipal Treasurer based on the order of payment issued by the Municipal Engineer or his duly authorized representative in accordance with the following schedule: A. Approval of Subdivision Plan: 1. Preliminary Processing Fees a. For the first 10 hectares P75.00 b. For every additional hectare or a fraction thereof 25.00 2. Final Processing Fees a. Subdivision having a density of 66 to 100 families/gross hectare, or fraction thereof 225.00 b. Subdivisions having a density of 21 to 65 families/gross hectare, per hectare or a fraction thereof 300.00 c. Subdivisions having a density of a 20 and below families/gross hectare, per hectare or a fraction thereof 400.00 d. Additional fee on floor area of houses/buildings sold with the lot, per square meter 1.00 3. Alteration of Plans fees - same as final processing fees 1. Preliminary Processing Fees 60.00 2. Final Processing Fees A. Per square meter of the total land area 2.00 B. Per square meter of the floor area of the building 1.00 3. Alteration of Plan Fees - same as final processing fees 4. Conversion of existing structure to condominiums a. Per square meter of the total land area 2.00 b. Per square meter of floor area of the building 1.00 B. Registration and License to sell Subdivision/Condominium Projects: 1. Registration and License to Sell Subdivision Project: a. Subdivision having a density of 66 to 100 families lots/gross hectare, per saleable lot 10.00 b. Subdivisions having a density of 20 family lots and below/gross hectare per saleable lot 25.00 c. Subdivisions having a density of 20 family lots and below/gross hectare, per saleable lot 40.00 d. Additional fee on floor area of house/building sold with lot per square meter 3.00. 1. For dealer/Broker 70.00 2. For salesman 45.00. C. Registration and License to Sell Subdivision/Condominium Projects: 1. Registration and License to Sell Subdivision Project: a. Subdivision having a density of 66 to 100 families lots/gross hectare, per saleable lot 10.00 b. Subdivisions having a density of 20 family lots and below/gross hectare per saleable lot 25.00 c. Subdivisions having a density of 20 family lots and below/gross hectare, per saleable lot 40.00 d. Additional fee on floor area of house/building sold with lot per square meter 3.00 2. Registration of License to Sell condominium Projects a. For condominium project serving the low income group a processing fee of, per square meter of saleable area 2.00 b. For condominium project serving the middle income groups a processing fee of per square meter of residential are c. For condominium project serving the high income level a processing fee of, per square meter of residential are 5.00 d. For commercial areas in condominium projects serving the middle and high income group, per square 8.00 D. Final Inspection Fees and Insurance of Certificate of Completion 1. Subdivisions a. Having a density of 66 to 100 family lots/hectares 120.00 b. Subdivision having a density of 21 to 65 a family lots/hectares 180.00 c. Subdivisions having a density of 20 family lots and below per hectare 240.00 E. Application for the following: 1. Advertisement approval 60.00 2. Cancellation/Reduction of Performance Bond 120.00 3. Lifting of Suspension License to Sell 120.00 4. Extension of time to complete development 120.00 5. Exemption from Cease and Desist Order 12.00 6. Clearance to mortgage 120.00 7. Change of name/ownership 120.00 F. For Economic and Socialized Housing 1. Plan(s) approval and Development Permit, per hectare 200.00 2. Registration and Regular License to Sell per unit/or 10.00 G. Approval of Industrial Subdivision Plan 1. Preliminary Processing/Locational Clearance Fee: a. For the first 5 hectare 70.00 b. For every additional hectare of a fraction thereof 15.00 2. Final Processing Fees: a. Per square meter of the total land area or 1.00 Per hectare or any fraction thereof 415.00 3. Alteration of Plans Fees - same as final processing fees 4. Registration and License Sell: a. Per square meter of the saleable land area 1.00 b. Certificate of Registration 65.00 c. License to Sell Certificate 70.00 d. UPLR of P10.00 for a total fee of P1,000.00 1% of the total fee for over P1,000.00 5. Final Inspection Fees and Issuance of Certificate of Completion: a. Industrial Subdivision 1. Per hectare or any fraction thereof 25.00 H. Townhouse 1. Approval of Subdivision Plan: a. Preliminary Processing Plan: 1. For the first 10 hectares 70.00 2. For every additional hectare or a fraction thereof 15.00 b. Final Processing Fees: 1. Subdivision having a density of 66 to 100 families/gross hectare, per hectare or a fraction thereof 200.00 2. Subdivision having a density of 21 to 65 families/gross hectare, per hectare or a fraction thereof 265.00 3. Subdivisions having a density of 20 and below families/gross hectare, per hectare or a fraction thereof 400.00 4. Additional fee on floor area of houses/building sold with the lot, per square meter 1.00 c. Alteration of Plans Fee - same as processing fee. 2. Registration and License to Sell Subdivision/Condominium project: a. Registration and License to Sell Subdivision: 1. Subdivision having a density of 66 to 100 families lots/gross hectare, per saleable lot 10.00 2. Subdivision having a density of 20 family lots and below/gross hectare, per saleable lot 20.00 3. Subdivision having a density of 20 family lots and below/gross hectare per saleable lot 40.00 4. Additional fee on floor area of houses/buildings sold with the lot, per square meter 5.00 3. Final Inspection Fees and Issuance of Certificate of Completion a. Subdivisions: 1. Having a density of 66 to 100 families lots/hectare 120.00 2. Subdivisions having a density of 20 to 65 family lots/hectare 180.00 3. Subdivisions having a density of 20 family lots/below per hectare 240.00 I. Condominium Concept 1. Approval of Condominium Plan: a. Preliminary Processing Fees: 70.00 b. Final Processing Fees: 1. Per square meter of the total land area 1.00 2. Per square meter of the floor area of the Building 1.00 c. Alteration of Plan Fees - same as processing fee 2. Conversion of existing structure to condominium: a. Per square meter of the total land area 1.00 b. Per square meter of floor area of the building 1.00 SECTION 129. Review Plans . A committee composed of the Municipal Administrator as Chairman, Municipal Engineer/Building Official and Municipal Planning Development Coordinator as members shall review all subdivision and condominium plans. Verification and inspection shall be rendered by the Municipal Engineer of his duly authorized representative in accordance with the above schedule. ZONING AND/OR LOCATIONAL CLEARANCE FEES SECTION 130. Imposition of Fees . Fees for zoning and/or locational clearance of land use shall be collected from the owners and/or contraction of land development, construction, renovation and expansion projects, as follows: cdasia a) Application/filing For every application for locational clearance irrespective of whether approved or not, motions for reconsideration, reclassification and for filing of complaint are as follows: 1. Locational clearance P30.00 2. Motion for reconsideration 75.00 3. Petition/request for reclassification 450.00 This excludes the cost of reclassification proceedings such as production/reproduction of maps and other documents; public hearings and publication which likewise shall be charged to the account of the applicant/opponent. 4. For filing complaint, except those involving pauper-litigant which shall be free of charge 30.00 b) Zoning and Land Use Verification shall be based on the following rates: 1. Residential P50.00 2. Commercial and Industrial 200.00 3. Social. Educational and Institutional 100.00 4. Ancillary according to category of principal building/structure c) Processing - For approved application for locational clearance whether the project or activity is conforming or non-conforming, in accordance with the following schedule: (1) Residential Structure single or detached other than the apartments/townhouses, dormitories and subdivision/condominium projects, the cost of which are: a. P15,000 but not over P50,000 P30.00 b. P50,000 but not over P100,000 40.00 c. P100,000 but not over P500,000 50.00 d. Over P500,000 60.00 (2) Apartments/Townhouses a. Below five (5) doors 65.00 b. Five (5) to ten (10) doors 95.00 c. Over ten (10) doors 120.00 (3) Dormitories a. Ten (10) rooms and below 70.00 b. Eleven (11) to twenty (20) rooms 100.00 c. Twenty one (21) rooms to fifty (50) rooms 125.00 d. Fifty one (51) or over 195.00 (4) Institutional based on the following project cost: a. Less than P100,000 200.00 b. Over P100,000 but not exceeding P200,000 255.00 c. Over P200,000 but not exceeding P300,000 300.00 d. Over P300,000 but not exceeding P500,000 360.00 e. Over P500,000 520.00 (5) Commercial, Industrial, Agro-Industrial establishments based on the following project cost: a. P15,000 to P50,000 60.00 b. For every additional P50,000 project cost or a fraction thereof 46.00 (6) Special Uses/Special Projects, except Memorial Parks based on the following project cost: a. P15,000 to 100,000 120.00 b. For every additional P100,000 60.00 (7) Repair/Renovation/Alteration Permits 50% fees imposed computed at a cost of repair/renovation/alteration. SECTION 131. Application and Certification . (a) Applicants for locational clearance of conforming project or activity shall submit their application to the Municipal Planning and Development Coordinator. After due verification and inspection conducted by the same, a certificate therefore shall be issued stating among others that the subject property, business, buildings, renovation, expansion are in conformity with the existing zoning classification of the Municipality. (b) Applicants for locational clearance for non-conforming projector activity. requests for reclassification and other complaints shall submit their application to the Municipal Planning and Development Coordinator. The Municipal Planning and Development Coordinator shall forward applications to the Municipal Administrator which in turns shall be submitted to the Municipal Council for deliberation. All approved applications shall be secured from the Municipal Planning and Development Office which shall issue the order of payment. The use of any existing building, structure or land contrary to the zoning plan may b confirmed provided that a certificate of non-conformance is applied for and issued within ninety (90) days from the promulgation of the zoning plan. SECTION 132. Temporary Use Permit . When the zoning area is not yet established nor built-up or being developed according to the zoning plan. or the built-up area in less than 40%, a temporary permit may be issued for a proposed project for a maximum period of five (5) years and renewable every year thereafter. SECTION 133. Payment of Fees . The fees imposed in this Article shall be paid to the Municipal Treasurer before the permit to develop land, construct, renovate and expand, in Pasig is issued. EXCAVATION PERMIT FEES SECTION 134. Imposition of Fees . Fees and charges shall be collected from all applicants who shall make, or cause to be made, any excavation within the Municipality. 1. Processing fee: a) Poles and house connection 50.00 b) All other excavations 200.00 2. Excavation permit fee a) For 50 lineal meters or less 100.00 b) Over and above 50 lineal meter 10.00/l.m. c) Over and above 0.50 lineal meter trench width 10.00/l.m. d) For installation of wooden/concrete poles 25.00/pole 3. Deposit for Restoration and Maintenance Work per sq. m. or fraction thereof a) Concrete-paved streets a.1) 9" thickness 500.00 a.2) 8" thickness 450.00 a.3) 7" thickness 400.00 a.4) 6" thickness 350.00 a.5) 5" thickness 300.00 b) Asphalt-paved streets 300.00 c) Macadam-surfaced street 150.00 d) Concrete sidewalk 250.00 e) Curb and gutter 300.00/l.m. f) Concrete curbs 150.00/l.m. 3.1 Restoration works and other consequential responsibilities or obligations over excavations after the completion of the underground works shall be done by the contractor/implementing agency. For individual connection, restoration shall be done by the Municipal Engineer. 3.2 A cash deposit and/or performance bond for restoration cost of the project undertaken by the implementing agency (such as PLDT, MWSS. etc.) based on the schedule of restoration rates of the Municipal government. The cash deposit shall be refundable one (1) month after the expiration of one year period. For restoration works to be undertaken by contract, the contractor shall post a guaranty bond equivalent to the computed restoration cost. A certified zerox copy of the guaranty bond posted to the implementing agency is acceptable. SECTION 135. Filing of Application . Application for permit to undersee excavations shall be filed with the Municipal Engineers. The permit shall be released within five (5) working days after submission of all requirements. SECTION 136. Conditions for Permit . The permit to undertake excavations shall contain, among things, such conditions as may be necessary to ensure public safety and convenience. All such excavations shall be in accordance with the excavation and installation plans as approved by the Municipal Engineer. casia SECTION 137. Exercise of Supervision . All excavation works shall be under the supervision of the Municipal Engineer to ensure compliance with the installation plans and other conditions in the permit. SECTION 138 Excavation Affecting Adjoining Properties . 1. Temporary support of adjoining property - The person causing excavation to be made shall provide such sheet piling and bracing as may be necessary to prevent materials or structure of adjoining property from caving in before permanent support shall have been provided for the sides of an excavation. 2. Permanent support of adjoining property. Whenever provisions are made for the permanent support of the sides of an excavation, the person causing such excavation to be made shall construct an appropriate retaining wall which shall be carried to a height sufficient to retain, the soil of the adjoining area. 3. Entrance to adjoining premises For the purpose of providing temporary support to adjoining premises, the persons causing an excavation to be made shall get the consent of the owner of the adjoining premises to enter and construct the temporary support. However, if such consent and entrance are not granted, the owner of adjoining premises shall be responsive for providing the necessary support, as the case may be, to his premises or his own expense, and for that purpose he shall be given authority to enter the premises where the excavation is to be made. SECTION 139. Excavation Affecting Adjoining Structure . 1. Excavations more than four (4) feet deep - Whenever an excavation is carried to the depth of more than four (4) feet long below the curb, the person causing the excavation to be made at all times, if granted the consent of the owner adjoining structures to enter, at his own expense, preserve and protect from damage all existing structure, the safety of which may be affected by that part of the excavation which extends more than four (4) feet below the curb line. He shall support such structure by proper foundation. If the owner's consent to make and provide the necessary foundations, and when necessary for the purpose, such owner shall be given authority to enter the premises where such excavation is to be made. 2. Excavations four (4) feet or less in depth - the person causing the excavation shall preserve the safety of the structure which may be affected by the excavation and protect it from injury and support it by proper foundation (except as otherwise provided in excavations more than (4) feet deep): and when necessary for that purpose, the owner of the structures shall be given the authority to enter the premises where such excavation is to be made. SECTION 140. Appropriate Markers and Guards . 1. The excavations shall be provided with appropriate markers and safety to traveling vehicles and pedestrians. Such markers and safety guards shall carry the identify of the person or agency undertaking the excavation. 2. In the event of death, injury and/or damages caused by the non-completion of such works and/or failure of the one undertaking the work to adopt the required precautionary measures for the protect-ion of the general public or violation of any of the terms of conditions of the permit, the permittee/excavator shall assume fully all liabilities for such death, injury or damage arising therefrom. For this purpose, the excavator/permittee shall purchase insurance coverage to answer for third party liability. SECTION 141. Insertion Prohibited . All excavators passing through canals and insertions through drainage or sewerage pipes are strictly prohibited. SECTION 142. Private Roads, Passageways and Sidewalks . The Municipal Engineer or his authorized representative shall have the authority to inspect all diggings and excavations being undertaken on all private roads, passageways and sidewalks and to require that restoration of the excavated area meets with the standard specifications as prescribed by the Municipality. SECTION 143. Time of Payment and Surcharge for Late Payments . The fees imposed in this article shall be paid to the Municipal Treasurer's Office before the permit to dig or to excavate is issued. Such permit is valid when the official receipt covering payment of the prescribed fees is attached thereto. A surcharge of twenty five percent(25%) plus two (2%) percent interest per month of the processing and excavation fees imposed in this article shall be collected from any person or entity which has already commenced to dig or excavate before the permit has been issued. Provided, further, that when the excavation work is started with due notice to the Municipal government and after the lapse of ten (10) working days from the date of filing the acceptance of the application for Excavation permit, no surcharge or penalty shall be imposed. SECTION 144. Administrative Fines . a. Imposition of Fines . Administrative sanctions not exceeding Five thousand pesos (P5,000.00) shall be imposed on the following cases: 1. Excavating without an excavation permit 2. Non-compliance with the work stoppage 3. Failure to post or display the Excavation Permit in a conspicuous place. 4. Failure to install road/highway safety construction devices. 5. Failure to install road signs and billboards. b. Determination of Amount of Fines. 1. Light Violation a Failure to post Excavation Permit in conspicuous places. 2. Less Grave Violation a. Non-compliance with work stoppage order b. Excavating without excavation permit. c. Failure to restore the excavated portion of the street according to each approved work schedule . 3. Grave Violation a. Failure to install road/highway safety construction devices b. Failure to install road signs and billboards c. Failure to restore the excavated portion of the road right-of-way to its original conditions d. Non-compliance with work stoppage order for excavating without an excavation permit. c. Schedule of Fines Violation Light Less Grave Grave Minimum P 100 500 1,000 Medium 200 1,500 3,000 Maximum 300 3,000 5,000 The above fines shall be imposed as follows: 1. Minimum fine for failure to comply with the terms of the first notice 2. Medium fine for failure to comply with terms of the second notice 3. Maximum fine for failure to comply with the terms of the third notice SECTION 145. Escalation Clause . Should there be any increase in the cost of labor and/or materials, including the increase in cost of operation and maintenance equipment, upon the recommendation of the Municipal Engineer and subsequent approval of the Municipal Mayor a corresponding increase shall be adjusted in the restoration costs listed herein but not to exceed seventy five percent (75%) of the increase in the cost of items and not often than once a year. SECTION 146. Renovation of Permits . Permits issued under this article may be revoked or cancelled in cases of emergency, when public interest so demands or non-compliance with the conditions of the permit. SECTION 147. Penalties . Any person violating any of the provisions of this Article shall upon conviction, be punished by a fine of not less than One thousand pesos (P1,000.00) but not more than Five thousand pesos (P5,000.00) or imprisonment of not less than thirty (30) days or nor more than six (6) months or both at the discretion of the court. In case of a corporation, partnership or association, the president, manager or the person-in-charge of the project shall be liable therefore. CIVIL REGISTRY FEES SECTION 148. Imposition of Taxes . The following fees shall be collected for the corresponding services rendered by the Municipal Civil Registrar: 1) Marriage Fees: a) Sale of Application Forms for marriage License (one set) P20.00 b) Filing Fee 30.00 c) Marriage License 50.00 d) Marriage Solemnization Fee 100.00 2) Registrar Fees on the Status of person a) Per registration of marriage contract 30.00 b) Per guardianship or custody of minor 100.00 c) Per registration of a legal separation 200.00 d) Per registration of annulment of marriage 200.00 e) Per registration of a divorce 200.00 f) Per registration of a naturalization 400.00 g) Decree of adoption (foreign and local) 400.00 h) Judicial order for correction of entry 100.00 i) Per registration of aliases 100.00 j) Per affidavit or oath of allegiance of a wife and/or children of citizenship 60.00 k) Alien Registration 200.00 l) Election of Filipino citizenship 200.00 m) Voluntary renunciation of citizenship 200.00 n) Emancipation of minor 100.00 o) Judicial recognition, determination or acknowledgment of paternity or affiliation 100.00 p) Late registration of birth or marriage 50.00 q) Late registration of death 10.00 r) Per registration of supplementary reports/or documents as additional data 20.00 s) Per registration of other legal document 20.00 3) For the Issuance of Certified true Copies/Certification of any registered document: a) Document authentication per page, per copy 10.00 b) Marriage Contract 15.00 c) Birth and death certificate of registration and etc. per page, per copy 10.00 d) Other registered records/documents per page, per copy 10.00 e) Certification of Civil status 20.00 f) Certification of no records 10.00 g) Photocopy of documents on file, per page 10.00 SECTION 149. Time of Payment . The fees shall be paid to the Municipal Treasurer, upon order of payment issued by Municipal Civil Registrar and before the release of the document. SECTION 150. Exemptions . The herein prescribed fees shall not be collected on the cases: 1) Certification/certified copies of documents for official use at the request of a court or government. 2) Issuance of birth certificate of children reaching school age whom such certificate are required for admission to the primary grade of the public school. CEMETERY FEES SECTION 151. Cemetery Fees . The following cemetery fees shall be collected for the use of cemetery, lot or grave: I. Permit Fees for Cadaver Disposition and Others a) Registration P3.00 b) Burial Permit 3.00 c) For exhumation of cadaver 50.00 d) For removal of Cadaver 20.00 e) Entrance from other municipality/city 150.00 f) Transfer to other municipality/city 20.00 g) Cremation 50.00 II. Rental fees for public cemetery lot or grave per annum: a) For each niche or plot for five years (child) 50.00 b) Renewal 50.00 c) For each niche or plot for five years (adults) 175.00 d) Renewal 175.00 e) Perpetual lease 5,000.00 III. Rental Fee for the use of the Chapel 1. For less than an hour Free 2. For every four or fraction thereof 10.00 3. For deposit of a body in its urn to casket, per day 50.00 4. For the care of a lot or plot, per year 100.00 IV. Fees on Memorial Park/Cemetery Plan - Owners or operators of memorial parks shall pay the following fees: a) Preliminary Processing Fee for the first one hectare 70.00 For every additional hectare or a fraction thereof 20.00 b) Final processing Fee, per square meter 1.00 c) Alteration of Plans Fee per square meter but covers only affected portions of plans subject to alteration 1.00 d) Registration and License to Lease/Sell Memorial Park/Cemetery, per saleable lot 25.00 e) Inspection Fee, per hectare 500.00 SECTION 152. Time of Payment . The fees shall be paid to the Municipal Treasurer, upon order of payment issued by the Municipal Civil Registrar. In case of failure to pay, the rental fee for niches, graves or plots, the remains shall be exhumed and the grave, niches or plots shall be declared vacant. The remains shall be deposited in graves, niches or jars as may be expedient and with proper identification. MAYOR'S OR SECRETARY'S FEES SECTION 153. Imposition of Fees . Every person requesting for a certification from the Mayor or copies of official records and documents in any of the offices of the Municipal government shall pay the following fees: (a) Mayor's certificate P10.00 (b) Certified xerox or any other certified copy produced by copying machines of the municipality, per page 5.00 (c) Additional services 1. For the issuance of local tax clearance certificate: For passport 25.00 For court cases 15.00 For all other purposes 10.00 2. Registration of any other legal document for record purposes 20.00 3. Registration of affidavit and/or oath of allegiance of naturalized Filipino citizens 35.00 (d) Certified true copy of documents 10.00 SECTION 154. Time of Payment . The Mayor's or Secretary's Fees shall be paid to the Municipal Treasurer at the time of the request written or otherwise, for the issuance of a copy of any Municipal Record or document is made. FEES FOR NUMBERING OR RESIDENTIAL COMMERCIAL AND OTHER BUILDINGS SECTION 155. Administrative Provisions . (a) The Community Relation and Public Assistance Office shall undertake to revise and update the numbering system of permanent structure in the Municipality and shall promulgate rules and regulations affecting the same numbering system for all residential houses, hotels, apartments, institutional edifices, business, commercial and industrial buildings and other permanent structures. (b) The revised and updated number of each of the structures mentioned hereof shall be inscribed in a uniform number plate with the official logo of the Municipal Government, together with the name of the barangay and street name. SECTION 156. Specifications . The number plate shall have the following specifications: a) Kind of material high impact scratch proof, three (3) color plastic plate, Vinyl paint to be used for letter, number and logo. b) Size 4-1/2 x 10" of 1.5 mm. thickness c) Type of Processing screen processing with the Municipality of Pasig Logo and Barangay and Street names. SECTION 157. Imposition of Fees . Cost of the number plates including installation shall not exceed thirty pesos (P30.00). Payment of fees to the Municipal Treasurer shall be before installation of plates. casia PERMIT FEES TO SLAUGHTER ANIMALS AND FOWLS SECTION 158. Imposition of Fees . Every person who has animals or fowls slaughtered in any slaughterhouse in the Municipality shall pay the following permit fees: Large cattle, per head P10.00 Hogs, per head 5.00 Goats, sheeps and the like, per head 5.00 Fowls, per head .10 SECTION 159. Condemned Animal . No condemned animal or fowl shall be slaughterhouse except for immediate destruction of the carcass and viscera. No fee shall be collected on an animal that has been condemned by the Municipal Veterinarian. SECTION 160. Permit to Slaughter . Before any animal or fowl is slaughtered for public or private consumption, a permit therefore shall be secured from the Municipal Veterinarian. The corresponding fees prescribed herein shall be collected by the Municipal Treasurer. SECTION 161. Penalty . Any person who shall slaughter his animal or fowl outside the slaughter house shall be punished by a fine of Two Thousand five hundred pesos (P2,500) or an imprisonment of not less than thirty (30) days or both at the discretion of the court. Provided, further that the animals, fowls, or carcasses shall be condemned unfit for consumption. LICENSE FEES FOR SIGNS, SIGNBOARDS AND ADVERTISEMENT SECTION 162. Imposition of Fee . There is hereby imposed a fee on signs, signboards, billboards, or advertisements, at the rates prescribed hereunder: (a) Billboards or signboards for advertisement of business, per square meter or fraction thereof: Single faced P22.00 Double faced 45.00 (b) Billboards, or signs for professionals, per square meter or fraction thereof 18.00 (c) Billboards, signs or advertisements for business and professions, painted on any building or structure of otherwise separated or detached therefrom, per square meter or fraction thereof 20.00 (d) Advertisement by means of placards, per square meter or fraction thereof 20.00 (e) Advertisements for business or profession by means of slides in movies payable by owners of movie houses 225.00 (f) Advertisement for business or profession by means of film exhibition payable by owners or operators of movie houses 1,800.00 In addition to the fees provided under (a) and (b) of this Section, for the use of electric or neon lights in billboards, per square meter or fraction thereof 22.00 (g) Mass display of signs Tax Per Quarter From 100 to 200 display signs 675.00 From 251 to 500 display signs 1,000.00 From 501 to 550 display signs 1,250.00 From 551 to 1,000 display signs 1,500.00 From more than 1,000 display signs 3,500.00 (h) Advertisement by means of vehicles, balloons, kites, etc. Per day or fraction thereof 100.00 Per week or fraction thereof 150.00 Per month or fraction thereof 200.00 (i) Advertisements by means of promotional sales (house to house), per day, per person 20.00 SECTION 163. Time of Payment . The fee imposed in this Article shall be paid to the Municipal Treasurer before the advertisement, sign, signboard or billboard is displayed or distributed or at such other time as may be determined by regulation. SECTION 164. Requirements . Any person desiring to display signs, signboards or billboards or advertisements shall file a written application on the required form together with the necessary plans and description of the advertisements, signs, signboards with the Municipal Engineer. The latter shall issue the necessary permit after approval by the Municipal Mayor, and thereafter, the fee shall be paid to the Municipal Treasurer before the advertisement, sign, signboard or billboards displayed or distributed or at such other time as may be determined by regulation.. SPECIAL PERMIT FEES FOR THE OPERATION OF COCKPITS (ARTICLE XVII) SECTION 165. Application . Applicants intending to operate a cock-pit shall file an application prescribed therefore to the Office of the Municipal Mayor through the Business Permits and License Service. The application shall be accompanied by the following documents: (a) location and vicinity plan of the cockpit (b) cockpit building plan together with the certification that the cockpit is not within 200 lineal meter radius from any existing hospitals, school buildings, churches or other public buildings. SECTION 166. Renewal . A special permit issued to operate may be renewed on or before January 20 of each year. SECTION 167. Imposition of Fees . The following fees shall be paid to the Municipal Treasurer: a) Application P100.00 b) License Fee 10,000.00 c) For promotion of: 1) Regular/ordinary 500.00 per derby 2) Special/local derby 1,500 per derby 3) Regional derby 2,000.00 per derby 4) National derby 3,000.00 per derby 5) International derby 4,000.00 per derby d) Soltada 1) International Derby/day P 5,000.00 2) Local Derby Cockfights/3 days 4,500.00 3) Special Cockfights (Pintakasi) 3 days 4,000.00 4) Two Cock Derby/day 4,000.00 5) Three Cock Derby/day 4,500.00 6) Four Cock Derby/day 5,000.00 7) Five Cock Derby/day 6,000.00 e) Cockfighting Permit Fees Annual Fee 1) Promoter P1,000.00 2) Pit Manager 500.00 3) Referee or sentenciador (kasador) 300.00 4) Bet Manager (kasador) 250.00 5) Bet taker (kristo) 200.00 6) Gaffers (mananari) 200.00 f) Cockpit personnel who fails to secure a permit and pay the corresponding fees shall be penalized by a fine of Five Hundred (P500.00) Pesos or imprisonment of 6 days. g) Cockpit managers, maintainers, operators or owners who fails to secure the permit and pay the corresponding rates stated in this Article XVII shall be penalized by a fine of Two Thousand Five Hundred (P2,500.00) Pesos or two months imprisonment. SECTION 168. Time of Payment . The fees imposed under Letters (a), (b) and (e) above shall be paid within the first twenty days (20) of January while letters (c) and (d) shall be paid after two (2) days from the end of the cockfights. SECTION 169. Requirements . a) Cockpits shall only be allowed inappropriate areas as prescribed in the Municipality of Pasig zoning laws. b) No cockpit shall be allowed within a radius of two hundred (200) lineal meters from any existing hospitals, school buildings, churches or other public buildings. c) No cockfighting shall be held during Holy Thursday, Good Friday, registration/election, referendum or plebiscite days, Independence day or National Heroes Day. d) No person less than fifteen (15) years of age shall be allowed inside the premises of the cockpit during cockfighting days. SECTION 170. Applicability Clause The zoning requirement under this Article shall not apply to already existing and/or duly licensed cockpit in Pasig prior to the approval of this Code. LICENSE FEES FOR GUN CLUBS SECTION 171. Imposition of Fees . Every person or entity who shall establish, operate, and maintain gun clubs within the Municipality of Pasig shall first secure a license from the Municipal Mayor through the Department of Public Order and Safety and pay the corresponding fee: 1-5 firing range P1,000.00 6-10 firing range 2,000.00 more than 10 10,000.00 SECTION 172. Administrative Provisions . 1. The prerequisites of law relative to the establishment, operation, and maintenance of gun clubs should be strictly complied with before same shall be issued. 2. The Department of Public Health and Safety shall have the authority to inspect gun clubs to ensure that the standard specifications relative to public safety is strictly complied with.. SECTION 173. Time of Payment . The fees imposed shall be paid to the Municipal Treasurer upon order of payment given by the Department of Public Order and Safety. SPECIAL PERMIT FEES FOR COLD STORAGE AND REFRIGERATING CASES SECTION 174. Imposition of Fees . Every person or entity who shall use cold storage units and refrigerating cases for business within the Municipality of Pasig shall first secure a special permit from the Municipal Mayor through the Municipal Engineer/Building Official and pay the corresponding fees: casia Refrigeration or cold storage units: With total cold storage capacity: Not exceeding 5 cu. m. P200.00 Over 5 to 15 cu. m. 350.00 Over 15 to 25 cu. m. 600.00 Over 25 to 35 cu. m. 1,000.00 Over 35 to 50 cu. m. 1,500.00 Over 50 cu. m 2,000.00 Refrigerating cases: Less than 5 cu. m. 10.00 Over 5 cu. m. 20.00 SECTION 175. Time of Payment . The fees imposed shall be paid to the Municipal Treasurer upon order of payment given by the Municipal Engineer. SPECIAL PERMIT FEES FOR LUMBERYARDS SECTION 176. Imposition of Fees . Every person or entity shall establish, operate and maintain lumberyards within the Municipality of Pasig shall first secure a special permit from the Municipal Engineer and pay the corresponding fees. With an area of 500 sq. m. or less P750.00 Over 500 to 1,000 sq. m. 1,125.00 Over 1.000 to 1,500 sq. m. 1,350.00 Over 1,500 to 2,000 sq. m. 1,800.00. SECTION 177. Time of Payment . The fees imposed shall be paid to the Municipal Treasurer upon order of payment given by the Municipal Engineer. SPECIAL PERMIT FEES FOR STORAGE OF FLAMMABLE, COMBUSTIBLE OR EXPLOSIVE SUBSTANCES SECTION 178. Imposition of Fees . Every person or entity who shall establish, operate and maintain storage of flammable, combustible or explosive substances within the Municipality of Pasig shall first secure a special permit from the Municipal Engineer/Building Official and municipal Fire Marshall and pay the corresponding fees: Flammable liquids: Flammable liquids with flash point at 20 F or below such as gasoline and other carbon besolphide, naphtha, benzol, allodin and acetone: Over 5 to 25 gals P11.25 Over 25 to 50 gals. 30.00 Over 50 to 100 gals. 60.00 Over 100 to 500 gals. 120.00 Over 500 to 1,000 gals. 180.00 Over 1,000 to 1,500 gals. 240.00 Over 2,000 to 2,500 gals. 360.00 Over 2,500 to 3,000 gals. 480.00 Over 3,000 to 3,500 gals. 600.00 Over 3,500 to 4,500 gals. 720.00 Over 4,500 to 8,000 gals. 900.00 Over 8,000 to 10,000 gals. 1,200.00 Over 10,000 to 50,000 gals. 1,800.00 Over 50,000 to 200,000 gals. 2,700.00 Over 200,000 to 500,000 gals. 3,600.00 Over 500,000 to 1,500,000 gals. 4,800.00 Over 1,500,000 gals. 6,000.00 Flammable liquids with flash point at above 20 F and below 70 F such as Alcohol, amylacetate, tuluoul, ethyl acetate Over 5 to 25 gals. 22.50 Over 25 to 50 gals. 30.00 Over 50 to 100 gals. 45.00 Over 100 to 500 gals. 75.00 Over 500 to 1,000 gals. 120.00 Over 1,000 to 5,000 gals. 300.00 Over 5,000 to 25,000 gals. 600.00 Over 25,000 to 50,000 gals. 1,200.00 Over 50,000 gals. 1,500.00 Flammable liquids with flash point at above 70 F to 200 F such as turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent, polishing liquids Over 5 to 25 gals. 11.25 Over 25 to 50 gals. 18.00 Over 50 to 100 gals. 30.00 Over 100 to 1,000 gals. 75.00 Over 1,000 to 5,000 gals. 150;00 Over 5,000 to 10,000 gals. 300.00 Over 10,000 to 50,000 gals. 450.00 Over 50,000 to 100,000 gals. 750.00 Over 100,000 to 500,000 gals 1,200.00 Over 500,000 to 900,000 gals. 2,250.00 Over 900,000 gals. 3,000.00 Flammable liquids with flash point of over 200 F when subject to spontaneous ignition or is artificially heated to a temperature equal or higher than its flash point such as petroleum oil, crude oil, others: Over 5 to 25 gals. 11.25 Over 25 to 50 gals. 18.00 Over 50 to 100 gals. 30.00 Over 100 to 500 gals. 90.00 Over 500 to 1,000 gals. 180.00 Over 1,000 to 20,000 gals. 300.00 Over 20,000 gals. 450.00 Flammable gasses: Acetylene, hydrogen, coal gas and other flammables in gaseous form, except liquefied petroleum gas and other compressed gases: Over 15 to 25 gals. 15.00 Over 25 to 100 gals. 30.00 Over 100 to 500 gals. 90.00 Over 500 to 2,000 gals. 180.00 Over 2,000 to 10,000 gals. 450.00 Over 10,000 to 50,000 gals. 900.00 Over 50,000 to 100,000 gals. 1,350.00 Over 100,000 gals. 2,200.00 Combustible solids: I. Calcium Carbide: Over 10 but not more than 20 kg. 33.75 Over 20 but not more than 50 kg. 45.00 Over 50 but not more than 500 kg. 90.00 Over 500 but not more than 1,000 kg. 135.00 Over 1,000 but not more than 5,000 kg. 180.00 Over 5,000 but not more than 10,000 kg. 225.00 Over 10,000 but not more than 50,000 kg. 337.50 Over 50,000 kg. 450.00 II Pyrolyxin: Over 10 to 50 kg. 30.00 Over 50 to 200 kg. 60.00 Over 200 to 500 kg. 120.00 Over 500 to 1,000 kg. 225.00 Over 1,000 to 3,000 kg. 450.00 Over 3,000 to 10,000 kg. 750.00 Over 10,000 kg. 1,500.00 III. Matches Over 25 to 100 kg. 30.00 Over 100 to 500 kg. 150.00 Over 500 to 1,000 kg. 300.00 Over 1,000 to 5,000 kg. 600.00 Over 5,000 kg. 1,200.00 Nitrate, phosphorous, bromide, sodium, picric acid, and other hazardous, explosive, corrosive, oxidizing and lachrymatory properties: Over 5 to 25 kg. 30.00 Over 25 to 100 kg. 45.00 Over 100 to 500 kg. 112.50 Over 500 to 1,000 kg. 225.00 Over 1,000 to 5,000 kg. 337.50 Over 5,000 kg. 450.00 Shredded combustible materials such as wood shavings (kusot), waste (estopa), sisal, bakum, and other similar combustible shaving and fine materials: Over 9 to 100 cu. ft. 30.00 Over 100 to 500 cu. ft. 80.00 Over 500 to 1,000 cu. ft. 135.00 Over 1,000 to 2,500 cu. ft. 225.00 Over 2,500 cu. ft. 337.50 Tar, resin, waxes, copra, rubber, coal, bituminous coal and similar combustible materials: Over 50 to 100 kg. 33.75 Over 100 to 1,000 kg. 67.50 Over 1,000 to 5,000 kg. 135.00 Over 5,000 kg. 225.00 SECTION 179. Time of Payment . The fees imposed shall be paid to the Municipal Treasurer upon application for said license. SPECIAL PERMIT FEES FOR PAY PARKING AREAS SECTION 180. Imposition of Fees . Any person or entity who wishes to operate or own parking areas within the Municipality shall first secure a special permit to operate pay-parking areas from the Auxiliary Police Force Office and in case of buildings to be used as parking areas, approval by the Municipal Building official is likewise necessary, and pay the corresponding fee to the Municipal Treasurer based on the following rates: Per Annum Land Building With an area of 500 sq. m. or less P500.00 P1,000.00 Over 500 to 1,000 sq. m. 700.00 3,000.00 Over 1,000 to 1,500 sq. m 900.00 5,000.00 Over 1,500 to 2,000 sq. m. 1,100.00 8,000.00 Over 2,000 sq. m. 1,300.00 10,000.00 SECTION 181. Payment of Fees . All applicants shall pay the corresponding fees to the Municipal Treasurer. NIGHT PARKING FEES SECTION 182. Imposition of Fees . The following night parking fees shall be collected for the issuance of a permit by the Municipal Mayor upon recommendation of the Auxiliary Police Force to park on designated areas for the period 10:00 p.m. to 5:00 a.m. Payment shall be through the Municipal Treasurer before the beginning of each quarter. For using street, sidewalk, public place or in front of a house or place of business as private garage or parking space. for cars and jeepneys P300.00/quarter for buses and trucks 400.00/quarter for containerized vans or trailers 500.00/quarter SECTION 183. Administrative Provision . An official receipt shall be issued for the night parking no privilege and an official sticker signed by the Municipal Mayor and Punong Barangay concerned shall be displayed at the windshield of the vehicle. SECTION 184. Illegal Parking . Parking a motor vehicle or leaving it to stand attended or unattended on a highway in any of the following vicinities is illegal. a. Within six (6) meters of the intersection of curb lines b. On a crosswalk c. Within four (4) meters of the driveway/entrance to any fire station d. Within four (4) meters of a fire hydrant e. In front of a private driveway f. On the road side of any vehicle stopped or parked at the curb or edge of the highway g. On the sidewalk, path or alley not intended for parking h. At any place where official signs have been erected prohibiting parking . SECTION 185. Distribution of Proceeds . The proceeds from this fee shall be shared equally by the Municipal Government and the barangay where the amount is collected. SECTION 186. Collection of Fees . The Municipal Treasurer shall deputize the Barangay Treasurer to collect the fees. SECTION 187. Penalty . Violations of the provisions hereon stated shall be punishable by a fine of not more than Five Thousand (P5,000.00) pesos or imprisonment of one month or both, at the discretion of the court. FIRE INSPECTION FEE SECTION 188. Imposition of Fees . Fire Safety inspection certificate shall be issued upon payment by the applicant of a fee equivalent to ten (10%) percent of all fees charged by the Municipal Building Official or other agencies concerned in the granting of pertinent permits and licenses. Any person, natural or juridical who shall keep or store at his or its place of business or any place in Pasig, or transport or convey over the street of Pasig any flammable explosive or highly combustible materials, shall first secure a permit from the Municipal Fire Marshall in coordination with the Municipal Engineer/Building Official, and pay the corresponding annual fees therefore as follows: (1) Storage Occupancies Lumberyards 200.00 Combustible solids 200.00 Flammable liquids 200.00 Flammable gases 200.00 Warehouse (highly combustible materials) 150.00 Warehouse (low combustible materials) 100.00 Parking garage 100.00 Cold Storage 150.00 Grains and foods 100.00 Others 50.00 (2) Processing of Building Plans Residential 50.00 Commercial 100.00 Industrial 100.00 Others 50.00 Fees for the storage handing and/or use/installation of liquefied petroleum or other types of compressed gas system in bulk storage: Fee Per Annum (a) For storage of not more than 500 gals. of water capacity P100.00 (b) For storage of over 500 gals. but not more than 2,000 gals. of water capacity 200.00 (c) For storage of 2,000 gals. but not more than 5,000 gals. of water capacity 400.00 (d) For storage of 5,000 gals. but not more than 50,000 gals. of water capacity 1,000.00 (e) For storage of 50,000 gals. but not more than 200,000 gals. of water capacity 1,500.00 (f) For storage of 200,000 gals. but not more than 500,000 gals. of water capacity 2,000.00 (g) For every additional 1,000 gals. or fraction thereof in excess of 500,000 gals. of water capacity 20.00 Fees for liquefied gas installation not in bulk: Fees Per Annum (a) 50 to 20 gals. of water capacity P20.00 (b) Over 20 to 50 gals. of water capacity 30.00 (c) Over 50 to 100 gals. of water capacity 40.00 (d) Over 100 to 200 gals. of water capacity 50.00 (e) Over 200 to 300 gals. of water capacity 60.00 (f) Over 300 to 500 gals. of water capacity 80.00 (g) For every additional 100 gals. water capacity in excess of 500 gals. 60.00 (h) Transportation and/or conveyance of explosives, flammable or combustible materials by means of motor vehicle or other means of transportation per month 80.00 SECTION 189. Time of Payment . The fees imposed in the Article shall be paid to the Municipal Treasurer within thirty (30) days after the inspection has been conducted for the purpose of securing a permit. SECTION 190. Administrative Provisions . The Municipal Fire Marshall of the Bureau of Fire Protection, Pasig Fire Station II assigned in Pasig in coordination with the Municipal Engineer/Building Official shall have the supervision over the location and manner of storing and transforming flammable, explosive and combustible materials, and installing gas system or cooking appliances in Pasig, subject to the rules and regulations on fire prevention and protection. If in their judgment, the location manner of storing such materials, and the installation of the gas system or cooking appliances are improper and would serve as fire hazards, he shall issue an order to the owner/administrator of the building so that appropriate measures should be undertaken with respect to their storage and care within 24 hours upon receipt of the order. (a) No permit shall be issued for the conveyance of gun powder, dynamite explosive, blasting supplies or ingredients thereof unless a permit has been secured from the appropriate government agency. (b) Any building or structure which is declared by the Municipal Building Official/Municipal Fire Marshall of Pasig as a fire hazard to adjoining establishments shall be removed or renovated in accordance with the appropriate rules and regulations within 30 days upon receipt of the order of the Municipal Building Official or Municipal Fire Marshall, for building whose assessed value does not exceed Five hundred thousand (P500,000.00) pesos. For buildings whose assessed value exceed the above value the order shall be carried out within 60 days. (c) Unless otherwise provided by this Article and other existing ordinances, the inspection shall be conducted annually before the granting of the permit therefore. SECTION 191. Penalties . Failure to pay the fees imposed in this Article shall subject the taxpayer to a surcharge of twenty five percent (25%) percent of the original amount of fee that is due, such surcharge to be paid at the same time and the same manner as the fees which are due plus two percent (2%) interest per month of delay, but in no case shall exceed thirty-six (36) months. OTHER REGULATORY FEES SECTION 192. Fees for Impounding and/or Sale of Astray Animals . Including the cost of feeding the same: (a) Large cattle, per day P100.00 (b) All other animals, per day 50.00 SECTION 197. Benefit Ball Permit Fees . No person shall conduct manage or promote any benefit ball or dance within the Municipality without first obtaining a permit therefore from the Municipal Mayor and paying a fee of Fifty pesos (P50.00) per day. The permit shall be issued only to reputable persons or organizations. SECTION 198. Registration Fee for Animal Drawn Vehicle . Every owner or operator of any animal draw vehicle such as calesa, caretela, caromata or the like shall register such vehicle with the Municipal Treasurer. The latter shall issue the corresponding plate number upon payment of an animal fee of Fifty pesos (P50.00) and renewable every year thereafter on or before the anniversary date thereof. Failure to renew on time shall subject the owner thereof to an additional twenty five (25%) percent surcharge based on the original amount. The operation of such vehicle shall be limited to such district, streets, or roads designated by the Auxiliary Police Force Office. cd i USER CHARGES SECTION 200. Application . All owners, administrator or operators of any business, commercial, industrial and other institutional establishments shall file an application for the collection and disposal of refuse to the Municipal Engineer and shall contain the name of the applicant, location, business, trade or occupation and the nature of business. SECTION 201. Imposition of Fees . The owner, administrators or operators thereof shall pay to the Municipal Treasurer Garbage fee not to exceed One Hundred thousand pesos (P100,000.00) a quarter to be collected in accordance with the following schedule: a) Assemblers, repackers, processors, brewers, distillers, rectifiers and manufacturers of any article of commerce of whatever kind or nature at One peso (P1.00) per square meter per quarter of land and building occupied and actually used for business. b) Wholesalers, distributors, retailers, exporters and importers in any article of commerce of whatever kind or nature at fifty centavos (c .50) per square meter per quarter of land and building occupied and actually used for business. c) Entertainment, amusement, recreational places, sports centers, hotels, motels, massage clinics, sauna baths, pension houses and funeral parlors at One peso (P1.00) per square meter per quarter of land and building occupied and actually used for business. d) Banks and other financial institutions such as lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange at the rate of fifty (c .50) per square meter per quarter of land and building occupied and actually used for business. e) Peddlers hawkers and other ambulant vendors at One peso (P1.00) per person per quarter. f) Any business, commercial, industrial or institution not otherwise specified in the preceding paragraphs at the rate of not more than two pesos (P2.00 per square meter per quarter of land and building occupied and actually used for business. SECTION 202. Time of Payment . The fees prescribed herein shall be paid in advance within the first 20 days of January and July. SECTION 203. Penalty . Owner, administrator or operator of business, commercial, industrial and other institutional establishments who fails to pay on time shall be subject to 25% surcharge plus 2% interest per month of delay. Non-payment of garbage services fee for one quarter shall be a reason to terminate the regular collection of garbage of said establishment and shall be subject to revocation of business and sanitary permits issued. PUBLIC MARKET RENTALS SECTION 211. Application . There is hereby imposed on every person who desires or actually occupying space and/or stall in Pasig public markets a market rental fee. The fee to be collected shall be based on the class of markets. SECTION 212. Classification of Markets . Classification of markets shall be in accordance on the average monthly income of the preceding three months. Class A - more than P60,000 monthly income Class B - below P60,000 but not less than P30,000 monthly income Class C - below P30,000 motherless income SECTION 213. Market Section . The vendors in each market shall be grouped into different sections in accordance with the goods, wares or merchandise sold herein as follows: 1) Meat Section All kinds of fresh meat permitted by the Municipal Veterinarian to be sold as food. 2) Fish Section Fresh fish, clams, oysters, crabs, lobsters, shrimps, seaweeds and other sea foods. 3) Dry Goods Section All kinds of textiles, ready-made dresses and apparels, toiletries, novelties, shoes, laces, kitchen wares, utensils, and other household articles, handbags, school and office supplies. 4) Vegetables and Fruits Section All kinds of vegetables and fruits, root crops such as camote, cassava and the like. 5) Poultry Products Section live chicken, ducks, birds, sucklings or piglets, etc. 6) Flower Shops Section All kinds of flowers, fresh and artificial, flower pots, vases, etc. 7) Groceries and Sari-sari Stores All kinds of cakes, like biscuits, crackers, etc., butter, cheese, confectionaries, candies canned or sugar, nuts, sauce, onions, garlics, potatoes, eggs, toilet articles, sausages, corn, mongo, starch, smoked fish, dried fish, salt, soap and other household or food products, including firewood and charcoal. 8) Eateries and Refreshment Parlors All kinds of cooked foods, including refreshments where food is served. SECTION 214. Imposition of Fees . a) The market fees for fixed stalls, booths, and tiendas as prescribed herein are on a monthly basis per square meter. Sections Class A Class B Class C a) Meat P70.00 P60.00 P50.00 b) Fish 70.00 60.00 50.00 c) Dry goods 45.00 35.00 25.00 d) Vegetables and fruits 50.00 40.00 30.00 e) Rice, corn and other cereals dried and salted fish 45.00 35.00 25.00 f) Poultry 60.00 50.00 40.00 g) Flower shop 25.00 20.00 15.00 h) Groceries, gen. merchandise chinaware and home appliances 45.00 35.00 25.00 i) Eateries and refreshment parlors 45.00 35.00 25.00 j) Special service section not subject to any market fees 70.00 60.00 50.00 k) Utility motor vehicles used in discharging merchandise or advertising products within 50-meters radius of the market Jeep P20.00 4-wheel truck/van 30.00 6-wheelers truck/van 50.00 10-wheeler truck/van 75.00 PROVIDED , that for better located stalls such as those front stalls facing the market periphery or streets, and corner stalls, there shall added to the above-prescribed fees, the following: 1) Front corner stall 20% of the rate imposed 2) Front stalls 15% of the rate imposed 3) Inside corner stalls 10% of the rate imposed b) Market Entrance Fees In lieu of the regular market fees based on the space occupied, a market entrance fee based on space occupied by the vendor including vehicles and at the rates provided herein shall be paid by all transient vendors of any commodity or merchandise being brought to the market for sale of the basis of weight, bundle, sack, can cartload, or other convenient unit of measure. cd i SECTION 215. Time and Manner of Payment . a) Stalls The fees imposed herein shall be paid to the Market Superintendent through the Market Collector within the first twenty days (20) of each month. In the case of a new lease, the rental due for the month in which the lease starts, shall be paid before occupancy of the stall. b) Market Entrance Fees shall be paid before the transient vendor or temporary stall holder shall begin to sell or dispose of his or her merchandise or commodity inside the market premises. SECTION 216. Issuance of Official Receipts and Cash Tickets . The market Superintendent through the market Collector shall issue official receipts as evidence of payment of market rentals. Cash ticket in the amount of Four pesos (P4.00) per square meter or fraction thereof shall be issued to transient vendor or temporary stall holder buying the same and his name shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the spaces of the market premises to which are assigned while in the hands of the original purchaser. If a transient vendor or temporary stall holder disposes his merchandise by wholesale to another vendor, the latter shall purchase new ticket if he desires to sell the same place occupied by the precious vendor. The cash ticket shall be torn in half, one-half to be given to the space occupant or vendor and the other half to be retained by the Market Superintendent for countercheck against his record of cash tickets issued by him for that day. SECTION 217. Penalties for Late and Non-Payment of Fees . Any person who found guilty in any of the following cases shall be subject to twenty five percent (25%) surcharge. a) Occupying or using space in the public market without first paying the fee herein provided; b) Occupying more than what is duly leased to him; and c) Who fails to pay the monthly rent within the time fixed herein. However, the lease contract of any person habitually incurring the above violations shall be canceled. The stall shall be declared vacant and subject to award to qualified applicants. SECTION 218. Bidding of Stall . The contract of lease for a stall before a period of three (3) years, renewable upon its expiration unless revoked in accordance with the provisions of this Article. A notice of vacancy of newly constructed stalls shall be made for a period of ten (10) days immediately preceding the date fixed for their award to qualified applicants to appraise the public of the fact that such fixed space is unoccupied and available for lease. Such notice shall be posted in the bulletin board of the Municipal Hall, in the vacant stall as well as in a conspicuous place of the market concerned. The application shall be under oath. It shall be submitted with a performance bond of ten thousand pesos (P10,000.00), seven thousand and five hundred pesos (P7,500.00) and five thousand pesos (P5,000.00) for Class A, B, and C public markets respectively to the Municipal Mayor by the applicant either in person or through his or her representative. The performance bond shall become a goodwill payments of the winning applicant to occupy a stall or space in the municipal public market. The performance bonds of the losing applicants shall be returned to them a week after a winner is declared. It shall be the duty of the Market Superintendent to keep a register book showing the name and address of all applicants for vacant stalls or booth, the number and description of the staff applied for by them, and the date and hour of the receipt by the treasurer to acknowledge receipt of the application setting forth there in the time and date of receipt thereof. SECTION 219. Vacancy of Stall Due to Death . (a) The death of a bonafide stall holder shall not terminate the lease unless the lawful heirs are not qualified to be a lessee or voluntarily refuses to succeed in the lease. The designated heirs shall continue the lease and assume the obligations of the deceased lessee for the remaining period of the lease. (b) Should, for any reason, a stall holder or lessee discontinue or be required to discontinue in business before his lease of the stall expires, such stall be considered vacant and its occupancy thereafter shall be disposed of in the manner herein prescribed. SECTION 220. Partnership with Stall holder . A stall holder who enters into business partnership with any party after he had acquired the right to lease such stall have no authority to transfer to his partner or partners the right to occupy or any legal, disability or such stall holder to continue in his business, the surviving partner may be authorized to continue occupying the stall for a period of not exceeding sixty (60) days within which to wind up the business of the partnership. If the surviving partner is otherwise qualified to occupy a market stall under the provisions thereof, and the spouse, parent, son, daughter of the deceased is not applying for the stall, he shall be given the preference to continue occupying the stall or booth concerned, if he applies therefore. Any new lessee shall likewise pay a goodwill fee. SECTION 221. Lessee to Personally Administer His Staff . Any person, who has been awarded the right to lease a market stall in accordance with the provision hereof, shall occupy, administer and be present personally at his/her staff or stalls, booth or booths. Provided however , he may employ helpers, including but not limited to the spouse, parents and children of the stall holders who actually living with him and who are not disqualified under the provisions hereof. And provided, further, that the persons to be employed as helpers shall, under no commercial relation or transaction. SECTION 222. Dummies, Sub-lease of Stall . In any case where the person, registered to be the holder or lessee of a stall, in the public market, is found to be in reality not the person who is actually occupying the said stall, the lease of such shall be canceled if upon investigation such stall holder shall be found to have sub-leased his or her stall to another person or to have connived with such person so that the latter may be any reason be able to occupy the said staff. SECTION 223. Appeals . Any applicant who is not satisfied with the award made by the Municipal Market Superintendent may file an appeal with the Municipal Public Market Committee. SECTION 224. Municipal Public Market Committee . There is hereby created a municipal public market committee to be composed of SB Chairman on Market as Chairman, Municipal Treasurer, all eight (8) presidents of Vendors Association of the Municipal-owned public markets and are duly registered with the Securities and Exchange Commission, Municipal Treasurer and Municipal Legal Officer as members. The functions of the municipal public market committee shall: a) To conduct the drawing of lots, opening of bids and recommend to the Mayor the awarding of stalls in the municipal-owned public markets. b) Subject to the approval of the Mayor and the Sangguniang Bayan, determine and set the rental of stalls in privately-owned public markets; c) To ensure and protect the interests of the stall holders as well as the welfare of the marketgoers. d) To recommend to the Municipal Mayor and the Sangguniang Bayan programs and projects that will uplift the conditions of the program and projects that will uplift the conditions of the public markets and the welfare of the stall holders as the public general; and e) To see to it that the taxes, fees and charges due the government are collected and paid on time. SECTION 225. Distribution of Proceeds . All taxes, and fees collected from the operations of public markets shall be distributed as follows: a) General Fund Sixty percent (60%) b) Public Market Fund Forty percent (40%) Provided , that the proceeds due to public market fund shall be treated as special account in the general fund and may only be appropriated, obligated and disbursed pursuant to resolutions by the Public Market Committee and approval of the Mayor. MUNICIPAL-OPERATED SCHOOL FEES SECTION 226. Imposition of Fees . There is hereby imposed on every student who wish to enroll on vocational courses offered by the Municipal government to pay the following fees before admission on any of the courses. The fees prescribed herein shall be on a per course basis. Tuition fee P 250.00 Matriculation Fee 40.00 Laboratory Fee 150.00 Graduation Fee 20.00 SECTION 227. Time and Manner of Payment . The fees imposed herein shall be paid upon enrollment on a cash or installment basis, except for graduation fee which shall be collected before any certificate of graduation shall be released to students. When paid in installment, twenty five percent (25%) thereof shall be paid upon enrollment and the balance to be divided into two (2) installments, the payment of final installment to be made not later than the date of the final test to be given by the instructor. Students shall not be allowed to take the final test unless his/her account is settled. A discount of ten per centum (10%) shall be given to students who will pay the full amount upon enrollment. SECTION 228. Deputies of the Treasurer . For the purposes of collecting the fees prescribed under this article, the Municipal Treasurer, shall deputize a collector, the Head-Teacher-in-Charge or his authorized representative, upon prior posting of a bond in an amount to be determined by the Municipal Treasurer. The amount collected for a day shall be remitted by the Head-Teacher-in-Charge or authorized representative to the Office of the Municipal Treasurer not later than the close of office hours of each working day. SECTION 229. Disposition of Proceeds . The Head-teacher-in-charge or the authorized representative shall submit within five (5) days after each collection period a summary report of the number of students enrolled, amount paid and amount still due and such other information as the Municipal Treasurer may require. All collection remitted to the Municipal Treasurer shall be entered under a Special Account and the disbursement of the said amount shall be with the approval of the Municipal School Board. SLAUGHTERHOUSE FEES SECTION 230. Definition . The hereunder enumerated shall be interpreted within the context is indicated: Fowls any of the domesticated or wild birds whose meat is used as food such as chicken, geese, turkeys and duck. Large cattle means cows, carabaos, buffalos, horses, mules and other animals of the bovine family. SECTION 231. Application . Every person or corporation who has an animal slaughtered or kept in the Municipal Slaughterhouse or coral, shall pay the corresponding fee as provided for under this Article. SECTION 232. Imposition of Fees . A. Slaughterhouse fee shall be collected in consideration for the services rendered and for the use of facilities of the slaughterhouse maintained by the Municipal government. Large cattle, per head P 70.00 Hogs or swine, per head 35.00 Goats, sheeps and the like, per head 35.00 Fowls, per head .50 others .50 B. Corral fee shall be collected for animals which are deposited or kept in a municipal corral owned by the government. The fees prescribed herein shall be on a per day basis and per head. Large cattle, per head P 5.00 Hogs, per head 3.00 Goats, sheeps and the like, per head 3.00 Others, per head 2.50 C. Ante Mortem Fee shall be collected for the examination of animals and fowls by the Municipal Veterinarian prior to slaughter, animals should be prevented from being slaughtered if found with a disease or in an abnormal condition. Per Kilo Large Cattle, per head .25 Hogs or swine, per head .20 Goats, sheeps and the like, per head .15 Fowls, per head .10 Others .05 SECTION 233. Requirements . A certificate of ownership of cattle shall be presented to the Municipal Veterinarian before any large cattle shall be slaughtered or accepted to the Municipal corral. Such certificate shall be issued only upon registration of the same to the Municipal Veterinarian and payment thereof of P10.00 per head. SECTION 234. Time and Manner of Payment . The fees provided herein shall be paid to the Municipal Treasurer or his duly authorized representative before the slaughtered animal is removed from the public slaughterhouse. No fee shall be collected on an animal that has been condemned by the Municipal Veterinarian. SECTION 235. Surcharge . Failure to pay the herein fee within the prescribed period, shall subject the taxpayer to a twenty five percent (25%) surcharge of the basic due, plus one percent (1%) interest monthly. cd i SECTION 236. Administrative Provision . The slaughter for any animal for sale or consumption of the public shall be done only in the Municipal Slaughter House, the slaughter or animals intended for home consumption may be done elsewhere except large cattle, provided that the animals slaughtered for home consumption only, shall not be sold or offered for sale. SECTION 237. Penalty . Whoever violates any provision under this article shall be punished by a fine of not less than Five thousand pesos (P5,000.00) or an imprisonment of not less than thirty (30) days or both at the discretion of the court; provided further that the animals, fowls or carcasses shall be condemned to be unfit for consumption. PAY-PARKING CHARGES SECTION 238. Imposition of Fees . The Municipal government shall, through the Auxiliary Police Force Office designate portion of roads, streets and thoroughfares in Pasig as places for parking with pay. The fee to be collected on the parking spaces shall be five pesos (P5.00) for every additional hour or fraction thereof, Provided that the total fee shall not exceed thirty-five pesos (P35.00) a day for a single vehicle. Furthermore, buses and trucks shall, however, be charged ten pesos (P10.00) for the first two hours or fraction thereof and four pesos (P4.00) for additional hour or fraction thereof. Provided further , that the total fee shall not exceed seventy pesos (P70.00) for a single vehicle. An amount of thirty-five pesos (P35.00) shall be collected from the owner, operator or driver of motor vehicle who losses his parking fee ticket and seventy pesos (P70.00) in the case of truck and buses. SECTION 240. Manner of Payment and Issuance of Tickets . The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, who shall issue the corresponding official receipt therefore. Aside from such official receipt, said availant shall be issued a ticket signed by the Municipal Mayor to be displayed conspicuously at the windshield of his vehicle to signify the grant of said parking privilege under this provision. SECTION 241. Penalties . Violation of the night-parking provision shall be punishable by a fine of not more than five hundred pesos (P500.00) or imprisonment of three (3) months or both at the discretion of the court. STALLED VEHICLE TOWING CHARGES SECTION 242. Deputies of the Traffic Bureau of the Pasig Police Department . The Chief of the Traffic Bureau of the Pasig Police Department shall submit a list of accredited repair shops with towing vehicles which shall tow and deposit stalled vehicles in their repair shops. SECTION 243. Imposition of Fees . Owners or operators of any motor vehicle that breaks down or park on any street within the jurisdiction of Pasig shall immediately abate the nuisance, otherwise, the Pasig Police Department (Traffic Bureau), abate the same by towing the vehicle through the accredited repair shops. Said owner or operator shall pay a towing fee based on the following: a) Stalled vehicle charges P 500.00 b) For towing charges i) Container vans, trailer P 1,600.00 for the 1st KM, or fraction thereof, and ii) Trucks having gross capacity P 1,200.00 for the of weight above 4,000 kilos 1st Km. or fraction thereof, and iii) Cars, jeep and pick-up having P 800.00 for the gross capacity weight of 4,000 1st km. or fraction kilos and less thereof, and iv) Impounding charge for each day or fraction thereof that the vehicle remains impounded 50.00 * P200.00 for every succeeding kilometer thereafter. (Point of reference is the impounding area) SECTION 244. Fines . The owner or operator of a motor vehicle that fails or breaks and causes obstruction to vehicular or pedestrian traffic on any Municipal street by reason of his negligence in the proper maintenance or care of the vehicle, shall be punished by a fine of not less than two hundred two pesos (P200.00) nor more than three hundred pesos (P300.00). The fact that the vehicle broke down on any street shall be considered a prima facie evidence of the negligence of the owner or operator. The driver of the motor vehicle that fails or break down or is involved in a vehicular accident should immediately notify the traffic Bureau of the Pasig Police and failure to do so shall be punished by an additional fine of fifty pesos (P50.00). SECTION 245. Time and Manner of Payment . The fine and towing fee herein imposed shall be paid to the Municipal Treasurer or his duly authorized representative within three (3) days from the date of the vehicle was stalled. Provided, however , that if the operator or owner of the vehicle fails to pay the fines and/or towing fees within the said period, a surcharge of thirty percent (30%) per month or fraction thereof: Provided, further , if after three (3) months the fine, surcharges, and towing fees shall not have been paid by the operator or owner of the vehicles, the same shall be sold at public auction, the proceeds of which shall be applied to the accumulated charges, the excess, if any, shall be returned to the operator or owner. aisa dc FEES FOR THE USE OF MUNICIPAL OWNED RECREATIONAL FACILITIES SECTION 246. Rate of Charges . The Municipal government through Parks Development and Administration Department shall collect the required fee imposed under this Article before any person can use the existing recreational facilities as hereunder may be established by the Municipality of Pasig Government: a) Swimming Pool Fees entrance fee i) P15.00 during daytime ii) P350.00 during nighttime exclusive use i) P500.00 for the first 3 hours and P100.00 every extra hour b) Pavilion in Rainforest i) Whole day P150.00 ii) Half Day 75.00 iii) Overnight 250.00 iv) Cottage/day 40.00 c) Pariancillo Kabibe i) P50.00/hour d) Basketball/Tennis/Pelota Court Fees i) P15.00 during daytime per game ii) P30.00 per hour during nighttime e) Marcos Stadium i) P75.00/hour during daytime ii) P150.00/hour during nighttime f) Skating Rink i) P3.00 for adult ii) P2.00 for children g) Bicycle Lane or Ground i) P3.00 for adult ii) P1.50 for children SECTION 247. Deputies of the Treasurer . For the purpose of collecting the fees prescribed under this article, the Municipal Treasurer, shall deputize as collector, the Parks Administration officer assigned, upon prior posting of a bond in an amount to be determined by the Municipal Treasurer. The amount collected for a day shall be remitted by the said officer to the office of the Municipal Treasurer not later than the close of office hours of each working day. SECTION 248. Disposition of Proceeds . The Parks Administration officer shall submit within five (5) days a summary report of the number of persons who used the facilities and the amount paid and such other information as the Municipal Treasurer may requires. Any income realized shall be remitted to the Municipal Treasurer subject to government accounting and auditing. Such income shall accrue entirely to the General Fund of the Municipality. GENERAL PROVISIONS SECTION 354. Examination of Books of Accounts . The Municipal Treasurer shall examine the books of all accounts of covered national government agencies and corporations to determine the share of the Municipality. It shall be the duty of the head of the agency concerned to facilitate such examination and the remittance of the share to the Municipal Treasurer on time. Failure to do so shall penalize the head of the agency a fine of Two Thousand five hundred pesos (22,500.00) or an imprisonment of six (6) months or both at the discretion of the court. SECTION 356. Any person doing business in the municipality of Pasig shall keep books of accounts wherein all transactions and results of operations are shown and from which all taxes, charges and fees due the municipality may readily and accurately be determined anytime of the year. Provided, however , that any person who already keeps books of accounts in pursuance with the provisions of the National Internal Revenue Code, which are sufficient for purposes of this Code, shall no longer be required to keep separate books for purposes of the Code Books of accounts not required to be registered in the BIR but required under this Code shall be registered at the Municipal Treasurer's Office. SECTION 357. For the effective enforcement and collection of the taxes, charges and fees prescribed under this Code, the Municipal Treasurer or his duly authorized representative in writing, shall exercise their visitorial powers to examine the books of accounts and other pertinent records of any person, partnership, corporation or association doing business within the territorial jurisdiction of the Municipality of Pasig. Immediately thereafter but not to exceed two (2) days after subject examination, the Mayor shall be informed as to the result thereof. SECTION 358. 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 Two Thousand Five Hundred Pesos (P2,500.001 and/or imprisonment of not less than one 111 month nor more than six 161 months, or both, at the discretion of the Court. 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 thereof. 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. (Section 36.) Chapter Nine on General Provisions is hereby renamed as Title II Miscellaneous Provisions and Chapter Ten - Final Provisions is hereby renamed as Title IV Final Provisions. (Section 37.) To enable the business sector to adjust from the tax rates as levied, an additional provision is hereby added between Title II and Title IV of the Ordinance to be referred as Title Ill to read as follows: TITLE III Transitory Provisions SECTION 219. Business Tax Increase . The forty percent (4(f) business tax increased pursuant to Section 144 of RA 7160 based on the gross sales and levied in the Ordinance shall be gradually implemented. The rates prescribed in Section 19 letters (a), (b), (d), (e), (f), and (i) of Ordinance No. 25 series of 1992 as amended shall be enforced within three years period from January 1, 1993 after which the rates prescribed in Ordinance No. 25 (Pasig Revenue Code) shall be fully implemented. SECTION 220. Market Fees on Fixed Stalls . The increased in Market fees on fixed stalls shall be gradually implemented as follows: 40% for Fiscal Year 1993 60% for Fiscal Year 1994 Provided, however, that effective 1994, market fees due shall be paid in full on the basis of the rates of fees prescribed in Ordinance No. 25 or any amendments thereafter. SECTION 221. Excess payments of any individual association, partnership, or corporation shall be applied by the Municipal Treasurer to the tax liens or arrears or payments of concerned persons in the previous succeeding quarters or years whichever is applicable. APPROVED: March 3, 1993 ANNEX SCHEDULE OF UNIT CONSTRUCTION COST FOR BUILDINGS AND OTHER STRUCTURES 1992 (S U M M A R Y) PROPOSED SCHEDULE OF VALUES For Building and other Structures NOTE: This is supported by the data previously submitted, under R.A. 7160 SCHEDULE OF UNIT VALUES OF BUILDING (Pesos per Square Meter) 1 2 3 4 RESIDENTIAL COMMERCIAL HOTEL CONVENTION HALL TYPE CONDOMINIUM CONDOMINIUM 4a. AUDITORIUMS 4b. CLUBHOUSE 4c. THEATER I-A 8560-8800 8160-8400 8000-8240 7840-8080 I-B 8000-8240 7600-7840 7440-7680 7280-7520 I-C 7440-7680 7040-7280 6680-7120 6720-6960 II-A 6720-6960 6320-6560 6160-6400 6000-6240 II-B 6160-6400 5760-6000 5600-5840 5440-5680 II-C 5600-5840 5200-5440 5040-5280 4880-5120 5 6 7 8 TYPE HOSPITAL APARTELLE OFFICE BLDG. CATHEDRAL 6a. APARTMENT 7a. BANKS 8a. CHURCH 8b. CHAPEL I-A 7680-7920 7520-7760 7280-7520 7040-7280 I-B 7120-7360 6960-7200 6720-6960 6480-6720 I-C 6560-6800 6400-6640 6160-6400 5920-6160 II-A 5840-6080 5680-5920 5440-5680 5200-5440 II-B 5280-3520 5120-5360 4880-5720 4640-4880 II-C 4720-4960 4560-4800 4320-4560 4080-4320 III-A 3760-4000 3520-3760 III-B 2960-3200 III-C 2400-2640 9 10 11 12 TYPE RESTAURANT FUNERAL SCHOOLS ONE FAMILY PARLOR DWELLING I-A 6720-6960 6320-6560 6160-6400 6080-6320 I-B 6160-6400 5760-6000 5600-5840 5520-5760 I-C 5600-5840 5200-5440 5040-5280 4960-5200 II-A 4880-5120 4480-4720 4320-4560 4240-4480 II-B 4320-4560 3920-4160 3760-4000 2680-3920 II-C 3760-4000 3360-3600 3200-3440 3120-3360 III-A 3200-3440 2800-3040 2640-2880 2560-2800 III-B 2400-2880 2240-2480 2080-2320 2000-2240 III-C 2080-2220 1520-1760 1440-1680 III-D 1520-1760 880-1120 13 14 15 16 GASOLINE DUPLEX CARPARK SUPERMARKET TYPE STATION DWELLING BUILDING 14a. TOWNHOUSE 16a. SHOPPING I-A 6000-6240 5840-6080 5760-6000 BUILDING I-B 5440-5680 5280-5520 5200-5440 5680-5920 I-C 4880-5120 4720-4960 4640-4880 5120-5260 II-A 4160-4400 4080-4320 4000-4240 4560-4800 II-B 3600-3840 3520-3760 3440-3680 2920-4160 II-C 3040-2280 2960-3200 2880-3120 3360-3600 III-A 2480-2720 2800-3040 III-B 1920-2160 2400-2640 III-C 1360-1600 1840-2080 1280-1520 17 18 19 20 TYPE MOTEL ACCESORIA COLD GYMNASIUM ROW OR HOUSE STORAGE 20a. RECREATIONAL BUILDING I-A 5600-5840 5520-5760 5440-5650 5360-5600 I-B 5040-5280 4960-5200 4880-5120 4800-5040 I-C 4480-4720 4400-4640 4320-4560 4240-4480 II-A 2840-4080 3760-4000 3680-3920 3600-3840 II-B 2280-3520 3200-3440 3120-3360 3040-3280 II-C 2720-2960 2640-2880 2560-2800 2480-2720 III-A 2320-2560 2240-2480 2080-2240 III-B 1760-2000 1680-1460 III-C 960-1360 1360-1520 21 22 23 24 BOARDING HOUSE HANGAR ACCESSORY MARKET TYPE 21a. LODGING HSE. BLDG./LAUNDRY 21b. CONVENT 22a. INDUS- GUARDHOUSE TRIAL BLDG. SERVANTS QTR. I-A 5280-5520 5200-5440 4960-5200 4880-5120 I-B 4720-4960 4640-4880 4400-4640 4320-4560 I-C 4160-4400 4080-4320 3840-4080 3760-4000 II-A 3520-3760 344-3680 3200-3440 3120-3360 II-B 2960-3200 2880-3120 2640-2880 2560-2800 II-C 2400-2640 2320-2560 2080-2320 2000-2320 III-A 2000-2160 1920-2040 1600-1760 1520-1680 III-B 1680-1840 1600-1760 1280-1440 1200-1360 III-C 1360-1520 1280-1440 960-1120 880-1040 25 26 27 28 TYPE FACTORY WAREHOUSE OPEN SHED SWIMMING POOL (One storey) I-A 4560-4800 4400-4640 3520-3680 3203-3600 I-B 4000-4240 3840-4080 3120-3280 I-C 3440-3680 3280-3320 2720-2880 II-A 2800-3040 2640-2880 2240-2400 II-B 2240-2480 2080-2320 1840-2000 II-C 1680-1920 1520-1760 1440-1600 III-A 1280-1440 1200-1360 1120-1280 III-B 960-1120 880 -1040 800-960 III-C 640-800 560-720 480-640 III-D III-E BUILDING DEPRECIATION TABLE Light material (18%) Mixed Light & Strong Wood Frame (4%) Concrete & Wood Frame Concrete (2%) Materials (5%) AGE Good Fair Poor Good Fair Poor Good Fair Poor Good Fair Poor Good Fair Poor YRS. Dep. (Net) (Net) (Net) Dep. (Net) (Net) (Net) Dep. (Net) (Net) (Net) Dep. (Net) (Net) (Net) Dep. (Net) (Net) (Net) ---------------------------------- 1 8 92 5 95 4 96 3 97 2 98 2 16 84 79 10 90 85 8 92 87 6 94 89 4 96 91 3 24 76 71 66 15 85 80 75 12 88 83 78 9 91 86 81 6 94 89 84 4 32 68 63 58 20 80 75 70 16 84 79 74 12 88 83 78 8 92 87 82 5 40 60 55 50 25 75 70 65 20 80 75 70 15 85 80 75 0 90 85 80 6 48 52 47 42 30 70 65 60 24 76 71 66 18 82 77 72 12 88 83 78 7 56 44 39 34 35 65 60 55 28 72 67 62 21 79 74 69 14 86 81 76 8 64 36 31 26 40 60 55 50 32 68 63 58 24 76 71 66 16 84 79 74 9 72 28 23 18 45 55 50 45 36 64 59 54 27 73 68 63 18 82 77 72 10 80 20 15 10(M) 50 50 45 40 40 60 55 50 30 70 65 60 20 80 75 70 11 35 45 40 35 44 56 51 46 33 67 62 57 22 78 73 68 12 60 40 35 30 48 52 47 42 36 64 59 34 24 76 71 66 13 65 35 30 25 52 48 43 38 39 61 56 51 26 74 69 64 14 70 30 25 20 56 44 39 34 42 58 53 48 28 72 87 62 15 75 25 20 15 60 40 35 30 45 55 50 45 30 70 65 60 16 80 20 15 10(M) 64 36 31 26 48 52 47 42 32 68 63 58 17 68 32 27 22 51 49 44 39 34 66 61 56 18 72 28 23 18 54 46 41 36 36 64 59 54 19 76 24 19 14(M) 57 43 38 33 38 62 57 52 20 60 40 35 30 40 60 55 50 21 63 37 32 27 42 58 53 48 22 66 34 29 24 44 56 51 46 23 69 31 26 21 46 54 49 44 24 72 28 23 18 48 52 47 42 25 75 25 20 15(M) 50 50 45 40 26 52 48 43 38 27 54 46 41 36 28 56 44 39 34 29 58 42 37 32 30 60 40 35 30 31 62 38 33 28 32 64 36 31 26 33 66 34 29 24 34 68 32 27 22 35 70 30 25 20(M)