Revenue Code of the Municipality of Quezon, Province of Bukidnon

November 27, 2017 Excerpt from the Minutes of the 3rd Special Session of the 13th Sangguniang Bayan of Quezon, Bukidnon Held on November 27, 2017. QUEZON MUNICIPAL ORDINANCE NO. 13TH SB-05 AN ORDINANCE ENACTING THE REVISED REVENUE CODE OF THE MUNICIPALITY OF QUEZON, BUKIDNON Be it ordained by the Sangguniang Bayan of the Municipality of Quezon, Province of Bukidnon, in session duly assembled, that: CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title . This ordinance shall be known as the Revenue Code of the Municipality of Quezon, Province of Bukidnon. HTcADC 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 Construction of Provisions SECTION 1B.01. Words and Phrases Not Herein Expressly Defined . Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 1B.02. Rules of Construction . In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions: (a) General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number . Every word in this Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time . In all cases where any act is required to be done within a reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time . The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. (e) References . All references to chapters, articles or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters . If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections . If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. ARTICLE C Definition of Terms SECTION 1C.01. Definitions . When used in this Code: (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. aScITE (b) Charges refer to pecuniary liability, as rents or fees against persons or property. (c) Cooperative is 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 en participation) , associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations or consortium agreement under a service construct with the government. General professional partnerships are partnerships formed. (d) by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (e) Countryside and Barangay Business Enterprise refers to any business entity, association or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20). (f) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties. (g) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety. (h) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensating or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax and Value Added Tax (VAT). (i) Levy means an imposition or collection of an assessment, tax, fee, charge or fine. (j) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. HEITAD (k) Municipal Waters include not only streams, lakes and rivers within the municipality, not being the subject of private ownership and not compromised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also include all forms of water source within the territorial jurisdiction of the municipality. (l) Operator includes the owner, manager, administrator or any other person who operates or is responsible for the operation of a business establishments or undertaking. (m) Privilege means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. (n) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. (o) Rental means the value of the consideration, whether in money or otherwise given for the enjoyment or use of a thing. (p) Residents refer to natural persons who have their habitual residence in the province, city or municipality where they exercise their civil rights and fulfill their civil obligations and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents 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. (q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (r) Services means the duties, work or functions performed or discharged by a government officer, or by private person contracted by the government, as the case may be. (s) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. (t) Vessels include every type of boat, craft or other artificial contrivance, capable of being used as a means of transporting on water. CHAPTER II Taxes on Business ARTICLE A Graduated Tax on Business SECTION 2A.01. Definition of Terms . When used in this Article: (a) Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media whether in pictorial or reading form. (b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not. (c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation and pastime or fun. ATICcS (d) Amusement Places include theatres, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance. (e) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defines under applicable laws or rules and regulations thereunder. (f) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters. (g) Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment or private detective agencies. (h) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance or any other fee paid on or before, or after the dancing and where professional hostesses or dancers are employed. (i) Capital Investment is the capital that a person employs in any undertaking or which he contributes to the capital of a partnership, corporation or any other juridical entity or association in a particular taxing jurisdiction. (j) Carinderia refers to any public eating place where foods already cooked are served at a price. (k) Cockpit includes any place, compound, building or portion thereof where cockfighting are held, whether or not money bets are made on the results of such cockfights. (l) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this Article, the term "Contractor" shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat or establishments; proprietors or operators of smelting plants; engraving, plating and plastic lamination establishments; proprietors or operators of establishments of repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels and lodging 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. TIADCc The term "contractor" shall also include, but shall not be limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 231, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160, viz. : Welding shops, services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops and proprietors of bulldozers and other heavy equipment available to others for consideration on commission agents, travel agencies and travel agents, boarding houses, pension houses, motels, apartments, apartelles and condominium, hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, operation of cable networks system and all other similar activities consisting essentially of the sales of services for a fee. (m) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. (n) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. (o) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw materials or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption. (p) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. AIDSTE (q) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes. (r) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this ordinance. (s) Public Market refers to any place, building or structure of any kind designated as such by the Sangguniang Bayan, except public streets, plazas, parks and the like. (t) Rectifier comprises every person who rectifies, purifies or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub or who keeps any other apparatus for the purpose of distilling spirits, or any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. (u) Restaurant refers to any place which provides food to the public and accepts order from them at a price. This term includes caterers. (v) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold. (w) Vessel includes every type of boat, craft or other artificial contrivances used or capable of being used as a means of transportation on water. (x) Wholesale means a sale where the purchases buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. SECTION 2A.02. Imposition of Tax . There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed: (a) On Manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule: AMOUNT OF GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR Tax Per Annum (in PhP) Less than 10,000.00 198.00 10,000.00 or more but less than 15,000.00 264.00 15,000.00 or more but less than 20,000.00 362.40 20,000.00 or more but less than 30,000.00 528.00 30,000.00 or more but less than 40,000.00 792.00 40,000.00 or more but less than 50,000.00 990.00 50,000.00 or more but less than 75,000.00 1,584.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,640.00 150,000.00 or more but less than 200,000.00 3,300.00 200,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 or more but less than 750,000.00 9,600.00 750,000.00 or more but less than 1,000,000.00 12,000.00 1,000,000.00 or more but less than 2,000,000.00 16,500.00 2,000,000.00 or more but less than 3,000,000.00 19,800.00 3,000,000.00 or more but less than 4,000,000.00 23,760.00 4,000,000.00 or more but less than 5,000,000.00 27,720.00 5,000,000.00 or more but less than 6,500,000.00 29,250.00 6,500,000.00 or more At a rate not exceeding Forty-five percent (45%) of One percent (1%) The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section. (b) On producers of agricultural and aquatic products: Fifty-five percent (55%) of One percent (1%) of the gross sales or receipts of the preceding year. AaCTcI (c) On wholesalers, distributors or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: AMOUNT OF GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR Tax Per Annum (in PhP) Less than 1,000.00 21.60 1,000.00 or more but less than 2,000.00 39.60 2,000.00 or more but less than 3,000.00 60.00 3,000.00 or more but less than 4,000.00 86.40 4,000.00 or more but less than 5,000.00 120.00 5,000.00 or more but less than 6,000.00 145.20 6,000.00 or more but less than 7,000.00 171.60 7,000.00 or more but less than 8,000.00 198.00 8,000.00 or more but less than 10,000.00 224.40 10,000.00 or more but less than 15,000.00 264.00 15,000.00 or more but less than 20,000.00 330.00 20,000.00 or more but less than 30,000.00 396.00 30,000.00 or more but less than 40,000.00 528.00 40,000.00 or more but less than 50,000.00 792.00 50,000.00 or more but less than 75,000.00 1,188.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,244.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than 300,000.00 3,960.00 300,000.00 or more but less than 500,000.00 5,280.00 500,000.00 or more but less than 750,000.00 7,920.00 750,000.00 or more but less than 1,000,000.00 10,560.00 1,000,000.00 or more but less than 2,000,000.00 12,000.00 2,000,000.00 or more At a rate not exceeding Sixty percent (60%) of One percent (1%) The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors or dealers herein provided for. (d) On exporters and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding Fifty percent (50%) of the rates prescribed under subsections (a), (b), (c) and (e) of this Article; 1. Rice and Corn; 2. Wheat or cassava flour, meat, dairy products, locally manufactures, processed or preserved food, sugar, salt and agricultural marine and fresh water products, whether in their original state or not; 3. Cooking oil and cooking gas; 4. Laundry soap, detergents and medicine; 5. Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; 6. Poultry feeds and other animal feeds; 7. School Supplies: and 8. Cement. For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a), (b) and (d) of this Article. (e) On retailers. GROSS SALES/RECEIPTS FOR THE PRECEDING YEAR TAX PER ANNUM 400,000.00 or less 2.40% In excess of 400,000.00 1.20% The rate of Two point Forty (2.40%) percent per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of One point Twenty (1.20%) percent per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P30,000.00) subject to existing laws and regulations. (f) On contractors and other independent contractors in accordance with the following schedule: GROSS SALES/RECEIPT FOR THE PRECEDING YEAR Tax Per Annum (in PhP) Less than 5,000.00 33.00 5,000.00 or more but less than 10,000.00 73.80 10,000.00 or more but less than 15,000.00 125.40 15,000.00 or more but less than 20,000.00 198.00 20,000.00 or more but less than 30,000.00 330.00 30,000.00 or more but less than 40,000.00 462.00 40,000.00 or more but less than 50,000.00 660.00 50,000.00 or more but less than 75,000.00 1,056.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,376.00 150,000.00 or more but less than 200,000.00 3,168.00 200,000.00 or more but less than 250,000.00 4,356.00 250,000.00 or more but less than 300,000.00 5,544.00 300,000.00 or more but less than 400,000.00 7,392.00 400,000.00 or more but less than 500,000.00 9,900.00 500,000.00 or more but less than 750,000.00 11,100.00 750,000.00 or more but less than 1,000,000.00 12,300.00 1,000,000.00 or more but less than 2,000,000.00 13,800.00 2,000,000.00 or more At a rate not exceeding Sixty percent (60%) of one percent (1%) Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P13,800.00. For the purpose of this section, the tax on multi-layer projects undertaken by general engineering, general building and specialty contractors shall initially be based on the total contract price, payable in equal installment within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. In case of projects completed within the year, the tax shall be based upon the contract price and shall be paid upon the issuance of the Mayor's Permit. SDHTEC (g) On Banks and other financial institutions, at the rate of Sixty percent (60%) 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 not herein enumerated shall be excluded in the computation of the tax. (h) On the businesses hereunder enumerated: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carenderias or food caterers; 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs or day clubs or cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coaster, Ferris Wheels, swings, shooting galleries and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments; 3. Commission agents; 4. Lessor, dealers, brokers of real estate; 5. On travel agencies and travel agents; 6. On boarding houses, pension houses, motels, apartments, apartelles and condominiums; 7. Subdivision owners/Private Cemeteries and Memorial Parks; 8. Privately-owned markets; 9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories; 10. Operators of Cable Network System; 11. Operators of computer services establishment; 12. General consultancy services; 13. All other activities consisting essentially of the sales of services for a fee. GROSS SALES/RECEIPT FOR THE PRECEDING YEAR Tax Per Annum (in PhP) Less than 5,000.00 33.00 5,000.00 or more but less than 10,000.00 73.80 10,000.00 or more but less than 15,000.00 125.40 15,000.00 or more but less than 20,000.00 198.00 20,000.00 or more but less than 30,000.00 330.00 30,000.00 or more but less than 40,000.00 * 462.00 40,000.00 or more but less than 50,000.00 660.00 50,000.00 or more but less than 75,000.00 1,056.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,376.00 150,000.00 or more but less than 200,000.00 3,168.00 200,000.00 or more but less than 250,000.00 4,356.00 250,000.00 or more but less than 300,000.00 5,544.00 300,000.00 or more but less than 400,000.00 7,392.00 400,000.00 or more but less than 500,000.00 9,900.00 500,000.00 or more but less than 750,000.00 11,100.00 750,000.00 or more but less than 1,000,000.00 12,300.00 1,000,000.00 or more but less than 2,000,000.00 13,800.00 2,000,000.00 or more At a rate not exceeding sixty percent (60%) of one percent (1%) Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P13,800.00. (i) Business tax on peddlers engaged in the sale of any merchandise or article of commerce at the rate of not exceeding Sixty Pesos (P60.00) per peddler annually, plus the corresponding regulatory fees. For purposes of this provision, additional annual business tax shall be imposed to peddler for gross sales realized for the preceding calendar year within the jurisdiction of the municipality of Quezon, Bukidnon with tax rates prescribed in subsection (c) and (e) of this article, either: 1. Retailer 2. Wholesaler Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempted from the peddlers' tax herein imposed. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. (j) On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises: TYPE OF VEHICLE TAX PER UNIT (in PhP) Air-conditioned buses 550.00/unit Buses without air-conditioning 330.00/unit Mini Buses/Jeepneys with double tires 220.00/unit Jeepneys/Fieras/Tamaraw/Multicabs 110.00/unit Taxi/Van/Coaster 110.00/unit NOTE: Rate may be determined by computing estimated earning per day x 300 days x rate not to exceed 2% of gross receipts. (k) Tax on Amusement Places TYPE OF ESTABLISHMENT TAX PER ANNUM (in PhP) Cockpits 6,050.00/annum Night and Day Clubs 14,520.00/annum Cocktail/Sing Along Lounges or Karaoke bars 3,872.00/annum Cabarets or Dance Halls 2,420.00/annum Skating Rinks 1,210.00/annum Bath houses, swimming pools resorts and other similar places 1,100.00/annum Steam baths, saunas and other similar establishments, per cubicles 550.00/annum Exclusive Clubs such as Country and Sports Club 5,500.00/annum Billiards and Pool Tables, per table 550.00/annum Bowling Alleys 2,200.00/annum Circuses, Carnivals, Merry-Go-Round, Roller coaster, Ferris Wheels, Swings, Shooting Galleries and other similar contrivances (per each contrivances) First ten (10) days per day P55.00; per day thereafter P27.50 Theatres and Cinema Houses 3,300.00/annum Boxing Stadium, Auditorium, Gymnasium, Concert Halls or similar establishments 2,200.00/annum Race Tracks 5,500.00/annum (l) Tax on Amusement Devices TYPE OF DEVICE TAX PER ANNUM (in PhP) Videoke Machines 1,100.00/annum/unit Video/Computer Game Machines 550.00/annum/unit Billiard Tables 550.00/annum/unit Internet Caf 550.00/annum/unit Other Computer Game Devices 550.00/annum/unit (m) On any business, not otherwise specified in the preceding paragraphs, which the Sangguniang Bayan may deem proper to tax including any business subject to the excise, value-added or percentage tax under the National Internal Revenue Code, as amended: Basis Annual gross/sales or receipts of the preceding calendar year Rate One Percent (1%) SECTION 2A.03. Presumptive Income Level . For every tax period, the Municipal Treasurer's Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. HESIcT The PIL technique makes use of easily verifiable indicators as means for determining gross sales. It is based on logical assumptions that do not require monitoring of business establishments nor financial audit and complicated computation. The indicators can be in the form of estimated daily sales/gross receipts, average number of customers, estimates of inventories, inventory turnover and mark-ups, space occupied, occupancy rates and others. The indicators will also depend on the nature of the business. The major consideration in identifying possible indicators should be that these are easy to quantify, verifiable, common for the business and acceptable to both the LGU and the Taxpayers. For effective implementation of this section, the Municipal Treasurer's Office is hereby authorized to prepare an annual minimum declaration of gross sales or receipts for each type of category of business, using reasonable and accurate determinant factors in business operation, such as, but not limited to, estimated daily gross sales/receipts, rental of space, salaries/wages of employees, location of the business, gross monthly/quarterly purchases and other indicators of income. SECTION 2A.04. Exemption . Business engaged in the production, manufacture, refining of oil, gasoline and other petroleum shall not be subject to any local tax imposed in this Article. SECTION 2A.05. Withholding of Payment of Business Tax, Fees and Other Charges from Suppliers/Contractors . For effective collection of business tax, the Municipal Treasurer's Office is hereby authorized to withhold payment of business taxes, fees and other charges from vouchers covering payment of services rendered and/or supplies, materials and equipment furnished to the Municipal Government of Quezon, Bukidnon by any person whether natural or juridical, whether transient or regular licensee of the municipality, in accordance with the prescribed rates provided in this Article. (1) Regular Licensee 50% of 1% of the Voucher's Amount (2) Transient 1% of the Voucher's Amount SECTION 2A.06. Tax on Newly-Started Business . In the case of a newly started business under this Section, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article. ARTICLE B Situs of Tax SECTION 2B.01. Situs of the Tax . (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry or other appropriate agencies as the case may be. The city or municipality specifically mentioned in the Articles of the incorporation or official registration papers as being the official address 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 city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected (completed). caITAC 2. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall considered as a sales office. 3. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise is 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 with 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 ground shall be considered as plantation. 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agribusiness, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (c), Section 2A.02 of this code. (b) Sales allocation 1. 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 city or municipality where the same is located. 2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office. The tax however shall accrue and be paid to the city or municipality where the sale or transaction was made. 3. In cases where there is a factory, project office, plant, plantation or packing house 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 city or municipality where the factory, project office, plant, plantation or packing house is located. 4. 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 city or municipality where the factory is located; and Forty percent (40%) to the city or municipality where the plantation is located. 5. In cases where there are two (2) or more factories, project offices, plants, plantations or packing house located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plant, plantations or packing house are located in proportion to their respective volumes of production during the period for which the tax is due. ICHDca In the case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. 6. The foregoing sales allocation under paragraph (3.) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project offices, plant, plantation or packing house is located. In case of sales made by the factory, project offices, plant, plantation or packing house, the sale shall be recovered by paragraph (1.) and (2.) above. 7. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this Article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. 8. All sales made by the factory, project offices, plant, and plantation or packing house located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the said factory shall be taxable by this municipality along with the sales made in the principal office. (c) Route Sales sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. ARTICLE C Payment of Business Taxes SECTION 2C.01. Payment of Business Taxes . (a) The taxes imposed under Section 2A.01 and Section 2B.01 of this Code shall be payable for every separate or distinct establishments or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided for under Section 2A.02 and Section 2B.01 of this Code, any one person, natural or juridical, shall be required the issuance of a separate permit or license to each business. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 2A.02 of this Code which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2A.02 of this Code which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. TCAScE SECTION 2C.02. Accrual of Payment . Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 2C.03. Time of Payment . The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July and October of each year. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 2C.04. Administrative Provisions . (a) Requirement . Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed under the pertinent Article. (b) Issuance and Posting of Official Receipt . The Municipal Treasurer's Office shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this municipality. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor's Office, Municipal Treasurer's Office or their duly authorized representatives. (c) Invoices or Receipts . 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 purchases or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) Sworn Statement of Gross Receipts or Sales . Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operation and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer's Office. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the Municipal Treasurer's Office or its authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. (e) Submission of Certified Income Tax Return Copy . All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (f) Issuance of Certification . The Municipal Treasurer's Office may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of One Hundred Pesos (P100.00). (g) Transfer of Business to Other Location . Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax during the period for which the payment of the tax was made. cTDaEH (h) Retirement of Business . 1. Any person natural or juridical, subject to the tax on business under Article A, Chapter 11 of this Code shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For the purpose hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. The Municipal Treasurer's Office shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: a) The Municipal Treasurer's Office 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 not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer's Office shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business; b) Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing local tax ordinance; and c) In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor's permit thereof. 2. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year is 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's Office who shall forthwith cancel the same and record such cancellation in his books. (i) Death of Licensee . When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. ARTICLE D Tax on Ambulant and Itinerant Amusement Operators SECTION 2D.01. Imposition of Tax . There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: TYPE Amount of Tax (in PhP) Carnivals/Carnival Shows 1,500.00 Circuses and the like 1,000.00 Merry-Go-Round, Roller Coaster, Ferris Wheel, swing, shooting gallery and other similar contrivances 2,000.00 Sports contest/exhibition 1,000.00 SECTION 2D.02. Time of Payment . The tax herein imposed shall be payable to the Municipal Treasurer's Office before engaging in such activity and proceed to the Office of the Municipal Mayor for the issuance of Special Mayor's Permit. cSaATC ARTICLE E Tax on Mining Operations SECTION 2E.01. Definitions . When used in this Article. (a) Minerals refer to naturally occurring inorganic substance (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. (c) Quarry Resources means any common stone or other common mineral substance such as but not restricted to marble, granite, volcanic cinders, basalt, and tuff and rock phosphate. SECTION 2E.02. 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. (The tax should not exceed 2% of the gross receipts during the preceding year) . SECTION 2E.03. Situs of the Tax . Payment of the tax shall be made to this 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 2E.04. Exclusion . Extraction of the following are excluded from the coverage of the tax levied herein: (a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources; (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 2E.05. Administrative Provisions . (a) The Municipal Treasurer's Office shall keep a registry of mining operators on which all instruments concerning mining rights such as acquisition, sub-lease, operating agreements, transfers, assignments, condonement, 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 F Tax on Forest Concessions and Forest Products SECTION 2F.01. Definitions . When used in this Article. (a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub and flowering plants, the associated water, fish, scenic, historical, recreational and geologic resources in forest lands. (b) Forest Lands include the public forest, the permanent forest or the forest reserves and forest reservations. SECTION 2F.02. Imposition of Tax . There is hereby imposed a tax on forest concessions and forest products at a rate of two percent (2%) of the annual gross receipts of the concessionaire during the preceding year. SECTION 2F.03. Time of Payment . The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July and October of each year. cHDAIS ARTICLE G Tax on Mobile Traders SECTION 2G.01. Definition . When used in this Article A Mobile Trader is a person, who either for himself or commission, travels from place to place and sells his goods or sells and offers to deliver the same, using a vehicle . To include in this definition are rolling stores , portable stores , and similar arrangements. SECTION 2G.02. Imposition of Tax . There is hereby imposed an annual tax at the rate of one percent (1%) on the gross receipts of Mobile Traders. SECTION 2G.03. Time of Payment . The tax shall be paid upon the issuance of the Mayor's Permit to do business in the Municipality. SECTION 2G.04. Administrative Provisions . (a) The Municipal Treasurer shall determine the taxable gross receipts by applying the Presumptive Income Level Technique provided in this Code, and thereafter assess and collect the tax due. CHAPTER III Community Tax SECTION 3.01. Imposition of Fees . There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the municipality. SECTION 3.02. Individuals Liable to Community Tax . Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One (P1.00) Peso for every One Thousand (P1,000.00) Pesos of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand (P5,000.00) Pesos. In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 3.03. Juridical Persons Liable to Community Tax . Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred (P500.00) Pesos and an additional tax, which in no case, shall exceed Ten Thousand (P10,000.00) Pesos in accordance with the following schedule: (a) For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated Two (P2.00) Pesos; and (b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (P2.00) Pesos. The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 3.04. Exemptions . The following are exempted from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. ISHCcT SECTION 3.05. Place of Payment . The Community Tax shall be paid in the Municipal Treasurer's Office or to the deputized Barangay Treasurer. SECTION 3.06. Time of Payment; Penalties for Delinquency . (a) The Community Tax shall accrue on the first (1st) day of January each year which shall be paid not later than the last day of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same dare, shall not be subject to the Community Tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year. (e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) percent per annum from the due date until it is paid. SECTION 3.07. 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 under Sec.6.04 of this Code upon payment of One (P1.00) Peso. SECTION 3.08. 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 funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate. The presentation of community Tax Certificate shall not be required in connection with the registration of a voter. (b) When through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the Community Tax Certificate. (c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 3.09. Collection and Allocation of Proceeds of the Community Tax . (a) The Municipal Treasurer's Office shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer's Office shall accrue entirely to the general fund of this municipality. (c) The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows: 1. Fifty percent (50%) shall accrue to the General Fund of the municipality; and 2. Fifty percent (50%) shall accrue to the Barangay where the tax is collected. CHAPTER IV Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 4A.01. Imposition of Fees . There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling or undertake an activity within the municipality. The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for. For purpose of the Mayor's Permit Fee, the following Philippine definition of business size is hereby adopted: cEaSHC ENTERPRISE SCALE ASSET LIMIT (in PhP) WORK FORCE Micro-Industry 150,000.00 No specific Cottage Industries 1.5 Million Less than 10 Small Scale Industries 15 Million 10-99 Medium Scale Industries 60 Million 100-199 Large Scale Industries Above 60 Million 200 and above The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee. (a) On business subject to graduated fixed taxes : TYPE OF BUSINESS Amount of Fee (in PhP) 1. On Manufacturers/Importers/Producers a. Micro-Industry 1,000.00 b Cottage Industries 1,500.00 c. Small Scale Industries 2,000.00 d. Medium Scale Industries 5,000.00 e. Large Scale Industries 10,000.00 2. On Banks a. Rural, Thrift and Savings Banks 3,000.00 b. Commercial, Industrial and Development Banks 6,000.00 c. Universal Banks 10,000.00 3. On Other Financial Institutions a. Small Scale Industries 3,000.00 b. Medium Scale Industries 5,000.00 c. Large Scale Industries 7,000.00 4. On Contractors/Service Establishments a. Micro-Industry 1,000.00 b. Cottage Industries 1,500.00 c. Small Scale Industries 2,000.00 d. Medium Scale Industries 4,000.00 e. Large Scale Industries 8,000.00 5. On Wholesalers/Retailers/Dealers or Distributors a. Micro-Industry 1,000.00 b. Cottage Industries 1,500.00 c. Small Scale Industries 2,000.00 d. Medium Scale Industries 4,000.00 e. Large Scale Industries 8,000.00 6. On Transloading Operations a. Small Scale Industries 2,000.00 b. Medium Scale Industries 4,000.00 c. Large Scale Industries 8,000.00 7. On Lessors of Land/s, Building/s and the like: a. Micro-Industry 1,000.00 b. Cottage Industries 1,500.00 c. Small Scale Industries 2,000.00 d. Medium Scale Industries 4,000.00 e. Large Scale Industries 8,000.00 8. On Business hereunder enumerated: a. Cafs, Cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carenderias or food caterers: a.1. Micro-Industry 500.00 a.2. Cottage Industries 1,000.00 a.3. Small Scale Industries 1,500.00 a.4. Medium Scale Industries 2,000.00 a.5. Large Scale Industries 3,000.00 b. On Amusement Places: b.1. Cockpits 5,000.00 b.2. Night and Day Clubs 4,000.00 b.3. Cocktail/Sing Along Lounges or bars 3,000.00 b.4. Cabarets or Dance Halls 3,000.00 b.5. Skating Rinks 2,000.00 b.6. Bath houses, swimming pools, resorts and other similar places 1,000.00 b.7. Steam baths, saunas and other similar establishments 1,000.00 b.8. Exclusive clubs such as country and sports clubs 5,000.00 b.9. Bowling Alleys 1,000.00 b.10. Theaters and Cinema houses 3,000.00 b.11. Boxing Stadia 3,000.00 b.12. Race Tracks 4,000.00 b.13. Other Similar amusement places 3,000.00 c. Subdivision Owners c.1. Small Scale Industries 8,000.00 c.2. Medium Scale Industries 10,000.00 c.3. Large Scale Industries 15,000.00 d. Private Cemeteries and Memorial Parks d.1. Small Scale Industries 8,000.00 d.2. Medium Scale Industries 10,000.00 d.3. Large Scale Industries 15,000.00 e. Privately-owned Markets e.1. Cottage Industries 1,000.00 e.2. Small Scale Industries 2,000.00 e.3. Medium Scale Industries 4,000.00 e.4. Large Scale Industries 10,000.00 f. Operators of Cable Networks System 15,000.00 g. On peddlers engaged in the sale of any merchandise or articles of commerce 300.00 h. Operators of public utility vehicles maintaining booking office, terminal or waiting station for the purpose of carrying under a certificate of public convenience and necessity or similar franchises: h.1. Cottage Industries 500.00 h.2. Small Scale Industries 1,000.00 h.3. Medium Scale Industries 1,500.00 h.4. Large Scale Industries 2,000.00 i. On Amusement Devices (per unit) i.1. Videoke Machines 3,000.00 i.2. Video/Computer Game Machine 400.00 i.3. Billiard Tables 400.00 i.4. Internet Caf 400.00 i.5. Other Computer Game Devices 400.00 9. Sales of Electric Power/Energy a. Small Scale Industries 2,500.00 b. Medium Scale Industries 3,000.00 c. Large Scale Industries 4,000.00 10. On Diesel and Gasoline Station a. Gasoline Only 3,000.00/pump b. Diesel Only 3,000.00/pump 11. Any other businesses not otherwise specified herein (including Mobile Traders) a. Micro-Industry 500.00 b. Cottage Industries 1,000.00 c. Small Scale Industries 1,500.00 d. Medium Scale Industries 2,000.00 e. Large Scale Industries 2,500.00 12 Regulatory Fees for the New application and renewal of business permit: a. BPLT Business Plate 400.00 b. BPF Business Permit Form (for reissuance) 100.00 c. BPS Business Permit Sticker 10.00 d. GF Garbage Fee Refer to Chapter VI, Article C e. HS Health and Sanitary Inspection Refer to Chapter V, Article E f. BIF Business Inspection Fee 100.00 g. IMP Individual Mayor's Permit 200.00 h. MPF Mayor's Permit Fee Depends on the Kind of Business i. PC Police Clearance 100.00 j. FPM Fee Per Machine (Rice and Corn Mill) 1,500.00 k. ZF Zoning Fee 100.00 The rates of Mayor's Permit fees may also be based on any reasonable classification, e.g. , on type of business as indicated above. Mayor's Permit fees cannot, however, be based on gross sales/receipts or on capital investment. For ease in administration and for practical reasons it is not advisable to base Mayor's Permit fees on activities conducted or commodities traded in a business. Another set of Mayor's Permit Fees may be set for the so-called "sin" goods and activities. Because of the "social dimensions" involved, it is justifiable to fix higher rates of permit fees. Included in this class of businesses are: Particulars Amount of Fee per Annum (in PhP) 1. Wholesalers of foreign liquors 3,000.00 2. Retailers of foreign liquors 1,500.00 3. Wholesalers of domestic liquors 2,000.00 4. Retailers of domestic liquors 1,000.00 5. Retailers of fermented liquors 500.00 6. Tobacco retailers 500.00 7. Wholesalers of cigarettes 2,000.00 8. Retailers of cigarettes 500.00 9. Amusement places (Golf Courses, etc.) 500.00 SECTION 4A.02. Imposition of Permit Fees on Ambulant Vendors and Itinerant Amusement Devices Operators . There is hereby imposed a fee on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Particulars Amount of Fee (in PhP) 1. Carnivals/Carnival Shows, inclusive of contrivances 1,500.00/day for the first Ten (10) days and 500.00/day thereafter 2. Circuses and the like 300.00/day for the first Ten (10) days and 100.00/day thereafter 3. Merry-Go-Rounds, Roller Coasters, Ferries Wheels, Swings, Shooting Galleries and other similar contrivances 400.00/day for the first Ten (10) days and 150.00/day thereafter 4. Any merchandise and article of commerce 100.00/day for the first Ten (10) days and 50.00/day thereafter SECTION 4A.03. Time of Payment . The fee herein imposed shall be payable before engaging in such activity. SECTION 4A.04. Time and Manner of Payment . The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. CTIEac SECTION 4A.05. Administrative Provisions . (a) Supervision and control over establishments and places . The Municipal Mayor's Office shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy and sanitary conditions in the municipality. (b) Application for Mayor's Permit . An application for a Mayor's Permit shall be filed with the Municipal Mayor's Office. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted and such other data or information as may be required. (i) For a newly-started business: a) 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 b) Certificate of Tax exemption from appropriate authorities, if any c) Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations d) Barangay clearance e) Community Tax Certificate (Cedula) (2) For renewal of existing business permits: a) Previous year's Mayor's Permit b) Certified true copy of latest Income Tax Return (ITR) with Audited financial statement/gross receipts c) Certificate of Tax exemption from appropriate authorities, if any d) Barangay clearance e) Community Tax Certificate (Cedula) Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this 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 Municipal Mayor's Office and the applicant or licensee may be prosecuted in accordance with penalties provided in this Article. (c) Grounds for Refusal to Issue Permit . A Mayor's Permit shall be refused to: (i) Any person who previously violated any ordinance or regulation governing permits granted; (2) Whose business establishment or undertaking does not conform with zoning regulations and safety, health and other requirements of the municipality; (3) Who has unsettled tax obligation, debt or other liability to the government; (4) Who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of activity or business. (d) Issuance and Content of Permit . Upon approval of the application of a Business Permit, two (2) copies of the application duly signed by the applicant shall be presented to the Municipal Treasurer's Office as basis for the collection of the Regulatory fees and the corresponding business tax. The Business Permit shall be issued by the Municipal Mayor's Office upon presentation of the receipt for the payment of the tax due. Every Business Permit issued by the Municipal Mayor's Office shall show the name and residence of the applicant, nature of the organization that is whether the business is a sole proprietorship, corporation or partnership, etc., location of the business, date of issue and expiration of the permit and other information as may be necessary. The Municipality shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon the payment of Two Hundred (P200.00) Pesos. (e) Posting of Permit . Every permittee shall keep his permit conspicuously posted at all times in his place of business or office. The permit shall be immediately produced upon demand by the Municipal Mayor's Office, the Municipal Treasurer's Office or any of their duly authorized representatives. A penalty of Five Hundred (P500.00) Pesos is hereby imposed for non-display of business permit and official receipts. (f) Duration of Permit and Renewal . The Business Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrendered thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. Failure to renew their permit, a penalty of two (2%) percent on the regulatory fees per month and twenty-five (25%) percent penalty on business tax per quarter. (g) Revocation of Permit and Closure of Business Establishments . When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to the municipality or abuses his privilege to do business to the injury of the public moral or peace; or when a place here such business is established is being conducted in a disorderly or unlawful manner, is a nuisance or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the Municipal Mayor's Office may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that maybe 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 restored by the Sangguniang Bayan after being served with three (3) notices. SCaITA First Fifteen (15) Days Second Ten (10) Days Third Five (5) Days (last and final notice) Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Municipal Mayor's Office and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. SECTION 4A.06. Rules and Regulations on Certain Establishments . (a) On cafs, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carenderia or food caterers. No owner of said establishments shall employ any cook or food dispenser without a Food Handler's Certificate from the Municipal Health Officer, renewable every six (6) months. (b) Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws and Ordinances. (c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer. ARTICLE B Permit Fee for Cockpit Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 4B.01. Definitions . When used in this Article. (a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (b) Bet Taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and 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 or both. (c) Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (d) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. SECTION 4B.02. Imposition of Fees . There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: Particulars Amount of Fee (in PhP) A. From the owner/operator/licensees of the cockpit 1. Application filing fee 15,000.00 2. Annual cockpit permit fee 5,000.00 B. From cockpit personnel 1. Promoters/Hosts 1,000.00 2. Pit Manager 1,000.00 3. Referee 500.00 4. Bet Taker "Kristo/Llamador" 300.00 5. Bet Manager "Maciador/Kasaddor" 500.00 6. Gaffer "Mananari/Tagatari" 300.00 7. Cashier 300.00 8. Derby (Matchmaker) 300.00 9. Cock Taker (Mananambal) 300.00 SECTION 4B.03. Time and Manner of Payment . (a) The application filing fee is payable to the Municipal Treasurer's Office upon application for a permit or license to operate and maintain cockpits. (b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty (20) days of January of each year in case of renewal thereof. aTHCSE (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 first twenty (20) days of January of each year. SECTION 4B.04. Administrative Provisions . (a) Ownership, operation and management of cockpit . Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit . The Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality. (c) Cockpit-size and construction . Cockpits shall be constructed and operated within the appropriate areas as prescribed in the zoning ordinance. In the absence of such law or ordinance, the Municipal Mayor's Office shall see to it that no cockpits are constructed within Five Hundred (500) meters from the 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 Engineering's Office in accordance with existing ordinances, laws and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ 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 4B.05. Applicability Clause . The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this municipality. ARTICLE C Special Permit Fee for Cockfighting SECTION 4C.01. Definitions . When used in this Article. (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada," or its equivalent in different Philippine localities. (b) Local Derby is an invitational cockfight participated in by game cockers or cockfighting "aficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to an invitational cockfight participated by local and foreign game cockers or cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 4C.02. Imposition of Fees . There shall be collected a Special Permit Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) per day for the following cockfighting held within the municipality: Particulars Amount of Fee (in PhP) ESPF (in PhP) SSF (in PhP) Security Fee (in PhP) A. Special Cockfights (Pintakasi) 400.00/day 50.00/day 25.00/day 25.00/day B. Special Derby Assessment from Promoters of: 1. Two-Cock Derby (Two wins) 600.00/day 100.00/day 50.00/day 50.00/day 2. Three-Cock Derby (Three wins) 1,000.00/day 150.00/day 75.00/day 75.00/day 3. Four-Cock Derby 2,000.00/day 300.00/day 150.00/day 150.00/day 4. Five-Cock Derby 4,000.00/day 400.00/day 200.00/day 200.00/day C. Per Sultada: (International Derby) 1. Ordinary 100.00 10.00 5.00 5.00 2. Special (Holidays) 150.00 15.00 10.00 10.00 SECTION 4C.03. Exclusions . Regular cockfights i.e. , those held during Sundays, legal holidays shall be excluded from the payment of fees herein imposed. SECTION 4C.04. Time and Manner of Payment . The fees herein imposed shall be payable to the Municipal Treasurer's Office before the special cockfights and derbies can be lawfully held. SECTION 4C.05. 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 of 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. cAaDHT (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 foreign dignitaries or for tourists or for returning Filipino, commonly known "Balikbayans" or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Bayan, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. (c) Cockfighting officials . Gaffers, referees, bet takers or promoters shall not act as such in any cockfight in the municipality without first securing a license renewable every year on the first twenty (20) days of January of each year 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. SECTION 4C.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. ARTICLE D Operation of Tri-Sikad SECTION 4D.01. Imposition of Fees . There shall be collected from the owner of pedaled tricycle operated within the municipality, a permit fee of Five Hundred (P500.00) Pesos per annum. SECTION 4D.02. Time of Payment . The imposed herein shall be due on the first day of January and payable to the Municipal Treasurer's Office within the first twenty (20) days of January of every year. For pedaled tricycle acquired after the first twenty (20) days of January, the permit fee shall be paid without the penalty within the first twenty (20) days of the quarter following the date of purchase. SECTION 4D.03. Administrative Provisions . (a) A metal plate with sticker shall be provided/issued by the LGU to the owner of the tri-sikad granted a permit. (b) The Municipal Treasurer's Office shall keep a register of all pedaled tricycle containing information such as the make and brand of the tricycle, the name and address of the owner and the number of the permit plate. ARTICLE E Fees on Impounding of Astray Animals SECTION 4E.01. Definitions . When used in this Article. (a) Astray Animal means an animal which is set loose unrestrained and not under the complete control of its owner, or the charge or in possession thereof, found roaming at-large in public or private places whether fettered or not. (b) Public Place includes national, provincial, municipal or barangay street, parks, plazas and such other places open to the public. (c) Private Place includes privately-owned streets or yards, rice fields or farmlands or lots owned by an individual other than the owner of the animal. (d) Large Cattle includes horses, mules, asses, carabaos, cows and other domestic members of the bovine family. SECTION 4E.02. Imposition of Fees . There shall be imposed the following fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places. Particulars Amount of Fee (in PhP) A. Large Cattle/Livestock 1,000.00 for the first day and 200.00 for the succeeding days B. All other animals 200.00 for the first day and 100.00 for the succeeding days SECTION 4E.03. Time of Payment . The impounding fee shall be paid to the Municipal Treasurer's Office prior to the release of the impounded animal to its owner. SECTION 4E.04. Administrative Provisions . (a) For the purpose of this Article, the Members of the CVOs/other agencies of this municipality are hereby authorized to apprehend and impound astray animals in the municipal corral or in a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the Municipal Hall for five (5) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The Municipal Mayor's Office and Municipal Treasurer's Office shall be informed of the impounding. (b) Impounded Animals not claimed within seven (7) days after the date of impounding shall be sold at public auction under the following procedures: (1) The Municipal Treasurer's Office shall post notice for five (5) days in at least three (3) conspicuous places including the main door of the Municipal Hall and the public markets. The animal shall be sold to the highest bidder. Within two (2) days after the auction sale, the Municipal Treasurer's Office shall make a report of the proceedings in writing to the Municipal Mayor. (2) The owner may stop the sale by paying at any time before or during the auction sale, the impounding fees dues and the cost of the advertisement and conduct of sale to the Municipal Treasurer's Office, otherwise, the sale shall proceed. (3) The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residence over these costs shall accrue to the General Fund of the municipality. (4) In case the impounded animal is not disposed of within five (5) days from the date of notice of public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the pounding fees due. aCIHcD (c) Municipal Pound Officer, Duties: The Local Chief Executive shall designate an appropriate personnel under the Municipal Agricultural Office to act as Municipal Pound Officer, to perform the following duties: a) Conduct a system of catching astray animals by means of a net or any other appropriate instruments in coordination with barangay official; b) Release astray dogs caught after the same have been vaccinated for the account of the astray dog owner. (d) Municipal Pound Establishment The Municipal Pound shall be established at the portion of Municipal Materials Recovery Facility Area at Mibando, Poblacion, Quezon, Bukidnon or at any place duly designated by the Sangguniang Bayan and shall be maintained under the supervision of the Municipal Agricultural Officer. (e) Records of Animals The pound keeper shall keep a complete record of each animal impounded showing the description, owner's name (if known), method of catching, date of disposal and the amount collected for each animal in case of redemption or sale as provided herein. (f) Sale and Application Whenever an authorized representative of the Municipal Treasurer's Office has sold any animal under the provision of this Title, the Pound keeper shall render him a bill of the actual expenses and authorized fees to be credited to the proper account. (g) Redemption At any time before the sale of any animals impounded, the owner thereof may redeem the same by paying to the Municipal Treasurer's Office, the authorized fees for impounding, sustenance and care and catching fee prescribed in the foregoing sections. (h) Monthly Statement The pound keeper shall, on the last day of each month, furnish the Municipal Treasurer's Office with a statement showing all animals impounded during the month, class of animals and the disposition of the same, a duplicate of which shall be furnished to the Municipal Auditor. (i) Prohibition No pound keeper shall purchase or be interested directly or indirectly in the purchase of any impounded animal. SECTION 4E.05. Penalty . Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines: Particulars Amount of Fee (in PhP) A. First Offense 1,000.00 B. Second Offense 2,000.00 C. For the third offense and each subsequent offenses 3,000.00 In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner. ARTICLE F Permit Fee on Caretela or Calesa (Cart or Sledge) SECTION 4F.01. Imposition of Fees . There shall be collected a permit fee of Five Hundred (P500.00) Pesos per annum for each calesa or caretela used in the Municipality of Quezon, Bukidnon which shall be registered with the Municipal Treasurer's Office. SECTION 4F.02. Time and Manner of Payment . The fee imposed herein shall be due and payable upon application for a Mayor's Permit within the first twenty (20) days of January of each year. For newly acquired calesas or caretelas, the fee shall be payable within twenty (20) days after acquisition. SECTION 4F.03. Administrative Provisions . (a) A metal plate with sticker shall be provided by the LGU for every registered caretela or calesa. (b) The Municipal Treasurer's Office shall keep a register of all calesas or caretelas which shall contain, among others, the name and the address of the owner. ARTICLE G Permit Fee on Circus and Other Parades SECTION 4G.01. Imposition of Fees . There shall be collected a Mayor's Permit Fee of Five Hundred (P500.00) Pesos per day on every circus and other parades using banners, floats or musical instrument carried on this municipality. cHaCAS SECTION 4G.02. Time and Manner of Payment . The fee imposed herein shall be due and payable to the Municipal Treasurer's Office upon application for a permit to the Municipal Mayor's Office at least five (5) days before the scheduled date of the circuses or parade and on such activity shall be held. SECTION 4G.03. Exemption . Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 4G.04. Administrative Provisions . (a) Any persons who shall hold a parade within this municipality shall first obtain from the Municipal Mayor's Office before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE H Registration and Transfer Fees on Large Cattle SECTION 4H.01. Definition . For purposes of this Article, "Large Cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. SECTION 4H.02. Imposition of Fees . The owner of large cattle is hereby required to register said cattle with the Municipal Treasurer's Office for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: Particulars Amount of Fee (in PhP) A. For Certificate of Ownership 200.00 B. For Certificate of Transfer 400.00 C. For Registration of Private Brand 200.00 D. Certification of Ownership by virtue of an Affidavit 600.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 4H.03. Time and Manner of Payment . The registration fee shall be paid to the Municipal Treasurer's Office upon registration or transfer of ownership of the large cattle. SECTION 4H.04. Administrative Provisions . (a) Large Cattle shall be registered with the Municipal Treasurer's Office upon reaching the age of two (2) years. (b) The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer's Office. All branded and counter-branded large cattle presented to the Municipal Treasurer's Office shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certification of ownership issued to the owner of the large cattle. (c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchases; 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's Office upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. SECTION 4H.05. 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 I Permit Fee for Excavations SECTION 4I.01. Imposition of Fees . 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, thus: DACcIH Particulars Amount of Fee (in PhP) A. Inspection and Supervision fee 200.00/day B. Cost of Surface Course Restoration C. 1. Portland Cement Concrete Pavement (Item 311-20cm thick) a. Concrete Pavement (0.20m) 585.00/sq.m. b. Base Course (0.10m) 43.00/sq.m. c. Sub-Base Course (0.10m) 43.00/sq.m. TOTAL COST 671.00/sq.m. 2. Portland Cement Concrete Pavement (Item 311-15cm thick) a. Concrete Pavement (0.15m) 435.00/sq.m. b. Base Course (0.10m) 43.00/sq.m. c. Sub-Base Course (0.15m) 64.00/sq.m. TOTAL COST 542.00/sq.m. 3. Bituminous Concrete Surface Course (Item 310-6.35cm thick) a. Asphalt Pavement (0.0635m) 485.00/sq.m. b. Prime Coat 26.00/sq.m. c. Base Course (0.10m) 43.00/sq.m. d. Sub-Base Course (0.10m) 86.00/sq.m. e. Sub-Grade (0.0635m) 13.00/sq.m. TOTAL COST 653.00/sq.m. 4. Bituminous Concrete Surface Course (Item 304 Direct Application) a. Asphalt Pavement (0.03m) 113.00/sq.m. b. Prime Coat 26.00/sq.m. c. Base Course (0.10m) 43.00/sq.m. d. Sub-Base Course (0.20m) 86.00/sq.m. e. Sub-Grade (0.07m) 23.00/sq.m. TOTAL COST 291.00/sq.m. 5. Aggregate Surface Course (Item 300) a. Grave Surface (0.10m) 43.00/sq.m. b. Base Course (0.10m) 43.00/sq.m. c. Sub-Base Course (0.20m) 86.00/sq.m. TOTAL COST 172.00/sq.m. For crossing streets with asphalt pavement: 1. For crossing concrete pavement (Minimum area 2.00 x 600m., 12 sq.m.) 20.00 2. For crossing across base of streets with concrete pavement, per linear meter (boring method) 2.00 D. For crossing streets with asphalt pavement: 1. Minimum Fee 20.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.80m) 2.00 E. For crossing the streets with gravel pavement: 1. Minimum Fee 15.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.30m) 2.00 F. For crossing existing curbs and gutters resulting in the damage 50.00 Additional fee for every linear meter (day or week) of delay in excess of excavation period provided in the Mayor's Permit 5.00/day SECTION 4I.02. Time and Manner of Payment . The fee imposed herein shall be paid to the Municipal Treasurer's Office 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. Cash deposited in an amount equal to the excavated cost estimated by this office shall be deposited with the Municipal Treasurer's Office at the same time the permit is paid. The cash deposited shall be forfeited in favour of the municipal government in case the restoration to its original form of the street excavated is not made within thirty (30) days after the purpose of the excavation is accomplished. SECTION 4I.03. Administrative Provisions . (a) Requirements It shall be unlawful for any person to cut, trench, dig or excavate in or along any road street or to disturb or remove any public works or materials therein, without a permit to do so from the Municipal Engineer's Office, approved by the Municipal Mayor, which permit shall be displayed at the place of excavation while work is being done, conspicuous to the public, the inspector, police and other persons having authority to examine the same. It shall also be unlawful for any contractor of government project, whether national or local, to proceed to undertake the project without first securing the necessary permit from the Municipal Engineer's Office, approved by the Municipal Mayor. (b) Conditions of Permit The Municipal Engineer's Office in granting the permit shall prescribe the following conditions: (1) That the excavated soils shall be placed as not to cause obstruction to traffic and pedestrian; (2) That no culverts shall be placed along the road unless the excavation is all ready for the laying of such culverts; (3) Temporary support of adjoining property The person causing any excavation to be made shall sheet pilling and bracing as may be necessary to prevent the earth of adjoining property from caving in before permanent support have been provided for the sides of the excavation; (4) Permanent support of adjoining property Whenever provisions are not made for the permanent support of the sides of an excavation, the person causing it to be made shall build a retaining wall which shall be carried to a height sufficient to retain the adjoining earth and shall be properly coped; HSCATc (5) That private contractor or any person who may be allowed to make any excavation along or across any street is required to deposit such amount representing the estimated cost of restoration of diggings or excavations as may be recommended by the Municipal Engineer, subject to withdrawal by the private contractor or any person making such digging or excavation upon recommendation of the Municipal Engineer's Office that the restoration works are properly done, otherwise, such amount will be used by the Municipality to make or complete the restoration works using the amount deposited and whatever balance, if any shall be returned to the depositor; (6) Fix the period or date of completing the restoration works of the excavated portions, which shall be posted in a conspicuous place near the digging area/s; (7) If the digging or excavation works involve several streets, alleys or roads, the private contractor thereof shall first restore to its original condition the excavated portions before a permit will be issued to proceed to other areas; (8) The digging/excavation area shall be cordoned by a luminous tape three (3) inches in width and printed throughout on both sides with the phrase: "DANGER: EXCAVATION GOING ON," and/or installed with railings and other similar structures as well as battery or electric emergency blinking lighting facilities to be operated from sundown to sunrise of the following day, in addition to the required road warning signs in order to forewarn pedestrians and motorist of the on-going work. a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the municipal streets of this municipality unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation. b) The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the street to be dug or excavated. Said official shall likewise inform the Municipal Treasurer's Office of any delay in the completion of the excavation work for purpose of collection of the additional fee. c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. ARTICLE J Fees for Sealing and Licensing of Weights and Measures SECTION 4J.01. Implementing Agency . The Municipal Treasurer's Office shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Ordinance of the Consumer Act, Republic Act No. 7394 and Article B, Chapter VIII of Municipal Ordinance of Quezon, Bukidnon. SECTION 4J.02. Sealing and Testing of Instruments of Weights and Measures . All instruments for determining weights and measures in all consumers and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be the Municipal Treasurer's Office or his duly authorized representative upon payment of fees required under this article; provided that all instruments or weights and measures shall continuously be inspected for compliance with the provisions of this article. SECTION 4J.03. 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's Office the Annual Fee, Educational Support Program Fee (ESPF) and Drainage Maintenance Fee, based on the following schedules: IDTSEH Particulars Amount of Fee (in PhP) ESPF (in PhP) DMF (in PhP) A. For sealing linear metric measures of volume (for Gasoline and Diesel Station) 500.00/pump 50.00 50.00 B. For sealing metric instrument of weights: 1. With capacity of not more than 30 kg. 50.00 20.00 20.00 2. With capacity of more than 30 kg. but not more than 300 kg. 80.00 20.00 20.00 3. With capacity of more than 300 kg. but not more than 3,000 kg. 100.00 20.00 20.00 4. With capacity of more than 3,000 kg. 150.00 25.00 25.00 C. For sealing truck scale regardless of capacity 1,000.00 100.00 50.00 D. For sealing apothecary balances of precision (espada) 200.00 25.00 25.00 E. For sealing scale or balance with complete set of weights: 1. For each scale or balances or other Balances with complete set of weights for use therewith 250.00 25.00 25.00 2. For each extra weight 20.00 F. For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of One Hundred Fifty (P150.00) Pesos for each instrument shall be collected. 50.00 5.00 5.00 SECTION 4J.04. Payment of Fees and Surcharge . The fees herein imposed shall be paid and collected by the Municipal Treasurer or his duly authorized representative when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees therefor paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 4J.05. Place of Payment . The fees herein levied shall be paid at the Municipal Treasurer's Office, this municipality by the persons conducting the business. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the municipality where he maintains his residence. SECTION 4J.06. Exemptions . (a) All instruments of weights and measures used in government work of our maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures instruments intended for sale. SECTION 4J.07. Administrative Provisions . (a) 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 be renewable on the first twenty (20) days of January of each year. 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's Office or his deputies. (b) The Municipal Treasurer's Office is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation form the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and Technology. (c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favour of the government and shall be destroyed by the Municipal Treasurer's Office in the presence of the Provincial Auditor or his representative. SICDAa SECTION 4J.08. Fraudulent Practices Relative to Weights and Measures . The following acts related to weights and measures are prohibited: (a) for any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; (b) for any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; (c) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; (d) 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; (e) for any person to use or reuse any restored, altered, expired, damaged stamp, tag, certificate or license for the purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; (f) for any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefor has expired and has not been renewed in due time; (g) for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; (h) for any person knowingly use any false scale, balance, weight or measure, whether sealed or not; (i) for any person fraudulently give short weight or measure in the making of a scale; (j) for any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or (k) for any person to procure the commission of any such offense above-mentioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accurate for by the Municipal Treasurer's Office in the same manner as the regular fees for sealing such instruments. DHIcET SECTION 4J.09. Penalties . (a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of Section 4K.08 shall, upon conviction, be subject to a fine of not less than Two Hundred (P200.00) Pesos but not more than One Thousand (P1,000.00) Pesos or by imprisonment of not more than one (1) year, or both, upon the discretion of the court. (b) Any person who shall violate the provisions of paragraph (g) of Section 4K.08 for the first time shall be subject to fine of not less than Five Hundred (P500.00) Pesos or by imprisonment of not less than one (1) month but not more than five (5) years, or both, upon the discretion of the court. (c) The owner-possessor or user of instrument of weights ad measure enumerated in paragraph (h) to (k) of Section 4K.08 shall, upon conviction, be subject to a fine of not less than Three Hundred (P300.00) Pesos but not more than One Thousand (P1,000.00) Pesos or by imprisonment not exceeding one (1) year, or both, upon the discretion of the court. ARTICLE K Permit Fee on Film-Making SECTION 4K.01. Imposition of Fees . There shall be collected a Permit Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) from any person who shall go on location-filming the territorial jurisdiction of this municipality. Particulars Amount of Fee per Filming or Until its Completion (in PhP) ESPF (in PhP) SSF (in PhP) A. Commercial Movies - Local Outfit 2,000.00/film 200.00 100.00 - International Outfit 4,000.00/film 400.00 200.00 B. Commercial Advertisement 2,000.00/film 200.00 100.00 C. Documentary Film 1,000.00/film 100.00 100.00 D. Videotape Coverage 500.00/coverage 50.00 50.00 In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. SECTION 4K.02. Time of Payment . The fee imposed herein shall be paid to the Municipal Treasurer's Office upon application for the Mayor's Permit two (2) days before location-filming is commenced. ARTICLE L Permit Fee for Agricultural Machinery and Other Farm Implements SECTION 4L.01. Imposition of Fees . There shall be collected an annual Permit Fee, Educational Support Program Fee (ESPF) and Road Maintenance Fee (RMF) for every commercial/agricultural machinery or heavy equipment from resident and non-resident owners of such machinery, or equipment renting out said machinery/equipment in this municipality based on the following schedules: Machinery/Equipment Amount of Fee per Annum (in PhP) ESPF (in PhP) RMF (in PhP) Hand tractors 100.00/unit 50.00 50.00 Light Tractors (40 HP & below) 200.00/unit 100.00 50.00 Heavy Tractors (above 40 HP) 500.00/unit 200.00 100.00 Bulldozer 500.00/unit 200.00 100.00 Forklift 500.00/unit 200.00 100.00 Heavy Graders (over 100 HP) 500.00/unit 200.00 100.00 Light Graders (below 100HP) 300.00/unit 125.00 50.00 Mechanized Threshers 100.00/unit 50.00 25.00 Manual Threshers 50.00/unit 25.00 25.00 Cargo Truck 500.00/unit 200.00 100.00 Dump Truck 500.00/unit 200.00 100.00 Road Rollers 500.00/unit 200.00 100.00 Pay Loader 500.00/unit 200.00 100.00 Prime movers/Flatbeds 500.00/unit 200.00 100.00 Backhoe 500.00/unit 200.00 100.00 Rock Crusher 500.00/unit 200.00 100.00 Batching Plant 500.00/unit 200.00 100.00 Transit/Mixer Truck 500.00/unit 200.00 100.00 Crane 500.00/unit 200.00 100.00 Other light agricultural machinery or equipment not enumerated above 200.00/unit 100.00 50.00 Other heavy agricultural machinery or equipment not enumerated above 500.00/unit 200.00 100.00 SECTION 4L.02. Time and Manner of Payment . The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's Permit. SECTION 4L.03. Administrative Provisions . The Municipal Treasurer's Office shall keep a registry of all heavy equipment and agricultural machinery, which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner. ARTICLE M Permit Fees on Motorized Tricycle Operation SECTION 4M.01. Definitions . When used in this Article. (a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with two (2) wheeled cab, the latter having a total of four (4) wheels, otherwise known as the motorela. (b) Motorized Tricycle Operators are persons engaged in the business of operating tricycles. (c) Motorized Tricycle-for-hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two (2) wheel cab operated to render transport services to the general public for a fee. (d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. (e) Zone is a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may operate without a fixed origin and destination. SECTION 4M.02. Imposition of Fees . There shall be collected an annual franchise fee in the amount of Four Hundred (P400.00) Pesos payable on or January 20 of the year for the operation of each tricycle-for-hire. The following fee shall be collected from all Motorized Tricycle Operators within the territorial jurisdiction of the Municipality of Quezon. HcDSaT Particulars New (in PhP) Annual Renewal (in PhP) A. Franchise Fees 400.00/unit 400.00/unit B. MTOP 200.00/unit 200.00/unit C. Annual Supervision Fee 50.00/unit 50.00/unit D. Legal Research Fee 50.00/unit 50.00/unit E. Road Maintenance Fee 50.00/unit 50.00/unit F. Health Certificate Fee 100.00/unit 100.00/unit G. Garbage Fee 50.00/unit 50.00/unit H. Educational Support Program Fee 50.00/unit 50.00/unit I. Seminar and Orientation Fee 50.00/unit 50.00/unit J. Driver's Occupational Permit Fee 100.00 100.00 K. Driver's ID Card 100.00 L. Replacement of Driver's ID Card 100.00 M. Unit Identification Code Sticker 50.00/sticker 10.00/sticker SECTION 4M.03. Other Fees . Fees shall be imposed on the following: Particulars Amount of Fee (in PhP) A. Filing Fee 200.00/unit B. Fare Adjustment Fee for Fare Increase 200.00/increase C. Filing Fee for Amendment of MTOP 200.00/application SECTION 4M.04. Time of Payment . (a) The annual franchise fee shall be paid to the Municipal Treasurer's Office upon application for MTOP or renewal thereof. (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 4M.05. Administrative Provisions . (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's Permit (MTOP) from the Municipal Mayor's Office. (b) The Sangguniang Bayan of this municipality shall: (1) Issue, amend, revise, suspend or cancel MTOP and prescribe the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not often than once every three (3) years, reasonable fees and other related charges in the regulation of tricycle-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 from 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 tricycle-for-hire shall employ drivers duly licensed by LTO for tricycle-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 Motorized Tricycle Franchising and Regulatory Board. ASTcaE (6) Tricycle operators are prohibited to operate on national highways utilized by four (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. (7) Tricycles-for-hire shall be allowed to operate like a taxi service, i.e. , service is rendered upon demand and without a fixed route within a zone. (c) The Sangguniang Bayan upon recommendation of the Motorized Tricycle Franchising and Regulatory Board 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. The Sangguniang Bayan upon recommendation of the Motorized Tricycle Franchising and Regulatory Board 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 kilometre. The official rate to be initially adopted shall be a minimum fee of Ten (P10.00) Pesos plus one (P1.00) peso per km. in excess of four (4.0) km. distance. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (d) The zones must be within the boundaries of this municipality. The existing zone which covers the territorial unit not only of the municipality but other adjoining municipalities as well shall be maintained provided the operators serving the said zone secure the MTOP. (e) For the purpose of this Article, a Municipal Tricycle Franchising and Regulatory Board (MTFRB) is hereby created as follows: A. Vice-Mayor Chairman B. Sangguniang Bayan Representative, preferably the Chairman-Committee on Transportation Vice-Chairman C. Municipal Engineer Member D. Municipal Planning and Development Coordinator Member E. Chief, Licensing and Inspection Section Member F. President, Tricycle Operators and Drivers Association, if any Member G. Chief of Police, PNP Member H. Secretary to the Sangguniang Bayan Member (f) The Municipal Treasurer's Office 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 N Permit Fee on Occupation/Calling Not Requiring Government Examination SECTION 4N.01. Imposition of Fees . There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination with the municipality as follows: Occupation or Calling Amount of Fee per Annum (in PhP) A. On employees and workers generally considered "Offensive and Dangerous Business Establishments" 200.00 B. On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public 100.00 C. On employees and workers in food or eatery establishments 100.00 D. On employees and workers in night or night and day establishments 200.00 E. All occupations or calling subject to periodic inspection, surveillance and/or regulations by the Municipal Mayor's Office like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, electrician, electronic technician, club/floor manager, forensic, electronic expert, fortune teller, hairstylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant, mechanic, certified "hilot", painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver (cochero), taxi driver, dancer, stage-performer, salesgirl, sculptor, waiter or waitress, welders, operators/drivers of agricultural machineries/traction engines. 200.00 F. Other Fees: - Occupational Identification Card 100.00 - Renewal of Occupational ID Card 100.00 - Replacement of Occupational ID Card 100.00 SECTION 4N.02. Exemption . All professionals who are subject to the Provincial Tax imposition pursuant to Section 139 of the Local Government Code and government employees are exempted from payment of this fee. SECTION 4N.03. Person Governed . The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith; cDSAEI (a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: (1) Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant; electronics manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories, plating establishments, pharmaceutical laboratories, repair shops of whatever kind and nature, rope and twine factories, sash factories, smelting plants, tanneries, textile and knitting mills, upholstery shops, vulcanizing shops and welding shops. (2) Employees and workers in commercial establishments cinematography film storage, cold storage's or refrigerating plants, delivery and messengerial services, elevator and escalator services, funeral parlors, janitorial services, junk shops, hardware, pest control services, printing and publishing houses, service station, slaughter-houses, textile stores, warehouses and parking lots. (3) Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise and other environmental factors which endanger their physical and health well-being. (b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores, department stores, groceries supermarkets, beauty salons, tailor shops, dress shops, bank teller, receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishments whose employees and workers attend to the daily needs of the inquiring to paying public. (c) Employees and workers in food or eatery establishments such as but not limited to the following: (1) Employees and workers in canteen, carenderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores and soda fountains; (2) Stallholders, employees and workers in public markets; (3) Peddlers of cook or uncooked foods; (4) All other food peddlers, including peddlers of seasonal merchandise. (d) Employees or workers in night and day establishments such as but not limited to the following: EDCcaS Workers or employees in bars, boxing stadium, bowling alleys, billiards and pool halls, cinema houses, cabarets and dance halls, cocktail lounges, circuses, carnivals and the like, day clubs and night clubs, golf clubs, massage clinics, sauna baths or similar establishment, hotels, motels, horse racing clubs, pelota courts, polo clubs, private detective or watchman security agencies, supper clubs and all other business establishments whose business activities are performed and consumed during night time. In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers or hospitality girl below eighteen (18) years of age to work as such. For those who shall secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. (e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the municipality aside from those already specifically mentioned in Section 4O.02. SECTION 4N.04. Time and Manner of Payment . The fees prescribed in this article shall be paid to the Municipal Treasurer's Office of this municipality upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the municipality for its employees. SECTION 4N.05. Surcharge for Late Payment . Failure to pay the fee prescribed in this article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due; such surcharge shall be paid at the same time and in the same manner as the tax due. In case of change of ownership of the business as well as the location thereof from one municipality to another, it shall be the new owner, agent or manager of such business to secure a new permit as required in this article and pay the corresponding permit fee as though it were new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment to start working. The individual Mayor's Permit so secured shall be renewed during the first twenty (20) days of January every year thereafter. SECTION 4N.06. Administrative Provisions . (a) The Municipal Treasurer's Office shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purpose. (b) Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and the corresponding official receipt for the payment of fees to the Municipal Treasurer's Office and to the Municipal Mayor's Office respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE O Building Permit Fees and Charges SECTION 4O.01. Building Permit . No person, firm or corporation, including any agency or instrumentality of the government, shall erect, construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit thereof from the Building Official of this municipality. SECTION 4O.02. Imposition of Fees . There shall be collected from each applicant for a building permit fee pursuant to the 2004 Revised Implementing Rules and Regulations of Republic Act 6501, as follows: ISHaCD 1. Bases of Assessment: a. Character of Occupancy or use of building/structure b. Cost of Construction c. Floor Area d. Height 2. Regardless of the type of construction, the cost of any building/structure for the purpose of assessing the corresponding fees shall be based on the following table: (on fixed cost of construction per square meter) Location GROUP All cities and municipalities A, B, C, D, E, G, H, I F J P10,000.00 P8,000.00 P6,000.00 3. Construction/additional/renovation/alteration of buildings/structures under Group/s and Sub-divisions shall be assessed as follows: (on fixed cost of construction or actual cost per square meter whichever is higher) CATEGORY I (GROUP 1): Division A-1 Residential Building/structure for exclusive use of single family occupants a) Indigenous family dwelling units b) Single-detached units c) School or company staff housing d) Single family dwellings e) Churches or similar places of worship f) Church rectories g) Community facilities and social centers h) Parks, playgrounds, pocket parks, parkways, promenades and playlots i) Clubhouses and recreational uses such as golf courses, tennis courts, basketball courts, swimming pools and similar uses operated by the government or private individuals as membership organizations for the benefit of their members, families and guests and not operated primarily for gain. (GROUP 2): Division A-2 Residential building for the exclusive use of non-leasing occupants not exceeding 10 persons a) Single-attached or duplex or town-houses, each privately owned b) School dormitories (on campus) c) Convents and monasteries d) Military or police barracks/dormitories e) All uses allowed in Division A-1 (or for R-1 class) buildings/structures f) Pre-schools, elementary and high schools, provided that they do not exceed sixteen (16) classrooms g) Outpatient clinics, family planning clinics, lying-in clinics, diagnostic clinics, medical and clinical laboratories h) Branch library and museum i) Steam/dry cleaning outlets cDTACE j) Party needs and accessories (leasing of tables and chairs, etc.) Areas in square meters Division A-1 Division A-2 Original complete construction up to 20 sq.m. 2.00 3.00 Additional/renovation/alteration up to 20 sq.m. regardless of floor area of original construction 2.40 3.40 Above 20 sq.m. to 50 sq.m. 3.40 5.20 Above 50 sq.m. to 100 sq.m. 4.80 8.00 Above 100 sq.m. to 150 sq.m. 6.00 8.40 Above 150 sq.m. 7.20 - CATEGORY II (GROUP I): Divisions B-1/C-1/E-1, 2, 3/F-1/G-1, 2, 3, 4/H-1, 2, 3, 4/I-1/J-1, 2, 3 Division B-1 a) All uses permitted in Divisions A-1 and A-2 (or for R-1 class and R-2 class) b) Leased single-detached dwelling unit, cottage with more than one (1) independent unit and duplexes c) Boarding and lodging houses d) Multiple-housing units for lease or still for sale e) Townhouses, each privately owned f) Accessorias (shop-houses), rowhouses, townhouses, tenements and apartments g) Multiple privately-owned condominium units or tenement houses (residential building for the exclusive use of non-leasing occupants not exceeding ten (10) persons and of low-rise type (up to five (5) storeys maximum building height) h) Hotels, motels, inns, pension houses and apartels i) Private or off-campus dormitories j) Elementary schools and high schools, provided that these will not exceed twenty (20) classrooms Division C-1 a) Educational institutions like schools, colleges, universities, vocational, institutions, seminaries, convents, including school auditoriums, gymnasia, reviewing stands, little theatres, concert halls, opera houses b) Seminar/workshop facilities c) Training centers/facilities d) Libraries, museums, exhibition halls and art galleries e) Civic centers, clubhouses, lodges, community centers f) Churches, mosque, temples, shrines, chapels and similar places of worship g) Civic or government centers h) Other types of government buildings Division E-1 Business and Mercantile where no work is done except change of parts and maintenance requiring no open flames, welding, or use of highly flammable liquids a) All uses allowed in Division B-1 (or for R03 class) buildings/structures b) Gasoline filling and service stations c) Storage garage and boat storage d) Commercial garages and parking buildings, display for cars, tractors, etc. e) Bus and railways depots and terminals and offices f) Port facilities g) Airports and heliport facilities h) All other types of transportation complexes i) All other types of large complexes for public services j) Pawnshops, money shops, photo and portrait studios, shoeshine/repair stands, retail drugstores, tailoring and dress shops k) Bakeshops and bakery goods stores cCHITA l) Stores for construction supplies and building materials such as electrical and electronics, plumbing supplies, ceramic clay cement and other similar products except CHBs, gravel and sand and other concrete products Division E-2 Business and Mercantile in nature a) General whole sale & retail stores b) Shopping centers & supermarkets c) Local wet & dry markets d) Restaurants having an occupant load of less than 100 persons e) Drinking & dining establishments having an occupant load of less than 100 persons f) Day and night clubs, bars & cocktail lounges, beer gardens g) Paint stores without bulk handlings h) Engraving, photo developing & printing shops i) Photographer & painter studios, tailoring & haberdashery shops j) Printing & publishing plants & offices k) Office buildings l) Financial Institutions m) Funeral parlors, morgues & crematories n) Memorial & mortuary chapels o) Telephone & telegraph exchanges p) Radio & TV broadcasting & transmitting studios q) Battery shops, auto repair shops r) Factories & workshops using non-highly flammable or non-combustible materials s) Bakeries, pastry shops, bakeshops Division E-3 Business and Mercantile where no repair work is done except exchange of parts and maintenance requiring no open flames, welding or use of highly flammable liquid a) All permitted uses in Division E-1 (or for C-1 and C-2 class) buildings/structures b) Commercial parking lots and garages c) Department stores, shopping malls/centers, commercial and sports complexes/areas d) Institutional uses as university complexes e) Other commercial/business activities not elsewhere classified (n.e.c.) Division F-1 Light Industrial a) Ice plants and cold storage buildings b) Power plants (thermal, hydro or geothermal) c) Pumping plants (water supply, storm drainage, sewerage, irrigation and waste treatment plants) d) Dairies and creameries e) Rice mills and sugar centrals f) Breweries, bottling plants, canneries and tanneries g) Factories and workshops using incombustible or non-explosive materials Division G-1 Medium Industrial, which shall include storage and handling of hazardous and highly flammable materials a) Storage tanks, buildings for storing gasoline, acetylene, LPG, calcium, carbides, oxygen, hydrogen and the like b) Armories, arsenals and munitions factories c) Match and fireworks factories d) Plastics resin plants (monomer and polymer) e) Factories of highly flammable chemicals CScaDH f) Water and power generation/distribution complexes g) Liquid and solid waste management facilities h) All other types of large complexes for public utilities Division G-2 Medium Industrial buildings for storage and handling of flammable materials a) All uses permitted in I-1 class b) Dry cleaning plants using flammable liquids c) Paint stores with bulk handling d) Paint shops and spray painting rooms e) Sign and billboard painting shops Division G-3 Medium Industrial buildings for wood working activities, papers cardboard manufacturers, textile and garment factories a) Woodworking establishments, lumber and timber yards b) Planing mills and sawmills, veneer plants c) Wood drying kilns d) Pulp, paper and paperboard factories e) Wood and cardboard box factories f) Textile and fiber spinning mills g) Grains and cement silos h) Warehouses where highly combustible materials are stored i) Factories where loose combustible fiber or dirt are manufactured, processed or generated j) Garment and undergarment factories Division G-4 Medium Industrial for repair garages and engine manufacture a) Repair garages and shops b) Factories for engines and turbines and attached testing facilities Division H-1 Recreational, which are assembly buildings with stage and having an occupant load of less than 1,000 a) Theaters and Auditoriums b) Concert halls and open houses c) Convention Halls d) Little theaters, audio-visual rooms Division H-2 Recreational which are assemble buildings with stage and having an occupant load of 300 or more a) Dance halls, cabarets, ballrooms b) Skating Rinks c) Cockfighting arenas Division H-3 Recreational, which are assembly buildings with stage and having an occupant load of less than 300 a) Dance halls, ballrooms b) Skating Rinks Division H-4 Recreational, tourism estate developments or tourism-oriented establishments, which are structures not included in Division H-1 a) Sports stand b) Reviewing stand c) Grandstand and bleachers d) Covered amusement parks e) Boxing arenas, jai-alai stadiums f) Race tracks and hippodromes g) All types of resort complexes aHSTID h) All other types of amusement and entertainment complexes Division I-1 Recreational, assembly buildings with stage and an occupant load of 1,000 or more in the building a) Colisea and sport complexes b) Theaters and convention centers c) Concert halls and open houses d) Convention centers Division J-1 a) Agricultural Structures: (Sheds, Barns, Poultry houses, Piggeries, Hatcheries, Stables, Greenhouses, Granaries, Silos) Division J-2 Accessory a) Private garages, carports b) Towers, smokestacks and chimneys c) Swimming pools including shower and locker room d) Fence over 1.80 meters high, separate fire walls e) Steel and/or concrete tanks Division J-3 a) Stages, platforms and similar structures b) Pelota, tennis, badminton or basketball courts c) Tombs, mausoleums and niches d) Aviaries and aquariums and zoo structures e) Banks and record vaults (GROUP 2): Divisions C-2/D-1, 2, 3 Division C-2 a) Amusement halls and parlors b) Massage and sauna parlors c) Health studios and reducing salons d) Billiard halls, pool rooms, bowling alleys and golf clubhouses e) Dancing schools, disco pads, dance and amusement halls f) Gymnasia, pelota courts and sports complex Division D-1 Institutional, where personal liberties of inmates are restrained, or quarters of those rendering public assistance and maintaining peace and order a) Mental hospitals, mental sanitaria and mental asylums b) Police and fire stations, guard houses c) Jails, prisons, reformatories and correctional institutions d) Rehabilitation centers e) Leprosaria and quarantine station Division D-2 Institutional, buildings for health care a) Hospitals, sanitaria and homes for the aged b) Nurseries for children of kindergarten age or non-ambulatory patients accommodating more than five (5) persons Division D-3 Institutional, for ambulatory patients or children over kindergarten age a) Nursing homes for ambulatory patients b) School and home, for children over kindergarten age c) Orphanages Area in square meters Division B-1/C-1/E-1, 2, 3/F-1/G-1, 2, 3, 4/H-1, 2, 3, 4/I-1 and J-1, 2, 3 (Fee per square meter) Division C-2/D-1, 2, 3 (Fee per square meter) Up to 500 23.00 12.00 Above 500 to 600 22.00 11.00 Above 600 to 700 20.50 10.20 Above 700 to 800 19.50 9.60 Above 800 to 900 18.00 9.00 Above 900 to 1000 17.00 8.40 Above 1000 to 1500 16.00 7.20 Above 1500 to 2000 15.00 6.60 Above 2000 to 3000 14.00 6.00 Above 3000 12.00 5.00 4. Electrical Fees: a) The following schedule shall be used for computing electrical fees in residential, institutional, commercial and industrial structures: Total Connected Load (KVA) Load Schedule (Fee P) Transformer/UPS/Generator (Fee P) 5 KVA or less 200.00 40.00 Over 5 KVA to 50 KVA 200.00 + 20.00/KVA 40.00 + 4.00/KVA Over 50 KVA to 300 KVA 1,100.00 + 10.00/KVA 220.00 + 2.00/KVA Over 300 KVA to 1500 KVA 3,600.00 + 5.00/KVA 720.00 + 1.00/KVA Over 1500 KVA to 6000 KVA 9,600.00 + 2.50/KVA 1,920.00 + 0.50/KVA Over 6000 KVA 20,850.00 + 1.25/KVA 4,170.00 + 0.25/KVA NOTE: Total transformer/UPS/Generator capacity shall include all transformers, UPS and generators which are of/installed by the owner/applicant as shown in the electrical plans and specifications. CDHaET b) Pole/Attachment location plan permit (This applies to designs/installation within the premises) 1) Power Supply pole location P30.00/pole 2) Guying Attachment P30.00/attachment c) Miscellaneous Fees : Electric Meter for union separation, alteration, reconnection or relocation and issuance of writing permit: Use or Character of Occupancy Electric Meter (in PhP) Wiring Permit Issuance (in PhP) Residential 15.00 15.00 Commercial/Industrial 60.00 36.00 Institutional 30.00 12.00 d) Forfeiture of Electrical Fees : If the electric works or installation is found not in conformity with the minimum safety requirements of the Philippine Electrical Code and the Electrical Engineering Laws (RA 7920), and the owner fails to perform corrective actions within the reasonable time provided by the building official, the latter and/or their duly authorized representative shall forthwith cancel the permit and the fees thereon shall be forfeited. 5. Mechanical Fees : Particulars Amount of Fee (in PhP) a. Refrigerator, air conditioning and mechanical, ventilation: 1. Refrigeration (cold storage) per ton or fraction thereof 40.00 2. Ice plants, per ton or fraction thereof 60.00 3. Packaged/Centralized air conditioning system up to 100 tons, per ton 90.00 4. Every ton or fraction thereof above 100 tons 40.00 5. Window type air conditioners, per unit 60.00 6. Mechanical ventilation, blower or fan, per KW or fraction thereof 40.00 b. Escalators and moving walk, funiculars and the like: 1. Escalator and moving walk, per KW or fraction thereof 10.00 2. Escalator and moving walk up to 20 lineal meters of fraction thereof 20.00 3. Every lineal meter or fraction thereof in excess of 20 lineal meter 10.00 4. Funicular, per KW or fraction thereof 200.00 a.) per lineal meter travel 20.00 5. Cable car, per KW or fraction thereof 40.00 a.) per lineal meter travel 5.00 c. Elevators, per unit 1. Motor driven dumbwaiters 600.00 2. Construction elevators for materials 2,000.00 3. Passengers elevators 5,000.00 4. Freight elevators 5,000.00 5. Car elevators 5,000.00 d. Boilers, per KW 1. Up to 7.5 KW 500.00 2. Above 7.5 KW to 22 KW 700.00 3. Above 22 KW to 37 KW 900.00 4. Above 37 KW to 52 KW 1,200.00 5. Above 52 KW to 67 KW 1,400.00 6. Above 67 KW to 74 KW 1,600.00 7. Every KW or fraction thereof above 74 KW 5.00 NOTE: i. Boiler rating shall be computed on the basis of 1 sq.m. of heating surface for 1 Boiler KW ii. Steam from this boiler used to propel any prime mover is exempted from fees iii. Steam Engines/Turbines/etc. propelled from geothermal source will use the same schedule of fees above e. Pressurized water heaters, per unit 200.00 f. Water pump and sewage pumps for commercial/industrial use per KW or fraction thereof 60.00 g. Automatic fire sprinkler system, per sprinkler head 4.00 h. Diesel/gasoline ICE, steam, gas turbine/engine hydro, nuclear or solar generating unit and the like, per KW 1. Every KW up to 50 KW 25.00 2. Above 50 KW to 100 KW 20.00 3. Every KW above 100 KW 3.00 i. Compressed air, vacuum, commercial, institutional and/or industrial gases, per outlet 20.00 j. Power piping for gas/steam/etc., per lineal meter or fraction thereof or per cu.m. or fraction thereof whichever is higher 4.00 k. Other internal combustion engines, including cranes, forklifts, loader, pumps, mixers, compressors and the like, not registered with the LTO, per KW: 1. Up to 50 KW 10.00 2. Above 50 KW to 100 KW 12.00 3. Every KW above 100 KW or fraction thereof 3.00 l. Pressure vessels, per cu.m. or fraction thereof 60.00 m. Other machinery/equipment for commercial/industrial/institutional use not elsewhere specified per KW or fraction thereof 60.00 n. Pneumatic tubes, conveyors, monorails for materials handling and addition to existing supply and/or exhaust duct works and the like per lineal meter or fraction thereof 10.00 6. Plumbing Fees: Particulars Amount of Fee (in PhP) a. Installation fees, one (1) unit composed of one (1) water closet, two (2) floor drain, one (1) lavatory, one (1) sink with ordinary trap, three (3) faucets and one (1) shower head. A partial part thereof shall be charged as that of the cost of the whole unit. 20.00 b. Every fixture in excess of one unit: 1. Each water closet 7.00 2. Each floor drain 3.00 3. Each sink 3.00 4. Each lavatory 7.00 5. Each faucet 2.00 6. Each water head 2.00 c. Special plumbing fixtures: 1. Each slope sink 7.00 2. Each urinal 4.00 3. Each bath trap 7.00 4. Each grease trap 7.00 5. Each garage trap 7.00 6. Each bidet 4.00 7. Each dental cuspidor 4.00 8. Each gas fired water heater 4.00 9. Each drinking fountain 2.00 10. Each bar or soda fountain sink 4.00 11. Each laundry sink 4.00 12. Each lavatory sink 4.00 13. Each fixed-type sterilizer 2.00 d. Each water meter 2.00 1. 12 to 25 mm 8.00 2. Above 25 mm 10.00 e. Construction of septic tank, applicable in all groups 1. Up to 5 cu.m. of digestion chamber 24.00 2. Every cu.m. or fraction thereof in excess of 5 cu.m. 7.00 7. Electronic Fees: Particulars Amount of Fee (in PhP) a. Central Office Switching equipment, remote switching units, concentrators, cordless/wireless telephone and communication systems. Intercommunication system and other types of switching/routing/distribution/equipment used for voice, data image, text, facsimile, internet service, cellular, paging and other types/forms of wired or wireless communications 2.40/port b. Broadcast station for radio and TV for both commercial and training purposes. CATV headed transmitting/receiving/relay radio and broadcasting communications centers, switching centers, control centers, operations and/or maintenance centers, call center cell sites, equipment silos/shelters and other similar location/structures used for electronics and communications services including those used for navigational aids radar, telemetry tests and measurements, global positioning and personnel/vehicle location 1,000.00/location c. Automated teller machines ticketing, vending and other types of electronics dispense machines, telephone booths, pay phones, coin changers, location or direction-finding systems. Navigational equipment used for land, aeronautical or maritime applications, photography and reproduction machines, x-ray, scanners, ultrasound and other apparatus/equipment used for medical, biomedical, laboratory and testing purposes and other similar electronic or electronically-controlled apparatus or devices. Whether located indoors or outdoors 10.00/unit d. Electronics and communications outlets used for connection and termination of voice, data, computer (including work stations, servers, routers, etc.) audio, video or any form of electronic and communications services, irrespective of whether a user terminal is connected 2.40/outlet e. Station/terminal/control point/port/central or remote panels/outlets for security and alarm systems (including watchman system, burglar alarms, intrusion detection systems. Lighting controls, monitoring and surveillance systems, sensors, detectors, parking systems, smoke detectors, etc.), sound reinforcements/background, music/paging/conference systems and the like, CATV/MATV/CCTV and off air television, electronically-controlled conveyance systems, building automation management systems and similar types of electronic or electronically-controlled installations whether a user terminal is connected 2.40/termination f. Studios, auditorium, theatres and similar structures for radio and TV broadcast, recording, audio/video reproduction/simulation and similar activities 1,000.00/location g. Antenna towers/masts or other structures for installation of any electronics and/or communications transmission/reception 1,000.00/structure h. Electronic or electronically-controlled indoor and outdoor signages and display systems, including TV monitors, multimedia signs, etc. 50.00/unit i. Poles and attachment: 1. Per pole (to be paid by pole owner) 20.00 2. Per attachment (to be paid by any entity who attaches to the pole of others) 20.00 j. Other types of electronic or electronically-controlled device, apparatus, equipment, instrument or units not specifically identified above 50.00/unit 8. Accessories of the Building/Structure Fees: Particulars Amount of Fee (in PhP) a. All parts of the building which are open on two (2) or more sides, such as balconies, terraces, lanais and the like, shall be charged 50% of the rate of the principal building of which they are a part b. Buildings with the height of more than 8.0 meters shall be charged an additional fee of twenty-five centavos (P0.25) per cu.m. above 8.0 meters. The height shall be measured from the ground level up to the bottom of the roof slab or the top of girts, whichever applies c. Bank and records vaults with interior volume up to 20 cu.m. 20.00 1. In excess of 20 cu.m. 8.00 d. Swimming pools, per cu.m. or fraction thereof 1. Group A residential 3.00 2. Commercial/Industrial Groups B, E, F, G 36.00 3. Social/recreational/institutional Groups C, D, H, I 24.00 4. Swimming pools improvised from local indigenous Materials such as rocks, stones and/or boulders and with plain cement, flooring shall be charged 50% of the above rates 5. Swimming pool shower rooms/locker rooms 5.a. Per unit or fraction thereof 60.00 5.b. Residential Group A 6.00 5.c. Group B, E, F, G 18.00 5.d. Group C, D, H 12.00 e. Construction of firewalls separate from the building 1. Per sq.m. or fraction thereof 3.00 2. Provided that the minimum fee shall be 48.00 f. Construction/erection of towers including Radio and TV towers, water tanks, supporting structures and the like: Use or character of occupancy Self-Supporting (in PhP) Trilon Guyed (in PhP) 1. Single detached dwelling unit 500.00 150.00 2. Commercial/Industrial (Groups B, E, F, G) up to 10 m. in height 2,400.00 240.00 2.a. Every meter or fraction thereof in excess of 10 m. 120.00 12.00 3. Educational/recreational/institutional (Groups C, D, H, I) up to 10 m. in height 1,800.00 120.00 3.a. Every meter or fraction thereof in excess of 10 m. 120.00 12.00 g. Storage silos, up to 10 m. in height 1. Every meter of fraction thereof in excess of 10 m. 2,400.00 2. Silos with platforms or floors shall be charged an additional fee 150.00 h. Construction of smokestacks and chimneys for commercial/industrial use, Groups B, E, F and G 1. Smokestacks up to 10 m. in height, measured from the base 240.00 1.a. Every meter or fraction thereof in excess of 10 m. 12.00 2. Chimney up to 10 m. in height measured from the base 48.00 2.a. Every meter or fraction thereof in excess of 10 m. 2.00 i. Construction of commercial/industrial fixed ovens per sq.m. or fraction thereof of interior floor area 48.00 j. Construction of industrial kiln/furnace, per cu.m. or fraction thereof of volume 12.00 k. Construction of reinforced concrete or steel tanks or above ground Groups A & B up to 2.0 cu.m. 12.00 1. Every cu.m. or fraction thereof in excess of 2.0 cu.m. 12.00 2. For all groups other than Groups A & B up to 10.0 cu.m. 480.00 2.a. Every cu.m. or faction thereof in excess of 10.0 cu.m. 24.00 l. Construction of water and waste water treatment tanks (including Cisterns, sedimentation and chemical treatment tanks) per cu.m. of volume 7.00 m. Construction of reinforced concrete or steel tanks except for commercial/industrial use: 1. Above ground, up to 10 cu.m. 480.00 1.a. Every cu.m. or fraction thereof in excess of 10 cu.m. 480.00 2. Underground up to 20 cu.m. 540.00 2.a. Every cu.m. or fraction thereof in excess of 10 cu.m. 24.00 n. Pull outs and reinstallation of commercial/industrial steel tanks: 1. Underground, per cu.m. or fraction thereof of excavation 3.00 2. Saddle of trestle mounted horizontal tanks per cu.m. or fraction thereof of volume of tank 3.00 2.a. Reinstallation of vertical storage tanks shall be the same as new constructed fees o. Booths, Kiosks, Platforms, stages and the like, per sq.m. or fraction thereof of floor area 1. Construction of permanent type 10.00 2. Construction of temporary type 5.00 3. Inspection knock down temporary type, per unit 24.00 p. Construction of buildings and other accessory structures within cemeteries and memorial parks 1. Tombs, per sq.m. of covered ground 5.00 2. Semi-enclosed, mausoleums whether canopied or not, per sq.m. of built-up area 5.00 3. Totally enclosed mausoleums, per sq.m. of floor area 12.00 4. Columbarium, per sq.m. 18.00 9. Accessory Fees: Particulars Amount of Fee (in PhP) a. Establishment of line and grade, all sides fronting or abutting the streets, esteros, rivers and creeks, first 10 m 24.00 1. Every meter or fraction thereof in excess of 10 m. 2.40 b. Ground preparation and excavation permit fee 1. While the application for building permit is still being processed the Building Official may issue Ground Preparation and Excavation Permit (GP & EP) for foundation subject to verification inspection and review by the Line and Grade section of the inspection and enforcement division to determine compliance to the line and grade, setbacks, yard/easement and parking requirements. 1.a. Inspection and Verification Fee 200.00 1.b. Per cu.m. of excavation 3.00 1.c. Issuance of GP & EP (valid only for 30 days) or suspended upon issuance of building permit 50.00 1.d. Per cu.m. of excavation for foundation and basement 4.00 1.e. Excavation other than foundation of buildings/structures to public areas as permitted per sq.m. or fraction thereof of footing or foundation encroachment 3.00 1.f. Encroachment of footings/foundations of buildings/structures to public areas as permitted, per square meter or fraction thereof of footing or foundation encroachment 250.00 c. Fencing Fees 1. Made of masonry, metal, concrete up to 1.8 m. in height, per linear meter or fraction thereof 3.00 2. In excess of 1.8 m. in height, per linear meter or fraction thereof 4.00 3. Made of indigenous materials, barbed/chicken or hog wires per linear meter 2.40 d. Construction of pavements, up to 20 sq.m. 24.00 e. In excess of 20% or fraction thereof of paved areas intended for Commercial/industrial/institutional use, such as parking and sidewalk areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts and the like 3.00 f. Use of streets and sidewalks enclosures and occupancy up to 20 sq.m. per calendar months 240.00 1. Every sq.m or fraction thereof in excess of 20 sq.m. 12.00 g. Erection of scaffolding occupying public areas, per calendar month 1. Up to 10 meters in length 150.00 2. Every linear meter or fraction thereof in excess of 10 m. 15.00 h. Sign Fees 1. Erection and anchorage of display surface up to sq.m. of signboard area 120.00 1.a. Every sq.m. or fraction thereof in excess of 4 sq.m. 24.00 2. Installation fees, per sq.m. or fraction thereof of display surface Type of Sign Display Business Signs (in PhP) Advertising Signs (in PhP) Neon 36.00 52.00 Illuminated 24.00 36.00 Others 15.00 24.00 Painted On 9.60 18.00 Annual Renewal Fee, per sq.m. of display surface or fraction thereof: Type of Sign Display Business Signs (in PhP) Advertising Signs (in PhP) Neon 36.00; minimum fee shall be 124.00 46.00; minimum fee shall be 200.00 Illuminated 18.00; minimum fee shall be 72.00 38.00; minimum fee shall be 150.00 Others 12.00; minimum fee shall be 40.00 20.00; minimum fee shall be 110.00 Painted On 8.00; minimum fee shall be 30.00 12.00; minimum fee shall be 100.00 i. Repairs Fee 1. Alteration/renovation/improvement on vertical dimensions of buildings/structures in sq.m., such as facades, exterior and interior walls, shall be assessed in accordance with the following rate for All Groups 5.00 2. Alteration/Renovation/improvement on horizontal dimensions of buildings/structures in sq.m., such as floorings ceilings and roofing shall be assessed in accordance with the following rate for All Groups 5.00 3. Repairs on buildings/structures in all groups costing more than Five Thousand (5,000) shall be charged 1% of the detailed repair cost (itemized original materials to be replaced with the same or new substitute and labor) j. Raising of buildings/structures fees 1. Assessment of fees for raising of any buildings/structures shall be based on the new usable area generated (Refer to Article O, Item No. 3, whichever group applies) k. Demolition/moving of buildings/structures fees, per sq.m. of area or dimension involved 1. Building in all groups per sq.m. floor area 3.00 2. Building systems/frames or portion thereof per sq.m. per vertical or horizontal dimensions including fences 4.00 3. Structures of up to 10 m. in height 800.00 3.a. Every meter or fraction thereof in excess of 10 m. 50.00 4. Appendage of up to 3 cu.m. per unit 50.00 4.a. Every meter or fraction thereof in excess of 3 cu.m. 50.00 5. Moving fee per sq.m. of area of building/structure to be moved 3.00 10. Certificate of Use or Occupancy (Refer to Article O, Item No. 2) Particulars Amount of Fee (in PhP) a. Divisions A1 and A2 Buildings (Refer to Article O, Item No. 2) 1. Costing up to P150,000.00 100.00 2. Costing more than 150,000 up to 400,000 200.00 3. Costing more than 400,000 up to 850,000 400.00 4. Costing more than 850,000 up to 1,200,000 800.00 5. Every million or portion thereof in excess of 1,200,000 1,000.00 b. Divisions B-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/ and I-1 Buildings (Refer to Article O, Item No. 2) 1. Costing up to P150,000.00 200.00 2. Costing more than 150,000 up to 400,000 400.00 3. Costing more than 400,000 up to 850,000 480.00 4. Costing more than 850,000 up to 1,200,000 1,000.00 5. Every million or portion thereof in excess of 1,200,000 1,000.00 c. Divisions C-1, 2/D-1, 2, 3 Buildings (Refer to Article O, Item No. 2) 1. Costing up to P150,000.00 150.00 2. Costing more than 150,000 up to 400,000 250.00 3. Costing more than 400,000 up to 850,000 600.00 4. Costing more than 850,000 up to 1,200,000 900.00 5. Every million or portion thereof in excess of 1,200,000 900.00 d. Division J-1 Buildings/Structures (Refer to Article O, Item No. 3) 1. With floor area up to 20 sq.m. 50.00 2. With floor area above 20 sq.m. up to 500 sq.m. 240.00 3. With floor area above 500 sq.m. up to 1,000 sq.m. 360.00 4. With floor area above 1,000 sq.m. up to 5,000 sq.m. 480.00 5. With floor area above 5,000 sq.m. up to 10,000 sq.m. 200.00 6. With floor area above 10,000 sq.m. 2,400.00 e. Division J-2 Structures 1. Garages/carports, balconies, terraces, lanais and the like; 50% of the rate of the principal building of which they are accessories 2. Aviaries, aquariums, zoo structures and the like, the same rate as above 3. Towers such as for radio and TV transmission, cell site, sign (ground or roof type) and water tank supporting structures and the like in any location shall be imposed fees as follows: 3.a. First 10 m. of height from the ground 800.00 3.b. Every meter or fraction thereof in excess of 10 m. 50.00 f. Change in use/occupancy per sq.m. or fraction thereof (Refer to Article O, Item No. 3) 5.00 11. Annual Inspection Fees Particulars Amount of Fee (in PhP) a. Division A-1 and A-2 1. Single and detached dwelling unit and duplexes are not subject to annual inspection 2. If the owner request inspection the fee for each of the service enumerated below is: 120.00 Land use conformity Architectural presentability Structural stability Sanitary and health requirements Fire resistive requirements b. Divisions B-1/D-1, 2, 3/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/ and I-1, Commercial, Industrial, Institutional Building and appendages shall be assessed are as follows: 1. Appendages up to 3 cu.m./unit 150.00 2. Floor area up to 100 sq.m. 120.00 3. Above 100 sq.m. to 200 sq.m. 240.00 4. Above 200 sq.m. to 350 sq.m. 480.00 5. Above 350 sq.m. to 500 sq.m. 720.00 6. Above 500 sq.m. to 750 sq.m. 960.00 7. Above 750 sq.m. to 1,000 sq.m. 1,200.00 8. Every square meter in excess of 1,000 sq.m. 1.20 c. Divisions C-1, 2, Amusement Houses, gymnasia and the like: 1. First class cinematographs or theaters 1,200.00 2. Second class cinematographs or theaters 720.00 3. Third class cinematographs or theaters 520.00 4. Grandstand/Bleacher, gymnasia and the like 720.00 d. Annual plumbing inspection fee, each plumbing unit (Refer to Article O, Item No. 6) 60.00 e. Electrical Inspection Fee 1. A one-time electric, inspection fee is equivalent to 10% of total electrical permit fee shall be charged to cover all inspection trips during construction f. Annual Mechanical Inspection 1. Refrigeration and ice plant, per ton 1.a. Up to 100 tons capacity 25.00 1.b. Above 100 tons up to 150 tons 20.00 1.c. Above 150 tons up to 300 tons 15.00 1.d. Above 300 tons up to 500 tons 10.00 1.e. Every ton or fraction thereof in excess of 500 tons 5.00 2. Mechanical ventilation per unit, per KW 2.a. Up to 1 KW 10.00 2.b. Above 1 KW up to 7.5 KW 50.00 2.c. Every KW above 7.5 KW 20.00 3. Escalator and moving walks; funiculars and the like 3.a. Escalator and moving walks, per unit 120.00 3.b. Funiculars, per KW or fraction thereof 50.00 3.c. Per linear meter or fraction thereof of travel 10.00 3.d. Cable car, per KW or fraction thereof 25.00 3.e. Per linear meter of travel 2.00 4. Elevators, per unit 4.a. Motor driven dumbwaiters 50.00 4.b. Construction elevators for materials 400.00 4.c. Passengers elevators 500.00 4.d. Freight elevators 400.00 4.e. Car elevators 500.00 5. Boilers, per unit 5.a. Up to 7.5 KW 400.00 5.b. Above 7.5 KW to 22 KW 550.00 5.c. Above 22 KW to 37 KW 600.00 5.d. Above 37 KW to 52 KW 650.00 5.e. Above 52 KW to 67 KW 800.00 5.f. Above 67 KW to 74 KW 900.00 5.g. Every KW or fraction thereof above 74 KW 4.00 6. Pressurized water heaters, per unit 120.00 7. Automatic Fire extinguisher, per sprinkler head 2.00 8. Water pump and sewage pumps for commercial/industrial purposes per KW 8.a. Up to 5 KW 55.00 8.b. Above 5 KW to 10 KW 90.00 8.c. Every KW or fraction thereof above 10 KW 2.00 9. Diesel/gasoline Internal Combustion Engine, steam/gas turbine/engine hydro, nuclear or solar generating units and the like, per KW 9.a. Per KW up to 50 KW 15.00 9.b. Above 50 KW to 100 KW 10.00 9.c. Every KW above 100 KW 2.40 10. Compressed air, vacuum, commercial, institutional and/or industrial gases, per outlet 10.00 11. Power piping for gas/steam/etc., per linear meter or fraction thereof or per cu.m. or fraction thereof whichever is higher 2.00 12. Other internal combustion engines, including cranes, forklifts, loader, mixers, compressors and the like 12.a. Per unit up to 10 KW 100.00 12.b. Every KW above 10 KW or fraction thereof 3.00 13. Pressure vessels, per cu. m. or fraction thereof 40.00 14. Other machinery/equipment for commercial/industrial/ institutional use not elsewhere specified, per KW 14.a. Up to 1/2 KW 8.00 14.b. Above 1/2 KW to 1 KW 23.00 14.c. Above 1 KW to 3 KW 39.00 14.d. Above 3 KW to 5 KW 55.00 14.e. Above 5 KW to 10 KW 80.00 14.f. Every KW above 10 KW or fraction thereof 4.00 15. Pneumatic tubes, conveyors, monorails for materials handling per linear meter or fraction thereof 2.40 16. Weighing scale structure, per ton or fraction thereof 30.00 17. Testing calibration of pressure gauge, per unit 24.00 17.a. Each gas meter, tested, proved and sealed, per gas meter 30.00 18. Every mechanical ride inspection, etc. used in amusement center for fair such as Ferris Wheel and the like, per unit 30.00 g. Annual Electronics Inspection Fee shall be the same at Section 7 of this Schedule 12. Other Charges: Particulars Amount of Fee (in PhP) 1. Certified True Copy of Building Permit 100.00 2. Certified True Copy of Use/Occupancy Permit 100.00 3. Issuance of Certificate of Damage 100.00 4. Certified True Copy of Certificate of Damage 100.00 5. Certified True Copy of Electrical Certificate 100.00 6. Issuance of Certificate of Gas Meter Installation 100.00 7. Certified True Copy of Certificate of Operation 100.00 8. Other Certifications 100.00 Note: The specifications of the gas meter shall be as follows: Manufacturer, Serial Number, Gas Type, Meter Classification/Model, Maximum Allowable Operating Pressure-psi (kPa), Hub Size-mm (inch), capacity-m 3 /hr. per (ft 3 /hr) SECTION 4O.03. Time of Payment . The fees specified under this article shall be paid to the Municipal Treasurer's Office upon application for a building permit from the Municipal Building Official. SECTION 4O.04. Accrual of Proceeds . The proceeds from building permit fees shall accrue to the general fund of this municipality. SECTION 4O.05. Administrative Provisions . The application for a building permit shall be in writing and on the prescribed form with the Office of the Building Official. Every application shall provide at least the following information: (a) Description of the work to be covered by the permit applied for; TaCEHA (b) Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT/OCT/TD and/or copy of the contract of lease or authority to construct over the lot if applicant is not the registered owner; (c) The use or occupancy for which the proposed work is intended; (d) Locational Clearance from the Zoning Administrator; (e) Estimated cost of the proposed work. To be submitted together with such application are at least five sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans and by a licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Building Official under the Building Code. SECTION 4O.06. Penalty . Any violation of the provision of this article shall be punished by a fine of not more than Five Hundred Pesos (P500.00) or imprisonment of not more than two (2) months, or both at the discretion of the Court. Provided, that notwithstanding the imposition of fine and imprisonment, the offender shall be further required to secure the necessary building permit and to pay the corresponding fees thereof or as required by existing ordinances; Provided further, that in case the construction of the building or structure is not in conformity with existing regulations, the offender shall be required to remove or demolish the said building or structure within reasonable period upon receipt of the order of demolition; and Provided, finally that upon failure to remove or demolish the said building or structure, the Municipal Mayor or his duly authorized representative shall undertake such removal or demolition at the expense of the offender. ARTICLE P Permit Fee for the Storage of Flammable and Combustible Materials SECTION 4P.01. Imposition of Fees . There shall be collected an annual permit fee, Educational Support Program Fee (ESPF) and Drainage Maintenance Fee (DMF) for the storage of combustible materials at the rates as follows: Particulars Annual Permit Fee (in PhP) ESPF (in PhP) DMF (in PhP) a. Storage of gasoline, diesel, kerosene and other similar flammable products: 500 to 2,000 liters 550.00 50.00 25.00 2,001 to 5,000 liters 1,100.00 100.00 50.00 5,001 to 20,000 liters 2,200.00 200.00 100.00 20,001 to 50,000 liters 3,300.00 300.00 150.00 50,001 to 100,000 liters 4,400.00 400.00 200.00 Over 100,000 liters 5,500.00 500.00 250.00 b. Storage of Cinematographic film 1,100.00 100.00 50.00 c. Storage of celluloid 1,100.00 100.00 50.00 d. Storage of calcium carbide 1.) Less than 50 cases 1,000.00 100.00 50.00 2.) 51 to 99 cases 2,000.00 300.00 150.00 3.) Over 100 cases 3,000.00 500.00 250.00 e. Storage of tar, resin and similar materials 1.) Less than 1,000 kls. 2,200.00 200.00 100.00 2.) 1,001 to 2,500 kls. 3,300.00 300.00 150.00 3.) 2,501 to 5,000 kls. 4,400.00 400.00 200.00 4.) Over 5,000 kls. 5,500.00 500.00 250.00 f. Storage of coal deposits 1.) Below 100 tons 3,300.00 300.00 250.00 2.) Over 100 tons 5,500.00 500.00 250.00 g. Storage of combustible and explosive products 5,500.00 500.00 250.00 h. Storage of shredded combustible materials such as wood shaving, excelsior (kusot), sawdust, kapok, straw, hay, combustible loose fibers: cotton waste, (estopa) sisal, oakum, rice hulls, corn cobs, coffee shells, baggasse and other similar combustible shavings and fine materials: 1) From 0.25 to 3 (cu.m.) 500.00 100.00 50.00 2) Over 3 to 14 (cu.m.) 1,000.00 200.00 75.00 3) Over 14 to 28 (cu.m.) 1,500.00 300.00 100.00 4) Over 28 to 70 (cu.m.) 2,000.00 400.00 125.00 5) Over 70 to 80 (cu.m.) 3,000.00 500.00 150.00 6) Over 80 to 90 (cu.m.) 4,000.00 600.00 175.00 7) Over 90 to 100 (cu.m.) 5,000.00 700.00 200.00 For every 3 (cu.m.) or fraction thereof in excess of 100 (cu.m.) 1,000.00 800.00 225.00 i. Storage of Flammable Gases (LPG) 1) 200 kgs. and below. 500.00 100.00 50.00 2) 201 to 2,000 kgs. 600.00 200.00 75.00 3) 2,001 to 8,000 kgs. 700.00 300.00 100.00 4) 8,001 to 20,000 kgs. 800.00 400.00 125.00 5) 20,001 to 200,000 kgs. 900.00 500.00 150.00 6) 200,001 to 400,000 kgs. 1,000.00 600.00 175.00 7) For every 1,000 kgs. or fraction thereof in excess of 400,000 kgs. 1,000.00 700.00 200.00 j. Substance not mentioned above 5,500.00 500.00 250.00 SECTION 4P.02. Time of Payment . The fees imposed in this Article shall be paid to the Municipal Treasurer's Office upon application for his permit with the Mayor to store the aforementioned substances. SECTION 4P.03. Administrative Provisions . (a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substance without securing a permit thereof. Gasoline or naptha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. acHTIC (b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefor. ARTICLE Q Permit and Inspection Fee on Machineries and Engines SECTION 4Q.01. Imposition of Fees . There shall be imposed a permit and inspection fee upon application and every year thereafter on internal combustion engines generators and other machines in accordance with the following schedules: Particulars Amount of Fee (in PhP) a. Internal combustible engines: 1. 3 HP and below 200.00 2. 5 HP and below but not lower than 3 HP 300.00 3. 10 HP and below but not lower than 5 HP 400.00 4. 14 HP and below but not lower than 10 HP 600.00 5. Above 15 HP 1,500.00 b. Other Stationery engines or machines: 1. 3 HP and below 200.00 2. 5 HP and below but not lower than 3 HP 300.00 3. 10 HP and below but not lower than 5 HP 400.00 4. 14 HP and below but not lower than 10 HP 600.00 5. Above 15 HP 1,500.00 c. Electrical generators and other machine propelled by electric motors will be levied the same rates found in subsection A and B. SECTION 4Q.02. Time of Payment . The annual fee imposed in this article shall be paid to the Municipal Treasurer's Office upon application of the Permit with the Municipal Mayor's Office but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within the first twenty (20) days of January. SECTION 4Q.03. Administrative Provision . No engine or machine mentioned above shall be installed or operated within the territorial limits of this municipality without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this article. ARTICLE R Zoning/Locational Clearance and Related Fees SECTION 4R.01. Imposition of Fees . There shall be collected Zoning/Locational Clearance fees at rates fixed by and in accordance with the applicable rules and regulations prescribed by the Housing and Land Use Regulatory Board (HLURB). I. Zoning/Locational Clearance Particulars Amount of Fee (in PhP) a. Single Residential structure attached or detached 1. P100,000.00 and below 240.00 2. Over P100,000.00 & P200,000.00 480.00 3. Over P200,000.00 600.00 + 1/10 of 1% in excess of P200,000.00 b. Apartment/Townhouses 1. P500,000.00 and below 1,200.00 2. Over P500,000.00 to P2 Million 1,800.00 3. Over P2 Million 3,000.00 + 1/10 of 1% of cost in excess of P2 Million regardless of the numbers of doors c. Dormitories 1. P2 Million and below 3,000.00 2. Over P2 Million 3,000.00 + 1/10 of 1% of the cost in excess of 2 Million regardless of the numbers of doors d. Institutional Buildings Project cost of which is: 1. P2 Million and below 2,400.00 2. Over P2 Million 2,400.00 + 1/10 of 1% of cost in excess of P2 Million e. Commercial, Industrial and Agro-Industrial Project cost of which is: 1. Below P100,000.00 1,200.00 2. Over P100,000.00-P500,000.00 1,800.00 3. Over P500,000.00-P1 Million 2,400.00 4. Over P1 Million-P2 Million 3,600.00 5. Over P2 Million 6,000.00 + 1/10 of 1% of cost in excess of P2 Million f. Special Uses/Special Projects (Gasoline station, cell sites, slaughter house, treatment plant, etc.; Additional requirements [DOE Clearance, Cert. of Non-Coverage]) 1. Below P2 Million 6,000.00 2. Over P2 Million 6,000.00 + 1/10 of 1% of cost in excess of P2 Million g. Alteration/Expansion (Affected areas/cost only) Same as Original Application II. Subdivision and Condominium Projects (under PD 957) Particulars Amount of Fee (in PhP) a. Approval of Subdivision Plan (Including Townhouses) 1. Preliminary approval and Locational Clearance (PALC)/Preliminary Subdivision 300.00/ha. or fraction thereof - Inspection Fee 1,200.00/ha. regardless of density 2. Final approval and Development Permit 2,400.00/ha. regardless of density - Additional fee on Floor Area of houses and building sold with lot 2.40/sq.m. - Inspection fee (Not applicable for projects already inspected for PALC Application) 1,200.00/ha. regardless of density 3. Alteration of Plan (Affected areas only) Same as Final Approval and Development Permit 4. Certificate of Registration Processing Fee 2,400.00 5. Certificate of Completion - Certificate Fee 180.00 - Processing Fee 2,400.00/ha. regardless of density - Zoning Certificate 100.00 6. Extension of Time to Develop 420.00 - Inspection Fee (affected/unfinished areas only) 1,200.00/ha. regardless of density b. Approval of Condominium Project (Final Approval and Development Permit) 1. Processing Fee a. Land Area 6.00/sq.m. b. Number of Floors 240.00/floor c. Building Areas 4.80/sq.m. - Inspection Fee 14.40/sq.m. of GFA 2. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 3. Conversion (affected areas only) Same as Final Approval and Development Permit 4. Certificate of Registration - Processing Fee 2,400.00 5. Extension of Time to Develop - Processing Fee 420.00 - Inspection Fee (affected/unfinished areas only) 14.40/sq.m. of GFA 6. Certificate of Completion - Certificate Fee 180.00 - Processing Fee 14.40/sq.m. of GFA c. Projects under BP 220 1. Subdivision a. Preliminary Approval and Locational Clearance 1. Socialized Housing 75.00/ha. 2. Economic Housing 180.00/ha. * Inspection Fee 1. Socialized Housing 200.00/ha. 2. Economic Housing 600.00/ha. b. Final Approval and Development Permit * Processing Fee 1. Socialized Housing 500.00/ha. 2. Economic Housing 1,200.00/ha. * Inspection Fee 1. Socialized Housing 200.00/ha. 2. Economic Housing 600.00/ha. (Projects already inspected for PALC application may not be charged inspection fee) c. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit d. Building Permit (Floor area of Housing unit) 6.00/sq.m. e. Certificate of Registration * Application Fee 1. Socialized Housing 350.00 2. Economic Housing 600.00 f. Extension of Time to Develop * Filing Fee 1. Socialized Housing 350.00 2. Economic Housing 350.00 * Inspection Fee (affected/unfinished areas only) 1. Socialized Housing 200.00/ha. 2. Economic Housing 500.00/ha. g. Certificate of Completion * Certificate Fee 1. Socialized Housing 150.00 2. Economic Housing 180.00 * Processing Fee 1. Socialized Housing 200.00/ha. 2. Economic Housing 600.00/ha. h. Occupancy Permit 2.40/sq.m. * Inspection Fee (saleable floor area of the housing unit) 1. Socialized Housing 5.00/sq.m. 2. Economic Housing 6.00/sq.m. 2. Condominium a. Preliminary Approval and Locational Clearance 600.00 b. Final approval and Development Permit a. Total Area 6.00/sq.m. b. Number of Floor 120.00/floor c. Building Area 2.40/sq.m. of GFA - Inspection Fee 2.40/sq.m. of GFA c. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit d. Certificate of Registration 600.00 e. Extension of Time to Develop 420.00 - Inspection Fee (FA x P2 x % of remaining development cost) 2.40/sq.m. of saleable unit f. Certificate of Completion - Certificate Fee 180.00 - Processing Fee 3.60/sq.m. of GFA d. Approval of Industrial/Commercial Subdivision 1. Preliminary Approval and Locational Clearance 360.00/ha. - Inspection Fee 1,200.00/ha. regardless of location 2. Final Approval and Development Permit 6,000.00/ha. regardless of location - Inspection Fee 1,200.00/ha. regardless of location (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 4. Certificate of Registration 2,400.00 5. Extension of Time to Develop 420.00 - Inspection Fee 1,200.00/ha. 6. Certificate of Completion a. Industrial 420.00/ha. regardless of location b. Commercial 600.00/ha. regardless of location e. Approval of Farm Lot Subdivision 1. Preliminary Approval and Locational Clearance 240.00/ha. - Inspection Fee 600.00/ha. 2. Final Approval and Development 1,200.00/ha. - Inspection Fee 600.00/ha. (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 4. Certification or Registration 2,400.00 5. Extension of Time to Develop 420.00/ha. - Inspection Fee (affected/unfinished areas only) 1,200.00/ha. 6. Certificate of Completion - Certificate Fee 180.00/ha. - Processing Fee 1,200.00/ha. f. Approval of Memorial Park/Cemetery Project/Columbarium 1. Preliminary Approval and Locational Clearance a. Memorial Projects 600.00/ha. b. Cemeteries 240.00/ha. c. Columbarium 3,000.00/ha. * Inspection Fee 1. Memorial Projects 1,200.00/ha. 2. Cemeteries 600.00/ha. 3. Columbarium 14.40/sq.m. of GFA 2. Final Approval and Development Permit a. Memorial Projects 2.40/sq.m. b. Cemeteries 1.20/sq.m. c. Columbarium 240.00/floor 4.80/sq.m. of GFA 6.00/sq.m. of Land Area * Inspection Fee (Projects already inspected for PALC application may not be charged inspection fee) 1. Memorial Projects 1,200.00/ha. 2. Cemeteries 600.00/ha. 3. Columbarium 14.40/sq.m. of GFA 3. Alteration Fee Same as Final Approval and Development Permit 4. Certificate of Registration 2,400.00 5. Extension of Time to Develop 420.00 * Inspection Fee (affected areas only) a. Memorial Projects 1,200.00/ha. b. Cemeteries 600.00/ha. c. Columbarium 14.40/sq.m. of the remaining GFA 6. Certificate of Completion * Certificate Fee 180.00 * Processing Fee a. Memorial Projects 1,200.00/ha. b. Cemeteries 600.00/ha. c. Columbarium 4.80/sq.m. of GFA g. Other Transactions/Certifications 1. Application/Request for: a. Advertisement Approval 600.00 b. Cancellation/Reduction of Performance Bond 2,400.00 c. Lifting of Suspended License to Sell 2,400.00 d. Exemption from Cease and Desist Order 180.00 e. Clearance to Mortgage 1,200.00 f. Lifting of Cease and Desist Order 2,400.00 g. Change of Name/Ownership 1,200.00 h. Voluntary Cancellation of CR/License to Sell 1,200.00 i. Revalidation/Renewal of Permit (Condominium) 50% of assessed current processing fee 2. Other Certifications a. Zoning Certifications 600.00/ha. b. Certification of Town Plan/Zoning Ordinance Approval 180.00 c. Certification of New Rights/Sales 180.00 d. Certificate of Registration (form) 180.00 e. Certificate of Creditable Withholding Tax (Max. of 5 lots/Certificate) 180.00 g. Others, to include: 1. Availability to Records/Public Request 240.00 2. Certificate of No Records of file 240.00 3. Certificate of With or without CR/LS 240.00 4. Certified Xerox copy of documents (report size) - Document of five (5) pages or less 36.00 - Every additional page 3.60 5. Photocopy of Documents 2.40 6. Other not listed above 180.00 h. Registration of Dealers/Brokers/Salesman 1. Dealers/Brokers 600.00 2. Salesman/Agent 240.00 i. Homeowners Association 1. Registration of HOA Examination/Registration - Articles of Incorporation 780.00 - By-Laws 780.00 - Books 240.00 2. Amendments - Articles of Incorporation 600.00 - By-Laws 600.00 3. Dissolution of Homeowners Association 600.00 4. Certification of the new set of Officers 420.00 5. Other Certifications 180.00 - Inspection Fee (CMP Projects) 600.00/ha. j. Legal Fees 1. Filing Fee 1,200.00 2. Additional fee for claims (for refund, damages, attorney's fees, etc.) a. Not more than P20,000.00 144.00 b. More than P20,000.00 but less than P80,000.00 480.00 c. P80,000.00 or more but less than P100,000.00 720.00 d. P100,000.00 or more but less than P150,000.00 1,200.00 e. For each P1,000.00 in excess of 150,000.00 6.00 3. Motion of Reconsideration 500.00 4. Petition of Review 2,400.00 5. Prayer for Cease and Desist Order 1,000.00 6. Pauper-litigants are exempt from payment of legal fees . Those whose gross income is not more than P6,000.00 per month and residing within Metro Manila b. Those whose gross income is not more than P4,000.00 per month and residing outside Metro Manila c. Those who do not own real property 7. Government agencies and its instrumentalities are exempted from paying legal fees 8. Local government and government owned or controlled corporations with or without independent charters are not exempted paying legal fees k. UPLC Legal Research Fee Computation of Legal Research Fee for the University of the Philippines Law Center (UPLR) remains at One Percent (1%) of every fee charged but shall in No Case be Lower than P10.00 l. Research/Service Fee (50% discount for students) 1. a. Photocopy (Maps: Subd/Condo, Plans, presentation size) For Xerox 120.00 b. Hard Copy from diskettes (License to Sell data) - c. Electronic File (License to Sell available data) 600.00/diskette; additional 50.00 for rush job d. Electronic File (Land Use Maps available) - e. Certified True Copy-Map (Land Use Plan) 120.00 2. Sales of forms, Publications etc. a. Proforma Articles of Incorporation and By-Laws For Xerox b. Books and other HLURB Publication 1. CLUP Guidebooks: - Vol. I A Guide to CLUP Preparations 480.00 - Vol. II A Guide to Sectoral Studies 600.00 - Vol. III GIS Cookbook 540.00 - Vol. IV Planning Strategically 240.00 - Vol. V Model Zoning Ordinance For Xerox 2. PD 957 240.00 3. BP 220 240.00 4. Amendments Rules for HOA Registration and Supervision 180.00 5. Framework for Governance for HOA 120.00 6. 2009 Rules for Procedures 120.00 SECTION 4R.02. Time of Payment . The fees in this Article shall be paid by the applicant or his representative to the Municipal Treasurer's Office when zoning/locational clearance is granted. SECTION 4R.03. Penalty . Violations on any of the provisions of this ordinance shall be subject to a fine of Two Thousand Five Hundred (P2,500.00) Pesos and/or imprisonment of not less than fifteen (15) days but not more than thirty (30) days or both at the discretion of the court. ScaCEH SECTION 4R.04. Administrative Provisions . The Municipal Mayor's Office shall administer the provision of this Article and other existing ordinances, executive orders, laws relating to and governing zoning/locational clearance. ARTICLE S Annual Permit Fees for Signage SECTION 4S.01. Imposition of Fees . There shall be collected permit fees on signage display based on the following schedule: Sign Fees Amount of Fee (in PhP) a. Erection and anchorage of display surface, up to 4.0 sq.m. of signboard area 120.00 - Every sq.m. or fraction thereof in excess of 4.0 sq.m. 24.00 b. Installation Fees, per sq.m. or fraction thereof of display surface: Type of Neon Display Business Signs (in PhP) Advertising Signs (in PhP) Neon 36.00 52.00 Illuminated 24.00 36.00 Others 15.00 24.00 Painted-on 9.60 18.00 c. Annual Renewal Fees, per sq.m. of display surface or fraction thereof: Type of Neon Display Business Signs (in PhP) Advertising Signs (in PhP) Neon 36.00, minimum fee shall be 124.00 46.00, minimum fee shall be 200.00 Illuminated 18.00, minimum fee shall be 72.00 38.00, minimum fee shall be 150.00 Others 12.00, minimum fee shall be 40.00 20.00, minimum fee shall be 110.00 Painted-on 8.00, minimum fee shall be 30.00 12.00, minimum fee shall be 100.00 ARTICLE T Permit Fee for Billboards, Signboards, Neon Lights and Outdoor Advertisements (Barangay Taxing Power) SECTION 4T.01. Imposition of Fees . There shall be collected permit fees on Billboards, Signboards, Neon Lights and Outdoor Advertisements based on the following schedule: i. Billboards or signboards for advertisement of business, per square meter or a fraction thereof: (a) Single-faced P20.00 (b) Double-faced P40.00 ii. Billboards or signboards for professional, per square meter or fraction thereof; P100.00 iii. Billboards, sign or advertisements for business and professions painted on any building or structures, or otherwise separated or detached thereof, per square meter thereof, P20.00 iv. Advertisement for business or profession by means of slides in movies payable by the advertisers; P100.00 v. Advertisements by means of vehicles, balloons, kites, etc. per day or fraction thereof P100.00; per week or fraction thereof P200.00; per month or fraction thereof P300.00. If electric or neon lights are used in the advertisements mentioned in paragraphs (i) to (iv), the amount of P20.00 per square meter or fraction thereof shall be added to the above rates. vi. Signs, signboards, billboards, advertisements, including sickouts', streamers, lighted signs and other electronic media posters, privilege panels, store signs, placards, price strips, bunting and the like, belonging to manufacturers or producers, or professionals but displayed at the place where a business or profession is conducted or displayed on delivery or other service and public utility vehicles shall be exempt from such fees or charges provided in paragraphs (i) and (ii) above and from other impositions of the barangay. SECTION 4T.02. Time of Payment . The fees imposed in this Article shall be paid to the Municipal Treasure's Office upon application and every year thereafter. TIEHDC SECTION 4T.03. Penalty . Any violation of the provision of this Article shall be punishable with a fine of not more than Five Hundred (P500.00) Pesos or imprisonment of not more than two (2) months, or both at the discretion of the Court. Provided, that notwithstanding the imposition of fine and imprisonment, the offender shall be further required to secure the necessary permit and to pay the corresponding fees thereof or as required by existing ordinances. ARTICLE U Permit Fee for Temporary Use of Roads, Streets, Sidewalks, Alleys, Patios, Plazas and Playgrounds SECTION 4U.01. Imposition of Fees . Any person that shall temporarily use and/or occupy a road, street, sidewalk, alley, patio, plaza, playground or portion thereof in this municipality in connection with construction works and/or other purposes, shall first secure a permit from the Mayor and pay a fee according to the following schedule: 1) For Construction P100.00/sq.m. per week or fraction thereof 2) Others P50.00/sq.m. per day For wake and other charitable, religious and educational purposes use and/or occupancy no fee shall be collected; provided, that a corresponding permit is first secured from the Municipal Mayor's Office. SECTION 4U.02. Time of Payment . The fee shall be paid to the Municipal Treasurer's Office upon filing of the application for permit with the Municipal Mayor's Office. SECTION 4U.03. Administrative Provisions . The period of occupancy and/or use of the street, sidewalk or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer's Office shall report to the Municipal Treasurer's Office the area occupied for purposes of collecting the fee. SECTION 4U.04. Penalty . Any violation of the provision of this Article shall be punishable with a fine of not more than Five Hundred (P500.00) Pesos or imprisonment of not more than two (2) months, or both at the discretion of the Court. Provided, that notwithstanding the imposition of fine and imprisonment, the offender shall be further required to secure the necessary permit and to pay the corresponding fees thereof or as required by existing ordinances. ARTICLE V Permit Fee for the Conduct of Group Activities SECTION 4V.01. Imposition of Fees . Every person who shall conduct or hold any program, or activity involving the grouping of people within the jurisdiction of this municipality shall obtain a Mayor's permit thereof for every activity and pay to the Municipal Treasurer's Office the corresponding fee in the following schedule: Particulars Amount of Fee (in PhP) a. Public Activities: 1. Street dance and other activities using public places 100.00/day 2. Assembly, Seminars, Conference, Conventions (private and public places) 100.00/day b. Stage Presentations: (Doa Resing, Freedom Park, Health and Wellness Center and Municipal Gymnasium) 1. Stage shows/Vaudeville/Drama 100.00/show 2. Concert, Cultural show, Fashion show, Beauty & popularity contest and Other presentation 100.00/show 3. International Show/Presentation 100.00/show c. Other Activities: 1. Promotional Sales/Product Demonstration 500.00/day 2. Truck/Car/Motorcycle Show 500.00/day 3. Animal Show 100.00/day 4. Car/Motorcycle/Bicycle Competition 100.00/day 5. Athletic Competition/Game 100.00/day 6. Parade/Motorcade/Rally 100.00/day 7. Recoreda for Election 100.00/day 8. Recoreda for Product and Other Purposes 100.00/day 9. Mobile Billboard Advertisement 100.00/day 10. Bingo Socials 500.00/day d. All Other Group Activities not enumerated herein 100.00/day/show SECTION 4V.02. Time of Payment . The fee imposed in this Article shall be paid to the Municipal Treasurer's Office upon the filing of an application for Mayor's Permit. SECTION 4V.03. Exemption . Programs or activities conducted by educational, charitable, religious and governmental institutions, free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 4V.04. Administrative Provision . A copy of every permit issued by the Municipal Mayor's Office shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of this municipality who shall assign Police Officers to the venue of the program or activity to help maintain peace and order. ACcaET SECTION 4V.05. Penalty . Any violation of the provision of this Article shall be punishable with a fine of not more than Five Hundred (P500.00) Pesos or imprisonment of not more than two (2) months, or both at the discretion of the Court. Provided, that notwithstanding the imposition of fine and imprisonment, the offender shall be further required to secure the necessary permit and to pay the corresponding fees thereof or as required by existing ordinances. ARTICLE W Special Mayor's Permit Fee SECTION 4W.01. Imposition of Fees . Every person who shall engage business within the territorial jurisdiction of the municipality shall secure first a Special Mayor's Permit upon payment of One Thousand (1,000.00) pesos at the Municipal Treasurer's Office before engaging business. The Special Mayor's Permit shall be valid until December 31 of the year of issuance. SECTION 4W.02. Penalty . Any violation of the provision of this Article shall be punishable with a fine of not more than Two Thousand (P2,000.00) Pesos or imprisonment of not more than two (2) months, or both at the discretion of the Court. Provided, that notwithstanding the imposition of fine and imprisonment, the offender shall be further required to secure the necessary permit and to pay the corresponding fees thereof or as required by existing ordinances. CHAPTER V Service Fees ARTICLE A Secretary's Fees SECTION 5A.01. Imposition of Fees . There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this municipality: Particulars Amount of Fee (in PhP) a. For every page or fraction thereof including the certification/notation 100.00 b. For each certificate of correctness (with seal of Office) written on the copy or attached thereto 100.00 c. For certifying the official act of the Municipal Mayor 100.00 d. For certified copies of any papers, records or entry of which any person is entitled to demand and receive a copy for any legal purpose 100.00 e. Photocopy or any other copy produced by copying machine per page a. Colored 50.00 b. Plain Copy 10.00 MUNICIPAL ACCOUNTING OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy 100.00 2. Certification Fee 100.00 3. Others 100.00 MUNICIPAL ASSESSOR OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy a.) Tax Declaration 100.00 b.) Map 150.00 2. Certification Fee a.) Certificate of No Property 100.00 b.) Certificate of Total Landholding 100.00 c.) Certificate of No Improvements 100.00 d.) Certificate with Improvements 100.00 3. Records Verification/History of Assessment/Research Fee including Certification 150.00 4. Field Inspection Fee 150.00 5. Others 100.00 MUNICIPAL CIVIL REGISTRY OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy 100.00 2. Certification Fee 100.00 3. Consent/Advice outside of the Municipality 100.00 4. Subscription Fee 150.00 5. Verification/Research Fee, including Certification 150.00 6. Others 100.00 MUNICIPAL ENVIRONMENT AND NATURAL RESOURCES OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy 100.00 2. Certification Fee (Reference, cutting permit and the like) 100.00 3. Others 100.00 MUNICIPAL ENGINEERING OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy a.) Building Permit 100.00 b.) Certificate of Use/Occupancy 100.00 c.) Certificate of Damage 100.00 d.) Electrical Permit/Certificate 100.00 e.) Certificate of Operation 100.00 2. Issuance of the following: a.) Certificate of Damage 100.00 b.) Certificate of Gas Meter Installation 100.00 3. Other Certifications 100.00 4. Building Tag: a.) Residential with Sticker (Yellow) 100.00 b.) Commercial with Sticker (Red) 100.00 c.) Institutional with Sticker (Blue) 100.00 d.) Industrial with Sticker (Violet) 100.00 5. Others 100.00 MUNICIPAL GENERAL SERVICES OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy 100.00 2. Certification Fee 100.00 3. Auction Form 100.00 4. Others 100.00 MUNICIPAL LEGAL OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy 100.00 2. Legal Documents 100.00 3. Certifications 100.00 4. Others 100.00 MUNICIPAL LIBRARY: Particulars Amount of Fee (in PhP) 1. Membership Fee 50.00 2. Membership I.D. 100.00 3. Additional Fees: a.) Borrower's Card 25.00 b.) Fine for overdue book 20.00/night 4. Photocopying Services: a.) Short Bond Paper - For Members 2.00/page - For Non-members 2.50/page b.) Long Bond Paper - For Members 2.50/page - For Non-members 3.00/page 5. Internet Fee - For Members 20.00/hour - For Non-members 25.00/hour 6. Printing Services: a.) Plain Copy - For Members 5.00/page - For Non-members 10.00/page b.) Colored - For Members 40.00/page - For Non-members 50.00/page 7. Others 10.00 MUNICIPAL MAYOR'S OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy 100.00 2. Mayor's Clearance: a.) For Local Purposes 100.00 b.) For Travel Abroad 500.00 c.) For Firearm License 500.00 3. Certification: a.) For Local Purposes 100.00 b.) For Travel Abroad 500.00 4. Retirement/Maternity/Leave Clearance 100.00 5. Service Fee 100.00 6. Affidavit 100.00 7. Others 100.00 MMO-LICENSE DIVISION: Particulars Amount of Fee (in PhP) 1. Certified True Copy 100.00 2. Certification Fee 100.00 3. Retirement of Business 100.00 4. Change Address of Business Establishment 150.00 5. Change of Trade/Business Name 150.00 6. Request for Documents 100.00 7. Reissuance of I.D. Cards 100.00 MUNICIPAL HUMAN RESOURCE AND MANAGEMENT OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy 100.00 2. Certification Fee 100.00 3. Service Records 100.00 4. Oath of Office 100.00 5. Others 100.00 MUNICIPAL TOURISM OFFICE: Particulars Amount of Fee (in PhP) 1. Certificate of Accreditation 100.00 2. Certified True Copy 100.00 3. Certification Fee 100.00 4. Others 100.00 MUNICIPAL PUBLIC EMPLOYMENT AND SERVICE OFFICE: Particulars Amount of Fee (in PhP) 1. Special Recruitment Authority: Overseas (Non-objection certificate) 200.00 2. Certifications: Pre-employment Seminar for Local Applicants 100.00 3. Employment Certificate (for Walk-in Clients) 20.00 4. Certificate of Membership: a.) Tribal 100.00 b.) Overseas Filipino Worker 200.00 c.) Skilled Workers who have undergone training with the LGU 100.00 5. Service Fee 100.00 6. Others 100.00 NOTE : No fees shall be collected during Jobs Fair. MUNICIPAL PLANNING AND DEVELOPMENT OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy 100.00 2. Certified Copy of: a.) Zoning Ordinance i. Map (report size) - Plain Copy 10.00/page - Colored 50.00/page - Larger than report size (x2 of the fixed fee above) ii. Others 100.00 3. Field Inspection/Evaluation Report Fee: a.) Zoning i. Standard Plan 150.00 ii. Indigenous Material (below 20 sq.m. area) 100.00 4. Others 100.00 LOCAL POLICE OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy: a.) Police Blotter 100.00 b.) Police/Traffic Investigation Report 100.00 c.) Fire Incident Report (For Insurance purposes) 100.00 d.) Others 100.00 2. Certification/Police Report a.) Lost Driver's License 100.00 b.) Lost Certificate of Registration & Official Receipt 100.00 c.) Lost Vehicle's Plate 100.00 d.) Lost Student Permit 100.00 LOCAL PROSECUTOR'S OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy 100.00 2. Legal Documents 100.00 3. Certifications 100.00 4. Others 100.00 SANGGUNIANG BAYAN OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy 100.00/page 2. Certifications 100.00 3. Others a. Service Fee 100.00 b. Photocopy of documents produced by copying machine, per page 20.00 c. Research Fee, per subject matter 100.00 MUNICIPAL SOCIAL WELFARE AND DEVELOPMENT OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy 100.00 2. Clearance 100.00 3. Certification: a.) Senior Citizen Membership 20.00 b.) Senior Citizen Loss of I.D. 50.00 c.) Minors Traveling Locally 50.00 d.) Eligibility for Loan Application to SSS or GSIS (in cases of calamity or disaster) 50.00 e.) Issued to PAO 50.00 4. Case Study 50.00 5. Others 50.00 MUNICIPAL TREASURER'S OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy 100.00 2. Clearances 100.00 3. Certifications 100.00 4. Others 100.00 MUNICIPAL AGRICULTURE OFFICE: Particulars Amount of Fee (in PhP) 1. Certified True Copy 100.00 2. Certification: a.) Health 100.00 b.) Vaccination 100.00 c.) Others 100.00 3. Transport Permit: a.) Large Cattle per head 100.00 b.) Hogs/Small Ruminants per head - First five (5) heads 100.00 - In excess of five (5) heads 20.00/head c.) Game fowl per head 100.00 d.) Poultry per head - First ten (10) heads 100.00 - In excess of ten (10) heads 10.00/head e.) Table eggs - First ten (10) trays 100.00 - In excess of ten (10) trays 5.00/tray 4. Registration of Dogs (Dog tag, Registration certificate, rabies vaccine) 30.00/year 5. Field Inspection/Evaluation Report Fee 150.00 6. Others 100.00 SECTION 5A.02. Exemption . The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the court at the request of the litigant, in which case, charges shall be in accordance with the above-stated schedule. SECTION 5A.03. Time and Manner of Payment . The fees shall be paid to the Municipal Treasurer's Office at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made. ARTICLE B Municipal Civil Registry Fees SECTION 5B.01. Imposition of Fees . There shall be collected for services rendered by the Municipal Civil Registrar of this municipality the following fees: Particulars Amount of Fee (in PhP) a. Marriage Fees: 1. Application for Marriage license 200.00 2. Marriage license fee with Service Fee 102.00 3. Marriage solemnization fee 700.00 4. Special marriage solemnization fee for rites done outside of the Office of the Municipal Mayor 1,000.00 5. Marriage contract registration 100.00 6. Delayed registration (beyond 30 days from the date of solemnization) 150.00 7. Marriage subscription fee under Article 34 of the New Family Code of the Philippines 200.00 8. SF: Parent's consent for outside the Municipality 100.00 9. Application for Marriage License w/foreigner 200.00 10. Pre-marriage counselling seminar - Regular 100.00 - Special (both Filipino) 200.00 - Special (if one is foreigner) 500.00 11. SF: Out-of-town consent/advice to Marriage to a person below 23 years old and 25 years old respectively 100.00 12. Annulment of Marriage with registration of Court Order 300.00 13. Divorce/Legal Separation with registration of Court Order 300.00 b. Registration Fees on Live Births: 1. Within 30 days from birth 50.00 2. 1 month to 6 months late registration 60.00 3. 6 months to 1 year late registration 75.00 4. Late registration for 1 year and above 125.00 5. Adoption with registration of Court Order 300.00 6. Naturalization with registration of Court Order 300.00 7. Other legal documentation for record purposes 300.00 c. Registration of Deaths: 1. One time registration (done within 30 days from death) 50.00 2. Late registration - 31 days to 6 months 60.00 - 6 months to 1 year 75.00 - 1 year and up 100.00 d. Filing Fee: Republic Act No. 9048 1. Correction of clerical error 1,000.00 2. Correction of first name 3,000.00 3. Service Fee for correction of clerical error, if record is part of the civil register of another municipality/city 500.00 4. Service Fee for correction of first name if records is part of the civil register of another municipality/city 1,000.00 e. Filing Fee Republic Act No. 9255 200.00 f. Filing Fee for legitimation 150.00 g. SF: For annotation of Court Decree 300.00 i. SF: For verification of records including certification 100.00 Certification Fees: - LCR Form 1A/2A/3A 100.00 - Local 100.00 - Travel Abroad 200.00 - Electronic Endorsement Fee 150.00 - SF: Out-of-town Processing of births/marriage/death 100.00 Filing Fees: 1. RA 10172 correction in Sex/gender 3,000.00 2. Correction of birth date/month/year 3,000.00 3. RA 9858 (Legitimation of Children) 150.00 4. RA 9255 (Illegitimate children using the surname of the father) 150.00 5. Processing of SECPA from the approved petition - Local Use 110.00 - Abroad 210.00 6. Registration of Legal instruments 200.00 SECTION 5B.02. Exemptions . The fee imposed in this Article shall not be collected in the following cases: (a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected; (b) Issuance of Certification of registered document for indigents; (c) Burial permit of a pauper, per recommendation of the Municipal Mayor's Office. SaIEcA SECTION 5B.03. Time of Payment . The feed shall be paid to the Municipal Treasurer's Office before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 5B.04. Administrative Provisions . A marriage license shall not be issued unless a certification is issued by the Pre-marriage Counselling Team that the applicants have undergone lectures on family planning. ARTICLE C Police Clearance Fee SECTION 5C.01. Imposition of Fees . There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this municipality the following fees: Particulars Amount of Fee (in PhP) 1. For Employment: i. Local 100.00 ii. Abroad 250.00 2. Scholarship, Study grants a. Undergraduate (Local and Abroad) 100.00 b. Post-graduate - Local 200.00 - Abroad 300.00 3. Application for Filipino Citizenship/Naturalization 1,000.00 4. Passport Application 200.00 5. Visa Application 300.00 6. For People's Law Enforcement Board (PLEB Clearance) 100.00 7. Application for Probation 100.00 8. Firearms Permit Application 500.00 9. Petition for Change of Name 100.00 10. Petition for Correction of Entries 100.00 11. Petition for Adoption 100.00 12. Air gun/Airsoft/Paintball permit application 100.00 13. Bicycle registration application 150.00 14. Assistance Fee (Implementation of Writ of Demolition) 2,000.00 15. Others 100.00 SECTION 5C.02. Time of Payment . The Service fee provided under this Article shall be paid to the Municipal Treasurer's Office upon application for police clearance certificate. ARTICLE D Bidding Form Fee SECTION 5D.01. Imposition of Fees . Pursuant to RA 9184, there shall be collected for bidding form from prospective or eligible bidders in this local government unit's procurement of infrastructure projects, goods and consulting services, to recover cost in the preparation and processing of bidding documents. SECTION 5D.02. Bidding Form Fee . Bidding form fee are hereby fixed as follows: Particulars Amount of Fee (in PhP) a. GOODS: Bid Documents Fee 250.00 Bid Form Fee Below P250,000.00 1/10 of 1% of ABC but not less than P250.00 Above P250,000.00 to P750,000.00 Above P750,000.00 b. INFRASTRUCTURE PROJECTS: Bid Documents Fee 250.00 Bid Form Fee Below P1,000,000.00 to P1,500,000.00 1,500.00 Above P1,500,000.00 to P2,500,000.00 2,500.00 Above P2,500,000.00 to P3,500,000.00 3,500.00 Above P3,500,000.00 to P4,500,000.00 4,500.00 Above P4,500,000.00 to P5,500,000.00 5,500.00 Above P5,500,000.00 to P6,500,000.00 6,500.00 Above P6,500,000.00 to P7,500,000.00 7,500.00 Above P7,500,000.00 to P8,500,000.00 8,500.00 Above P8,500,000.00 to P9,500,000.00 9,500.00 Above P9,500,000.00 to P10,000,000.00 10,000.00 Above P10,000,000.00 1/10 of 1% of ABC c. CONSULTING SERVICES: Bid Documents Fee 250.00 Bid Form Fee 1/10 of 1% of ABC d. Special Mayor's Permit for Contractors and Bidders 1,000.00 SECTION 5D.03. Time of Payment . The bidding form fee provided under this Article shall be paid to the Municipal Treasurer's Office prior to the issuance of the bid documents. ARTICLE E Sanitary Inspection Fee SECTION 5E.01. Imposition of Fees . There shall be collected the following annual fees from each establishment for rent in this municipality for purposes of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: CcSTHI Particulars Amount of Fee (in PhP) a. Sanitation Inspection Fee 1. For House for Rent 200.00 2. For each business, industrial, or agricultural establishment with an area of 25 sq.m. or more but less than 50 sq.m. 200.00 With an area of 50 sq.m. or more but less than 100 sq.m. 300.00 With an area of 100 sq.m. or more but less than 200 sq.m. 400.00 With an area of 200 sq.m. or more but less than 500 sq.m. 500.00 With an area of 500 sq.m. or more but less than 1000 sq.m. 600.00 With an area of 1000 sq.m. or more 700.00 b. Sanitary Permit Fee 200.00 c. Health Certification Fee 100.00 SECTION 5E.02 Time of Payment . The fees imposed in this Article shall be paid to the Municipal Treasurer's Office upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same year thereafter within the first twenty (20) days of January. SECTION 5E.03. Administrative Provisions . (a) The Municipal Health Officer or his duly authorized representative shall conduct an annual inspection of all establishment and buildings and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. (b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before the issuance of sanitary inspection certificate. ARTICLE F Service Fees for Health Examination SECTION 5F.01. Imposition of Fees . Any person who is given with the following services by the Municipal Health Officer or his duly authorized representative shall be imposed with the following schedule of fees: PARTICULARS Amount of Fee (in PhP) a. Medical Certificate 1. For Employment Purposes 100.00 2. For Medico-Legal Purposes 200.00 3. Sick Leave and Maternity Leave 100.00 4. Reinstatements 100.00 5. Insurance Claims (SSS Claims, GSIS Claims) 200.00 6. For Purposes not specified 100.00 7. Additional copy of subsequent issuance 50.00 b. Medical Services 1. Minor Surgical Procedure Fee 200.00 c. Laboratory Services 1. Complete Blood Count 100.00 2. Platelet Count 50.00 3. Hemoglobin Determination 80.00 4. Blood Typing 50.00 5. Blood Typing (For iblood donation purposes) Free 6. Urine Examination 50.00 7. Stool Examination 50.00 8. Pregnancy Test 50.00 9. Hepatitis B Screening (HBsAg) 200.00 10. Fasting Blood Sugar 150.00 11. HbA1c 600.00 12. Total Lipid Profile 600.00 13. Cholesterol 150.00 14. BUN/Crea 150.00 15. SGPT/SGOT 200 16. Bile Test (Urine) 50 17. AFB Sputum Exam Free 18. RPR/VDRL (Syphilis Test) 150 19. 50g OGTT 100 20. Bacterial Gram Staining for STI's 100.00 21. Vaginal Swab 50.00 22. Vaginal Inspection with Acetic Acid 200.00 23. Rapid Test for Malaria 200.00 24. Rapid Dengue Test 600.00 25. Typhoid Test 400.00 26. Electrocardiogram 150.00 d. Dental Services 1. Tooth Extraction including anesthesia 200.00 2. Restoration/Filling i. Permanent 350.00 ii. Temporary 200.00 3. Oral Prophylaxis 200.00 4. Oral Examination 50.00 e. Birthing Clinic Services 1. Birth Delivery 3,500.00 2. Newborn Screening Test -cpt550 600 3. Sonography 200 SECTION 5F.02. Time of Payment . The fee shall be paid to the Municipal Treasurer's Office before physical examination is made and before the medical certificate is issued. SECTION 5F.03. Administrative Provisions . (a) Individuals engaged in an occupation or working in the following establishments, are hereby required to undergo physical and medical examination before they can be employed and once every six (6) months thereafter: SDTIaE (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 nightclubs (including dance instructors, hostess, cooks, bartenders, waitresses, etc.) (4) Tonsorial and beauty establishments (including employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc.) (5) Massage clinics and sauna bath establishments (including masseurs, massage clinic/sauna bath attendants, etc.) (6) Hotels, motels and apartments, lodging, boarding or tenement houses and condominiums. (b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. (c) The Municipal Health Officer shall keep a record of physical and other health examinations conducted and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. SECTION 5F.04. Penalty . A fine of Five Hundred (P500.00) Pesos shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificate. ARTICLE G Dog Vaccination Fee SECTION 5G.01. Imposition of Fees . There shall be collected/imposed from every owner of the dog vaccination fee of Fifty (P50.00) Pesos for every dog vaccinated within the territorial jurisdiction of this municipality. SECTION 5G.02. Time of Payment . The fee shall be paid to the Municipal Treasurer's Office prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office and the Office of the Provincial Veterinarian. SECTION 5G.03. Administrative Provisions . (a) Vaccination Against Rabies means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAU, Provincial Veterinarian's Office and Municipal Agriculture Office. (1) Every dog three (3) months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three (3) months of age. (2) During free mass dog rabies vaccination campaign, every dog three (3) months of age and older should be submitted by the owner for vaccination. Dogs not submitted on the scheduled date or within one month thereafter shall be exterminated under the supervision of the Municipal Rabies Control Authority. Becomes optional after a mass dog rabies vaccination campaign covering at least eighty percent (80%) of the dog population. (b) It shall be the duty of each trained vaccinator when vaccinating any dog to prepare a complete certificate of rabies vaccination (in duplicate for each animal vaccinated). The certificate shall include the following information. (1) Owners name, address and telephone number if any (2) Description of dog (color, sex, markings, age, name, species and breed) (3) Dates of vaccination and vaccine expiration if known (4) Rabies vaccination tag number AacCIT (5) Vaccine produced (6) Vaccinator's signature (7) Veterinarians license number/vaccinator's address The dog owner shall be provided with a copy of the certificate. The veterinarian/vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian/vaccinator, shall be securely attached to a collar of the dog. NOTE: The above provisions may not apply in a mass vaccination program. During a free mass dog vaccination, the cost shall be borne by the owner after the scheduled date. (c) Dog Registration or Licensing every dog shall be registered by their owner upon reaching the age of three (3) months and every year thereafter. Unvaccinated dogs registered after reaching the age of three (3) months and dogs three (3) months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay such registration fee as may be determined by the Municipal Council. The registration officer shall provide the owner with a certificate of registration for the dog and affix to a distinguished collar tag as proof of registration. (d) Elimination of Unregistered Dog unregistered dogs over the age of four (4) months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the Municipal Rabies Control Authority or payment of penalty under the provision of Section 5G.04 of this Article. The licensed veterinarian/trained vaccinator or the Municipal Rabies Control Authority shall give the guidance on the extermination methods to be used (shooting, poisoning, carbon dioxide or anaesthetic overdose or decapitation) in a different environment (area of habitation, marketplace, rubbish dumps, open countryside, etc.). The licensed veterinarian, trained vaccinator, the Municipal Rabies Control Authority or a police officer may enter any land for the purpose of seizing or exterminating a dog which is liable to be seized under this section. (e) Reporting a Biting Incidents the owner of a dog which has bitten any person and the person who has been bitten shall, within twenty-four (24) hours of the occurrence, report the incident to the Municipal Rabies Control Authority, a health care worker or a police officer receiving such information who shall immediately transmit it to the Municipal Rabies Control Authority for investigation. (f) The owner of a dog which has bitten any person shall be responsible for all the treatment and dog examination. (g) Financial support for the activity shall be borne by the Municipal Government, Provincial Government and the Barangay Government. SECTION 5G.04. Penalty . Any dog owner who fails to abide by any of the provisions of this ordinance shall be subjected to a fine of Two Thousand Five Hundred (P2,500.00) Pesos to Three Thousand (P3,000.00) Pesos upon conviction by the court. It shall be the responsibility of the Municipal Rabies Control Authority to administer this ordinance and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be the responsibility of the Municipal Rabies Control Authority as defined under Section 5G.03 paragraph (a), (a1) and (a2) of this Article. CHAPTER VI Municipal Charges ARTICLE A Fishery Rentals, Fees and Charges SECTION 6A.01. Definitions . When used in this Article: (a) Marginal Fisherman refers to an individual engaged in subsistence fishing which shall be limited to the sale, barter or exchange of marine products produced by himself and his immediate family and whose annual net income from fishing does not exceed Fifty Thousand (P50,000.00) Pesos or the poverty line established by NEDA for the particular region or locality whichever is higher. TIEHSA (b) Municipal Waters include not only streams, lakes and tidal waters within this municipality, not being the subject of private ownership and not compromised 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) kilometres from it. (c) Vessels include every sort of boat, craft or other artificial contrivance used as a means of transportation on water. SECTION 6A.02. Fishery Rental, Fees and Charges . This municipality shall have the exclusive authority to grant the following fishery privileges within its municipal waters and impose rentals, fees or charges therefrom: (a) To erect fish corrals, oyster, mussel or other aquatic beds or inland water fish fry areas. (b) To gather, take or catch inland water fish fry, prawn fry or kawag-kawag or fry of other species and fish from municipal waters by nets, traps or other fishing gears. However, marginal fishermen shall be exempt from any rentals, charge or any other imposition whatsoever. SECTION 6A.03. Grant of Fishery Rights by Public Auction . Exclusive fishery privileges to erect fish, corrals, oyster mussel of aquatic beds or inland water fish fry areas and to take or catch inland water fish fry or kawag-kawag or fry of other species of fish for propagation shall be awarded to the highest bidder in a public auction to be conducted by a committee upon authorization of the Sangguniang Bayan. However, duly registered organizations and cooperatives of marginal fishermen have the preferential right to such fishery privileges without being required to undergo the building. In the absence of such organizations and cooperatives or upon failure to exercise their preferential right, other parties may participate in the said public bidding. For this purpose, there is hereby created a committee to conduct the public auction to be constituted as follows: (1) The Municipal Mayor or his duly authorized representative as Chairman; (2) Municipal Agricultural Officer, as Vice-Chairman (3) Chairperson, SB Committee on Agriculture (4) Any member of the SB Committee on Agriculture (5) The Municipal Treasurer The Committee shall advertise the call for sealed bids for the leasing of a zone or zones of municipal waters in public auction for two (2) consecutive weeks in the bulletin board of the municipal hall. If no bids are received within two (2) weeks, such notice shall be posted for another two (2) weeks. If after said two (2) notices for the grant of exclusive fishery rights through public auction, there are no interested bidders, the Sangguniang Bayan shall grant the rights within the definite area or portion of the municipal waters to any interested individual upon payment of a license fee fixed herein. The notice advertising the call for bids shall indicate the date and time when such bids shall be filed with the Municipal Treasurer. An application to participate in the public bidding shall be submitted to the Municipal Mayor's Office in a form prescribed therefor. Upon submitting a sealed bid, a person shall accompany such bid with a deposit of at least Two Thousand (P2,000.00) Pesos shall be deducted from the first rental by the person should the bid be awarded to him. TDAcCa At the time and place designated in the notice, the Committee sitting en banc shall open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed within ten (10) days after the award is made by a committee and if the successful bidder refuses to accept or fails or neglects to execute the lease within such time, his deposit shall be forfeited to the municipal government in such a case bidding shall be held in the manner provided above. The deposits of the unsuccessful bidders shall be returned upon the execution of the lease contract by the successful bidder or before the calling of another bid. At the time and place designated in the notice, the Committee sitting en banc shall open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed ten (10) days after the award is made by the Committee and should the successful bidder refuse to accept or fails or neglects to execute the lease within such time, his deposit shall be forfeited to the Municipal Government. In such case, another bidding shall be held in the manner herein prescribed. SECTION 6A.04. Duration of Lease . The grant of lease of fishery rights through public auction shall be for a period of five (5) years renewable for another term at the discretion of the LGU. SECTION 6A.05. Imposition of Fees . There shall be collected the following license fee for the grant of exclusive fishery rights to erect fishponds or oyster, mussel or aquatic beds, or take or catch inland fresh water fry or kawag-kawag or fry of other species of fish for propagation, if there are no interested bidders in the public auction. Particulars Amount of Fee (in PhP) a. Operation of fishponds or oyster culture beds, per hectare or fraction thereof 500.00 b. Catching inland fresh water fry or kawag-kawag less the 1,000 sq.m. 500.00 1,000 sq.m. or more but less than 2,000 sq.m. 600.00 2,000 sq.m. or more but less than 4,000 sq.m. 700.00 4,000 sq.m. or more but less than 6,000 sq.m. 800.00 6,000 sq.m. or more but less than 8,000 sq.m. 900.00 8,000 sq.m. or more 1,000.00 c. Fish pens in inland fresh waters less than 500 sq.m. 200.00 500 sq.m. or more but less than 1,000 sq.m. 300.00 1,000 sq.m. or more but less than 5,000 sq.m. 400.00 5,000 sq.m. or more but less than 10,000 sq.m. 500.00 10,000 sq.m. or more 750.00 SECTION 6A.06. Privilege of Residents to Take Fish in Municipal Waters . Any person who is not a grantee of license or privilege to engage in commercial fishing is hereby allowed to fish for domestic use, in any municipal water, for as long as a communal fishery therein is not yet established; Provided, that, such fishing shall not take place within two hundred (200) meters from a fish corral licensed by this municipality and that such fish caught under this privilege shall not be sold. Furthermore, no rental fee, charge or any other imposition whatsoever shall be collected from marginal fishermen. SECTION 6A.07. Time and Manner of Payment . (a) The annual rental for the lease shall be paid in advance. For the initial year of the lease, the rental shall be paid at the time all the necessary documents granting the lease are executed and the subsequent instalments within the first twenty (20) days after the anniversary date of the grant of such lease. The deposit made by the successful bidder accompanying the sealed bid shall apply against the rental due from him. EDATSI The Sangguniang Bayan shall set aside not more than one-fifth (1/5) of the area earmarked for the gathering of fry, as may be designated by the Bureau of fisheries, as government inland water fry reservation. (b) The license fee for the grant of exclusive fishery rights in the municipal waters for at least the corresponding current quarter shall be paid in advance. (c) The license fees for the privilege to catch fish from municipal waters with nets, traps and other fishing gears and the operation of fishing vessels shall be paid upon application for license and within the first twenty (20) days of January or every year for subsequent renewal thereof. SECTION 6A.08. Administrative Provisions . (a) A licensee of other localities shall not fish within the municipal waters of this municipality without first securing the necessary permit from the Municipal Mayor's Office and paying the corresponding fee to the Municipal Treasurer's Office. (b) No fish net without eyelet or the opening of which is at least one-fourth (1/4) inch shall be used in this municipality's waters. (c) Failure to pay the rental of license fees for fishery rights for two (2) consecutive years shall cause automatic cancellation of said fishing rights. SECTION 6A.09. Applicability of Pertinent Provisions of Laws . All existing laws, rules and regulations governing municipal waters and municipal fisheries are hereby adopted as part of this Article. ARTICLE B Rentals of Ambulance, Equipment, Machineries and Real Properties Owned by the Municipality SECTION 6B.01. Imposition of Fees . The following rates of rental fees for the use of Ambulance, Equipment, Machineries and real properties of this municipality shall be collected: (a) Rental rates for the use of municipal owned ambulance: From Quezon Municipal Health Office to or from the following destinations: PARTICULARS Amount of Fee (in PhP) Barangays within the Municipality 200.00 Don Carlos 300.00 Maramag 500.00 Valencia 500.00 Kibawe 700.00 Kalilangan 700.00 Malaybalay 1,000.00 Cagayan de Oro City 1,500.00 Davao City 1,500.00 In cases where the patient shall be fetched from the barangays, an additional fee of Two Hundred (P200.00) Pesos shall be charged to cover fuel expenses. (b) Rentals for services of heavy equipment owned and managed by the Municipal Government of Quezon, Bukidnon: Particulars Amount of Fee (in PhP) a. Bulldozer 2,200.00/hour excluding fuel b. Pay Loader 1,800.00/hour excluding fuel 1. Limestone and Loading Fee 150.00/cu.m. 2. Sand and Gravel Loading Fee 150.00/cu.m. 3. Earth fill Loading Fee 150.00/cu.m. c. Grader 1,900.00/hour excluding fuel d. Compactor/Vibratory Roller 2,000.00/hour e. Backhoe 2,000.00/hour excluding fuel 1. Loading fee only 150.00/cu.m. f. Dump Truck 2,000.00/day excluding fuel during emergency cases only g. Excavator 2,000.00/hour excluding fuel 1. Loading fee only 150.00/cu.m. h. Isuzu Elf/SKW (Comong-Comong) 2,000.00/day excluding fuel, within the territorial jurisdiction of this municipality and for emergency cases only i. Transit Mixer 1,500.00/hour excluding fuel j. Bagger Mixer 1,300.00/day including Operator & Oil, excluding fuel k. 10 Wheeler Truck-Self Loading 1. Within the municipality (within 1 day only) 8,000.00/trip including fuel 2. Outside the municipality (within 1 day only) 10,000.00/trip excluding fuel l. Tractor (Under Economics Division) (Min. of 1/2 hectare) 1. Horrow or "Rastillo" 2,500.00 per hectare including fuel 2. Discplow 4,200.00 per hectare including fuel 3. Furrowing or "Tudling" 3,200.00 per hectare including fuel 4. Mold Board 5,000.00 including fuel including fuel 5. Hauling 1,500.00 per trip (In excess of 5-kilometer distance from station, an amount of Php25.00 per kilometre shall be collected.) Computation on the number of hours of service of heavy equipment hereunder specified shall include travel time to and from project site: (1) Bulldozer (2) Grader (3) Road Compactor (4) Track Excavator (5) Back Hoe TaDSCA (c) Rental for the use of Municipal Facilities under the following schedule: FACILITY/ACTIVITY DAY RATE (8AM-5PM) NIGHT RATE (5PM-2AM) REMARKS A. GYMNASIUM With 100 chairs and 5 tables. Additional request shall be charged accordingly. - FUND RAISING ACTIVITY 4,000.00, 2,000.00 half day 5,000.00 - NON-FUND RAISING ACTIVITY (Religious/Civic) 2,000.00, 1,000.00 half day 2,500.00 - RECEPTION/VENUE (Wedding, Baptismal, Reunion, Assembly and the like) 3,000.00, 1,500.00 half day 4,000.00 - POWER USAGE 50.00/hour 100.00/hour During practice and rehearsals B. DOA RESING PARK 1,000.00, 500.00 half day 1,500.00 Space use only. Tables and chairs will be charged accordingly. C. FREEDOM PARK 1,000.00, 500.00 half day 1,500.00 Space use only. Tables and chairs will be charged accordingly. D. HEALTH AND WELLNESS CENTER 500.00/day, 250.00 for half day E. TABLES 25.00/pc/day 25.00/pc/day Bond of 100.00 per table F. CHAIRS 5.00/pc/day 5.00/pc/day Bond of 1,000 regardless of the number of chairs borrowed. G. ELECTRIC POWER USAGE 150.00 per outlet 150.00 per outlet For income generating only like photo booth during graduation, wedding, etc. (d) Rental of Lowan-lowan Natural Spring and Swimming Resort facilities under the following schedule: Particulars Amount of Fee (in PhP) Environmental Fee (in PhP) Remarks a. General Entrance Fee (including Environmental Fee in the amount of P5.00) - Children below 12 years old 20.00 5.00 - Above 12 years old 30.00 5.00 b. Cottage Fee 200.00 c. Umbrella Hut's Fee 100.00 d. Concrete Tables outside of Pavilion - Near LGU Pool 100.00 - Near Pavillion 75.00 e. Usage of Whole Pavilion 1,000.00 up to 5:00 PM; 150.00 per hour beyond 5:00 PM until 10:00 PM only. With 30 chairs and Additional request shall be charged accordingly. f. Trading Center 2,000.00 up to 5:00 PM; 250.00 per hour beyond 5:00 PM until 10:00 PM only. With 30 chairs and 3 tables. Additional request shall be charged accordingly. g. Veranda 1,500.00/day 1,500.00 up to 5:00 PM; 200.00 per hour beyond 5:00 PM until 10:00 PM only. With 30 chairs and 3 tables. Additional request shall be charged accordingly. h. For the usage of power outlet: - Electric Stove 50.00/unit - Rice Cooker 50.00/unit - Turbo Broiler 100.00/unit - Karaoke 100.00/unit - Video K 200.00/unit - CD Player and other sound system 100.00/unit - Additional Lighting Fee 30.00/bulb/day - Others 10.00/unit i. Tables 50.00/unit j. Chairs 5.00/unit k. Corkage fee for drinks and other beverages brought inside the resort and other forthcoming resorts operated by the Municipal Government 20% of good's prevailing price l. Corkages for Lechon - Baboy 100.00/head - Baka 200.00/head m. Other Facilities - Hydrant 200.00/tank NOTE: Senior Citizens, upon presenting their Senior Citizen Identification Card, can avail a discount of 20% on the Entrance Fee. (e) Fees and charges in the entrance and/or availment of services/facilities/adventures inside Kiokong Eco-Tourism Project: e.01. DEFINITIONS. 1. kiokong Eco-Tourism Project refers to the Eco-Tourism Project along Pulangi River situated at barangay San Jose, this municipality, which is operated by the Municipal Government of Quezon, Bukidnon, in coordination with the Barangay Governments of San Jose, San Isidro and Minsalirac; 2. Person includes individual person and juridical personality; 3. Entity refers to institutions, business corporations, organizations, entrepreneurs and the like whose operation and activities involve in the usage of land, water or air resources; 4. Wild Life animals and plants within the project; 5. Tree includes all trees found within the project; 6. Hard Liquor any drink that intoxicates. e.02. REGULATED ACTS No person/s shall enter Kiokong Eco-Tourism Project (KETP) without the necessary permit and paying the corresponding entrance fee and charges in the utilization of structures and facilities thereof; e.03. RULES AND REGULATIONS The following rules and regulations shall be strictly observed: 1. Visitors shall register first at the PAIAD Office before entering the Eco-Tourism Project; 2. All visitors shall submit themselves for inspection before entering the project; 3. All visitors shall undergo proper orientation before entering the project; 4. Children below twelve (12) years old are not allowed to enter the project without accompanying parent or guardian; 5. Any person/s entering KETP is prohibited from: a. Treasure Hunting b. Wildlife Hunting c. Vandalism d. Cutting Trees e. Bringing along with them hard liquors and beers f. Bringing along with them any drink contained in a breakable container g. Bringing deadly weapons, guns and ammunitions inside the site h. Littering EADSIa 6. Person/s using or renting any structure, facility and equipment of Kiokong Eco-Tourism Project shall be liable and responsible for any damages or loss of the used/rented property and shall replace the same or pay the corresponding amount or value of damages structure, facility and equipment. e.04. FEES AND CHARGES Particulars Amount of Fee (in PhP) Environmental Fee (in PhP) Remarks a. Entrance Fee 10.00/person 5.00/person b. Rock Climbing using Own Equipment 75.00/person c. Rock Climbing using KTEP Equipment 200.00/person d. Tent Rental 1. Small (good for 2 persons) 200.00 2. Medium (good for 6 persons) 300.00 e. Guided Tour/adventure trekking 750.00/group of 5 persons and below and an additional of 150.00 for every excess of five (5) e.05. ADMINISTRATIVE PROVISIONS: 1. Fees and charges imposed shall be paid to the Municipal Treasurer's Office or to the Office's representative assigned at the project; 2. Proceeds shall accrue to the General Fund of the Municipal Government; 3. Supervision and Control the operation and control of Kiokong Eco-Tourism Project shall be under the direct supervision of the Municipal Eco-Tourism Information Office under the Office of the Municipal Mayor. The Municipal Eco-Tourism Information Office shall promulgate rules and regulations for the proper enforcement of this ordinance as well as the effective management of the project; 4. Kiokong Eco-Tourism Project Tour Guides the Municipal Government through the Local Chief Executive shall accredit Tourist Guides to assist and conduct tourists inside the project. e.06. PENALTY Any violation on the provisions shall be punished by a fine of Two Thousand Five Hundred Pesos (P2,500.00) or an imprisonment of six (6) months or both at the discretion of the court. (f) Fees for services of the following municipal utilities/facilities/equipment: PARTICULARS RATE REMARKS TABLES 30.00/u/day Bond of 100.00 for every unit borrowed. For pick-up and return on agreed date, failure to do shall be charge against the bond. CHAIRS 5.00/u/day Bond of 1,000.00 regardless of the number of chairs borrowed. For pick-up and return on agreed date, failure to do shall be charge against the bond. USE OF ELECTRIC POWER 100.00/hour TOILET FEES 5.00 AIR DRYING 3.00/Sack TENT - Small - Big 250.00/u/day 500.00/u/day Bond of 1,000.00 for every unit borrowed. For pick-up and return on agreed date, failure to do shall be charge against the bond. NOTE: In the event of loss or damage, items shall be replaced by the borrower or be charged against the bond. SECTION 6B.02. Time of Payment . The fees imposed herein shall be paid to the Municipal Treasurer's Office before the use or occupancy of the property. SECTION 6B.03. Administrative Provision . Unless authorized by the Municipal Government of Quezon, Bukidnon, no vendor shall be allowed to sell commodities within the radius of 50 meters of any Economic Facilities of the Local Government Unit. SEDICa ARTICLE C Service Charge for Garbage Collection SECTION 6C.01. Imposition of Fees . There shall be collected from every owner or operator of a business establishment the corresponding garbage fee in accordance with the following schedule: Particulars Amount of Fee (in PhP) Garbage Collection Fee in Business Establishments a. Highly Industrialized Manufacturers, Millers, Assemblers, Processors and Packing House 1,000.00/month b. Other Manufacturers, Millers, Assemblers, Processors, Packing Houses and similar Businesses: 1. With an area of 100 sq.m. and below 250.00/month 2. With an area of 100 sq.m. but not more than 500 sq.m. 500.00/month 3. With an area of 500 sq.m. and above 750.00/month c. Hotels, Motels, Inns, Apartelles, Pension Houses Lodging Houses: 1. Not more than 100 sq.m. floor area 250.00/month 2. More than 100 sq.m. floor area 500.00/month d. Restaurants Day and Night Clubs, Cafes and Eateries: 1. Less than 50 sq.m. 100.00/month 2. Above 50 sq.m. but not more than 100 sq.m. 150.00/month 3. Above 100 sq.m. 200.00/month e. Hospitals, Clinics, Laboratories and Similar Businesses: 1. Not more than 100 sq.m. 200.00/month 2. More than 100 sq.m. but less than 500 sq.m. 300.00/month 3. 500 sq.m. and above 500.00/month f. Movie Houses: 1. Not more than 100 sq.m. 100.00/month 2. More than 100 sq.m. but less than 500 sq.m. 150.00/month 3. 500 sq.m. and above 200.00/month g. Retailers: 1. Not more than 100 sq.m. 100.00/month 2. More than 100 sq.m. but less than 500 sq.m. 150.00/month 3. 500 sq.m. and above 200.00/month h. Schools, Banks and Other Financial Institutions 1. Not more than 100 sq.m. 100.00/month 2. More than 100 sq.m. but less than 500 sq.m. 150.00/month 3. 500 sq.m. and above 200.00/month i. Other Business not mentioned above: 1. Not more than 100 sq.m. 100.00/month 2. More than 100 sq.m. but less than 500 sq.m. 150.00/month 3. 500 sq.m. and above 200.00/month Households, Apartments, Boarding Houses, Churches and the like: 30.00/month SECTION 6C.02. Time of Payment . The fees prescribed in this Article shall be paid to the Municipal Treasurer's Office on the first twenty (20) days of January of each year and succeeding months. Advance payment shall be accepted. SECTION 6C.03. Administrative Provisions . (a) The owner or operator of the afore-mentioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection. (b) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month the said business establishments and households/churches to find out whether garbage is properly disposed of within the premises. (c) For owners of businesses within the household premise shall pay the corresponding fee that will yield to higher collection. (d) No segregation and Non-payment of such fee shall be ground for non-collection of garbage. ARTICLE D Charges of Parking SECTION 6D.01. Imposition of Fees . There shall be collected fees for the use of municipal owned parking area or designated streets for pay parking in accordance with the following schedule: Particulars Amount of Fee (in PhP) a. For the first 2 hours or fraction thereof 1. Passenger buses or cargo trucks 25.00 2. Prime Movers and the like 50.00 3. Mini buses or jeepneys 20.00 4. Cars 15.00 5. Tricycles 5.00 6. Other Vehicles 10.00 b. For each succeeding hour or a fraction thereof 1. Passenger buses or cargo trucks 10.00 2. Prime Movers and the like 10.00 3. Mini buses or jeepneys 10.00 4. Carsi 5.00 5. Tricycles 5.00 6. Other Vehicles 5.00 c. Overnight Parking Rates 1. All types of vehicles 100.00 Towing Fee of One Thousand (P1,000.00) Pesos and impounding fee of Two Hundred (P200.00) Pesos per day shall be collected from owners of vehicles who shall violate the provisions of this Article. Each barangay shall assist the municipal government in ensuring compliance by car-owning residents with the night-parking regulation and shall correspondingly receive a thirty percent (30%) share of the fees collected within its area of jurisdiction. SECTION 6D.02. Time of Payment . The fees herein imposed shall be paid to the Municipal Treasurer's Office upon parking thereat. TIEHSA ARTICLE E Charges on the Use of Integrated Bus and Jeepney Terminal and Other Designated Terminal as Parking Areas SECTION 6E.01. Imposition of Fees and Charges . Fees/Charges in the utilization of the Integrated Bus and Jeepney Terminal are hereby fixed as follows: Particulars Amount of Fee (in PhP) a. Parking Fee: 1. Multicab 10.00/trip 2. PUJ 15.00/trip 3. Double Tire Jeep, Mini-Buses 20.00/trip 4. Public Utility Buses 30.00/trip 5. Motorela 10.00/day 6. PUV 15.00/trip b. Rental of Terminal Stalls (Block Tiendas) 1,000.00/month SECTION 6E.02. Regulatory Provision . All operators/owners of Public Utility Vehicle utilizing the services of the Integrated Bus and Jeepney Terminal and other designated terminal/parking areas of Quezon, Bukidnon shall pay the corresponding fees as fixed in the above section. Operators/owners of Public Utility Vehicles availing of the services of the terminal shall be given option on whether to pay parking fee as fixed herein or pay the monthly rental for each bay in the said terminal; provided however that users paying on a monthly rental basis shall execute an agreement to such effect with the Municipal Government. SECTION 6E.03. Citation Ticket . In lieu of arrest and prosecution, a citation ticket may be issued to any person/s found violating this ordinance as so provided under Section 19A.02, Chapter XIX of the Code of General Ordinances (Municipal Ordinance No. 2000-04) of Quezon, Bukidnon. SECTION 6E.04. Penal Provision . Any violation on any of the provision of this ordinance shall be subject to a fine of Two Thousand Five Hundred (P2,500.00) Pesos and/or imprisonment of not exceeding six (6) months or both such fine and imprisonment at the discretion of the court. ARTICLE F Cemetery Charges SECTION 6F.01. Cemetery Charges . There shall be collected the following rental and fees for lots and structures at the Municipal Cemetery. Particulars Amount of Fee (in PhP) a. Ground Burial (grave lot of 1m x 3m) 400.00 b. Cadaver Niche 3,000.00 c. Perpetual Bone Niche 1,500.00 d. Memorial Lot - Phase I to allow only up to 4 apartment burial (3mx4m) - Phase II & III to allow only 2 ground burial (1.5mx3m) 20,000.00 12,000.00 SECTION 6F.02. Other Fees . Other fees are hereby fixed as follows: Particulars Amount of Fee (in PhP) a. Burial Permit fee 100.00 b. Certification Fee 100.00 c. Permit to transport cadaver 100.00 d. Permit for exhumation of cadaver 100.00 e. Fee for exhumation of cadaver 1,000.00 f. Fee for removal of Cadaver 500.00 g. Fees for the utilization of government facilities under the Municipal Cemetery 1. Use of Electric Power by any private individual users from power outlets to obtain special light connections within the municipal cemetery 150.00/bulb/day 2. Connection of Electricity during the construction of niche within the Memorial area 500.00/day 3. Use of Municipal Cemetery Chapel for personal or special purpose, to include 2 tables with 25 chairs (for additional tables and chairs, minimum rental charge will apply) 500.00/day Note: Use of welding machine shall be allowed, provided it shall be approved by the care taker/project in-charge with payment at the rate as stated above. SECTION 6F.03. Time of Payment . The rental/fee shall be paid to the Municipal Treasurer's Office upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary or prior to the interment of the deceased and prior to the transport. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period. SECTION 6F.04. Administrative Provisions . a) Municipal Cemetery shall refer to the lot owned by the Local Government located at Poblacion, Quezon, Bukidnon and any place which may be designated by the Sangguniang Bayan as such. ADTEaI b) A standard lot size shall be provided by the managing office. c) The municipal cemetery shall be open from six o'clock in the morning up to six o'clock in the afternoon daily. d) Except in cases allowed under existing laws and regulations, no person shall be buried or interred permanently or temporarily in places other than the properly designated cemeteries or burial grounds. e) 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 Secretary or any member of the Sangguniang Bayan shall be required for burial purposes. f) The Economic Enterprise Division shall exercise direct supervision, administration and control over the municipal cemetery and all personnel thereof. All payments shall be made to and be collected by the Office of the Municipal Treasurer. g) 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 Building Official and the Economic Enterprise Head. h) The lease period for cadaver niches shall be for five (5) years. In no case shall a lease be renewed. i) No person shall make any marking in the Memorial Ground Burial other than the numbers on the prescribed concrete cross. j) Burial using niches or spaces within the Ground Burial Section and Section for Cadaver Niches shall be covered with a Lease Contract, without which no burial shall be allowed in the said sections. k) No person shall exhume and transfer any cadaver and skeletal remains to any place outside of the cemetery without presenting to the caretaker a permit secured from the Municipal Health Office together with the Official Receipt of corresponding fees. l) No person shall desecrate by way of tampering, destroying, excavating tombs, coffins, skeletal remains and the like for whatever purpose. m) In no case shall be that a transfer be done without a representative from the deceased party. n) No person shall be allowed to plant and grow trees, shrubs and any tall growing plants and flowers that would exceed one (1) meter in height subject to site development plan. ARTICLE G Rental Fee on Mineral Lands SECTION 6G.01. Definitions . When used in this Article. (a) 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. (b) 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. SECTION 6G.02. Collection of Fee . There shall be collected an annual rental fee from the lessee of mineral lands in this municipality for the exploration, development, exploitation and disposition of minerals from said lands covered by lease in accordance with the following rates: (a) On Coal-bearing public lands a. One Thousand Five Hundred Pesos (P1,500.00) per hectare or fraction thereof for each and every year for the first ten (10) years; and b. Three Thousand Pesos (P3,000.00) per hectare or fraction thereof for each and every year thereafter during the lease period. (b) On public lands bearing quarry resources Three Thousand Pesos (P3,000.00) 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. acADIT One Thousand Five Hundred Pesos (P1,500.00) per hectare or fraction thereof for each and every year during the lease period. SECTION 6G.03. Time of Payment . The rental fee shall be paid in advance to the Municipal Treasurer's Office on the date of the granting of the lease and on the same date every year thereafter during the life of the lease. ARTICLE H Occupation Fee for Mining Claims SECTION 6H.01. Definition . When used in this Article, Occupation Fee is a fee payable by any locator or occupant of any mining claim. SECTION 6H.02. Collection of Fee . There shall be collected an annual occupation fee on locator, holder or occupant of mining claim in the amount of One Thousand (P1,000.00) Pesos per hectare or fractional part thereof, until the lease covering the mining claim shall have been granted. SECTION 6H.03. Time of Payment . The fee shall be payable to the Municipal Treasurer's Office 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 6H.04. Administrative Provisions . The Municipal Treasurer's Office shall keep a list of all registered mining claims indicating therein the name of locators, area in hectares and date of registration. ARTICLE I Other Fees and Charges SECTION 6I.01. Imposition of Fees . There shall be collected the following fees for the mining operations within the territorial jurisdiction of the municipality: Particulars Amount of Fee (in PhP) a. Mayor's Clearance 1,000.00 b. Local Environmental Clearance 5,000.00 SECTION 6I.02. Administrative Provisions . a) Application of Mayor's Clearance . An application for a Mayor's Clearance shall be filed with the Municipal Mayor's Office. The form shall be issued by the same Office and shall set forth the necessary information including the name and residence of the applicant, the description of business or undertaking that is to be conducted and such other data or information as may be required, to include the following: Location Sketch Plan Resolution of No Objection from the concerned Barangay Duly notarized Certificate of No Objection from the Barangay Resolution of No Objection from the Sangguniang Bayan Duly notarized Certificate of No Objection from the Office of the Municipal Mayor ARTICLE J Charges for the Use of Roads, Streets, Alleys, Patios, Plazas and Playgrounds SECTION 6J.01. Imposition of Fees . The fees and charges provided herein shall be collected for the use of Roads, Patios, Plazas and Playgrounds. ACTIVITY RATE CONDUCT OF BUSINESS 7.00/sq.m/day CONDUCT OF REGULAR BUSINESS 3.00/sq.m/day (minimum of 10.00/day) FOR CONSTRUCTION 100/sq.m/week OTHER PURPOSES 5.00/sq.m/day TRANSIENT SELLER 10.00/sq.m/day SECTION 6J.02. Time of Payment . The charges shall be paid to the Municipal Treasurer or his duly authorized representative upon presenting the corresponding permit and payment of the above scheduled fees. SECTION 6J.03. Penalty . Any person found violating this provision shall pay the penalty of Five Hundred (P500.00) Pesos per day of violation. ARTICLE K Slaughter and Corral Fees SECTION 6K.01. Imposition of Fees . There shall be imposed the following: (a) Permit Fee to Slaughter . Before any animal is slaughtered for public consumption, a permit fee therefore shall be secured from the Municipal Mayor 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. DaCTcA (b) Slaughter House Fee . The fee shall be paid to cover the cost in using the Municipal slaughterhouse and its facilities in accordance with the following rates: Particulars Amount of Fee (in PhP) a. Hog, goat, Sheep, etc. per head (Live Weight) - 50 kls and below 200.00 - In excess of 50 kls 1.00/kl b. Large Cattle including Large culled hogs per head (Dressed Meat) - 150 kls and below 350.00 - In excess of 150 kls 2.00 c. Poultry and Others, per head 20.00 (c) Other Fees : Particulars Amount of Fee (in PhP) a. Corral Fee Goat and Swine per Day per Head 20.00 Large Cattle per Day per Head 50.00 Others 5.00/head b. De-hairing of Large Cattle 200.00/head c. Delivery Van Fee 200.00/trip From Slaughterhouse to Public Market at Poblacion and Poblacion proper 50.00/head From Slaughterhouse to Public Market at Salawagan and Salawagan proper 50.00/head From Slaughterhouse to Public Market at Kiburiao and Kiburiao proper 100.00/head From Slaughterhouse to Public Market at Busco and Busco proper 100.00/head From Slaughterhouse to Public Market at Puntian and Puntian proper 100.00/head From Slaughterhouse to any Barangay within the municipality accessible of the service not mentioned above e. For Hog, Goat and Sheep 200.00 for the first 3 kms. plus 30.00/head/km. thereafter at a minimum of 5 heads f. For Large Cattle 200.00 for the first 3 kms. plus 75.00/head/km. thereafter at a minimum of 2 heads d. Weighing Scale 10.00/head SECTION 6K.02. Post Mortem Inspection . Post mortem inspection shall be exercised by the Municipal Meat Inspector. Meat found not fit for human consumption shall be condemned. SECTION 6K.03. Time of Payment . Effective upon the completion and operation of the municipal slaughter house. (a) Permit Fee . The fee shall be paid to the Municipal Treasurer's Office upon application for a permit to slaughter with the Municipal Mayor's Office. (b) Slaughter Fee . The fee shall be paid to the Municipal Treasurer's Office 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's Office before the animal is kept in the municipal corral or any place designated as such. If the animal is kept in the corral beyond the period for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. SECTION 6K.04. 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. (b) Before issuing the permit for the slaughter of large cattle the Municipal Treasurer or his duly authorized representative 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 or his duly authorized representative 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 therefore before the slaughter permit is granted. (c) Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the Municipal Mayor's Office, through the Municipal Treasurer's Office. The permit shall bear the date and month of issue and the stamp of the Municipal Mayor's Office, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appears. (d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times. ARTICLE L Market Fees SECTION 6L.01. Market Fees . The municipality shall collect fees for the occupancy or use of Public Market Spaces, Block Tiendas, Stalls and premises. Charges shall be as follows: Particulars Amount of Fee (in PhP) a. Block Tiendas 25.00/day b. Wet Market Stalls and Vegetable Stalls 15.00/day c. Tabo sa Banay within the market pavilion, per square meter 5.00/sqm/day d. Open spaces outside of market pavilion, per square meter 5.00/ sqm/day SECTION 6L.02. Market Rental . In addition to the above daily collection in the form of daily cash tickets, block tiendas and stall occupants shall also be charged with the following monthly rentals: Particulars Amount of Fee (in PhP) a. Block Tiendas 1,000.00 b. Wet Market Stalls and Vegetable Stalls 500.00 SECTION 6L.03. Payment of Fees . The Market Fee must be paid in advance before any person can sell or offer the sale of any commodity to the general public within the market premises. SAHITC SECTION 6L.04. Market Entrance Fees . A Market Entrance Fee is hereby imposed on all transient vendors of any commodity being brought into the public market for sale, thus: Particulars Amount of Fee (in PhP) a. Panel 100.00 b. Animals 1. Large Cattle per head 50.00 2. Goats and Swine per head 25.00 3. Poultry per head 5.00 SECTION 6L.05. Toilet Fee . Individual Entrance fee to the pay toilet within the premises of the public market and any other pay public toilet that may hereafter be constructed by the Municipal Government is hereby fixed at Five (P5.00) Pesos. SECTION 6L.06. Fish Landing Fee . There is hereby levied for every kilo of fish and any marine products unloaded at the designated fish landing area of this municipality in the amount of One (P1.00) Peso per kilo. ARTICLE M Barangay Micro Business Enterprises Registration Fee SECTION 6M.01. Definition . When used in this Article, the following shall be constructed as follows: (a) Act the Barangay Micro Business Enterprises Act of 2002; (b) Barangay Micro Business Enterprises (BMBE) any business entity or enterprise engaged in the production, processing or manufacturing of products or commodities, including agro-processing, trading and services, whose total assets including those arising from loans but exclusive of the land on which the particular business entity's office, plant and equipment are situated, shall not be more than Three Million (P3,000,000.00) Pesos subject to review and upward adjustment by the SMED Council; (c) Services refer to community, social and personal services rendered by any business entity/enterprise hereunder-specified: (1) Repair and maintenance of business, personal and household goods ( e.g. , repair of motorcycle) (2) Hotels and restaurants (3) Transport storage and communication (4) Financial intermediation (5) Real Estate (6) Education (7) Health and Social Work (8) Other similar business activities (d) Certificate of Authority (CA) the certificate issued granting authority to a registered BMBE to operate and be entitled to the benefits accorded to a registered BMBE. (e) Assets shall mean all kinds or properties, real or personal, owned by the BMBE whether full-time or part time, including those arising from loans but exclusive of the land on which the particular business entity's office plant and equipment are situated. (f) Registration the inclusion of a BMBE in the BMBE Registry of the municipality of Quezon, Bukidnon. TAcSaC SECTION 6M.02. Imposition of Fee . Pursuant to RA 9178, there is hereby collected from BMBE's operating in the municipality, a registration fee of One Thousand (P1,000.00) Pesos to defray the administrative costs of registering and monitoring. SECTION 6M.03. Place of Registration . The Municipal Treasurer's Office of this municipality shall register qualified BMBE's and issue a Certificate of Authority (CA) to enable the BMBEs avail of the incentives and benefits provided by the Act. The Municipal Treasurer's Office shall issue only one Certificate of Authority for each BMBE. SECTION 6M.04. Functions of the BMBE Registration Officer . The Municipal Treasurer's Office shall be the official registration body for registering BMBEs and who shall perform the following functions: (a) Receive all applications and process the same within fifteen (15) days upon submission of complete documents; (b) Issue Notice for Cancellation to a BMBE with cancelled Certificate of Authority as provided for in Section 12 of the IRR; (c) Enter all relevant information regarding approved applications and cancelled CA in the BMBE registry for consolidation into a report for submission to the DILG; (d) Submit to the DILG for consolidation the BMBE registry in his/her area of jurisdiction; and (e) Make a periodic evaluation of the BMBE's financial status for monitoring and reporting purposes. The Local Government of Quezon through the Municipal Treasurer's Office shall submit reports shall be made available to the BIR District Office having jurisdiction over the municipality. SECTION 6M.05. Who are Eligible to Register . Any person, natural or juridical, cooperative or association, existing or start-up, having the qualification herein below enumerated, may apply for registration as a BMBE in this municipality: (a) Have asset size of not more than Three Million (P3,000,000.00) Pesos excluding land, before applying for BMBE registration; (b) Engage solely in business activities as defined in Section 2 (b) of the IRR. SECTION 6M.06. Requirements for Registration . The applicant for BMBE Registration shall submit the following: (a) Application form, signed by the owner or manager for the entity applying for registration (BMBE form 01); (b) One (1) picture of the owner in case of single proprietorship and of other types of business entity; (c) Sworn Statement of Assets owned and/or to be used for the conduct of its business, in triplicate (BMBE from 01) (d) Tax Identification Number (TIN) of the applicant; and (e) In case of a juridical person, a copy of its articles of incorporation/corporation or partnership. SECTION 6M.07. Duration of BMBE Authority . The BMBE authority shall be valid for a period of two (2) years from the date of registration, renewable upon expiration as provided for in Section 4 of RA 9178, unless cancelled by the registering authority. SECTION 6M.08. Cancellation of BMBE Certificate of Authority . The BMBE Certificate of Authority may be duly cancelled by the Municipal Treasurer's Office, based on any of the following grounds: (a) Voluntary surrender of the BMBE Certificate of Authority by the registered BMBE; (b) Death of the registered owner, in case of single proprietorship, unless there is a transfer of ownership in accordance with Sec. 15 of the IRR; (c) Violation or non-compliance to the provision of RA 9178 and of its implementing rules and regulations (IRR); and/or (d) Merger or consolidation with an entity which is not eligible to the BMBE. The Municipal Treasurer's Office shall give written notification of the cancellation to the BMBE who must surrender his/her CA to the former. SECTION 6M.09. Notification of Change of Address . For purpose of monitoring, BMBEs transferring to another business location shall notify within five (5) working days the municipality for such change of address using from 04. In case they transfer to other municipality, they shall notify the BMBE Registration Officer in the new city/municipality by presenting their BMBE Certificate of Authority for entry in the new registry. The Registration Officer of the new location shall inform the Municipal Treasurer's Office of Quezon of the said transfer and must request for cancellation of the old CA. SECTION 6M.10. Transfer of Ownership . The BMBE shall report within fifteen (15) working days to the BMBE Registration Officer any change in the status of its ownership structure; Provided that, in the case of an individual, he/she shall surrender the original copy of the BMBE Certificate of Authority for the proper notation of the transfer. SECTION 6M.11. Exemption from Taxes and Fees . A registered BMBE shall be exempted from income tax purely arising from its registered operations: Provided that, it shall be subject to other pertinent taxes imposed by the National Internal Revenue Code of 1997, and to such other minimal requirements imposed by the Bureau of Internal Revenue (BIR) pursuant to the revenue regulations issued for this purpose. SECTION 6M.12. Exemption from Coverage of Minimum Wage Law . As stated in Section 8 of the Act. BMBEs shall be exempted from the coverage of the Minimum Wage Law: Provided, that all employees covered under this Act shall be entitled to the same benefits given to any regular employees such as social security and health care benefits. For the purpose of this Section, BMBEs with CAs shall be granted exemption upon registering with the appropriate Regional Tripartite Wages and Productivity Board. The exemption granted under this section shall be valid until the expiration of the CA being granted, unless, otherwise cancelled. TSHEIc SECTION 6M.13. Penalty . Any violation on any of the provision/s of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand (P1,000.00) Pesos nor more than Two Thousand Five Hundred (P2,500.00) Pesos, or imprisonment of not less than one (1) month nor more than six (6) months or both at the discretion of the court. CHAPTER VII General Administrative Provisions ARTICLE A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 7A.01. Tax Period . Unless specifically provided in this code, the tax period for all local taxes, fees and charges herein imposed shall be the calendar year. SECTION 7A.02. Accrual of Tax . Unless otherwise provided in this code, 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 changed in the rate of existing taxes, fees or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 7A.03. Time of Payment . Unless specifically provided herein, all taxes, fees and charges imposed in this code shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 7A.04. Surcharge for Late Payment . Failure to pay the tax 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 business tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 7A.05. Interest on Unpaid Regulatory Fees . In addition to the surcharge imposed herein, where the amount of any other revenue due, the municipality except voluntary contributions or donations, is not paid on the date fixed in this code or in the contract, expressed or implied or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 7A.06. Collection . Unless otherwise specified, all taxes, fees and charges due, this municipality shall be collected by the Municipal Treasurer's Office. Unless otherwise specifically provided in this Code or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 7A.07. Issuance of Receipts . It shall be the duty of the Municipal Treasurer or his duly authorized representative 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 Code. SECTION 7A.08. Record of Persons Paying Revenue . It shall be the duty of the Municipal Treasurer or his duly authorized representative to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 7A.09. Accounting of Collections . Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality. SECTION 7A.10. Examination of Books of Accounts . The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the municipality and subject to municipal taxes to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this section shall be those prescribed by the Department of Finance. SECTION 7A.11. Accrual to the General Fund of Fines, Costs and Forfeitures . Unless otherwise provided by law or ordinance, fines, costs, forfeitures and other pecuniary liabilities imposed by the court for violation of any municipal ordinance shall accrue to the General Fund of the municipality. HSCcTD SECTION 7A.12. Automatic Adjustment of Fees . Fees collected by the Municipal Treasurer's Office shall be automatically increased at the rate of two percent (2%) every year. ARTICLE B Civil Remedies for Collection of Revenues SECTION 7B.01. Local Government's Lien . Local taxes, fees, charges and other revenues herein provided constitute a lien, superior to all liens, charges or encumbrances in favour of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees and charges including related surcharges and interest. SECTION 7B.02. Civil Remedies . The civil remedies for the collection of local taxes, fees or charges and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts and interest in and rights to personal property and to levy upon real property and interest in or rights to real property; and (b) By judicial action either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. SECTION 7B.03. Distraint of Personal Property . The remedy by distraint shall proceed as follows: (a) Seizure . Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods . The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels or effects are taken or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication . The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. cSTHAC (d) Release of Distrained Property upon Payment Prior to Sale . If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale . At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as Members. (f) Disposition of Proceeds . The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest and other penalties incident to delinquency and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and preservation of the property pending the sale and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due including all expenses, is collected. (g) Levy on Real Property . After the expiration of the time required paying 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 affected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor or Register of Deeds of the Municipality who shall annotate the levy on the tax declaration and certificate of title of the property, respectively and the delinquent taxpayer or, if he be absent from the municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan. (h) Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically dismissed from the service after due notice and hearing. (i) Advertisement and Sale . Within thirty (30) days after levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the Municipal Hall and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality. The advertisement shall contain the amount of taxes, fees and charges, and penalties due thereon, the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the municipal hall or on the property to be sold, or at any other place as determined by the Municipal Treasurer, conducting the sale and specified in the notice of sale. (j) Report of Sale . Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan and which shall form part of his records. After consultation with the Sanggunian, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. AcSCaI (k) Redemption of Property Sold . Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal Treasurer of the total amount of taxes, fees or charges and related surcharges, interests or penalties from the date of delinquency to the date of sale plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative. The Municipal Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (l) Final Deed of Purchaser . In case the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceeding upon which the validity of the sale depends. (m) 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 of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register 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 representatives 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. (n) Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this municipality. (o) 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). (p) 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. (q) 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: SCEHaD (1) Tools and implements necessarily used by the delinquent taxpayer in the trade or employment; (2) One (1) horse, cow, carabao or other beast of burden, such as the delinquent taxpayer may select and necessarily used by him in his occupation; (3) His necessary clothing and that of all his family; (4) Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand (P10,000.00) Pesos; (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 (P10,000.00) Pesos, by the lawful use of which a fisherman earns his livelihood, and (8) Any materials or article forming part of a house or improvement of any real property. ARTICLE C Taxpayer's Remedies SECTION 7C.01. Periods of Assessment and Collection . (a) Local taxes, fees or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. (b) In case of fraud or intent to evade the payment of taxes, fees or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the Local Government Code 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 7C.02. Protest of Assessment . When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal 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 denied or form the lapse of the sixty-day (60) period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. ACcDEa SECTION 7C.03. Claim for Refund of Tax Credit . No case or proceeding shall be maintained in any court for the recovery of any tax, fee or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge or from the date the taxpayer is entitled to a refund or credit. SECTION 7C.04. Legality of this Code . Any question on the constitutionality or legality of this 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 (60) days 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 Miscellaneous Provisions SECTION 7D.01. Power to Levy Other Taxes, Fees or Charges . The Municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided further that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 7D.02. Publication of the Revenue Code . Within ten (10) days after its approval, a certified copy of this code shall be published in full in a newspaper of wide circulation throughout the province and copies of the same may be posted in at least three (3) conspicuous and publicly accessible places within the municipality. SECTION 7D.03. Public Dissemination of this Code . Copies of this Revenue Code shall be furnished to the Municipal Treasurer's Office and to the thirty-one (31) barangays, this municipality, for public dissemination. SECTION 7D.04. Authority to Adjust Rates . The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once in every five (5) years, but in no case shall adjustment exceed ten percent (10%) of the rates fixed under this Code. SECTION 7D.05. Tax Exemption Privileges . Tax exemptions and incentives are hereby granted to local water districts, cooperatives duly registered under RA 9520 as amended, 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 DEPED as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned. CHAPTER VIII General Penal Provisions SECTION 8.01. Penalties for Violation of Tax Ordinance . (a) Fine . Any person or persons who violate any of the provisions of this code or the rules or regulations promulgated by authority of this Code shall, upon conviction, be punished by a fine of not less than One Thousand (P1,000.00) Pesos nor more than Five Thousand (P5,000.00) Pesos, or imprisonment of not less than one (1) month nor more than six (6) months or both at the discretion of the court. If the violation is committed by any juridical entity, the President, General Manager or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable thereof. EHCcIT 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. (b) Fine for Second Offense . Any person or persons who violate for the second time the provisions of this Code or the rules and regulations promulgated by the authority of this Code shall, upon conviction, be punished by the maximum penalty that may be imposed by the court prescribed in the preceding section. (c) Attempt to Evade or Defeat Tax . Any person who willfully attempts in any manner to evade or defeat any tax, fees or charges imposed under this Code shall, in addition to other penalties provided by law, upon conviction thereof, shall also be punished by the maximum penalty that may be imposed by the court prescribed in paragraph (a) of this Section. (d) Administrative Disciplinary Action . Any public officer or employee who violates the provision of this Code may be meted administrative disciplinary action, without prejudice to the filing of the appropriate civil or criminal action. CHAPTER IX Final Provisions SECTION 9.01. Separability Clause . If for any reason, any section or provision of this code shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 9.02. Transitory Clause . (a) Regular Permit and Licensing Officer . The regular Permit and Licensing Officer of the Municipality of Quezon, Bukidnon shall perform the following duties and functions: (1) Acts as verifier of all the accounts of the taxpayer regarding taxes, fees, charges, penalties and other impositions of this Code; (2) Issues bills and/or statement of accounts of the total amount of taxes, fess, charges, penalties and other impositions of this Code; (3) Issues permit and licenses after checking and examining that the applicant complied all the requirements and paid all taxes, fees, charges, penalties and other impositions of this Code; (4) Issues notices, demand letters and other information regarding the enforcement of this Code; (5) Recommends to the Municipal Mayor the closure, stoppage, cancellation and revocation of business permits whenever necessary to business establishments which are inimical, hazardous, nuisance and danger to public welfare and public health; (6) Functions as member of the inspectorate team who shall conduct regular inspection of business establishments in the municipality; (7) Makes rules and regulations regarding the conduct of his office for the attainment of efficient and effective enforcement of the duties and functions of the office; (8) Conducts spot inspection to business establishments where taxable goods and items ( i.e. , combustibles, flammable, etc.) are kept to determine actual operation vis--vis nature of business applied for; (9) Summons the person liable for tax or required to file a permit to appear before the Local Fiscal Management Team (LFMT) at a time and place specified in the summons and to produce such books, papers, records or other data and to give testimony relating to the business of person liable for tax; (10) May examine any book, paper, record or other data relevant to the function of his office; (11) Makes recommendations at the end of the calendar year relative to the function of his office; (12) Performs such other functions as may be required by the Local Fiscal Management Team. (b) Upon effectivity of this code, any taxes, fees, charges, penalties and other impositions paid by the taxpayer on quarterly basis under the rate of the Municipal Revenue Code of 2003 shall be effective only on the quarter such taxes, fees, charges, penalties and other impositions was paid. Any taxes, fees, charges, penalties and other impositions due to the municipality on the quarter this Code takes effect shall be governed by the provisions of this Code. If in cases, the taxpayer has paid all taxes, fees, charges, penalties and other impositions of the Revenue Code of 2006 from the start of the taxable year, this Code shall be effective upon him on the next taxable year. All permits granted before the effectivity of this Code shall remain valid and effective unless expired, revoked or cancelled and shall be governed by the terms and conditions set forth on the provisions of this Code. (c) Annual Increase . There shall be imposed 2 percent (2%) yearly increase on all Tax Rates and stall rentals effective January 01, 2018. SECTION 9.03. 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 9.04. Repealing Clause . All ordinances, rules and regulations or part thereof, in conflict with or inconsistent with any provision of this Code are hereby repealed or modified accordingly. SDIaHE SECTION 9.05. Effectivity . This Code shall take effect after its publication in a newspaper of general circulation throughout the province of Bukidnon and after its posting in three (3) conspicuous places within the municipality for a period of three (3) consecutive weeks, whichever comes later. ENACTED. November 27, 2017. I HEREBY CERTIFY that the foregoing resolution-ordinance was considered and approved by the 13th Sangguniang Bayan of Quezon, Bukidnon during its 3rd Special Session held on November 27, 2017. JUDITH D. LASPIAS Secretary to the Sanggunian ATTESTED: PABLO LORENZO III Vice-Mayor, Presiding Officer APPROVED: GREGORIO LLOREN GUE Municipal Mayor