Revised Local Revenue Code of Pastrana, Leyte

February 12, 2018 PASTRANA MUNICIPAL ORDINANCE NO. 001-18 REVISED LOCAL REVENUE CODE OF PASTRANA, LEYTE Be it ordained by the Sangguniang Bayan of the Municipality of Pastrana, Province of Leyte, that: CHAPTER I General Provisions ARTICLE A Title and Scope SECTION 1. Title . This ordinance shall be known as the Revised Local Revenue Code of Pastrana, Leyte. SECTION 2. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of the municipality of Pastrana. ARTICLE B Construction of Provisions SECTION 1. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in the Local Government Code of 1991 (RA 7160). SECTION 2. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions: (a) General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number . Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time . In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act or that period indicated in an agreement, promise to perform, or directive in the exercise of official discretion. (d) Computation of Time . The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. (e) References . All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters .If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections .If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. ARTICLE C Definition of Terms SECTION 1. Definitions . When used in this Code: (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. (b) Calibration refers to the act, method, or process of testing the accuracy of a dispensing pump meter in delivering gasoline, or measuring that the actual quantity of gasoline being dispensed is within the tolerable minimum quantity as determined under rules and regulations prescribed by the Department of Energy. (c) Charges refer to pecuniary liability, as rents or fees against persons or property. (d) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. (e) Corporations include partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion) ,associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (f) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20). (g) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties. (h) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety. (i) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually 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). (j) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. (k) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. (l) Motorcycle-for-hire refers to motorcycles used for the transport of goods for a fee. (m) Municipal Waters include rivers, lakes, and tidal waters within the Municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the Municipality touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities. (n) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. (o) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (p) Pedicab or Padyak refers to a non-motorized three-wheeled passenger vehicle which the driver propels by pedaling and usually with the cab attached to the main cycle at the right side. (q) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. (r) Public Market a place where fresh food or items for food or other commodities are sold. It may be established or operated by the municipal government or by a franchise granted by the Sangguniang Bayan to private persons. The public market area may include stalls where goods may be sold to public, loading and unloading spaces and parking areas for vehicles. (s) Public Utility refers to electric power generating and distributing systems, road, rail, air and water companies, characterized by large investments because their optimum scale is huge. They are natural monopolies whose prices, profits and efficiency are not subject to competitive checks, and they provide essential services to industries and constituents. The operations of public utilities are granted through special laws or ordinances. (t) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. (u) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents or the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation. (v) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (w) Shopping Centers refers to business establishments which may include groceries, appliances. Refrigerated or non-perishable goods, amusement activities, movie houses, fitness centers, clothing apparels, home furnishing, etc. housed in one building or several buildings. It may be operated by one person or by difference persons renting spaces in the complex. (x) Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. (y) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. (z) Tricycle refers to a motorcycle with passenger cab, usually attached to the right side, but the design and dimensions of which may be prescribed or regulated by the local government unit. (aa) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water. CHAPTER II Taxes on Business ARTICLE A Graduated Tax on Business SECTION 1. Definitions . The following shall be interpreted as used in this Article: (a) Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. (b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not. The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags, styropor, or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane. (c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun. (d) Amusement Places include theaters, cinemas, concert halls, circuses, and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance. (e) Banks and Other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder. (f) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters. (g) Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. (h) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed. (i) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. (j) Carinderia refers to any public eating place where food already cooked are served at a price. (k) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (l) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this Article, the term "Contractor" shall include general engineering, general building and specialty contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments; 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 re-cutting 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 using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging hoses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors. The term "Contractor" shall include welding shops, service stations, white/blue, printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration. The term "Contractor" likewise include business operators who implement private or government infrastructure projects within the territorial jurisdiction of the municipality without regard to their source of funding who are hereby directed to pay business tax for the privilege of being able to implement projects within the municipality as an incident of the conduct of their business as providers of general construction services. (m) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market; (n) Filling Station is a retail station servicing automobiles and other motor vehicles with diesel and oil only. (o) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; (p) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. (q) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or 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 manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption. (r) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed One Hundred Thousand Pesos (100,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. AScHCD (s) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. (t) 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 wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance. (u) Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like. (v) Real Estate Dealer includes any person engaged in the business of buying, selling, exchanging, or renting property as principal and holding himself out as a full or part-time dealer in a real estate or an owner of rental property or properties rented or offered to rent for aggregate amount of One Thousand Pesos (P1,000.00) or more a year. A person shall be considered as engaged in business as a real estate Dealer by the mere fact that he is the owner or sublessor of property rented or offered to rent for an aggregate amount of One Thousand Pesos (P1,000.00) or more a year. An owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred Sixty-Seven (CA 567) shall not be considered as a real estate dealer under this definition. (w) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. (x) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (y) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold. (z) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water. (aa) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel; (bb) 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. SECTION 2. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed: (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule: Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum Less than 10,000.00 220.00 10,000.00 or more but less than 15,000.00 275.00 15,000.00 or more but less than 20,000.00 385.00 20,000.00 or more but less than 30,000.00 484.00 30,000.00 or more but less than 40,000.00 726.00 40,000.00 or more but less than 50,000.00 935.00 50,000.00 or more but less than 75,000.00 1,430.00 75,000.00 or more but less than 100,000.00 1,815.00 100,000.00 or more but less than 150,000.00 2,420.00 150,000.00 or more but less than 200,000.00 3,025.00 200,000.00 or more but less than 300,000.00 4,235.00 300,000.00 or more but less than 500,000.00 6,050.00 500,000.00 or more but less than 750,000.00 8,800.00 750,000.00 or more but less than 1,000,000.00 11,000.00 1,000,000.00 or more but less than 2,000,000.00 15,125.00 2,000,000.00 or more but less than 3,000,000.00 18,150.00 3,000,000.00 or more but less than 4,000,000.00 21,780.00 4,000,000.00 or more but less than 5,000,000.00 25,300.00 5,000,000.00 or more but less than 6,500,000.00 26,812.50 6,500,000.00 or more At a rate not exceeding forty one point twenty five percent (41.25) of (1%) in excess of P6,500.00 The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section. (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum Less than 1,000.00 19.80 1,000.00 or more but less than 2,000.00 36.30 2,000.00 or more but less than 3,000.00 55.00 3,000.00 or more but less than 4,000.00 79.20 4,000.00 or more but less than 5,000.00 110.00 5,000.00 or more but less than 6,000.00 133.10 6,000.00 or more but less than 7,000.00 157.30 7,000.00 or more but less than 8,000.00 181.50 8,000.00 or more but less than 10,000.00 205.70 10,000.00 or more but less than 15,000.00 242.00 15,000.00 or more but less than 20,000.00 302.50 20,000.00 or more but less than 30,000.00 363.00 30,000.00 or more but less than 40,000.00 484.00 40,000.00 or more but less than 50,000.00 726.00 50,000.00 or more but less than 75,000.00 1,089.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,057.00 150,000.00 or more but less than 200,000.00 2,662.00 200,000.00 or more but less than 300,000.00 3,630.00 300,000.00 or more but less than 500,000.00 4,840.00 500,000.00 or more but less than 750,000.00 7,260.00 750,000.00 or more but less than 1,000,000.00 9,680.00 1,000,000.00 or more but less than 2,000,000.00 11,000.00 2,000,000.00 or more At a rate not exceeding fifty five percent (55%) of one percent (1%) in excess of P2,000,000.00 The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. (c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a),(b),and (d) of this Article: (1) Rice and Corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents, and medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School supplies; and (8) Cement. For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a),(b),and (d) of this Article. (d) On retailers. Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum P400,000.00 or less 2% More than P400,000.00 1% The rate of two percent (2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P30,000.00) subject to existing laws and regulations. (e) On contractors and other independent contractors in accordance with the following schedule. Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum Less than 5,000.00 or more but less than 10,000.00 30.25 10,000.00 or more but less than 15,000.00 67.76 15,000.00 or more but less than 20,000.00 114.95 20,000.00 or more but less than 30,000.00 181.50 30,000.00 or more but less than 40,000.00 302.50 40,000.00 or more but less than 50,000.00 423.50 50,000.00 or more but less than 75,000.00 605.00 75,000.00 or more but less than 100,000.00 968.00 100,000.00 or more but less than 150,000.00 1,452.00 150,000.00 or more but less than 200,000.00 2,178.00 200,000.00 or more but less than 250,000.00 2,904.00 250,000.00 or more but less than 300,000.00 3,993.00 300,000.00 or more but less than 400,000.00 5,082.00 400,000.00 or more but less than 500,000.00 6,776.00 500,000.00 or more but less than 750,000.00 9,075.00 750,000.00 or more but less than 1,000,000.00 10,175.00 1,000,000.00 or more but less than 2,000,000.00 11,275.00 2,000,000.00 or more 12,650.00 At a rate not exceeding fifty five percent (55%) of one percent (1%) in excess of 2,000,000.00 Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P12,650.00. For purposes of this section, the tax on multi-year projects undertaken general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. In cases of projects completed within the year, the tax shall be based upon the contract price and shall be paid upon the issuance of the Mayor's Permit. Business taxes shall be imposed upon the start of work/implementation to contractors implementing construction projects within the territorial jurisdiction of the municipality. Such business tax shall be computed based on the above computation. (f) On banks and other financial institutions and lending firms ( e.g. ,TSKL, OCCCI, PHCCI, GGC, Card, CFI) at the rate of fifty percent of one percent (50% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. (g) On businesses hereunder enumerated, the graduated tax rates are hereby imposed: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers; 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, videoke or karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments; 3. Commission agents; 4. Lessors, dealers, brokers of real estate; 5. On travel agencies and travel agents; 6. On boarding houses, pension houses, motels, apartments, apartelles, and condominiums; 7. Subdivision owners/Private Cemeteries and Memorial Parks; 8. Privately-owned markets; 9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories; 10. Operators of Cable Network System; 11. Operators of computer services and games establishments; 12. General consultancy services; and 13. All other similar activities consisting essentially of sales of services for a fee. Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum Less than 2,000.00 36.30 2,000.00 or more but less than 3,750.00 60.50 3,750.00 or more but less than 4,500.00 84.70 4,500.00 or more but less than 6,125.00 110.00 6,125.00 or more but less than 7,250.00 133.10 7,250.00 or more but less than 8,750.00 157.30 8,750.00 or more but less than 10,275.00 181.50 10,275.00 or more but less than 12,135.00 217.80 12,135.00 or more but less than 15,250.00 266.20 15,250.00 or more but less than 16,750.00 302.50 16,750.00 or more but less than 18,250.00 326.70 18,250.00 or more but less than 20,625.00 350.90 20,625.00 or more but less than 23,375.00 423.50 23,375.00 or more but less than 27,000.00 484.00 27,000.00 or more but less than 30,000.00 544.50 30,000.00 or more but less than 33,000.00 605.00 33,000.00 or more but less than 35,875.00 665.50 35,875.00 or more but less than 40,625.00 738.10 40,625.00 or more but less than 45,520.00 798.60 45,520.00 or more but less than 50,000.00 907.50 For every 1,000.00 or fraction thereof in excess of 50,000.00 6.05 At a rate not exceeding fifty five percent (55%) of one percent (1%) in excess of 2,000,000 (h) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of (not exceeding P55.00) per peddler annually. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt from the peddler's tax herein imposed. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. (i) On operators of coffee, rice & corn millers. Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum Less than Php5,000.00 Php110.00 5,001.00 or more but less than 10,000.00 165.00 10,001.00 or more but less than 15,000.00 220.00 15,001.00 or more but less than 20,000.00 275.00 20,001.00 or more but less than 30,000.00 330.00 30,001.00 or more but less than 50,000.00 385.00 For every P5,000.00 in excess of P50,000.00 5.50 An annual tax on the privilege to operate a rice mill or corn mill shall be imposed on operators as follows: a) Rice Mill (Baby kono type) P1,000.00/annum b) Rice Mill (Kono type) P2,000.00/annum c) Rice Mill (Kiskisan type) P550.00/annum (j) Taxes to be imposed on cockpit and cockpit personnel: a. Tax on Cockpit P10,000.00/annum b. Bet taker 500.00/annum c. Gaffer 500.00/annum d. Referee 500.00/annum e. Cashier 500.00/annum Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P11,500.00. ARTICLE B Other Taxes on Business Tax on Mobile Traders SECTION 1. Definition. When used in this Article a Mobile Trader is a person, who either for himself or commission, travels from place to place and sells his goods or sells and offers to deliver the same, using a vehicle. Subsumed in this definition are rolling stores, portable stores, and similar arrangements. SECTION 2. Imposition of Tax. There is hereby imposed an annual tax at the rate of one percent (1%) on the gross receipts of Mobile Traders. SECTION 3. Time of Payment. The tax shall be paid upon the issuance of the Mayor's Permit to do business in the Municipality. SECTION 4. Administrative Provisions . (a) The Municipal Treasurer shall determine the taxable gross receipts by applying the Presumptive Income Level Technique provided in this Code, and thereafter assess and collect the tax due. SECTION 5. Tax on Operators of Public Utility Vehicles . Imposition of Tax. There is hereby imposed a tax on operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises: Kind of Public Utility Amount of Tax per Annum Air-conditioned buses Php1,500.00 per unit Buses without air conditioning 1,250.00 per unit Mini buses 1,000.00 per unit Taxis 750.00 per unit Jeepneys/multicabs/vans 500.00 per unit SECTION 6. Time of Payment. The tax shall be paid within the first twenty (20) days of January of each year. SECTION 7. Tax on Ambulant and Itinerant Amusement Operators . Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas, fairs, and similar occasions at the following rates: CAacTH Type of Amusement Amount of Fee (Tax) Circus, carnivals, or the like per day P5,000.00 for two to five (5) days, plus P22.00 per day thereafter Parlor Games (Pakyaw system) Php60,000.00 (1 month) Merry-Go-Round, roller coaster, ferris wheel, swing, shooting gallery and other similar contrivances per day 165.00 per ride (or booth) for the first five (5) days, plus P16.00 per day thereafter Sports contests, flat races, acrobatic exhibitions, and similar shows, per day Php500.00 per day Time of Payment. The tax herein imposed under Section 7 shall be payable before engaging in such activity. SECTION 9. n Tax on Mining Operations . Definitions . When used in this Section: (a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. (c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate. SECTION 10. Imposition of Environmental Protection Fee . There is hereby levied an environmental protection fee for mining operations. Trucks Capacity Loading Sand and Gravel: Amount of Fee: (a) 3 cubic meter and below P150.00 (b) 3.1 cubic meter to 5.0 cubic meter P200.00 (c) 5.1 cubic meter to 10 cubic meter P350.00 (d) 10.1 cubic meter and above P500.00 SECTION 11. Payment of Road Restoration Fee . A road restoration fee in the amount of Ten Thousand Pesos (P10,000.00) shall be collected annually from all operators of trucks hauling sand and gravel passing through designated routes within the territorial jurisdiction Municipality. SECTION 12. Situs of the Tax. Payment of the tax shall be made to this municipality which has jurisdiction over the mining area. SECTION 13. Exclusion. Extraction of the following are excluded from the coverage of the tax levied herein: (a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources; (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 14. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. SECTION 15. Administrative Provisions . a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, cancellation and others are recorded. b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed. c) The tax on mining companies shall be levied on their gross receipts for the preceding year, as follows: For mining companies which exclusively operate for the extraction of minerals metallic or non-metallic, the tax rate shall not exceed two percent (2%) of their gross receipts pursuant to Section 143 (h) of the Local Government Code. For mining companies whose operations include the processing of extracted minerals to finished products shall be taxed on their gross receipts pursuant to Section 143 (a) of Local Government Code. d) Liability for Real Property Tax. Any person, grantee, concessionaire who shall undertake and execute mining operations (exploration development and commercial utilization) of certain mineral deposits existing within the mining area shall be subject/liable to real property tax. e) Payment of Mayor's Permit and Other Regulatory Fees. Mayor's Permit and other regulatory fees shall be collected before the start of the mining operation of a mining company pursuant to Sections 147 and 151 of the LGC and as implemented under this revenue code. SECTION 16. Tax on Forest Concessions and Forest Products . Definitions . When used in this Code: (a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, scenic, historical, recreational, and geologic resources in forest lands. (b) Forest Lands include the public forest, the permanent forest or the forest reserves, and forest reservations. SECTION 17. Imposition of Tax. There is hereby imposed a tax on forest concessions and forest products at a rate of three percent (3%) of the annual gross receipts of the concessionaire during the preceding year. SECTION 18. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. ARTICLE C Exemption SECTION 1. Exemption. Business engaged in the production, manufacture, refining, distribution of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed under Article A and Article B. ARTICLE D Situs of Tax SECTION 1. Situs of Tax. For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be observed: 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The Municipality or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another Municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. 2. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4. Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agribusiness, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. (a) Sales Allocation 1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the Municipality where the same is located. 2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office. 3. along with the sale made by said principal office and the tax shall accrue to the Municipality where said principal office is located. 4. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the Municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the Municipality where the factory, project office, plant or plantation is located. The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for. 5. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: Sixty percent (60%) to the Municipality where the factory is located; and Forty percent (40%) to the Municipality where the plantation is located. 6. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. 6. n The foregoing sales allocation under par. (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. 7. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. 8. All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the dais factory shall be taxable by this municipality along with the sales made in the principal office. (b) Port of Loading the Municipality where the port of loading is located shall not levy and collect the tax imposable under Article A, Chapter 2 of this Ordinance unless the exporter maintain in said Municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. (c) Route Sales sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. ARTICLE E Payment of Business Taxes SECTION 1. Payment of Business Taxes . (a) The taxes imposed under Chapter II of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided for under Chapter II of this Code any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Chapter II of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2A.01 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. SECTION 2. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 3. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. The Sangguniang may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 4. Administrative Provisions . (a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed under the pertinent Article. (b) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this municipality. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. (c) Invoices or Receipt. All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) Sworn Statement of Gross Receipts or Sales .Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based or through presumptive income level. (e) Submission of Certified Income Tax Return Copy . All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (f) Issuance of Certification. The Municipal Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of One Hundred Fifty Pesos only (P150.00) (g) Transfer of Business to Other Location. Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax during the period for which the payment of the tax was made. (h) Retirement of Business . (1) Any person natural or juridical, subject to the tax on business under this Revised Revenue Code shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: (a) The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the baddress of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business; (b) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and (c) In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor's permit therefor. (2) In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. (3) The permit issued to a business retiring or terminating its operation shall be surrendered to the Local Treasurer who shall forthwith cancel the same and record such cancellation in his books. (i) Death of Licensee .When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. ARTICLE F Presumptive Income Level SECTION 1. Presumptive Income Level. For every tax period, the Treasurer's Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. SECTION 2. The Presumptive Income Level (PIL) of gross receipts shall be used to validate the gross receipts declared by taxpayers and/or for establishing the taxable gross receipts where no valid data is otherwise available. CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 1. Mayor's Permit. All persons are required to obtain a Mayor's Permit for the privilege of conducting business within the municipality. SECTION 2. Imposition of Fee . There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the Municipality. The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for. For purpose of the Mayor's Permit Fee, the following Philippine categories of business sizes are hereby adopted: Enterprise Scale Asset Limit Workforce Micro-Industry P150,000 and below Regardless Cottage Industries Above P150,000 to P1.5M Less than 10 Small-Scale Industries P1.5M to P15M 10-99 Medium-Scale Industries P15M to P60M 100-199 Large-Scale Industries Above P60M 200 or more The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee. (a) On business subject to graduated Fixed Taxes the amount of Mayor's Permit fee per annum shall be as follows: Business Classification/Category Php/Rate of Fee 1. On Manufacturers/Importers/Producers 100.00 Micro-Industry Cottage Industries 300.00 Small-Scale Industries 500.00 Medium-Scale Industries 1,000.00 Large-Scale Industries 2,000.00 2. On Banks Rural, Thrift and Savings Banks 1,000.00 Commercial, Industrial and Development Banks 3,000.00 Universal Banks 5,000.00 3. On Other Financial Institutions Small 1,000.00 Medium 3,000.00 Large 5,000.00 4. On Contractors/Service Establishments Micro-Industry 100.00 Cottage Industry 300.00 Small-Scale Industry 500.00 Medium-Scale Industry 1,000.00 Large-Scale Industry 2,000.00 5. On Wholesalers/Retailers/Dealers or Distributors Micro-Industry 100.00 Cottage Industry 300.00 Small-Scale Industry 500.00 Medium-Scale Industry 1,000.00 Large-Scale Industry 2,000.00 6. On Trans-loading Operations Medium 2,000.00 Large 4,000.00 7. Other Businesses Micro-Industry 100.00 Cottage Industry 200.00 Small-Scale Industry 400.00 Medium-Scale Industry 800.00 Large-Scale Industry 1,000.00 8. Business of Retailing Liquid Petroleum Products Section 9 of DOE DC No. 2003-011-10: CERTIFICATE OF COMPLIANCE. The DOE, through the OIMB, shall issue a Certificate of Compliance upon the complete submission of and full compliance by the Retail Outlet owner and/or operator with the requirements provided in the foregoing Sections of this Rule. No Retail Outlet shall operate until a Certificate of Compliance is secured from the DOE. The owner and/or operator shall be deemed to be engaged in the ILLEGAL TRADING of Liquid Petroleum Products if he/she operates without the Certificate of Compliance and/or violates any of the foregoing Sections . 9. Special Mayor's Permit Fee for Gasoline Stations 5,000.00 Retailers in foreign liquors 200.00 Wholesalers in foreign liquors 500.00 Retailers in domestic liquors 150.00 Wholesalers in domestic liquors 200.00 Retailers of distilled spirits 200.00 Wholesalers of distilled spirits 300.00 Retailers of fermented liquors 200.00 Wholesalers of fermented liquors 300.00 Tobacco dealers Retailers of manufactured tobacco 500.00 Wholesalers of manufactured tobacco 700.00 Retailers of cigarettes 500.00 Wholesalers of cigarettes 700.00 Amusement places 700.00 Night and Day Club 1,000.00 Karaoke/Videoke Bar 500.00 SECTION 3. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 4. Administrative Provisions . (a) Supervision and control over establishments and places. The Municipal Mayor shall have the power to supervise and regulate all establishments and places where business is conducted. He shall prescribe rules and regulations as may be necessary to maintain peaceful, healthy, and sanitary conditions in the municipality. Provided, that the operation of Night Clubs, Videoke Bar, or Karaoke Bar shall not be allowed near schools, residential areas, public buildings, and places devoted to religious worship. (b) Application for Mayor's Permit: False Statement. An application for a Mayor's Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. 1. For a newly-started business a. Location sketch of the new business b. Department of Trade and Industry (DTI) Registration Certificate with Approved Application Forms, in case of single proprietorship c. Securities and Exchange Commission (SEC) Registration and Articles of Incorporation and By-Laws, in case of partnership or corporation d. A certificate attesting to the tax exemption if the business is exempt e. Certification from the officer in charge of the zoning that the location of the new business is in accordance with zoning regulations f. Tax clearance showing that the applicant has paid his tax obligations to the municipality g. Barangay clearance/proof of filing (in case of non-issuance of barangay clearance within seven (7) working days from date of filing a Mayor's Permit may be issued to the applicant h. Three (3) passport size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager i. Health certificate for all food handlers, and those required under Chapter IV, Art. D of this Revenue Code j. Community Tax Certificate k. Contract of Lease, if leasing 2. For renewal of existing business permits a. Previous year's Mayor's permit b. Copies of the annual or quarterly tax payments c. Copies of all receipts showing payment of all regulatory fees as provided for in this Code d. Certificate of tax exemption from local taxes or fees, if exempt e. Audited Financial Statement prescribed by the Bureau of Internal Revenue for the next preceding year f. BIR Registration Certificate g. Barangay Clearance h. Declaration of previous year's gross sales/receipts Upon submission of the application, it shall be the duty of the proper authorities to verify if other Municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revised Revenue Code and other Municipal tax ordinances. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. A Mayor's Permit shall not be issued to: 1. Any person who previously violated an ordinance or regulation governing permits granted; 2. Any person whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; 3. Any person who has unsettled tax obligation, debt or other liability to the government; or 4. Any person who is disqualified under any provision of law or ordinance to establish or operate the business applied for. A Mayor's permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of activity or business. (c) Issuance of Permit; Contents .Upon approval of the application of a Mayor's Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor's Permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.;location of the business; date of issue and expiration of the permit; and other information as may be necessary. The Municipality shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon the payment of Three Hundred Pesos (P300.00). (d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. (e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (f) Revocation of Permit. The Mayor's Permit may be revoked any of the following grounds: 1. When a person doing business under the provisions of this Revenue Code violates any of its provisions 2. When the person refuses to pay an indebtedness or liability to the municipality 3. When the person abuses his privilege to do business to the injury of the public moral or peace; or 4. When a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute. 6. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that may be imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise of the person whose privilege is revoked, until restore by the Sangguniang Panlungsod. SECTION 5. Rules and Regulations on Certain Establishments . (a) On restaurants, cafes, cafeterias, carinderias ,eateries, food caterers, ice cream and other refreshment parlors, soda fountain bars, no owner of said establishments shall employ any cook, or food dispenser without a Food Handler's Certificate from the Municipal Health Officer, renewable every six (6) months. (b) Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or ordinances. (c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer. ARTICLE B Fees for Sealing and Licensing of Weights and Measures SECTION 1. Implementing Agency . The Municipal Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. SECTION 2. Sealing and Testing of Instruments of Weights and Measures . All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be Municipal Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, That all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. SECTION 3. Imposition of Fees . Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed annually and pay therefor to the Municipal Treasurer the following fees: KINDS OF SEALING AND WEIGHING INSTRUMENTS AMOUNT OF FEE (a) For sealing linear metric measures: Not over one (1) meter 50.00 Measure over one (1) meter 75.00 (b) For sealing metric measures of capacity: Not over ten (10) liters 50.00 Over ten (10) liters 75.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kgs. 75.00 With capacity of more than 30 kgs. But not more than 300 kgs. 100.00 With capacity of more than 300 kgs./but not more than 3,000 kgs. 150.00 With capacity of more than 3,000 kgs. 200.00 (d) For sealing apothecary balances of precision 30.00 (e) For sealing scale or balance with complete set of weights For each scale or balance or other balance with complete set of weights for use therewith 30.00 For each extra weight 30.00 For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, and addition service charge of P100.00 for each instrument shall be collected. SECTION 4. Payment of Fees and Surcharge . The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees therefor paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 5. Place of Payment. The fees herein levied shall be paid in Municipality/the municipality where the business is conducted by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the Municipality/municipality where he maintains his residence. SECTION 6. Exemptions . All instruments for weights and measures used in government work of or maintained for public use by any instrumentality of the government shall be tested and sealed free. Dealers of weights and measures instruments intended for sale. SECTION 7. Administrative Provisions . The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his deputies. The Municipal Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and Technology. The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. 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 Municipal Treasurer in the presence of the Municipal Auditor or his representative. SECTION 8. Fraudulent Practices Relative to Weights and Measures . The following acts related to weights and measures are prohibited: for any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; for any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; for any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weight or measure has been fully rested, calibrated, sealed or inspected; for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; for any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; for any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the, purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; for any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefor has expired and has not been renewed in due time; for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; for any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; for any person to fraudulently give short weight or measure in the making of a scale; for any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or for any person to procure the commission of any such offense abovementioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments. SECTION 9. Penalties . Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (1) of Section 8 shall, upon conviction, be subject to a fine of not less than Two hundred pesos (P200.00) but not more than One thousand pesos (P1,000.00) or by imprisonment of not more than one (1) year, or both, upon the discretion of the court. Any person who shall violate the provisions of paragraph of (g) of Section 3K.06 for the first time shall be subject to fine of not less than Five hundred pesos (P500.00) or by imprisonment of not less than one (1) month but not more than five (5) years, or both, upon the discretion of the court. The owner-possessor or user of instrument of weights and measure enumerated in paragraphs (h) to (k) of Section 3K.06 shall, upon conviction, be subject to a fine of not less than Three hundred pesos (P300.00) or imprisonment not exceeding one (1) year, or both, upon the discretion of the court. ARTICLE C Building Permits SECTION 1. Imposition of Fee . There shall be collected from each applicant for a building permit fees pursuant to Department Order 155, Series of 1992 dated September 25, 1992, of the Department of Public Works and Highways. SECTION 2. Time and Payment. The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Mayor. SECTION 3. Administrative Provisions . In order to obtain a building permit, the applicant shall file an application therefor in writing and on the prescribed form with the Office of the Mayor/Building Official. Every application shall provide the following information: (1) A description of the work to be covered by the permit applied for; (2) Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT and/or copy of the contract of lease over the lot if the applicant is not the registered owner; (3) The use or occupancy for which the proposed work is intended; (4) Estimated cost of the proposed work. SECTION 4. Building Permit Fees and Other Tariff Requirement Rates shall be paid on the following constructions: BUILDING PERMIT RESIDENTIAL COMMERCIAL INDUSTRIAL Line and grade Php50.00 Php100.00 Php100.00 Building Php20.00 Php60.00 Php60.00 Plumbing Php100.00 Php150.00 Php150.00 Electrical Minimum (3-outlet) Php150.00 Minimum (5-outlet) Php300.00 Minimum (5-outlet) Php300.00 Php50.00/additional outlet Php75.00/additional outlet Php75.00/additional outlet Mechanical (rice mill) Area x Php5.00/sq.m. Area x Php15.00/sq.m. Area x 15.00/sq.m. Other Miscellaneous Excavation (building) Php15.00/cum Fencing Php10.00/cum Php15.00/cum Php15.00/LM Php10.00/LM Php15.00/LM 1. Stockpile Php200.00/month 2. Demolition Permit Php300.00/unit 3. Streamer Php100.00/unit 4. Certificate of Occupancy Cost of Building Php50,000.00 Free Php100,000.00 Php150.00 Php200,000.00 Php300.00 Php300,000.00 Php450.00 Php500,000.00 Php750.00 Over Php500,000.00 Php1,000.00 To be submitted together with such application are at least five sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans, and by licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Building Official. SECTION 5. Penal Provisions . It shall be unlawful for any person, firm or corporation, to erect, construct, enlarge, alter, repair, move, improve, remove, convert, demolish, equip, use, occupy, or maintain any building or structure or cause the same to be done contrary to or in violation of any provision of the Building Code. Any person, firm or corporation, who shall violate any of the provisions of the Code and/or commit any act hereby declared to be unlawful shall upon conviction, be punished by a fine not more than twenty thousand pesos or by imprisonment of not more than two years or by both: Provided, that in case of a corporation, firm, partnership or association, the penalty shall be imposed upon its official responsible for such violation and in case the guilty party is an alien, he shall immediately be deported after payment of the fine and/or service of sentence. ARTICLE D Permit Fee for Zoning/Locational Clearance SECTION 1. Imposition of Fee . There shall be collected the following fees for the issuance of zoning/locational clearance. PARTICULAR AMOUNT OF FEE (Per HLURB 2010 Schedule of Fees) I. ZONING/LOCATIONAL CLEARANCE A. Residential Structures: Single or detached, the project cost of which is : 1. P100,000 and below P240 2. Over 100,000 to P200,000 P480 3. Over P200,000.00 P600 + (1/10 of 1% in excess of P200,000.00) B. Apartments/Townhouses 1. P500,000 and below P1,200 2. P500,000 to 2Million P1,800 3. Over 2Million P3,500 + (1/10 of 1% of cost in excess of 2M regardless of the number of doors) C. Dormitories 1. 2Million and below P3,000 2. Over 2Million P3,000 + (1/10 of 1% of cost in excess of P2M regardless of the number of doors) D. Institutional, project cost of which is: 1. Below 2Million P2,400 2. Over 2Million P2,400 + (1/10 of 1% of cost in excess of P2M) E. Commercial, Industrial, Agro-Industrial project Cost of which is: 1. Below P100,000 P1,200 2. Over 100,000-P500,000 1,800 3. Over 500,000-P1M 2,400 4. Over P1M-P2M 3,600 5. Over 2Million P6,000 + (1/10 of 1% of cost in excess of P2M) F. Special Uses/Special Projects (Gasoline Station, Cell towers and Cell Site, Slaughter House, Treatment Plant, Mall, etc.) 1. Below 2Million P12,000 2. Over 2Million P12,000 + (1/10 of 1% of cost in excess of P2M) G. Alteration/Expansion (affected areas/cost of Expansion only) same as on original application II. SUBDIVISION AND CONDOMINIUM PROJECTS (under Presidential Decree No. 957) A. Approval of Subdivision Plan (including Town Houses) 1. Preliminary Approval and Locational Clearance (PALC)/Preliminary Subdivision Development Plan (PSDP) P300/ha. or a fraction thereof Inspection fee P1,200/ha. regardless of density 2. Final Approval and Development Permit 2,400/ha. regardless of density Additional Fee on Floor Area of houses & building sold with lot P2.40/sq. m. Inspection Fee (Projects already inspected to PALC application may not be charged inspection fee) 1,200/ha. regardless of density 3. Alteration of Plan (affected areas only) Same as Final Approval & Development Permit 4. Certificate of Registration Processing Fee P2,400 5. License to Sell (per saleable lot) P180 Additional Fee on Floor Area of houses & building sold with lot P12/sq. m. Inspection Fee (Projects already inspected to PALC application may not be charged inspection fee) P1,200/ha. regardless of density 6. Certification of Completion Certificate Fee P180 Processing Fee 2,400/ha. regardless of density 7. Extension of Time to develop P420 Inspection Fee (Affected/unfinished areas only) 1,200/ha. regardless of density B. Approval of Condominium Project Final Approval and Development Permit 1. Processing Fee a. Land Area P6/sq. m. b. No. of Floors 240/floor c. Building Areas 4.80/sq. m. Inspection fee P14.40/sq. m. of GFA 2. Alteration of Plan (affected areas only) Same as Final Approval & Dev't Permit 3. Conversion (affected areas only) Same as Final Approval & Dev't. Permit 4. Certificate of Registration Processing Fee P2,400.00 5. License to Sell a. Residential (saleable areas) P14.40/sq. m. b. Commercial/Office (saleable areas) P30/sq. m. 6. Extension of Time to Develop Processing Fee P420 Inspection Fee (affected/unfinished areas only) P14.40/sq. m. of GFA 7. Certificate of Completion P180 Certificate Fee P14.40/sq. m. of GFA Processing Fee C. Project under BP 220 a. Subdivision 1. Preliminary Approval and Locational Clearance (PALC) a. Socialized housing P75/ha. b. Economic housing P180/ha. Inspection Fee a. Socialized housing P200/ha. b. Economic housing P600/ha. 2. Final Approval and Development Permit Processing Fee: a. Socialized housing P500/ha. b. Economic housing P1,200/ha. Inspection Fee: a. Socialized housing P200/ha. b. Economic housing P600/ha. (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration on plans (affected areas only) (Same as final approval & Dev't. Permit) 4. Building permit (floor area of housing unit) P6/sq. m. 5. Certificate of Registration Application Fee a. Socialized housing P350/ha. b. Economic housing P600/ha. 6. License to Sell (per saleable lot) a. Socialized housing P20/lot b. Economic housing P60/lot (Additional fee on floor area of houses/building sold with lot) P2/sq. m. Inspection Fee a. Socialized housing P200.00/ha. b. Economic housing P600.00/ha. 7. Extension of Time to Develop Filing Fee a. Socialized housing P350 b. Economic housing P420 Inspection fee (affected/unfinished areas only) a. Socialized housing P200/ha. b. Economic housing P600/ha. 8. Certificate of Completion Certification Fee a. Socialized housing P150 b. Economic housing P180 Processing Fee a. Socialized housing P200/ha. b. Economic housing P600/ha. 9. Occupancy Permit Inspection Fee (saleable floor area of the housing unit) P2.40/sq. m. a. Socialized housing P5/sq. m. b. Economic housing P6/sq. m. b. Condominium 1. Preliminary Approval and Locational Clearance P600 2. Final Approval & Development Permit a. Total Land Area P6/sq. m. b. Number of Floor P120/floor c. Building Area P2.40/sq. m. of GFA Inspection Fee P2.40/sq. m. of GFA 3. Alteration of Plant (affected area only) Same as Final Approval & Dev't. Permit 4. Certificate of Registration P600 5. License to Sell P6/sq. m. 6. Extension of Time to Develop P420 Inspection Fee (FAx P2x% of remaining dev't. cost) P2.40/sq. m. of saleable area 7. Certificate of Completion P180 Certification Fee P3.60/sq. m. of GFA Processing Fee D. Approval of Industrial/Commercial Subdivision 1. Preliminary Approval and Locational Clearance P3.60/ha. Inspection Fee P1,200/ha. regardless of location 2. Final Approval and Development Permit P6,000/ha. regardless of location Inspection Fee P1,200/ha. regardless of location (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plant (affected area only) Same as Final Approval & Dev't. Permit 4. Certificate of Registration P2,400 5. License to Sell P2.40/sq. m. of land area P1,200/ha. regardless of location Inspection fee P420 6. Extension of Time to Develop P1,200/ha. Inspection Fee (affected/unfinished areas only) P420/ha. regardless of location 7. Certificate of Completion Industrial P600/ha. regardless of location Commercial E. Approval of Farm lot Subdivision 1. Preliminary Approval and Locational Clearance Inspection Fee P240/ha. 2. Final Approval and Development Permit P600/ha. Inspection Fee P1,200/ha. (Projects already inspected for PALC application may not be charged with inspection fee) P600/ha. 3. Alteration of Plan (affected area only) 4. Certificate of Registration P2,400 5. License to Sell P600/lot Inspection Fee P1,200/lot 6. Extension of Time to Develop P420 Inspection Fee (affected/unfinished areas only) P1,200/ha. 7. Certificate of Completion Certification Fee P180 Processing Fee P1,200/ha. F. Approval of Memorial Park/Cemetery Project/Columbarium 1. Preliminary Approval and Locational Clearance (PALC) a. Memorial Projects P600/ha. b. Cemeteries P240/ha. c. Columbarium P3,000/ha. Inspection Fee a. Memorial Projects P1,200/ha. b. Cemeteries P600/ha. c. Columbarium P14.40/sq. m. of GFA 2. Final Approval and Development Permit a. Memorial Projects P2.40/sq. m. b. Cemeteries P1.20/sq. m. c. Columbarium P240/floor P4.80/sq. m. of GFA P6/sq. m. of Land Area Inspection fee (Project already inspected for PALC application may not charged inspection fee) d. Memorial Projects P1,200/ha. e. Cemeteries P600/ha. f. Columbarium P14.40/sq. m. of GFA 3. Alteration Fee Same as Final Approval & Dev't. Permit 4. Certificate of Registration P2,400 5. License to Sell a. Memorial Projects P60/2.5. sq. m. - Apartment type P24/unit b. Cemeteries P24/tomb c. Columbarium P60/vault Inspection Fee P1,200/ha. a. Memorial Projects P600/ha. b. Cemeteries - c. Columbarium P420 6. Extension of Time to Develop Inspection Fee (affected/unfinished areas only) P1,200/ha. a. Memorial Projects P600/ha. b. Cemeteries P14.40/sq. m. of the remaining c. Columbarium GFA 7. Certificate of Completion Certificate Fee P180 Processing Fee a. Memorial Projects P1,200/ha. b. Cemeteries P600/ha. c. Columbarium P4.80/sq. m. of GFA G. Other Transactions/Certifications A. Application/Request for: 1. Advertisement Approval P600 2. Cancellation/Reduction of Performance P2,400 Bond P2,400 3. Lifting of Suspended Licenses to Sell P180 4. Exemption from Cease and Desist Order P1,200 5. Clearance to Mortgage P2,400 6. Lifting of Cease and Desist Order P1,200 7. Change of Name/Ownership P1,200 8. Voluntary cancellation of CR/LS 50% of assessed current processing fees including inspection fee. 9. Revalidation of/Renewal of Permit (Condominium) B. Other Certification 1) Zoning Certification P5,600/ha. 2) Certification of Town Plan/Zoning P180 Ordinance Approval P180 3) Certification of New Rights/Sales P180 4) Certificate of Registration (form) P180 5) License to Sell (form) 6) Certificate of Creditable Withholding Tax (maximum of 5 lots per certificate) P180 7) Others, to include: a. Availability to records/public request P240 b. Certificate of "No Records on File" P240 c. Certificate of with or without CR/LS P240 d. Certified xerox copy of documents ( report size ) - Document of five (50 pages or less P36 - Every additional page P3.60 a. Photo copy of documents P2.40 b. Other not listed above P180 H. Registration of Dealers/Brokers/Salesmen A. Dealers/Brokers P600 B. Salesmen/Agents P240 I. Homeowners Associations 1. Registration of HAO Examination/Registration Articles of Incorporation P780 By-Laws P780 Books P240 2. Amendments Articles of Incorporation P600 By-laws P600 3. Dissolution of Homeowners Association P600 4. Certification of the new set of officers P420 5. Other Certifications P180 Inspection Fee (CMP Project) P600/ha. J. Legal Fees A. Filing Fee P1,200 B. Additional Fee for Claims (for refund, damages, Attorney's fees, etc.) P144 1. Not more than P20,000.00 P480 2. More than P20,000.00 but less than P80,000.00 P720 3. P80,000.00 or more but less than P100,000.00 P1,200 4. P100,000 or more but less than P150,000 P6 5. For each P1,000 in excess of P150,000 C. Motion for reconsideration P500 D. Petition for Review P2,400 E. Prayer for Cease and Desist Order P1,000 F. Pauper-litigants are exempt from payment of legal fee 1. Those whose gross income is not more than P6,000 per month and residing within M.M. 2. Those whose gross income is not more than P4,000 per month and residing outside M.M. 3. Those who do not own real property G. Government agencies and its instrumentalities are exempted from paying legal fees H. Local government & government-owned and controlled corporations with or without independent charters are not exempted paying legal fees K. UPLC Legal Research Fee Computation of Legal Research Fee for the University of the Philippines Law Center (UPLR) remains at One Percent (1%) of every fee charged but shall in No Case be Lower than P10.00 . L. Research/Service Fee (50% discount for students) A. 1. Photocopy (Maps: subdivisions/condominium plans; presentation size) For photocopy 2. Hard copy from Diskettes (License to Sell date) P600/USB; additional P50 for rush job 3. Electronic File (License to Sell available date) 4. Electronic File (Land Use Maps available) 5. Certified True Copy Map (Land Use Plan) B. Sale of Forms, Publication, etc. 1. Pro forma Articles of Incorporation and By-laws 2. Books and other HLURB publications* For xerox a. CLUP Guidebooks: Volume I A Guide to CLUP Preparation Volume II A Guide to Sectoral Studies in the CLUP Preparation P480 Volume III GIS Cookbook P600 Volume IV Planning Strategically P540 Volume V Model Zoning Ordinance P240 b. PD 957 For xerox c. BP 220 P240 d. Amendments Rules for HOA Registration and Supervision P240 P180 e. Framework for Governance for HOA P120 f. 2009 Rules for Procedures P120 SECTION 2. Time of Payment. The fees in this Article shall be paid to the Municipal Treasurer. SECTION 3. Administrative Provision. The Municipal Mayor shall administer the provisions of this Article and other existing ordinances, executive orders and laws relating to and governing approval of subdivision plans. ARTICLE E Permit Fees on Tricycle Operation SECTION 1. Definitions . When used in this Article: (a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the former having a total of four wheels, otherwise known as the motorela. (b) Tricycle Operators are persons engaged in the business of operating tricycles. (c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. (d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. (e) Zone is a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may operate without a fixed origin and destination. SECTION 2. Imposition of Fees . There shall be collected an annual fee in the amount of Five Hundred Pesos (P500.00) for the operation of tricycle-for-hire. Other fees on tricycle operations: PARTICULAR Amount of Fee 1. Filing fee For the first two (2) units P300.00 For each additional unit 150.00 2. Fare adjustment fee for fare increase 100.00 3. Filing fee for amendment of MTOP 200.00 SECTION 3. Time of Payment. (a) The fee shall be paid to the Municipal Treasurer upon application or renewal of the permit. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. SECTION 4. Administrative Provisions . (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's Permit (MTOP) from the Sanggunian. (b) The Sangguniang Bayan of this municipality shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service. 2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the Municipality unless the applicant is in possession of units with valid registration papers form the Land Transportation Office (LTO). 3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents. 4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. 5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan. 6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceeds forty (40) KPH. The Sangguniang Bayan may provide exceptions if there is no alternative route. 7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e. ,service is rendered upon demand and without a fixed route within a zone. (c) The Sangguniang may impose a common design and color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer. The official rate to be initially adopted shall be a minimum fee of seven pesos (P7.00) plus fifty Centavos (P0.50) per km. in excess of four (4.0) km. distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Bayan. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (d) The zones must be within the boundaries of this municipality. The existing zones which covers the territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. (e) For the purpose of this Article, a Municipal Tricycle Operator's Permit Regulatory Board is hereby created as follows: SB Member (Chair, Committee on Transportation) as Chairman Municipal Treasurer PNP General Services Officer Sanitary Officer (f) The Municipal Treasurer shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. ARTICLE F Permit Fee on Pedaled Tricycle/Pedicab SECTION 1. Imposition of Fee . There shall be collected from the owner of pedaled tricycle/pedicabs operated within the Municipality, a permit fee of one hundred fifty pesos (P150.00) per annum. SECTION 2. Time of Payment. The imposed herein shall be due on the first day of January and payable to the Municipal Treasurer within the first twenty (20) days of January of every year. For pedaled tricycle acquired after the first twenty (20) days of January, the permit fee shall be paid without the penalty within the first twenty (20) days of the quarter following the date of purchase. SECTION 3. Administrative Provisions . (a) A sticker shall be provided by the LGU through the Municipal Treasurer's Office at a reasonable amount to cover the cost of the sticker and other related costs. (b) The Municipal Treasurer shall keep a register of all pedaled tricycles containing information such as the make and brand of the tricycle, the name and address of the owner and the number of the permit plate. ARTICLE G Permit Fee for Cockpit Owners/Operators/Licenses Promoters and Cockpit Personnel SECTION 1. Definitions . When used in this Article: a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. b) Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both. c) Gaffer (Taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. d) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. SECTION 2. Imposition of Fees . There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: (a) From the owner/operator/licensees of the cockpit: PARTICULAR Amount of Fee (a) For the owner/operator/licensee of the cockpit: 1. Application and filing fee P1,000.00 2. Annual cockpit permit fee P3,000.00 (b) From cockpit personnel: 1. Promoters/hosts P300.00 2. Pit Manager P300.00 3. Referee P300.00 4. Bet taker/ "Kristo" / "Llamador" P300.00 5. Bet Manager/ "Maciador" / "Kasador" P300.00 6. Cashier P300.00 7. Derby Matchmaker P300.00 8. Gaffer P300.00 9. Dressing crew P300.00 10. Gate cashier P300.00 11. Janitor P200.00 SECTION 3. Time and Manner of Payment. (a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. (b) The cockpit registration fee is also payable upon application for a permit before a cockpit can operate and within the first twenty days of January of each year in case of renewal thereof, January 20. (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit. SECTION 4. Administrative Provisions . (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this Municipality. (c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made in accordance with existing ordinances, building laws, and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. (e) Upon payment of the fees herein imposed and a resolution from the Sangguniang Bayan allowing the operation of the cockpit, the corresponding Mayor's Permit shall be issued. SECTION 5. Applicability Clause . The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE H Special Permit Fee for Cockfighting SECTION 1. Definitions . When used in this Article: (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada ," or its equivalent in different Philippine localities. (b) Local Derby is an invitational cockfight participated in by gamecockers or cockfighting "afficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting "afficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 2. Imposition of Fees . There shall be collected the following fees per day for cockfighting: KINDS OF COCKFIGHTING EVENTS Amount of Fee (a) Special cockfights (Pintakasi) P1,500.00 Regular and Pintakasi P50.00 per engagement/sultada (b) Special Derby Assessment for Promoters: Two-cock Derby P2,000.00 Three-cock Derby P3,000.00 Four-cock Derby P4,000.00 Five-cock Derby P5,000.00 Derby P100.00 per engagement/sultada Entrance Fee in every operation of not more than Php100.00 and shall remit the 30% of the total gate receipts to the Municipal Treasury SECTION 3. Exclusions . Regular cockfights i.e. ,those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. SECTION 4. Time and Manner of Payment. The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 5. Administrative Provisions . (a) Holding of cockfights .Except as provided in this Article, cockfighting shall be allowed in this Municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during Municipal agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day),June 12 (Philippine Independence Day),November 30 (National Heroes Day),Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes .Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans," or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Bayan ,in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. (c) Cockfighting officials .Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the Municipality without first securing a license renewable every year on their birth month from the Municipality where such cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed by the Municipality shall officiate in all kinds of cockfighting authorized herein. ARTICLE I Permit Fee on Occupation or Calling Not Requiring Government Examination SECTION 1. Imposition of Fee . There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination with the Municipality as follows: OCCUPATION OR CALLING Rate of Fee Per Annum (a) On employees and workers in generally considered "Offensive and Dangerous Business Establishments" P100.00 (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public P100.00 (c) On employees and Workers in food or eatery establishment P100.00 (d) On employees and workers in night or night and day establishment P100.00 (e) All occupation or calling subject to periodic inspection, surveillance and/or regulations by the Municipal Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chamber-maid, cook, criminologist, electrician, electronic technician, club/floor manager. Forensic electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant mechanic, certified "hilot," painter, musician, pianist, photographer (itinerant),professional boxer, private ballistic expert, rig driver (cochero) ,taxi, dancer, stage-performer salesgirl, sculptor, waiter or waitress and welder P100.00 SECTION 2. Exemption. All professionals who are subject to the Professional Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. SECTION 3. Person Governed. The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith: (a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: (1) Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; Ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. (2) Employees and workers in commercial establishments cinematography film storage; cold storage's or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junks shop; hardwares; pest control services; printing and publishing houses; service station; slaughter-houses; textile stores; warehouses; and parking lots. (3) Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being. (a) n Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries supermarkets; beauty salons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public. (c) Employees and workers in food or eatery establishments such as but not limited to the following: (1) Employees and workers in canteen, carinderia ,catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains; (2) Stallholders, employees and workers in public markets; (3) Peddlers of cook or uncooked foods; (4) All other food peddlers, including peddlers of seasonal merchandise. (d) Employees or workers in night or night and day establishments such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during night time. In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. (d) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the Municipality aside from those already specifically mentioned in Section P.02. SECTION 4. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees. SECTION 5. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. In case of change of ownership of the business as well as the location thereof from Municipality to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment to starts working. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permitee next following calendar. SECTION 6. Administrative Provisions . (a) The Municipal Treasurer shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purpose. (b) Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE J Registration and Transfer Fees on Large Cattle SECTION 1. Definition. For purposes of this Article, "large cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. SECTION 2. Imposition of Fee . The owner of a large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: REGISTRATION AND TRANSFER Amount of Fee (a)* For Certificate of Ownership P300.00 (b) For Certificate of Transfer of Ownership P400.00 (c) For Certificate of Private Brand P100.00 (d) Verification Fee P100.00 (e) Transport Fee P200.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 3. Time and Manner of Payment. The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. SECTION 4. Administrative Provisions . (a) Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years. (b) The ownership of large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. (c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the Municipality issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. SECTION 5. Applicability Clause . All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. ARTICLE K Fees on Impounding of Stray Animals SECTION 1. Definition. When used in this Article. (a) Astray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at-large in public or private places whether fettered or not. (b) Public Place includes national, Municipality, or barangay streets, parks, plazas, and such other places open to the public. (c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animals. (d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family. SECTION 2. Imposition of Fee . There shall be imposed the following fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places: ASTRAY ANIMALS Amount of Fee (a) Large Cattle Php1,000.00 (b) All other animals P200.00 SECTION 3. Time of Payment. The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal to its owner. SECTION 4. Administrative Provisions . (a) For purposes of this Article, the Barangay Tanods of the Municipality are hereby authorized to apprehend and impound astray animals in the Municipal corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the Municipal Hall for ten (10) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The Municipal Mayor and Municipal Treasurer shall be informed of the impounding. (b) Impounded animals not claimed within ten (10) days after the date of impounding shall be sold at public auction under the following procedures: 1. The Municipal Treasurer shall post notice for seven (7) days in conspicuous places including the main door of the Municipal Hall and the public markets. The animal shall be sold to the highest bidder. Within three (3) days after the auction sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor. 2. The owner may stop the sale by paying at any time before or during the auction sale, the impounding fees due and the cost of the advertisement and conduct of sale to the Municipal Treasurer, otherwise, the sale shall proceed. 3. The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residue over these costs shall accrue to the General Fund of the Municipality. 4. In case the impounded animal is not disposed of within the three (3) days from the date of notice of public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the poundage fees due. SECTION 5. Penalty . Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines: OFFENSES Amount of Fee (a) First offense P400/day (b) Second offense P600/day (c) For the third offense and each subsequent offense P1,000/day In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner. Owners whose animals are caught astray and incurring damages to the lives and limbs shall pay the following fines: OFFENSES Amount of Fee (a) First offense P1,500 plus actual damages (b) Second offense P2,000 plus actual damages (c) For the third offense and each subsequent offense P2,500 plus actual damages ARTICLE L Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 1. Imposition of Fees . There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment rented out in this Municipality. KINDS OF MACHINERY & EQUIPMENT Rate of Fee Per Annum (a) Hand Tractors P250.00 (b) Light Tractors P500.00 (c) Heavy Tractors P700.00 (d) Bulldozer P1,000.00 (e) Forklift P1,000.00 (f) Heavy Graders P1,000.00 (g) Light Graders P1,000.00 (h) Mechanized Thresher P250.00 (i) Cargo Truck P1,000.00 (j) Dump Truck P1,000.00 (k) Road Rollers P1,500.00 (l) Payloader P1,500.00 (m) Primemovers/Flatbeds P1,500.00 (n) Backhoe P1,500.00 (o) Rock Crusher P5,000.00 (p) Batching Plant P5,000.00 (q) Transit/Mixer Truck P3,000.00 (r) Crane P5,000.00 (s) Rice Mill Cono Type P2,500.00 Baby Cono Type P1,500.00 (t) Other agricultural machinery or heavy equipment not enumerated above P1,500.00 SECTION 2. Time and Manner of Payment. The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's permit. SECTION 3. Administrative Provisions . The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner. ARTICLE M Permit and Inspection Fee on Machineries and Engines SECTION 1. Imposition of Fee . There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules: KINDS OF MACHINERIES & ENGINES Rate of Fee Per Annum (a) Internal combustion engines 1. 5Hp and below P500.00 2. Above 5Hp P700.00 3. 10Hp and above P1,200.00 4. 15Hp and above P2,500.00 (b) Other stationary engines or machines 1. 3Hp and below P500.00 2. 5Hp and below but not lower than 3Hp P700.00 3. 10Hp and below but not lower than 5Hp P1,200.00 4. 14Hp and below but not lower than 10Hp P1,500.00 5. Above 14Hp P2,000.00 (c) Electrical generators and other machine propelled by electric motors will be levied the same rates found in subsection (1). SECTION 2. Time of Payment. The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty (20) days of January, or of every quarter as the case may be. SECTION 3. Administrative Provision. No engine or machine mentioned above shall be installed or operated within the limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article. ARTICLE N Permit Fee for the Storage of Flammable and Combustible Materials SECTION 1. Imposition of Fee . There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: KINDS OF FLAMMABLE AND COMBUSTIBLE MATERIALS Rate of Fee (a) Storage of gasoline, diesel, fuel, kerosene and similar products 1. 500 to 2,000 liters P30.00 2. 2,001 to 5,000 liters P160.00 3. 5,001 to 20,000 liters P360.00 4. 20,001 to 50,000 liters P720.00 5. Over 100,000 liters P1.00/400 Ltrs. (b) Storage of cinematographic film P__________ (c) Storage of celluloid P.20/kg (d) Storage of Calcium carbide P.20/kg 1. Less than 50 cases P.20/kg 2. 50 to 90 cases P.20/kg 3. 100 or more cases P.20 kg (e) Storage of tar, resin and similar materials 1. Less than 1,000 kls P20.00 2. 1,001 to 2,500 kls P28.00 3. 2,501 to 5,000 kls P50.00 4. Over 5,000 kls P.15/kg (f) Storage for coal deposits 1. Below 100 tons P450.00 2. 100 tons or above P5.00/ton in excess of 100 tons (g) Storage for combustible, flammable or explosive substance not mentioned above P__________ SECTION 2. Time of Payment. The fees imposed in Article shall be paid to the Municipal Treasurer upon application for his permit with the Mayor to store the aforementioned substances. SECTION 3. Administrative Provisions . (a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefor. Gasoline or naptha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. (b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefor. ARTICLE O Permit Fee for Temporary Use of Roads, Streets Sidewalk, Alleys, Patios, Plazas and Playgrounds SECTION 1. Imposition of Fee . Any person that shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in this municipality in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule: PURPOSE Rate of Fee 1. For construction P1,500.00 2. Other P500.00 For wake and other charitable, religious and educational purposes, use and/or occupancy is exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. SECTION 2. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application of the permit with the Municipal Mayor. SECTION 3. Administrative Provisions . The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee. ARTICLE P Permit Fee on Excavations SECTION 1. Imposition of Fee . There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this Municipality. A. For crossing streets with concrete pavement Amount of Fee 1. For crossing concrete pavement (roadway maximum width of 6m) Php300.00 (for purposes of water connection) Fee of Php50.00 per additional linear meter 2. For crossing and breaking concrete pavement (roadway) Minimum fee P500.00 Per square meter P500.00 3. For crossing across base of streets with Concrete pavement (boring method) for purpose of water Connection (max. of 6m) Fee of Php50.00 per additional linear meter P300.00 B. For crossing streets with asphalt pavement 1. For purpose of water connection (maximum width of 6m) P300.00 2. Additional fee of each linear meter Php50.00 3. For other purposes Php300.00-1,000.00 C. For crossing streets with gravel pavement 1. Maximum of 6m for water connection a minimum fee of Php200.00 2. Additional fee per linear meter Php50.00 3. Other purposes Php200.00-500.00 D. For crossing curbs & gutter resulting damage 1. Minimum Fee Php500.00 2. Additional Fee per linear meter Php500.00 3. Person responsible will restore the damage 4. Damage will be evaluated to determine the cost E. Excavation of earthlined canal, fishpond and common borrow per cum Php10.00 SECTION 2. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. A cash deposit in an amount equal to Five Thousand Pesos per meter shall be deposited with the Municipal Treasurer at the same time the permit is paid for other purposes other than water connection. The cash deposit shall be forfeited in favor of the Municipal Government in case the restoration to its original form of the street excavated is not made within five (5) days after the purpose of the excavation is accomplished. SECTION 3. Administrative Provisions . (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the Municipal streets of Pastrana Leyte unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation. (b) The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. (c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. ARTICLE Q Permit Fee on Circus and Other Parades SECTION 1. Imposition of Fee . There shall be collected a Mayor's Permit Fee of P300.00 per day on every circus and P200.00 for parades using banners, floats or musical instruments carried on in this Municipality. SECTION 2. Time and Manner of Payment. The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least three (3) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 3. Exemption. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 4. Administrative Provisions . (a) Any persons who shall hold a parade within this Municipality shall first obtain from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE R Permit Fee for the Conduct of Group Activities SECTION 1. Imposition of Fee . Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this Municipality shall obtain a Mayor's permit therefor for every occasion of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule: KINDS OF ACTIVITY Amount of Fee 1. Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets P500.00 2. Dances (brgy. level-350.00) P1,000.00 3. Coronation and ball P1,000.00 4. Promotional sales P1,500.00 5. Other group activities P500.00 SECTION 2. Time of Payment. The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor. SECTION 3. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 4. Administrative Provision. A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the Municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE S Permit Fee on Film-Making SECTION 1. Imposition of Fee . There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this Municipality. KINDS OF ACTIVITY Rate of Fee per Filming a. Commercial movies P5,000.00 b. Commercial advertisements P3,000.00 c. Documentary film P5,000.00 d. Videotape coverage P1,000.00 In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. SECTION 2. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit seven (7) days before location-filming is commenced. ARTICLE T Environmental Protection Fee for Hauling of Sand and Gravel SECTION 1. Definitions . When used in this Section: (a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. (c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate. SECTION 2. Imposition of Tax. There is hereby levied an environmental protection fee for trucks hauling sand and gravel passing through designated route within the Municipality. Trucks Capacity Loading Sand and Gravel: Amount of Fee: 3 cubic meter and below P150.00 3.1 cubic meter to 5.0 cubic meter P200.00 5.1 cubic meter to 10 cubic meter P350.00 10.1 cubic meter and above P500.00 SECTION 3. Payment of a Road Restoration Fee . A restoration fee in the amount of Ten Thousand Pesos (P10,000.00) shall be collected for operators of trucks hauling sand and gravel passing through designated route within the Municipality. No trucks carrying sand and gravel shall be allowed to travel within the municipality without carrying a photocopy of the official receipt evidencing payment of this fee. SECTION 4. Situs of the Tax. Payment of the tax shall be made to this municipality which has jurisdiction over the mining area. SECTION 5. Exclusion. Extraction of the following are excluded from the coverage of the tax levied herein: (a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources; (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 6. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. SECTION 7. Administrative Provisions . (a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonment, cancellation and others, are recorded. (b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed. SECTION 8. Liability to Real Property Tax. Any person, grantee, concessionaire who shall undertake and execute mining operations (exploration development and commercial utilization) of certain mineral deposits existing within the mining area shall be subject/liable to real property tax. SECTION 9. Payment of Mayor's Permit and Other Regulatory Fees . Mayor's Permit and other regulatory fees shall be collected before the start of the mining operation of a mining company pursuant to Sections 147 and 151 of the LGC and as implemented under a duly-enacted revenue code of the LGU concerned. CHAPTER IV Service Fees ARTICLE A Secretary's Fees SECTION 1. Imposition of Fees . There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this Municipality. CERTIFICATIONS AND OTHER DOCUMENTS Amount of Fee a. For every page or fraction thereof typewritten (not including the certificate and notation) P60.00 b. For each certificate of correctness (with seal of Office) written on the copy or attached thereto P60.00 c. Photocopy or any other copy produced by copying machine per page P60.00 Additional P5.00 per page in excess of one copy ASSESSORS OFFICE PROPOSED TARIFF RATES a. Verification fee Php100.00 b. Cancellation Fee (Cancellation of Annotation) Php50.00 c. Photocopy of Tax Declaration Php20.00/page d. Annotation Fee (Annotation on Tax Declaration) Php100.00 e. Certified True Copy of Tax Declaration Php100.00 f. Certification Fee Php100.00 SECTION 2. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 3. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any Municipal record or document is made. ARTICLE B Local Civil Registry Fees SECTION 1. Imposition of Fees . There shall be collected for services rendered by the Municipal Civil Registrar of this Municipality the following fees: A. Marriage Related Fees: 1) Application fee P300.00 2) License fee 50.00 3) Solemnization fee 300.00 4) Family Planning/marriage counseling fee (including certificate) Free 5) Endorsement Fee for Marriage Certificate to PSA 150.00 B. Birth Related Fees: 1) Registration of birth Free 2) Late Registration of Birth 200.00 3) Certified true copy of birth 50.00 4) Subscription Fee 50.00 5) Endorsement Fee for Birth Certificate to PSA 150.00 C. Death Related Fees: 1) Registration of Death Free 2) Late Registration of Death 200.00 3) Certified True Copy of Death 50.00 4) Endorsement Fee for Death Certificate to PSA 150.00 5) Burial permit fee 50.00 6) Fee for exhumation of cadaver 150.00 7) Fee for the removal for transfer of cadaver to other place 150.00 8) Fee for the transfer of cadaver to other place 150.00 (Registration of births, deaths, marriages, and foundlings are free of charge pursuant to the provisions of OP Proclamation No. 326 dated February 14, 1994 as amended by Proclamation No. 436 dated August 9, 1994 issued by the Office of the President and under an Unnumbered Memorandum from the Office of the Civil Registrar General dated February 16, 1994 and also under DILG MC-94-154 dated September 8, 1994) D. For Registration Fee of the following: 1) Registration for Legitimation of Birth 200.00 2) Registration for Adoption of Birth 500.00 3) Filing fee of petition for correction of clerical or typographical error 1,000.00 For change of first name or nickname 3,000.00 For indigent petition (exempt under Rule 18, IRR of RA 9048) (Free of Charge) Service fee for migrant petition 500.00 Service fee for migrant petition for change of first name 1,000.00 4) Registration Fee for Legal Separation or Divorce 500.00 5) Registration Fee for Naturalization of Birth 500.00 6) Registration Fee for Annulment of marriage; declaration of absolute nullity of marriage; court order setting aside the decree of legal separation 500.00 7) Registration Fee for Voluntary Emancipation of Minor 500.00 8) Registration Fee for Court Decision Recognizing or Acknowledging Natural Children or Impugning or Denying such Recognition 500.00 9) Registration Fee for Judicial Determination of Paternity Affiliation 500.00 10) Registration Fee for Court Decision or Order on the Custody of Minors and Guardianship 500.00 11) Registration Fee for Aliases 500.00 12) Registration Fee for Repatriation or Voluntary Renunciation of Citizenship 500.00 13) Registration Fee for Civil Interdiction 500.00 14) Registration Fee for Declaration or presumptive death of the absent spouse; judicial declaration of absence 500.00 15) Registration Fee for Compulsory recognition of child; voluntary recognition of illegitimate child 500.00 16) Registration Fee for Appointment of guardian; termination of guardianship 500.00 17) Registration Fee for Judicial determination of filiations 500.00 18) Registration Fee for Judicial determination of the fact of reappearance of absent spouse; if disputed 500.00 19) Registration Fee for Naturalization certificate; cancellation of naturalization certificate 500.00 20) Registration Fee for Separation or revival of property rights 500.00 21) Registration Fee for Emancipation of minor orphan 500.00 22) Registration Fee for Affidavit of Reappearance 500.00 23) Registration Fee for Acknowledgement 200.00 24) Registration Fee for Acquisition and Ratification of Artificial Insemination 500.00 25) Registration Fee for Authorization and Ratification to Contract Marriage 500.00 26) Registration Fee for Option to elect Philippine citizenship 500.00 27) Registration Fee for Partition and distribution of properties of spouses; child's presumptive legitimacy 500.00 28) Registration Fee for Marriage settlement and any modification thereof 500.00 29) Registration Fee for Repatriation document 500.00 30) Registration Fee for Voluntary emancipation of minor 500.00 31) Registration Fee for Waiver of rights; interest on absolute community of property 500.00 32) Registration Fee for Other similar registerable instruments 500.00 33) Registration Fee for Registration of legal instruments 500.00 34) Registration Fee for Affidavit to use surname of Father (AUSF) 200.00 35) Per the Implementing Rules and Regulations of Republic Act No. 9048, allowing the correction of clerical or typographical errors and change of first name or nickname without the need of a judicial order, the Municipal Civil Registrar is authorized to collect from every petitioner the following rates of filing fees: For the correction of clerical error: P1,000.00 For the change of first name: P3,000.00 SECTION 2. Exemptions . The fee imposed in this Article shall not be collected in the following cases: (a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. (b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. (c) Burial permit of a pauper, per recommendation of the Municipal Mayor. SECTION 3. Time of Payment. The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 4. Administrative Provision. A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning. ARTICLE C Police Clearance Fee SECTION 1. Imposition Fee . There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this Municipality the following fees: PURPOSE OF CLEARANCE Amount of Fee 1. For employment, scholarship, study grant and other purposes not hereunder specified Local 100.00 Foreign 500.00 2. For change of name 250.00 3. For application for Filipino Citizenship 2,500.00 4. For Passport or Visa application 500.00 5. For firearms permit application 500.00 6. For PLEB clearance 500.00 SECTION 2. Time of Payment. The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate. ARTICLE D Sanitary Inspection Fee SECTION 1. Imposition of Fee . There shall be collected the following annual fees from each business establishment in this Municipality or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: ESTABLISHMENTS Amount of Fee 1. For house for rent P100.00 2. For each business, industrial, or agricultural establishment - With an area of 25 sq. m. or more but less than 50 sq. m. P100.00 - With an area of 50 sq. m. or more but less than 100 sq. m. P120.00 - With an area of 100 sq. m. or more but less than 200 sq. m. P130.00 - With an area of 200 sq. m. or more but less than 500 sq. m. P140.00 - With an area of 500 sq. m. or more but less than 1,000 sq. m. P160.00 - With an area of 1,000 sq. m. or more P200.00 SECTION 2. Time of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 3. Administrative Provisions . (a) The Municipal Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. (b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. ARTICLE E Service Fees for Health Examination SECTION 1. Imposition of Fee . There will be collected a fee of One Hundred Pesos (P100.00) from any person who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinances. A fee of Fifty Pesos (P50.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer. SECTION 2. Time of Payment. The fee shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued. SECTION 3. Administrative Provisions . (a) Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination and be issued with a Health Certificate Card before they can be employed and once every six months (6) thereafter, or as the need arises or required. 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools, dance halls and night clubs include dance instructors, hostess, cooks, bartenders, waitresses, etc. 4. Tonsorial and beauty establishments include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc. 5. Massage clinics and sauna bath establishments include masseurs, massage clinic/sauna bath attendants, etc. 6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums. 7. Guest relations officers, waiters, waitresses in night clubs and videoke bars. 8. Food servers. (b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. (c) The Municipal Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. SECTION 4. Penalty . A fine of Five Hundred Pesos (P500.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. ARTICLE F Service Fee for Garbage Collection SECTION 1. Imposition of Fee . There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule: KINDS OF ESTABLISHMENTS Amount of Fee Per Annum Manufacturers, Millers, Assemblers, Processors and Similar Business a. Not more than 100 sq. m. P5,000.00 b. More than 100 sq. m. P7,000.00 Hotels, Apartments, Motels and Lodging Houses a. Not more than 100 sq. m. P500 b. More than 100 sq. m. P700 Restaurants, Day and Night Clubs, Cafes, and Eateries a. Not more than 50 sq. m. P500 b. More than 50 sq. m. P700 Hospitals, clinics, laboratories and similar business establishments a. Not more than 10 sq. m. P2,000 b. More than 10 sq. m. P4,000 Movie houses and Retailers a. Not more than 10 sq. m. Php400.00 b. More than 10 sq. m. P700.00 Other business not mentioned above a. Not more than 10 sq. m. P1,000.00 b. More than 10 sq. m. P1,500.00 SECTION 2. Time of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the tenth (10th) day of every month or the authorized representative who shall collect the said fee from the establishment. SECTION 3. Administrative Provisions . (a) For purposes of the imposition, the area of garbage collection shall only be the business area of the town proper and Public Market. (b) The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection. (c) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month of the said business establishment to find out whether garbage is properly disposed of within the premises. (d) This Article shall not apply to business operators or establishments which provides their own system of garbage disposal. ARTICLE G Dog Vaccination Fee SECTION 1. Imposition Fee . There shall be collected/imposed from every owner of the dog a minimum vaccination fee of One Hundred pesos (P100.00) per vaccination subject to inflation rate for every dog vaccinated within the territorial jurisdiction of this Municipality. Provided, that the above provision may not apply during a free mass vaccination program. SECTION 2. Time of Payment. The fee shall be paid to the Municipal Treasurer prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office and the Office of the Municipal Veterinarian. SECTION 3. Administrative Provisions . 1. Vaccination Against Rabies means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAU, Municipal Veterinarian Office and Municipal Agriculture Office. (a) Every dog 3 months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three months of age. (b) During free mass dog rabies vaccination campaign, every dog 3 months of age and older should be submitted by the owner for vaccination. Dogs not submitted on the scheduled date or within one month thereafter shall be exterminated under the supervision of the Municipal Rabies Control Authority. Becomes optional after a mass dog rabies vaccination campaign covering at least 80% of the dog population. 2. It shall be the duty of each trained vaccination when vaccinating any dog to complete certificate of rabies vaccination (in duplicate for each animal vaccinated).The certificate shall include the following information. (a) Owners name, address and telephone number if any (b) Description of dog (color, sex, markings, age, name, species and breed if any) (c) Dates of vaccination and vaccine expiration if known (d) Rabies vaccination tag number (e) Vaccine produced (f) Vaccinator's signature (g) Veterinarians license number/vaccinator's address 3. The dog owner shall be provided with a copy of the certificate. The veterinarian/vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian/vaccinator, shall be securely attached to the collar of the dog. 4. Dog Registration or Licensing Every dog shall be registered by their owner upon reaching the age of 3 months and every year thereafter. Unvaccinated dogs registered after reaching the age of 3 months and dogs 3 months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay such registration fee as may be determined by the Municipal Council. The registration officer shall provide the owner with a certificate of certification for the dog and affix to a distinguished collar tag as proof of registration. 5. Elimination of Unregistered Dog Unregistered dogs over the age of 4 months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the Municipal Rabies Control Authority or vaccinated under the provisions of Section 3 (4). The licensed veterinarian/trained vaccinator or the Municipal Rabies Control Authority shall give the guidance on the extermination methods to be used (shooting, poisoning, carbon dioxide or anesthetic overdose or decapitation) in a different environment (area of habitation, marketplace, rubbish dumps, open countryside, etc.) The license veterinarian, trained vaccinator, the Municipal Rabies Control Authority or a police officer may enter any land for the purpose of seizing or exterminating a dog which is liable to be seized under this section. The Municipal Veterinarian and the Municipal Agricultural Officer is tasked to determine the age of the dogs. 6. Reporting of Biting Incidents The owner of a dog which has bitten any person and the person who has been bitten shall, within 24 hours of the occurrence, report the incident to the Municipal Rabies Control Authority, a health care worker or a police officer receiving such information who shall immediately transmit it to the Municipal Rabies Control Authority for investigation. 7. The owner of a dog which has bitten any person shall be responsible for all the Treatment and dog examination. 8. Financial support for the activity shall be borne by the Municipal Government and the Barangay Government. SECTION 4. Penalty . Any dog owner who fails to abide by any of the provisions of his ordinance shall be subjected to a fine of Two Thousand Five Hundred (P2,500.00) Pesos without prejudice to the provision of Section 3 (7). It shall be the responsibility of the Municipal Rabies Control Authority to administer this ordinance, and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be the responsibility of the Municipal Rabies Control Authority as defined under Section 1 of this article. ARTICLE H Fire Clearance Fee SECTION 1. Imposition Fee . There shall be paid for each fire clearance obtained from the Fire Station Commander of the Bureau of Fire Protection of this Municipality a fee of One Hundred Pesos only (P100.00). CHAPTER V Municipal Charges ARTICLE A Fishery Rentals, Fees, and Charges SECTION 1. Definitions . When used in this Article. (a) Marginal Fisherman refers to an individual engaged in subsistence fishing which shall be limited to the sale, barter or exchange of marine products produced by himself and his immediate family, and whose annual net income from fishing does not exceed Seventy Five Thousand Pesos (P75,000.00) or the poverty line established by NEDA for the particular region or locality whichever is higher. (b) Municipal Waters include not only streams, lakes and tidal waters within this Municipality, not being the subject of private ownership, and not comprised within national parks, public forests, timber lands, forest reserves, or fishery reserves, but also marine waters included between two (2) lines drawn perpendicular to the general coastline from points where the boundary lines of the Municipality to the sea at low tide and a third parallel with the general coastline and fifteen (15) kilometers from it. (c) Vessels include every sort of boat, craft, or other artificial contrivance used as a means of transportation on water. SECTION 2. Fishery Rentals, Fees and Charges . This Municipality shall have the exclusive authority to grant the following fishery privileges within its Municipal waters and impose rentals, fees, or charges therefrom: (a) To gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other species and fish from Municipal waters by nets, traps or other fishing gears. However, marginal fishermen shall be exempt from any rentals, charge or any other imposition whatsoever. SECTION 3. Imposition of Fees . There shall be collected the following license fee for the grant of exclusive fishery rights to erect fish corrals, operate fishponds or oyster, mussel or aquatic beds, or take or catch "bangus" fry or "kawag-kawag" or fry of other species of fish for propagation, if there are no interested bidders in the public auction. Item NATURE AMOUNT OF FEE 1) Operation of fishponds or oyster culture beds, per hectare P500.00 2) Catching "bangus" fry or "kawag-kawag",tilapia less than 1,000 sq.m. P500.00 1,000 sq.m. or more but less than 2,000 sq.m. P800.00 2,000 sq.m. or more but less than 4,000 sq.m. P1,000.00 4,000 sq.m. or more but less than 6,000 sq.m. P1,200.00 6,000 sq.m. or more but less than 8,000 sq.m. P1,400.00 8,000 sq.m. or more P1,600.00 SECTION 4. Privilege of Residents to Take Fish in Municipal Waters . Any person who is not a grantee of license or privilege to engage in commercial fishing is hereby allowed to fish for domestic use, in every Municipal water, for as long as no communal fishery therein is not yet established; Provided, That, such fishing shall not take place within two hundred (200) meters from a fish corral licensed by this Municipality; and that such fish caught under this privilege shall not be sold. Furthermore, no rental fee, charge, or any other imposition whatsoever shall be collected from marginal fishermen. SECTION 5. Time and Manner of Payment. (a) The annual rental for the lease shall be paid in advance. For the initial year of the lease, the rental shall be paid at the time all the necessary documents granting the lease are executed, and the subsequent installments within the first twenty (20) days after the anniversary date of the grant of such lease. The deposit made by the successful bidder accompanying the sealed bid shall be applied against the rental due from him. The Sangguniang Bayan shall set aside not more than one-fifth (1/5) of the area earmarked for the gathering of fry, as may be designated by the Bureau of Fisheries, as government "bangus" fry reservation. (b) The license fee for the grant of exclusive fishery rights in the Municipal waters for at least the corresponding current quarter shall be paid in advance. (c) The license fees for the privilege to catch fish from Municipal waters with nets, traps, and other fishing gears and the operation of fishing vessels shall be paid upon application for a license and within the first twenty (20) days of January of every year for subsequent renewal thereof. SECTION 6. Administrative Provisions . (a) A licensee of other localities shall not fish within the Municipal waters of this Municipality without first securing the necessary permit from the Municipal Mayor and paying the corresponding fee to the Municipal Treasurer. (b) No fish net without eyelet or the opening of which is at least one-fourth (1/4) inch shall be used in this Municipal waters. (c) Failure to pay the rental of license fees for fishery rights for two (2) consecutive years shall cause automatic cancellation of said fishing rights. SECTION 7. Applicability of Pertinent Provisions of Laws . All existing laws, rules and regulations governing municipal waters and municipal fisheries are hereby adopted as part of this Article. ARTICLE B Rentals of Assets, Personal, and Real Properties Owned by the Municipality SECTION 1. Imposition. The following rates of rental fees for the use of real and personal properties of this Municipality shall be collected: Item KINDS OF PROPERTY Rate of Rental (specify if annual, monthly, weekly or daily) 1) Land Only (per sq.m.) a) Located in commercial/industrial area P200.00/month b) Located in residential area P150.00/month c) others P100.00/month 2) Building a) Located in commercial/industrial area P700.00/month b) Located in residential area per unit P500.00/month c) Municipal Auditorium P4,000.00/8 hours, in excess is P200.00/hour d) Municipal Covered Court (special events) P2,500.00/8 hours, in excess is P150.00/hour SECTION 2. Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, before the use or occupancy of the property. ARTICLE C Charges for Parking SECTION 1. Imposition of Fee . There shall be collected fees for the use of Municipal owned parking area or designated streets for pay parking in accordance with the following schedule: NATURE ANNUAL RATES DAILY RATES 1) Day Parking Rates Vehicle Type: Tricycle P5.00 Private Cars and Service Vehicles P10.00 Passenger Jeepneys P20.00 Cargo Trucks/Delivery Vans P50.00 Passenger Bus P100.00 2) Overnight Parking Rates All types of vehicles P200.00 Each barangay shall assist the Municipal government in ensuring compliance by car-owning residents with the night-parking regulation and shall correspondingly receive a fifty percent (50%) share of the fees collected from its area of jurisdiction. 3) Towing fee of P300.00 and impounding fee of P100/day shall be collected from owners of vehicles who shall violate this Article. SECTION 2. Time of Payment. The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat. The Municipal Mayor shall authorize the designation of appropriate parking areas within the municipality. ARTICLE D Municipal Hospital Service Fees SECTION 1. Imposition of Municipal Hospital Service Fees . The following schedule of fees is hereby imposed for services of facilities rendered by the Municipal Hospital: KINDS OF SERVICES AMOUNT OF FEE 1. Medical Fees: A) In Patient Ward Room PhilHealth Delivery Room Members-FREE Normal Delivery (excluding medicine) Non-PhilHealth Abnormal Delivery (excluding medicine) members first Operating Room delivery/Prime Aircon Room Php2,000.00 Private Room without aircon Succeeding delivery Nursery Php1,500.00 B) Out-Patient Service: N/A N/A P.E. Consultation and prescription (excluding laboratory and other specific examination) N/A N/A Hypodermic, IM Injection (excluding medicine) Not Applicable Intravenous injection (excluding medicine) Free for All C) General Surgical Dressing: Small Medium Large Cotton Balls D) Suturing of wound: Free for All Large wound (3 cm and larger, no. of sutures) Circumcision Ingrown toenail Ambulance Fees - Within the Municipality - Outside the Municipality - Outside the province Electric Fan/day Oxygen Tank ECG 2. Dental Services Extraction per tooth (including anesthesia) Free for All Temporary filling per tooth Permanent filling per tooth Not Applicable Silicate cement Composite filling Cementation Prophylaxis Gum treatment - Initial - Second treatment Dental X-ray 3. X-Ray Examination Fees: Not Applicable Chest X-ray (PA): AP APL 14 x 17 14 x 14 AP 11 x 14 APL 10 x 12 8 x 10 Thoracic Cage: Not Applicable AP APL 14 x 17 14 x 14 AP 14 x 14 APL 10 x 12 8 x 10 Thoracic Lumbar (AP Lateral) Not Applicable AP APL 14 x 17 14 x 14 AP 14 x 14 APL 10 x 12 Not Applicable 8 x 10 Lumbo-Sacral (Ap Lateral) Skull AP and Lateral Skull Paranasil Sinuses (3 cs) 10 x 12 Extremities, Long Bones, AP Lateral, AP Lateral Hand and Wrist AP APL Not Applicable KUB - 14 x 17 Plain Abdomen: AP APL 14 x 17 10 x 12 IUD: 14 x 17 (5 pcs.) 10 x 12 (4 pcs.) Upper GI Series: 14 x 17 (1 pc.) 10 x 12 (4 pcs.) Oral Cholecystography: 10 x 12 (3 pcs.) with medication Pedia: 10 x 12 (e pcs.) Chole GI Series: 14 x 17 (1 pc.) 14 x 12 (4 pcs.) 8 x 10 (1 pc.) 4. Laboratory Examination Fees: Blood Chemistry Fasting Blood Sugar Php125.00 Blood Urea Nitrogen Cholesterol Creatinine Uric Acid SGOT SGPT Total Biluribin Total Protein A/G Ration Hematology Php75.00 Complete Blood Count Hemoglobin/Hemotocrit Determination: WBC, Different Count RBC Count ESR Bleeding/Clotting Time Thrombocyte Count (Platelet Count) Php50.00 Malaria Detection Parasitology Routine Stool Examination Php40.00 Clinical Microscopy Routine Analysis(Urinalysis) Php40.00 Pregnancy Test Php125.00 Blood Banking ABO-RH Testing Php75.00 Cross Matching Immunology Widal Test Bacteriology Acid Fast Stain Smear (TB, Leprosy) Php65.00 Gram Stain Smear Pap Smear 5. Subsistence: Not Applicable Pay Ward Charity SECTION 2. Time and Manner of Payment. The fees herein shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate attention. SECTION 3. Exemptions . Residents who are certified by the assigned Municipal Officer as indigent and upon approval by the Municipal Mayor may be exempted from the payment of any or all fees in this schedule. An indigent is one who belongs to a family whose family income does not exceed P50,000.00 per year of the poverty line established by NEDA, whichever is higher. ARTICLE E Cemetery Charges SECTION 1. Imposition of Fees . There shall be collection of the following rental fees for a period of nine years for the rental of Municipal Cemetery lots: NATURE OF LEASE Fee for Lease Period a) Rental fee for each burial lot P2,500.00 b) For niches P500.00 SECTION 2. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period. The fee shall not be collected in a pauper's burial, upon recommendation of the Municipal Mayor. SECTION 3. Administrative Provisions . (a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this Municipality located at Pastrana Leyte. (b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters. (c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds. (d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer; or, if no medical officer is available, by the Municipal Mayor, Municipal Administrator, or any member of the Sangguniang Bayan shall be required. (e) Any construction of whatever kind or nature in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Health Officer. (f) In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees therefor. (g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. (h) The Municipal Treasurer shall keep a register in account of the cemetery, together with such additional information as may be required by the Sangguniang Bayan . ARTICLE F Market Fees and Charges SECTION 1. Subdivision of Market Building . The public market shall be divided into sections with each section housing one class or group of allied goods, commodities, or merchandise. SECTION 2. Imposition of Market Fees and Charges . There shall be collected the following market fees and charges: MARKET SECTION STALL RENTAL/FEE A. RENTAL FEE ON MARKET STALLS 1) On fixed stalls with booth constructed by the municipal government per month: a. Dry Goods Section P700.00 in between stalls; P1,000.00 corner, best area stalls, renewable yearly With a yearly 10% increase, or as agreed upon b. Financial Institutions P5,000.00/stall; renewable every three years With a yearly 10% increase, or as agreed upon 2) On stalls with booths constructed by the lessees, per month: a. Dry Goods Section P400.00/month, renewable every three years With a yearly 10% increase, or as agreed upon b. Financial Institutions P2,000.00/month renewable every three years With a yearly 10% increase, or as agreed upon 3) On spaces in the wet section and live fowls and piglets section, including the poultry dressing area, per square meter or fraction thereof, per month: a. Fish Section P400.00/month/Half table, renewable yearly b. Meat Section c. Live Fowls and Piglets Section d. Vegetable and Fruit Section Provided, that rental charges shall be paid within the first twenty (20) days of the month. MARKET SECTION AMOUNT OF FEE A. Market Fees for the occupancy of Market premises a) Where occupancy is more permanent, per square meter or fraction thereof, per month: As site of structures, such as stalls, booths, or tiendas P10.00/sq.meter/day As reserved space for whatever purpose allowed under this Code, such as selling, or storage of goods and bagsakan P10.00/sq.meter/day b) On premises reserved for ambulant vendors, hawkers, and similar types of vendors, per square meter, per day: Market Fee on transient vendors of any commodity or merchandise brought into the market for sale P10.00/square meter/day c) On spaces in the wet section and live fowls and piglets section, including the poultry dressing area, per square meter or fraction thereof, per month: Any vendor occupying any table, cubicle or other space with an area exceeding that to which by virtue of payment of the entrance fee shall be required to pay the correct amount of fees thereon less what he may have already paid as entrance fee. Duly licensed suppliers or distributors of goods, commodities or general merchandise servicing permanent occupants of market stalls, booths, tiendas ,or other space, as well as the same occupants when they bring in goods, commodities, or merchandise to replenish or augment their stock, shall not be considered as transient vendors required to pay the market entrance fee. SECTION 3. Payment of Fees . Unless otherwise provided herein, the market fee must be paid in advance before any person can sell, or offer to sell, any commodity or merchandise within the public market and its premises. SECTION 4. Issuance of Cash Tickets to Transient Vendors; Prohibition on Transfer Thereof . Cash tickets shall be issued to the vendor buying the same and his name, date and signature of the Collector 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 he is assigned and only while in the hands of the original purchaser. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall, purchase new tickets if he desires to sell the same merchandise even if this is to be done in the place occupied by the previous vendor. Cash tickets shall be provided with serial numbers by the Office of the Municipal Treasurer, which shall monitor the issuance of the cash tickets in collaboration with the Market Administrator/Supervisor. ARTICLE G Slaughterhouse Fees SECTION 1. Permit Fee to Slaughter . Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the Municipal Veterinarian. SECTION 2. Imposition of Slaughter Fees . There shall be collected the following slaughter fees: KIND OF ANIMALS AMOUNT OF FEE FOR PUBLIC CONSUMPTION ON THE BASIS OF HEAD: Large cattle (ruminants) per head Permit to Slaughter Php200.00 Slaughter Fee 150.00 Coral Fee 50.00/day Ante-Mortem 30.00 Post-Mortem (P.50cents/kilo) Meat Inspection Fee 100.00 Swine (Porcine) per head Permit to Slaughter 100.00 Slaughter Fee 50.00 Coral Fee 15.00/day Ante-Mortem 5.00 Post-Mortem (Php.20cents/kilo) Meat Inspection Fee 50.00 Goats, Sheep & Other small ruminants per head Permit to Slaughter Php30.00 Slaughter Fee 20.00 Coral Fee 5.00/day Ante-Mortem 5.00 Post-Mortem 5.00 Meat Inspection 20.00 FOR HOME CONSUMPTION ON THE BASIS OF HEAD: Large cattle per head Permit to Slaughter Php200.00 Slaughter Fee Php150.00 Coral Fee 50.00 Swine per head Permit to slaughter 100.00 Slaughter Fee 50.00 Coral Fee 15.00 Goats, Sheep & Other Small ruminants per head Permit to Slaughter 30.00 Slaughter Fee 20.00 Coral Fee 5.00 SECTION 3. Place of Slaughter . The slaughter of any kind of animal for sale to, or consumption of, the public shall be done only in the municipal slaughterhouse. The slaughter for animals intended for home consumption may be done elsewhere except cattle; Provided ,that the animal slaughtered shall not be sold or offered for sale. SECTION 4. Requirement for the Issuance of a Permit for the Slaughter of Large Cattle . Upon issuance of the permit required of this Article, large cattle shall be slaughtered at the municipal slaughterhouse or in any other place as may be authorized by ordinance. Before issuing the permit for the slaughter of large cattle, the Treasurer shall require for branded cattle the production of certificate of ownership if the owner is the applicant or the original certificate of ownership and the certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee collected therefor. For unbranded cattle that have not yet reached the required age for branding, the Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle for the required age, the necessary owner's and transfer certificates shall be issued and the corresponding fees collected therefor before the permit is granted. SECTION 5. Corral Fee . The following fees, per day or fraction thereof, shall be collected for the animals to be slaughtered, which are deposited and kept in a corral owned by the local government. KIND OF ANIMAL FEE (per head) Large cattle, per head Please refer to slaughter house fees Hogs per head Goats per head Sheep per head Other per head SECTION 6. Time of Payment. (a) The slaughter of any kind of animal intended for sale shall be done only in the Municipal slaughterhouse designated as such by the Sangguniang Bayan. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold. (b) Before issuing the permit for the slaughter of large cattle the Municipal Treasurer shall require for branded cattle, the production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee to be collected therefor. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected therefor before the slaughter permit is granted. (c) Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the Municipal Veterinarian or his duly authorized representative, through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appears. (d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times. ARTICLE H Toll Fees or Charges SECTION 1. Imposition of Fee or Charges . The Sangguniang Bayan shall by Ordinance impose when necessary a fee or charge for the use of piers, ferries, bridges, roads, etc. that are owned and operated by this municipality. SECTION 2. Exemptions . No such tolls or fees or charges shall be collected from officers and enlisted men of the Armed Forces of the Philippines and members of the Philippine National Police on mission, ambulances, post office personnel delivering mail, physically handicapped, and disabled citizens who are sixty-five (65) years or older. SECTION 3. Time of Payment. Fees and charges for the use of the above mentioned facilities shall be made every time such facilities are utilized. SECTION 4. Administrative Provision. When public safety and welfare so requires, the Sangguniang may discontinue the collection of tolls and thereafter said facility shall be free and open for public use. ARTICLE I Janitorial Fee SECTION 1. Imposition of Fee . Aside from the Mayor's permit fee, there shall be collected a janitorial fee of Two Hundred Pesos (P200.00) for every activity that shall be held by private individuals, of groups at the Municipal Quadrangle, Municipal Auditorium, Municipal Covered Court, and in places where exhibitions and races are held. SECTION 2. Time of Payment. The fee imposed herein shall be due and payable upon securing the Mayor's permit for any activity and that no endeavor shall be held without first paying the said fee. SECTION 3. Exemptions . Said fee shall exempt all activities related to government thrusts, programs and projects conducted by the local government and other agencies. CHAPTER VI Community Tax SECTION 1. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the Municipality. SECTION 2. Individuals Liable to Community Tax. Every inhabitant of the Philippines who is a resident of this Municipality, 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 corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 3. 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 additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (a) For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this Municipality where the real property is situated Two (P2.00) Pesos; and (b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (P2.00) Pesos. The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 4. Exemption. The following are exempted from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 5. Place of Payment. The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. SECTION 6. Time of Payment; Penalties for Delinquency . (a) The Community Tax shall accrue to the first (1st) day of January each year which shall be paid not later than the date of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the payment of community tax on the day he reached such age or upon the day the exemption ends. 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 within which to pay the community tax without being delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to community tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the payment of community tax for that year. Corporations established or organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to community tax for that year. (e) If the tax is not 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. SECTION 7. Community Tax Certificate . A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). SECTION 8. Presentation of Community Tax Certificate on Certain Occasions . (a) When an individual subject to community tax acknowledges any document before a notary public, takes oath of office upon election or appointment to any position in the government service, receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from any public fund; transacts other official business, or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. The presentation of community tax shall not be required in connection with the registration of a voter. (b) When through its authorized officers, any corporation subject to community tax receives any license, certificate, or permit from any public authority, pay 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 of January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 9. Collection and Allocation of Proceeds of the Community Tax. (a) The Municipal Treasurer shall deputize the Barangay Treasurer, subject to existing laws and regulation, to collect the Community Tax payable by individual taxpayers in their respective jurisdiction; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws; (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of the Municipality. The proceeds of the Community Tax collected through the Barangay Treasurer shall be apportioned as follows: (1) Fifty percent (50%) shall accrue to the general fund of the Municipality; and (2) Fifty percent (50%) shall accrue to the barangay where the tax is collected. CHAPTER VII General Administrative Provisions ARTICLE A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 1. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 2. Accrual of Tax. Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 3. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 4. Surcharge for Late Payment. Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 5. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the amount of any other revenue due to the Municipality except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 6. Collection. Unless otherwise specified, all taxes, fees and charges due to this Municipality shall be collected by the Municipal Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 7. Issuance of Receipts . It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SECTION 8. Record of Persons Paying Revenue . It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying Municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 9. Accounting of Collections . Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality. SECTION 10. Examination of Books of Accounts . The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the Municipality, and subject to Municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 11. Accrual to the General Fund of Fines, Costs, and Forfeitures . Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any Municipal ordinance shall accrue to the General Fund of the Municipality. ARTICLE B Remedies for Collection of Revenues SECTION 1. Local Government's Lien. Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 2. Civil Remedies . The civil remedies for the collection of local business taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. SECTION 3. Distraint of Personal Property . The remedy by distraint shall proceed as follows: (a) Seizure .Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim 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 are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication . The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. (d) Release of Distrained Property upon Payment Prior to Sale .If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale .At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the Municipal Treasurer, shall make a report of the proceedings in writing to the Municipal Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the 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 charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. (g) Levy on Real Property .After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the 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 of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the Municipality 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 Municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. (i) 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 hall, 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. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the Municipal Hall 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 Sangguniang Bayan, and which shall form part of his records. After consultation with the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sanggunian, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, 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 a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. (j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative. 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 percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (k) Final Deed of 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 sufficiently recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the Municipal for Want of Bidder .In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the Municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this Municipality 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 costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the Municipality. (m) Resale of Real Estate Take for Taxes, Fees or Charges .The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this Municipality. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues by Judicial Action. The Municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy .The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (p) Personal Property Exempt from Distraint of 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: 1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00),by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. ARTICLE C Taxpayer's Remedies SECTION 1. Periods of Assessment and Collection. (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period. (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: n defined under the BMBE Law of 2002 may apply for registration as BMBE with the municipality. b) Transfer of Ownership .The BMBE shall report to the municipality of any change in the status of its owner structure and shall surrender the original copy of the BMBE Certificate of Authority for notation with the transfer. SECTION 3. Exemption from Taxes and Fees . All BMBEs shall be exempt from income tax for income arising from the operations of the enterprise within the limitations provided by law. SECTION 4. Exemption from the Coverage of the Minimum Wage Law . The BMBEs shall be exempt from the coverage of the Minimum Wage Law: Provided, that all the employees covered under this Act shall be entitled to the same benefits given to any regular employee such as social security and health care benefits. CHAPTER VIII General Penal Provisions SECTION 1. Penalties for Violation of Tax Ordinance . Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00),or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. If the violation is committee by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER IX Final Provisions SECTION 1. 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 2. Applicability Clause . All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 3. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 4. Effectivity . This Ordinance shall take effect upon its approval. Enacted on February 12, 2018. (SGD.) EDGAR C. EMPILLO, SR. Municipal Vice-Mayor/Presiding Officer (SGD.) ANGELINA C. DIOLA ABC President/SB Member (SGD.) FEDERICO M. TAN Sangguniang Bayan Member (SGD.) VERONICA S. AURES Sangguniang Bayan Member (SGD.) ALVIN OPINIANO, JR. Sangguniang Bayan Member (SGD.) REYNALDO PASAGUI Sangguniang Bayan Member (SGD.) ELVIRA A. BOHOL Sangguniang Bayan Member (SGD.) CLAUDETTE ANNE V. CHUA Sangguniang Bayan Member (SGD.) LOIDA B. VILLABLANCA Sangguniang Bayan Member (SGD.) ARNULFO R. ARELLANO Sangguniang Bayan Member Approved: (SGD.) ALVIN T. OPINIANO, MD Municipal Mayor n Note from the Publisher: Copied verbatim from the official copy.