Pasig Revenue Code of 1992

December 26, 1992 PASIG CITY ORDINANCE NO. 25-92 AN ORDINANCE ENACTING PASIG REVENUE CODE OF 1992 PROVIDING PENALTIES FOR VIOLATION THEREOF Be it ordained by the Sangguniang Bayan of Pasig, that: TITLE I General Provision SECTION 1. Title. This ordinance shall be known as Pasig Revenue Code of 1992. SECTION 2. Scope. This code shall govern the taxes and fees levied by the Municipality of Pasig. aTSEcA CHAPTER ONE Definition of Terms ACTUAL USE refers to the purpose for which the real property is principally or predominantly utilized by the person in possession thereof. ACQUISITION COST the actual cost of the taxable machinery to its present owner, plus the cost of transportation, handling, including VAT and installation at the present site. AMUSEMENT PLACES include theaters, cinemas, concert halls, circuses and other places of amusement where one seek admission to entertain oneself by seeing or viewing the show or performances. ASSESSED VALUE the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. ASSESSMENT the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of property. ASSESSMENT LEVEL the percentage applied to the market value of a real property to determine its assessed or taxable value. BUILDING Any structure built for the support, shelter or enclosure of persons, animals, chattels or property of any kind. It is also referred to as a man made improvement built to satisfy man's desire and need for shelter, services and monetary returns. All kinds of structure more or less permanently attached to a piece of land excluding those which are merely superimposed on the soil. BUSINESS means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. CHARGES refers to income derived by the Municipal Government in its propriety functions such as rentals, hospital charges, transportation fares and sales of goods. CIVIL REMEDIES are remedies in the collection of delinquent taxes either by distraint of personal property, levy on real property, cancellation of business permits or by judicial actions. COMMUNITY TAX a new name for residence tax. CONTRACTOR includes persons, natural or juridical, not subject to professional tax whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. It shall include general engineering, general building and specialty contractors. DEALER Means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. ECONOMIC LIFE the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. FAIR MARKET VALUE the price at which a real property may be sold by a seller who is not compelled to sell and be bought by a buyer who is not compelled to buy. FEE a charge fixed by law or ordinance for the regulation or inspection of a business activity or the services of a public office. FRANCHISE a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security, and safety. GROSS SALES OR RECEIPTS include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged on materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax and value-added tax (VAT). IDLE LANDS refer to taxable lands which are more than one (1) hectare in area, suitable for cultivation and other agricultural uses and lands other than agricultural which are more than one thousand (1,000) square meters in area, one-half (1/2) of which remain unutilized or unimproved by the owners of the property or person having legal interest therein. Residential lots in subdivision regardless of land area which are utilized * or unimproved are also considered idle lands. IMPROVEMENT a valuable addition made to a real property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes. LIEN a charge upon real or personal property for the satisfaction of some debt or duty ordinarily arising by operation of law. MACHINERY embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. MANUFACTURER includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process alters the quality of any such raw material or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process combines any such raw material or manufactured or partially manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufactured or partially manufactured products in their original condition could not have been put, and who in condition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his own use or consumption. MOTOR VEHICLE means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, streetsweepers, sprinklers, lawn mowers, bulldozers, graders, fork-lifts, amphibian trucks, and cranes if not used on public roads, vehicles which run only on rails or trucks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. OCCUPATION one's regular business or employment, or an activity which principally takes up one's time, thought and energies. It includes any calling, business, trade, or vocation but excludes profession requiring government examination. OPERATOR includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. PEDDLER means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesaler peddler or a retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer. PROFESSION a calling which requires the passing of an appropriate government board or bar examination, such as the practice of law, medicine, public accountancy, engineering, etc. PUBLIC MARKET is a place where fresh foods or items for food or other commodities are sold. It may be established or operated by the Municipal Government or by franchise or special permit of private persons. The public market area may include stalls which other goods may be sold to the public, and parking areas for motor vehicles. caTIDE PUBLIC UTILITY includes electric power generating and distributing systems; road, rail, air and water transport; postal, telegraph and radio communications, and water companies, characterized by large investments because their optimum scale is huge. They are natural monopolies whose prices, profits and efficiency are not subject to competitive checks, and they provide essential services to industries and constituents. REAL PROPERTY is defined as land, building or other improvements permanently attached or annexed to land including the rights and interest thereon. It also include machineries whether attached or not to the real estate, mobile, self-powered or self-propelled. REASSESSMENT the assigning of new assessed values to real property, as the result of a general, partial, or individual reappraisal of the property. RESIDENTIAL LAND land principally devoted to habitation. RETAIL means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. SECRETARY'S FEES fees collected from person requesting copies of official records and documents on file in the various offices of the municipal government. SHOPPING CENTERS are business establishments containing sections of groceries, appliances, food, amusement activities, movie houses, fitness centers, clothing apparel, home furnishing, etc. It may be operated by one person or by different persons renting spaces in the complex. WAREHOUSE includes every building or portion thereof where goods, wares, merchandise, articles or other personal property are received and stored. A warehouse that accept orders and/or issue sales invoices shall be considered a branch or sales office. WHOLESALE means a sale where the purchaser buys or imports the commodities for resale to persons other than the end-user regardless of the quantity of the transaction. CHAPTER TWO Rules of Construction SECTION 3. Rules of Construction. In construing provisions of this Code, the following rules of construction shall be observed unless otherwise inconsistent with the manifest intent of the said provisions, or when applied they would lead to absurd or highly improbable results. (a) GENERAL RULE All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such other words which may have acquired a peculiar or appropriate meaning in the Code shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) GENDER AND NUMBER Every word in this Code importing the masculine gender shall extend to both a male and female. Every word importing the singular number shall apply to several persons or things and every word importing the plural number shall apply to one person or thing. ICAcHE (c) COMPUTATION OF TIME The time which any act is to be done as provided in this Code or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday in which case the same shall be excluded from the computation, and the next business day shall be considered the last day. (d) REFERENCES All references to chapters, articles, sections are to chapters, articles, sections in this Code, unless otherwise specified. (e) CONFLICTING PROVISIONS OF CHAPTERS OR ARTICLES If the provisions of different chapters or articles conflict with or contravene, the provisions of each chapter or article shall prevail as to all specific matters and questions involved therein. (f) CONFLICTING PROVISIONS OF SECTIONS If the provisions of different sections in the same Chapter or article conflict with each other, the provisions of the section which is last in point or sequence shall prevail. CHAPTER THREE Real Property Tax SECTION 4. Real Property Subject to Tax. All real property 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 exempted. SECTION 5. Exemptions from Real Property Tax. The following are exempted from payment of the real property tax: (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; (b) Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings, and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; (c) All 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 cooperatives as provided for under R.A. No. 6938; and (e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn upon the effectivity of this 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 P 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 Over Not Over Assessment Levels P 300,000.00 25% 300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% 2,000,000.00 50% (3) Commercial/Industrial Fair Market Value Over Not Over Assessment Levels P300,000.00 30% P300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% (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; AIaSTE Actual use Assessment Level 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. ARTICLE 1 Special Levies on Real Property 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). EHTSCD 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. For purposes of real property taxation, idle lands shall include the following: (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery and other agricultural uses, one-half 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 this 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) year, from the time the subdivision is developed the said lot still remains unutilized or unimproved, the tax provided under this Section shall be imposed. CAcEaS SECTION 11. Special Assessment Levy. There is hereby imposed a special levy on lands within Pasig especially benefited by the laying out, opening, constructing, straightening, widening, grading, paving, curbing, walling, deepening, or otherwise establishing, repairing, enlarging, or improving, public avenues, roads, streets, alleys, sidewalks, parks, plazas, bridges, land places, levies, reservoirs, waterworks, water courses, esteros, canals, drains, and sewers; Provided, That the special levy shall be corresponding only to a part not exceeding sixty percent (60%) of the costs of said improvements or infrastructures financed by the Municipality of Pasig, including the costs of acquiring land and such real property in connection therewith: Provided further that the imposition and collection of special levy shall not apply to lands exempt from basic real property tax and the remainder of the land portions of which have been donated to the Municipality of Pasig. The special levy shall be in addition to the basic realty tax and the Special Educational Fund tax. a) Amount of the Special Assessment. The special assessment shall be apportioned among the benefited property owners as a result of the improvement or infrastructure. Different rates may be fixed for different parts or sections of the districts benefited according to the extent of the increase in value of the properties situated therein. SECTION 12. Creation of the Committee on Special Assessment. For the proper implementation and administration of this special levy, there is hereby created a Committee on Special Assessment composed of the following: Chairman Municipal Administrator Members: Municipal Engineer Municipal Assessor Municipal Treasurer a) Powers of the Committee on Special Assessment The Committee shall have the following powers: (i) To determine and recommend to the Municipal Mayor and Sangguniang Bayan the nature, extent and location of the work to be undertaken, the probable cost and extent of the proposed work, including the amount of the levy and the manner of payment; (ii) To accept, hear and recommend to the Municipal Mayor and Sangguniang Bayan resolution of protest against the levy; (iii) To conduct public hearings; (iv) Such other duties appurtenant to the effective implementation and collection of the special assessment. ARTICLE 2 Collection of Real Property Tax 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 encumbrance 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. (d) The basic tax and the additional one 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 distrained 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. (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. aSACED 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; (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 holdback 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 real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the 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 an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels or effects 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. ESCTaA Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be 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. cCaEDA In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the municipal treasurer, 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. 3) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable 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. 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 least thirty (30) days. It shall be effected by posting a notice at the main entrance 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 sold, 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 proceeds 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 sale, 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 forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two (2%) percent per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of 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. ITHADC 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. 6) * 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. 7) 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. 8) 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. 9) 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. 10) Collection and Prescriptive Period Through Judicial Action The Municipal Government shall enforce collection 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 of 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. DHSCTI 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) and the Municipal Engineer as members who shall serve as such 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: 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 render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion; EAHDac 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 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. (a) Effect 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 depending 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 taxpayer, the amount or 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. (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. (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, taxable or exempt once every three (3) years commencing from January 1 to June 30, 1992. Any person who failed to file the sworn statement declaring the current and fair market value of his property within the prescribed period of filing, shall upon conviction be punished by a fine of not more than P2,500 of by imprisonment of not more than 6 months or both, at the discretion of the court. A case shall not be filed in court against real property owner who failed to file the sworn statement herein mentioned if he voluntarily agrees to pay the following: 1. A standard fine of P300 if the sworn statement is filed within a grace period of thirty (30) days after the last day of filing. 2. If the sworn statement is not filed by the person concerned within thirty (30) days after the deadline, the fine shall be equivalent to 1/4 of 1% of the assessed value of his property located in the Municipality of Pasig, plus the P300 standard fine; Provided however, that the total fine shall be less than P400 nor more than P2,500.00 In case of juridical persons, the case shall be filed against the owner or person administering or managing the business or property. EaCDAT CHAPTER FOUR Tax on Business SECTION 19. Imposition of Tax. There is hereby levied an annual tax on business mentioned in this Chapter at rates prescribed thereafter. (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule: With gross sales or receipts for the preceding Calendar year in the amount of: Amount of Tax Per Annum Less than P10,000.00 P231.00 P10,000.00 or more but less than 15,000.00 308.00 15,000.00 or more but less than 20,000.00 422.80 20,000.00 or more but less than 30,000.00 616.00 30,000.00 or more but less than 40,000.00 924.00 40,000.00 or more but less than 50,000.00 1,155.50 50,000.00 or more but less than 75,000.00 1,848.00 75,000.00 or more but less than 100,000.00 2,310.00 100,000.00 or more but less than 150,000.00 3,080.00 150,000.00 or more but less than 200,000.00 3,850.00 200,000.00 or more but less than 300,000.00 5,390.00 300,000.00 or more but less than 500,000.00 7,700.00 500,000.00 or more but less than 750,000.00 11,200.00 750,000.00 or more but less than 1,000,000.00 14,000.00 1,000,000.00 or more but less than 2,000,000.00 19,250.00 2,000,000.00 or more but less than 3,000,000.00 23,100.00 3,000,000.00 or more but less than 4,000,000.00 27,720.80 4,000,000.00 or more but less than 5,000,000.00 32,340.00 5,000,000.00 or more but less than 6,500,000.00 34,125.00 6,500,000.00 or more at a rate not exceeding fifty two and one-half percent (52 1/2%) of one percent (1%) (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: ITESAc With gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax Per Annum Less than P1,000.00 P25.20 P1,000.00 or more but less than 2,000.00 46.20 2,000.00 or more but less than 3,000.00 70.00 3,000.00 or more but less than 4,000.00 100.80 4,000.00 or more but less than 5,000.00 140.00 5,000.00 or more but less than 6,000.00 169.40 6,000.00 or more but less than 7,000.00 200.20 7,000.00 or more but less than 8,000.00 231.00 8,000.00 or more but less than 10,000.00 261.80 10,000.00 or more but less than 15,000.00 308.00 15,000.00 or more but less than 20,000.00 385.00 20,000.00 or more but less than 30,000.00 462.00 30,000.00 or more but less than 40,000.00 616.00 40,000.00 or more but less than 50,000.00 924.00 50,000.00 or more but less than 75,000.00 1,386.00 75,000.00 or more but less than 100,000.00 1,848.00 100,000.00 or more but less than 150,000.00 2,618.00 150,000.00 or more but less than 200,000.00 3,388.00 200,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 500,000.00 6,160.00 500,000.00 or more but less than 750,000.00 9,240.00 750,000.00 or more but less than 1,000,000.00 12,320.00 1,000,000.00 or more but less than 2,000,000.00 14,000.00 2,000,000.00 or more at a rate not exceeding seventy percent (70%) of one percent (1%) (c) On essential commodities The tax on business for exporters, manufacturers, millers, procedures, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder shall be at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a), (b) and (d) of this Section: DASCIc 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 8) Cement. Taxpayers dealing in essential and non-essential commodities, or both shall present their separate books of accounts for essential and non-essential items for verification when paying taxes and/or fees. Provided, that, when the sales are not made separate or segregated as sales for non-essential commodities. (d) On retailers: With gross sales or receipts for the Rate of Tax preceding calendar year of: Per Annum P400,000.00 or less 2.8% more than P400,000.00 1.4% For Gross Receipts or sales of Thirty Thousand pesos (P30,000.00) or less, the barangays shall have the exclusive power to impose tax on retail stores. (e) Exporter/Importer: Exporters of non-essential commodities shall be taxed either under manufacturer or wholesaler depending on how the business is conducted or operated. An importer shall be considered and taxed as wholesaler. (f) On contractors and other independent contractors, such as but not limited to general engineering, general building and specialty contractors; filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; persons engaged in the installation of water system, and gas or electric light, heat or power; proprietors or operators of smelting plants; engraving, plating, and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and recutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors or owners of shops for the repair of any kind of furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, beauty parlors, barbershops, massage clinic, sauna, turkish and swedish baths, slenderizing and building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses; proprietors or operators of warehousing, or forwarding establishments; master plumbers, smiths, and house or sign painters; bookbinder, lithographers; business agents, private detective or watchman agencies, commercial and immigration brokers and cinematographic film owners, lessors and distributors, in accordance with the following schedule: THSaEC With gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax Per Annum Less than P5,000.00 P38.50 P5,000.00 or more but less than 10,000.00 86.24 10,000.00 or more but less than 15,000.00 146.30 15,000.00 or more but less than 20,000.00 231.00 20,000.00 or more but less than 30,000.00 385.00 30,000.00 or more but less than 40,000.00 539.00 40,000.00 or more but less than 50,000.00 770.50 50,000.00 or more but less than 75,000.00 1,232.00 75,000.00 or more but less than 100,000.00 1,848.00 100,000.00 or more but less than 150,000.00 2,772.00 150,000.00 or more but less than 200,000.00 3,696.00 200,000.00 or more but less than 250,000.00 5,082.00 250,000.00 or more but less than 300,000.00 6,468.00 300,000.00 or more but less than 400,000.00 8,624.00 400,000.00 or more but less than 500,000.00 11,550.00 500,000.00 or more but less than 750,000.00 12,950.00 750,000.00 or more but less than 1,000,000.00 14,350.00 1,000,000.00 or more but less than 2,000,000.00 16,100.00 2,000,000.00 or more at a rate not exceeding seventy percent (70%) of one percent (1%) (g) 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 seventy percent (70%) of one percent (1%) 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. (h) Peddlers engaged in the sale of any merchandise or article of commerce, at the rate of fifty pesos (P50,00) per peddler annually. (i) Owners or operators of privately-owned public markets and shopping centers shall pay the tax in accordance with the following schedules: With gross sales and receipts for the preceding calendar year in the amount of: Amount of Tax Per quarter Less than P5,000.00 P192.50 P5,000 or more but less than 10,000.00 385.00 10,000 or more but less than 20,000.00 770.00 20,000 or more but less than 30,000.00 1,155.00 30,000 or more but less than 40,000.00 1,540.00 40,000 or more but less than 50,000.00 1,925.00 50,000 or more but less than 60,000.00 2,310.00 60,000 or more but less than 70,000.00 2,695.00 70,000 or more but less than 80,000.00 3,080.00 80,000 or more but less than 90,000.00 3,465.00 90,000 to P1,000.00 3,850.00 For every P1,000 in excess of P100,000 30.00 (j) 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 a rate not exceeding two point eight percent (2.8%) of the gross sales or receipts of the preceding calendar year. (k) For newly started business, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall be one-fourth (1/4) of one tenth (1/10) percent of one (1%) percent of the capital investment, but in no case shall it be less than the minimum provided in the pertinent schedule. SECTION 20. Time of Payment. Unless otherwise provided in this code, all taxes, fees and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be. SECTION 21. Surcharges and Penalties on Unpaid Taxes, Fees, or Charges. There is hereby imposed a surcharge not exceeding twenty-five percent (25%) of the amount of taxes, fees, or charges not paid on time and an interest at the rate not exceeding 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. 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. If the tax has been paid for a period longer than the current quarter and the business or activity is abandoned, no refund of the tax corresponding to the unexpired quarter or quarters shall be made. (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. SECTION 23. Situs of the Tax. (a) For purpose of collection of the business taxes, manufacturers, assemblers, repackers, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines, millers, producers, exporters, wholesalers, distributors, dealers, contractors, banks and other financial institutions, and other businesses, maintaining or operating branch or sales outlet 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 shall accrue and be paid to the Municipality of Pasig. (c) The following sales allocation shall apply to manufacturers, assemblers, contractors, procedures, and exporters with factories, project offices, and plantations. (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 found in the Municipality of Pasig; and (2) Thirty percent (30%) of all sales recorded in the Municipality by its principal office shall be taxable by the Municipal government. (3) The foregoing sales allocation shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, and plant is located. SECTION 24. Retirement of Business. No business shall be retired or terminated unless all the past and current taxes are paid. A sworn statement of its gross sales or receipts for the current year shall be presented to the Municipal Treasurer and the corresponding taxes be collected. ISAaTH SECTION 25. Creation of the Board of Tax Appeals. For the proper and effective implementation of tax policies/ordinances and administration of protest or appeals on business tax assessment, there is hereby created a Board of Tax Appeals. (a) Membership: Chairman : Municipal Administrator Members : Municipal Treasurer Chief, BPLS Chairman of the Ways and Means Committee of the Sangguniang Bayan Municipal Legal Officer (b) Powers of the Board of Tax Appeals. The Board shall have the following powers: 1) To formulate rules and regulations regarding the administration of protest or appeal on business tax assessment; 2) To accept resolution of protest or appeal on the assessment of business tax; 3) To conduct hearing and decide on the merit of the appeal; 4) To recommend to the Municipal Mayor its findings for proper action; 5) To monitor the proper implementation of tax policies/ordinance and the resolution of tax protest or appeals. CHAPTER FIVE Other Taxes ARTICLE 1 Tax on Transfer of Real Property Ownership SECTION 26. Imposition of Tax. There is hereby imposed a tax rate of seventy five percent (75%) of one percent (1%) on the sale, donation, barter on any mode of transferring ownership of title of real property within the territorial jurisdiction of Pasig based on the total consideration involved and 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 fair 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 this payment. The Municipal Assessor shall likewise make the same requirements before canceling 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 decedent's death in the case of transfer by succession. ARTICLE 2 Tax on Business of Printing and Publication SECTION 29. Imposition of Tax. 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. Exemption. 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. ARTICLE 3 Franchise Tax SECTION 32. Imposition of 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. The tax shall be due and payable to the Municipal Treasurer on or before the twentieth (20th) day of January. ARTICLE 4 Tax on Tricycle Operations SECTION 34. Imposition of Fees. There shall be collected by the Municipal Treasurer for every owner or operator of motorized tricycle and/or driver as well as non-motorized tricycle or pedicabs operating within the territorial jurisdiction of the Municipality of Pasig the following fees: CIAHDT Annual Fee a. Motorized Tricycle 1. Application for Registration P15.00 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 b. Non-motorized tricycle 1. Application for Registration P15.00 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 In addition to the above prescribed fees, owners or operators of tricycles shall pay an annual tax of one percent (1%) based on the gross receipts from the preceding year. SECTION 35. Administrative Provisions. 1. Registration All motorized tricycle as well as non-motorized tricycle (pedicabs) shall be registered with the Tricycle Regulatory Division of the Business Permit and License Service. 2. Inspection Tricycles shall only be registered upon inspection annually as to the usability, performance, and fitness of the vehicles including the side cars. 3. Monitoring and Supervision The Tricycle Regulatory Division shall register, monitor and supervise the operation of public utility tricycle as well as the driver thereof operating within Pasig. 4. Certificate of Public Convenience Owners or operators of public utility Tricycle shall secure certificate of public convenience from the Tricycle Regulatory Division, which shall determine the number of vehicles that shall be allowed in a particular route. 5. Restriction No certificate of public convenience shall be issued to owners or operators to ply their route along national roads, or major thoroughfares, except to cross whenever it is the only access to the point of destination. Owners or operators of tricycles shall operate only within the routes specified in the certificate of public convenience. 6. Terminal Tricycle terminal shall be established in each and every area/zone by the Tricycle Regulatory Division in coordination with the various traffic regulatory agencies and the Punong Barangay of the barangay concerned. SECTION 36. Requirements. 1. Color Scheme and Sidecar Number Every tricycle units registered with the Tricycle Regulatory Division shall be assigned a body number and color in accordance with the thirty (30) Barangays of the Municipality of Pasig. 2. Driver's Identification Card Identification card issued to drivers shall be displayed in a conspicuous place inside the vehicle. 3. Stickers shall be issued and posted on every tricycle showing that such vehicle had been registered for a particular year. 4. Drivers shall not collect more than the prescribed rates of fare approved by Sangguniang Bayan and under no circumstances shall refuse to ferry passenger to destination within their authorized route except in a situation of overloading. SECTION 37. Renewal. In 1993 and thereafter, all public utility tricycle units shall register and renew their registration at the Tricycle Regulatory Unit annually on or before 31st day of March. DHacTC SECTION 38. Penalties. The following schedule of penalty shall apply to the following cases of violation: Violation Penalty 1. For operating unregistered tricycle P200.00 and or without certificate of Impounding of vehicle public conveyance 2. For non-posting of driver's identification card inside the Tricycle P10.00 3. Driver's refusal to ferry passengers or charging more than the prescribed rate of fare P50.00 4. For failure to pay the registration/renewal fee on specified date of registration 25% surcharge plus 2% interest monthly of the regular fees. ARTICLE 5 Tax on Sand, Gravel, and Other Quarry Resources 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. ACaEcH 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. SECTION 41. Distribution of Proceeds. The proceeds of the tax on sand, gravel and other quarry resources shall be distributed as follows: 60% to the Municipality 40% to the barangay where the sand, gravel and other quarry resources are extracted. ARTICLE 6 Amusement Tax on Admission Fees SECTION 42. Imposition of Tax. There shall be collected from the proprietors, lessees, or operators of theaters, cinema, 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. SECTION 44. Administrative Provisions. (a) Provision of admission ticket The proprietor, lessee or operator of 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 gatekeepers 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 sold 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. cSCADE (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. ARTICLE 7 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 of Three Hundred Pesos (P300.00). Architects Lands Architects Naval Architects Certified Public Accountants Chemists Criminologist Customs Brokers Dentists Dietitians Engineers Aeronautical Engineers Agricultural Engineers Chemical Engineers Civil Engineers Electrical Engineers Electronics and Communications Geodetic Engineers Marine Engineers Mechanical Engineers Mechanical Plant Engineers, Junior Mechanical Engineers and Certified Plant Mechanics, unless they are professional Mechanical Engineers and have paid the corresponding professional tax for Mechanical Engineers. Foresters Insurance Agents Interior Designers Geologists Lawyers Master Plumbers Marine Deck Officers Marine Engine Officers Medical Practitioners Midwives Nurses Nutritionists Optometrists Pharmacists Physical and Occupational Therapists Social Workers Sugar Technologists Veterinarians 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. CSTEHI SECTION 48. Administrative 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. Exemption. 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. ARTICLE 8 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 five hundred pesos (P500.00) per truck/van. The manufacturers, producers, wholesalers, dealers and retailers referred to under this section shall be exempt from the tax on peddlers. HSATIC 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. ARTICLE 9 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 (P1.00) 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 this 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 their 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 for 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 loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without 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. EACIcH As regards corporations 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 60. Distribution of Proceeds. a) The proceeds of the community tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of the Municipality. However, proceeds of the community tax collected through the Barangay Treasurer shall be divided equally between the barangay concerned and the Municipality after deducting the cost of printing and distribution of the forms and related expenses incurred by the Bureau of Internal Revenue. b) The Municipal Treasurer shall deputize the barangay treasurer to collect the community tax payable by individual taxpayers in their respective jurisdictions: Provided, however, that said barangay treasurer shall be bonded in accordance with existing laws. caTIDE 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. EIDaAH CHAPTER SIX Regulatory and Service Fees ARTICLE I 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 measures 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 more than 3,000 kg. 40.00 With capacity of more than 300 kg. but not more than 3,000 kg. 50.00 With capacity of more than 3,000 kg. 60.00 (d) For sealing apothecary balance or other balances 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 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 charge 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%) percent of the prescribed fees. SECTION 66. Exemptions. (a) All instruments for weights and measures used in government work or maintained for public use by any 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) The Business Permits and License Service is hereby required to keep full sets of secondary standard for the use in testing of weights and measures instruments. These secondary standards shall be compared with the fundamental standards in the 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. IEAacS (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 Practices Relative to Weights and Measures and Corresponding Penalties. (a) Fraudulent practices relative to weights and measures Any person, other than the official sealer of weights and measures: 1. Who places an official tag or seal upon any instrument of weights or measures, attaches it 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 stamp, tag, certificate of license used or issued; or 6. Who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate, or license for the purpose of using or 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 fraudulent 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 Permits 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 (b) Failure to produce weight and measure tag or license certificate upon demand but the instrument is duly registered: 1. When the weight or measure is correct 50.00 2. When the weight or measure is incorrect but within a tolerable allowance of defect or short measure 200.00 Any person found violating any of the provisions under this Article for the second time shall be fined twice the amount of the prescribed penalties. ARTICLE II Mayor's Permit Fees for Business SECTION 70. Administrative Provisions. (a) Any person, whether natural or juridical, desiring to engage in any business, trade, or activity within the Municipality, shall first submit a written application to the Municipal Mayor through the Business Permits and License Service for the corresponding permit, on a prescribed form for this purpose. (b) Every permit issued by the Municipal Mayor, must show the name of the applicant, the nationality, address, nature of organization, whether a sole proprietorship, corporation or partnership, location of the business, number of the permit, date of issue and other information that the Municipal Mayor may require. The Municipal Treasurer shall be furnished a copy of the approved permit. SECTION 71. Payment of Permit. The applicant shall secure the permit from the Business Permits and License Service and pay the corresponding permit fee to the Municipal Treasurer. The Business Permits and License Service shall keep a record of all permits issued. SECTION 72. Term of Payment. All permits shall be granted for a period of one (1) year, to take effect on the date of issue, and shall expire on the date specified therein but not beyond December 31 of the year it was issued. SCEDaT SECTION 73. Validity and Registration. The Mayor's Permit to engage in business or industry shall be duly registered every five (5) calendar years from the issuance thereof. Likewise, it shall be revalidated during the first twenty (20) days of January of every calendar year. SECTION 74. Posting or Display to Public View. Mandatory Requirement. The Mayor's Permit issued to any business or industry shall at all times be posted or displayed for public view. Business Permit Registration Plates issued to all operators of business establishment with fixed business address shall accompany the Mayor's Permit. If operators have no fixed place of business or office, he shall keep the Mayor's Permit or copy thereof, in his person. SECTION 75. Prerequisite of Law; Strict Compliance. The prerequisites of law relative to the corporate existence and organizational set-up of the business establishment securing the Mayor's Permit shall be strictly complied with, before the same shall be issued. SECTION 76. Newly Started Business; Requisites. In the case of a newly-started business, a Mayor's Permit shall be issued only if the following requisites are strictly complied with, to wit: (a) If the business is a single proprietorship, and the owner has real estate properties in the Municipality, the owner must present proof of payment of realty taxes either by receipts or a certification of payment to be issued by the Office of the Municipal Treasurer. (b) If the business is a partnership or corporation, and said entity has real estate properties in the Municipality, said business must show proof as a payment of realty taxes either by receipts or a certification of payment to be issued by the Office of the Municipal Treasurer. (c) If the business has no real properties in the Municipality, and its principal or branch office is renting or leasing space in a building, the applicant business must attach to his application the Mayor's Permit registration number of the building owner, tax as contractor, as prescribed under this Code. (d) If the business has no real properties in the Municipalities, and its principal or branch office is on rented or leased real property, the Mayor's Permit registration number of the landlord, tax as contractor, as prescribed in this Code, shall accompany his application. SECTION 77. Permit Refused; To Whom. A Mayor's permit may be refused based on the following grounds: 1. Any person who has previously violated any ordinance or regulation relating to permits and licenses granted; 2. Any person who failed to pay the tax or fee for a business being conducted but not licensed; 3. Any person who fails to pay any fine, penalty, tax, or other debt or liability to the Municipality within thirty (30) days from the date of the demand. In case of an existing permit issued to such person, the same may be revoked upon his refusal to pay such indebtedness or liability to the Municipality. The Municipal Mayor may close the establishment and revoke the permit for any of the following reasons: 1. Violation of any condition set forth in the permit; 2. Abuse of privilege to do business or pursue an activity to the injury of public morals and peace; and 3. When the place of business becomes a nuisance or is allowed to be used by disorderly characters, criminals or women of ill repute. SECTION 78. Separate Permit on Different Kinds of Business or Occupation. If a person desires to engage in more than one kind of business or trade, he shall secure corresponding permits and pay the permit fee imposed on each separate or different business or trade, notwithstanding the fact that he may conduct or operate all such distinct business or trades in one establishment only. SECTION 79. Duplicate License. The Office of the Mayor shall, upon presentation of satisfactory proof that the original copy of the license certificate has been lost, stolen or destroyed, issue a duplicate of the permit certificate upon payment of a fee of fifty (P50.00) pesos for each duplicate issued. SECTION 80. Abandonment or Closure of Business. When a business or occupation is abandoned or closed, the person conducting the same shall submit to the Municipal Treasurer within twenty (20) days from the date of such abandonment or closure, a sworn statement to that effect, stating therein the date of abandonment or closure and the corresponding taxes due that must be liquidated, otherwise said business shall be presumed to be still in actual operation. All taxes due and payable for the corresponding quarter should be settled before a business is deemed officially closed or abandoned. All taxes already paid for the whole current year shall not, however, be subjected to a refund for the unused term. SECTION 81. Retirement from Business or Occupation. Any person who desires to retire from his business or trade may do so on or before the expiration date set forth in his permit. Full payment of the annual fee, however, must be made by the person retiring from such business or trade and under no circumstances shall refund be made corresponding to the unused period. Failure to surrender the permit on or before the expiration date shall be construed to mean that the business or trade is being continued and taxes or fees corresponding to the succeeding quarter due and payable. SECTION 82. Death of Permitee. When an individual paying a permit fee dies, and the same business is continued by his heirs or persons interested in his estate, no additional payments shall be required on the unexpired term for which the fee was paid. SECTION 83. Inspection of Business Establishments. Establishments where business are being conducted at all times, shall be subject to inspection by any official connected with public health, welfare and safety and who has technical and official authority in such matters to see the effective compliance of the requirements of existing laws and of this Code. SECTION 84. True Status of Business; Books Being Destroyed or Hidden to Subvert Examination. It shall be the duty of the taxpayer to keep such books and other records, which shall truly reflect his business or trade for purposes of the taxes provided herein. If the taxpayer keeps his regular books of accounts and other records outside the territorial limits of the Municipality, he shall keep copies thereof in his business office located within the Municipality and submit the same for examination. The books of accounts and other financial records, must be preserved by the taxpayer for a period of five (5) years from the date of the last entry. ASaTHc SECTION 85. Rate of Permit Fee. (a) On dealers in fermented liquor, Tax Per Annum distilled spirits and/or wine: 1. Wholesale dealers in foreign liquors P2,000.00 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 vino liquors 200.00 7. Retail dealers in tuba, basi and/or tapuy 150.00 8. Wholesale dealers in fermented liquors 1,200.00 9. Retail dealers in fermented liquors 600.00 (b) On dealers in Tobacco: 1. Retail leaf tobacco dealers P200.00 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 P200.00 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, auditoriums, 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 stations, per station 3,000.00 o) 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 P6,000.00 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 guards 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. For maintaining an office, such as liaison office and/or similar office, with an area as follows: 400 sq.m. or more 750.00 300 sq.m. or more but less than 400 sq.m. 600.00 200 sq.m. or more but less than 300 sq.m. 450.00 100 sq.m. or more but less than 200 sq.m. 300.00 50 sq.m. or more but less than 100 sq.m. 150.00 less than 50 sq.m. 75.00 5. For operating private warehouse or bodega of wholesalers/retailers, importers and exporters except those which business is duly licensed in the locality where such bodega is located 1,000.00 6. Cold storages 1,000.00 7. Lumberyards 2,000.00 8. Car exchange 1,000.00 9. Storage and sale of flammable or explosive substance 5,000.00 10. Gun clubs 1,000.00 11. Judo-karate clubs 300.00 (e) All other businesses not specifically mentioned: With capital investment: Less than P3,000.00 50.00 P3,000 or more but not less than 10,000 150.00 10,000 or more but not less than 50,000 300.00 50,000 or more but not less than 100,000 450.00 100,000 or more but not less than 200,000 600.00 200,000 or more but not less than 300,000 750.00 300,000 or more but not less than 400,000 900.00 400,000 or more but not less than 500,000 1,050.00 500,000 or more but not less than 600,000 1,200.00 600,000 or more but not less than 700,000 1,350.00 700,000 or more but not less than 800,000 1,500.00 800,000 or more but not less than 900,000 1,650.00 900,000 or more but not less than 1,000,000 1,000.00 1,000,000 or more but not less than 5,000,000 2,000.00 5,000,000 or more but not less than 10,000,000 3,000.00 Over 10,000,000.00 4,000.00 Provided, that on businesses with principal offices maintaining or operating branch or sales offices, the following permit fees per branch shall be imposed: Principal Office 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 ARTICLE III Mayor's Permit Fee on Occupation or Calling SECTION 86. Administrative 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. 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 thirty (P30.00) pesos shall be within the first twenty (20) days of January. SECTION 88. Rate of Permit Fee. There shall be collected the amount of thirty pesos (P30.00) from any person who shall exercise his occupation or calling within the Municipality. SECTION 89. Other Requirements. The issuance of a Mayor's Permit shall not exempt the licensee from the fulfillment of other requirements in connection with the conduct of an activity prescribed under this Code. SECTION 90. Occupations Covered. All occupations or callings 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. ARTICLE IV 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 Engineer/Building Official. SECTION 92. Assessment. Assessment of building permit fees shall be based on the following: 1. Type of Occupancy or Use of Building 2. Cost of Construction 3. Floor Area 4. Height SECTION 93. Occupancy Groups. For the purpose of fixing the amount of fees based on the use or occupancy of the building/structure, the group occupancy classification shall be the term of reference: Occupancy groups are classified into five * Categories: 1. CATEGORY I Residential 2. CATEGORY II Commercial and Industrial 3. CATEGORY III Social, Educational and Institutional 4. CATEGORY IV Ancillary SECTION 94. Exemptions. No fees shall be charged on the following applications: 1. Construction/addition/renovation/alteration of public buildings. 2. Construction/addition/renovation/alteration of government-owned tenement houses and other housing units while the title of the lot is still under the name of the government. 3. Reconstruction of building or structures damaged or destroyed by typhoons, fires, earthquakes or other calamities. Reconstruction shall not exceed twenty percent (20%) of the original construction cost filed with the Municipal Engineer/Building Official together with the certificate of damage not later than thirty (30) days after the occurrence of such calamity. 4. Construction of buildings or structures by civic organizations, charitable institutions to be donated to the government for public use. 5. Construction/addition/renovation/alteration/repair of buildings/structures and/or electrical equipment/installations owned by electric cooperative. SECTION 95. Zoning and Land Use Verification Fee. According to category of principal buildings/structure a) CATEGORY I P50.00 b) CATEGORY II 100.00 c) CATEGORY III 100.00 d) CATEGORY IV 25.00 e) CATEGORY V 10.00 SECTION 96. Establishment of Line and Grade. Schedule: a) All sides fronting or abutting-streets, esteros, rivers and creeks 1. First 10 meter P100.00 2. Every meter or fraction thereof in excess of 10 m 10.00 b) All other sides: Every meter of fraction thereof 5.00 SECTION 97. Schedule of Building Permit Fees. a) While the application is still being processed, the Municipal Engineer/Building Official may allow excavation for foundation and basement, for which the following fees shall be charged and which shall be deducted from the total building permit fees. 1) Excavation for foundation per cu.m. of excavation P5.00 2) Excavation for basement per cu.m. of excavation P5.00 b) Construction/addition/renovation/alteration of buildings under CATEGORY I shall be assessed according to the following rates: Per sq. m. 1) Original complete construction up to 20 sq.m. 5.00 2) Addition/renovation/alteration up to 20 sq.m. 10.00 3) Above 20 sq.m. up to 50 sq.m. 10.00 4) Above 50 sq.m. up to 100 sq.m. 20.00 5) Above 100 sq.m. up to 150 sq.m. 30.00 6) Above 150 sq.m. 40.00 c) Construction/addition/renovation/alteration of buildings under CATEGORY II: AREA in sq.m. 1) Up to 5,000 70.00 2) Above 5,000 65.00 up to 6,000 3) Above 6,000 60.00 up to 7,000 4) Above 7,000 55.00 up to 8,000 5) Above 8,000 50.00 up to 9,000 6) Above 9,000 45.00 up to 10,000 7) Above 10,000 40.00 up to 15,000 8) Above 15,000 35.00 up to 20,000 9) Above 20,000 30.00 up to 30,000 10) Above 30,000 25.00 d) Construction/addition/renovation/alteration of buildings under CATEGORY III: Area 1) Up to 5,000 55.00 2) Above 5,000 sq.m. 50.00 3) Above 6,000 sq.m. 45.00 4) Above 7,000 sq.m. 40.00 5) Above 8,000 sq.m. 35.00 6) Above 9,000 sq.m. 30.00 7) Above 10,000 sq.m. 25.00 8) Above 15,000 sq.m. 20.00 9) Above 20,000 sq.m. 15.00 10) Above 30,000 sq.m. 10.00 e) Construction/addition/renovation/alteration of buildings/structures under CATEGORY IV: 1) Building such as private garages and carports shall be charged fifty percent (50%) of the rate of the principal building of which are accessories. 2) All parts of buildings which they are open on two or more sides, such as balconies, terraces, lanais and the like, shall be charged fifty percent (50%) of the rate of the principal building of which they are a part. 3) Aviaries, aquariums, zoo structure and the like shall be charged in accordance with the rates for agricultural structures. f) Footings or foundations of buildings/structures. Per sq.m. or fraction thereof of footing or foundation encroachment 600.00 g) Buildings with a height of more than eight (8) meters shall be charged an additional fee of Five pesos (P5.00) per cubic meter above eight (8) meters. h) Alteration/renovation/improvement on vertical dimensions of buildings/structures, such as facades, exterior and interior walls, shall be assessed in accordance with the following rates: C.H.B. and the like P20.00 Others 15.00 i) Alteration/renovation/improvement on horizontal dimensions of buildings/structures, such as floorings, ceilings and roofings shall be assessed in accordance with the following percentages of the cost of construction, including labor and materials fees prescribed under Sec. 96 (b) to (e) of Article IV, whichever category applies: 1. Concrete, bricks or tiles and the like 50% 2. Others 30% j) Repairs on Buildings and Structures: 1. Categories I, II, and III; 1.1 Repairs costing up to P10,000 shall be charged of estimated cost of repair 1.2 Repairs costing more than P10.00 shall be charged 0.5% of the estimated cost of repair 2. Category IV: 2.1 Repairs costing up to P5,000.00 shall be charged 25% of estimated cost of repair 2.2 Repairs costing more than 5,000.00 shall be charged 0.5% of the estimated cost of repair SECTION 98. Ancillary Structures. Schedule. a) Bank and Records Vaults: 1) 10 cu.m. P3,000.00 2) per cu.m. excess of 10 cu.m. 75.00 b) Swimming Pools 1) Residential 1.1 50 cu.m. 1,000.00 1.2 per cu.m. excess of 50 cu.m. 15.00 2) Commercial 2.1 50 cu.m. 3,000.00 2.2 per cu.m. excess of 50 cu.m. 40.00 3) Social/Institutional 3.1 50 cu.m. 1,500.00 3.2 per cu.m. excess of 50 cu.m. 25.00 Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged fifty percent (50%) of the above rates. Ancillary structures to swimming pools, such as shower rooms, locker rooms and the like shall be charged fifty percent (50%) of the rates corresponding to the category of swimming pool. c) Construction of firewalls separate from the building: 1) 20 sq.m. P100.00 2) per sq.m. or fraction thereof excess in per sq.m. 5.00 3) Provided, that the minimum fee shall be 100.00 d) Construction/erection of towers: Including Radio and TV towers, water tank supporting structures and the like 1) Residential P1,500.00 2) Commercial/Industrial Self-Supporting Trilon (Guyed) 2.1 Up to 10 meters in height P2,500.00 P200.00 2.2. Every meter or 100.00 10.00 fraction thereof in excess of 10 m. 3) Institutional 3.1 Up to 10 meters P2,000.00 P200.00 in height 3.2. Every meter or 100.00 10.00 fraction thereof in excess of 10 m. Towers with platforms or floors shall be charged an additional fee in accordance with Sec. 96 (c) and (d) of Article IV. e) Commercial/Industrial Storage Silos: 1. Up to 10 meters in height P2,500.00 2. Every meter of fraction thereof in excess of 10 m. 100.00 Silos with platforms or floors shall be charged an additional fee in accordance with Sec. 96 (c) and (d) of this Article. f) Construction of Smokestacks and Chimneys for Commercial/Industrial Use: 1) Smokestacks: 1.1 Up to 10 meters in height measured from the base P500.00 1.2 Every meter of fraction thereof in excess of 10 m. 25.00 2) Chimneys: 2.1 Up to 10 meters in height measured from the base P100.00 2.2 Every meter of fraction thereof in excess of 10 m. 5.00 g) Construction of Commercial/Industrial Fixed Ovens: Per sq.m. or fraction thereof of interior floor areas P100.00 h) Construction of Industrial Kiln/Furnace: Per cu.m. or fraction thereof of volume P5.00 i) Construction of reinforced concrete or steel tanks for Category I buildings: 1) Up to 2 cu.m. P10.00 2) Every cu.m. of fraction thereof in excess of 2 cu.m. 25.00 j) Construction of Reinforced Concrete Tanks for Commercial/Industrial Use: 1) Up to 10 cu.m. P1,000.00 2) Every cu.m. or fraction thereof in excess of 10 cu.m. 50.00 k) Construction of Waste Treatment Tanks (Including Sedimentation and Chemical Treatment Tanks) per cu.m. of volume P5.00 l) Construction of Steel Tanks for Commercial/Industrial use: 1) Above Ground: 1.1 Up to 10 cu.m. P1,000.00 1.2 Every cu.m. or fraction thereof in excess of 10 cu.m. up to 100 cu.m. 50.00 1.3 Every cu.m. or fraction thereof in excess of 100 cu.m. up to 1,000 cu.m. 40.00 1.4 Every cu.m. or fraction thereof in excess of 1,000 cu.m. up to 5,000 cu.m. 30.00 1.5 Every cu.m. or fraction thereof in excess of 5,000 cu.m. up to 10,000 cu.m. 20.00 1.6 Every cu.m. or fraction thereof in excess of 10,000 cu.m. up to 20,000 cu.m. 15.00 1.7 Every cu.m. or fraction thereof in excess of 20,000 cu.m. 10.00 2) Underground: 2.1 Up to 20 cu.m. P1,500.00 2.2 Per cu.m. or fraction thereof of excavation 50.00 2.3 Saddle or trestle mounted horizontal tanks: per cu.m. or fraction thereof of volume of tank 5.00 3) Booths, Kiosks, Platforms, Stages and the likes: 3.1 Construction of permanent type booths, kiosks, platforms, stages and the like: Per sq.m. of fraction thereof of floor area P20.00 3.2 Construction of temporary type booths, kiosks, platforms, stages, field offices, laborers' quarters and the likes: Per sq.m. or fraction thereof of floor area P4.00 3.3 Inspection of knock-down type temporary booths, platforms, stages and the like: Per unit P20.00 j) Construction of Tombs and Canopies, Mausoleums and Niches in Cemeteries and Memorial Parks: 1) Plain tombs or monuments without backdrop wall, canopy or roofing P3.00 2) Canopied tombs, whether partially or totally roofed over, per sq.m. of covered area 6.00 3) Semi-enclosed mausoleums, whether canopied or not, per sq.m. of built-up area 12.00 4) Totally enclosed mausoleums, per sq.m. of floor area, per level 6.00 SECTION 99. Plumbing Permit Fees. Plumbing Permit Fees shall be collected based on the following rates: 1. For the installation of a unit composed of one (1) water closet, two (2) floor drains, one (1) sink, one (1) lavatory, two (2) faucets and one (1) showerhead P30.00 2. For every fixture in excess of a unit: Per one (1) water closet P15.00 For one (1) floor drain P5.00 For one (1) sink P5.00 For one (1) lavatory P10.00 For one (1) faucet P3.00 For one (1) showerhead P3.00 For one (1) clop sink P10.00 For one (1) urinal P5.00 For one (1) bath tub P10.00 For one (1) grease trap P10.00 For one (1) garage trap P5.00 For one (1) bidder P5.00 For one (1) filter P3.00 For one (1) dental cuspidor P5.00 For one (1) gas heater P5.00 For one (1) hot water boiler P5.00 For one (1) drinking fountain P3.00 For one (1) laundry tray P5.00 For one (1) bar or some fountain sink P5.00 For one (1) lavatory sink P5.00 For one (1) sterilizer P3.00 For one (1) water meter P3.00 For one (1) septic vault (SV) P10.00 For one (1) sanitary clean out (SC) P10.00 SECTION 100. Plumbing Inspection Fee. Fees for Plumbing Inspection shall be based on the following rates: For every inspection of water test P20.00 For every inspection of connection to sewer 15.00 For every inspection of connection to a single fixture to existing installation 10.00 For every inspection of connection of a group fixture of not more than 3 fixtures of any kind to the existing installation P15.00 For every fixture in excess in the group any kind 5.00 For every inspection of water service only 15.00 For every inspection, special or miscellaneous 15.00 SECTION 101. Fencing Permit Fees. Fees for Fencing Permit shall be based on the following rates: Per sq.m . a) Fences made of indigenous materials and/or barbed wire, chicken wire, hog wire P5.00 b) Fences up to 1.80 meters in height, made of materials other than those mentioned, per lineal meter of fraction thereof 10.00 c) Fences in excess of 1.80 meters in height, made of materials other than those mentioned per lineal meter or fraction thereof 20.00 SECTION 102. Construction of Sidewalks. Schedule. 1) Up to 20 sq.m. P50.00 2) Every sq.m. or fraction thereof in excess of 20 sq.m. 5.00 SECTION 103. Paved Areas Intended for Commercial/Industrial/Social/Institutional Use, Used as Parking Area, Gasoline Station Premises, Skating Rinks, Pelota Courts and the Like. The amount of Five pesos (P5.00) shall be charged for every sq.m. or fraction thereof. SECTION 104. Use of Streets and Sidewalks as Permitted. a) Use of sidewalk 1) Up to 20 sq.m. of sidewalk, per calendar month P500.00 2) Every sq.m. or fraction thereof in excess of 20 sq.m. per calendar month 25.00 b) Erection of Scaffolding Occupying Public Areas: 1) Erection of Scaffoldings Occupying Public Areas: Per calendar month 300.00 2) Every lineal meter or fraction thereof of frontage in excess of 10 lineal meters per calendar month 25.00 SECTION 105. Certificates of Use of Occupancy Schedule. a) Category I: 1) Building made of traditional indigenous materials as defined under the Code P40.00 2) Building costing more than P15,000.00 up to P50,000.00 125.00 3) Building costing more than P50,000.00 up to P100,000.00 250.00 4) Building costing more than P100,000.00 up to P150,000.00 375.00 5) Building costing more than P150,000.00 up to P250,000.00 500.00 6) Building costing more than P250,000.00 up to P500,000.00 1,000.00 7) Building costing more than P500,000.00 up to P1,000,000.00 250.00 8) Building costing more than P1,000,000.00 2,500.00 b) Category II: 1) Building costing up to P50,000.00 P250.00 2) Building costing more than P50,000.00 up to P100,000.00 500.00 3) Building costing more than P100,000.00 up to P250,000.00 1,000.00 4) Building costing more than P250,000.00 up to P500,000.00 2,000.00 5) Building costing more than P500,000.00 up 250.00 * to P1,000,000.00 4,000.00 6) Building costing more than P1,000,000.00 6,000.00 c) Category III: 1) Building costing up to P50,000.00 P150.00 2) Building costing more than P50,000.00 up to P150,000.00 375.00 3) Building costing more than P150,000.00 up to P250,000.00 750.00 4) Building costing more than P250,000.00 up to P500,000.00 1,500.00 5) Building costing more than P500,000.00 up to P1,000,000.00 3,000.00 6) Building costing more than P1,000,000.00 5,000.00 d) Category IV: 1) Garages, carports, balconies, terraces, lanais and the like: Fifty percent (50%) of the rate of the principal building, according to Category 2) Aviaries, aquariums, zoo structures and the like: a. With floor area up to 20 sq.m. P25.00 b. With floor area above 20 sq.m. up to 500 sq.m. P50.00 c. With floor area above 500 sq.m. up to 1,000 sq.m. P75.00 d. With floor area above 1,000 sq.m. up to 5,000 sq.m. P100.00 e. With floor area above 5,000 sq.m. up to 10,000 sq.m. P250.00 f. With floor area above 10,000 sq.m. P300/500.00 e) Ancillary Structures 1) Bank and Records Vaults, per unit P50.00 2) Swimming Pools, per unit: 2.1 Residential P25.00 2.2 Commercial/Industrial 75.00 2.3 Social/Institutional 50.00 2.4 Improvised swimming pools made of materials listed under this Rule: 3) Swimming pool shower rooms/locker rooms: per unit 3.1 Residential P15.00 3.2 Commercial/Industrial 40.00 3.3 Social/Institutional 25.00 4) Towers, per unit Self-Supporting Trilon (guyed) 4.1 Residential P15.00 P15.00 4.2 Commercial/Industrial 300.00 30.00 4.3 Social/Institutional 25.00 25.00 5) Commercial/Industrial Storage Silos: per unit P300.00 6) Smokestacks, per unit 50.00 7) Chimney, per unit 25.00 8) Commercial/Industrial Fixed Ovens, per unit P25.00 9) Industrial Kiln/Furnace, per unit 50.00 10) Reinforced Concrete Tanks, per unit 20.00 10.1 Residential: 10.11 Up to 2 cu.m. P10.00 10.12 Above 2 cu.m. 30.00 10.2 Commercial/Industrial 60.00 10.3 Social/Institutional 40.00 11) Steel Tanks, per unit 11.1 Residential: 11.11 Up to 2 cu.m. P10.00 11.12 Above 2 cu.m. 30.00 11.2 Commercial/Industrial 11.21 Above ground P100.00 11.22 Underground 75.00 11.3 Social/Institutional 50.00 12) Booths, Kiosks, Platforms, Stages and the like P25.00 SECTION 106. Change in Use/Occupancy. The amount of Ten Pesos (P10.00) shall be charged for every sq.m. or fraction thereof of area affected. SECTION 107. Certificates of Occupancy for Buildings/Structures Completed Prior to Effectivity of the NBC. Schedule. a) Category I: 1) Indigenous family dwellings and houses of mixed materials having an area not exceeding 40 sq.m. P50.00 2) Buildings with areas above 40 sq.m. up to 100 sq.m. 100.00 3) Buildings with area above 100 sq.m. up to 200 sq.m. 150.00 4) Buildings with area above 200 sq.m. up to 300 sq.m. 200.00 5) Buildings with area above 300 sq.m. up to 500 sq.m. 400.00 6) Buildings with area above 500 sq.m. 800.00 b) Category II: 1) Buildings with area up to 5,000 sq.m. P200.00 2) Buildings with area above 5,000 sq.m. up to 10,000 sq.m. 400.00 3) Buildings with area above 10,000 sq.m. up to 20,000 sq.m. 800.00 4) Buildings with area above 20,000 sq.m. up to 30,000 sq.m. 1,600.00 5) Buildings with area above 30,000 sq.m. 3,200.00 c) Category III: 1) Buildings with area up to 5,000 sq.m. P90.00 2) Buildings with area above 5,000 sq.m. up to 10,000 sq.m. 225.00 3) Buildings with area above 10,000 sq.m. up to 20,000 sq.m. 450.00 4) Buildings with area above 20,000 sq.m. up to 30,000 sq.m. 900.00 5) Buildings with area above 30,000 sq.m. 1,800.00 SECTION 108. Annual Inspection Fees. Annual building inspection fees shall be collected at the following rates: a) CATEGORY I 1) Single detached dwelling units and duplexes P100.00 2) If the owner requests building inspection the fee for each of the services enumerated below is 100.00 2.1 Land Use Conformity 2.2 Architectural presentability 2.4 Structural Stability 2.5 Sanitary and Health requirements 2.6 Fire resistive requirements b) CATEGORY II and III Commercial (excluding amusement houses and gymnasia), Industrial, social and institutional buildings with assessed value of: 1. Up to P1 million P150.00 2. Above P1 million up to P5 million 300.00 3. Above P5 million up to P10 million 600.00 4. Above P10 million up to P50 million 900.00 5. Above P50 million up to P100 million P1,200.00 6. Above P100 million 1,500.00 c) Amusement Houses, Gymnasia and the like: 1. First class cinematographs or theaters 1,000.00 2. Second class cinematographs or theaters 600.00 3. Third class cinematographs or theaters 400.00 4. Grandstands/Bleachers 1,000.00 5. Gymnasia and the like 600.00 Gymnasia, grandstands, bleachers, concert halls, little theaters and the like, that are integral parts of a school, college or university complex shall be charged in CATEGORY III. SECTION 109. Fine. The following fines shall be collected for non-compliance with work stoppage for construction without permit: Fines in Pesos Light Less Grave Grave Violations Violations Violations Category I a) Minimum P100 P250 P500 b) Medium 250 500 1,000 c) Maximum 500 1,000 2,000 Category II and III a) Minimum P500 P1,000 P2,000 b) Medium 1,250 2,500 4,000 c) Maximum 2,500 4,500 5,000 SECTION 110. Imposition of Fines. The minimum fines shall be imposed for failure to comply with the terms of the first notice. The medium fines shall be imposed for failure to comply with the terms of the second notice. The maximum fines shall be imposed for failure to comply with the terms of the third and final notice. SECTION 111. Surcharge/Penalty. Without prejudice to the provisions of the preceding sections, the Municipal Engineer/Building Official is hereby authorized to impose a penalty or surcharge in the following cases in such amount and in the manner as hereunder fixed and determined: a) For constructing, installing, repairing, altering or causing any charge in the use or occupancy of any building or part thereof or appurtenances thereto without any permit, there shall be imposed a surcharge of twenty five percent (25%) of the building permit fee. When the work in the building or structure is started during the pendency of the final action or pending approval by the Municipal Engineer/Building Official of the application for building permit, the amount of the surcharge shall be according to the following: 1) Excavation for foundation 10% 2) Construction of foundation (including pile driving and laying of reinforcing bars) 15% 3) Construction of superstructure up to 2 meters above established grade 20% 4) Construction of superstructure above 2 meters 25% SECTION 112. Sign Permit Fees. Schedule: 1) Erection of supports of any signboard, billboard, marquee and the like: a) Up to 4 sq.m. of sign board area P100.00 b) Every sq.m. or fraction thereof in excess of 4 sq.m. 20.00 2) Installation Permit Fees: Per sq.m. of display surface of fraction thereof: Business Signs: a) Neon 50.00 b) Illuminated 25.00 c) Others 20.00 d) Painted-on 10.00 3) Annual Renewal Fees: per sq.m. of display surface or fraction thereof a) Neon 50.00 Provided that the minimum fee shall be 50.00 b) Illuminated signs 25.00 Provided that the minimum fee shall be 25.00 c) Others 40.00 Provided that the minimum fee shall be 40.00 d) Painted-on 20.00 Provided that the minimum fee shall be 20.00 ARTICLE V Electrical Installation Permit and Inspection Fees SECTION 113. Imposition of Fees. Every person or entity that shall install or alter, or cause to be installed or altered any exterior or interior electrical lighting, power, telephone, or telegraph, or any other electrical system or line; or install or cause to be installed any electrical apparatus or machine shall pay the following fees: (a) Lighting and power system: (1) For each light, switch or convenience outlet P1.00 (2) For each remote control master switch 2.00 (3) For each remote control master switch 2.00 (b) Additional fee for each of the following: (1) Electrical range, heaters and other appliances (aa) Range and heaters 1 KW or less 2.00 For each additional KW or fraction thereof 1.00 (bb) Each refrigerator or freezer 4.00 (cc) Each washing machine or dryer 2.00 (dd) Each hair curling apparatus or hair dryer 4.00 (ee) Each electrical typewriter or adding machine 2.00 (2) Air Conditioning system (aa) For each air conditioning outlet 2.00 (bb) Unit or window type Each unit of 1 HP (.745 KW) 4.00 (cc) Package or controlized 3 HP (2.3 KW) or less than 5 HP 20.00 For each succeeding HP 4.00 (dd) Blower and air handling unit For each motor of 1/4 HP or less 10.00 (3) Electrical equipment apparatus (aa) For each bell annunciator system 4.00 (bb) For each fire alarm unit 2.00 (cc) For each fire alarm unit 10.00 (dd) For each Flasher, Beaconlight 4.00 (ee) For each X-Ray equipment 20.00 (ff) For each battery rectifier 10.00 (gg) For each electric welder 1st KVA/KW 4.00 For each succeeding KVA/KW or fraction thereof 2.00 (hh) For each heating equipment 1 KW or fraction thereof 4.00 For each additional KW or fraction thereof 2.00 (ii) For each telephone switch board (PBX, PABX, etc.) 10.00 Each truckline 4.00 For each telephone apparatus 2.00 (jj) For master intercom 4.00 For each slave 2.00 (4) Motors (aa) For each motor and controlling apparatus above 1/4 HP or less 8.00 (bb) For each motor and controlling apparatus above 1/4 HP but not exceeding 5 HP (3.8 KW) 8.00 (cc) For each motor and controlling apparatus above 5 HP but not exceeding 10 HP (7.5 KW) 20.00 (dd) For each motor and controlling apparatus above 10 HP but not exceeding 20 HP (15 KW) 20.00 (ee) For each motor and controlling apparatus above 20 HP, each HP or fraction thereof 1.00 (5) Generators (aa) For each generator AC or DC 1 KW or less 4.00 (bb) For each generator AC or DC above 1 KW to 5 KW 8.00 (cc) For each generator AC or DC above 5 KW to 10 KW 12.00 (dd) For each generator AC or DC above 10 KW to 20 KW 20.00 (ee) For each generator AC or DC above 20 KW, for each additional or fractional thereof P1.00 (6) Transformer and Sub-station (aa) For each transformer 1 KVA or less 2.00 (bb) For each transformer above 1 KVA, each additional KVA or fraction thereof 1.00 (cc) Per indicated KVA rating but not exceeding the total amount of 1,000.00 in any case. (7) Temporary light for celebration For each light, switch, convenience outlet 1.00 (8) Temporary light for construction shall be charged the same regular fees provided for in this section. (9) Other electrical apparatus or appliance not otherwise provided for in this article (10) Inspection and other miscellaneous fees: (aa) For each inspection 4.00 (bb) For condemnation 4.00 (cc) For each union separation, relocation, alteration, reconnection of electric meter 4.00 (dd) For issuance or cancellation of wiring permit 4.00 (ee) For each true copy and certification of electrical certificate 4.00 (11) Temporary current connection (aa) Temporary current connection shall be issued for testing purposes only in commercial and/or industrial establishments and the regular fees provided be charged and collected. (bb) If the temporary current shall be used for a period not more than 60 days, the regular fees paid for the temporary current connection shall be deducted from the total fees for the final inspection. (cc) If no final approval is done within sixty (60) days, the wiring permit shall be automatically canceled, and all fees paid shall be forfeited. SECTION 114. Time of Payment. The fees imposed in this article shall be paid to the Municipal Treasurer after securing a building or repair permit from the Municipal Engineer/Building Official and upon application for a permit from the Municipal Engineer/Building Official to install or alter any electrical lighting, power, to phone, * or telegraph, or any other electrical system or line, exterior or interior, or to install any electrical apparatus or machine. SECTION 115. Provision. (a) Application for the permit from the Municipal Engineer/Building Official shall be filled by the actual contractor who must be a registered electrical contractor. The permit issued shall be posted in a conspicuous place in the premises of the building, together with the building permit issued by the Building Official/Municipal Engineer. If the work is found not in conformity with the requirements of law or ordinance or with the conditions set forth in the permit, the Municipal Engineer/Building Official shall forthwith cancel the permit but the fees thereon shall be forfeited. (b) The contractor or owner of the house or building shall apply for inspection and approval of the new interior electrical installation, repair, or alteration as soon as the work is in conformity with the requirement, the Municipal Engineer/Building Official shall issue a certificate of approval. No interior electrical installation, repair, or alteration or concealed or enclosed electrical installation shall be done or used without prior inspection and approval of the Municipal Engineer/Building Official. In case of a condemned installation, if the owner of the building or user fails to repair or remove the condemned installation, the electrical wires, poles or fittings and other appliances and apparatus within ten (10) days after notice, the Municipal Engineer/Building Official shall immediately disconnect the electric service. ARTICLE VI Mechanical Permit Fees SECTION 116. Imposition of Fees. There shall be collected Mechanical Permit Fees for the installation of any machinery or mechanical equipment, as enumerated hereunder: 1. Mechanical Permit Fees (a) Refrigeration, Air Conditioning and Mechanical Ventilation: 1) Refrigeration (cold storage) per ton or fraction thereof P40.00 2) Ice Plants, per ton or fraction thereof 60.00 3) Package and Centralized Air Conditioning Systems: 1. Up to 100 tons, per ton 80.00 2. Every ton or fraction thereof, above 100 tons 40.00 4) Window type air conditioning, per unit 5) Mechanical Ventilation, per HP or fraction thereof of blowers or fan or metric equivalent 20.00 aa) Household or residential use refrigerators, freezers, fans, blowers and window type air conditioning units are exempted from the above fees. In a series of AC/REF Systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/inspection fees, and shall not be considered individually. bb) For evaluation purposes in the absence of a manufacturer's data: 1. For Ice Making: 3.5 HP per ton, for compressors up to 50 tons capacity 3.25 HP per ton, for compressors above 50 tons up to 200 tons capacity 3.10 HP per ton, for compressors above 200 tons capacity 2. For Air Conditioning 1.25 HP per ton, for compressors of 1.2 tons capacity 1.10 HP per ton, for compressors above 5 tons up to 50 tons capacity 1.00 HP per ton, for compressors above 50 tons capacity 3. For Commercial/Industrial Refrigeration w/o Ice Making. 1.3 HP per ton, for compressors of 1 ton up to 5 tons capacity 1.4 HP per ton, for compressors above 5 tons capacity. 1.5 HP per ton, for compressors above 50 tons capacity (b) Escalators and moving walks; per unit 1) Up to 3,000 person/hour capacity 500.00 2) above 3,000 person/hour capacity 1,000.00 (c) Elevators, per unit 1) Up to 1,000 kg. capacity 2,000.00 2) Above 1,000 kg. capacity 2,500.00 3) Freight Elevators 2,500.00 4) Motor driven dumbwaiters 500.00 5) Construction elevators for materials 800.00 6) Car elevators 2,000.00 (d) Boilers, per unit: 1) Up to 10 HP 400.00 2) Above 10 HP up to 30 HP 600.00 3) Above 30 HP up to 50 HP 800.00 4) Above 50 HP up to 70 HP 1,000.00 5) Above 70 HP up to 90 HP 1,000.00 6) Above 90 HP up to 100 HP 1,400.00 7) Every HP or fraction thereof above 100HP 4.00 The above rating shall be computed on the basis of one (1) sq.m. of heating surface for one (1) boiler HP (e) Pressurized Water Heaters, per unit 200.00 except those used in single detached, duplex or multiple family dwellings. (f) Water, pump and sewerage pumps for building/structures used for commercial/ industrial purposes, per unit Per HP or fraction thereof 40.00 (g) Automatic fire extinguishers, per sprinkler head 2.00 (h) Stationary standby generating sets, per unit: 1) Up to 10 HP 300.00 2) Above 10 HP up to 30 HP 400.00 3) Above 30 HP up to 50 HP 500.00 4) Above 50 HP up to 70 HP 600.00 5) Above 70 HP up to 90 HP 700.00 6) Above 90 HP up to 100 HP 800.00 7) Every HP or fraction thereof above 100HP 2.00 (i) Compressed air, vacuum institutional and/or industrial gases, per outlet 10.00 (j) Other internal combustion engines, including cranes, forklifts, loaders, pumps, mixers, compressors, and the like, not registered with the LTC. 1) Up to 10 HP 200.00 2) Above 10 HP up to 30 HP 260.00 3) Above 30 HP up to 50 HP 320.00 4 Above 50 HP up to 70 HP 380.00 5) Above 70 HP up to 90 HP 440.00 6) Every HP or fraction thereof above 90HP 2.00 (k) Pressure vessels: per cu.m. or fraction thereof 40.00 (l) Other machinery/equipment for commercial/ industrial use not elsewhere specified, per HP of fraction thereof 40.00 (m) Pneumatic tubes, conveyors, monorails for materials handling, per lineal meter 10.00 (n) Commercial/industrial storage silos: per unit 1) Up to 10 meters in height 2,000.00 2) Every meter or fraction thereof in excess of 10 mm 100.00 (o) Smokestacks & chimneys for commercial/industrial use: 1) Smokestacks: a) Up to 10 meters in height, measured from the base 200.00 b) Every meter or fraction thereof in excess of 10 meters 10.00 2) Chimneys: a) Up to 10 meters in height, measured from the base 40.00 b) Every meter or fraction thereof in excess of 10 meter 1.00 (p) Reinforced concrete/steel tanks for commercial/industrial use: (Recipient) 1) Above Ground: a. Up to 5 cu.m. 400.00 b. Above 5 cu.m. 600.00 c. Every cu.m. or fraction thereof of above 10 cu.m. 20.00 2) Underground: a. Up to 5 cu.m. 800.00 b. Above 5 cu.m. up to 10 cu.m. 1,000.00 c. Every cu.m. or fraction thereof above 10 cu.m. 40.00 (q) Processing fee/or checking of plans 40.00 2. Annual Mechanical Inspection Fees: (a) Refrigeration and ice plant: per ton a) First 100 tons capacity, per ton 20.00 b) Above 100 tons to 150 tons 16.00 c) Above 150 tons to 300 tons 12.00 d) Above 300 tons to 500 tons 8.00 e) Every ton or fraction thereof above 500 tons 4.00 Household or residential use refrigerators, freezers, fans are exempt from annual inspection. (b) Air conditioning system: 1) Window type air conditioners, per unit 30.00 2) Package or centralized air conditioning system: a) First 100 tons, per ton 20.00 b) Above 100 tons up to 150 tons, per ton 16.00 c) Above 150 tons up to 300 tons, per ton 12.00 d) Above 300 tons up to 500 tons, per ton 8.00 e) Every ton or fraction thereof above 500 tons 6.00 Household or residential use of window type air conditioner are exempt from the annual inspection. (c) Mechanical ventilation: per unit: a) Up to 1 HP 10.00 b) Above 1 HP up to 5 HP 20.00 c) Above 5 HP up to 10 HP 40.00 d) Above 10 HP up to 20 HP 80.00 e) Every HP or fraction thereof above 20 HP 10.00 (d) Escalators and moving walks, per unit 1) Passenger elevators: a) First 5 landings 400.00 b) Each landing above the 5th 20.00 2) Freight elevators 300.00 3) Motor driven dumbwaiters 100.00 4) Construction elevators for materials 300.00 5) Car Elevators 400.00 Additional floor stops/landings shall be inspected and charged in accordance with above rates. (f) * Boilers: 1) Up to 10 HP 300.00 2) Above 10 HP up to 30 HP 400.00 3) Above 30 HP up to 50 HP 500.00 4) Above 50 HP up to 70 HP 600.00 5) Above 70 HP up to 90 HP 700.00 6) Above 90 HP up to 100 HP 800.00 7) Every HP or fraction thereof in excess of 100 HP 4.00 Boiler rating shall be computed on the basis of one (1) sq.m. of heating surface for one (1) boiler HP. (g) Pressurized water heaters used in single detached, duplex or multiple family dwellings are exempted from inspection fees. (h) Automatic fire extinguishers, per sprinkler head 1.00 (i) Water pump and sewerage pumps for building/structure for commercial/industrial purposes, per unit: 1) Up to 1 HP 10.00 2) Above 1 HP up to 3 HP 30.00 3) Above 3 HP up to 5 HP 60.00 4) Above 5 HP up to 10 HP 80.00 5) Above 10 HP up to 20 HP 100.00 6) Above 20 HP up to 30 HP 120.00 7) Above 30 HP up to 40 HP 140.00 8) Above 40 HP up to 50 HP 160.00 9) Above 50 HP up to 60 HP 180.00 10) Above 60 HP up to 70 HP 200.00 11) Above 70 HP up to 80 HP 220.00 12) Above 80 HP up to 90 HP 240.00 13) Every HP or fraction thereof above 90 HP 2.00 Water pump and sewerage pumps used in a single detached or duplex family dwellings are exempted from inspection. (j) Standby generating sets: per unit: 1) Up to 10 HP 20.00 2) Above 10 HP up to 30 HP 80.00 3) Above 30 HP up to 50 HP 120.00 4) Above 50 HP up to 70 HP 160.00 5) Above 70 HP up to 90 HP 200.00 6) Above 90 HP up to 100 HP 240.00 7) Every HP to fraction thereof above 100HP 2.00 (k) Other internal combustion engines, including cranes, forklifts, loaders, pumps, mixers, compressors and the like, per unit: 1) Up to 10 HP 80.00 2) Above 10 HP up to 30 HP 140.00 3) Above 30 HP up to 50 HP 200.00 4) Above 50 HP up to 70 HP 260.00 5) Above 70 HP up to 90 HP 320.00 6) Above 90 HP up to 100 HP 380.00 7) Every HP or fraction thereof above 100 HP 2.00 (l) Other machinery and/or equipment for commercial/ industrial use not elsewhere specified, per unit: 1) Up to 1/2 HP 6.00 2) Above 1/2 HP up to 1 HP 20.00 3) Above 1 HP up to 3 HP 40.00 4) Above 3 HP up to 5 HP 60.00 5) Above 5 HP up to 10 HP 80.00 6) Above 10 HP up to 20 HP 100.00 7) Above 20 HP up to 30 HP 120.00 8) Above 30 HP up to 40 HP 160.00 9) Above 40 HP up to 50 HP 200.00 10) Above 50 HP up to 60 HP 240.00 11) Above 60 HP up to 70 HP 280.00 12) Above 70 HP up to 80 HP 320.00 13) Above 80 HP up to 90 HP 360.00 14) Above 90 HP up to 100 HP 400.00 15) Every HP or fraction thereof above 100 HP 2.00 (m) Pressure vessels, per cubic meter or Fraction thereof 30.00 (n) Pneumatic tubes, conveyors, monorails for materials handling, per lineal meter or fraction thereof 2.00 (o) Testing/calibration of pressure gauge, per unit 20.00 (p) Gas meters: Each gas meter tested, proved and sealed: 1) Up to 10 lights 12.00 2) Above 10 lights up to 50 lights 16.00 3) Above 50 lights up to 100 lights 24.00 4) Above 100 lights 40.00 (q) Every inspection of mechanical rides used in amusement centers of fairs, such as ferris wheels, merry-go-rounds, roller coasters and the like, per unit 20.00 (r) Compressed air, vacuum, institutional and/or industrial gases, per outlet 5.00 1) Up to 10 meters in height 300.00 2) Every meter or fraction thereof in excess of 10 meters 10.00 (s) Smokestacks and chimneys for commercial/industrial use: 1) Smokestacks: a) Up to 10 meters in height, from the base 50.00 b) Every meter or fraction thereof in excess of 10 meters 2.00 2) Chimneys: a. Up to 10 meters from the base 10.00 b. Every meter or fraction thereof in excess of 10 meters 1.00 (t) Reinforced Concrete/Steel Tanks for Commercial/ Industrial use: 1) Above ground: a) Up to 5 cu.m. 150.00 b) Above 5 cu.m. 200.00 c) Every cu.m. or fraction thereof above 10 cu.m. 5.00 2) Underground: a) Up to 5 cu.m. 300.00 b) Above 5 cu.m. 350.00 c) Every cu.m. or fraction thereof above 10 cu.m. 10.00 SECTION 117. Administrative Provisions. (a) Any machinery or mechanical equipment installations within the jurisdiction of the Municipality shall secure a mechanical permit from the Municipal Engineer/Building Official prior to installation. (b) A certificate of operation shall be issued for the continuous use of said machinery or mechanical equipment installation after compliance with safety and health and mechanical regulation requirements. (c) No business license shall be issued by the Mayor's Office to commercial, industrial, agro-industrial, construction and institutional establishments without first registering at the Industrial Safety Division, Municipal Engineer/Building Official Office. (d) Every boiler, internal combustion engine, mechanical apparatus moved by any motive power in permanent installation, shall be placed on a solid foundation, the construction of which shall be in accordance with approved plans and specification accompanying the application for mechanical permit for such boiler, internal combustion engine or mechanical apparatus, subject to the direction and supervision of the Municipal Engineer/Building Official or duly authorized representative. SECTION 118. Administrative Sanctions. (a) Non-issuance, suspension, revocation and/or invalidation of mechanical/construction permits and certificates of operation; (b) Imposition of surcharge or penalty; (c) Imposition of installation/operation stoppage order; and (d) Imposition of administrative fines. SECTION 119. Grounds for the Non-Issuance, Suspension, Revocation and/or Invalidation of Permits/Certificates. (a) Errors found in the plans and specifications; (b) Incorrect or inaccurate data or information found in the application; (d) Non-compliance with the terms and conditions of the permits; (e) Suspension or abandonment of the work so authorized in the permit at any time after it had been commenced for a period of 120 days or more. (f) Unauthorized change, modification, alteration or addition in the approved plans and specification and/or in the type of construction. (g) Failure to engage the services of a duly licensed architect or engineer to undertake the full time inspection and supervision of the installation or construction work and/or failure of the Architect/Engineer hired to keep at all times in the jobsite the progress of construction/installation by maintaining a construction/installation logbook. SECTION 120. Issuance of Work Stoppage Order. The Enforcement Division, Municipal Engineer/Building Official Office shall conduct regular inspection of mechanical installation and building/structure construction and/or repair and may direct or order the stoppage of work based on any or all of the following grounds: (a) Non-compliance with the terms and conditions of the permit; (b) Unauthorized change, modification or alteration in the approved plans and specifications for mechanical permit and/or violation or non-compliance with construction safety standards. SECTION 121. Imposition of Administrative Fines. The Municipal Engineer/Building Official may prescribe and impose fines not exceeding Five thousand pesos (P5,000.00) in the following cases, subject to the terms and procedures as hereunder provided: (a) Erecting, constructing, altering, repairing, moving, converting or demolishing a building or structure without a construction permit; (b) Fabrication, construction, installation, repairing, demolishing any mechanical work, plant, machinery or mechanical equipment without a mechanical permit; (c) Use or operation of any mechanical work, plant, machinery or mechanical equipment without a certificate of operation; (d) Non-compliance with safety and mechanical regulation requirements; (e) Failure to post the certificate of operation of boiler, machinery or mechanical equipment in a conspicuous place near the machine or equipment involved. SECTION 122. Determination of Fines. For the violation of the preceding provisions, the Municipal Engineer/Building Official shall determine the amount of fines to be imposed taking into account the following considerations: (a) Light Violations for failure to post certificate of operation or construction permit. (b) Less Grave Violation For the use or operation without certificate or non-compliance with standard construction safety requirements. (c) Grave Violations Construction without construction safety permit Installation without mechanical permit Non-compliance with order to abate or demolish unsafe mechanical installation. Fines in Pesos Light Less Grave Grave Violations Violations Violations Category I a) Minimum P50 P250 P500 b) Medium 50 500 1,000 c) Maximum 50 1,000 2,000 Category II and III a) Minimum P100 P1,000 P2,000 b) Medium 100 2,500 5,000 c) Maximum 100 5,000 10,000 NOTE: a) The Maximum Fines shall be imposed for failure to comply with 1st NOTICE. b) The Medium Fines shall be imposed for failure to comply with 2nd NOTICE. c) The Maximum Fines shall be imposed for failure to comply with the terms of the 3rd and FINAL NOTICE. SECTION 123. Payment of Fees. All fees mentioned shall be paid to the Municipal Treasurer of Pasig before the issuance of the Mechanical Permit. SECTION 124. Penalties. (a) A Surcharge of 25% percent shall be imposed and collected from any person who shall construct, install, repair, alter or cause any change in the use or occupancy of any building or parts thereof or appurtenances thereto without any permit. (b) All inspection fees shall be paid within 30 days after inspection, otherwise a surcharge of 25% shall be imposed. ARTICLE VII 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: With 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 150.00 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 of 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) Lending 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. 150.00 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 600.00 (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 (r) n Funeral parlors 400.00 (s) n 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) P350.00 Based on the results of the medical and health examination and upon payment of an annual fee of thirty (P30.00) 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. ARTICLE VIII 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 P25.00 2. Final Processing Fees a. Subdivisions having a density of 66 to 100 families/gross hectare, or a 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 B. Approval of Condominium Plan 1. Preliminary Processing Fees P60.00 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 P2.00 b. Per square meter of floor area of the building 1.00 C. Registration and License to sell Subdivision/Condominium Projects: 1. Registration and License to Sell Subdivision Project: a. Subdivisions having a density of 66 to 100 families lots/gross hectare, per saleable lot P10.00 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 Project: a. For condominium project serving the low income group a processing fee of, per square meter of saleable area P2.00 b. For condominium project serving the middle income group a processing fee of per square meter of residential area 3.00 c. For condominium project serving the high income level a processing fee of, per square meter of residential area 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 P120.00 b. Subdivision having a density of 21 to 65 family lots/hectares 180.00 c. Subdivisions having a density of 20 family lots and below per hectare 240.00 E. Registration of Dealers, Brokers, Salesman 1. For dealer/Broker P70.00 2. For salesman 45.00 F. Application for the following: 1. Advertisement approval P60.00 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 G. For Economic and Socialized Housing 1. Plan(s) approval and Development Permit, per hectare P200.00 2. Registration and Regular License to Sell per unit/lot 10.00 H. Approval of Industrial Subdivision Plan 1. Preliminary Processing/Locational Clearance Fee: a. For the first 5 hectare 70.00 b. For every additional hectare or a fraction thereof 15.00 2. Final Processing Fees: a. Per square meter of the total land area 1.00 or 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 or 1% of the total fee for over P1,000.00 5. Final Inspection Fees and Issuance of Certificates of Completion: a. Industrial Subdivision 1. Per hectare or any fraction thereof 25.00 I. 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. Subdivisions having a density of 66 to 100 families/gross hectare, per hectare or a fraction thereof 200.00 2. Subdivisions 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/ buildings 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 Certification of Completion a. Subdivisions: 1. Having a density of 66 to 100 family 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 J. 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 of 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 or his duly authorized representative in accordance with the above schedule. ARTICLE IX Zoning and/or Locational Clearance Fees SECTION 130. Imposition of Fees. Fees for zoning and/or locational clearance for land use shall be collected from the owners and/or contractors of land development, construction, renovation and expansion projects, as follows: 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/proponent. 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 95.50 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 190.00 (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 P500,000 420.00 (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 48.00 (6) Special Uses/Special Projects, except Memorial Parks based on the following project cost: a. P15,000 to P100,000 120.00 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 project or 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 turn 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 be 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 is 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. ARTICLE X 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 connections P50.00 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) 4" 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 xerox copy of the guaranty bond posted to the implementing agency is acceptable. 3.3 For individual connection, a cash payment for restoration works shall be made to the Municipal Government. SECTION 135. Filing of Application. Applications for permit to undertake excavations shall be filed with the Municipal Engineer. 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. 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 any excavation to be made shall provide such sheet piling and bracing as may be necessary to prevent materials or structures of adjoining property from caving in before permanent support shall have been provided for the sides of an excavation. 2. Permanent support of adjoining property Whenever provisions are made for the permanent support of the sides of an excavation, the person causing such excavation to be made shall construct an appropriate retaining wall which shall be carried to a height sufficient to retain the soil of the adjoining area. 3. Entrance to adjoining premises For the purpose of providing temporary support to adjoining premises, the person causing an excavation to be made shall get the consent of the owner of the adjoining premises to enter and construct the temporary support. However, if such consent and entrance are not granted, the owner of adjoining premises shall be responsible for providing the necessary support, as the case may be, to his premises at his own expense, and for that purpose, he shall be given authority to enter the premises where the excavation is to be made. SECTION 139. Excavation Affecting Adjoining Structures. 1. Excavations more than four (40) 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 structures, 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 that 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 structures 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 identity 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 protection of the general public or violation of any of the terms or conditions of the permit, the permitee/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 excavations passing through canals and insertions through drainage or sewer pipes are strictly prohibited. SECTION 142. Private Roads, Passageway 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 Payment. 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 P100 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 the 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. Revocation of Permits. Permits issued under this article may be revoked or canceled 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. ARTICLE XI Civil Registry Fees SECTION 148. Imposition of Fees. 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) Registration 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 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. Exemption. 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. ARTICLE XII 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 P50.00 b) Burial Permit 50.00 c) For exhumation of cadaver 50.00 d) For removal of cadaver 50.00 e) Entrance from other municipality/city 150.00 f) Transfer to other municipality/city 100.00 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) P200.00 b) Renewal 200.00 c) For each niche or plot for five years (adult) 300.00 d) Renewal 300.00 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 hour or fraction thereof 10.00 3. For deposit of a body in its urn to cask, 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 P70.00 For every additional hectare or a fraction thereof 20.00 b) Final processing Fee, per square meter 1.00 c) Alteration of Plans Fee 1.00 per square meter but covers only affected portions of plans subject to alteration 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. ARTICLE XIII Mayor 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: EcHTCD (a) Mayor's certification 10.00 (b) Xerox or any other copy produced by copying machine, 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 or Secretary's Fee 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. ITEcAD ARTICLE XIV Fees for Numbering of 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 scratchproof, 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. cSIADH 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. ARTICLE XV Permit Fee 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 n 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 slaughterhouse 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 unfit for consumption. ARTICLE XVI 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: Fee/annum (a) Billboards or signboards for advertisements 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 or 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 moviehouses 225.00 (f) Advertisement for business or profession by means of film exhibition payable by owners or operators of moviehouses 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 250 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 billboard is displayed or distributed or at such other time as may be determined by regulation. ARTICLE XVII Special Permit Fees for the Operation of Cockpits SECTION 165. Application. Applicants intending to operate a cockpit 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. HETDAC 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 1,500.00 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) Regular/ordinary 100.00 per fight 2) Special/local derby 200.00 per fight 3) Regional derby 500.00 per fight 4) National derby 1,000.00 per fight 5) International derby 2,000.00 per fight 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) 100.00 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 in appropriate 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. cSATEH 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. ARTICLE XVIII 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. ARTICLE XIX 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: 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. ARTICLE XX Special Permit Fees for Lumberyards SECTION 176. Imposition of Fees. Every person or entity who 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: CSTcEI 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 Over 2,000 sq.m. 2,250.00 SECTION 177. Time of Payment. The fees imposed shall be paid to the Municipal Treasurer upon order of payment given by the Municipal Engineer. ARTICLE XXI 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, maphta, 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 1,500 to 2,000 gals. 300.00 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, amyl-acetate, tuluol, ethyl acetate: Over 5 to 25 gals. P22.50 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. P11.25 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. P11.25 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. P15.00 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. 2,250.00 Combustible solids: I. Calcium Carbide: Over 10 but not more than 20 kg. P 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. P30.00 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, bromine, 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, oakum, 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. ARTICLE XXII 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. ARTICLE XXIII 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 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 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 privilege and an official parking 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 intersections 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. CSHEAI SECTION 186. Collection of Fees. The Municipal Treasurer shall deputize the Barangay Treasurer to collect the fees. SECTION 187. Penalty. Violations of the provisions herein 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. ARTICLE XXIV 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. ECHSDc 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 handling 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. 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: Fee 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 this 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. AaSHED 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 installations 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 buildings 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. ARTICLE XXV 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 193. Dog License Fee. There shall be paid to the Municipal Treasurer by a dog owner for the registration of his dog an annual fee of Fifty pesos (P50.00). No person shall keep or own any dog over three (3) months of age without first securing a license from the Municipal Veterinarian. The latter shall keep a register of all licensed dogs, describing the same by name, breed, color and sex, and shall enter therein the name and address of the owner or keeper and the number of the license. The fee imposed shall be paid on the date the dog reaches three (3) months old and on the same date every year thereafter. Dogs which are more than three (3) months old upon the effectivity of this Code shall be registered and the fees imposed herein within one (1) month from such effectivity and on the same date every year thereafter. SECTION 194. Bicycle and Tricycle License Fee. There shall be collected from every person who shall own or possess any bicycle or tricycle powered by the feet for hire or private use within the Municipality the amount of Fifty pesos (P50.00) for bicycles and One hundred pesos (P100.00) for tricycles to cover the cost of issuance of license and bicycle or tricycle plate number. The plate number shall be placed on a portion of the bicycle or tricycle exposed to public view. No license shall be issued unless a satisfactory written evidence of ownership or legal possession of such bicycle or tricycle is filed with the Tricycle Regulatory Division. The license shall be renewed on or before the anniversary date thereof, and failure to renew same on time shall subject the owner thereof to a surcharge of Twenty-five (25%) per centuries *. SECTION 195. Vehicle Alteration Fee. Every car, jeep, truck or other motor vehicle owner in the Municipality shall secure a permit from the Department of Public Order and Safety and pay a fee of One hundred pesos (P100.00) for such motor vehicle to the Municipal Treasurer before any alteration is made on such motor vehicle as to its body, painting, conversion from one make to another and the like. No person particularly motor shops may do painting jobs on any motor vehicle without securing first the permit as required. ISTECA SECTION 196. Hunting Permit Fee. No person shall hunt within the Municipality without first obtaining a permit therefore from the Municipal Mayor, for which fee of One hundred pesos (P100.00) shall be paid. Any permit shall last for ten (10) days from issuance and the same amount of fee shall be paid for every renewal thereof. Only those given special permits to possess and use air guns may apply for hunting permit fee. SECTION 197. Benefit Ball Permit Fee. 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 drawn 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 annual 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. SECTION 199. Permit to Possess and Carry Air Guns. No person shall possess and carry air guns without first securing a permit from the Department of Public Order and Safety and paying a fee of One hundred pesos (P100.00) to the Municipal Treasurer and renewable on or before the anniversary date thereof. Failure to renew same on time shall subject the owner thereof to a surcharge of twenty-five (25%) per centum. EICSDT CHAPTER SEVEN User Charges SECTION 200. Application. All owners, administrators 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 owners, administrators or operators thereof shall pay to the Municipal Treasurer their monthly garbage fee which shall be collected every semester 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 two pesos (P2.00) per square meter of land and building area occupied, and one peso (P1.00) per person employed. b) Wholesaler, distributors, retailers, exporters and importers in any article of commerce of whatever kind or nature at fifty centavos (P0.50) per square meter of land and building occupied and one peso and fifty centavos (P1.50) per person employed. DIcSHE c) Entertainment, amusement, recreational places, sports centers, hotels, motels, massage clinics, sauna baths, pension houses and funeral parlors at two pesos (P2.00) per square meter of land and building occupied and two pesos (P2.00) per person employed. 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 centavos (P0.50) per square meter of land and building occupied and two pesos (P2.00) per person employed. e) Peddlers, hawkers and other ambulant vendors at two pesos (P2.00) per person. f) Public offices including government-owned-or controlled corporations, and non-profit institutions at fifty centavos (P0.50) per square meter of land and building occupied and fifty centavos (P0.50) per person employed. g) 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 of land and building occupied and one peso (P1.00) per person employed. 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 20% 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. ARTICLE I Residential Garbage Fees SECTION 204. Application. Every household of all residential houses, condominiums and apartment buildings used exclusively for residential purposes shall pay a monthly fee of ten pesos (P10.00) for the collection and disposal of garbage; provided, that those who are merely renting rooms and apartments shall pay only one-half (1/2) of the fee being charged to every household. SECTION 205. When a Building is Used Both for Residential and Commercial Purposes. In case when a building is used both for residential and commercial purposes, the rate of that portion only used for residential shall be in accordance with the rate of the preceding section and that used for commercial purposes shall be in accordance with Sec. 201 of this Code. SECTION 206. Time of Payment. The fees prescribed herein shall be paid in advance within the first 20 days of each quarter. SECTION 207. Penalty. Owner, administrator or occupant of residential building who fails to pay on time shall be subject to 20% surcharge plus 2% interest per month of delay. Failure to pay the fee for one semester shall be a reason to stop the collection of garbage on said household and be subject to sanitary inspection for appropriate recommendations on the violations of sanitary and environmental law and ordinances. ARTICLE II Hospital Charges SECTION 208. Imposition of Charges. The fees prescribed herein shall be charged by the Pasig Medical Hospital: a) Rates of charges for accommodation and subsistence: Ward 120.00 Private without toilet and bath 200.00 Private with toilet and bath 300.00 Private with toilet and bath and 375.00 airconditioning Nursery without breastfeeding 100.00 Nursery with breastfeeding 120.00 Premature 140.00 Premature with isolette 160.00 Recovery Room 50.00 ICU-CCU 200.00 Extra bed for private room with another patient additional Extra bed for watcher without meals 50.00 Extra tray breakfast 35.00 lunch 35.00 supper 35.00 b) Fees for out patient services: Physical examination, consultation and prescription excluding laboratory and other special examinations 50.00 Hypodermic, intramuscular injection, excluding medicine 20.00 Intravenous injection excluding medicine 30.00 General surgical dressing small 5.00 medium 6.00 large 7.00 Vaginal, urethral and bladder treatment 15.00 Refraction, fundus examination or perimetry 80.00 Internal examination, pelvic 25.00 Suturing of wounds (small laceration) 150.00 Excision of masses (big and small) 250.00 Circumcision 200.00 c) General Procedures: Internal examinations 5.00 Cul de Centesis 150.00 Cervical Biopsy 200.00 Peri-heat/day 50.00 Perineal Flushing 65.00 Femoral Tap 50.00 Exchange transfusions w/o medicine and medical supplies 200.00 Proctoscopy 400.00 Cut down with CVP 200.00 Cut down 150.00 Enema 75.00 Steam inhalation/day 25.00 Nebulizers/day 40.00 Cord Dressing 50.00 Hi-rectal Tubing Insertion 50.00 Phototherapy 50.00 Psychological testing 250.00 d) Fees for special services: Blood transfusion and/or venoclysis (closed) 50.00 Blood transfusion and/or venoclysis (open) 60.00 Electric shock treatment 80.00 ECG 130.00 Stomach Lavage 160.00 Lumbar puncture 75.00 Application strap adhesive 20.00 Insulin shock treatment 25.00 e) Dental treatment fees Extraction per tooth excluding anesthesia i) simple 18.00 ii) complicated (with surgery) 50.00 Temporary filling per tooth 10.00 Permanent filling Amalgam 18.00 Silicate cement 18.00 Composite filling 22.00 Cementation 18.00 Prophylaxis 18.00 Gum treatment initial 18.00 2nd treatment 10.00 f) Ambulance fees shall be P100.00 for 1st 5 Km. and 40.00 per additional kilometer. g) Miscellaneous fees: Electric fan per day 15.00 Electricity for fan per day 15.00 Electricity for TV per day 20.00 Oxygen local cost plus 20% surcharge 60.00 /hour Medical Certificate 10.00 h) Operating Room, Delivery Room Fees: Minor Operation 325.00 Medium Operation 415.00 Major Operation 1,075.00 Normal Delivery 325.00 Abnormal Delivery 415.00 Ceasarian Section 1,075.00 Anesthesia local 20.00 spinal 35.00 spinal fractional continuous 65.00 general (anesthesia, drugs & gases included) 1st hour 90.00 every hour 45.00 trilen whiff 15.00 Ether, open drop 45.00 i) Laboratory Fees Blood Banking Blood typing (ABC typing) 40.00 ABO Typing 40.00 RH blood typing 60.00 X-matching 60.00 Direct Coomb's 40.00 Hemolysis 10.00 Transfusion reaction study 48.00 j) Serology and imuno hematology VDRL 80.00 C-reactive protein 45.00 Infectious mononucleosis test 40.00 Widal complete 150.00 R.A. Test 45.00 Anti-streptolysis O titer 100.00 Agglutination test for L.E. 80.00 Agglutination test for Amoeba 35.00 Well Felix Reaction 50.00 Alpha Feto Protein 120.00 Pregnancy Test (Slide Test) 70.00 (Cards Test) 120.00 Hepatitis B Serum Markers HBsAg (EIA) 120.00 HBsAg (RPHA w/ Absorption) 120.00 Anti-HBs 150.00 Anti-HBc 160.00 HBeAg/Anti-HBe 200.00 PACKAGE: a) 2 markers (HBsAg, HBeAg/Anti-HBe) 300.00 b) 3 markers (HBsAg, Anti-HBs, Anti-HBc) 400.00 c) 4 markers (HBsAg, HBeAg/ Anti-HBe, Anti-HBs, Anti-HBc) 600.00 Hepatitis A: Anti-HAV 1 gm 250.00 Hepatitis C: HCV 400.00 HIV Antibody HIV Ab (EIA) 350.00 HIV Ab (PA) 350.00 HIV Ab Supplemental (WB) 800.00 k) Hematology: CBC 60.00 Hemoglobin determination 20.00 RBC 40.00 WBC 40.00 Differential count 45.50 Sedimentation rate 50.00 Hematocrit 50.00 Reticulocyte count 25.00 Platelet 80.00 Prothombin time 60.00 Clotting and bleeding time 50.00 Bone marrow 104.00 L.E. cells 80.00 Malaria, Filarial Smear 50.00 l) Clinical Microscopy-Urinalysis: Routine urinalysis 30.00 Acetone and other ketones 20.00 Addis count 20.00 Bile 30.00 Urinobilinogen 30.00 Albumin 10.00 Sugar 15.00 Protein quantitative 25.00 Urea Nitrogen quantitative 20.00 Uric Acid quantitative 40.00 Seminal fluid analysis 50.00 m) Stool Examination: Routine fecalysis 30.00 Special for ova, smear for E. Histoylica cyst and trophozote 30.00 Occult blood 25.00 Bile 30.00 Urobilinogen 30.00 n) Clinical Chemistry: Amylase lipase 60.00 Bilirubin 80.00 Serum Chloride 80.00 Cholesterol 60.00 Creatinine 60.00 Bun 60.00 Glucose 60.00 Uric Acid 60.00 Alkaline phospatase 80.00 SGOT, SGPT 65.00 Acid phospatase 65.00 Sodium, Calcium, Chloride 80.00 Total protein 80.00 Gastric Analysis 45.00 Triglycerides 100.00 o) Fluids CSF cell count 84.50 Protein Sugar 90.00 p) Microbiology (govt. program) FREE AFB Stain 50.00 Gram Stain 50.00 AFB Smear 30.00 Routine Culture 80.00 Culture and Sensitivity test 150.00 q) Special Laboratory Procedures: Cytology 50.00 Histopathology, surgical tissue small 60.00 Frozen section 180.00 Radical Surgery specimen 100.00 Gross exam only 15.00 Complete autopsy-gross & microscopic 420.00 Formalin Ether Concentration 50.00 Merthiolate Iodine Formalin Concentration 50.00 Filaria Blood Exam. 50.00 Schistosomiasis COPT 50.00 r) Isolation & identification of: Enteropathogenic esherichia coli 100.00 Campylobacter 100.00 Aeromonas 100.00 Yersinia 100.00 Specie identification from bacterial isolates for: Salmonella 100.00 Shigella 100.00 Vihrio Cholera 100.00 Vibrio paranemolyticus 100.00 s) Anatomic Pathology: Cytology 50.00 Surgical Pathology 75.00 Special Stain 150.00 Referral professional Fee Cytology 100.00 Surgicals w/ 1-2 slides 150.00 Surgicals w/ multiple slides 200.00 t) Water Analysis: (Per Sample) BOD 500.00 Physical and Chemical Exam. 165.00 Water Bacteriology 50.00 Waste Water 50.00 Bacterial Density (Plate Cnt.) 300.00 + 25.00 Particulate Sampling & Testing (Microscopic) 200.00 + 100.00 u) Special Test: Osmotic Fragility Test 80.00 Ham Test 50.00 Special Staining: Peroxide stain 50.00 LAP 50.00 Sudan Black 50.00 Dual Esterase 50.00 i) n Radiological Fees: HEAD Skull 1 view (prevailing cost of X-ray films plus 20% surcharge 2 views AP and 1 lateral 150.00 Myostoids Optic Foramen Paranasal Sinuses 160.00 Orbit 150.00 Zygoma Maxilla Nasal bones 115.00 Mandibles 130.00 Facial bones 115.00 Ventriculography 185.00 Cerebral Angiography T-M Joints 135.00 Sialogram NECK Cervical 110.00 Neck Foreign Body CHEST Lungs and Body Thorax PA and lateral 120.00 Chest 90.00 Cardiac Series 195.00 Ribs 75.00 Eosophagram 185.00 Bronchogram 250.00 VERTEBRAL COLUMN Cervical 175.00 Thoracia 175.00 Lumbo Sacral 195.00 Sacrum or Cocyx 150.00 Entire Spine 200.00 Skeletal Survey 250.00 Extremities (each) 80.00 ABDOMEN Plain 80.00 Upright sapine 120.00 AP & LAT 335.00 Upper GT Series 220.00 Gastro Intestinal Series 250.00 Barium Enema 365.00 T-Tube Cholengiography 285.00 Esophagus 200.00 GB Series 200.00 IV Cholangiogram 200.00 Operative Chol. 200.00 URINARY TRACT KUB 80.00 IVP 345.00 Retrograde 345.00 Cystogram 275.00 Urethrogram Fistulogram OBSTETRICAL STUDY Fetal parts 250.00 Pelvimetry 195.00 Hystero-salphingography 250.00 Hysterogram Other Special Examination: Tomogram 250.00 Myeloghraphy 525.00 Mammography Doudenography Aortography Lymphogram Sacro iliac loint Sella Turcica Stereography Femoral Angiography 530.00 Tenography Ultra Sound Rate: Liver Gallbladder Pancreas 200.00 Pelvis 160.00 Kidney 215.00 Thyroid 160.00 Breast 160.00 i) n Other Special Examination Myelography 525.00 Tenography 530.00 j) n General Internal examination 15.00 Cul de Centesis 20.00 Cervical Biopsy 20.00 Peri-heat/day 5.00 Shaving 5.00 Pereneal Flushing 5.00 Femoral Tap 10.00 Exchange Transfusions w/o medicine and medical supplies 50.00 Proctoscopy 20.00 Cut down w/ CVP 50.00 Enema 5.00 Steam inhalation/day 5.00 Nebulizers/day 5.00 Cord dressing 10.00 Hi-rectal tubing insertion 5.00 Phototherapy 5.00 Psychological testing 20.00 SECTION 209. Change in Rates. The charges herein prescribed are subject to change through the issuances, circulars and administrative orders of the Department of Health, Philippine Medical Care Commission and Employees Compensation Commission. SECTION 210. Disposition of Proceeds. All income realized from hospital charges shall be collected by the Municipal Treasurer or his duly authorized representative from the hospital's Cashier. Such income shall accrue to the General Fund of the Municipality. ARTICLE III 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. HDTcEI 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 Section All kinds of cakes, like biscuits, crackers, etc., butter, cheese, confectioneries, 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 vehicle used in discharging merchandise or advertising products within 50-meter radius of the market Jeep P50.00 30.00 10.00 4-wheeler truck/van 100.00 80.00 60.00 6-wheeler truck/van 150.00 130.00 110.00 10-wheeler truck/van 200.00 180.00 160.00 PROVIDED, that for better located stalls, such as those front stalls facing the market periphery or streets, and corner stalls, there shall be added to the above-prescribed fees, the following: STIEHc 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 on the basis of weight, bundle, sack, can cartload, or other convenient unit of measure. 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. aHTCIc 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 tickets 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 space or 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 merchandise even if this is done in the same place occupied by the previous vendor. The cash tickets 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 Collector who shall deliver the same to the Market Superintendent for counterchecking 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 is 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 be for 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 payment 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 stall applied for by them, and the date and hour of the receipt by the treasurer to acknowledge receipt of the application setting forth therein the time and date of receipt thereof. SECTION 219. Vacancy of Stall Before Expiration of the Lease. Should, for any reason, a stall holder or lessee discontinue or be required to discontinue his 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 Stallholder. A stallholder 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 stallholder 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 Stall. 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 stall or stalls, booth or booths; Provided however, he may employ helpers, including but not limited to the spouse, parents and children of the stallholders who are 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 stallholder 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 for any reason be able to occupy the said stall. 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. DHITSc 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 stallholders as well as the welfare of the market-goers; d) To recommend to the Municipal Mayor and the Sangguniang Bayan programs and projects that will uplift the conditions of the programs and projects that will uplift the conditions of the public markets and the welfare of the stallholders as the public in 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. SEHTIc ARTICLE IV 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 P250.00 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. ASDCaI SECTION 228. Deputies of the Treasurer. For the purpose 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 collections 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. ARTICLE V Slaughterhouse Fees SECTION 230. Definition. The hereunder enumerated shall be interpreted within the context it 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 331. Application. Every person or corporation who has an animal slaughtered or kept in the Municipal Slaughterhouse or corral, shall pay the corresponding fee as provided for under this Article. SECTION 332. 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 P70.00 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 P5.00 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 333. Requirement. 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 334. 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 slaughter house. No fee shall be collected on an animal that has been condemned by the Municipal Veterinarian. SECTION 335. 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. SECTION 336. 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 of 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 337. 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. STADIH ARTICLE VI Pay-Parking Charges SECTION 338. 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 the first two hours or fraction thereof and two pesos (P2.00) 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 loses his parking fee ticket and seventy pesos (P70.00) in the case of trucks and buses. SECTION 339. Night Parking. Owners or operators of any motor vehicle may park their vehicles at night from 10:00 PM to 5:00 AM on the streets in front of their houses or business establishments upon payment of the required fees as hereunder imposed by the Municipal government, provided, said streets are not main thoroughfares and/or are not designated as official routes of public utility vehicles and are not paths or alleys. Those who would avail themselves of this parking privilege shall pay a night parking fee based on the following: SETaHC a) Cars and jeeps P200.00 per quarter b) Trucks and buses 250.00 per quarter c) Containerized vans and trailers 500.00 per quarter SECTION 340. 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 sticker 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 341. 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. ARTICLE VII Stalled Vehicle Towing Charges SECTION 342. 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 343. 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), shall 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 P500.00 b) For towing charges: i) Container vans, trailer P1,600.00 for the 1st Km., or fraction thereof, and ii) Trucks having gross capacity P1,200.00 for the of weight above 4,000 kilos 1st Km., or fraction thereof, and iii) Cars, Jeep and pick-up having P800.00 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 P50.00 * P200.00 for every succeeding kilometer thereafter. (Point of reference is the impounding area) SECTION 344. 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 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 breaks 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 345. 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 vehicle, 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. ARTICLE IX * Fees for the Use of Municipal-Owned Recreational Facilities SECTION 346. 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) P30.00 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 P75.00 iii) Over night P250.00 iv) Cottage/day P40.00 c) Pariancillo Kabibe CTSDAI 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 347. 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 348. 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 Treasury may require. All 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. CHAPTER EIGHT Share of Pasig Government in the National Wealth SECTION 249. Definition of National Wealth. All lands of public domains, waters, minerals, coal, petroleum and other mineral oils, all flora and fauna, and other mineral resources owned by the state are covered by the definition of national wealth pursuant to Art. XII, Sec. 2 of the Constitution. SECTION 350. Share in the Proceeds from the Development and Utilization of the National Wealth. The Municipality shall have an equitable share in the proceeds derived from the utilization and development of the national wealth within its territorial jurisdiction. SECTION 351. Amount of Share of Pasig Government. The Municipality shall have a share of forty percent (40%) of the gross collection derived by the national government from the preceding fiscal year from mining charges, royalties, forestry and fishery charges, and such other taxes, fees, or charges, including related surcharges, interest, fines, and from its shares in any co-production, joint venture or production sharing agreement in the utilization and development of the national wealth within its territorial jurisdiction. SECTION 352. Share of Pasig Government from Any Government Agency or Owned and Controlled Corporation. The Municipality shall have a share based on the preceding fiscal year from the proceeds derived by any government agency or government-owned or -controlled corporation engaged in the utilization and development of national wealth based on the following formula whichever will produce a higher share for the Municipality. a. One percent (1%) of the gross sale or receipts of the preceding calendar year; or b. Forty percent (40%) of the mining taxes, fees or charges, including related surcharges, interests, or fines the government agency or government-owned or-controlled corporation would have paid if it were not otherwise exempt. SECTION 353. Remittance of the Share of Pasig Government. The share of the Municipality shall be released within five (5) days after the end of each quarter from the government agency or government-owned or -controlled corporation engaged in the utilization of the national wealth to the Municipal Treasurer of the Municipality. 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 Five Thousand pesos (P5,000.00) or an imprisonment of six (6) months or both at the discretion of the court. SECTION 355. Development and Livelihood Projects. The proceeds from the share of the Municipality pursuant to this chapter shall be appropriated to finance municipal development and livelihood project, however, that at least eighty percent (80%) of the proceeds derived from the development and utilization of hydrothermal, geothermal, and other sources of energy shall be applied solely to lower the cost of electricity of the Municipality. aSCHcA CHAPTER NINE General Provisions SECTION 356. Any person doing business in the municipality of Pasig shall keep books of account 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 this 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 Five Thousand Pesos (P5,000.00), imprisonment of not less than one (1) month nor more than six (6) 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 therefore. 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. CHAPTER TEN Final Provisions SECTION 359. Separability Clause. If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 360. Repealing Clause. Except as otherwise provided herein, Metro-Manila Ordinance No. 4, series of 1980, Ordinance No. 82-03 as amended by Ordinance No. 2, series of 1983, Ordinance No. 85-02, all other Ordinances and Administrative Regulations, or part or parts thereof pertinent to the Municipality of Pasig which are inconsistent with this Code are hereby repealed or modified accordingly. However, those that are not affected shall apply in suppletory character. SECTION 361. Date of Effectivity. This Ordinance shall take effect on January 1, 1993. APPROVED: December 26, 1992 (SGD.) HON. RENATO G. LIPANA (SGD.) HON. HENRY P. LANOT Councilor Councilor (Acting Presiding Officer) (SGD.) HON. CESAR S. LACUNA (SGD.) HON. REMIGIO M. MEDINA Councilor Councilor (On Leave) (Absent) HON. EMILIANO R. CARUNCHO, III HON. BENJAMIN L. REYES Councilor Councilor (SGD.) HON. ROMULO S.A. JAVILLONAR (SGD.) HON. VIRGILIO I. DEL ROSARIO Councilor Councilor (Absent) (Absent) HON. LORNA A. BERNARDO HON. MARIE PAZ T. BAYLON Councilor Councilor (SGD.) HON. AIDA A. SALANDANAN (SGD.) HON. FRANCISCO C. RIVERA, JR. Councilor Councilor (SGD.) HON. AVELINO PAGALUNAN ABC President (Absent) FRANCISCO S. DE GUZMAN, JR. (Vice-Mayor) Presiding Officer APPROVED: (SGD.) VICENTE P. EUSEBIO Municipal Mayor ATTESTED: (SGD.) ATTY. HERMENEGILDO C. CRUZ Secretary to the Sangguniang Baya n Note from the Publisher: Designation of letters copied verbatim from the official copy. n Note from the Publisher: Designation of letters copied verbatim from the official copy. n Note from the Publisher: The phrase "shall be slaughterhouse" is copied verbatim from the official copy. n Note from the Publisher: Designation of letters copied verbatim in the official copy. n Note from the Publisher: Designation of letters copied verbatim in the official copy. n Note from the Publisher: Designation of letters copied verbatim in the official copy.