Revised Municipal Revenue Code of the Municipality of Polomolok, Province of South Cotabato for 2007

December 6, 2007 Excerpt from the Minutes of the 21st Regular Session of the 14th Sangguniang Bayan of Polomolok, South Cotabato Held at the Session Hall on December 6, 2007. Present: Hon. Ligaya R. Orbesido Vice-Mayor (Presiding Officer) Hon. Eliazar G. Jovero Councilor Hon. Leo J. Cordova Councilor Hon. Jude G. Bontuyan Councilor Hon. Rhyolite A. Balili Councilor Hon. Naomi C. Baitus Councilor Hon. Nilda B. Almencion Councilor Hon. Rodolfo E. Doctolero Councilor Hon. Ofelia N. Limos Councilor Absent: None. RESOLUTION NO. 142-07 Unanimous Authorship and/or Unanimous Sponsorship RESOLUTION ADOPTING AN ORDINANCE ENACTING THE REVISED MUNICIPAL REVENUE CODE OF THE MUNICIPALITY OF POLOMOLOK, PROVINCE OF SOUTH COTABATO FOR 2007 WHEREAS, presented to the august Body for consideration is the revised Revenue Code of the Municipality of Polomolok, Province of South Cotabato for 2007; WHEREAS, a Public Hearing was conducted on November 9 and 10, 2007, thru the Committee on Finance, Budget and Appropriations, on the updating of the foregoing Revenue Code, participated in by representatives from big companies/corporations, medium and small scale businesses and other stakeholders; WHEREAS, it is imperative for the Body to adopt said Revised Revenue Code in order to conform with the provisions of Republic Act 7160, otherwise known as the Local Government Code of 1991, and the fact that the last updating/revision of the same was on December 27, 1993 still, already fourteen (14) years past, thereby rendering the same long overdue; WHEREFORE, premises considered, on unanimous sponsorship, the Body. RESOLVED, as it does hereby resolve, to adopt an ordinance enacting the Revised Municipal Revenue Code of the Municipality of Polomolok, Province of South Cotabato for 2007. UNANIMOUSLY CARRIED. ADOPTED by the Sangguniang Bayan on December 6, 2007. I hereby CERTIFY to the correctness of the foregoing resolution. POLOMOLOK TAX ORDINANCE NO. 001-07 AN ORDINANCE ENACTING THE REVISED MUNICIPAL REVENUE CODE OF THE MUNICIPALITY OF POLOMOLOK, PROVINCE OF SOUTH COTABATO FOR 2007 BE IT ORDAINED by the Sangguniang Bayan of Polomolok, South Cotabato in session assembled that: CHAPTER I General Provisions ARTICLE A Title and Scope SECTION 1A.01. Title. This ordinance shall be known as the Revised Municipal Revenue Code of the Municipality of Polomolok, Province of South Cotabato for 2007. 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. ARTICLE B Definitions and Construction of Provisions SECTION 1B.01. Words Defined in this Code. When used in this Code: "Accesoria or Row House" a house of not more than two-storeys, composed of a row or dwelling units entirely separated from one another by partly wall or walls and with an independent entrance for each dwelling unit. CAIHTE "Accessory Building" a building subordinate to the main building on the same lot and used for purposes customarily incidental to those of the main building such as servants quarter, pump house, laundry, etc. "Addition" any new construction which increases the height of the existing building structures. "Admission Fee" means the amount paid or any consideration given for entrance, seats, tables or similar accommodations, reserved or otherwise, in an amusement place, irrespective of whether or not an admission ticket is issued in exchange of such admission fee or consideration. "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. "Advertising Sign" a sign that directs attention to a business, profession, commodity, service or entertainment conducted, sold or offered at a place other than where the business, profession, etc. is located; an off-premise sign. "Agricultural Building" designed and constructed to house farm implements, hay, grain, poultry, livestock or other horticultural products. This structure shall not be a place of human habitation or a place or employment where agricultural products are processed, treated or packaged, nor shall it be used by the public. "Agricultural Chemicals" refer to any organic or inorganic compound formulated for use either in the propagation or protection of agricultural crops from pests and diseases. The use of which has been authorized by the Fertilizer and Pesticide Board. "Agricultural Products" include the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, 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 process 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. 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 sugar cane. "Alley" any public space or thoroughfare which has been dedicated or deeded to the public or public use as passageway with a width of not more than three meters. "Alteration" construction in a building/structure involving changes in the materials used, partitioning, location/size or openings, structural parts, existing utilities and equipment but does not increase the overall area thereof. "Amusement" is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun. "Amusement Places" include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance. "Ancillary Building Structure" a secondary building/structure located within the same premises the use of which is incidental to that of the main building/structure. "Apartment" a room or suite of two or more rooms designed and intended for, or occupied by one family for living, sleeping, and cooking purposes. "Apartment House" any building or portion thereof which is designed, built, rented, leased, or hired to be occupied, or which is occupied as the home or residence of three or more families living independently of each other and doing their own cooking in the building, and shall include flats and apartments. "Arcade" any position of a building above the first floor projecting over the sideway beyond the first storey wall used as protection for pedestrian. "Assembly Building or Hall" a building or portion used for the gathering together of fifty or more persons for such purposes as deliberation, workshop, entertainment, amusement or awaiting transportation or of a hundred or more persons in drinking and dining establishments. "Assessment" is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. It also refers to the act of determining the true and correct amount of taxes, fees, charges and other impositions due from a person based on the pertinent provisions as provided for in this Code. "Attic Storey" any storey situated wholly or partly in a roof so designed, arranged, or built as to be used for business, storage or habitation. "Awning" a movable shelter supported entirely from the exterior wall of a building and of a type which can be retracted, folded or collapsed against the face of supporting building. DETACa "Backing" the surface or assembly to which veneer is attached. "Banks and other Financial Institutions" include non-bank financial intermediaries, leading 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 laws, or rules and regulations thereunder. "Barbecue" a stationary open hearth or brazier, either fueled by fire or electric, used for food preparation. "Bars" include beer gardens, pubs, or any place where intoxicating and fermented liquors or malt are sold, disposed of, or given away for compensation, even without foods, where the service of hired hostesses and/or waitresses are employed, and where customers are entertained by occasional dancing to music not rendered by a regular dance or orchestra or musicians hired for the purpose, otherwise, the place shall be classified as a dance hall or night club. A "cocktail lounge" shall be considered a bar even if there are no hostesses or waitresses to entertain customers. "Basement" a portion of the building between floor and ceiling which is partly below and partly above grade but so located that the vertical distance from grade to the floor is less than the vertical distance from grade to ceiling. "Bay or Panel" one of the interval or spaces into which the building front is divided by columns, buttresses or divisional walls. "Bet taker or Promoter" is an individual who calls or takes care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight and thereafter distributes won bets to the winners after deducting a certain commission. "Billboard" a panel for posting bills or posters. "Boarding House" includes any house where boarders are accepted for compensation by the week or by the month, and where meals are served to boarders only. "Boiler Room" any room containing a steam or hot water boiler. "Bondsman" means any person habitually engaged in the business of furnishing bonds in civil actions or for persons arrested or detained for prosecution. "Boxing Arena or Stadium" means a place or compound, whether open or enclosed, where contest are held. "Boxing Contest/Exhibition" includes every exhibition of the art of attack and defense with the fist. "Branch or Sales Office" a fixed place in a locality which conducts operations of the business as an extension of the principal office. 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. "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. "Buildable Area" the remaining space in a lot after deducting the required minimum open spaces. "Building Height" the vertical distance from the established grade elevation to the highest point of the coping of the flat roof, to the average height of the highest gable or a pitch or hip roof, or to the top of the parapet if the roof is provided with a parapet. In case of sloping ground, the average ground level of the buildable area shall be considered the established grade elevation. "Building Length" its general linear dimensions usually measured in the direction of the bearing wall for girders. "Building Line" the line formed by the intersection of the outer surface to the enclosing wall of the building and the surface of the ground. "Building Permit" a written authorization granted by the Municipal Engineer to an applicant allowing him to proceed with the construction of a specific project plans, specifications and other pertinent documents which have been found to be in conformity with the National Building Code and its implementing rules and regulations. "Building Width" its shortest linear dimensions usually measured in the direction of the floor, beams or joints. "Building" refers to all kinds of structures more or less permanently attached to a piece of land, excluding those which are merely superimposed on the soil. It includes any structure built for the support, shelter or enclosure of persons, animals, chattels, or property of any kind. "Business" means trade or commercial activity regularly engaged as a means of livelihood or with a view to profit. "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. "Business Sign" an accessory sign that directs attention to a profession, business, commodity, service or entertainment conducted, sold or offered in the same place where the business is located, an identification or on-premise sign. "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. aDSIHc "Calling" means one's regular business, trade, profession, vocation or employment which does not require the passing of an appropriate government board or bar examination, such as professional actor and actresses, hostesses, masseurs, commercial stewards and stewardess, and etc. "Capital" signifies the actual estate, whether in money or property, owned by an individual or corporation; it is a fund with which the individual or corporation transacts its business, which would be liable to each creditor, and which in case of insolvency passes to a receiver. "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. "Carenderia" refers to any public eating place where foods already cooked are served at a price. "Cart" small-wheeled vehicle drawn by carabaos or similar work animals or drawn or pushed by hand. "Charges" refers to the pecuniary liability, as rents against property, persons or organizations. "Cinerary Remains" the ashes resulting from cremation of a dead body. "Circus" includes every building, tent, or area where feats of horsemanship, aerobatics performances, or similar acts are exhibited in fields, or farmlands and lots owned by an individual other than owner of the animal. "Club" includes any regularly organized club, voluntary association or organized action maintained, conducted or controlled for the amusement, recreation, or improvement of the members thereof, for which an initiation is necessary or membership dues or fees are required before admission, and that the same is not operated for profit. "Club (day and night)" includes place frequented at day or night time, as the case may be, where foods, wines and drinks are served, music is furnished by the operator, and floor or stage shows and other forms of entertainment; the patrons are allowed to dance with their own partners or with hostesses furnished by the management. It shall include disco houses, establishments where the services of hostesses or guest relation officers or entertainers are hired; where foods, beverages and drinks are served; and music is provided where customers are allowed to sing along. "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. "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. "Coliseum" includes an amphitheater, covered or otherwise, or other place where professional or non-professional athletic competitions including boxing exhibitions are held. "Collecting Agency" includes any person other than a practicing Attorney-at-Law engaged in the business of collecting or suing debts or liabilities placed in his hands for said collection or suit by subscribers or customers applying and paying therefor. "Commercial Broker" includes all persons other than importers, manufacturers, producers, or bonafide employees, who, for compensations or profit, sell or bring about sale or purchase of merchandise for other persons; bring proposed buyers and sellers together, or negotiate freight or other business for owners of vessels or other means of transportation or for the shippers, consignors, or non-consignors of freight carried by vessels or other means of transportation. The term includes commission merchants. "Commercial Land" is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or resident land. "Commercial Player" any player who joins a commercial tournament. "Commercial Tournament" is a sport activity/game conducted with admission fees for profit. "Compounder" comprises every person who, without rectifying, purifying, or refining distilled spirits, wine or other liquor with any material, except water, manufactures any intoxicating beverage. "Concert Hall" includes places where operas, concerts, recitals, dramas and literary, oratorical or musical programs are held. "Confiscatory" is that which amounts to undue seizure or forfeiture of private property in favor of the public or in favor of the public treasury. "Construction" all on-site works done from site preparation, excavation, foundation, assembly of all the components and installation of utilities and equipment of buildings/structures. "Construction Contractor" shall refer to the principal contractor who has direct contact with the contractee for a specific domestic project. "Consumers" include those who directly purchase or acquire from the distributors, manufacturers, refiners or suppliers of articles for the direct consumption of or distribution for the use of two or more vehicles or machineries owned, managed or operated by them or for the use of consumption of said articles in their establishment. ETHIDa "Contractor" includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consist 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 work 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 power; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and 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 or 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 houses; 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. "Conversion" a change in the use or occupancy of a building/structure or any portions thereof which has different requirements. "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. "Corporation" includes partnerships, no matter how created or organized, joint-stock companies, joint accounts ( cuentas in 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. "Dancing School" includes any establishment where dancing is taught and permitted to the public in consideration of an enrollment, admission, membership or any other fees. "Dancing Pavillion" includes any space within the duly licensed restaurants or other public places other than a night club or bar where the operator thereof allows the use of the said space by its patron or customers for casual dancing with accompaniment of music by the orchestra or rondalla or by amplifier or juke box. "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 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. "Demolition" the systematic dismantling or destruction of a building/structure in whole or in part. "Depreciated Value" is the value remaining after deducting depreciation from the acquisition cost. "Disinterment Requirements" exhumation of the remains from the place of interment. "Display Sign" any material, device or structure that is arranged, intended, designed, or as an advertisement, announcement or directory that includes a sign screen, billboard or advertising advice of any kind. "Display Surface" the entire area enclosed by the extreme limits or perimeter of a sign. "Display Window" that portion of a building abutting the sidewalk opened to public view protected by grills, screens or transparent materials for the display of goods. "Distillers of Spirits" compose all those who distill spirit liquors by original and continuous distillation from mash, wort, wash, sap or syrup through closed vessels and pipes until the manufacture thereof is complete. "Distraint" to seize another's property and hold it until the obligation is performed the property is recovered by the sheriff, to seize goods and chattels as security for payment of rent or for other obligation for which such action is made lawful. "Drama" is a composition, usually in prose, arranged for enactment intended to life or character, or tell a story by actions and usually dialogue tending toward some result based upon theme; a play. It is designed to be performed by actors on the stage. The definition does not include ordinary stage show or vaudeville. cSEDTC "Economic Life" is the estimated period over which it is anticipated that a machinery may profitably be utilized. "Electrical Sign" any sign which has characters, letters, figures, designs, faces, background or outline; illuminated by incandescent or fluorescent lamps or luminous tubes as part of the design proper; these light sources being external or internal. "Erection" installation in place of components of a building/structure. "Excessive" that which is characterized by whatever is notably greater than what is moderate, reasonable, proper, usual, necessary and just. "Experimental Farms" agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agribusiness, marine or aquatic, livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods or products. "Exporter" shall refer to those who are principally engaged in the business of exporting goods and merchandise as well as manufacturers and producers whose goods or products are both sold domestically and abroad. "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. "Financial Intermediaries" are persons or entities whose principal functions include the lending, investing or placement of funds or evidences of indebtedness or equity deposited with them, acquired by them, or otherwise coursed through them, either for their own account or for the account of others. "Financing Companies" are corporations or partnerships, except those regulated by the Central Bank of the Philippines and the Cooperative Administration Office, which are primarily organized for the purpose of extending credit facilities to the consumers and to industrial, commercial, or agricultural enterprises either by discounting or factoring commercial contracts, leases, chattel mortgages, or other evidences of indebtedness, or by leasing motor vehicles, heavy equipment and industrial machineries, business and office machines and equipment, appliances and other movable property. "Forest Products" include timber, pulp-wood/chipwood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, scenic, historical, recreational, and geologic resources in forest lands. "Forest Lands" include the public forest, the permanent forest or the forest reserves, forest reservations, and agri-forest. "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. "Frolic Device" includes amusement rides, side shows, ferries, shooting galleries and booths with shows for amusement. "Funeral Parlors" shall include any building or structure, with or without a morgue, intended for depositing corpses or for the purpose of practicing the art of undertaking embalming. "Gaffer (taga-tari)" refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. "Garbage" shall include the refuse of animals or vegetable matter for food supplies as were intended for human consumption but have been rejected for such use, waste, food husk, metal, cans, broken glass or porcelain, loose or decay materials, dirt-like substances, sweeping and cutting and waste products or materials of manufacturing establishments and construction works. "General Professional Partnership" 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. "Golf Link" includes any place, compound or any portion thereof where, for a fee or compensation, customers are allowed to play golf or simulated golf games or practice golf. "Government-owned and/or operated public market" refers to the markets which have been established by local governments using public funds, leased or acquired by any legal means from persons and operated by the government. "Gross receipts of Hotels, Restaurants, etc." mean the charges or prices or compensation paid by the guests for their lodging, meals and for such other services and attention as are necessary or incident to the use of hotels as temporary abode. In the case of restaurant, caf or refreshment parlor, it refers to the charges, prices or compensation for the meals, cooked foods, or refreshments served to the patron. "Gross Sales or Receipts" include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged on materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales returns, excise tax, and value added tax (VAT). "Ground Sign" a sign resting on the ground. SDAaTC "Headstone" the stone or marker at the head of the grave, usually in standing position. "Hostess/Male Entertainers/GROs" male or female entertainers whose services are hired by a night or day club operator for the purpose of entertaining his patrons, guests or customers, allowing said hostess to dance and/or converse, talk or chat with them usually for a tip at the discretion of the patrons, guests, or customers. "Hotel" includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transients or guests. A Hotel shall be considered as living quarters and shall have the privilege to accept any number of guests therein and to serve food to them. "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. "Imprint" a plaque or sticker or lettering to be painted either on the top or the bottom of the poster or sign as means of identifying the company to whom the structure belongs and the permit issued therefor. "Improvement" is a valuable addition made to property or an amelioration in its conditions, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes, amounting to more than mere repair or replacement of parts involving capital expenditures and labor and normally requiring a building permit. "Independent Wholesaler" means a person, other than a manufacturer, producer, or importer, who buys commodities for resale to persons other than end users regardless of the quantity of the transaction. "Insurance Company" includes all individuals, partnerships, associations, corporations, including government owned or controlled corporations or entities, engaged as principals in the insurance business, excepting mutual benefit associations. "International Derby" refers to the invitational cockfight participated in by local and foreign gamecockers or cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry. "Investment Company" means any user which holds itself out as being engaged primarily, or purposely to engage primarily, in the business of investing, reinvesting, or trading in securities. "Juke Box" means a mechanical instrument mechanically devised for the purpose of furnishing music for compensation. "Large Cattle" includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family. "Lending Investor" includes all persons who make a practice of lending money for themselves or for others at interest. "Levy" means an imposition or collection of an assessment, tax, fee, charge, or fine. "License or Permit" a permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. "Local Derby" is an invitational cockfight participated in by gamecockers or cockfighting "aficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. "Lodging House" includes any house or building or portion thereof wherein any person or persons may be regularly harbored or received as transients for compensation. Taverns or Inns, Cottages and open hut shall be considered as lodging houses. "Lot" a unit area in a cemetery used either for ground interment or for the erection of a mausoleum or tomb. "Machinery" embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property, facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly and exclusively used to meet the needs of a particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. "Manufacturer" includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw 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 materials 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. acEHCD "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 (50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. "Marker" a cross, stake tablet, made of wood, stone or concrete to mark a grave. "Market Premises" refers to any open space in the market compound; a part of the market lot consisting of bare ground not covered by market buildings, usually occupied by transient vendors specially during market days. "Masseur" means any person who holds himself as such and devotes himself to the treatment of the superficial parts of the human body for remedial or hygienic purposes by rubbing with the hands or an instrument. "Mausoleum" a large stately tomb to accommodate one or two interments or burials. "Mercantile Agency" is any person engaged in the business of gathering information as to the financial standing ability, or credit of persons engaged in business, and reporting the same to subscribers as to customers applying and paying therefor. "Minerals" mean all naturally occurring inorganic substances in solid, liquid, or any intermediate state including coal. Soil which supports organic life, sand and gravel, guano, petroleum, geothermal energy and natural gas are included in this term but are governed by special laws. "Mineral Lands" are those lands in which minerals exist in sufficient quantity and grade to justify the necessary expenditures in extracting and utilizing such minerals. "Mineral Products" shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. "Money Shop" is an extension service unit of banking institutions usually operating in public markets with authority to accept money for deposit or extend short-term loans for specific purpose. "Motel" means building, edifice or premises or a completely independent part thereof which is used for the regular reception, accommodation or lodging of travelers and tourists and the provision of services incidental thereto for a fee. "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, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. "Motorized Tricycle" is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the former having a total of four wheels, otherwise known as the motorela. "Moving" the transfer of any building/structure or portion(s) thereof from its original location or position to another, either within the same lot or to a different one. "Municipal Waters" include streams, lakes and tidal waters within the municipality, not being the subject of private ownership, and not comprised within national parks, public forests, timber lands, forest reserves, or fishery reserves, but also marine waters included between two (2) lines drawn perpendicular to the general coastline from points where the boundary lines of the municipality to the sea at low tide and a third parallel with the general coastline and fifteen (15) kilometers from it. "Niche" interment space for cinerary remains. "Night or Day Club" includes places frequented at nights or days, as the case may be, where foods, wines, and drinks are served and music is furnished by the operator and the patrons are allowed to dance with their own partners or with hostesses furnished by the management. "Non-Motorized Tricycle" is composed of a bicycle fitted with a single-wheel side car and propelled by muscular power. "Occupation" means one's regular business or employment, or an activity which particularly takes up one's own time, thought and energies. It includes any calling, business, trade, profession or vocation. "Operator" includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. "Ossuary" the interment space for bones of the dead. "Overhead Spraying" refers to the act of applying agricultural chemicals to crops through the use of mechanical application equipment like booms, or where actual control on where the chemical will eventually settle has been greatly diminished because of the vertical distance separating the discharge point of the application equipment and the ground or the plant being sprayed. "Pawnbroker" includes every person making deposit or pledges of personal property, dealing in pledges of personal property on the condition of returning the same at a stipulated price; displaying at any place of business gilt or yellow balls; exhibiting a sign or money to loan on personal property or deposit or pledge; or otherwise engaging in the business commonly known as pawnbroking. SDHTEC "Peddler" means any person who, either for himself or on commission, travels from place to place with his goods or wares 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. "Persons" means every natural or judicial being, susceptible of rights and obligations or of being the subject of legal relations. "P.I.L. Presumptive Income Level" includes estimating daily sales of retail establishment, daily output of producers, and other indicators of income. "Plantation" a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. Inland fishing ground shall be considered as plantation. "Poster" a fabricated flat surface upon which a message is either posted or painted. "Principal Office" the head or main office of the business 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. "Private Detective Agency" includes any person for hire, reward or on commission that conducts or carries on, or holds himself or itself out as conducting or carrying on a detective bureau or detective services. "Private Land" are those belonging to private persons with complete titles as well as those lands claimed by bonafide holders, claimant or occupants with imperfect title. "Private Places" include privately-owned streets, yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animal. "Privilege" means a right or immunity granted as peculiar benefit, advantage or favor. "Producer" means essentially the same as "manufacturer" except that it is more commonly used to denote a person who raises agricultural crops and puts them in a condition for the market. "Profession" means a calling which requires the passing of an appropriate government board or bar examination, such as the practice of law, medicine, public accountancy, engineering, etc. "Public Land" is the portion of public domain to which title is still vested in the Government. "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. "Public Place" includes national, provincial, municipal, or barangay streets, parks, plazas, and such other places open to the public. "Public Waters" are bodies of waters belonging to public domain such as but not limited to seas, bays, lakes, ponds, creeks, streams, rivers and swamps. "Quarry Resources" mean any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff and rock phosphate. "Real Estate Broker" includes any person, other than a real estate salesman as hereinafter defined, who for another and for compensation or in the expectation or promise of receiving compensation: 1) sells or offers to buy, lists or solicits for respective purchasers, or negotiates the purchase, sale or exchange of real estate or interest therein; 2) or negotiate loans on real estate; 3) or leases or offers to lease or negotiate the sale, purchase or exchange of a lease or rents or places for rent or collects rent from real estate or improvement thereon; 4) or shall be employed by or on behalf of the owners of lots or other parcels of estate on salary, on commission, or otherwise to sell such real estate or any parts thereof in lots or parcels. "Real Estate Dealer" includes any person engaged in the business of buying, selling, exchanging, leasing, or renting property as principal and holding himself out as a full or part time dealer in real estate or as an owner of real property or properties rented or offers to rent for an aggregate amount of One Thousand Pesos (P1,000.00) or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the owner or sub lessor of property rented or offered to rent for an aggregate amount of One Thousand Pesos (P1,000.00) or more a year. However, an owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred and Sixty Seven (C.A. 567) shall not be considered as a real estate dealer under this definition. "Real Estate Salesman" means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the functions of a real estate broker. One act of a character embraced within the above definition shall constitute the person performing or attempting to perform the same real estate broker. But the foregoing definition does not include a person who shall directly perform any of the acts aforesaid with reference to his own property, where such acts are performed in the regular course of or as an incident to the management of such property; nor shall it apply to person acting pursuant to a duly executed power of attorney from the owner authorizing final consumption by performance of a contract conveying real estate by sale, mortgage or lease; nor shall it apply to any receiver, trustee selling under a deed of trust. AScHCD "Rectifier" comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is completed. 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 of refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. "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. "Rental" means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing. "Repacker of Wines and Distilled Spirits" includes all persons that remove wines or distilled spirits from the original container for repacking and selling the same at wholesale. "Restaurant" refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. "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 of 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. "Retail" means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold. "Retailer" means any person that sells goods or merchandise to a purchaser who buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. "Revenue" includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. "Services" means 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. "Sepulcher" a burial place solidly built of stone or concrete. "Shopping Center" means a building, establishment, or a place or part thereof leased to several different persons but not less than ten persons to be principally managed by them, specially for selling assorted non-perishable and dry goods, merchandise or articles including refrigerated goods. "Skating Rink" includes any private place or compound where, for a fee or compensation, the customers are allowed to skate in or around the place. "Soda Fountain" includes all places where refreshments and/or drinks are served provided that in such places, there is a counter stand with chairs and where customers are not permitted to congregate and loiter within the premises, such as in bars and saloons or in restaurants and public eating places. "Space" is any space on ground or floor within the market area which is not occupied by a tienda, stand, stall, corral or poultry stand. "Special Levy" is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvements introduced by the government. "Socialized Housing" refers to housing programs and projects covering houses and lots or home lots only duly undertaken by the government and private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with the provisions of the Urban Development and Housing Act of 1992. "Subcontractors" are persons or firms who agree or who have agreed with the manufacturer-exporter to perform certain manufacturing operations for a specific cost or price agreed upon, whose operations pertain to the performance of construction work requiring special skills and whose principal contracting business involves the use of specialized building trades or crafts. "Stall" refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale. "Stand" is any of the series of structures of not less than 2.00 by 1.00 meter within the public market site. "Stockbroker" includes all persons whose business it is, for themselves as such brokers or for other brokers, to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities, but does not include Underwriters of one or more investment companies as defined in the Investment Company Act; "Dealer in Securities" includes all persons who for their own account are engaged in the sale of stock, bond, exchange, bullion, coined money, bank notes, promissory notes, or other securities. AcICHD "Stray Animal" means an animal which is set loose, unrestrained, and not under the complete control of its owner, or the one in-charge in possession thereof, found roaming at-large in public or private places whether fettered or not. "Streets and Public Places" include national, city or barangay streets, parks, plazas, and such other places open to the public. "Tablet" a small flat slab of marble or similar material containing an inscription, usually laid flat on the ground or covers the vault or tomb. "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. "Tienda" is any of the series of structures of not less than 4.00 by 4.00 meters bordering public market site as shown by the Development Plan. "Tricycle-for-Hire" is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. "Tricycle Operators" are persons engaged in the business of operating tricycles. "Urban Areas" refer to all cities regardless of their population density and to municipalities with a population density of at least five hundred (500) persons per square kilometer. "Vault" the interment receptacle for coffins, or reinforced concrete, covered and sealed, whether sunk into the ground or to rest on ground and built from one to three levels (multi-level). "Vessels" include every sort of boat, craft, or other artificial contrivance used as a means of transportation on water. "Video Products" shall mean all tapes, cassettes and/or cartridges used for video recording a playback. It shall include only recorded cassette tapes and cartridges. "Warehouse" a building utilized for the storage of products for sale and from which goods or merchandize 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. "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. "Zone" is a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may operate without a fixed origin and destination. SECTION 1B.02. 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.03. 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 to such technical, peculiar or appropriate meaning. (b) Gender and Number. Every word in the Code importing the masculine gender shall extend to both male and female 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 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. TAIaHE CHAPTER II Municipal Taxes ARTICLE A Business Tax SECTION 2A.01. 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 of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedules: Amount of Gross Sales/Receipts Amount of Tax for the Preceding Calendar Year: per Annum 30,000.00 or more but less than 40,000.00 726.00 40,000.00 or more but less than 50,000.00 908.00 50,000.00 or more but less than 75,000.00 1,452.00 75,000.00 or more but less than 100,000.00 1,815.00 100,000.00 or more but less than 150,000.00 2,420.00 150,000.00 or more but less than 200,000.00 3,025.00 200,000.00 or more but less than 300,000.00 4,235.00 300,000.00 or more but less than 500,000.00 6,050.00 500,000.00 or more but less than 750,000.00 8,800.00 750,000.00 or more but less than 1,000,000.00 11,000.00 1,000,000.00 or more but less than 2,000,000.00 15,125.00 2,000,000.00 or more but less than 3,000,000.00 18,150.00 3,000,000.00 or more but less than 4,000,000.00 21,780.00 4,000,000.00 or more but less than 5,000,000.00 25,410.00 5,000,000.00 or more but less than 6,500,000.00 26,813.00 6,500,000.00 or more 26,813.00 plus a rate of thirty-seven and half percent (37.5%) of one percent (1%) of gross sales over 6,500,000.00 The preceding rates shall apply only to the amount of domestic sales (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year Per Annum 30,000.00 or more but less than 40,000.00 484.00 40,000.00 or more but less than 50,000.00 726.00 50,000.00 or more but less than 75,000.00 1,089.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,057.00 150,000.00 or more but less than 200,000.00 2,662.00 200,000.00 or more but less than 300,000.00 3,630.00 300,000.00 or more but less than 500,000.00 4,884.00 500,000.00 or more but less than 750,000.00 7,260.00 750,000.00 or more but less than 1,000,000.00 9,680.00 1,000,000.00 or more but less than 2,000,000.00 11,000.00 2,000,000.00 or more 11,000.00 plus 50% of 1% of gross sales or receipts over 2,000,000.00 The businesses enumerated in subsection (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this Article. (c) a. 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 Section; (1) Rice and Corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured canned goods, processed or preserved foodstuffs, sugar, salt and agricultural marine and fresh water products, such as corn, palay, sorghum, mongo, coffee, cacao, bananas, rubber, ramie, peanuts, soybeans, copra, mangoes, pineapple and other fruits, cassava, cotlow, hemp and other fibers, spices and vegetables, marine, fishponds and fresh water products such as bangus, eel, lapulapu, prawns, prawn fry, bangus fry, shrimps, crabs and other crustaceans, sea shells and seaweeds in large quantities whether in their original form 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. cDHAES b. On exporters of any articles of commerce for non-essential of whatsoever kind and nature in accordance with the following schedule. Gross Sales/Receipts Amount of Tax For the Preceding Calendar Year Per Annum 30,000.00 or more but less than 40,000.00 726.00 40,000.00 or more but less than 50,000.00 907.50 50,000.00 or more but less than 75,000.00 1,452.00 75,000.00 or more but less than 100,000.00 1,815.00 100,000.00 or more but less than 150,000.00 2,420.00 150,000.00 or more but less than 200,000.00 3,025.00 200,000.00 or more but less than 300,000.00 4,235.00 300,000.00 or more but less than 500,000.00 6,050.00 500,000.00 or more but less than 750,000.00 8,800.00 750,000.00 or more but less than 1,000,000.00 11,000.00 1,000,000.00 or more but less than 2,000,000.00 15,125.00 2,000,000.00 or more but less than 3,000,000.00 18,150.00 3,000,000.00 or more but less than 4,000,000.00 21,780.00 4,000,000.00 or more but less than 5,000,000.00 25,410.00 5,000,000.00 or more but less than 6,500,000.00 26,813.00 6,500,000.00 or more 26,813.00 plus thirty- seven and one half percent (37.5%) of one percent (1%) of gross sales over 6,500,000.00 Taxpayers dealing in essential and non-essential commodities shall present their separate books of accounts for essential and non-essential items for verification when paying taxes and/or fees hereof, Provided, that, when the sales are not made separate or segregated on their books of accounts, the sales shall be treated as sales for non-essential commodities. (d) On retailers. With Gross Sales/Receipts for the Rate of Tax Preceding year of: Per Annum 400,000.00 or less 2% More than 400,000.00 1% The rate of two percent (2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00), while the rate of one percent (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). (e) On Contractors and on business establishments principally rendering or offering to render services such as: Advertising Agencies Airlines, shipping lines on commission basis Animal Hospitals Arrastre Services Assaying Laboratories Barber Shops Battery Charging Shops Beauty Parlors Belt and buckle shops Blacksmith Bookbinders Booking offices or film exchange Business Agent Business Management Services Cinematographic film owners, lessors and distributors, cinema houses owners and operators Collecting Agencies Commercial brokers Constructions and/or repair shops of motor vehicles, animal drawn vehicles, bicycles and tricycles Diesel Injection services Drafting services Dress Shops Drilling, demolition and salvage works contractors Engraving plants Feasibility studies and consultancy services Funeral parlors Furniture repair shops Garages General building and specially contractors General Engineering ASEcHI Goldsmith and Silversmith House or sign painters Immigration Brokers Indentors Inspection services for incoming and outgoing cargoes Interior and decorating services Janitorial services Job placement/recruitment agencies Landscaping contractors Lathe machine shops Lithographers Management consultants not subject to professional tax Massage clinics Medical and dental laboratories/clinics Mercantile services Milliners and hatters Other establishments not specifically enumerated Painting Shops Persons engaged in the installation of water system, gas or electric lights, heat or power Photographic studios Planning or surfacing or re-cutting of lumber Plastic lamination establishments Plating establishments Plumbing Printers Private detective or watchman agencies Private Hospitals Proprietors and operators of hotels, motels and lodging houses Proprietors or operators of bulldozers and other heavy equipment Proprietors or operators of dry cleaning or dyeing establishments Proprietors or operators of lots for parking purposes Proprietors or operators of smelting plants Publishers Real estate brokers Real estate salesman Recapping plants Rental of cars, bicycles, light equipment, skates, furniture, sound system Repainting shops Repair and welding shops Roasting of pigs, fowls, etc. Sauna Sawmill under contract to saw or cut logs belonging to others Sculptor shops Service stations Shipping agencies Shoe repair shops Shops for sheering animals Silkscreen or t-shirt painting shops Slenderizing and building saloons and similar establishments Stables Steam laundries Stock broker Tailor shops Towing services Travel agencies Turkish and Swedish bath Upholstery shops Vaciador shops Veterinary clinics Video coverage services Vulcanizing shops ITAaHc Warehousing or forwarding establishments Washing and greasing of vehicles Watch repair shops Should a Contractor undertake to furnish the materials and labor in the construction work, the cost of such materials and labor shall be deducted from his gross receipts for the purpose of determining the tax due from him under the preceding paragraph. Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year Per Annum 30,000.00 or more but less than 40,000.00 423.50 40,000.00 or more but less than 50,000.00 605.00 50,000.00 or more but less than 75,000.00 968.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,178.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than 250,000.00 3,993.00 250,000.00 or more but less than 300,000.00 5,082.00 300,000.00 or more but less than 400,000.00 6,776.00 400,000.00 or more but less than 500,000.00 9,075.00 500,000.00 or more but less than 750,000.00 10,175.00 750,000.00 or more but less than 1,000,000.00 11,275.00 1,000,000.00 or more but less than 2,000,000.00 12,650.00 2,000,000.00 or more 12,650.00 plus 50% of 1% of gross sales/receipts over 2,000,000.00 (f) On banks and other financial institutions, at the rate of fifty percent (50%) of one percent (1%) of the gross receipts of the preceding calendar year derived from 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 of banks and financial institutions not otherwise enumerated above shall be excluded from the tax. On the following business, at a rate of 2% of gross sales/receipts of the preceding year: 1) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountains, bars, carenderias or food caterers 2) On apartment 3) On Boarding House 4) On Lodging House 5) Hotels, Motels 6) On real estate dealers, subdivision operators and lessors or real estate 7) On private cemeteries and memorial parks 8) On pawnshops 9) On money shops, lending investors and insurance companies (g) On Amusement and other recreational places wherein the customers thereof participate without making bets or wagers including but not limited to the following: Amount of Tax Per Annum Day and Night Club P11,000.00 Day Club or Night Club 6,600.00 Cocktail lounge or bar 2,750.00 Cabaret & dance hall 2,200.00 Bath houses, swimming pool resort, & other 1,100.00 similar places Skating rink 550.00 Billiard or Pool Hall: For the First table 220.00 For each additional table 55.00 Bowling Alley: Automatic, per lane 330.00 Non-automatic, per lane 275.00 Circus, Carnival and the like: Per day, for the first ten (10) days 110.00 Per day, Thereafter 27.50 Merry Go-round, roller coaster, ferris wheel, and the like: Per day, first ten (10) days 27.50 Per day, thereafter 10.00 Shooting gallery & other contrivance for recreation: Per day, first ten (10) days 16.50 Per day, thereafter 8.00 Vaudevilles & exhibition shows 220.00 Boxing Stadium 1,100.00 Boxing contest per night 550.00 Plus: An amusement tax per admission ticket payable to the Municipal Treasurer the following day. 0.28 Cockpit 5,500.00 Per ordinary cockfight 11.00 Per derby cockfight 22.00 Race Track 2,200.00 Video House operator: Fixed Operators 110.00 Video Operators 550.00 Theaters & Cinemahouses: Air-conditioned 2,200.00 Ordinary 1,100.00 Plus: Amusement tax per admission payable to the Municipal Treasurer within twenty (20) days or the following the Month for which the tax is due. 0.28 (h) Tax on Amusement Devices: 1. Each jukebox machine/video machine 55.00 2. Each machine or apparatus for visual entertainment, such as Betamax, VHS, Family computer and other video player; except video camera and slot machines 110.00 3. Each apparatus for weighing persons, Fortune telling machine and the like 33.00 4. Each betamax, VHS, Family computer other video tapes for rent 22.00 (i) Mahjong Sessions (Subject to Regulations) Regular: 1. For the first table 300.00 2. For each additional table 100.00 Special: 1. For the first table 500.00 2. For each additional table 100.00 (j) Newspaper or Magazine Stands: First Class those situated in supermarkets and minimart/public markets 550.00 Second Class those situated in other places 330.00 (k) Taxes on processing plants assaying services smelting and other related business: Concrete leach ponds, lime tanks, 10.00 per tailing ponds and smelting tanks sq. meter Smelting or refining other minerals 5,000.00 per assembly (l) Common Carrier: Trisikad 55.00 Motorized Tricycle haulers 220.00 (m) Golf links 5,500.00 (n) Shooting Range 2,000.00 (o) Driving Range 3,000.00 Provided, that the Municipal Treasurer shall require a sticker or other markings to be attached or made on the device to indicate payments and compliance to this ordinance and to pay the cost thereof. CHTAIc (p) On any business not specified above: Amount of Tax Per Annum 1) On the business and/or dealers in fermented liquors: Tuba/basi/tapuy 88.00 Distilled Spirits 88.00 Wholesale Dealers of foreign wines 1,100.00 Wholesale Dealers of domestic wines 550.00 Retail Dealers in fermented liquors 110.00 Wholesale dealers in fermented liquors 330.00 Retail Dealers of foreign liquors 330.00 Retail Dealers of domestic liquors 165.00 2) On tobacco dealers: Retail leaf tobacco dealers 55.00 Wholesale leaf tobacco dealers 220.00 Retailers leaf tobacco dealers 82.50 Wholesale dealers of cigarettes 330.00 3) Lumberyards: 3.1. Over 1,000 but not exceeding 1,500 sq.m. 400.00 Over 500 but not exceeding 1,000 sq.m. 300.00 500 sq.m. or less 200.00 3.2. Other indigenous materials (kalakat-pawud) 300.00 4) On operators of public utility vehicles authorized under their certificates of public convenience to operate in the municipality, regardless whether or not they maintain a terminal, with regularly scheduled trips at the rates: Air conditioned buses 750.00 per unit Buses without air conditioning 600.00 per unit Mini buses 500.00 per unit Vans, taxi 400.00 per unit Jeepneys, multi-cabs 300.00 per unit 5) Trucks-for-hire: 6 Wheelers 750.00 per unit 10 Wheeler 1,000.00 per unit 16 Wheeler and above 2,000.00 per unit 6) Cold Storage and Refrigeration cases: As total average capacity per unit Over 50 cu.m. 1,000.00 Over 35 cu.m. but not exceeding 50 cu.m. 750.00 Over 36 cu.m. but not exceeding 35 cu.m. 500.00 Over 15 cu.m. but not exceeding 25 cu.m. 250.00 Over 5 cu.m. but not exceeding 15 cu.m. 100.00 Refrigeration cases with a total storage capacity of less than 4 cu.m. but exceeding 5 cu.m. 50.00 Storage capacity of less than 4 cu.m. 25.00 The term "Cold Storage Capacity" in this Section should be understood to comprise the capacities of the proper cold storage rooms, ice boxes, refrigerating cases such as " Kelvinators", refrigerators and other similar cold devices, all taken together in an establishment. SECTION 2A.02. Exemption. Businesses 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 2A.03. Computation of Tax for Newly-Started Business . In the case of a newly-started business under Sec. 2A.02 (a), (b), (c), (d), (e), (f), (g), (h), and (i), above, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall not exceed one-twenty of one percent (1/20 of 1%) of the capital investment. In the succeeding quarter or quarters, in cases where the business opens before the last quarter of the year, the tax shall be based on the gross sales or receipts for the preceding quarter at one-fourth (1/4) for gross sales/receipts below P100,000.00 and 50%, 75% for sales of 150,000.00 or more, of the rates fixed therefore by the pertinent schedule in Section 2A.01 (a), (b), (c), (d), (e), (f), (g), (h), and (i), above. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross sales or receipts for the preceding calendar year, or any fraction thereof, as provided in the same pertinent schedules. SECTION 2A.04. Computation and Payment of Tax on Business. (a) The taxes imposed herein shall be payable for every separate or distinct establishment or place where business subject to the tax is conducted, and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. EATCcI (b) In cases where a person conducts or operates two (2) or more of the related businesses mentioned in Sec. 2A.02, which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related business. (c) In cases where a person conducts or operates two (2) or more business mentioned in the aforesaid section which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported, and the tax thereon shall be computed on the basis of the appropriate schedule. SECTION 2A.05. Situs of Tax. (a) for purposes of collection of the business tax, the following definition of terms and guidelines shall be strictly observed: 1) "Principal Office" the head or main office of the business 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 incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another municipality or city, 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 Municipal Mayor 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 business as an extension of the principal office. 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 merchandize are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4) "Plantation" a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purposes of this Article, inland fishing ground shall be considered as plantation. 5) "Experimental Farms" agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agribusiness, marine or aquatic, livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods or products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), Section 2A.01 of this Ordinance. SECTION 2A.06. Sales Allocation . (a) All sales made in a locality where there is a branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the municipality where the same is located. (b) In case where there is no such branch, sales office, warehouse 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. (c) In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the 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 municipality where the factory, project office, plant or plantation is located. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for. (d) In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: Sixty percent (60%) to the municipality where the factory is located; and Forty percent (40%) to the municipality where the plantation is located. (e) In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. (f) The foregoing sales allocation under par. (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. DHITCc (g) 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. (h) All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the said factory shall be taxable by this municipality along with the sales made in the principal office. In the case of project offices or services and other independent contractors, the term "production" shall refer to the cost of projects actually undertaken during the tax period: (1) In case of manufacturers or producers which engage the services of an independent contractor or manufacture some of their products, the foregoing rules on the "suits of taxation" shall apply. However, the factory or plant and warehouse of the contractor utilized for the production and storage of the manufacturers' products shall be considered as the factory or plant and warehouse of the manufacturers. (2) 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. SECTION 2A.07. 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 2A.08. 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 2A.09. Surcharge for Late Payment. Failure to pay the fee prescribed 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 2A.10. Interest of Unpaid Tax. In addition to the surcharge imposed herein, there shall be imposed and interest of two percent (2%) per month of the unpaid taxes, including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. 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 abovementioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 2A.11. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 2A.12. Administrative Provisions. (a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Article in this municipality shall first obtain a Mayor's Permit and pay the tax therefore and the business tax imposed under this 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 from 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 businesses 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 Article, any person engaged in business subject to the business tax 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 License Officer. 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 and/or subsidiaries for his business, the License Officer 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. cEaSHC (e) Issuance of Certification. The Municipal Treasurer may, upon presentation or satisfactory proof that the original official 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). (f) Transfer of Business to Other Location. Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without the payment of additional tax during the period for which the payment of the tax was made. (g) Retirement of Business : 1. Any person natural or Juridical, subject to the tax on business under this Article A, Chapter 11 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 finally terminated. For finally 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 this Municipality concerned for record purposes in the course of the renewal of the permit or license to operate the business. The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly observed. a) The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really no longer 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 for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local ordinance; and fee b) In the case of a new owner to whom the business was transferred by sale or other form of conveyance, the new owner shall pay the amount of One Thousand Pesos (P1,000.00) for the transfer of the business to him. 2. If it is found that the retirement or termination of the business is legitimate, and the tax due therefrom be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. 3. The permit issued to a business retiring or terminating its operation shall be surrendered to the Municipal Treasurer who shall forthwith cancel the same and record such cancellation in his books. (h) 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. SECTION 2A.13. 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. ARTICLE B Tax on Peddlers SECTION 2B.01. Imposition of Tax. There is hereby levied an annual tax on peddlers engaged in the sale of any merchandise or article of commerce within the municipality per peddler annually. Amount of Tax Per Annum (a) Peddlers of any article or merchandise carried in trucks or any other motor vehicle, per peddler 500.00 (b) Peddlers or any article or merchandise carried in a motorized bicycle, tricycle or other motorized similar vehicles other than those specified in letter (a) above, per peddler 200.00 (c) Peddlers of any article or merchandise carried in a cart, caretela or other vehicles drawn by animals, per peddler 100.00 (d) Peddlers of any article or merchandise carried on bicycle, pedicab or other similar vehicle, per peddler 100.00 (e) Peddlers of any article or merchandise carried by person, per peddler 50.00 Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers taxable by the province under Section 141 of R.A. 7160 shall be exempt from the peddler's tax herein imposed. CTIEac SECTION 2B.02. Time of Payment. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. SECTION 2B.03. Surcharge for Late Payment. Failure to pay the tax prescribed in this Article within the time required shall subject the permittee 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 2B.04. Interest on Unpaid Tax. In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month of the unpaid taxes, including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. 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 abovementioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 2B.05. Administrative Provisions . The official receipt evidencing payment of the tax shall be carried in the person of the peddler and shall be produced upon demand by the municipal mayor or treasurer or their duly authorized representative. ARTICLE C Tax on Mining Operations SECTION 2C.01. Imposition of Tax. There is hereby levied an annual tax at the rate of two percent (2%) based on the gross receipts for the preceding year of mining operations. SECTION 2C.02. Situs of the Tax. Payment of the tax shall be made to the municipality which has jurisdiction over the mining area. In case the area transcends two (2) or more local government units, payment shall be made to the municipality having the largest area. SECTION 2C.03. Exclusion. Extraction of the following are excluded from the coverage of the tax levied herein: (a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources; (limestone to be referred to DENR.) (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 2C.04. 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 of payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 2C.05. Surcharge of Late Payment. Failure to pay the tax prescribed in this Article within the time required shall subject the permittee 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 2C.06. Interest of Unpaid Tax. In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month of the unpaid taxes, including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. 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 abovementioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 2C.07. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 2C.08. Administrative Provision. (a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonment, cancellation and others, are recorded. (b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed. ARTICLE D Tax on Forest Concessions and Forest Products SECTION 2D.01. Imposition of Tax. There is hereby imposed a tax on forest concessions and forest products at a rate of two (2%) percent of the annual gross receipts of the concessionaire during the preceding year. SECTION 2D.02. 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 2D.03. Surcharge for Late Payment . Failure to pay the tax prescribed in this Article within the time required shall subject the permittee 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. SaCIDT SECTION 2D.04. Interest on Unpaid Tax. In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month of the unpaid taxes, including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. 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 abovementioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 2D.05. Penalty. Any violation of this Article shall be punishable by a fine of Five Thousand Pesos (P5,000.00), or Imprisonment of six (6) months, or both, at the discretion of the court with the recommendation to the DENR for the cancellation of concession permit and the Mayor's Permit to operate. ARTICLE E Tax on Business of Operating Motorized and Non-motorized Tricycle SECTION 2E.01. Imposition of Tax. There is hereby levied an annual tax on the business of operating motorized tricycles and non-motorized tricycle at rates prescribed hereunder: (a) Motorized tricycle P480.00 per tricycle (b) Non-motorized tricycle P240.00 per tricycle SECTION 2E.02. 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 2E.03. Surcharge for Late Payment. Failure to pay the tax prescribed in this Article within the time required shall subject the permittee 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 2E.04. Interest on Unpaid Tax. In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month of the unpaid taxes, including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2E.05. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 2E.06. Administrative Provisions. (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's permit (MTOP) from the Sangguniang Bayan. (b) The Municipal Treasurer shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. ARTICLE F Community Tax SECTION 2F.01. Imposition of Tax. There is hereby levied an annual community tax on individuals and corporations, natural or juridical, residing in the municipality at the rates prescribed hereunder. (a) On Individuals Basic Community Tax P5.00 Additional Community Tax 1.00 for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property but not to exceed Five Thousand Pesos (P5,000.00) In case of husband and wife, each of them shall be liable to pay the basic tax of Five Pesos (P5.00) but the additional tax imposable on the husband and wife shall be one peso (P1.00) for every One Thousand Pesos (P1,000.00) of income from the total property owned by them and/or the total gross receipts or earnings derived by them. (b) On Corporation Basic Community tax P500.00 Additional Community tax (1) For every five thousand 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 P2.00 (2) For every Five Thousand Pesos (P5,000.00) of gross receipts or earning derived by it from its business in the Philippines during the preceding year P2.00 The additional community tax on corporations shall not exceed Ten Thousand Pesos (P10,000.00). 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 2F.02. Coverage of the Community Tax. Individuals include every inhabitant of this eighteen (18) years of age or over who: cHECAS (a) Had been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year; or (b) is engaged in business or occupation; or (c) owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more; or (d) is required by law to file an income tax return. Corporations include domestic or resident foreign, no matter how created or organized, engaged in or doing business in this municipality. SECTION 2F.03. Exemptions. The following are exempt from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in this Municipality does not exceed three (3) months. SECTION 2F.04. Time and Place of Payment. (1) Time of Payment (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 Municipality or reach the age of eighteen (18) years on or after the first (1st ) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that. (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. (2) Place of payment (a) The community tax shall be paid in the municipality where the residence of the individual is located or where the principal office of the juridical entity is located. (b) It shall be unlawful for the Municipal Treasurer to collect the community tax outside the territorial jurisdiction of this municipality. (c) In case a corporation has a branch, sales office or warehouse in this municipality, and sales are made and recorded therein, the corresponding community tax shall be paid to this municipality. (d) Any person, natural or juridical, who pays the community tax to a city or municipality other than this municipality where his residence or principal office in the case of juridical persons is located shall remain liable to pay such tax to this municipality. SECTION 2F.05. Collection and Allocation of Proceeds of the Community Tax. (a) The Municipal Treasurer shall deputize the Barangay Treasurers, to collect the Community Tax in their respective jurisdictions; provided, however, said Barangay Treasurer shall be bonded in accordance with existing laws. (b) The proceeds of the Community Tax actually and directly collected by 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. SECTION 2F.06. Penalty for Late Payment. If the tax is not paid within the prescribed period, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid. SECTION 2F.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 2F.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 any 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. AHDacC 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 2F.09. Availment of the Blank Forms of the Community Tax Certificate. The Municipal Treasurer shall secure the necessary blank forms of the community tax certificates from the Bureau of Internal Revenue (BIR). In cases where the BIR sent on consignment to the Provincial Treasurer the blank forms of the community tax certificates the Municipal Treasurer shall secure the respective requirement from the Provincial Treasurer. ARTICLE G Special Levy on Lands SECTION 2G.01. Imposition of Levy. A special levy is hereby imposed on the lands specially benefited by public works projects or improvements funded by the municipality at a rate not exceeding sixty percent (60%) of the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith. SECTION 2G.02. Exemptions. The special levy shall not apply to lands owned by: (a) The Republic of the Philippines or any of its political sub-divisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person; (b) Charitable institutions, churches, parsonages or convents appurtenant thereto, and all lands exclusively used for religious, charitable or educational purposes; and (c) Duly registered cooperatives as provided for under RA 6938. The special levy shall not also apply to the remainder of the land portions of which have been donated to the municipality for the construction of such projects or improvements. SECTION 2G.03. Time of Payment. The special levy shall be paid within the quarter following the effectivity of the ordinance imposing such levy. SECTION 2G.04. Collection and Accrual of Proceeds. Collection of special levy on land shall be the responsibility of the Municipal Treasurer. The proceeds shall accrue to the General Fund of the Municipality. SECTION 2G.05. Administrative Provisions. (a) Ordinance imposing a special levy A tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public work projects or improvements to be undertaken, state the estimated cost thereof, specify the metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Bayan shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such lands is more or less benefited by the project. The ordinance shall likewise specify the appropriate penalty for non-compliance or violations of the provisions of the said ordinance. (b) Publication of proposed ordinance imposing special levy Before the enactment of an ordinance imposing a special levy, the Sangguniang Bayan shall conduct a public hearing thereon; notify in writing the owners of the real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. (c) Fixing the amount of special levy The special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the Municipal Assessor, or its current assessed value as fixed by said assessor if the property does not appear of record in his books. Upon the effectivity of the ordinance imposing special levy, the Municipal Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall sent to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. (d) Taxpayers' remedies against special levy Any owner of real property affected by a special levy or any person having a legal interest therein may, within sixty (60) days from the date of receipts of the written notice of assessment of the special levy, appeal to the Provincial Board of Assessment Appeals by filing a petitions under oath in the form prescribed for the purpose, together with copies of the tax declarations and such affidavits or documents submitted in support of the appeal. IDSEAH ARTICLE H Socialized Housing Tax SECTION 2H.01. Imposition of Tax. There is hereby levied an additional one-half (1/2) of one percent (1%) socialized housing tax on the assessed value of all lands within urban areas in excess of Fifty Thousand Pesos (P50,000.00), which is in addition to the basic real property tax. SECTION 2H.02. Exemptions. The following are exempted from the socialized housing tax: (a) Those included in the coverage of RA 6657, otherwise known as the Comprehensive Agrarian Reform law. (b) Those actually used for national defense and security of the state; (c) Those used, reserved or otherwise set aside for government offices, facilities and other installations whether owned by the National Government, its agencies and instrumentalities, including government-owned or controlled corporations, or by the local government units, provided, however, that the lands herein mentioned, or portions thereof, which have not been used for the past ten (10) years from the effectivity of RA 7279 shall be covered by this tax. (d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified by the proper government agency; and (e) Those actually and primarily used for religious, charitable or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks. SECTION 2H.03. Collection and Accrual of Proceeds. The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds of the additional socialized housing tax shall accrue to the Urban Development and Housing Program of the municipality. SECTION 2H.04. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 2H.05. Administrative Provisions. The Municipal Assessor shall keep an updated record of lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand Pesos (P50,000.00). For purposes of collection, the Municipal Assessor 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. CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 3A.01. Imposition of Fees. There is hereby levied a fee on the ff. businesses, trade or activity within the municipality for the issuance of mayor's permit. (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines or manufacturers of certain product hereunder enumerated: Amount of Fee Per Annum - Canned and preserved foods P5,000.00 - Household processed foods 400.00 - Agricultural Products: 1. Farm Products 2,000.00 2. Fresh water products 1,000.00 3. Livestock 1,200.00 - Agricultural Implements 1,500.00 - Agricultural Machineries including cars, trucks, tractors and motorcycles 2,500.00 - Construction and Electrical Materials 2,000.00 - Garments and textiles 2,500.00 - Electronics and digital devices 2,000.00 - Drugs 1,000.00 - Furnitures and fixtures 800.00 - School and Office supplies 1,000.00 - Softdrinks 3,000.00 - Liquors, distilled spirits and wines 4,000.00 - Cigars and cigarettes 4,000.00 - Precious metals and stones 3,000.00 All other products not specifically enumerated 500.00 (b) On wholesalers, distributors, or dealers in any articles of commerce of whatever brand or nature in accordance with the ff. schedule. aCIHcD Amount of Fee per Annum 1. For a dealer or distributor 1,500.00 2. Wholesalers 2,000.00 (c) On Exporters: Amount of Fee per Annum 1. Canned and preserved foods 5,000.00 2. Bottled Drinks 4,000.00 3. Fresh water products 2,000.00 4. Furnitures and native products 1,500.00 5. Other Product not specifically enumerated 1,000.00 (d) On manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities hereunder enumerated at one half (1/2) of the rate prescribed under sub-sections (a) and (b) of this section: 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 or cooking gas; 4. Laundry soap, detergents, and medicine; 5. Agricultural implements equipments 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; 9. Household processed feed. (e) On retailers of any articles of commerce Amount of Fee per Annum 1. Retailers within public market 300.00 2. Retailers within department store and 800.00 supermarkets 3. Retailers within places not specified above 200.00 (f) Tobacco Dealers/wholesaler Amount of Fee per Annum Retail leaf tobacco dealers P250.00 Wholesale leaf tobacco dealers 300.00 Retailed manufactured tobacco dealers 300.00 Wholesale manufactured tobacco dealers 400.00 (g) On contractor or business establishment principally rendering or offering render services: Amount of Fee per Annum 1. General engineering contractors, building, P2,000.00 roads, etc. 1.1 General Bldg. and specialty contractor 1.2 Drilling, demolition, and salvage contractor 1.3 General engineering 2. Services rendered for the use of facilities and 1,500.00 equipments 2.1 Animal hospital, veterinary clinics 2.2 Assaying laboratories 2.3 Engraving plants 2.4 Funeral parlors 2.5 Cold storage and blasting services 2.6 Garage 2.7 Lathe machine shop 2.8 Medical and dental laboratories 2.9 Planning, or surfacing or re-cutting of lumbers 2.10 Private hospitals or clinics 2.11 Proprietor or operators of hotels, motels and lodging houses 2.12 Proprietor or operators of bulldozers and other heavy equipments 2.13 Proprietor or operators of day cleaning or dyeing establishments 2.14 Proprietor of operators of lots for parking purposes 2.15 Recapping plants 2.16 Public scale 2.17 Rentals of cars, bicycles and other light equipment like skates, sound systems, furnitures, etc. 2.18 Sawmills under contract to saw or cut logs of others 2.19 Service stations 2.20 Slendering and body building saloons and similar establishments 2.21 Stable 2.22 Trucking or transport services 2.23 Warehousing and forwarding establishments 2.24 Private Schools, colleges and universities 2.25 And other similar establishments not specifically enumerated 3. Repair Services 1,000.00 3.1 Construction of bodies and repair of motor vehicles, animal drawn conveyances, bicycles and tricycles 3.2 Repair and welding shops 3.3 And other similar establishment not specifically enumerated 4. Vocational Skill Services 800.00 4.1 Barber shops 4.2 Battery Charging shops 4.3 Beauty Shops 4.4 Blacksmiths 4.5 Book binders 4.6 Diesel injection services 4.7 belt and buckle shops 4.8 Drafting services 4.9 Dress and tailoring shops 4.10 Furniture repair shops 4.11 Goldsmith and silversmith 4.12 House or sign painters 4.13 Interior and decorating services 4.14 Landscaping contractors 4.15 Lithographers 4.16 Master plumbers 4.17 Milliners and hatters 4.18 Painting shops 4.19 Plastic and wood laminating establishments 4.20 Printers 4.21 Plating establishments 4.22 Repainting shops 4.23 Roasting pigs, fowls and etc. 4.24 Sculptors shops 4.25 Shoe repair shops 4.26 Shops for sheering animals 4.27 Silk screen and T-shirt printing 4.28 Steam laundries and laundries using machines 4.29 Upholstery shop 4.30 Video coverage services 4.31 Vulcanizing shops 4.32 Washing and greasing vehicles 4.33 Watch repair shops 4.34 Photographic studios 4.35 Persons engage in the installation of water systems, gas or electric lights, heat or power 4.36 and other similar business or activities not specifically enumerated 5. Professional skills services 1,500.00 5.1 Business agents 5.2 Commercial brokers 5.3 Immigration brokers 5.4 Management consultancy services not subject to professional tax 5.5 Business management services 5.6 Mercantile services 5.7 Stock broker 5.8 Feasibility studies and consultancy 5.9 Massage clinics 6. Agency services 1,200.00 6.1 Advertising agency 6.2 Collecting agency 6.3 Janitorial agency 6.4 Job placement and recruitment agencies 6.5 Private detective and watch services 6.6 Airlines, shipping lines on commission basis 6.7 Travel agencies 7. Other services 1,000.00 7.1 Breeding of gamecocks and other sporting animals belonging to others 7.2 Indentors 7.3 Inspection services on incoming and outgoing cargoes 7.4 Publishers 7.5 Turkish and Swedish bath services 7.6 and other establishments not specifically enumerated (h) On banks and other Financial Institutions: cHaCAS Amount of Fee per Annum Commercial Banks: Principal Office 5,000.00 Branch Office 2,500.00 Savings Banks: Principal Office 3,000.00 Branch Office 1,500.00 Rural Banks 2,000.00 Non-bank financial intermediaries: Educational Life plan and memorial plan: Principal Office 3,000.00 Branch Office 1,500.00 Lending Investors 1,500.00 Finance and investment companies: Principal Office 3,000.00 Branch Office 2,000.00 Pawnshops: With capital of P200,000.00 or more for newly started business 1,500.00 With Gross Receipts of less than 200,000.00 1,500.00 Over 200,000.00 to 500,000.00 2,000.00 Over 500,000.00 3,000.00 Moneyshops 1,000.00 Insurance companies: Principal Office 3,000.00 Branch Office 1,500.00 Stock Markets 3,000.00 (i) On cafes, cafeterias, ice cream and other refreshment parlors, restaurant, Soda fountain, bars, carenderia or food caterers and other eating establishments: Amount of Fee 1.1 Those located within the public market 200.00 1.2 Those located within shopping centers and department stores 300.00 1.3 Those located in places not specified above but with air-conditioned rooms 500.00 1.4 Those located in along streets without air-conditioned room 200.00 (j) On lessors/dealers of real estates: 1.1 For residential 500.00 1.2 For commercial 1,000.00 1.3 For both commercial and residential 1,500.00 1.4 For other purposes on subdivision operators 800.00 (k) On lessors of privately-owned public market and commercial centers: 1. Those with less than 20 occupants 1,500.00 2. Those with 20 or more but less than 30 occupants 1,700.00 3. Those with 30 or more occupants 2,000.00 (l) On owner or operators of amusement places: 1. Night clubs or day clubs 2,500.00 2. Super clubs, family club, cocktail lounges or bars, beer gardens, pub houses, and other similar establishments 1,500.00 3. Cabarets, dance halls or dancing pavilions 1,000.00 4. Skating rinks 800.00 5. Spring resorts, bath houses/sauna bath and the likes 1,000.00 6. Swimming pools 1,000.00 7. Billiard and pool halls: First Table 1,000.00 For each additional table 200.00 8. Bowling alley, per lane 100.00 9. Circuses, carnivals, and the likes per day 500.00 10. Side shows, per booth 50.00 11. Merry-go-round, roller coaster, ferries wheels, swings, shooting galleries, or similar contrivances per contrivances, per day 200.00 12. Theaters and cinema house 12.1 Itinerant operators per day 50.00 12.2 Non-air-conditioned theaters and cinema house 500.00 12.3 Air-conditioned theaters and cinema house 1,000.00 13. Boxing stadium, auditorium, gymnasium concert halls, and similar establishments 1,000.00 14. Benefit dance/disco in public places and other similar activities 200.00 15. Internet Caf for each computer unit 200.00 (m) Boxing, wrestling or martial arts contest: 1.1 Exhibition per day 250.00 1.2 Race tracks for conducting Horse races 500.00 1.3 Golf links 1,000.00 1.4 Polo grounds 2,000.00 1.5 Driving ranges 2,000.00 1.6 Film shooting per day 1,000.00 1.7 Floor shows and stage shows, per duration of shows not exceeding one week 1,000.00 1.8 More than one (1) week per day 1,200.00 1.9 Promoters, sponsors, or talent scouts 200.00 1.10 On any other amusement places 1,000.00 (n) On owners or operators of vending devices: 1. Each jukebox machine/video machine 200.00 2. Each machine apparatus for visual entertainment 500.00 3. Each apparatus for weighing person 100.00 4. Each machine for dispensing and vending softdrinks 100.00 5. Each machine apparatus for printing letters 200.00 6. Each similar device for vending games of skills 100.00 7. For each coin-operated amusement machine 100.00 8. Each video machine 100.00 9. Business establishment engage in leasing/renting video products and family computer 500.00 (o) On operators and owners of the following facilities: 1. Cemeteries and memorial parks: with an area of less than 2 hectares 1,000.00 with an area of 2 to 5 hectares 2,000.00 more than 5 hectares 5,000.00 2. Fish ponds, or fish breeding grounds: per hectare or fraction thereof 1,000.00 3. Media facilities: 3.1 Radio stations 1,500.00 3.2 T.V. stations 2,500.00 3.3 Telegraph, cable and wireless communication companies Main office 3,000.00 Branch office 2,500.00 4. Terminal garage for bus, taxi and other public utility vehicles except those used for home garages: with an area of 1,000.00 sq.m. or more 5,000.00 with an area of 700 sq. or more but less than 1,000.00 sq.m. 3,000.00 with an area of 500 sq.m. or more but less than 700 sq.m. 1,500.00 with an area of 300 sq.m. or more but less than 500 sq.m. 1,000.00 with an area of less than 300 sq.m. 600.00 The permit fee is payable for every distinct separate establishment or place where the business or trade is conducted. One line of business or trade does not become exempt by being conducted with some other business or trade which the permit has been obtained and the corresponding fee paid for. SECTION 3A.02. Time of Payment. The fee imposed in the preceding section shall be paid to the Municipal Treasurer upon application for Mayor's permit before any business activity can be lawfully begun or pursued or 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. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the permittee to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3A.04. Application for Mayor's Permit; False Statements. A written application for a permit to operate a business or engage in activity shall be filed with the Office of the Mayor two (2) copies. The application form shall set forth the name and address of the applicant, the description or form of business; the place where the business shall be conducted and such other pertinent information or date as may be required. (a) For a newly-started business: (1) Location sketch of the new business (2) Paid-up capital of the business as shown in the Articles of Incorporation, if a corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship. (3) A certificate attesting to the tax exemption if the business is tax-exempt. (4) Certification from the officer-in-charge of zoning that the location of the new business is in accordance with zoning regulations. (5) Tax clearance showing that the operator has paid all tax obligations in the municipality. (6) Barangay clearance. DACcIH (7) Three (3) passport-size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager. (8) Health certificate for all food handlers, and those required under Chapter IV, Art. D of this Revenue Code. (b) For the renewal of existing business permits. (1) Previous year's Mayor's permit (2) Two (2) copies of the annual or quarterly tax payments (indicate number of copies) (3) Two (2) copies of all receipts showing payment of all regulatory fees as provided for in this Code. (4) Certificate of tax exemption from local taxes or fees, if exempt. Upon submission of the application, it shall be the duty of the proper authorities to verify if the other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payments of the corresponding inspection fees and other impositions required by this Revenue Code and other municipal tax ordinances. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may further be prosecuted in accordance with, the penalties provided in this Article. A Mayor's permit shall be refused to any person: (1) whose business establishment or undertaking does not conform with zoning regulations and safety, health and other requirements of the municipality; (2) who has an unsettled tax obligation, debt or other liability to the Municipal Government; and (3) who is disqualified under any provision of law or ordinance to establish, or operate the business for which a permit is being applied. SECTION 3A.05. Issuance of Permit; Contents of Permit. Upon approval of the application of a Mayor's Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor's Permit fee and the business tax issued by the Municipal Treasurer, and upon compliance with such other requirements as may be required for its issuance. 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, location of the business, date of issue and expiration thereof; and such other information as may be necessary. The Municipal Mayor shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a certified copy of the permit upon payment of the corresponding fee. SECTION 3A.06. 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 or he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. SECTION 3A.07. 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 thereof unless revoked or surrendered earlier. SECTION 3A.08. Revocation of Permit. When a person doing business in the municipality violates any provision of this Code, 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 conduct, criminals or women of ill-repute, the Municipal Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall 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 resolve by the Sangguniang Bayan upon payment of a corresponding fee. SECTION 3A.09. Other Requirements. Issuance of a Mayor's permit shall not exempt the licensee from the fulfillment of other requirements in connection with the operation of the business or in the conduct of an activity prescribed under this code. SECTION 3A.10. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. HSCATc ARTICLE B Fees for Sealing and Licensing of Weights and Measures SECTION 3B.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 therefore to the Municipal Treasurer the following fees: Rate per Annum (a) For sealing linear metric measures: Not over one (1) meter 100.00 Measure over one (1) meter 200.00 (b) For sealing metric measures of capacity: Not over ten (10) liters 250.00 Over ten (10) liters 500.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kg. 100.00 With capacity of more than 30 kg. but not more than 300 kg. 200.00 With capacity of more than 300 kg. but not more than 3,000 kg. 500.00 With capacity of more than 3,000 kg. 1,000.00 (d) For an apothecary balance or other balance of precision, the fee shall be doubled With each scale or balance, a complete set of weights for use therewith shall be sealed free of charge. e) For each extra weight, the charge shall be 250.00 For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps upon request of the owner or operator, an additional service charge of P250.00 for each instrument shall be collected. SECTION 3B.02. Exemption. All instruments for weights and measures used in government work or maintained for public used by any instrumentality of the government shall be tested and sealed free. SECTION 3B.03. Time of Payment, Surcharge for Late Payment. The above fees shall be paid when the weights or measures are sealed and the receipts for payment shall serve as a license to use the instrument for one (1) year from the date of sealing. The instrument of weights and measures shall be retested and its license shall be renewed once a year and the fees therefore paid on or before the anniversary date. Failure to have the instruments tested or retested and corresponding fees therefore paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed rates. SECTION 3B.04. Place of Payment. The fees herein levied shall be paid in this municipality by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure, shall pay the fees in the municipality where he maintains his residence. SECTION 3B.05. Form and Duration of License for Use of Weights and Measures. The official receipt for the fee issued for the sealing of a weight or measure shall serve as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and, together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his deputies. SECTION 3B.06. Secondary Standards Preserved by Municipal Treasurer; Comparison Thereof with the Fundamental Standards. The municipal Treasurer shall keep full sets of secondary standards in his office for use in testing of weights and measures. These secondary standards shall be compared with the fundamental standards in the Department of Science and Technology at least once a year. 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. SECTION 3B.07. Destruction of Defective Instruments of Weights or Measures. Any defective instrument of weights or measure shall be destroyed by the Municipal Treasurer or his authorized deputies if its defect is such that it cannot be readily and securely repaired. SECTION 3B.08. Inspection of Weights and Measures. The Municipal Treasurer or his authorized representative shall inspect and test instruments of weights and measures. In case the inspection and testing is conducted by his authorized representatives they shall report on the condition of the instruments in the territory assigned to them. It shall be their duty to secure evidence of infringements of the law or of fraud in the use of weights and measures or of neglect of duty on the part of any office engaged in sealing weights and measures. Evidence so secured by them shall be presented forthwith to the Municipal Treasurer and to the proper prosecuting officer. SECTION 3B.09. Dealers to Keep Unsealed Weights and Measurers. Upon obtaining written permission from the Municipal Treasurer, any dealer may keep unsealed instruments of weight and measure in stock, for sale until sold or used. IDTSEH SECTION 3B.10. Fraudulent Practices Relative to Weights and Measures. The following acts relating to weights and measures are prohibited: (a) For any person other than the official sealer or his duly authorized representative to place or attached an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measurer has officially been tested, calibrated, sealed or inspected; (b) For any person to imitate any seal, sticker, mark, stamp, brand, tag or other characteristic sign used to indicate that such instrument of weight and measures has been officially tested, calibrated, sealed or inspected; (c) For any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weight or measures has been fully tested, calibrated, sealed or inspected; (d) For any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight and measure has been officially tested, calibrated, sealed or inspected; (e) For any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; (f) For any person to use or reuse any restored, altered, expired, damaged stamp, tag, certificate or license for the purpose of making it appear that the instrument of weight and measure has been tested, calibrated, sealed or inspected; (g) For any person engaged in the buying and selling of consumer products or of furnishing services the value of which estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefore has expired and has not been renewed in due time; (h) For any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; (i) For any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; (j) For any person to fraudulently give short weight or measure in the making of a sale; (k) For any person, assuming to determine truly the weight or measure of any article bought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or; (l) For any person to produce the commission of any such offense abovementioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed thereto remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his authorized representative without penalty except a surcharge fixed by law or regulation. SECTION 3B.11. Compromise Power. The Municipal Treasurer is hereby authorized to settle an offense which does not involve commission of fraud before a case therefore is filed in court upon payment of a compromise penalty of not less than Five Thousand Pesos (P5,000.00) SECTION 3B.12. Penalties. a) Any person who shall violate the provisions of subsections (a) to (f) or (l) of Sec. 3B.10 shall, upon conviction, be subject to a fine of Two Thousand Five Hundred Pesos (P2,500.00) or by imprisonment of two (2) months, or both, upon the discretion of the court. b) Any person who shall violate the provisions of subsection (g) of Sec. 3B.11 for the first time shall be subject to a fine of Three Thousand Pesos (P3,000.00) or by imprisonment of four (4) months/years, or both, upon the discretion of the court. c) The owner-possessor or user of instrument of weights and measures enumerated in subsections (h) to (k) of Sec. 3B.11 shall, upon conviction, to be subject to a fine of Five Thousand Pesos (P5,000.00) or imprisonment of Six (6) months, or both, upon the discretion of the Local Government of Polomolok. ARTICLE C Large Cattle Registration and Transfer Fees SECTION 3C.01. Imposition of Fees. The owner of a large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: SICDAa (a) For Certificate of Ownership 100.00 (b) For Certificate of Transfer 50.00 (c) For Registration of Private Brand 500.00 (d) LDF (per P.D.) 2.00 (e) Service charge (branding)/head per request 50.00 SECTION 3C.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. SECTION 3C.03. Surcharge for Late Payment. Failure to pay the fee prescribed in this Code within the time required shall subject the permittee to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3C.04. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 3C.05. Administrative Provisions. (a) Large cattle shall be registered with the Municipal Treasurer upon reaching the age of one (1) year. (b) The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, age, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner thereof. (c) Transfer of large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the municipality issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. SECTION 3C.06. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. ARTICLE D Registration Fees on: Bicycles, Caretela or Calesa and Pushcart SECTION 3D.01. Imposition of Fees. There shall be collected an annual registration fee from the owners of the following means of transport operated within this municipality. Amount of Fee (a) For each Bicycle 50.00 (b) For each calesa or caretela 100.00 (c) For each push cart 50.00 SECTION 3D.02. Time and Manner of Payment. The fees imposed herein shall be due on the first day of January, and payable to the Municipal Treasurer within the first twenty (20) days of January of every year. SECTION 3D.03. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the permittee to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3D.04. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 3D.05. Administrative Provisions. (a) A metal plate with a corresponding registry number shall be provided by the Municipal Treasurer for every Bicycle, calesa or caretela and push cart at cost to the owners thereof. (b) The Municipal Treasurer shall keep a register of all bicycles, caretela or calesas and push cart which shall include among others the following information: (1) The name and address of the owner; (2) For Bicycle make and brand of the Bicycle number of metal plate ARTICLE E Poundage Fees SECTION 3E.01. Imposition of Fee. There shall be collected the following poundage fees for each day or fraction thereof from the owner of an astray animal: DHIcET (a) Large Cattle P250.00 for the first day and 100.00 for the succeeding days (b) All other animals P150.00 for the first day and 50.00 for the succeeding days SECTION 3E.02. Time of Payment. The poundage fee shall be paid to the Municipal Treasurer before the release of the animal to its owner. SECTION 3E.03. Penalty. Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines: (a) For the first offense P100.00 per day (b) For the second offense P150.00 per day (c) For the third and each subsequent offense P200.00 per day In addition to the fine, the owners shall also pay the amount of damage incurred, if any, to the property owner. SECTION 3E.04. Administrative Provision. For purposes of this Article, the Station Commander or the Chief of the Philippine National Police (PNP) or his deputies are hereby authorized to apprehend and impound stray animals in the Municipal Corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded stray animal in the Municipal Hall and inform the Municipal Mayor accordingly. ARTICLE F Permit Fee on Circus or Other Parades SECTION 3F.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee of One Hundred Pesos (P100.00) per day on every circus or menagerie parade and other parades using banners, floats or musical instruments carried on in this municipality. SECTION 3F.02. Exemption. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 3F.03. Time and Manner of Payment. The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least five (5) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 3F.04. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 3F.05. Administrative Provisions. (a) Any persons who shall hold a parade within this municipality shall first obtain a permit from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Station Commander or the Chief of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE G Permit Fee on Film-Making SECTION 3G.01. Imposition of Fee. There shall be collected a permit fee of Five Thousand Pesos (P5,000.00) per filming from any person who shall go on location filming within the territorial jurisdiction of this municipality. SECTION 3G.02. Exemption. Government Tourism agencies as well as private tourism promotion establishments are exempted from the payment of the permit fee prescribed in this Article. SECTION 3G.03. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the mayor's permit three (3) days before location-filming is commenced. SECTION 3G.04. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the permittee to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3G.05. Penalty. Any violation of this Article shall be punishable by a fine of Five Thousand Pesos (P5,000.00), or Imprisonment of six (6) months, or both, at the discretion of the court. ARTICLE H Permit Fee on Agricultural Machinery and Other Heavy Equipment SECTION 3H.01. Imposition of Fees. There shall be collected an annual permit fee at the following rates from each agricultural machinery or heavy equipment operators of said machinery, renting out said equipment in the Municipality of Polomolok. Amount of Fee (a) Tractors per unit 1,500.00 (b) Bulldozers/Rollers per unit 1,500.00 (c) Pay loaders/Excavators per unit 2,000.00 (d) Graders per unit 2,500.00 (e) Forklifts per unit 1,500.00 (f) Other agricultural machinery or heavy equipment not enumerated above per unit 1,500.00 SECTION 3H.02. Exemption. Government owned equipment's when they are loaned to private individuals and used within the jurisdiction of the municipality are exempt from the payment of the permit fee prescribed in this Article. HcDSaT SECTION 3H.03. Time and Manner of Payment. The fee imposed herein shall be payable to the Municipal Treasurer prior to the rental of the equipment upon application for a Mayor's permit. SECTION 3H.04. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 3H.05. Administrative Provisions. The Municipal Treasurer shall keep a registry of all heavy equipment and machinery, which shall include the make, and brand of the heavy equipment and agricultural machinery and name and address of the owner. ARTICLE I Franchise and Other Fees on Tricycle Operation SECTION 3I.01. Imposition of Fees. There shall be collected an annual franchise fee in the amount of Five Hundred Pesos (P500.00) for the operation of tricycle-for-hire. Other fees on tricycle operations: 1. Filing fee or Registration fee of non-motorized tricycle 100.00 2. Filing fee or Registration fee of motorized tricycle 200.00 3. Fare Adjustment fee for the fare increase 100.00 4. Filing fee for amendment of MTOP 300.00 SECTION 3I.02. Time of Payment. (a) The franchise fee shall be paid to the Municipal Treasurer upon application or renewal of the franchise. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) Filing Fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. SECTION 3I.03. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the permittee to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3I.04. Penalty. Any operator or driver who violates any provision of this ordinance shall be penalized in the following manner: (a) For the first offense a fine of Two Hundred Pesos (P200.00) or one month imprisonment or both at the courts discretion. (b) For the Second offense a fine of Four Hundred Pesos (P400.00) or two months imprisonment or both at the discretion of the court. (c) For the third offense a fine of Eight Hundred Pesos (P800.00) or three months imprisonment or both at the discretion of the court. (d) For fourth offense cancellation of MTOP SECTION 3I.05. Administrative Provisions. (a) The Sangguniang Bayan of this municipality shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefore; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing: prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service. 2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the municipality unless the applicant is in possession of units with valid registration papers form the Land Transportation Office (LTO). 3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents. 4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. 5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan. 6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceed forty (40) KPH. The Sangguniang Bayan may provide exceptions if there is no alternative route. (b) The Sangguniang Bayan may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer. ASTcaE The official rate to be initially adopted shall be a minimum fee of Four Pesos (P4.00) plus One peso (P1.00) per km. in excess of four (4.0) km. distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Bayan. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (c) The zones must be within the boundaries of this municipality. The existing zones which cover the territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. ARTICLE J Permit Fee for (Cockpit Owners/Operators/Licensees Promoters and Cockpit Personnel) SECTION 3J.01. 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: Amount of Fee 1. Application filing fee 500.00 2. Annual cockpit permit fee 3,000.00 (b) From cockpit personnel: 1. Promoters/Hosts 500.00 2. Pit Manager 500.00 3. Referee 500.00 4. Bet Taker "Kristo/Llamador" 500.00 5. Bet Manager "Maciador/Kasador" 500.00 6. Gaffer "Mananari" 500.00 7. Cashier 500.00 8. Derby (Matchmaker) 500.00 SECTION 3J.02. 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. (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. SECTION 3J.03. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the permittee to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3J.04. Penalty. Any violation of this Article shall be punishable by a fine of Five Thousand Pesos (P5,000.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 3J.05. Administrative Provisions. (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit, the Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality. (c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing ordinances, laws and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, put 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 3J.06. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Game Fowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. cDSAEI ARTICLE K Permit Fee for Cockfighting SECTION 3K.01. Imposition of Fees. There shall be collected the following fees per day cockfighting: Amount of Fee (a) Special Cockfights (Pintakasi) 1,500.00 (b) Special Derby Assessment from Promoters of Two-Cock Derby 1,800.00 Three-Cock Derby 1,500.00 Four-Cock Derby 2,000.00 Five-Cock Derby 2,500.00 SECTION 3K.02. Exclusions. Regular cockfights that is, those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. SECTION 3K.03. 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 3K.04. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the permittee to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3K.05. Penalty. Any violation of this Article shall be punishable by a fine of Five Thousand Pesos (P5,000.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 3K.06. Administrative Provisions. (a) Holding of cockfights Except as provided in this Article, cockfighting shall be allowed in this municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during municipal, agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans", or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Bayan, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one ill time, for a period not exceeding three (3) days, within a year. (c) Cockfighting officials Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the municipality without first securing a license renewable every year on their birth month from the municipality where such cockfighting is held. Only gaffers, referees, bet takers, or promoters licensed by the municipality shall officiate in all kinds of cockfighting authorized herein. ARTICLE L Building Permit and Related Fees SECTION 3L.01. Assessment and Collection of Fees. There shall be assessed and collected fees and charges for services rendered in connection with the processing and issuance of building permit fees, signboard permit fees, plumbing inspection permit fees, sanitary inspection fees, mechanical installation and inspection fees, and such other imposition as may be prescribed by the Department of Public Works and Highways on a person, firm and corporation before they are allowed to erect, construct, alter, move, convert or demolish any public or private building or structure within this municipality in the exercise of regulatory powers over public and private buildings and structures in accordance with the rules and regulations implementing Presidential Decree No. 1096, otherwise known as the National Building Code of the Philippines, shall be governed by such code and the rules and regulations promulgated thereunder. Excavation for foundation, per cu.m. of excavation P20.00 Excavation for basement, per cu.m. of excavation P20.00 The fee paid therefore shall be deducted from the total building permit fees. 3. n Ancillary structures: Banks and record Vaults per cu.m. or fraction thereof P50.00 Swimming pools per cu.m. or fraction thereof Residential 10.00 Commercial 30.00 Social/Institutional 20.00 Ancillary structures to swimming pools such as shower rooms, locker rooms, and the like shall be charge 50% of the rates corresponding to the category of swimming pool 4. Construction of Firewalls separate from the building: Per square meter or fraction thereof P5.00 Provided that the minimum fee shall be P50.00 5. Construction/erection of towers including radio, TV tower, water tank supporting structures and the like: Residential Exempted Commercial/Industrial Self-supporting Trilon (Guyed) Up to 10 mtr. in height P2,000.00 200.00 Every mtr. or fraction thereof in excess of 10 meter. 100.00 10.00 6. Construction Commercial /Industrial Fixed Ovens per sq.m. thereof of interior floor areas P50.00 7. Construction of Industrial Kiln/Furnace per cu.m. thereof of volume P20.00 8. Fencing Permit Fees: Fences made of indigenous materials and/or barbed wire, chicken wire, hog wire Exempted Fences up to 1.80 meters in height, made of materials other than those mentioned above, per lineal meter or fraction thereof P10.00 Fences in Excess of 1.80 meters in height, made of materials other than mentioned above per lineal meter or fraction thereof P10.00 9. Paved areas intended for commercial/industrial/ social/institutional use, such as parking areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts and the like; per sq.m. or fraction thereof of paved area P10.00 10. Annual Building Inspection conducted by the building official. Residential 100.00 Commercial/Industrial 500.00 Amusement Houses 1,000.00 Grandstand/Bleachers 1,000.00 Gymnasium and the like 500.00 SECTION 3L.02. Time and Manner of Payment The fees and charges referred to in Articles shall be paid to the Municipal Treasurer before the issuance of the building permit. SECTION 3L.03. Accrual of Payment. The building permit fees shall accrue entirely to this municipality. SECTION 3L.04. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the permittee to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3L.05. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. ARTICLE M Occupation Fee SECTION 3M.01. Those engaged in an occupation or calling not subject to tax on professions: 1. Security guards, private detectives, or watchman 200.00 2. Beauticians, manicurist, office workers, salesman or sales girl, barbers, dispatchers, gatekeepers, and ticket seller of amusement places, restaurant chef, jockeys, chiropodist, couturiers and other person transacting business with general public. 300.00 3. Floor managers, bartenders, waitresses and waiters, in bars, night clubs, or beer gardens 150.00 4. Embalmers, Real Estate dealers, sales supervisors/managers, self-employed bookkeepers, Insurance Agent/under-writer, insurance adjusters, morticians 150.00 5. Masseurs, masseuse, hostesses, stage dancers and performers, singers, comedians, musicians, acrobats, T.V. and radio personality announcers and other similar entertainers. 300.00 6. Foodhandlers, bakers, waiters, and waitresses in restaurants or caterers. Operators of business establishments or persons in charge thereof shall employ only persons who have secured Mayor's permit as herein required. 150.00 7. For every change of business 1,000.00 SECTION 3M.02. Exclusion. Professionals employed in the government/or private agency, peddlers, and those who are required to obtain a Mayor's Permit are excluded from the coverage of the fee herein levied. ISHaCD SECTION 3M.03. Time of Payment. The fee herein imposed shall be payable within the first twenty days of January. An individual taxable under this Article who starts to practice or to conduct his occupation after January 20 shall pay the full amount of the tax before engaging in such activity. ARTICLE N Fee for the Overhead Spraying of Chemicals to Agricultural Crops SECTION 3N.01. Imposition of Fee. There shall be collected an annual permit fee of Two Thousand Pesos (P2,000.00) from every business establishment undertaking overhead spraying of agricultural chemicals to crops within the territorial jurisdiction of the Municipality of Polomolok, except when the same is an indispensable part of their business operation. SECTION 3N.02. Time and Manner of Payment. The fee imposed herein shall be paid within the first twenty (20) days of January of every year or in quarterly installments within the first twenty (20) days of each quarter. SECTION 3N.03. Surcharge for Late Payment. The fee imposed herein shall be paid within the first twenty (20) days of January of every year or in quarterly installments within the first twenty (20) days of each quarter. SECTION 3N.04. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 3N.05. Administrative Provisions. a. Any person desiring to undertake an overhead spraying of chemicals within the municipality of Polomolok shall first obtain a permit from the Municipal Mayor before undertaking the activity. For the purpose, a written application form in a prescribed form shall set forth the name and address of the applicant, the description of the activity, the place or places where the same will be conducted, the type, kind or brand of the agricultural chemicals that will be utilized, for the kind of crop where it will be applied and such other information or data that will be required. b. The applicant shall be required to submit certified samples of the agricultural chemical to be used, technical data on its composition and properties and an appropriate certification of its safeness for use issued by the Fertilizer and Pesticide Board. c. The Municipal Health Officer shall analyze and evaluate the chemical samples that have been submitted and shall certify to their safeness before a permit is issued. SECTION 3N.06. Applicability Clause. All other matters relating to the safe use of agricultural chemicals shall be governed by applicable local ordinances, laws, rules and regulations issued by the Fertilizer and Pesticide Board and such other regulating agencies of the government. ARTICLE O Fee for Gasoline Station Operators SECTION 3O.01. Imposition of Fee. There shall be collected an annual permit fee of Two Thousand Five Hundred Pesos (P2,500.00) from each gasoline station. SECTION 3O.02. Time and Manner of Payment. The fee shall be paid within the first twenty (20) days of January of every year. SECTION 3O.03. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the permittee to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3O.04. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 3O.05. Administrative Provisions. Any person operating gasoline station in the Municipality of Polomolok shall first obtain a permit from the Municipal Mayor. CHAPTER IV Service Fees ARTICLE A Secretary's Fees SECTION 4A.01. Imposition of Fees. There shall be collected the following fees every person requesting for copies of official records and documents from the different offices of the Municipality of Polomolok. cDTACE Amount of Fee (1) For every page or fraction thereof (excluding the fee for certificate and notation) 50.00 (2) Where the copy to be furnished is in printed form in whole or in part. For each page (double this fee if there are two pages in a sheet) 50.00 (3) For each certificate of correctness (with seal of Office) written on the copy or attached thereat 50.00 (4) For each authenticated copy with seal of office 50.00 (5) For certified copies of any papers, records, decree, 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 (6) Photo copy, per page 25.00 (7) Tax Clearance certificate for whatever purpose and issued by the Municipal Treasurer 25.00 (8) Clearances or certifications other than Police Clearance 25.00 (9) Verification Fee 50.00 (10) Family Planning, Pre-marriage counseling, seminar fee 25.00 (11) Medico Legal Certificate 250.00 (12) Medical Certificate (insurance) 100.00 (13) Medical Certificate (employment) 25.00 (14) Assessors Annotation Fee 25.00 (15) Xerox copy or any copy produced by copying machine 20.00 (16) Data research 30.00 SECTION 4A.02. Exemption. The fees imposed on this Article shall not be collected for copies furnished to other offices of the government for official business, except for copies required by the Courts at the request of the litigant, in which case, charges shall be made in accordance with the schedule of fees provided under Sec. 4A.01 of this Ordinance. SECTION 4A.03. Time of Payment. The fees shall be paid to the Municipal treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made. SECTION 4A.04. Penalty. Any violation of this Article shall liable to a fine of Two Thousand Five Hundred Pesos (P2,500.00) and if the offender is a municipal employee, the penalty shall be rendered without prejudice to the filing of an administrative charge against him for neglect of duty. ARTICLE B Local Civil Registry Fees SECTION 4B.01. Imposition of Fees. There shall be collected for services rendered by the Municipal Local Civil Registrar of the Municipality of Polomolok, the following fees: Amount of Fee 1. Application for marriage license (couple) if both Filipino citizen 200.00 2. Application for marriage license (couple) if one is foreigner applicant 400.00 3. Additional fee for Marriage License 100.00 4. Certificate of Marriage (blank printed form per set) 50.00 5. Solemnization fee (if marriage is solemnized by the Mayor) 150.00 6. For every set on blank printed form of Live Birth 50.00 7. For every set on blank printed form of Death 50.00 8. Certification Fee/Machine copy (for exit from and reentry into the country) 100.00 9. Certification Fee/Machine copy (for local purposes) 50.00 10. Verification Fee 50.00 11. For every set of blank printed form for late registration of any registry documents 100.00 12. Service charge on Out of Town registration of registry documents 100.00 13. Service charge on Out of Town request of any civil registry documents 60.00 14. Registration of Legal Instruments: a) Legitimation 100.00 b) Adoption 500.00 c) Annulment of Marriage 300.00 d) Divorce/Legal Separation/Presumptive Death 300.00 e) Naturalization 1,500.00 15. All other Legal Documents for record purposes 100.00 16. Permits for Cadaver disposition per person: a) Burial Permit Fee 50.00 b) Fee for exhumation of cadaver 200.00 c) Fee for the disinterment or removal of cadaver 200.00 d) Fee for the transfer of cadaver for interment in Polomolok or elsewhere outside its territorial jurisdiction 200.00 e) Bone Transfer Fee 100.00 f) Interment of cadaver from other Places 200.00 17. Fee in the correction of clerical or typographical error filed with MCR a) Local 1,000.00 b) Migrant 500.00 18. Petition filed with the Consul General $50.00 US dollar or its equivalent in the local currency 19. Fee for change of first name or nickname a) Local 3,000.00 b) Migrant 1,000.00 20. Petition filed with the Consul General $150.00 US dollar or its equivalent in the local currency SECTION 4B.02. Exemptions. The above fees shall not be collected in the following cases: cCHITA (a) Issuance of certified copies of documents for official use at the request of competent court or other agency. (b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. (c) Burial permit of a pauper, per recommendation of the Municipal Mayor through the Office of the Social Welfare Development Officer. SECTION 4B.03. Time of Payment. The fees shall be paid to the Municipal Treasurer before registration or a document or issuance of the license or certified copy of local registry records or documents. SECTION 4B.04. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or imprisonment of six (6) months, or both, at the discretion of the court. SECTION 4B.05. Administrative Provision. A marriage license shall not be issued unless a certification by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning. ARTICLE C Police Clearance Fee SECTION 4C.01. Imposition Fee. There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of Polomolok the following fees: (a) For employment, scholarship, study grant 50.00 (b) For change of name 500.00 (c) For application for Filipino Citizenship 850.00 (d) For passport or visa application 500.00 (e) For firearms permit application 500.00 (f) For other purposes 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 Police clearance by the person applying for said certificate. ARTICLE D Fees on Dental/Medical Services SECTION 4D.01. Imposition of Fee. There will be collected a fee from any person who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinance. 1. Suturing of Wound: First five Stitches 100.00 Subsequent Stitches 50.00 2. Circumcision excluding medicine per patient 200.00 3. Excision of Mass 200.00 4. Retrieval of foreign body: Non-penetrating 100.00 Penetrating 200.00 5. Surgical Dressing Small 25.00 Medium 50.00 Large 100.00 6. Nebulization 50.00 7. Intravenous injection (excluding medicine) 25.00 8. Consultation and Prescription excluding laboratory and other specific examination 50.00 9. IVF Insertion 100.00 10. Food preparation 50.00 11. D & C 500.00 12. Removal of Suture 50.00 13. Cord Dressing 100.00 14. Blood Pressure 10.00 15. Sterilizing Service 100.00 16. I & D 100.00 17. Oxygen Inhalation 50.00 18. Oxygen Tank 1,000.00 19. Ingrown Toenail 100.00 20. Dental Services: a) Extraction per tooth (including anesthesia) 100.00 (without anesthesia) 50.00 b) Temporary filling per tooth 100.00 c) Permanent filling per tooth 200.00 d) Silicate cement 150.00 e) Composite filling 150.00 f) Cementation 150.00 g) Prophylaxis 150.00 h) Gum Treatment 1. Initial Treatment 300.00 2. Second Treatment 200.00 i) Dental X-ray 100.00 21. A. X-ray Examination Fees: Chest X-ray (PA) AP 100.00 APL 150.00 B. Thoracic Cage AP 100.00 APL 150.00 C. Thoracic Lumbar (AP Lateral) AP 100.00 APL 150.00 D. Lumbo Sacral (AP Lateral) 150.00 Skull AP and Lateral 150.00 Extremities, Long Bones, AP Lateral Hand & Wrist AP 100.00 APL 100.00 KUB 14 x 17 150.00 Plain Abdomen 1. AP 100.00 2. APL 150.00 IUD 1. 14 x 17 (1 pc.) 100.00 2. 10 x 12 (4 pcs.) 100.00 3. Pedia 10 x 12 (5 pcs.) 75.00 4. Upper GI series: 14 x 17 (1 pc.) 100.00 10 x 12 (4 pcs.) 150.00 Oral Cholecystography 10 x 12 (3 pcs.) without medication 300.00 Pedia 0 x 12 (3 pcs.) 50.00 Chole GI Series 50.00 22. Family Planning Service Fee: IUD Insertion 50.00 IUD Removal 50.00 DMPA with P.F. 50.00 DMPA follow-up 25.00 Prenatal per visit 20.00 23. Laboratory Examination Fees: Sputum AFP 100.00/3 exam. Blood Typing 50.00 CBC 80.00 GS 100.00 ESR 50.00 CT/BT 50.00 Thrombocyte Count 100.00 Retic Count 100.00 BSMP 100.00 Hqb 50.00 Fecalysis 30.00 Bile Test 50.00 Pregnancy Test 80.00 Pap Smear 100.00 Gram Stain Smear 100.00 Routine Stool Examination 30.00 Urinalysis 30.00 24. Ambulance Services: Conduction within town limit 200.00 Conduction outside town limit: 1. Koronadal 500.00 2. General Santos 300.00 3. All other town/province/city 500.00 25. Issuance of Vitamins & Food Supplements 20.00 A fee of Fifty Pesos (P50.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer. SECTION 4D.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. However, in emergency cases as may be be determined by the Municipal Health Officer, payment and/or certification may be submitted later. SECTION 4D.03. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 4D.04. 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 (6) months 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, Hostess or GRO's, cooks, bartenders, waitresses, etc. 4. Tonsorial and beauty establishments include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc. 5. Massage clinics and sauna bath establishments include masseurs, massage clinic, sauna bath attendants, etc. 6. Hotel, motels and apartments, lodging, boarding or tenement houses, and condominiums. 7. Butchers, fish, meat and vegetable retailers. (b) Owners, managers or operators of the establishment 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. (d) In cases of Indigents patients, as certified to by the MSWD, are free of charge. TaDCEc ARTICLE E Sanitary Inspection Fee SECTION 4E.01. Imposition of Fee. There shall be collected an annual sanitary inspection fee for all business establishments operating within the Municipality of Polomolok in accordance with the following schedule: Nature of Business Amount of Fee (a) Livestock Farm 2,000.00 (b) Piggery 1,500.00 (c) Poultry 1,000.00 (d) Manufacturers importers of any article of commerce including brewers, distillers, repackers and compounder of liquors, distilled spirits and/or wine refilling plants, dressing plants 1,500.00 (e) Exporters 1,000.00 (f) Financing Institutions like banks, money shops, insurance companies 1,000.00 (g) Rice and Corn mills 500.00 (h) Business establishments principally rendering or offering to render services 300.00 (i) Amusement places 500.00 (j) Dealers, independent wholesalers and Distributors of any articles of commerce 300.00 (k) Eating places like restaurants, Cafeterias, carenderias, food caterers 300.00 (l) All other business establishments not specifically mentioned above 200.00 SECTION 4E.02. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer after a sanitary inspection has been made but prior to the issuance of a Sanitary Inspection Certificate by the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 4E.03. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 4E.04. Administrative Provisions. (a) The Municipal Health Officer or his duly authorized representative shall conduct an annual sanitary inspection of the premises of the business establishment to determine their conformance to sanitation standard provided under existing ordinances. (b) The Municipal Health Officer shall require receipts as evidence of payment of the fee imposed under this Article before the issuance of a sanitary inspection certificate. (c) The Municipal Health Officer shall maintain a record of all the inspections made on the business establishments and shall note all changes that may have been observed on them regarding sanitation. ARTICLE F Garbage Fees SECTION 4F.01. Imposition of Fee. There shall be collected from every owner or operator of a business establishment and occupants of residential houses, apartments and flats an annual garbage fee, in accordance with the following schedule: A. Amusement Places: Amount of Fee 1. Amusement centers, Billiard and/or pool halls and establishments with coin operated machines, appliances, amusement rides and other business establishment engaged in leasing/renting video products and family computers: - Less than 5 units 200.00 - 6 to 10 units 300.00 - 11 to 15 units 400.00 2. Bowling establishment per lane 100.00 3. Circuses, carnivals, and the like (the fee to be paid shall be good only for the duration of the activity as specified in the permit) 500.00 4. Cockpits 1,000.00 5. Golf links and/or ranges 1,000.00 6. Membership clubs, association or organizations 200.00 7. Pubhouses, discos and other similar establishment 1,000.00 8. Resorts or other similar establishments 1,000.00 9. Sauna baths and massage clinics/per cubicle 100.00 10. Theaters or cinema houses 1,000.00 11. Electric and Power Companies (branch office) 1,000.00 12. On Banks and other Financial Institutions per main/branch office: a) Commercial Banks (every main office) 1,000.00 b) Savings Banks (every branch) 800.00 13. Non-bank Financial Intermediaries: a) Educational Life Plan and Memorial Plan: Principal Office 1,000.00 Branch Office 1,000.00 b) Lending Investors 1,000.00 c) Finance and Investment Companies: Principal Office 1,000.00 Branch Office 1,000.00 d) Pawnshops: Main Office 300.00 Branch Office 200.00 e) Money Shop 1,000.00 f) Insurance Companies: Principal Office 500.00 Branch Office 250.00 g) Stock Market 1,000.00 14. Authorized dealers in Foreign currencies and stockbrokers 1,000.00 15. Gasoline Services filling stations: a) having an area of 1,500 sq.m. or more 500.00 b) having an area of more than 1,000 but less than 1,500 sq.m. 400.00 c) having an area of 1,000 sq.m. or less 300.00 d) Curb pumps and filling stations 400.00 16. Private Hospitals and Medical Clinics with bed capacity for: a) less than 50 beds 500.00 b) 51 beds to 75 beds 800.00 c) 76 beds to 100 beds 1,000.00 d) 101 beds to 150 beds 1,500.00 e) over 151 beds 2,000.00 17. Hotels, Motels, Apartelles, Pension Inns, Drive Inns, Apartments, Dwellings and other spaces for lease or rent: Aircon rooms 1,000.00 Non-Aircon rooms 500.00 18. Boarding houses, lodging houses, dormitories, bed space 300.00 19. Liquefied petroleum Gas Dealer 500.00 20. Market Stallholders: a) Public Markets 300.00 b) Private Markets 500.00 21. Radio Stations 300.00 22. Telephone, teletype, cable and wireless communication companies 1,000.00 23. Terminal, Garage for bus, taxi, and other public utility vehicles, except those used for home garage 500.00 24. Private warehouse or bodega 500.00 25. Manufacturers, producers and processors: Factory with an aggregate area of 1,000 sq.m. or more 1,500.00 500 or more but less than 1,000 sq.m. 1,200.00 200 or more but less than 500 sq.m. 750.00 100 or more but less than 200 sq.m. 500.00 50 or more but less than 100 sq.m. 350.00 25 or more but less than 50 sq.m. 200.00 less than 25 sq.m. 120.00 26. Owners or operators of business establishments rendering services such as manpower services, employment agencies, private detective agencies advertising agencies with an aggregate area of: 1,000 sq.m. or more 1,000.00 500 sq.m. or more but less than 1,000 sq.m. 750.00 200 sq.m. or more but less than 500 sq.m. 500.00 100 sq.m. or more but less than 200 sq.m. 300.00 50 sq.m. or more but less than 100 sq.m. 200.00 25 sq.m. or more but less than 50 sq.m. 150.00 less than 25 sq.m. 120.00 27. Private Colleges, Schools and other teaching vocational institution 500.00 28. Drug Stores 500.00 29. Hardware and Appliance Store 800.00 30. Owners/Administrator of Residential House 10.00/sack 31. Undertakers: With embalming establishment and depositing corpses in their funeral parlor rendering funeral services by any kind of transportation 500.00 Funeral parlor rendering funeral services only 250.00 Undertaker rendering funeral service only 150.00 32. Dealers in Agricultural Products 300.00 With delivery vans or trucks 500.00 33. Media Facilities: Newspapers, books or magazines publications 300.00 Radio Stations 300.00 TV Stations/Relay 300.00 Cable TV 300.00 34. Wholesaler/distributor and other similar establishments 500.00 35. Retailer/Peddler and other similar establishments 300.00 36. Restaurants, carenderias and other similar establishments 500.00 SECTION 4F.02. Time of Payment . The fees in this Article shall be paid to the Municipal Treasurer or his duly authorized representative within the first twenty (20) days of January of each year, except for the garbage fees on residential houses which shall also be paid to the Municipal Treasurer or his duly authorized representative who shall collect and issue Cash Tickets before the garbage collection. A sticker shall be attached to the sack as evident that payment has been made. Failure to pay such fee within the prescribed period said residual waste shall not be collected and shall be treated as littering. Non-segregated waste shall be punishable by fine prescribed in the comprehensive Solid Waste Management Ordinance. cDEHIC SECTION 4F.03. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the permittee to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 4F.04. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 4F.05. Administrative Provisions : (a) The owner or operator of any business establishment shall provide within his premises minimum of 2 maximum of 5 garbage can or receptacle, which shall be placed in front of the establishment before the time of garbage collection. (b) The Municipal Health Officer or his duly authorized representative shall issue the necessary rules and regulations for garbage collection and shall inspect once a month the business establishments to find out whether garbage is properly disposed of within the premises. (c) The fees collected herein by the Local Solid Waste Management Cluster Board, Ten percent (10%) shall accrue to the board. (d) Collection of garbage fees of the Barangay. The Barangay may impose fees for the collection and transport of residual and special waste from its households, commercial establishments and other sources of domestic waste in the barangay. The computation of the fees shall be established by the Municipal ESWM Board. The manner of collection of the fees shall be dependent on the style of administration of respective Barangay Councils. However, all transactions shall follow the Commission on Audit rules on collection of fees. Funds generated from the garbage fees shall exclusively be used for the implementation and operation of Barangay ESWM program. (e) Private Sector/civil society Group. On the basis of the stipulations of contract or Memorandum of Agreement, the private sector or civil society group shall impose fees for the collection and transport of residual, special waste and other domestic waste. Receipts and invoices shall be issued to the paying public or to the government. SECTION 4F.06. Garbage Fee for Multiple Business. The garbage fee is payable for every nature of or distinct business, calling or occupation, or establishments or places where the business or activities is to be conducted, and one line of calling or occupation, business, trade or activity does not become exempt by their being conducted with some other occupation or calling, business, trade or activity for which a garbage has been paid, except as otherwise, specifically provided in this Ordinance. CHAPTER V Municipal Charges ARTICLE A Market Fees SECTION 5A.01. Imposition of Fees. There shall be collected the following market related fees: (a.) Market fees: Rentals for fixed stalls, constructed by the Municipal government, per month: for the old buildings: 1. P1,200.00 for each corner stall with a dimension of four by six (4x6) sq. meters. 2. P1,000.00 for each stall with a dimension of four by six (4x6) sq. meters, situated in between corner stalls. 3. P1,100.00 for inside corner stalls (facing the inside part of the market), with a dimension of four by six (4x6) meters. 4. P900.00 for each inside stalls located corner stalls (facing inside part of the market), with a dimension of four by six (4x6) sq. meters. 5. P1,050.00 for each corner stall located at the municipal bleacher with a dimension of (3x7) sq. meters. 6. P875.00 for each inside stall located at the municipal bleacher with a dimension of (3x7) sq. meters. (b.) Rentals for other stalls that may be constructed and financed later by the municipal government whose dimension are not provided later by the government whose dimension are not provided in paragraph (a) of this section shall be computed per square meter as the rate provided therein. (c.) Rentals for temporary booths, tiendas, or rolling store and other improvements constructed and financed by market vendor with an area of four by three (4x3) sq. meters or less except fixed stalls, is hereby fixed at monthly rate of P500.00. (d.) Market Entrance Fees: 1. Fresh lobster, shrimp, squid, crabs, per kilo 1.00 Fresh fish per kilo 0.50 Live fowls (chicken, ducks, goose, turkeys) per fowl 1.00 2. Agricultural Products: Clean rice, corn grits 1.00/bag Clean or ground corn 0.50/bag Salt 0.50/bag Coconut (husked) 1.00/sack Mongoes, coffee, cacao, beans 5.00/sack Peanut (husked) 4.00/sack Peanut (unhusked/peeled) 5.00/sack Dried Fish 5.00/crate Eggs 1.00/tray 3. Forest Products: Charcoal (uling) 0.50/sack Firewood (big bundle) 1.00/bundle 4. Native Products: Rattan 1.00/bundle Rattan Chairs 1.00/bundle Bedding mats 1.00/pc. Kalan/Kaang 0.50/pc. Basket 0.50/pc. Tiklis (alat) 1.00/pc. Calat (ropes) 0.50/pc. Soft brooms 0.50/pc. Farm implements (lagarao, bolo, sanggot, etc.) 0.25/pc. 5. Vegetable Products: Alugbate 1.00/sack Ampalaya leaves 2.00/sack Balagay 0.50/bundle Cabbage (repollo) 2.00/tiklis Carrots 2.00/sack Cauliflower 3.00/tiklis Chicharo 5.00/basket Camansi 2.00/sack Camote tops (leaves) 1.00/sack Cow peas 2.00/sack Colitis (Spinach leaves) 1.00/sack Chili (big pepper) 3.00/sack Eggplant (talong) 2.00/sack Garlic (bawang) 3.00/sack Gabi 2.00/sack Chili leaves 1.00/sack Iba (camias) 1.00/sack Kentucky beans 3.00/sack Luya (ginger) 4.00/sack Onion Leaves 0.50/bundle Onion Bombay 2.00/sack Paco (fern leaves) 0.25/bundle Patola 2.00/tiklis Pechay 1.00/sack Potato 2.00/sack Pipino 2.00/sack Puso (banana) 1.00/sack Radish 1.00/sack Takway 2.00/basket String beans (sitao) 2.00/basket String beans leaves 1.00/basket Sayote leaves 2.00/basket Squash (calabasa) 40.00/fiera Squash leaves 1.00/basket Kangkong leaves 1.00/basket Tugabang leaves 1.00/sack Tomatoes 2.00/box Ube 2.00/sack Upo 2.00/sack Young langka 2.00/sack Young langka (fiera/jeep) 40.00/fiera Ukra 2.00/sack Tacudo or Palawan 2.00/sack Calamunggay seeds 2.00/sack Ubod (coconut stems) 1.00/bundle Flower varieties 2.00/basket Bamboo sticks 1.00/bundle Banana leaves 1.00/bundle Young corn 2.00/sack Fresh milk 2.00/bottle 6. Fruit Products: Apple 2.00/box Atis 2.00/kaing Avocado 2.00/box Balimbing 1.00/sack Banana (cardava, saba variety) 0.50/bunch Banana (lakatan, tundan variety) 2.00/sack Banana (Cavendish type) 30.00/fiera/jeep Camote (sweet potato) 2.00/sack Calamansi 2.00/tiklis Cassava 2.00/sack Casoy 2.00/basket Caimito (star apple) 2.00/tiklis Young coconut 5.00/hundred Chico 4.00/kaing Durian 4.00/kaing 50.00/load/fiera/jeep Grapes 4.00/basket Guyabano 2.00/sack Guava 2.00/basket Jackfruit (ripe langka) Small (up to 3 kilos) 1.00/pc. Big (up to 3 kilos) 2.00/pc. Lanzones 3.00/tiklis Lomboy (duhat) 1.00/basket Mango (quality) 4.00/kaing native 1.00/kaing Mangustan (mangosten) 3.00/tiklis Marang 2.00/tiklis 40.00/load/fiera/jeep Melon (water) 2.00/sack Orange (naranjita) 3.00/kaing Papaya 2.00/tiklis Pineapple 30.00/load/fiera/jeep Pumpkins (palawan) 40.00/load/fiera/sack Pomelo 2.00/sack 30.00/load/fiera/jeep Sampaloc 2.00/kaing Santol 3.00/kaing Seneguelas 2.00/basket Singkamas 2.00/sack Sugar canes 1.00/bundle Tiezaz 2.00/basket Anonas 2.00/basket Camachili 2.00/basket Macopa 2.00/tiklis Honey dew melon 2.50/tiklis 7. Other commodities/products/chargeable with market entrance fees: Sliced bamboo 0.50/bundle Bamboo stems 20.00/load Bamboo shoot (dabong) 1.00/sack Native Sawali 0.35/piece Native Vinegar 0.25/gallon Bagoong 1.00/can Local Toyo 1.00/carton Sweets (candies, sitsaron, etc.) 2.00/sack Local edible oil 2.00/container Cleansing powder 0.25/sack Seaweeds 2.00/sack Shells 2.00/sack African oil Seeds 2.00/sack In case the vendor from whom an entrance fee was collected occupies any space with an area in excess of what he paid for, he shall be required to pay the correct amount of fee due thereon less what he may have already paid as an entrance fee. ISCDEA Duly licensed suppliers or distributors of goods, commodities or general merchandise of permanent occupants of market stalls, booths, tiendas, or other space, as well as the same occupants when they bring in goods, commodities, or merchandise to replenish or augment their stock, shall not be considered as transient vendors required to pay the fees herein authorized. SECTION 5A.02. Market Sections . For purpose of this Article, the public market of Polomolok, South Cotabato shall be divided into the following sections: (a) Fish Section Fresh fish, clams, oysters, lobsters, shrimps, seaweeds and other marine products. (b) Meat Section Fresh meat from large cattle, goats, sheeps, pigs, dressed chicken, etc. (c) Fruits and Vegetable Section All kinds of vegetables, fruits and root crops; (d) Dry Goods and Grocery Section All kinds of textiles, ready made clothes and apparels, kitchenware's and glassware's, school and office supplies, canned goods, sugar, rice and other preserved manufactured products. (e) Eateries and cooked food Section All kinds of cooked foods, including refreshment and cakes. The numbering, designation, classification or other form of identifying market sections shall be the responsibility of the Municipal Mayor. SECTION 5A.03. Time and Manner of Payment. (a) For stalls The fees for the rental of market stalls shall be paid to the Municipal Treasurer or his duly authorized representative within the first twenty (20) days of each month. In case of new lease, the rental due for the month is which the lease starts, shall be paid before occupancy of the stall. (b) For Market entrance fee The fee shall be collected at the gate of the public market before the transient vendors are allowed to sell their goods inside the open spaces of the market premises. SECTION 5A.04. Issuance of Official Receipts and Cash Tickets. The Municipal Treasurer or his duly authorized representative shall issue an official receipt as evidence of payment of rentals of fixed stalls. A cash ticket shall be issued to an occupant of the market premises for transient vendors and his name shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space of the market premises to which he is assigned. If a Vendor disposes of the merchandise by wholesale to another vendor, the latter shall purchase new tickets if he sells the same merchandise, even if such sale is done in the same place occupied by the previous vendor. The cash ticket issued shall be torn in half, one half to be given to the space occupant or vendor and the other half to be retained by the market collector who shall deliver the same to the Municipal Treasurer for counter checking against the record of cash tickets issued by him for that day. SECTION 5A.05. Surcharge for Late Payment or Non-Payment of Fees : (a) The lessee of a stall, who fails to pay the monthly rental fee within the prescribed period, shall pay a surcharge of twenty-five percent (25%) the total rental due. Failure to pay the rental fee for a period of three (3) consecutive months shall cause the automatic cancellation of the contract of lease for the stall, without prejudice to suing the lessee. The stall shall be declared vacant and subject to adjudication. (b) Any person occupying space in the market premises without first paying the fee imposed in this article shall pay three (3) times as much as the regular rate for the space occupied. (c) Any person occupying more space than what he has paid for shall pay double the regular rate for such extra space. SECTION 5A.06. Adjudication of Stall. (a) Lease Period The contract of lease for a stall shall be for a period of (5) years, renewable upon its expiration, unless revoked in accordance with the provisions of this Article. (b) Notice of vacancy A notice of vacant or newly constructed stalls shall be made for a period of ten (10) days immediately preceding the date fixed for their award to qualified applicants to appraise the public of the fact that such fixed space is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall and the bulletin board of the Market. The notice of vacancy shall be written on cardboard, thick paper or any other suitable material and shall be in the following form: NOTICE Notice is hereby given that Stall No. _______________ Section of the ___________ building is VACANT or will be vacant on __________ 19___. Any person, 21 years of age or more and is not legally incapacitated desiring to lease this stall, shall file an application therefor on the prescribed form (copies may be obtained from the Office of the Municipal Mayor) during office hours and before 12:00 noon of _____________ 19___. In case there are more than one applicant, the award of the lease of the vacant stall shall be determine thru drawing of lots to be conducted on ____________ 19___ at 12:00 noon at the Office of the Municipal Mayor by the Market Committee. This stall is found in the ___________ Section and is intended for the sale of _______________. MUNICIPAL MAYOR (c) Application for lease. EDCTIa (1) The application shall be under oath. It shall be submitted to the Office of the Municipal Mayor by the applicant either in person or through his or her attorney. (2) It shall be the duty of the Municipal Mayor as Market Committee Chairman to keep a registry book showing the names and address of all applicants for a vacant stall, the number and description of the stall applied for, and date and hour of the receipt by the Municipal Mayor of such application. It shall be the duty of the Municipal Mayor to acknowledge receipt of the application setting forth therein the time and the date of receipt thereof. (3) The application shall be substantially in the following form. APPLICATION TO LEASE MARKET STALL [Address] [Date] THE MUNICIPAL MAYOR Municipality of Polomolok Province of South Cotabato Sir : I hereby apply under the following contract for the lease of Stall No. ________ of the market. I am ______ years old, a citizen of the ______________________ and residing at __________________________. Should the above-mentioned stall be lease to me in accordance with the market rules and regulations, I promise to hold the same under the following conditions: (1) That while I am occupying or leasing the stall (or stalls), I shall at all times have my picture and that of my helper (or those of my helpers) and Mayors Permit conveniently frame and hang conspicuously in the stall. (2) I shall keep the stall (or stalls) at all times in good sanitary condition and regulations now existing or which may hereafter be promulgated. (3) I shall pay the corresponding rents for the stall (or stalls) in the manner prescribed by existing ordinances. (4) The business to be conducted in the stall (or stalls) shall belong exclusively to me. (5) In case I engage helpers, I shall nevertheless personally conduct my business and be present at the stall (or stalls). I shall promptly notify the market authorities of my absence, giving my reason or reasons therefore. (6) Any violation on my part or on the part of my helpers of the foregoing conditions shall be sufficient cause for the market authorities to cancel this contract. Very respectfully, ________________ (Applicant) I, _________________, do hereby state that I am the person who signed the foregoing application; that I have read the same; and that the contents are true to the best of my knowledge. Applicant ____________ T.I.N. __________________ SUBSCRIBED AND SWORN TO before me in the Municipality of Polomolok, Province of South Cotabato, this _____ day of __________ 20___. Applicant-Affiant exhibiting to me his Community Tax Certificate No. _____________ issued on ________ 20___ at _______________ Philippines. (Officer Authorized to Administer Oath) AGREEMENT TO LEASE TO WHOM IT MAY CONCERN: This agreement, made and executed this ____________ day of _________________ by and between the Municipality of Polomolok, as represented by the Municipal Mayor of said Municipality as administrator to the Public Market with Post Office address at Polomolok, South Cotabato, now and hereinafter called the LESSOR and _________________, likewise of legal age, Filipino, married to _____________ with residence and postal address at _________________, now and hereinafter called the LESSEE, witnesseth: 1. The LESSOR hereby grants and the LESSEE hereby accepts the lease of Market Stall No. _______ for the period of not more than 5 years from the date of this contract, which shall be rented Monthly at _______________, per door, Philippine currency, payable on or before the 20th of every month otherwise a surcharge of 25%, shall be imposed to be part of the same; 2. That the LESSEE shall occupy only the stall specified in the Lease Agreement; 3. That the LESSEE shall not make or introduce any alternations or extensions in the Stall rented without the written permission from the Lessor; 4. That LESSEE shall frame and conveniently hang his picture and Mayor's Permit conspicuously in the stall or stalls rented; 5. That the LESSEE shall immediately and continuously conduct business in the stall or stalls rented exclusively for himself/herself, and shall not allow another person or persons to transact other business therein. ADCIca 6. That the LESSEE shall not stock inflammable chemicals or fuels except kerosene which should not exceed 5 gallons; 7. That the LESSEE shall keep the leased premises under sanitary conditions at all times, and shall never utilize it as a place of residence; 8. That LESSOR shall not be liable for any injury or damage to any person, merchandise or property within the leased premises. Provided, however, that the Lessee may notify the Lessor whenever there is anything in the stall or space rented which is injurious to person or property so that the LESSOR can take proper steps to remove the same; 9. That the LESSEE is required to put up business within 45 days from the date of award, if said Lessee have not yet started business. That his or her privilege to the market stall be cancelled and awarded to another party if and when said Lessee fails to start a business within the specified time of 45 days; 10. That the LESSEE agrees to bind himself with the provisions of Municipal Ordinance No. _________, series of ________; 11. That the Notarial expense in connection with this contract shall be borne by the LESSEE. ACKNOWLEDGMENT REPUBLIC OF THE PHILIPPINES) PROVINCE OF SOUTH COTABATO) S.S. MUNICIPALITY OF POLOMOLOK) BEFORE ME this _____ day of _____________ 20____ personally appeared to me ___________________________________, representing Municipality of Polomolok, with residence certificate No. ________ issued on ________ 20___ at ________________ and Mr. __________________, with residence certificate number ________________________ issued on __________ 20___ at _______________________, known to me to be the same persons who executed the foregoing instrument and acknowledge the same to be their free and voluntary act and deed. WITNESS MY HAND SEAL. _________________________ Doc. No ________: Page No. _______: Book No. _______: Series of _______: (4) The applicants who are citizens shall have preference in the lease of public stalls. If on the last day set for filing applications, there is no applicant is a Filipino citizen, the posting of the Notice of Vacancy prescribed above shall be repeated for another ten-day period. If after the expiration of that period there is still no Filipino citizen applicant, the stall affected may be leased to any alien applicant who filed his application first. If there are several alien applicants, the adjudication of the stall shall be made thru drawing of the lots to be conducted by the Market Committee. In case there is only one Filipino applicant, the stall applied for shall be adjudicated to him. If there are several Filipino applicants for the same stall, adjudication of the stall shall be made thru drawing of lots to be conducted by the Market Committee on the date and hour specified in the notice. The result of the drawing of lots shall be reported immediately by the Committee to the Municipal Mayor for appropriate action. (5) The successful applicant shall furnish the Municipal mayor two (2) copies of his/her picture immediately after the award of the lease. It shall be the duty of the Municipal Mayor to affix one (1) copy of the picture to the application and the other copy to the record kept for the purpose. SECTION 5A.07. Miscellaneous Provisions on Stalls. Vacancy of stall before expiration of the lease If for any reason, a stall holder or lessee discontinues or is required to discontinue his business before his lease contract expires, such stall shall be considered vacant and its occupancy thereafter shall be disposed of in the manner herein prescribed. Partnership with stall holder A market stall holder who enters into a business partnership with any party after he acquires the right to lease such stall have no authority to transfer to his partner or partners the right to occupy the stall. In case of death or any legal disability of such stall holder to continue in his business, the surviving partners may be authorized to continue occupying the stall for a period not exceeding sixty (60) days within which to wind up the business of the partnership. If the surviving partner is qualified to occupy a stall under the provisions hereof, and the spouse, parent, son, daughter or relative within the third degree by consanguinity or affinity of the deceased is not applying for the stall, he shall be given the preference to continue occupying the stall concerned, if he or she applies for it. Lessee to personally administer his stall Any person who has been awarded the right to lease a market stall in accordance with the provisions hereof, shall occupy, administer and be present personally at his stall or stalls. He may employ helpers who must be citizens of the Philippines, including but not limited to his spouse, parents and children who are actually living with him and who are not disqualified under the provisions hereof. The persons to be employed as helpers shall under no circumstances, be person with whom stall holder has any commercial relation or transaction. 1. Lessee/holder of a stall or stalls, booth or booths in the public market may be allowed to transfer his/her rights/or sub-lease his stall/stalls provided that he/she shall secure clearance from the Municipal Treasurer Office. 2. Any interested party may sub-lease a stall or stalls provided all requirements/obligation/liabilities pertaining in its stall/stalls be is interested to sub-lease were fully complied with and/or cleared of in the Municipal Treasurers Office. ACTIHa Upon assumptions of said rights, the transferor shall secure clearance from Municipal Treasurer's Office and upon payment of transfer fee in the amount of Two Thousand Pesos (P2,000.00). (f) n Prohibitions. (1) No person shall utilize the public market or any part thereof for residential purposes. (2) The peddling or sale of foodstuffs which easily deteriorates, such as native foods, meat and fish in the premises of the public market. (3) Any person inside the public market, whether seller or buyer or just curiosity seeker, is prohibited to a. use of newspaper or any dirty material for wrapping food articles; use of banana leaves for wrapping is encouraged. b. Spitting or ejecting phlegm. c. Urinating, or, excreting outside the designated areas, scattering in or outside the public market. d. Spraying any chemical substance to fish meat and vegetables and fruits. e. Vending in the public market of a person suffering from contagious disease. (g) Appeals Any applicant who is not satisfied with the adjudication made by the Municipal Mayor or the Market Committee of the stall applied by him may file his appeal with the Municipal Mayor whose decision in such cases shall be final. SECTION 5A.08. Responsibility for Market Administration. The Municipal Mayor shall exercise direct and immediate supervision and control over the municipal public market and personnel thereof, including those whose duties concern the maintenance upkeep of the market and market premises, in accordance with existing ordinances and other pertinent rules and regulations. SECTION 5A.09. Creation of a Market Committee on Awards . There is hereby created a permanent Market Committee on Awards composed of the Municipal Mayor, as chairman, Treasurer, the Sangguniang Bayan Chair on Economic Enterprise, and the President of Polomolok Market Vendor Association duly elected/approved, as members. The committee shall conduct the drawing of lots and opening of bids in connection with adjudication of vacant or newly constructed stalls in the municipal market and to certify to of the results thereof. SECTION 5A.10. Rules and Regulations. The peddling or sale outside the public market site or premises of foodstuffs, which easily deteriorate, like fish and meat, is hereby prohibited. No person shall utilize the public market or any part thereof for residential purposes. It shall be unlawful for any person to peddle, hawk, sell or offer for sale, or expose for sale, any article in the passageway (passillo) used by purchasers in the market premises. It shall be unlawful for any person to resist, obstruct, annoy or impede any market employee or personnel in the performance of his duties; Parents must not allow their children to play in or within the market premises. It shall be unlawful for any person to drink or serve liquor or any intoxicating beverages within the premises of the public market at any time of the day. No merchandise or article shall be sold, offered for sale or exposed for sale in the public market unless the same was legally acquired by the vendor or stall holder and that taxes of any kind due thereon had been paid. All forms of gambling are prohibited within the public market premises. It shall be unlawful for any lessee to remove or to construct, or install electrical wiring, or water connection unless authorized in writing by the Municipal Engineer and approved by the Municipal Mayor. This municipality shall not be responsible to the occupants of stalls for any loss or damage caused by fire, theft, robbery, "force majeure" or any other cause. All articles or merchandise left in the public market during closure time shall be at the risk of the stall holder or owner thereof. All articles abandoned in any public market building in violation of any provisions of this Article or any regulation or rule on the management of the market, shall be deemed a nuisance. It shall be the duty of the Market Administrator or his subordinates to take custody thereof. In case the articles are claimed within twenty-four (24) hours thereafter, they shall be returned to their original owners upon payment of actual expenses incurred in their safe-keeping, unless they have so deteriorated as to constitute a menace to public health, in which case they shall be disposed of in manner directed by the Municipal Mayor, who may also in his discretion, cause the criminal prosecution of the guilty party, or merely warn him against future violation. In case where the articles have not deteriorated and are not claimed within the time herein fixed, said articles shall be sold at public auction, and the proceeds thereof shall be disposed in accordance with law. SECTION 5A.11. Applicability Clause. Existing laws, ordinances, rules and regulations pertaining to the public market and its premises are hereby adopted as part of this article. SECTION 5A.12. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. HCSAIa ARTICLE B Premiumed Public Market SECTION 5B.01. Imposition of Fees. There shall be collected from the stalls holder the following Premiumed Market fees: * Rental Fee: Sections Stall Sizes Rental/day 1. Fish Section 1.00 x 2.00m P13.00 2. Meat/Poultry 1.00 x 2.00m 13.00 3. Vegetables 2.00 x 2.00m 24.00 4. Fruits 2.00 x 2.50m 37.50 Fruits 2.00 x 2.00m 24.00 5. Dry Goods/Groceries 2.50 x 3.50m 54.68 6. Eateries 3.00 x 3.50m 68.25 7. Other/Miscellaneous 3.00 x 3.50m 68.25 8. Sitseria 2.00 x 2.00m 24.00 Provided, that the better located stalls, such as those from stalls facing the market periphery or streets and corner stalls, shall be added to the above prescribed fees: 1. Front corner stalls 20% of the rates imposed 2. Front stalls 15% of the rates imposed 3. Inside corner stalls 10% of the rates imposed Space Rental on occupants of the market premises not occupying stall: per day, per square meter or fraction thereof 20.00 Fees for ambulant/transient vendors market fees for the occupancy of market premises by ambulant/transient vendors shall be at the same rates as those prescribed in paragraph 3, plus an additional fifty centavos (0.50 ctvs.) per square meter per day of the space occupied or a fraction thereof which may be paid for by said vendors on daily basis. They shall be limited to the areas not earmarked and utilized for passageway entrance to the market building. In case the vendor from whom an entrance fee was collected occupies any space with an area in excess of what he paid as entrance fee, he shall be required to pay the correct amount of fee due thereon less what he may have already paid as an entrance fee. Duly licensed suppliers or distributors of goods, commodities or general merchandise or permanent occupants of market stalls, booths, tiendas, or other space, as well as the same occupants when they bring in goods, commodities or merchandise to replenish or augment their stock, shall not be considered as transient vendors required to pay the market fees herein authorized. Occupancy Fee: 1. Fish Section 800.00 2. Meat Section 800.00 3. Vegetables 400.00 4. Fruits 400.00 5. Dry Goods/Native Product 500.00 6. Dressed chicken/Sliced Chicken 500.00 7. Dries Fish 500.00 8. Groceries/Sari-sari 500.00 9. Rice/Corn and other cereals 500.00 10. Carenderia/Eatery/Refreshment 500.00 11. Plants/Flowers/Garden Section 400.00 12. Miscellaneous and other Section 500.00 Likewise stipulated, that strategically located stalls, such as those front stalls, facing the market periphery or streets and inside corner stalls, there shall be added to the above prescribed fee the following: 1. Front corner stalls facing the market periphery 20% of the rates imposed 2. Front stalls 15% of the rates imposed 3. Inside corner stalls 10% of the rates imposed Authority to accept Goodwill Money: The Municipal Treasurer is hereby authorized to accept the Goodwill Money from the Stall Awardees in the amount of Five Thousand Pesos (P5,000.00) SECTION 5B.02. Time and Manner of Payments: a) For Stalls the fee for the rental of market stall shall be paid to the Office of the Municipal Treasurer either on a daily basis or within the 20 days of each month. In case of new lease, the rental due for the month in which the lease starts, shall be paid before occupancy of the stall. b) For Occupancy of Market Premises the fee shall be collected at the gate of the Premiumed public market before the transient vendors are allowed to sell their goods inside the market premises. c) Payment of occupancy fee plus at least 20% Goodwill Money shall be done prior to the issuance of Certificate of Occupancy. SECTION 5B.03. Issuance of Official Receipts and Cash Tickets. The Municipal Treasurer or his duly authorized representative shall issue an official receipts as evidence if payment of rentals of fixed stalls. A cash ticket shall be issued to an occupant of the market premises or transient vendor, and his name shall be written on the book thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space of the market premises to which he is assigned. If a vendor disposes his merchandise by wholesale to another vendor, the latter shall purchase new tickets if he sells the same merchandise, even if such sale is done in the same place occupied by the previous vendor. The cash tickets shall be torn in halves to be given to the space occupant or vendor and the other half to be retained by the market collector who shall deliver the same to the Municipal Treasurer for counter-checking against his record of cash tickets issued by him for that day. SECTION 5B.04. Surcharge for Late or Non-Payment of Fees. The lessee of a stall, who fails to pay the monthly rental fee within the prescribed period shall pay a surcharge of eighteen percent (18%) of the total rent due. Failure to pay the rental fee for forty-five (45) days shall cause automatic cancellation of the contract of lease of stall, without prejudice to suing the lessee for the unpaid rents as the expense of the lessee. The stall be declared vacant and subject to adjudication. Any person occupying space in the market premises without first paying the fee imposed in this article shall pay three times as much as the regular rate for the space occupied. Any person occupying more space than what has been paid for shall be required to pay the regular rate for such space. SECTION 5B.05. Failure to Pay the Occupancy Fee Plus Goodwill Money. within a period of ninety (90) days after awarding the market stalls, shall be enough ground for revocation of the Certificate of Award issued by the Market Committee on Award. SECTION 5B.06. Provision after Three (3) Years of Operation. There must be an automatic increase of rentals of stalls of twenty percent (20%) after three years of operation. ARTICLE C Rental Fee on Mineral Lands SECTION 5C.01. Collection of Fee. There shall be collected an annual rental fee from the lessee of mineral lands within this municipality for the exploration, development and exploitation and disposition of minerals from said lands covered by lease in accordance with the following rates: SaIEcA (a) On coal-bearing public lands: One Thousand Pesos (P1,000.00) per hectare or fraction thereof for each and every year for the first ten (10) years; and One Thousand Pesos (P1,000.00) per hectare or fraction thereof for each and every year thereafter during the lease period. (b) On public lands bearing quarry resources: One Thousand Pesos (P1,000.00) per hectare or fraction thereof for each and every year during the lease period (c) On all other mineral lands containing metallic or non-metallic minerals under existing mining laws and decrees. One Thousand Pesos (P1,000.00) per hectare, or a fraction thereof for each and every year during the lease period. SECTION 5C.02. Time of Payment. The rental fee shall be paid in advance to the Municipal Treasurer or his duly authorized representative on the date of the granting of the lease and on the same date every year thereafter during the life of the lease. SECTION 5C.03. Disposition of Proceeds. The proceeds of the rental fees on mineral lands shall be distributed as follows: (a) Province Thirty percent (30%) Municipality where the mining claim located Seventy Percent (70%) SECTION 5C.04. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. ARTICLE D Lease of Municipal Equipment SECTION 5D.01. Imposition of Fee. There shall be collected the following rental fees for each hour of lease of the municipal equipments: BULLDOZER D85A 12;180 HP; KOMATSU 2,500.00/hour D8OA 12 DD; 180 HP, KOMATSU 2,500.00/hour D65A 6 PS/TC; 140 HP; KOMATSU 2,500.00/hour Attachments: Hyd. Ripper 1-3 shanks Add 20% of rate Towing Winch Add 10% of rate Side Boom Add 20% of rate LOADER All models; 1.91 cu.m. or 2.50 cu.yd.; 170 HP 2,500.00/hour All models; 3.06 cu.m. or 4.00 cu.yd.; 275 HP 3,000.00/hour GRADER GD 37 5H; KOMATSU; 125 HP 2,000.00/hour MG 300; MITSUBISHI; 125 HP 2,500.00/hour COMPACTION EQUIPMENT ROAD ROLLER All Models; 12-18 tons; 125 HP; Two & Three Smooth Drum, Static 2,000.00/hour All Models; 9-11 tons; 105 HP; Two & Three Smooth Drum, Static 2,000.00/hour All Models; 6-8 tons; 105 HP; Two & Three Smooth Drum, Static 2,000.00/hour PNEUMATIC ROLLER 13 Whl., 7.50 x 15; 4 PR, tons, 106 HP 2,000.00/hour SHEEPSFOOT ROLLER 1,000.00/hour CRANE 1. All models; 26-30 tons; 145 HP; Crawler Standard Boom; Mech./Hyd. 2,000.00/hour 2. All models; 21-25 tons; 145 HP; Crawler Standard Boom; Mech./Hyd. 2,000.00/hour 3. All models; 26-30 tons; Truck-Mounted, Standard Lattice Boom; Mechanically/ Hydraulic Operated 2,000.00/hour 4. All models; 21-25 tons; 200 HP; Truck-Mounted, Standard Lattice Boom; Mechanically/Hydraulic Operated 2,000.00/hour ATTACHMENTS: Dragline or Clampshell Add 10% of rate Shovel or Backhoe Add 20% of rate Dropball 3 tons Add 10% of rate EXCAVATING EQUIPMENT: (BACKHOE) 1. MS 110 W: 0.44 cu.m. or 0.58 cu.yd.; 74HP; Hydraulic, Crawler Mounted; Mitsubishi 1,500.00/hour 2. MS 180; 0.80 cu.m. or 1.05 cu.yd.; 100 HIP; Hydraulic, Crawler Mounted; Mitsubishi 3,000.00/hour ATTACHMENTS: Hydraulic Pavement Breaker Add 35% of rate Pavement Breaker Air Driven Add 20% of rate + Air Comp HAMMER, PILE W/O CRANE, WITH 60 FT. LEAD 1. D-22, Delmag 1,500.00/hour HAMMER, DROP COMPLETE WITH PILE CAP, LEAD, 2 TONS 200.00/hour DISTRIBUTOR, ASPHALT 1. Littleford Spraymaster, 1330 USG, 90 HP 1,500.00/hour ASPHALT PAVER 1. Barber Greene BG 245, BG 45 x 312, 100 HP 1,500.00/hour 2. Demag DF 80 P 4.0 Paving width, 52 HP 2,000.00/hour CONCRETE PAVER 1. Trueline Concrete Finisher, 120 HP 2,000.00/hour 2. CMI Roto Mill PR 225, 210 HP 5,000.00/hour CONCRETE MIXER 1. One (1) Bagger 300.00/hour 2. Two (2) Bagger 400.00/hour TRANSIT MIXER 1. Japan and other makes, all models, 195 HP 2,000.00/hour DUMPTRUCK 1. All models, Japan and other makes, 10 cu.m. 1,500.00/hour 2. All models, Japan and other makes, 5 cu.m. 1,000.00/hour TRAILER WITH TRUCK TRACTOR 1. Fruehauf Des 021A20, 20 tons, 260 HP 2,000.00/hour AIR COMPRESSOR (PORTABLE) 1. All model, 103 HP, 350 cfm 1,000.00/hour 2. All models, Gas/Diesel engine, 250 cfm, 73 HP 1,000.00/hour WELDING MACHINE 1. Gas/Diesel Driven, 150 amp., 10 HP 200.00/hour WATER TRUCK 1. All makers, 500 to 1000 gals., 360 HP 1,500.00/hour CHAINSAW 24 in, Bar Length, 8 HP output, stanley 200.00/hour CONCRETE CUTTER 1. Mikasa, Gas Driven, 4.75 in. cut depth, w/o blade, 750 HP 200.00/hour CONCRETE VIBRATOR 1. Gas or Electric driven 300.00/hour AGGREGATE CRUSHERS 1. Parker Model 1208 portable, 100 tons per hour capacity, primary jaw, secondary-roll crusher, with three product screen deck 3,500.00/hour JACK HAMMER 1. Portable 200.00/hour DRILLS WITH DIAMOND 1. Chicago Pneumatic CP-8 500.00/hour WATER PUMP 1. All models, 3*dia., low pressure type 300.00/hour 1. All models, high pressure type 500.00/hour BAR BENDER 50.00/hour BAR CUTTER 150.00/hour PLATE COMPACTOR 300.00/hour AIR COMPRESSOR WITH JACK HAMMER 1,000.00/hour The amount of fee herein fixed shall include the cost for the services of the municipal-hired equipment operator, minor repairs and maintenance of the equipment during period of lease. However, the cost for fuel, oil and the transport of the equipment from the motorpool to the area of operation of equipment, shall be borne by the lessee. SECTION 5D.02. Time and Manner of Payment. The rental fee, corresponding to the length of lease period contacted for the equipment, shall be paid by the lessee in advance before any equipment is allowed for use. SECTION 5D.03. Miscellaneous Provisions on the Lease and Use of Municipal Equipment. (a) Procedure for the lease of equipments. The lessee shall apply in writing to the Municipal Mayor specifying therein his name and address, the kind of equipment being, leased, the prospective date or dates of the lease, the place or places where the equipment shall be used and the manner in which they will be used. (b) Responsibility for the maintenance of equipment. The repair and maintenance of the municipal equipments be the responsibility of the Municipal Engineer who shall be required to keep all equipments at top operating conditions, properly housed in the Municipal Motor pool at all times, unless in actual use by the municipality lease to persons. To implement this Article, the Municipal Engineer is required to provide the Municipal Mayor a monthly report on the physical status or condition the equipments and the schedule of use or lease within the period. (c) Lease contract a condition precedent to lease. The Municipal Mayor is authorized under this Article by the Sangguniang Bayan to enter into a lease contract with any person desiring to lease any of the municipal owned equipments to be used in the municipality. (d) Use of the equipment outside the municipality. Unless otherwise authorized by the Sangguniang Bayan, no equipment may be leased outside the territorial jurisdiction of the Municipality of Polomolok. SECTION 5D.04. Administrative Provision. The Municipal Treasurer is required to keep a log book for each equipment indicating therein the names and addresses of the lessees, the period or periods when such leases were contracted. The amount rental paid and the place of use of the equipments. SECTION 5D.05. Disposition of Proceeds. Proceeds realized from rental of equipment shall be placed in a separate motorpool revolving fund, a trust fund, which will be used for the following: Procurement of Spare Parts and materials Repair of Heavy Equipments Procurement of New Equipment Repair and maintenance of motorpool office Other services relative to motorpool operations ARTICLE E Occupation Fee for Mining Claims SECTION 5E.01. Collection of Fee. There shall be collected an annual occupation fee on locator, holder or occupant of mining claim in the amount of Five Thousand Pesos (P5,000.00) per hectare or fractional part thereof, until the lease covering the mining claim shall have been granted. CcSTHI SECTION 5E.02. Time of Payment. The fee shall be payable to the Municipal Treasurer on the date of registration of the mining claim and on the same date every Year. Thereafter, until the lease covering the mining claim shall have been granted. SECTION 5E.03. Disposition of Proceeds. The proceeds of the occupation fee for mining claims shall be distributed as follows: (a) Province Thirty percent (30%) Municipality where the mining claim located Seventy percent (70%) SECTION 5E.04. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the permittee to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 5E.05. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 5E.06. Administrative Provisions. The Municipal Treasurer shall keep a list of all registered mining claims indicating therein the name of locators, area in hectares and date of registration. ARTICLE F Slaughter and Corral Fees SECTION 5F.01. Imposition of Fees. There shall be imposed the following: (a) Permit Fee Before any animal is slaughtered for public consumption, a permit fee therefor shall be secured from the Municipal Veterinarian or his duly authorized representative who will determine whether the animal is fit for human consumption, thru the Municipal Treasurer upon payment of the corresponding fee, as follows: Amount of Fee Large cattle 20.00 Hogs 10.00 Goat/Sheep 10.00 All others 10.00 (b) Slaughter Fee The fee shall be paid to cover the cost of service in slaughter of animals at the municipal slaughterhouse, in accordance with following rates: (1) For public/home consumption, per head: Large cattle P30.00 Hogs 20.00 Goat/Sheep 20.00 All others 20.00 (2) Corral Fee/stockyard fee per head, per day or fraction thereof: Large cattle P25.00 Hogs 15.00 Goat/Sheep 15.00 All others 15.00 (3) Ante-mortem inspection fee: Large cattle P10.00 Hogs 5.00 Goat/Sheep 5.00 All others 5.00 (4) Post-mortem inspection fee: Large cattle P50.00 Hogs 30.00 Goat/Sheep 30.00 All others 30.00 (c) Delivery Fee (meat van) : Regular Trip P1.50/kilo Trip for Halal Delivery 2.00/kilo Special Trip 300.00/Trip (d) Livestock Auction Center : Weighing Fee/Scaler P1.00/kilo (e) Sharing Scheme on the Veterinary Inspection Fees : a) Seventy-Five Percent (75%) accrues to the Municipality b) Twenty-Five Percent (25%) accrues to National Meat Inspection Commission SECTION 5F.02. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the Municipal Veterinarian. SECTION 5F.03. Time of Payment. (a) Permit Fee The fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Veterinarian. (b) Slaughter Fee The fee shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside the public slaughterhouse. (c) Corral Fee The fee shall be paid to the Municipal Treasurer before the animal is kept in the municipal corral or any place designated as such. If the animal is kept in the coral beyond the period for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. SDTIaE SECTION 5F.04. Penalty. Any violation of the this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 5F.05. Administrative Provisions : (a) The slaughter of any kind of animal intended for sale shall be done only in the Municipal Slaughterhouse designated as such by the Sangguniang Bayan. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold. (b) Before issuing the permit for the slaughter of large cattle the Municipal Treasurer shall require for branded cattle, the production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee to be collected therefor. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected therefor before the slaughter permit is granted. (c) Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Veterinarian or his duly authorized representative through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appears. (d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times. (e) Mandatory Creation of Task Force "Hot Meat". (f) Creation of Livestock Auction Committee. ARTICLE G Rentals of Municipal Cemetery Lots SECTION 5G.01. Imposition of Fees. There shall be collected the following rent fees for a period of five (5) years for the rental of Municipal Cemetery lots: Amount of Fee Per Annum (a) Children - Underground P50.00 - Ground tomb (0.75 m x 1.50 m) 100.00 (b) Adults - Underground 100.00 - Ground tomb without canopy (1 m x 2.4 linear meter) 150.00 (c) Rental Fee for each Burial Vault 500.00 (d) Burial Tombs per level, perimeter area - First Level (Ground Level) 500.00 - Second Level 400.00 - Third Level 300.00 - Forth Level 200.00 - Fifth Level 100.00 (e) Niche Ossuary 200.00 (f) Renewal Fee per annum for all of the above 100.00 SECTION 5G.02. Time of Payment. The fees impose shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period. SECTION 5G.03. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the permittee to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 5G.04. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 5G.05. Administrative Provisions : (a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this municipality located at Sitio Matinao-Silway 8. (b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters. AacCIT (c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds. (d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer; or, if no medical officer is available, by the Municipal Mayor, Municipal Administrator, or any member of the Sangguniang Bayan shall be required. (e) Any construction of whatever kind or nature in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Engineer. (f) In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees therefor. (g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. The Municipal Treasurer shall keep a register in account of the cemetery, together with such additional information as may be required by the Sangguniang Bayan. ARTICLE H Charges for Parking SECTION 5H.01. Imposition of Fees. There shall be collected for the use of the Municipal-owned parking area terminal parking fee accordance to the following schedule: (a) For every use, per PUB 10.00/passage Jeepneys AUBs (within Polomolok) within Polomolok 2.00/passage Jeepneys AUBs (General Santos City City of Koronadal) 5.00/passage Taxi's, Vans, and the like within Polomolok 5.00/passage Delivery panel (large) 50.00/day Delivery panel (small) 30.00/day Cargo trucks (10 wheels and up) 50.00/day Cargo trucks (6 wheels) 30.00/day Cargo truck (3/4 ton) 30.00/day (b) For every day/per vehicle Motorized Tricycle 5.00/day If the common carrier operator/owner will operate a sales ticketing and reservation office within premises of the parking/terminal area, he shall be requires to pay Two Pesos (P2.00) per square meter or a fraction thereof, per day aside from the space actually used by their vehicle for parking. SECTION 5H.02. Exemptions. (a) Private vehicles of market goers who stay less than an hour within the parking area. SECTION 5H.03. Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer or to his duly authorized representative before entry to the municipal parking area. SECTION 5H.04. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the permittee to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 5H.05. Issuance of Official Receipts or Cash Tickets. The Municipal Treasurer shall issue official receipts or cash tickets as evidence of the payment of the fees authorized herein. SECTION 5H.06. Prohibition. No defective vehicle shall be allowed entry and use of the municipal owned parking area. Stalled vehicles inside the parking area shall be towed outside, the cost of which shall be borne by the owner of the vehicle. (2) n No part of municipal parking area will be allowed for use either as motorpool or repair area for, stalled vehicles. SECTION 5H.07. Applicability Clause. All existing rules and regulations, not otherwise inconsistent with the provisions of this Article are hereby adopted as part of this Article. SECTION 5H.08. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. ARTICLE I Toll Fees or Charges SECTION 5I.01. Imposition of Fee or Charges. There shall be collected a fee or charge for the use of the following utilities owned and operated by this municipality. (a) road P30.00/passage (b) bridge 50.00/passage (c) others 20.00/passage SECTION 5I.02. Exemption. No such toll fees or charges shall be collected from officers and enlisted men of the Armed Forces of the Philippines and members of the Philippine National Police on mission, post office personnel delivering mail, physically handicapped, and disabled citizens who are sixty-five (65) years or older. TIEHSA SECTION 5I.03. Time of Payment. Fees and charges for the use of the abovementioned facilities shall be made everytime such facilities are utilized. SECTION 5I.04. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the permittee to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 5I.05. Interest on Unpaid Charge. In addition to the surcharge imposed herein, there shall be imposed of two percent (2%) per month of the unpaid taxes, including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 5I.06. Administrative Provision. When public safety and welfare so requires, the Sangguniang Bayan may discontinue the collection of the tolls, and thereafter the said facility shall be free and open for public use. SECTION 5I.07. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. ARTICLE J Entrance Fees and Rentals of Commercial Spaces and Sports Facilities SECTION 5J.01. Entrance Fees and Rentals of Commercial Spaces and Sports Facilities at Polomolok Gymnasium and Municipal Plaza. There are hereby imposed rentals for the use of facilities at Polomolok Gymnasium and Municipal Plaza, at the rates hereunder provided: 1. Tennis Courts Day Night 1.a Singles game/game P30.00 P50.00 1.b Doubles Game/game 30.00 50.00 1.c Local Tournament/day 300.00 350.00 2. Basketball, Volleyball, Softball and Football courts 2.a Group Game/hour 50.00 75.00 2.b Local Tournament/day 200.00 250.00 3. Use of sound system/day 1,000.00 2,000.00 4. Use of Grandstand/Municipal Center stage 1,000.00 2,000.00 5. Commercial stall/spaces: 5.a Commercial Stalls under the Bleachers/Grandstand - 1st floor/ground floor P67.23/sqm per month 5.b Space rentals on open spaces adjacent to stall: P50.00/sqm per day b. Time and Manner of Payment Entrance fees and charges for use of Polomolok Gymnasium and Municipal Plaza facilities shall be payable upon entrance and before the use of facilities. Rental of the commercial space/stall shall require one (1) month advance and one (1) month deposit in the case of new lease contract and to be paid to the Municipal Treasurer before occupancy of the stall. Succeeding rentals shall be paid not later than 20th day of every month as in the case of the old stall occupants. Rates of rental for commercial spaces at the Polomolok Gymnasium and Municipal Plaza shall be subject to a ten percent (10) increase every year and renewable every three (3) years. c. Surcharge Failure to pay the levied tax/charges/fees on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of the tax/charges/fees due. Such surcharge shall be paid at the same time and in the same manner as the tax due. d. Interest In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax/charges/fees is fully paid, but in no case, shall the total interest on the unpaid amount or portion thereof exceed seventy-two percent (72%) or an equivalent of thirty-six (36) months interest. e. Terms and Conditions of Lease e.1 The area at the time of signing of the initial agreement shall remain constant and any expansion, improvement and/or renovation including its frontage shall be subject to the approval of the Municipal Mayor. e.2 Expenses for the renovation/improvement of the leased premises including the comfort room shall be borne by the lessee. Construction of permanent improvements that can impair the original space shall be subject to the approval of the Municipal Mayor. e.3 The lessee shall be responsible for the sanitary condition and upkeep of the leased premises and any expense incurred due to the damage to property except when caused by force majeure shall be on the account of the lessee. e.4 In case of vacant stall, starting bid amount of rental for commercial Spaces/stall under the Grandstand of Polomolok Gymnasium and Municipal Plaza shall be determined by the Municipal Appraisal committee composed of the Municipal Assessor as Chairman and Municipal Treasurer and Municipal General Services Officer as Members, and shall be awarded to the highest qualified bidder. SECTION 5J.02. Entrance Fees and Rentals of Commercial Spaces and Sports Facilities at Polomolok Gymnasium. There are hereby imposed fix rentals for the occupancy of commercial spaces and use of the gymnasium in holding of various events as hereunder provided: 1. Rates of Rental of Commercial Spaces and Gymnasium for Holding of Events : TDAcCa 1.a Rental of Commercial Spaces/Stalls Stall Location Rental Rate a. First Floor __________ P200.00/sqm per month b. First Floor (All Other Stalls) P175.00/sqm per month c. Second Floor (All Stalls) P120.00/sqm per month d. Third Floor (All Stalls) P90.00/sqm per month 1.b Rental of Gymnasium for Holding of Events Events Day Night a. Boxing Promotions a.1 International Flavoured Bouts 50,000.00 50,000.00 a.2 National Title Bouts 35,000.00 35,000.00 a.3 Local Cards/Amateur (w/o aircon) 15,000.00 20,000.00 b. Stage Shows/Presentation b.1 With TV and Movie Top Stars and other popular personalities (Manila) 50,000.00 50,000.00 b.2 With personalities from Cebu, Davao and other regions 35,000.00 35,000.00 b.3 Local Personalities/Beauty Pageant (w/o aircon) 15,000.00 20,000.00 c. Basketball c.1 PBA Games 50,000.00 50,000.00 c.2 PBA Teams Leading Amateur or National Teams 50,000.00 50,000.00 c.3 PBA Team vs. other selections 50,000.00 50,000.00 c.4 PBL Regular or Exhibition Games 35,000.00 35,000.00 c.5 Local selection vs. visiting teams (w/o aircon) 15,000.00 20,000.00 c.6 Local selection (w/o aircon) 10,000.00 15,000.00 d. Conventions and Other Assemblage (w/o aircon) 5,000.00 7,500.00 e. Cultural Show e.1 With Local Talents (w/o aircon) 5,000.00 7,500.00 e.2 With Performers coming from other places outside the province (w/o aircon) 5,000.00 7,500.00 f. Other Events (w/o aircon) 5,000.00 7,500.00 g. Tournaments (per hours) g.1 National/Regional 800.00 1,000.00 g.2 Provincial 600.00 750.00 g.3 Local 400.00 500.00 h. Practice Game (per hour) h.1 Elementary and High School Students with ID 200.00 300.00 h.2 Others 250.00 350.00 The maximum time allotted for the use of the Gym for various shows and activities shall cover a maximum eight (8) hours during day time and six (6) hours during night time and additional charges for the extension of time shall be proportionately charged. The P50,000.00 rental at the main gymnasium for national shows and other similar events, covers complete lightings, sound effects and air conditioning to be provided to the lessee. Rental shall be reduced correspondingly by the Office of the Municipal Mayor Thru the recommendation of the Municipal Engineer in the absence of any of the facilities, for use by the lessee. Authority to accept Goodwill Money : The Municipal Treasurer is hereby authorized to accept the Goodwill Money from the Stall Awardees in the following amount to wit: a. Ground floor outer perimeter stalls P100,000.00 b. Each inner stalls 20,000.00 2. Time and Manner of Payment Payment of rentals for commercial spaces shall be made with the Office of the Municipal Treasurer in accordance with terms and conditions stipulated in a Lease Contract to be entered into by and between the Municipal Government of Polomolok and prospective stall holders. In the case of the use of gymnasium for holding of special events, a fifty percent (50%) down payment shall be paid by the sponsor/promoter either in cash or certified check as reservation fee seven (7) days before the show/event. Full payment of the balance shall be paid one (1) day before the show, provide however, that in case the sponsor/promoter fails to pay the remaining balance, he/she shall be required to post a surety bond to answer the payment of the said balance for rental. Cancellation of reservation shall be done at five (5) days before the reserved date. Failure to comply with said requirement will cause the forfeiture of initial payment in favor of the Municipal Government. In no case shall an activity be conducted in the Gym unless the rental is fully paid by the sponsor/promoter. Rental of the commercial space/stall shall require two (2) months advance and two (2) months deposit in the case of new lease contract and to be paid to the Municipal Treasurer before occupancy of the stall. Succeeding rental shall be paid not later than the 20th day of every month for all stall occupants. 3. Exemptions in the use of the Polomolok Gymnasium and Cultural Center The Polomolok Gymnasium and Cultural Center is owned by municipal government. The activities held by the municipal government in the Gym shall be free of charge. 4. Application for lease 4.a The application for shall be submitted to the Office of the Municipal Mayor by the applicant either in person or through his or her duly authorized representative. 4.b The application shall be substantially in the following form: EDATSI Republic of the Philippines Province of South Cotabato OFFICE OF THE MUNICIPAL MAYOR POLOMOLOK GYMNASIUM & CULTURAL CENTER Contract No. ____________ Client Name/Company : ________________________________________ Address : ________________________________________ Contact No. (Tel/Mobile No.) : ________________________________________ Date : ________________________________________ Time : ________________________________________ Particulars: _______________________________________________________ _______________________________________________________ _______________________________________________________ Package: Free use of the following amenities/facilities ( ) Aircon ( ) Restrooms ( ) Sound System (per request) ( ) Parking area ( ) Lights ( ) Others (pls. specify): ____________________________________________________________ Terms/Conditions: 1. No pay No use 2. Please make your check payable to Municipal Treasurer's Office. 3. Cancellation of reservation and/or "No Show" shall make this contract due & demandable. 4. Cancellation shall be made at least seven (7) days before the affair/event. 5. Waste disposal shall be the responsibility of the clients/caterers. 6. Follow/comply the Polomolok Gymnasium & Cultural Center Rules & Regulations (Res. # ________________). 7. An additional payment shall be charged in excess of the contracted time proportionately. Approved by: WILFREDO J. JANDIC ENGR. ISIDRO D. LUMAYAG Municipal Administrator Municipal Mayor Recommended by: _____________________ (Name and Designation) OR#: ______________ Date: ______________ Amount: ___________ ARTICLE K Lease of Municipal Lots SECTION 5K.01. Imposition of Fees. Vacant municipal lots temporarily used by transient vendors and other businessmen during the town fiesta for undertaking commercial activities shall be leased at the rate of Five Pesos (P5.00) per square meter per day or a fraction thereof, excluding lights and water. SECTION 5K.02. Exemption. No fee shall be paid by any government agency for the use of the Municipal lots for official government activities. SECTION 5K.03. Time and Manner of Payment. The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative before the lessee occupies the lot. SECTION 5K.04. Penalty. Any violation of this Article shall be punishable by a fine of Two Thousand Five Hundred Pesos (P2,500.00), or Imprisonment of six (6) months, or both, at the discretion of the court. SECTION 5K.05. Administrative Provisions: a) The Municipal Mayor under this Article is authorized by the Sangguniang Bayan to enter into a lease contract with prospective lessees. b) The Municipal Treasurer shall prepare a list of the lessees of the municipal lots, indicating therein their names and addresses, the lots leased to them, the sized of the area. c) Before any lessees undertakes a construction on the lot leased to him by the municipality, he shall secure the necessary authorization from the Municipal Mayor submitting therewith all the necessary plans, estimates and all other pertinent documents appurtenant to such constructions, including the permits that will have to be secured from the Building Official. d) If the lessee intends to renew the lease on the Municipal lot before the expiry date of the contract, he shall notify the Municipal Treasurer of his intentions at least three (3) days prior to expiration at the option at the LGU. If no notice is received from him before the said period, then his lease contract shall be considered for termination at its expiry date and the Municipal Treasurer may consider other applicants for lease on the said lot. ARTICLE L Penalties on Comprehensive Solid Waste Management Ordinance SECTION 5L.01. Penalties. Any person who violate of any of the provisions of Solid Waste Management Ordinance shall be punishable by: 1. For Residential: For every offense P100.00 fine or 8-hour community service (cleaning) in the public places. 1.1 Person/s dumping solid waste in streets, dry creeks, canals and other public areas. TaDSCA For every offense P500.00 fine or 5-day labor in public places as community service. 2. For Commercial Establishments: For every offense P200.00 fine or 16-hour community service (cleaning) in public places. 3. For Industrial Firms: For every offense P1,000.00 fine or 10-day cleaning of the sidewalks and streets fronting their establishments and/or firms as community service or in any public places as may be determined by the Municipal Mayor. 4. For Institutions: For every offense P500.00 fine or five-day labor in public places as community service. 5. For Tricycles, Jeepneys and Buses: a) owner(s)/operator(s)/lessee(s)/driver(s) of tricycles-for-hire, PUJs, PUBs, including private vehicles plying within and out of the Municipality without garbage bin/box installed in their vehicle(s) shall be penalized as follows: For every offense P100.00 fine or one-day labor (8 hours) in public places as community service. 6. Littering, Throwing, Dumping of Waste Matters in public places, such as roads, sidewalks, canals, parks, and establishment. For every offense P500.00 fine or not less than 5-day labor in public places as community service. 7. Undertaking activities or operating, collecting, or transporting equipment in violation of sanitation operation and other requirement. For every offense P300.00 fine or not less than 3-day labor in public places as community service. 8. Causing or permitting the collection of non-segregated or unsorted waste. For every offense P1,000.00 fine or imprisonment of not less than 15-days or both at the discretion of the LGU. 9. Importation of Toxic waste misrepresented as "Recyclable" or "with recyclable content". For every offense P5,000.00 fine or imprisonment of not less than 15-days or both at the discretion of the LGU. ARTICLE M Processing Fees for Zoning or Locational Clearance SECTION 5M.01. Imposition of Fees. The following fees for zoning or locational clearance for land use within the Municipality shall be collected by the Municipal Treasurer from the owners and/or contractors of land development, construction, renovation and expansion projects, as follows: a) Application/Filing Fee For every application for locational clearance irrespective of whether approved or not; motion for reconsideration, reclassification and for filing of complaint: 1. For motion for reconsideration P200.00 2. For petition/request for reclassification/variances 1,000.00 This excludes the cost of reclassification proceedings, such as production/reproduction of maps and other documents; public hearings and publications which shall likewise be charged to the account of the applicant/proponent. 3. For filing of complaint (except those involving pauper litigant, which shall be free of charge) 500.00 b) Processing Fee For approval of application for locational clearance whether the project or activity to be undertaken is conforming or non-conforming with the zoning ordinance, laws or rules and regulations, in accordance with the following schedules: I. Zoning/Locational Clearance A. Single residential structure attached or detached 1. P100,000 and below P200.00 2. Over P100,000.00 to P500,000.00 400.00 3. Over P500,000.00 500.00 + 1/10 of 1% in excess of P200,000 B. Apartment/Townhouses 1. P500,000.00 and below 1,000.00 2. Over P500,000.00 to P2 Million 1,500.00 3. Over P2 Million 2,500.00 + 1/10 of 1% in excess of P2M regardless of the number of doors C. Dormitories 1. P2 Million and below 2,500.00 2. Over P2 Million 2,500.00 + 1/10 of 1% in excess of P2M regardless of the number of doors D. Institutional 1. P2 Million and below 2,000.00 2. Over P2 Million 2,000.00 + 1/10 of 1% of cost in excess of P2M E. Commercial, Industrial, and Agro-Industrial 1. P100,000 and below 1,000.00 2. Over P100,000.00-P500,000.00 1,500.00 3. Over P500,000.00-P1 Million 2,000.00 4. Over P1 Million-P2 Million 3,000.00 5. Over P2 Million 5,000.00 + 1/10 of 1% of cost in excess of P2M F. Special Uses (gas station, cell sites, slaughterhouse, treatment plant, etc.) 1. P2 Million and below 5,000.00 2. Over P2 Million 5,000.00 + 1/10 of 1% of cost in excess of P2M G. Alteration/Expansion (affected areas/cost only) Same as original application H. Locational fees for government 1. Corporate function Full payment of the institutional par. (d) 2. Constitutional function 25% less Institutional (d) I. Temporary use of Permit 5,000.00 II. Subdivision and Condominium Projects (under P.D. 957) A. Approval of Subdivision Plan (including townhouses) 1. Preliminary Approval and P250.00/ha. or a Locational Clearance (PALC) fraction thereof Preliminary Subdivision Plan P1,000/ha. Regardless (PSDP) of density * Inspection Fee 2. Final Approval and Development Permit a. Additional Fee on floor area of houses/buildings sold with lot P2.00/sq.m. b. Inspection fee (not applicable for project already inspected for P1,000/ha. Regardless PALC application) of density 3. Alteration of Plans Same as Final Approval (affected areas only) and Dev't Permit B. Approval of condominium Projects 1. Preliminary approval and Locational Clearance (PALC) P1,000.00/ha 2. Final approval and Development Permit (Processing Fee) a. Land Area P5.00/sq.m. b. Number of Floors P200.00/sq.m. c. Building Areas P4.00/sq.m. d. Inspection Fee P12.00/sq.m. of GFA 3. Alteration of Plans Same as Final Approval (affected areas only) & Dev't Permit 4. Conversion (affected areas only) Same as Final Approval & Dev't Permit C. Projects under BP 220 a. Subdivision 1. Prelim. Approval & Locational Clearance (PALC) a. Socialized Housing 75.00/ha b. Economic Housing 150.00/ha 1.1 Inspection Fee a. Socialized Housing 200.00/ha b. Economic Housing 500.00/ha 2. Final Approval and Development Permit Processing Fee a. Socialized Housing 500.00/ha b. Economic Housing 1,000.00/ha 2.2. Inspection Fee a. Socialized Housing 200.00/ha b. Economic Housing 500.00/ha (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plans Same as Final Approval (affected areas only) & Dev't. Permit 4. Building Permit (floor area of 5.00/sq.m. housing unit) 5. Occupancy Permit a. Per sq.m. of the floor area of the housing unit b. Socialized Housing 5.00/sq.m. c. Economic Housing 5.00/sq.m. b. Condominium 1. Preliminary Approval and Locational Clearance 500.00/sq.m. 2. Final Approval and Development Plan a. Total Land Area 5.00/sq.m. b. Number of floor 100.00/floor c. Building Area 2.00/sq.m. of GFA d. Inspection Fee 2.00/sq.m. of GFA 3. Alteration of Plans Same as Final Approval (affected areas only) & Dev't. Permit D. Approval of Industrial/Commercial subdivision 1. Preliminary Approval and Locational Clearance (PALC) 300.00/ha a. Inspection Fee 1,000.00/ha regardless of location 2. Final Approval and Development 5,000.00/ha regardless Permit of location a. Inspection Fee 1,000.00 /ha regardless of location (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration Plan (affected areas only) Same as Final Approval & Dev't. Permit E. Approval of Farmlot Subdivision 1. Preliminary Approval and Location Clearance 200.00/ha a. Inspection Fee 500.00/ha 2. Final Approval and Development Permit 1,000.00/ha a. Inspection Fee 500.00/ha (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan Same as Final Approval (affected areas only) & Dev't. Permit F. Approval of Memorial Park/Cemetery Project/Columbarium 1. Preliminary approval and Locational Clearance a. Memorial Projects 500.00/ha b. Cemeteries 200.00/ha c. Columbarium 2,500.00/ha Inspection Fee a. Memorial Projects 1,000/ha b. Cemeteries 500.00/ha c. Columbarium 12.00/sq.m. of GFA 2. Final Approval and Development Permit a. Memorial Projects 2.00/sqm. b. Cemeteries 1.00/sqm. c. Columbarium 200.00/floor 4.00/sqm. of GFA 5.00/sqm. of Land Area Inspection Fee a. Memorial Projects 1,000.00/ha b. Cemeteries 500.00/ha c. Columbarium 12.00/sqm. of GFA (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plans Same as Final Approval (affected areas only) & Dev't. Permit G. Other Certifications Zoning Certification 1. Residential/Agricultural Less than 1,000 sqm 20.00 1,000.00 sq.m. to 10,000 sq.m. 50.00 Above 10,000 sq.m. 50.00/ha or fraction thereof 2. Commercial/Institutional/Industrial/ Agro-Industrial Less than 10,000 sq.m. 100.00 Above 10,000 sq.m. 75.00/ha or fraction thereof Photo copy of documents/certification of true copy 2.00/page Research/Service Fee (50% discount for students) 1. Photocopy a. Maps: Subd. Plans: presentation size 100.00 b. Hard copy from Diskettes (CDP 30.00 for first 5 pages; and CLUP) 5.00/page in excess of 5 c. Electronic File (CDP, CLUP, P100.00/file, additional Socio Economic Profile) 50.00 for rush job (CD, USB, diskette shall be provided by requisitioner) d. Electronic File (Land Use Maps available) 500.00 e. Certified True Copy Map (Land Use Plan) 100.00 H. Registration of Dealers/ Brokers/Sales men 1. Dealers/Brokers 500.00 2. Salesmen 150.00 I. Legal Fees A. Complaint/opposition, where aggregate claim (for refund, damages, attorney's fees, etc.) is: 1. No more than 20,000.00 150.00 2. More than 20,000.00 but less than 40,000.00 300.00 3. 40,000.00 or more but less than 60,000.00 400.00 4. 60,000.00 or more but less than 80,000.00 500.00 5. 80,000.00 or more but less than 100,000.00 500.00 6. 100,000.00 or more but less than 150,000.00 700.00 For each 1,000.00 in excess of 150,000.00 5.00 B. Petition for review 1,000.00 C. Pauper-litigants are exempt from payment of legal fees: 1. Those whose gross income is not more than 3,000.00 per month and residing within the municipality. 2. Those who do not own real property with an assessed value of more than 50,000.00 J. Schedule of Fines (no change; refer to existing schedule of HLURB) Provided, that commercial activities and auxiliary uses, that form part of a residential building or customarily conducted in dwelling or houses, shall be treated as application for the construction of a residential house and shall pay the amount corresponding to such use, except when the maximum floor area devoted to such commercial activities or auxiliary uses, exceeds twenty-five percent (25%) of the total floor area of the whole residential building. SECTION 5M.02. Exemption. Except for government-owned or controlled corporation, all government projects, whether national or local, are exempt from the payment of the prescribed fees; provided, however, that the locational clearance must be secured prior to the finalization of the plans and the issuance of the corresponding building permit. EADSIa SECTION 5M.03. Time of Payment. The prescribed processing fees shall be paid to the Municipal Treasurer before any development, construction or renovation projects is lawfully begun or pursued within the territorial jurisdiction of Municipality, otherwise, surcharge of 25% thereof shall be imposed, plus an interest of two (2%) per month for non-compliance of the above until the fee is fully paid. SECTION 5M.04. Violation and Penalty. Any person who violates any of the provisions of this Ordinance shall upon conviction, be punished by a fine of Five Thousand Pesos (P5,000.00) and/or imprisonment of not less than one (1) month but not exceeding six (6) months or both at the discretion of the court. In case of violation by a corporation, partnership or association, the penalty shall be imposed upon the erring officers thereof. The terms as used and defined in the foregoing ordinance holds true in this Code. ARTICLE N Fees on Agricultural Services and Miscellaneous Sales SECTION 5N.01. Imposition of Fees and Charges. There shall be collected a fee or charges for the following services: 1. Conduct of Castration for livestock: Large Cattle P200.00/head Hog's and other animal 50.00/head 2. Livestock breeding center: Large Cattle P1,000.00/head Hog's and other animal 800.00/head 3. Vaccination Fee for livestock/dogs 20.00/head 4. Treatment of Sick Animals 50.00/head 5. Soil Analysis and Sampling Fee 100.00/head 6. Miscellaneous Sales: A. Asexually Propagated Seedlings: Price per Crops Seedling 1. Atis 10.00 2. Avocado 10.00 3. Citrus 15.00 4. Chico 20.00 5. Duhat 10.00 6. Durian (small) 20.00 7. Durian (LPM) 30.00 8. Guava 10.00 9. Jackfruit 10.00 10. Lanzones (small) 25.00 11. Lanzones (LPM) 30.00 12. Mango (small) 15.00 13. Mango (LPM) 25.00 14. Rambutan (small) 20.00 15. Rambutan (LPM) 30.00 16. Santol 15.00 Note: LPM Large Planting Material B. Sexually Propagated Seedlings: Price per Crops Seedling 1. Atis 5.00 2. Avocado 5.00 3. Balimbing 5.00 4. Cashew 5.00 5. Citrus 5.00 6. Chico 7.50 7. Duhat 5.00 8. Durian 10.00 9. Guava 5.00 10. Guyabano 5.00 11. Jackfruit 5.00 12. Lanzonez 10.00 13. Mango 10.00 14. Mangosteen 15.00 15. Marang 5.00 16. Rambutan 10.00 17. Santol 5.00 18. Assorted Seedlings 5.00 19. Agro-Forest Species 1.50 ARTICLE O Permit Fee for Excavation SECTION 5O.01. Imposition of Fee. There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this municipality. Amount of Fee a. For crossing streets with concrete pavement: a.1 For crossing concrete pavement (minimum area 2.00 x .600 m) P100.00 a.2 For crossing across base of streets with concrete pavement per linear meter (baring method) 50.00 b. For crossing streets with asphalt pavement: b.1 Minimum fee P200.00 b.2 Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.80 mtrs.) 100.00 c. For crossing the streets with gravel pavement: c.1 Minimum fee 50.00 c.2 Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.3 m) 20.00 d. For crossing existing curbs and gutters resulting in the damage 20.00 SECTION 5O.02. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for mayor's permit, but in all cases, prior to the excavation. SECTION 5O.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 Polomolok unless a permit shall have been first secured from the Office of the Municipal Mayor. b. The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. c. In order to protect the public from any danger, appropriate signs must be place in the area where work is being done. ARTICLE P Environmental and Natural Resources Fees SECTION 5P.01. Imposition of Fees. There shall be collected for services rendered by the Municipal Natural Resources Office the following Fees: SEDICa 1. Environmental Management: a). Motor Vehicles Pollution Control Testing Fee 20.00 b). Livestock Environmental Sanitation Piggeries per head 5.00 Cattle per head 5.00 2. Natural Resources Management a). Certification Fee 50.00 b). Environment/Pollution Clearance 500.00 3. Small Scale Mining/Sand and Gravel a). Area Verification Fee 500.00 b). Filing and Registration Fee 50.00 SECTION 5P.02. Time of Payment. The fees herein imposed shall be paid to the Municipal Treasurer before registration or issuance of clearance and/or certification from the Municipal Environmental and Natural Resources Office. SECTION 5P.03. Penalty. For use/sale of Igem Lumber and Indigenous Forest Tree Species within Mt. Matutum a) Individual/Institutions/Corporation Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment for a period not exceeding six (6) months, or both at the discretion of the court. b) Furniture Shops or Lumber Yards Termination of the Municipal Permit to operate, Two Thousand Five Hundred Pesos (P2,500.00), or imprisonment for a period not exceeding six (6) months, or both at the discretion of the court. SECTION 5P.04. Penalty on the Motor Vehicle Pollution Control. The penalty on the commission of offenses shall be governed by the provisions of pertinent Municipal Ordinances and statutes. CHAPTER VI General Administrative and Penal Provisions ARTICLE A Collection and Accounting of Municipal Revenues SECTION 6A.01. Tax Period and Manner of Payment. Unless otherwise specified herein, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 6A.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 6A.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. The Sangguniang Bayan may, for justifiable reason or cause, extend the time of payment of such taxes, fees, or charges without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 6A.04. Surcharges and Penalties on Unpaid Taxes, Fees or Charges . There is hereby imposed a surcharge of twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time and an interest at rate of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid, but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 6A.05. Interest on Other Unpaid Revenues. 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 of 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. SECTION 6A.06. Collection of Local Revenues by Municipal Treasurer. Unless otherwise specified herein, all taxes, fees and charges due to this municipality shall be collected by the Municipal Treasurer or his duly authorized representatives. SECTION 6A.07. Examination of Books of Accounts and Pertinent Records of Businessmen by Municipal Treasurer. 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. TIEHSA 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. The books of accounts kept by the business establishments pursuant to the provision of the National Internal Revenue Code shall be sufficient for determining the correct amount of municipal taxes and other impositions and establishments shall no longer keep other or separate books of accounts for the purpose. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall 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 6A.08. Promulgation of Rules and Regulations. Unless otherwise specifically provided in this Code. Or under existing laws or ordinances, the Municipal Treasurer is authorized, subject to the approval of the Mayor to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 6A.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 6A.10. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and pecuniary liabilities imposed by the court for violation of any municipal ordinance shall accrue to the general fund of the municipality. SECTION 6A.11. 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. In acknowledging payment of municipal taxes, fees and charges, it shall be the duty of the Municipal Treasurer or his deputies to indicate on the official receipt issued for the purpose the number of the corresponding municipal tax ordinance. SECTION 6A.12. Record of Taxpayers. 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. ARTICLE B Civil Remedies for Collection of Revenues SECTION 6B.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 also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 6B.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 6B.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 his 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. ADTEaI (b) Accounting of Distrained Goods The officer executing the distraint shall make or cause to be made an accounting 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 were 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 executing the distraint shall forthwith cause a notification to be exhibited in not less than three (3) public 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 at any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the Municipal Treasurer, shall make a report of the proceedings in writing to the Municipal 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. Any balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. SECTION 6B.04. 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. SECTION 6B.05. 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 any of his deputies who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, who is found guilty of abusing the exercise thereof by competent authority, shall be automatically dismissed from the service after due notice and hearing. SECTION 6B.06. 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 levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the 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, which shall form part of his records. The Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, 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. acADIT SECTION 6B.07. 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 deputy. The Municipal Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two 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, 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. SECTION 6B.08. 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 succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 6B.09. 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. SECTION 6B.10. Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Bayan shall, by separate ordinance duly approved, 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. SECTION 6B.11. 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). SECTION 6B.12. 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. SECTION 6B.13. 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 his trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. ARTICLE C Taxpayer's Remedies SECTION 6C.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 three (3) years from the date they became due. DaCTcA (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. SECTION 6C.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 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 of the protest 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 6C.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 6C.04. Any question on the constitutionality or legality of this Code 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 Code 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. ARTICLE D Administrative Provisions SECTION 6D.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 6D.02. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Code shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 6D.03. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 6D.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 Code. Provided, that the fees prescribed herein shall be automatically increased annually by ten (10%) percent. SECTION 6D.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 effective as of January 1, 1992. ARTICLE E General Penal Provisions SECTION 6E.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 Two Thousand Five Hundred Pesos (P2,500.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ACIEaH If the violation is committed by any Juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER VIII n Final Provisions SECTION 8.01. 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 remaining sections or provisions or parts which shall continue to be in force and effect. SECTION 8.02. Applicability Clause. All other matters relating to the impositions in this Code shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 8.03. Repealing Clause. All ordinances, rules and regulations, or part thereof in conflict with, or inconsistent with any provisions of this Code are hereby repealed or modified accordingly. SECTION 8.04. Effectivity. This Code shall take effect upon approval. SO ORDAINED. ORDAINED by the Sangguniang Bayan on December 6, 2007. I hereby CERTIFY to the correctness of the foregoing ordinance. NOEL M. TAJALE Sangguniang Bayan Secretary ATTESTED & CERTIFIED TO BE DULY ADOPTED: LIGAYA R. ORBESIDO Vice-Mayor (Presiding Officer) APPROVED: ISIDRO D. LUMAYAG Municipal Mayor n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. Missing CHAPTER VII.