Revised Revenue Code of the Municipality of Pateros

November 23, 2004 PATEROS MUNICIPAL ORDINANCE NO. 020-04 ORDINANCE REVISING THE REVENUE CODE OF THE MUNICIPALITY OF PATEROS, METRO MANILA Introduced by: MAYOR ROSENDO T. CAPCO Sponsored by: COUNCILOR JORGE L. NICDAO Introductory Notes: 1. The progressive urbanization, being the main thrust of the Municipality of Pateros, Metro Manila, calls for an adequate and more equitable delivery of essential services, the prosecution of environmental, social and economic development projects and the national redistribution of income and wealth in the area; 2. Section 142, Book II, Article 2 of the Local Government Code of 1991 vested in municipalities to exercise its power to create its own sources of revenues and to levy taxes, fees and charges subject to provisions herein, consistent with the basic policy of local autonomy; 3. To achieve the need of maximizing revenue collections of the municipality, and ensure the prosecution, operation, completion and maintenance of the socio-economic development projects initiated by the municipality, there is an imperative need to subject the Revenue Code to general revision after being used for more than five (5) years since 1997; 4. Subject to the provisions of Book II of the Local Government Code of 1991 and applicable laws and upon the majority vote of all its members, the Sangguniang Bayan shall enact ordinances levying taxes, fees and charges, prescribing the rates thereof for general and specific purposes, and granting tax exemptions, incentives or reliefs; 5. The general revision is long overdue and deemed justified in adherence to the changing times and the persistent demand for the economic upliftment of the town now classified from 4th class to 1st class municipality within the heart of Metro Manila; STaCIA 6. This Municipal Ordinance seeks to achieve the general revision of the Revenue Code of the Municipality of Pateros as well as to provide the enabling act for the municipality to implement a revised Tax Code. CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title. This ordinance shall be known as the Revenue Code of the Municipality of Pateros. SECTION 1A.02. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this Municipality. SECTION 1A.03. The Six (6) Point Introductory Notes. are hereby recognized, ratified and adopted both as basis as well as objective of the Ordinance. ARTICLE B Construction of Provisions SECTION 1B.01. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 1B.02. Rules of Construction . In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions; (a) General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. cCESTA (b) Gender and Number . Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time . In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time . The time 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 1C.01. Definitions. When used in this Code: (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; (b) Charges refer to pecuniary liability, as rents or fees against persons or property; (c) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. (d) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts ( cuentas en participation ),associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business; The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (e) 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); (f) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties; (g) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; (h) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance 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); (i) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. (j) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. (k) Municipal Waters include not only streams, lakes and tidal waters within the 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; (l) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; (m) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (n) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; (o) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. (p) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill 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; (q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (r) Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. (s) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. CHAPTER II Municipal Taxes ARTICLE A Real Property Tax SECTION 2A.01. Imposition of the Basic Real Property Tax . There is hereby levied an annual ad valorem tax on the assessed value of the real property, such as land, building, machinery, and other improvement not hereinafter specifically exempted: Class Tax Rate Residential 1.25% Commercial 1.75% Industrial 1.75% Agricultural 1% SECTION 2A.02. Additional Levy on Real Property for the Special Education Fund (SEF) . There is hereby levied a one percent (1%) tax on the assessed value of real property which shall be in addition to the basic real property. The proceeds thereof shall accrue exclusively to the Special Education Fund (SEF). SECTION 2A.03. Exemptions . The following are exempted from payment of the basic real property tax and the SEF tax: (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; (b) Charitable institutions, churches, and parsonage or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; (c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; (d) All real property owned by duly registered cooperatives as provided for under RA 6938; and (e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein and pursuant to Section 234 of the LGC, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January 1, 1992. SECTION 2A.04. Time of Payment . The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) shall be due and payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first installment on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax and the additional SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior years delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 2A.05. Tax Discount for Advanced and Prompt Payment . If the basic real property and additional SEF tax are paid on or before the deadlines as provided for in Section 2A.04 of this Code, the taxpayer shall be entitled to a discount of ten percent (10%). If the above mentioned taxes are paid in full before January 1, the taxpayer shall be entitled to fifteen percent (15%) tax discount. SDHCac The above mentioned discount shall only be granted to properties without any delinquency. SECTION 2A.06. Collection and Distribution of Proceeds . The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the Municipal Treasurer. The Municipal Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay: Provided, that the Barangay Treasurer is properly bonded for the purpose: Provided, further, that the premium on the bond shall be paid by the Municipal Government. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest, in accordance with the provisions of this Article, shall be distributed as follows: 1. Seventy percent (70%) shall accrue to the General Fund of the Municipality; 2. Thirty percent (30%) shall be distributed among the component barangays of the Municipal where the property is located in the following manner: a. Fifty percent (50%) shall accrue to the barangay where the property is located. b. Fifty percent (50%) shall accrue equally to all component barangays of this municipality. The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the additional one percent (1%) SEF tax shall be automatically released to the local school board for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the local school board. The proceeds of the real property tax due prior to the effectivity of the Local Government Code (RA 7160) shall be distributed in accordance with the scheme prevailing at the time the said taxes were due and payable. SECTION 2A.07. Administrative Provisions . (a) On the Collection of the Real Property Tax 1. Assessor to Furnish Treasurer with Assessment Roll . The Municipal Assessor shall prepare and submit to the Municipal Treasurer on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. 2. Notice of Time for Collection of Tax . The Municipal Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Bayan in the case of any other tax levied under this Article, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the municipal hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. 3. Payment Under Protest . a. No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax the Municipal Treasurer who shall decide the protest within sixty (60) days from receipt. b. Fifty percent (50%) of the tax paid under protest shall be held in trust by the Municipal Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Sec. 2A.07 of this Code. c. In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protester, or applied as tax credit against his existing or future tax liability. d. In the event that the protest is denied or upon lapse of the sixty (60) day period prescribed in subparagraph a.,the taxpayer may, within sixty (60) days from receipt of the written notice of assessment, appeal to the Local Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 4. Repayment of Excessive Collection . When as assessment of basic real property tax, or any tax levied under this Article, is found to be illegal or erroneous and tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the Municipal Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The Municipal Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer, may within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Local Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 5. Notice of Delinquency in the Payment of the Real Property Tax . a. When the real property tax or any other tax imposed under this Article becomes delinquent, the Municipal Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the hall and in a publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the municipality. b. Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests, and penalties may be made in accordance with Sec. 2A.09 of this Code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. cTCaEA 6. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and any other levied under this Article, the municipality may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. 7. Municipal Government's Lien . The basic real property tax and any other tax levied under this Article constitutes alien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and related interests and expenses. 8. Levy on Real Property . After the expiration of the time required to pay the basic real property tax or any other tax levied under this Article, real property subject to such tax may be levied upon through issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The Municipal Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the municipality. The warrant shall be mailed to or served upon the delinquent owner of the real property of person having legal interest therein, or in case he is out of the country or cannot be located to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the Municipal 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. The levying officer shall submit a report on the levy to the Sangguniang Bayan within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. CIcTAE 9. 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 or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. 10. Advertisement and Sale . Within thirty (30) days after the service of the warrant of levy, the 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 tax delinquency and expenses of sale. The advertisement shall be affected by posting a notice at the main entrance of the municipal hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the municipality. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale 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 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. The Municipal Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings. Provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. ECcTaS The Municipal Treasurer may advance an amount sufficient to defray the cost of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. 11. Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the Municipal Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the Municipal Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The Municipal Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon and expenses of sale. 12. Final Deed to Purchaser . In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. 13. Purchase of Property by the Municipal Government for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the Municipal Treasurer conducting the sale shall purchase the property in behalf of the Municipal Government to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the municipality without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the Municipal Treasurer the full amount of the real property tax and the related interest, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the municipality. 14. Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Bayan may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding subsection at public auction. The proceeds of the sale shall accrue to the General Fund of the Municipality. 15. Further Distraint or Levy . Levy may be repeated if necessary until the full amount due, including all expenses, is collected. 16. Collection of Real Property Tax Through the Courts . The Municipal Government may enforce the collection of the basic real property tax or any tax levied under this article by civil action in any court of competent jurisdiction. The following civil action shall be filed by the Municipal Treasurer within the period prescribed in subsection (c) 21 of Sec. 2A.08. a. The Municipal Treasurer shall furnish the Municipal Legal Office a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the municipality, the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed Ten Thousand Pesos (P10,000.00) the competent court is the Municipal Trial Court and where the amount is in excess of Ten Thousand Pesos (P10,000.00),the proper court is the Regional Trial Court. b. Where cognizable in an inferior court, the action must be filed in the municipality or city where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff LGU shall file the complaint in the municipality/city where the property is situated. c. In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the Municipal Treasurer shall furnish the Municipal Legal Officer the exact address of the defendant where he may be served with summons. 17. Action Assailing Validity of Tax Sale . No court shall entertain action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be refunded to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive right of the delinquent owner of real property or the person having legal interest therein have been impaired. HAICcD 18. Payment of Delinquent Taxes on Property Subject of Controversy . In any action involving the ownership or possession of, or succession tom real property, the court may motu propio or upon representation of the Municipal Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. 19. Treasurer to Certify Delinquencies Remaining Uncollected. The Municipal Treasurer his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sangguniang Bayan on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. (d) Special Provisions .* 1. Condonation or Reduction of Real Property Tax and Interest . In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the municipality, the Sangguniang Bayan by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the municipality affected by the calamity. 2. Condonation or Reduction of Tax by the President of the Philippines . The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the municipality. 3. Duty of Register of Deeds and Notaries Public to Assist the Municipal Assessor . It shall be the duty of the Register of Deeds and Notaries Public to furnish the Municipal Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. 4. Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish the Municipality Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. 5. Fees in Court Actions . As provided for in Sec. 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the Municipality Treasurer shall be exempt from the payment of court and sheriff's fees. 6. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to Municipality . As provided for in Section 281 of the Local Government Code, all certificates, documents, and papers covering the sale of delinquent property to the municipality if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. 7. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees . As provided for in Sec. 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. 8. Sale and Forfeiture Before Effectivity of this Code . Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of this Code shall be governed by the provisions of applicable ordinance or laws then in force. SECTION 2A.08. Interests on Unpaid Real Property Tax . Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Sec. 2A.04, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2A.09. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts . Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under-assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00),nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Article to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00),nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. SECTION 2A.10. Penalties for Delaying Assessment of Real Property and Assessment Appeals . Any government official who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00),nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. SECTION 2A.11. Penalties for Failure to Dispose the Delinquent Real Property at Public Auction . The Municipal Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Article any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to a fine of not less than One Thousand Pesos (P1,000.00),nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. ARTICLE B Tax on Idle Lands SECTION 2B.01. Idle Lands, Coverage . For purposes of real property taxation, idle lands shall include the following: (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. (b) Lands, other than agricultural, located in the municipality, more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax. Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. DaCEIc SECTION 2B.02. Imposition of Tax . There is hereby levied an annual tax on idle lands at the rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 2B.03. Exemptions . The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving, utilizing or cultivating the same by reason of force majeure ,civil disturbance, occupation by illegal settlers, natural calamity or any justifiable cause or circumstance. Any persons having legal interest on the land desiring to avail of the exemption under this section shall file the corresponding application with the Municipal Treasurer. The application shall state the ground(s) under which the exemption is being claimed. SECTION 2B.04. Collection and Accrual of Proceeds . The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue to the General Fund of the municipality. SECTION 2B.05. Listing of Idle Lands by the Assessor . The Municipal Assessor shall make and keep an updated record of idle lands located within his area of jurisdiction. For purposes of collection, the Municipal Assessor shall furnish a copy thereof to the Municipal Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE C Tax on Transfer of Real Property Ownership SECTION 2C.01. Imposition of Tax . There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property or the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Bayan. SECTION 2C.02. Exemptions . The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. SECTION 2C.03. Time of Payment . It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the Municipal Treasurer the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. SECTION 2C.04. Administrative Provisions . (a) The Registrar of Deeds of the municipality shall, before registering any deed, require the presentation of the evidence of payment of this tax. The Municipal Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one. (b) Notaries Public shall furnish the Municipal Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. ARTICLE D Tax on Printing and Publication SECTION 2D.01. Imposition of Tax . There is hereby levied a tax at the rate of fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature. In the case of a newly started business, the tax shall be one-twentieth percent (1/20%) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 2D.02. Exemptions . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references shall be exempt from the tax herein imposed. SECTION 2D.03. Time of Payment . The tax imposed in this Article shall be due and payable in quarterly installments to the Municipal Treasurer, within the first twenty (20) days following each quarter. In the case of a newly-started business, the tax shall be paid before the business starts to operate. ARTICLE E Franchise Tax SECTION 2E.01. Definition . When used in this Article, franchise is a right or privilege, affected with public interest which is conferred upon private persons or corporation, under such terms and conditions as the government and its political subdivision may impose in the interest of public welfare, security and safety. SECTION 2E.02. Imposition of Tax . There is hereby imposed a tax on business enjoying a franchise tax, at a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts, which shall include both cash sales and sales on account realized during the preceding calendar year within this Municipality. In the case of a newly started business, the tax shall be one twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: (a) If the principal office of the business is located in the municipality, the paid-up capital stated in the articles of corporation in case of corporations, or in any similar document in case of other types of business organization, shall be considered as capital investment. (b) In the case of a branch or sales office located in the municipality which commences business operations during the same year as the principal office but which is located in another locality, the paid-up capital referred in (a) shall mean the amount of the capital investment made for the said branch or sales office. (c) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. HETDAa SECTION 2E.03 Exemptions . The term businesses enjoying franchise shall not include holders of certificates of public convenience for the operation of public vehicles for reason that such certificates are not considered as franchises. SECTION 2E.04. Time of Payment . The tax imposed in this Article shall be due and payable in quarterly installments to the Municipal Treasurer, within the first twenty (20) days following each quarter. In the case of a newly-started business, the tax shall be paid before the business starts to operate. ARTICLE F Professional Tax SECTION 2F.01. Imposition of Tax . There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of Three Hundred Pesos (P300.00). SECTION 2F.02. Coverage . Professionals who passed the bar examinations, or any board or other examinations conducted by the Professional Regulation Commission (PRC) shall be subject to the professional tax. SECTION 2F.03. Exemption . Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 2F.04. Payment of the Tax . The professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 2F.05. Time of Payment . The professional tax shall be payable annually, on or before the thirty-first (31st) day of January of each year to the Municipal Treasurer. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. AECacT SECTION 2F.06. Place of Payment . Every person legally authorized to practice his profession in this province shall pay to the municipality where he maintains his principal office in case he practices his profession in several places. SECTION 2F.07. Administrative Provisions . (a) A person who paid the professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, likewise, or fee for the practice of such profession. (b) The Municipal Treasurer before accepting payment of the tax, shall require the presentation of the valid Professional Licenses issued by the Professional Regulations Commission. (c) Any individual or corporation employing a person subject to the professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. (d) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, survey's and maps, as the case may be, the number of the official receipt issued to him. ARTICLE G Amusement Tax on Admission SECTION 2G.01. Definitions . When used in this Article: (a) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun. (b) Amusement Places include theaters, cinemas, concert halls, circuses, cockpit arena and other places of amusement where on seeks admission to entertain oneself by viewing the show or performances. (c) Other places of amusement constitutes not only theaters and cinema houses but all places of amusement such as night clubs, disco clubs, cockpits and the like are subject to the amusement tax on admission if any amount is charge of entrance fee to the patron. SECTION 2G.02. Imposition of Tax . There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at the rate of thirty percent (30%) of the gross receipts from admission fees. SECTION 2G.03. Manner of Computing Tax . In the case of theaters or cinemas and cockpit arenas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the Municipal Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 2G.04. Exemption . The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall be exempted from the payment of the tax herein imposed. SECTION 2G.05. Time and Place of Payment . The amusement tax on admission herein imposed shall be due and payable by the proprietor, lessee or operator concerned, within the first twenty (20) days of the month next following that for which they are due to the Municipal Treasurer before the gross receipts are divided between the proprietors, lessees, or operator and the distributors of the cinematographic films. In the case of itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show or performance. SECTION 2G.06. Administrative Provisions . (a) Filing of Return. Upon payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from admission fees during the preceding month. (b) Forms of Tickets. The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide for himself with tickets which shall be serially numbered indicating therein the name of the amusement place and the admission price. The serial number must be printed on both ends of tickets such that when divided into two upon being presented for admission, the serial number shall appear on both parts. The gatekeeper shall drop one-half of the torn ticket in a locked box or receptacle and the other half to be returned to the customer. The box or receptacle shall only opened in the presence of a representative from the Office of the Municipal Treasurer and there shall be three (3) padlocks, one (1) for the Mayor's Office, one (1) for the Treasurer's Office and one (1) for the Amusement establishment and cockpit operator. (c) Registration of Tickets. All admission tickets which shall be sold to the public must first be registered with the Office of the Municipal Treasurer and shall be stamped with the seal of said office. It shall unlawful for any proprietor, operator and lessee of an amusement place to keep on his possession or have unregistered tickets in the amusement place. SHTcDE (d) Verification of Tickets. The Municipal Mayor or Municipal Treasurer shall designate their duly authorized inspectors at the gates of amusement places for the purpose of verifying all tickets sold thereat. Said duly authorized inspectors shall have access to all admission tickets being sold to the public from opening time of the amusement place up to closing time. ARTICLE H Graduated Tax on Business SECTION 2H.01. Definitions . When 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 or 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 sugarcane; (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 cockpit arena 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. HaIESC (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 specially 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 planing 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. (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) 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. (o) 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; (p) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; (q) 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; (r) 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; (s) Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like. (t) Rectifier comprises every persons 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. (u) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (v) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; (w) 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 2H.02. 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: Tax Per Annum Less than 10,000.00 250.00 10,000.00 or more but less than 15,000.00 330.00 15,000.00 or more but less than 20,000.00 460.00 20,000.00 or more but less than 30,000.00 660.00 30,000.00 or more but less than 40,000.00 1,000.00 40,000.00 or more but less than 50,000.00 1,240.00 50,000.00 or more but less than 75,000.00 1,980.00 75,000.00 or more but less than 100,000.00 2,480.00 100,000.00 or more but less than 150,000.00 3,300.00 150,000.00 or more but less than 200,000.00 4,200.00 200,000.00 or more but less than 300,000.00 5,800.00 300,000.00 or more but less than 500,000.00 8,300.00 500,000.00 or more but less than 750,000.00 12,000.00 750,000.00 or more but less than 1,000,000.00 15,000.00 1,000,000.00 or more but less than 2,000,000.00 20,700.00 2,000,000.00 or more but less than 3,000,000.00 24,800.00 3,000,000.00 or more but less than 4,000,000.00 29,700.00 4,000,000.00 or more but less than 5,000,000.00 34,700.00 5,000,000.00 or more but less than 6,500,000.00 36,600.00 6,500,000.00 or more At a rate of fifth six and one-fourth percent (56.25%) of one percent (1%) Provided that in no case shall the tax on gross sales of P6,500,000.00 or more be less than P36,600.00 The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Article. (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: AICTcE Gross Sales/Receipts for the Preceding Calendar Year Tax Per Annum Less than 10,000.00 280.00 10,000.00 or more but less than 15,000.00 330.00 15,000.00 or more but less than 20,000.00 420.00 20,000.00 or more but less than 30,000.00 500.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 1,000.00 50,000.00 or more but less than 75,000.00 1,500.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,810.00 150,000.00 or more but less than 200,000.00 3,630.00 200,000.00 or more but less than 300,000.00 4,950.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 or more but less than 750,000.00 9,900.00 750,000.00 or more but less than 1,000,000.00 13,200.00 1,000,000.00 or more but less than 2,000,000.00 15,000.00 2,000,000.00 or more At a rate of seventy-five percent of one percent (75% of 1%) The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this Article. (c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) 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 Section, the tax on multi-year projects undertaken by 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. ICAcHE (d) On retailers. Gross Sales/Receipts for the Preceding year Rate of Tax Per Annum P400,000.00 or less 3% More than 400,000.00 1 1/2% The rate of three percent (3%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one and one-half percent (1 1/2%) 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: Gross Sales/Receipts for the Preceding Calendar Year Tax Per Annum Less than 5,000.00 50.00 5,000.00 or more but less than 10,000.00 100.00 10,000.00 or more but less than 15,000.00 160.00 15,000.00 or more but less than 20,000.00 250.00 20,000.00 or more but less than 30,000.00 420.00 30,000.00 or more but less than 40,000.00 580.00 40,000.00 or more but less than 50,000.00 830.00 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 200,000.00 or more but less than 250,000.00 5,450.00 250,000.00 or more but less than 300,000.00 6,930.00 300,000.00 or more but less than 400,000.00 9,240.00 400,000.00 or more but less than 500,000.00 12,380.00 500,000.00 or more but less than 750,000.00 13,880.00 750,000.00 or more but less than 1,000,000.00 15,380.00 1,000,000.00 or more but less than 2,000,000.00 17,250.00 2,000,000.00 or more At a rate of seventy-five percent of one percent (75% of 1%) Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P17,250.00. For purposes of this Section, the tax on multi-year projects undertaken by 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. (f) The graduated tax on contractors and other independent contractors shall likewise be collected from tax subjects enumerated under Section 19 (c) of Presidential Decree No. 231, as amended, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160. 1. welding shops 2. service stations 3. white/blue printing, recopying, or photocopying services 4. assaying laboratories 5. advertising agencies 6. shops for shearing animals 7. vaciador shops 8. stables 9. construction of motor vehicles, animal drawn vehicles, bicycles, and/or tricycles 10. lathe machine shops 11. furniture shops 12. proprietors of bulldozers and other heavy equipment available to others for consideration (g) On banks and other financial institutions, at the rate of seventy five percent of one percent (75% 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. (h) On Lessor or Sub-Lessor of real estate including accessories, apartments, condominium, house for lease, rooms and spaces for rent, boarding houses, pension houses, motels; subdivision owners, private cemeteries and memorial parks, in accordance with the following schedule: Gross Sales/Receipts for the Preceding Calendar Year Tax Per Annum Less than 5,000.00 110.00 5,000.00 or more but less than 10,000.00 225.00 10,000.00 or more but less than 15,000.00 335.00 15,000.00 or more but less than 20,000.00 450.00 20,000.00 or more but less than 30,000.00 675.00 30,000.00 or more but less than 40,000.00 900.00 40,000.00 or more but less than 50,000.00 1,125.00 50,000.00 or more but less than 75,000.00 1,625.00 75,000.00 or more but less than 100,000.00 2,275.00 100,000.00 or more but less than 150,000.00 3,270.00 150,000.00 or more but less than 200,000.00 4,250.00 200,000.00 or more but less than 250,000.00 5,750.00 250,000.00 or more but less than 300,000.00 7,250.00 300,000.00 or more but less than 400,000.00 9,500.00 400,000.00 or more but less than 500,000.00 12,675.00 500,000.00 or more but less than 750,000.00 14,175.00 750,000.00 or more but less than 1,000,000.00 15,675.00 1,000,000.00 or more but less than 2,000,000.00 17,250.00 2,000,000.00 or more At a rate of seventy five percent (75%) of one percent (1%) Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P17,250.00. (i) Owners or operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain, bars, carinderias or food caterers, in accordance with the following schedule: Gross Sales/Receipts for the Preceding Calendar Year Tax Per Annum Less than 5,000.00 170.00 5,000.00 or more but less than 10,000.00 330.00 10,000.00 or more but less than 15,000.00 500.00 15,000.00 or more but less than 20,000.00 675.00 20,000.00 or more but less than 30,000.00 1,000.00 30,000.00 or more but less than 40,000.00 1,350.00 40,000.00 or more but less than 50,000.00 1,680.00 50,000.00 or more but less than 75,000.00 1,965.00 75,000.00 or more but less than 100,000.00 2,250.00 100,000.00 or more but less than 150,000.00 2,810.00 150,000.00 or more but less than 200,000.00 3,375.00 200,000.00 or more but less than 250,000.00 3,935.00 250,000.00 or more but less than 300,000.00 4,500.00 300,000.00 or more but less than 400,000.00 5,625.00 400,000.00 or more but less than 500,000.00 6,750.00 500,000.00 or more but less than 750,000.00 9,560.00 750,000.00 or more but less than 1,000,000.00 12,375.00 1,000,000.00 or more but less than 2,000,000.00 23,625.00 2,000,000.00 or more At a rate of seventy five percent (75%) of one percent (1%) Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P23,625.00. (j) Owners or operators of privately-owned markets and shopping centers shall pay the tax in accordance with the following schedule: Gross Sales/Receipts for the Preceding Calendar Year Tax Per Annum Less than 5,000.00 280.00 5,000.00 or more but less than 10,000.00 560.00 10,000.00 or more but less than 15,000.00 840.00 15,000.00 or more but less than 20,000.00 1,125.00 20,000.00 or more but less than 30,000.00 1,680.00 30,000.00 or more but less than 40,000.00 2,250.00 40,000.00 or more but less than 50,000.00 2,800.00 50,000.00 or more but less than 75,000.00 4,210.00 75,000.00 or more but less than 100,000.00 5,625.00 100,000.00 or more but less than 150,000.00 6,000.00 150,000.00 or more but less than 200,000.00 6,375.00 200,000.00 or more but less than 250,000.00 6,750.00 250,000.00 or more but less than 300,000.00 7,125.00 300,000.00 or more but less than 400,000.00 7,875.00 400,000.00 or more but less than 500,000.00 8,625.00 500,000.00 or more but less than 750,000.00 10,500.00 750,000.00 or more but less than 1,000,000.00 12,375.00 1,000,000.00 or more but less than 2,000,000.00 19,875.00 2,000,000.00 or more At a rate of seventy five percent (75%) of one percent (1%) Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P19,875.00. (k) The rates of graduated taxes on the businesses shall be as provided in Section 143 of the Local Government Code and shall be guided by Section 144 thereof: The Municipal Finance Team shall formulate the amount of graduated tax to be imposed in business relative to the relative to the preceding provision of the Local Tax Code. 1. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, videoke bars, computer playstations, 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. 2. Commission agents 3. On travel agencies and travel agents 4. Operators of terminals for public utility vehicles; 5. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories; 6. Cockpit operations (to include placida and cockpit rentals) 7. Operators of Cable Network System 8. Operators of computer services establishment 9. General consultancy services 10. All other similar activities consisting essentially of the sales of services for a fee. IECAaD Gross Sales/Receipts for the Preceding Calendar Year Tax Per Annum Less than 5,000.00 50.00 5,000.00 or more but less than 10,000.00 100.00 10,000.00 or more but less than 15,000.00 160.00 15,000.00 or more but less than 20,000.00 250.00 20,000.00 or more but less than 30,000.00 420.00 30,000.00 or more but less than 40,000.00 580.00 40,000.00 or more but less than 50,000.00 830.00 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 200,000.00 or more but less than 250,000.00 5,450.00 250,000.00 or more but less than 300,000.00 6,930.00 300,000.00 or more but less than 400,000.00 9,240.00 400,000.00 or more but less than 500,000.00 12,380.00 500,000.00 or more but less than 750,000.00 13,880.00 750,000.00 or more but less than 1,000,000.00 15,380.00 1,000,000.00 or more but less than 2,000,000.00 17,250.00 2,000,000.00 or more At a rate of seven five percent (75%) of one percent (1%) Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P17,250.00. (l) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of ten pesos (P10.00) per peddler per day. 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 peddlers tax herein imposed. SECTION 2H.03. Presumptive Income Level. For every tax period, the Treasurers Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. SECTION 2H.04. Exemption . Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article. SECTION 2H.05. Tax on Newly-Started Business . In the case of a newly started business under this Article, the tax shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article. SCaEcD ARTICLE I Situs of Tax SECTION 2I.01. Situs of the Tax . (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The city or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within 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. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), (b) Sales Allocation 1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located. 2. In cases where there is no such branch, sales office, or plant in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality where said principal office is located. 3. In cases where there is a factory, project office, or plant in pursuit of business, thirty percent (30%) if all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, or plant is located. 4. In cases where there are two (2) or more factories, project offices, or plants 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. 5. 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, or plant is located. In case of sales made by the factory, project office, or plant, the sale shall be covered by paragraph (1) or (2) above. 6. 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. 7. All sales made by the factory, project office, or plant 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 said factory shall be taxable by this Municipality along with the sales made in the principal office. (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 J Payment of Taxes SECTION 2J.01. Payment of Taxes . (a) The taxes imposed under this chapter 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 this chapter 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 Section 2I.01 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 2I.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 2J.02. Accrual of Payment . Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 2J.03. Time of Payment . The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 2J.04. Administrative Provisions . (a) Requirement .Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this 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. (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 Pesos (P100.00). (g) Transfer of Business to Other Location .Any business for which a Municipality 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 .Any person natural or juridical, subject to the tax on business under Article L, Chapter 2 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. 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. cCSDaI 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 address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the 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. THEcAS 3. The permit issued to a business retiring or terminating its operation shall be surrendered to the Municipal 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 K Tax on Ambulant and Itinerant Amusement Operators SECTION 2K.01. Imposition of Tax . There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Circus, carnivals, or the like per day P500.00 Merry-Go-Round, roller coaster, ferris wheel, swing, shooting gallery and other similar contrivances per day 500.00 Sports contest/exhibitions per day 200.00 SECTION 2K.02. Time of Payment . The tax herein imposed shall be payable before engaging in such activity. CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit/Business Permit Fees on Business SECTION 3A.01. 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. 1. Mayor's Permit Fees For purpose of the Mayor's Permit Fee, the following Philippine definition of business size is hereby adopted: Characteristics Asset Size Number of workers Cottage A PhP250,000 and below. 1-5 Cottage B Over PhP250,000 to PhP500,000 6-10 Small Over PhP500,000 to PhP5M 11-99 Medium A Over PhP5M to PhP10M 100-150 Medium B Over PhP10M to PhP20M 151-199 Large Over PhP20M 200 and above 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 Amount of Tax Per Annum 1. On Manufacturers/Importers/Producers P300.00 Cottage A 500.00 Cottage B 1,000.00 Small 3,000.00 Medium A 4,000.00 Medium B 6,000.00 Large 2. On Banks 2,000.00 Rural, Thrift and Savings Banks Commercial, Industrial and 5,000.00 Development Banks 7,000.00 Universal Banks 3. On Other Financial Institutions 1,500.00 Small 3,000.00 Medium 5,000.00 Large 4. On Contractors 1,000.00 Cottage 2,000.00 Small 3,000.00 Medium 4,000.00 Large 5. On Service Establishments 250.00 Cottage A 500.00 Cottage B 1,000.00 Small 2,000.00 Medium 3,000.00 Large 6. On Wholesalers/Retailers/Dealers or Distributors 250.00 Cottage A 500.00 Cottage B 1,000.00 Small 2,000.00 Medium 3,000.00 Large 7. On Other Businesses 250.00 Cottage A 500.00 Cottage B 1,000.00 Small 2,000.00 Medium 3,000.00 Large 8. On lessors of Real Estate Commercial Buildings Less than 3-stories 1,500.00 3-stories or more but not less than 5-stories 3,000.00 5-stories or more 5,000.00 Residential Buildings, per unit 200.00 Commercial Apartment, per door 150.00 House for rent w/garage and/or swimming pool 1,500.00 House for rent w/o garage and/or swimming pool 1,000.00 Board and lodging house 100.00 Privately-owned public market, shopping centers, food centers For the first 10 stalls 1,000.00 10 stalls but not more than 15 stalls 1,500.00 15 stalls but not more than 20 stalls 2,000.00 20 stalls but not more than 30 stalls 3,000.00 30 stalls or more 5,000.00 Lot: 1. Residential, per sq. m. 5.00 2. Commercial, per sq. m. 12.00 3. Industrial (lot) per sq. m. 10.00 2. Business Permit Fees In addition to Mayor's Permit Fee on Business, the following shall be collected: a) Annual Business Inspection Fees P100.00 b) Business Plate Fee 200.00 c) Sticker 10.00 d) Administering Permit Fee 50.00 e) Fire Safety Inspection Fees 10% of Business Tax SECTION 3A.02. 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 3A.03. Administrative Provisions . (a) Supervision and Control Over Establishments and Places .The Business Permit and Licensing Office (BPLO),a division under the Office of the Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. It shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the Municipality. (b) Application for Mayor's Permit: False Statement .An application for a Mayor's Permit shall be filed with the BPLO. 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. Paid-up capital of the business as shown in the Articles of Incorporation, if a corporation or partnership, or declaration with the DTI or sworn statement of the capital investment by the owner or operator, if sole proprietor c. Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations d. Tax clearance showing that the operator has paid all tax obligations in the Municipality e. Barangay clearance, where business is located f. Health certificate for all food handlers, and other occupations required g. under Chapter IV, Article E of this Revenue Code h. Community Tax Certificate of owner/applicant, either individual or corporation i. Certificate of Occupancy issued by the Engineering Department, for new building/structure 2. For renewal of existing business permits a. Previous year's Mayor's permit b. One (1) copy of the annual or quarterly tax payments for the preceding year c. One (1) copy of all receipts showing payments of all regulatory fees as provided for in this Code d. Certificate of tax exemption form local taxes or fees, if exempt e. BIR income and business tax returns f. BIR registration certificate and annual registration fee payment Upon submission of the application, it shall be the duty of the proper authorities to verify if other Municipality requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other Municipality tax ordinances. ICTaEH 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 be refused to (1) any person who previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the Municipality; (3) who has unsettled tax obligation, debt or other liability to the government; (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the Municipality for the same or a closely similar type of activity or business. (c) Issuance of Permit; Contents of Permit . The Mayor's Permit shall be issued by the BPLO upon presentation of the official receipt issued by the Municipal Treasurer for payment of the Mayor's Permit fee and the business tax. The Mayor's Permit shall be withheld pending compliance with all documentary requirements. The official receipt shall serve as a temporary permit for a period not exceeding thirty (30) days without extension after which the permit shall be deemed revoked. 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 One Hundred Pesos (P100.00). (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 BPLO, 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 . When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to the municipality or abuses his privilege to do business to the injury of the public moral or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the Municipal Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines 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 thereof by the person whose privilege is revoked, until restores by the Sangguniang Bayan. SECTION 3A.04. Rules and Regulations on Certain Establishments . (a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. 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 year. 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. (b) 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 Permit Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 3B.01. 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. (e) Cockpit Doctor refers to the person who attends to the injuries sustained by the cock. SECTION 3B.02. 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: Annual cockpit permit fee P10,000.00 (b) From cockpit personnel 1. Promoters/Hosts 1,000.00 2. Pit Manager 500.00 3. Referee 300.00 4. Bet Taker "Kristo/Llamador" 250.00 5. Bet Manager "Maciador/Kasador" 250.00 6. Gaffer "Mananari" 250.00 7. Cashier 250.00 8. Derby (Matchmaker) 250.00 9. CockDoctor 500.00 10. Other Personnel 250.00 SECTION 3B.03. 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 on the birth month of the permittee. (d) The cockpit owner/operator or lessor shall pay 30% Amusement Tax on gross entrance ticket sales on monthly basis. SECTION 3B.04. Administrative Provisions . (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality. EcASIC (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 by the Municipal Engineer in accordance with existing ordinances, 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, the corresponding Mayor's Permit shall be issued. SECTION 3B.05. Applicability Clause . The provisions of the Republic Act 7160, better known as the Local Government Code of 1991, particularly Article Three The Sangguniang Bayan, Section 447, (3) (v) states : "Any law to the contrary notwithstanding, authorize and license the establishment, operation, and maintenance of cockpits, and regulate cockfighting and commercial breeding of gamecocks provided that existing rights should not be prejudiced." ARTICLE C Special Permit Fee for Cockfighting SECTION 3C.01. Definitions . When used in this Article: (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets 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 3C.02. Imposition of Fees . There shall be collected the following fees per day for cockfighting: (a) Special Cockfights (Pintakasi) P1,000.00 (b) Special Derby Assessment from Promoters of Two-Cock Derby 3,000.00 Three-Cock Derby 4,000.00 Four-Cock Derby 5,000.00 Five-Cock Derby 6,000.00 (c) Special levy for every cockfight/sultada shall likewise be paid as follows: 1. For Ordinary/Special Sultada/cockfight 20.00 2. For Derby 50.00 (d) Special levy for every winning bets shall likewise be paid as follows: 2. For Ordinary/Special Sultada/cockfight 20.00 3. For Derby 100.00 SECTION 3C.03. 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 3C.04. 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 3C.05. Administrative Provisions . (a) Holding of cockfights. Except as provided for in this Ordinance, the Sangguniang Bayan of Pateros hereby authorized the Municipal Mayor as Local Chief Executive to issue permits for regular and/or special cockfights and derbies, it may also be held during municipal agricultural, commercial or industrial fairs, carnival or expositions, non-governmental organizations (NGO),benevolent and charitable institutions beneficial and fund raising projects. No cockfighting shall be held on December 30 (Rizal Day),June 12 (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. (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. SECTION 3C.06. 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 D Building Permit and Related Fees SECTION 3D.01. Building Permits . No person, firm or corporation, including any agency or instrumentality of the government shall erect, construct, alter, repair, move, convert any building or structure or cause the same to be done without first obtaining a building permit from the Building Official of this municipality. The Building Official shall furnish the Municipal Treasurer and Municipal Assessor with copies of all permits issued by him. SECTION 3D.02. Imposition of Fee . There shall be collected from each applicant for a building permit the corresponding fees pursuant to the National Building Code. SECTION 3D.03. Time and Manner of Payment . The permit shall be issued only upon payment to the Municipal Treasurer of the corresponding fees. ARTICLE E Permit Fee for Excavation SECTION 3E.01. Imposition of Fee . The following fees and charges shall be collected from all applicants whether private or government agencies thus specifically exempted by law, who shall make or cause any excavation and diggings in national and local roads, thoroughfares, including passage ways and sidewalks within the municipality, except private roads not yet turned over to the municipal government shall be filed with the Office of the Municipal Engineer, who shall issue corresponding permit upon payment of appropriate fees and restoration deposit. Amount of Fee 1. Processing Fee a) For poles and house connections 300.00 b) For all other excavations 500.00 2. Excavation Permit Fee 2.1 Underground Utility Lines a. For maximum width of trench of 0.50 meter a.1 First 50 linear meter length of excavation and below 500.00 a.2. Over 50 linear meter length of excavation 15.00/l.m. b. Excess over 0.50 meter width of trench 15.00/sq. m. 2.2 For foundations of structures 20.00/sq. m. 2.3 For road concreting/blocking and asphalt pavement 5.00/sq. m. 2.4 For installation of wooden/concrete utility poles 100.00/pole 2.5 Additional fee for every day of delay in excess of excavation period provided in the excavation permit 100.00/day 3. Restoration Deposit The restoration deposit shall be based on the following schedule: Per square meter or fraction thereof a. Concrete Pavement a. 1. 9" thickness 950.00 a. 2. 8" thickness 863.00 a. 3. 7" thickness 784.00 a. 4. 6" thickness 712.00 a. 5. 4" thickness 588.00 Concrete Sidewalk 588.00 Macadam Pavement 400.00 b. Asphalt Pavement b.1. 2" thickness 520.00 c. Curb and Gutter 400.00 3.1 Restoration work and other consequential responsibilities or obligations over diggings/excavations after the completion of the underground works shall be done by the implementing agency (IA). cCaATD 3.2 The utility company/implementing agency (IA) shall post cash deposit for restoration cost based on the schedule of restoration rates and/or performance bond to the Municipal Treasurer. The said cash deposit shall be refundable. For restoration works to be undertaken by contract, the implementing agency (IA) contractor shall post a guaranty bond equivalent to the computed restoration cost. 3.2.1 The utility company/implementing agency/contractor shall undertake repair works in case of failure of restoration within six (6) months from the date of acceptance. 3.2.2 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 fifteen (15) days after the purpose of the excavation is accomplished. 3.3 For individual connections, a cash payment for restoration works shall be made to the Municipal Treasurer. 4. Maintenance Deposit The utility company/implementing agency shall maintain for a period of six (6) months from the date of acceptance of the restored excavated portion of the road right of way. It shall be deposited to the Municipal Government the equivalent amount based on the following schedule of rates which shall be utilized by the concerned agency in case of the failure of the utility company/implementing agency/contractor to repair the damaged portion of the restored right-of-way. This maintenance deposit shall be refunded within one (1) month after the expiration of the six (6) months period. Per square meter or fraction thereof a. Concrete Pavement a.1. 9" thickness 238.00 a.2. 8" thickness 216.00 a.3. 7" thickness 196.00 a.4. 6" thickness 178.00 a.5. 4" thickness 147.00 b. Asphalt 130.00 c. Macadam 50.00 d. Curb and Gutter 100.00 SECTION 3E.02. Time and Manner of Payment . The fee imposed shall be paid to the Municipal Treasurer before the permit to dig or excavate is issued. Such permit is valid only when the official receipt covering payment of the prescribed fees is attached thereto except when the excavator/permittee is exempted from the payment of fees. SECTION 3E.03. 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 Pateros unless a permit shall have been first secured from the Office of the Municipal Engineer specifying the duration of the excavation. (b) The Office of the Municipal Engineer shall have the authority to inspect all diggings and excavations being undertaken on all private roads, streets, thoroughfares, including passageways and sidewalks and to require that restoration of the excavated area meets the standard specifications as formulated by the Municipal Engineer. (c) In order to protect the public from any danger, appropriate signs, marker and safety devices must be placed in the area where work is being done. (d) In case of death, injury and/or damages caused by the non-completion of such works and/or failure of the one undertaking the work to adopt the required precautionary measures for the protection of the general public or violation of any of the terms or conditions of the permit, the permittee/excavator shall assures all liabilities for such death, injury or damage arising there from. For this purpose, the excavator, permittee shall purchase insurance coverage to answer for third party liability. (e) All excavations and diggings passing thru canals and insertion through drainage or sewer pipes are strictly prohibited. SECTION 3E.04. Imposition of Fines . There is hereby imposed a fine of not exceeding Ten Thousand (P10,000.00) Pesos subject to the terms and procedures as hereunder provided: 1. Excavating without an excavation permit. 2. Non-compliance with the work stoppage order. 3. Failure to post or display the Excavation Permit in a conspicuous place. 4. Failure to install road/highway safety construction devices. 5. Failure to install road signs and billboards. A. Determination of Amount of Fines: In the determination of the amount of fines to be imposed or violation, the Municipal Government shall take into consideration the following: 1. Light Violation a. Failure to post Excavation Permit in conspicuous place. 2. Less Grave Violation a. Failure to install road/highway safety construction devices. b. Failure to install road signs and billboards. c. Failure to restore the excavated portion of the road-right-of way to its original conditions. d. Non-compliance with work stoppage order for excavating without an excavation permit. B. Schedule of Fines: Light Less Grave Grave Violation Violation Violation Minimum P1,200.00 P5,000.00 P10,000.00 Medium 2,000.00 7,500.00 15,000.00 Maximum 3,000.00 10,000.00 20,000.00 The above fines shall be imposed as follows: 1. Minimum Fine for failure to comply with the terms of the first notice. 2. Medium Fine for failure to comply with the terms of the second notice. 3. Maximum Fine for failure to comply with the terms of the third and final notice. SECTION 3E.05. Surcharges for Late Payment . Without prejudice to the provisions of the preceding sections, there is hereby imposed a penalty for surcharge equivalent to fifty percent (50%) of the Processing and Excavation Permit Fees for commencing the digging or excavation prior to the issuance of excavation permit. Provided, further, that when the excavation work is stated with due notice and advice of the Municipal Government and after the lapse of eight (8) days from the date of filing and acceptance of the application for Excavation Permit, no surcharge or penalty shall be imposed. SECTION 3E.06 Engineering Supervision Fee . Supervision fees shall be collected by the Municipal Government from the implementing agency/excavator/permittee equivalent to three percent (3%) of the total restoration cost before the start of restoration. SECTION 3E.07 Escalation Clause . Should there be any increase in the cost of labor and/or materials, including the increase in cost of operation and maintenance equipment, upon approval of the Municipal Engineer, a corresponding increase shall be adjusted in the maintenance and restoration costs in accordance with agency estimate. SECTION 3E.08 Revocation of Permit . Permits issued may be revoked or cancelled in cases of emergency, when interest so demands or for non-compliance with the conditions of the permit. SECTION 3E.09 Penalties . Any person violating any of the provisions or its implementing guidelines shall upon conviction, be punished by a fine of not less than Five Hundred (P500.00) Pesos not more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than thirty (30) days nor more than six (6) months or both fine and imprisonment. ARTICLE F Fee for Sealing and Licensing of Weights and Measures SECTION 3F.01. 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: Amount of Fee (a) For sealing linear metric measures: Not over one (1) meter P50.00 Measure over one (1) meter 100.00 (b) For sealing metric measures of capacity: Not over ten (10) liters 50.00 Over ten (10) liters 100.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kg. 50.00 With capacity of more than 30 kg. but not more than 300 kg. 150.00 With capacity of more than 300 kg. but not more than 3,000 kg. 200.00 With capacity of more than 3,000 kg. 300.00 (d) For sealing apothecary balances of precision 100.00 (e) For sealing scale or balance with complete set off weights: For each scale or balances or other balances with complete set of weights for use therewith 50.00 For each extra weight (per 100 kilos) 1.00 (f) 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, an additional service charge of two hundred pesos (P200.00) for each instrument shall be collected. SECTION 3F.02. 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 for one 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 fee paid there for within the prescribed period shall subject the owner or user to a surcharge of five hundred per cent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 3F.03 Place of Payment . The fees herein levied shall be paid in the municipality 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 locality where he maintains his residence. SECTION 3F.04 Exemptions . (a) 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. (b) Dealers of weights and measures instruments intended for sale. SECTION 3F.05. Administrative Provisions . (a) 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 I license, shall be exhibited on demand by the Municipal Treasurer or his deputies. (b) 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. (c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Municipal Auditor or his representative. SECTION 3F.06. Fraudulent Practices Relative to Weights and Measures and Corresponding Penalties . (a) Fraudulent practices relative to weights and measures. Any person, other than the official sealer of weights and measures: 1. Who places an official tag or seal upon any instrument of weights or measures or attaches it thereto; or 2. Who fraudulently imitates any mark, stamp or brand, tag or other characteristic sign used to indicate that weights and measures have been officially sealed; or 3. Who alters in any way the certificate given by the sealer as an acknowledgment that the weights and measures mentioned therein have been duly sealed; or 4. Who makes or knowingly sells or uses any false or counterfeit stamps, tag, certificate, license, or any dye for printing or making stamps, tags, certificates, or licenses which is an imitation of, or purports to be a lawful stamp, tag, certificate or license of the kind required by the provisions of this Article; or 5. Who alters the written or printed figures or letters on any stamp, tag, certificate of license used or issued; or 6. Who has in his possession any such false, counterfeit restored or altered stamp, tag, certificate, or license for the purpose of using or reusing the same in payment of fees or charges imposed in this article; or 7. Who procures the commission of any such offense by another; shall for each of the offense above, be fined by not less than Five Hundred Pesos (P500.00) nor more than One Thousand Pesos (P1,000.00) or imprisoned for not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. (b) Unlawful possession or use of instrument not sealed before using and not sealed within twelve (12) months from last sealing: Any person making a practice of buying or selling goods by weights and/or measures, or of furnishing services the value of which is estimated by weight or measure, who has in his possession, without permit, any unsealed scale, balance, weight or measure, and any person who uses in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefor has expired and has not been renewed in due time, shall be punished by a fine or not exceeding Five Hundred Pesos (P500.00) or by imprisonment of not more than six (6) months, or both at the discretion of the Court. If, however, such scale, balance, weight or measure, has been officially sealed at some previous time and the seal and tag officially affixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repairs or alterations, such instrument shall, if presented for sealing promptly on demand of an authorized sealer or inspector of weights and measures, be sealed, and the owner, possessor or user of the same shall be subject to no 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. (c) Any person, with fraudulent intent, alters any scale or balance, weight or measure after it is officially sealed or who knowingly uses any false scale or balance, weight or measure, whether sealed or not shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred (P2,500.00) or by imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. (d) Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure of any article bought or sold by weight or measure, fraudulently misrepresents the weights or measures thereof shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) or by imprisonment of not less than one (1) month and not more than six (6) months, or both at the discretion of the Court]. SECTION 3F.07. Administrative Penalties . The Municipal Treasurer may compromise the following acts or omission not constituting fraud. (a) Any person making a practice of buying or selling by weight and measure using unsealed and/or unregistered instrument: Penalty 1. When correct P150.00 2. When incorrect but within tolerable allowance of defect or short measure 200.00 (b) Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered 1. When correct P100.00 2. When incorrect but within tolerable allowance of defector short measure 200.00 (c) Any person found violating any of the above two (2) provisions for the second time shall be fined twice the above penalty. ARTICLE G Permit Fee on Film-Making SECTION 3G.01. Imposition of Fee . There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this Municipality. Rate of Fee Per Filming a. Commercial movies P2,000.00/film b. Commercial advertisements 1,000.00/film c. Documentary film 500.00/film In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. SECTION 3G.02. Time of Payment . The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit two (2) days before location-filming is commenced. ARTICLE H Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 3H.01. Imposition of Fees . There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from non-resident operators of said machinery, renting out said equipment in this Municipality. Rate of Fee Per Annum a. Bulldozer P500.00 b. Forklift 500.00 c. Heavy Graders 500.00 d. Light Graders 300.00 e. Cargo Truck 500.00 f. Dump Truck 500.00 g. Road Rollers 500.00 h. Payloader 500.00 i. Primemovers/Flatbeds 500.00 j. Backhoe 500.00 k. Transit/Mixer Truck 500.00 l. Crane 500.00 m. Other agricultural machinery or heavy equipment not enumerated above 300.00 SECTION 3H.02. Time and Manner of Payment . The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's permit. cEDaTS SECTION 3H.03. 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 I Permit Fees on Tricycle Operation SECTION 3I.01. 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. (b) Tricycle Operators are persons engaged in the business of operating tricycles. (c) Pateros Land Transportation Office (PLTO) an office that will supervise and oversee the implementation of Local and National ordinances and resolutions pertaining to public and private transportation. (d) Tricycle Operators and Drivers Association (TODA) within Pateros shall be accredited by the Local Government of Pateros. (e) Tricycle Drivers Operator's Permit (MTOP) refers to tricycle permit, either franchise permit or service permit, issued to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified route. (f) Authority for Tricycle Service Permit is a document granting authority to tricycles regularly servicing passengers from neighboring cities or municipalities to enter and ferry back but not ferry passengers within Pateros. (g) Authority for Tricycle Franchise Permit is a document granting franchise or license to a person, natural or juridical, allowing him to ferry passengers in exchange of prescribed payments in its specified route. (h) Route 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 3I.02. Imposition of Fees . There shall be collected an annual fee in the amount fee for the following: FRANCHISING AND MISCELLANEOUS FEES: a) FOR PUBLIC UTILITY MOTORIZED VEHICLE Franchise Fee (per unit) P250.00 Sticker Fee (per unit) 50.00 Supervision Fee (per unit) 50.00 Pilahan Fee (per unit) 60.00 PLTO I.D. 15.00 b) FOR PRIVATE UTILITY MOTORIZED VEHICLE (exclusive of residents of Pateros to be used as SERVICE) Permit (per unit) P400.00 Sticker Fee (per unit) 50.00 PLTO I.D. 15.00 c) FOR PRIVATE UTILITY MOTORIZED VEHICLE (coming from neighboring municipalities and non-resident of Pateros) Permit (per unit) P600.00 Sticker Fee (per unit) 50.00 PLTO I.D. 15.00 SECTION 3I.03 Penalty for Late Renewal of Franchise. 1. One (1) day up to last week of the month P125.00 2. Succeeding month 250.00 3. Failure to renew the Franchise Permit 30 days after expiration shall be served proper notice, after which the same shall be subject to revocation. SECTION 3I.04. Time of Payment . (a) The fee shall be paid to the Municipal Treasurer upon application or renewal of the permit. (b) Renewal of permit will be on or before one (1) year from date of application. (c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another TODA, change of ownership of unit or transfer of MTOP. SECTION 3I.05. Administrative Provisions . (a) Prospective operators of tricycles should secure a MTOP from the PLTO. (b) The PLTO of this Municipality shall: 1. Oversee the implementation of local and national ordinances and resolutions pertaining to public and private transportation, issue, amend, revise, suspend or revoke tricycle permits and prescribe the appropriate terms and conditions therefor; review and recommend fare adjustments and reasonable fees and related charges in the regulation of tricycle-for-hire, to the Sangguniang Bayan for passage of an appropriate ordinance; and establish and prescribe the conditions and qualifications of service; 2. Only Filipino citizens and resident of Pateros who shall be granted MTOP. No MTOP shall be granted by the municipality unless the applicant is the rightful owner and is in possession of unit/s with valid registration papers from the Land Transportation Office (LTO); 3. Operators of tricycles-for-hire shall employ drivers possessing professional driver's license duly issued by the LTO; 4. Operators who intend to stop service completely shall secure a Cancellation of Franchise from the PLTO; 5. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceed forty (40) KPH; THcEaS (c) The Sangguniang Bayan may impose a common color for tricycles for hire in the same route. Each tricycle unit shall be assigned and bear a body 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 fare rate shall be a minimum fee of Five Pesos (P5.00) plus One Peso (P1.00) per km. in excess of two (2.0) km. Distance. Senior Citizens, children and students are required to get 20% discount as provided for in the ordinance regulating the operation of the Motorized Tricycle operating within the Municipality of Pateros. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (d) The route must be within the boundaries of this Municipality. The existing routes 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 route secure the MTOP. (e) The PLTO 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 J Permit Fee on Occupation/Calling Not Requiring Government Examination SECTION 3J.01. 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/Annum (a) On employees and workers in generally considered "Offensive and Dangerous Business Establishments" P200.00 (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public 100.00 (c) On employees and Workers in food or eatery establishment 100.00 (d) On employees and workers in night or night and day establishment 200.00 (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, chambermaid, criminologist, electrician, electronic technician. 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, stage-performer, sculptor, and welder 200.00 SECTION 3J.02. Exemption. All professionals who are subject to the Professional Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. SECTION 3J.03. 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. CIAHaT 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. (b). 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 saloons; 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 of 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: 1. 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. aAcDSC (e) 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 3J.04. 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. 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 3J.05. 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 permittee next following calendar. SECTION 3J.06. 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 K Permit Fee for the Storage of Flammable and Combustible Materials SECTION 3K.01. Imposition of Fee . There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: (a) Storage of gasoline, diesel, fuel, kerosene and similar products 500 to 2,000 liters P1,000.00 2,001 to 5,000 liters 2,000.00 5,001 to 20,0000 liters 3,000.00 20,001 to 50,000 liters 4,000.00 50,0001 to 100,000 liters 5,000.00 Over 100,000 liters 6,000.00 (b) Storage of calcium carbide 1) Less than 50 cases 1,000.00 2) 50 to 99 cases 2,000.00 3) 100 or more cases 3,000.00 (c) Storage of tar, resin and similar materials 1) Less than 1,000 kls. 1,000.00 2) 1,000 to 2,500 kls. 2,000.00 3) 2,500 to 5,000 kls. 3,000.00 4) Over 5,000 kls. 4,000.00 (d) Storage of combustible, flammable or Explosive Substance not mentioned above including LPG 1,000.00 SECTION 3K.02. 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 3K.03. Administrative Provisions . (a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefor. Gasoline or naptha not exceeding the quantity of Four Hundred (400) liters, 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 L Permit and Inspection Fee on Machineries and Engines SECTION 3L.01. 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: (a) Internal combustible engines: 1. 2 HP and below P1,000.00 2. 5HP and below but not lower than 3 HP 2,000.00 3. 10HP and below but not lower than 5 HP 3,000.00 4. 14HP and below but not lower than 10 HP 4,000.00 5. Above 15HP 5,000.00 (b) Other stationery engines or machines: 1. 3 HP and below 1,000.00 2. 5 HP and below but not lower than 3 HP 2,000.00 3. 10 HP and below but not lower than 5 HP 3,000.00 4. 14 HP and below but not lower than 10 HP 4,000.00 5. Above 14 HP 5,000.00 c) Electrical generators and other machine propelled by electric motors will be levied the same rates found in subsection (1). SECTION 3L.02. Time of Payment . The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Municipal Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Municipal Mayor. Thereafter, the fee shall be paid within twenty (20) days of January. SECTION 3L.03. 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 M Permit Fee for Inspection and Verification of Subdivision SECTION 3M.01. Imposition of Fee . There shall be collected a Mayor's Permit Fee for the verification and inspection of subdivision in this Municipality, in accordance with the rates prescribed by the Housing and Land Use Regulatory Board (HLURB). SECTION 3M.02. Time of Payment . The fees imposed in this article shall be paid by the subdivision owner or his representative to the Municipal Treasurer before verification or inspection is conducted. SECTION 3M.03. Administrative Provisions . The Municipal Mayor shall administer the provision of this article and other existing ordinance, executive orders, laws, regulating to, and governing subdivision and housing projects. ARTICLE N Permit Fee for Zoning/Locational Clearance SECTION 3N.01. Imposition of Fee . There shall be collected from each applicant for a Zoning/Locational Clearance the corresponding fees: A. Application Fees 1. For Zoning/Locational Clearance 100.00 2. For motion for reconsideration 200.00 3. For petition/request for re-classification 1,200.00 4. For filing complaint except those involving pauper-litigant which shall be free of charge 1,200.00 B. Processing Fee 1. Residential (single detached and duplex type) 5.00/sq.m. of total floor area 2. Commercial establishments including apartments mass housing, townhouses 10.00/sq.m. of total floor area 3. Industrial establishments 20.00/sq.m. of total floor area 4. Institutional (schools, hospitals, etc.) 5.00/sq.m. of total floor area 5. Memorial Parks/Cemeteries 5.00/sq.m. of total floor area 6. Agro-Industrial a. Manufacturing 20.00/sq.m. of total floor area b. Non-manufacturing 10.00/sq.m. of total floor area 7. Telecommunications/Towers 50.00/sq.m. of total floor area 8. Billboards 50.00/sq.m. of total floor area 9. Yards utilized for commercial 10.00/sq.m. of purposes total floor area 10. Yards utilized for industrial purposes 10.00/sq.m. of total floor area 11. All types of renovation 50% of the prescribed rate C. Inspection Fee per Inspection 200.00 D. Certification Fee 300.00 SECTION 3N.02. Time and Manner of Payment . The permit shall be issued only upon payment to the Municipal Treasurer of the corresponding fees. SECTION 3N.03. Administrative Provisions . The Zoning Official shall enforce strictly the procedural guidelines in the issuance of Zoning/Locational clearance as prescribed by the Zoning Ordinance of the Sangguniang Bayan (No. 2002 016) and the HLURB. ARTICLE O Permit Fee for Temporary Use of Roads, Streets, Sidewalk, Alleys, Patios, Plazas and Playgrounds SECTION 3O.01. 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: 1) For construction P20/sq.m. per week or fraction thereof 2) Others 10/sq.m. per day For wake (8:00 PM to 5:00 AM only) 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 3O.02. Time of Payment . The fee shall be paid to the Municipal Treasurer upon application of the permit with the Municipal Mayor. SECTION 3O.03. Administrative Provisions . The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee. ITADaE ARTICLE P Permit Fee for the Conduct of Group Activities SECTION 3P.01. Imposition of Fee . Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this 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: 1. Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets P500.00 for every occasion of not more than 24 hours 2. Dances 500.00 3. Coronation and ball 500.00 4. Promotional sales 500.00 5. Other Group Activities 500.00 Note: In excess of 24 hours 100.00/day SECTION 3P.02. 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 3P.03. Exemption . Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 3P.04. 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. CHAPTER IV Service Fees ARTICLE A Secretary's Fees SECTION 4A.01. Imposition of Fees . There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this Municipality. Amount of Fee (a) For every page or fraction thereof typewritten (not including the certificate and notation) P50.00 (b) For each certificate of correctness (with seal of Office) written on the copy or attached thereto 50.00 (c) For certified copies of any papers, records, decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page 50.00 (d) Photocopy or any other copy produced by copying machine per page 30.00 SECTION 4A.02. Exemption . The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 4A.03. Time and Manner of Payment . The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipality record or document is made. ARTICLE B Local Civil Registry Fees SECTION 4B.01. Imposition of Fees . There shall be collected for services rendered by the Municipal Civil Registrar of this Municipality the following fees: (a) Marriage Fees: 1. Application for marriage license P100.00 2. Marriage license fee 50.00 3. Marriage solemnization fee 100.00 (b) For registration of the following: 1. Birth Within 30 days 50.00 Late Registration 150.00 2. Marriage Within 30 days 50.00 Late Registration 150.00 3. Death Within 30 days 50.00 Late Registration 150.00 4. Legitimation 300.00 5. Adoption 500.00 6. Annulment of Marriage 500.00 7. Divorce/Legal Separation 500.00 8. Naturalization 500.00 9. Change of Name 3,000.00 10. Correction of clerical error 1,000.00 11. Supplemental 300.00 12. Acknowledgement of Paternity Use of Surname 300.00 13. Other legal documentation for record purposes 300.00 (c) For certification of records 50.00 (d) Verification Fee 50.00 (e) Verification Fee (other municipalities) 85.00 (f) For authentication of birth, marriage, death, per copy 75.00 (g) For Security Paper, per copy 90.00 (h) Burial Fees 1. Burial Permit Fee or transfer of cadaver 150.00 a. If funeral service is outside Pateros 100.00 b. If funeral service is within Pateros 200.00 2. Fee for exhumation of cadaver 200.00 3. Fee for removal of cadaver 200.00 4. Fee for cremation 200.00 SECTION 4B.02. Exemptions . The fee imposed in this Article shall not be collected in the following cases: (a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. (b) Burial permit of a pauper, per recommendation of the Municipal Mayor. SECTION 4B.03. 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 4B.04 Administrative Provision . A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning and Marriage Counseling. ARTICLE C Clearance/Certificate Fees SECTION 4C.01. Imposition Fee . There shall be paid for each clearance/certificate issued by the Municipality of Pateros the following: Amount of Fee (a) Police Clearance 1. For employment P20.00 2. For travel abroad 50.00 3. For scholarship, study grant, and other purposes not hereunder specified 50.00 4. For change of name 100.00 5. For application for Filipino citizenship 300.00 6. For passport or visa application 100.00 7. For firearms permit application 300.00 (b) PLEB Clearance 50.00 (c) Certificate of Authority (BMBE) 1,000.00 (d) Accreditation fee for Suppliers of goods, Contractors for infrastructure projects and for Consulting Services 500.00 (e) Processing Fees 100.00 (f) Other Certificates/Clearances 50.00 SECTION 4C.02. Time of Payment . The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for clearance and certificate. ARTICLE D Sanitary Inspection Fee SECTION 4D.01. 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: Amount of Fee (a) For house for rent per unit P50.00 (b) For each business, industrial, or agricultural establishment and other businesses not specifically mentioned With an area of 25 sq.m. or more but less than 50 sq.m. 100.00 With an area of 50 sq.m. or more but less than 100 sq.m. 200.00 With an area of 100 sq.m. or more but less than 200 sq.m. 300.00 With an area of 200 sq.m. or more but less than 500 sq. m. 400.00 With an area of 500 sq.m. or more but less than 1000 sq.m. 500.00 With an area of 1,000 sq.m. or more 600.00 SECTION 4D.02. 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 4D.03. 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 Health Certificate Fees SECTION 4E.01. Imposition of Fee . There will be collected a fee of Fifty Pesos (P50.00) from any person who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinances. A fee of Twenty Pesos (P20.00) 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 4E.02. 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 4E.03. Administrative Provisions . (a) Individuals engaged in an occupation or working in the following establishments, are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter. 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, hostesses, cooks, bartenders, waitresses, etc. 4. Tonsorial and beauty establishments including 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. EcDSHT (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. ARTICLE F Pateros Health Office Fee for Service SECTION 4F.01. Imposition of Fee . The imposition of fees shall be as provided in the Fee for Service Ordinance (Municipal Ordinance No. 2002-001) whose revision of rates prescribed shall be on as-need-arise-basis and as price escalation dictates. 1. Maternal Health Care Services Prenatal and Postnatal Care Free Ferrous Sulfate (90 tablets) for 3 months 90.00 Vitamin A 10,000 iu 0.50 Vitamin A 200,000 iu 2.50 Pills 20.00 Condom 20.00/5pcs. IUD 50.00 Removal of IUD without valid reason 100.00 IUD Check-up 50.00 DMPA 50.00/injection Pap-Smear (Non-targetted) 80.00 Pap-Smear (Targetted patients) 50.00 Bilateral Tubal Ligation 300.00 2. Immunization BCG 20.00 DPT 30.00 OPV 10.00 Measles plus Vitamin A 100,000 iu 23.00 Tetanus Toxoid 20.00 Hepatitis B 100.00 3. Dental Services Oral Prophylaxis 50.00 Tooth Extraction 50.00 Additional Anesthesia 15.00 Permanent Filling 60.00 Temporary Filling 60.00 Fluoride Application 100.00 Sealant Application 100.00 Dental Certificate 50.00 4. Laboratory Services Complete Blood Count 50.00 Routine Urinalysis 30.00 Routine Stool Examination 30.00 Platelet Count 60.00 Gram Stain 50.00 Hemoglobin/Hematocrit 30.00 Blood Typing 30.00 Blood Sugar Determination 60.00 Acid Fast Bacilli (Sputum) 50.00 Slit Skin Smear (2 sites) 100.00 Pregnancy Test 50.00 Duplicate of Lab Results 10.00 5. Radiologic Services I. Head and Neck X-ray Skull AP and Lateral 200.00 Skull AP, Lateral and Towne's 300.00 Mastoids Towne's, Stenvers or Laws 300.00 Mandible PA and Both Oblique 300.00 PNS Caldwell, Waters and Lateral 200.00 Temporo Mandibular Joints (Open and Close mouth) 300.00 Nasal Bone, R and L Lateral, waters 200.00 Optic Foramina (Right and Left) 200.00 Zygoma (Both sides) 200.00 Internal Auditory Meatus AP, Towne's and Lateral 90.00 Orbits 200.00 Foreign Body Localization 200.00 II. Chest X-ray Adult Chest PA only 135.00 Adult Chest PA and Lateral 195.00 Children Chest PA and Lateral 135.00 Lordotic View 100.00 Thoracic Cage AP only 200.00 Thoracic Cage AP, both Obliques 375.00 III. Abdomen and Pelvis-Xray Plain Abdomen 150.00 Plain Abdomen AP and Lateral Upright 150.00 Pelvis AP 150.00 Pelvis AP and Frog Leg 150.00 IV. Spine/Skeletal System X-ray Cervical Vertebrae AP, Lateral & Oblique 250.00 Thoracic Vertebrae AP and Lateral 200.00 Lumbo-Sacral Vertebrae AP and Lateral 200.00 Thoraco-Lumbar AP and Lateral 250.00 V. Extremities X-ray Shoulder AP, Unilateral 150.00 Shoulder AP, Bilateral 150.00 Shoulder Internal & External Rotation 150.00 Scapula AP and Lateral 150.00 Clavicle 150.00 Arm/Humerus AP and Lateral 150.00 Elbow AP and Lateral 150.00 Forearm AP and Lateral 150.00 Wrist AP, Lateral or Oblique 150.00 Hand AP, Lateral or Oblique 150.00 Hand AP, Lateral (Bilateral) 150.00 Thigh/Femur AP and Lateral 200.00 Knee AP & Lateral (Unilateral) 150.00 Knee AP & Lateral (Bilateral) 150.00 Leg AP & Lateral (Unilateral) 150.00 Leg AP & Lateral (Bilateral) 150.00 Ankle AP & Lateral (Unilateral) 150.00 Ankle AP & Lateral (Bilateral) 150.00 Foot AP & Lateral or Oblique 150.00 Digits Unilateral 150.00 Digits Bilateral 150.00 6. Specialty Clinical Services Cardiovascular Clinic Membership Fee 20.00 Monthly Membership Dues 10.00 Consultation: Member Free Consultation: Non-Member 50.00 Laboratory Services: Member 50% discount Laboratory Services: Non-Member Published Rates ECG: Member 40.00 ECG: Non-Member 80.00 Other Services Service Fee 30.00 Premarriage Counselling 20.00 Medical/Dental Certificate 50.00 Request for Records 50.00 SSS Disability Certification 100.00 Diet Counselling: initial 100.00 Diet Counselling: Follow-up 50.00 Food Handlers' Seminar 20.00 Certificate of Potability of Water Refilling Station 50.00 Newborn Screening 575.00 Other Medicines Lower than prevailing market prices SECTION 4F.02. Administrative Provisions . (a). All members of DAOP (Diabetic Association of Pateros) are entitled to discount on Radiology Rates. Senior Citizens will also be entitled to discount on laboratory fees. (b). Fees for additional laboratory tests such as Blood Chemistry, Hematology, Microscopy, Histopath and Serology shall be by "Send-Out Scheme" basis and rates will be at least 10% above rate of referred laboratory. (c). All fees collected shall be deposited with the LandBank of the Philippines Pateros Branch under the General Fund Pateros Health Office Fee for Service Program with Savings Account No. 2692-1007-11. (d). Fees collected are hereby authorized to be availed of for the appropriation for the maintenance and other operating expenses of the Pateros Health Office. ARTICLE G Dog Vaccination Fee SECTION 4G.01. Imposition Fee. There shall be collected/imposed from every owner of the dog the following: a. Registration Fee P100.00 b. Vaccination Fee 50.00 SECTION 4G.02. Time of Payment. The fee shall be paid to the Municipal Treasurer prior to the vaccination of the dog in close coordination with the Office of the Mayor and the Municipal Health Office. SECTION 4G.03. Administrative Provisions . (a). 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. 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. (b). 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 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. NOTE: Elimination is based on the presence or absence of a dog tag and/or a registration or vaccination certificate. The Municipal Veterinarian and the Municipal Agricultural Officer is tasked to determine the age of the dogs. (c). 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. (d). The owner of a dog which has bitten any person shall be responsible for all the treatment and dog examination. (e). Financial support for the activity shall be borne by the Municipal Government and the Barangay Government. SECTION 4G.04. Penalty. Any dog owner who fails to abide by any of the provisions of his ordinance shall be subjected to a fine of Five Hundred (P500.00) Pesos without prejudice to the provision of Section 3 (4). 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. CHAPTER V Municipal Charges ARTICLE A Rentals of Personal and Real Properties Owned by the Municipality SECTION 5A.01. Imposition . The following rates of rental fees for the use of the following government facilities: Rate of Rental 1) Old Municipal Lot Along B. Morcilla P250.00/sq.m. Interior of B. Morcilla 200.00/sq.m. 2) Space at Municipal Hall 300.00/sq.m. 3) Helipad per landing 20,000.00 4) Roof deck For the first four (4) hours 2,000.00 For every succeeding hour 300.00 5) Lobby per hour For the first four (4) hours 1,500.00 For every succeeding hour 200.00 6) Stage (municipal ground) For the first four (4) hours 1,500.00 For every succeeding hour 200.00 7) Vehicles and Equipment 1. PTC Jeep (excluding gasoline and driver) 2,000.00 2. Sound System 1,000.00 3. Chairs 5.00/chair 4. Tables 20.00/table 8) Other Properties that may be As may be decided by acquired after the promulgation the Sangguniang Bayan of this ordinance SECTION 5A.02. 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. SACTIH ARTICLE B Service Charge for Garbage Collection SECTION 5B.01. Imposition of Fee . There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule: (a) Manufacturers, etc. Cottage P10.00 per sq.m. Small 12.00 per sq.m. Medium 15.00 per sq.m. Large 20.00 per sq.m. (b) Hotels, Apartments, Motels and Lodging Houses 5.00 per sq.m. (c) Restaurants, Day and Night Clubs, Cafes, and Eateries 5.00 per sq.m. (d) Hospitals, Clinics, Laboratories and similar businesses 5.00 per sq.m. (e) Wholesalers and Retailers 5.00 per sq.m. (f) Other Business not mentioned above 5.00 per sq.m. (g) Household Class A floor area is 501 sq.m. above 500.00 per annum Class B floor area is 201-500 sq.m. 300.00 per annum Class C floor area is 101 200 sq.m 200.00 per annum Class D floor area is 100 below 100.00 per annum SECTION 5B.02. Time of Payment . The fees prescribed in this Article shall be paid to the Municipal Treasurer in the following manner: (a) For households through the Municipal Treasurer (b) For all others at the time the Mayor's permit is issued SECTION 5B.03. Administrative Provisions . (a) The owner or operator of the aforementioned business establishments shall provide in his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection. (b) 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. (c) This Article shall not apply to business operators or establishments which provides their own system of garbage disposal. (d) For purposes of collecting the garbage fees from the household, the Barangay Treasurer shall be deputized as incentives, 20% of the total collection shall accrue to the barangay. ARTICLE C Charges for Parking SECTION 5C.01. 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: For the first 3 hours (a) Passenger buses or cargo trucks P50.00 (b) Jeepneys, cars 30.00 (c) Tricycles 20.00 (d) Other vehicles 30.00 For each succeeding hour or a fraction thereof 10.00 Overnight Parking Rates All types of vehicles (From 10:00 PM to 7:00 AM) 100.00/day Towing Fee of P1,500.00 and impounding fee of P100.00/day shall be collected from owners of vehicles who shall violate this Article.) SECTION 5C.02. Time of Payment . The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat. CHAPTER VI Community Tax SECTION 6.01. Imposition of Tax . There shall be imposed a community tax on persons, natural or juridical, residing in the municipality. SECTION 6.02. 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) DIcTEC 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 6.03. 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 6.04. Exemption . The following are exempted from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 6.05. Place of Payment . The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. SHacCD SECTION 6.06. Time of Payment; Penalties for Delinquency : (a) The Community Tax shall accrue on the first (1st) day of January each year which shall paid not later than the last date of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same dare, shall not be subject to the Community Tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year. (e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 6.07. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). SECTION 6.08. Presentation of Community Tax Certificate on Certain Occasions . (a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee, receives any money from public funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate. The presentation of Community tax Certificate shall not be required in connection with the registration of a voter. (b) When through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the Community Tax Certificate. (c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 6.09. Collection and Allocation of Proceeds of the Community Tax . (a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. (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 this municipality. The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows: (1) Fifty (50%) percent shall accrue to the general fund of the municipality; and (2) Fifty (50) percent shall accrue to the barangay where the tax is collected. CHAPTER VII General Administrative Provisions ARTICLE A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 7A.01. 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 7A.02. 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 7A.03. Time of Payment . Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 7A.04. Surcharge for Late Payment . Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 7A.05. Interest on Unpaid Tax . In addition to the surcharge imposed herein, where the amount of any other revenue due to the 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 7A.06. 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. The Municipal Accountant shall withhold all taxes, fees and charges due to the Municipality from payments made to contractors and all other private persons for services rendered to the Municipality. 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 7A.07. 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 7A.08. 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 7A.09. 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 7A.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. ACEIac 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 7A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures . Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any Municipal ordinance shall accrue to the General Fund of the municipality. SECTION 7A.12. Automatic Adjustment of Fees . Fees collected by the Municipal Treasurer shall be automatically increased at the rate of five percent (5%) every three (3) years. ARTICLE B Civil Remedies for Collection of Revenues SECTION 7B.01. 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. ECSaAc SECTION 7B.02. Civil Remedies . The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. SECTION 7B.03. Distraint of Personal Property . The remedy by distraint shall proceed as follows: (a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the 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 de, including all expenses, is collected. cSEDTC (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. EAHcCT (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 Municipality 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 Through 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 EScaIT 8. Any material or article forming part of a house or improvement of any real property. ARTICLE C Taxpayer's Remedies SECTION 7C.01. Periods of Assessment and Collection . (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. (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: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. CSIcTa SECTION 7C.02. Protest of Assessment . When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal assessment shall become final and executory. The Municipal Treasurer shall decide the Protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 7C.03. Claim for Refund of Tax Credit . No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 7C.04. Legality of this Code . Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. EASIHa ARTICLE D Miscellaneous Provisions SECTION 7D.01. Power to Levy Other taxes, Fees or Charges . The municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 7D.02. Publication of the Revenue Code . Within ten (10) days after its approval, a certified copy of this Ordinance shall be published once a week for two (2) consecutive weeks in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 7D.03. Public Dissemination of this Code . Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 7D.04. Authority to Adjust Rates . The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Revenue Code. SECTION 7D.05. Withdrawal of Tax Exemption Privileges . Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER VIII General Penal Provisions SECTION 8.01. Penalties for Violation of Tax Ordinance . Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00),or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. cHESAD 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 9.01. Separability Clause . If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 9.02. Applicability Clause . All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 9.03. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 9.04. Special Transitory Provisions . (a) Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. Similarly, provisions for fishery rentals and fees shall be in force and effect. (b) The tax on special levy and socialized housing shall be collected upon enactment by Sangguniang Bayan of an enabling ordinance. SECTION 9.05. Effectivity . This Ordinance shall take effect on January 1, 2005. APPROVED UNANIMOUSLY, This 23rd day of November, 2004 at Pateros, Metro Manila. (SGD.) HON. DOMINADOR D. ROSALES, JR. Vice Mayor and Presiding Officers Voted in Favor of the Ordinance: (SGD.) HON. LAURO S. CAPCO Councilor (SGD.) HON. ERNESTO F. AMPE Councilor (SGD.) HON. NAPOLEON F. DIONISIO, JR. Councilor (SGD.) HON. MA. THERESA C. CUERDO Councilor (SGD.) HON. JORGE L. NICDAO Councilor (SGD.) HON. ARCANGEL R. DE LARA, JR. Councilor (SGD.) HON. GERALD S. GERMAN Councilor (SGD.) HON. JERIC G. REYES Councilor (SGD.) HON. ANTONIO R. SAEZ Councilor (SGD.) HON. ALLAN DENNIS C. MANGOBA Councilor (SGD.) HON. ALBERTO S. MABINI Councilor (ABC Representative) Late: Councilor JOSE JONATHAN C. SANCHEZ Absent: Councilor GETULIO P MUNOZ, JR. Councilor MARTA DM. TEROGO SK Representative APPROVED By the Honorable Mayor on December 3, 2004 . (SGD.) HON. ROSENDO T. CAPCO Mayor ATTESTED: ( SGD.) ROSAURO R. ELLSON Sangguniang Bayan Secretary