An Ordinance Amending Articles A And C of Chapter 3 And Article C of Chapter 5 of Tax Ordinance No. 2009-002 Otherwise Known as The 2010 Revenue Code of The City of San Fernando

December 14, 2010 Regular Session of the Sangguniang Panlungsod of the City of San Fernando on the 14th Day of December 2010. PRESENT: Hon. Vice Mayor Hermenegildo A. Gualberto Hon. Councilor Alfredo Pablo R. Ortega Hon. Councilor Francisco Paolo P. Ortega V Hon. Councilor Rodolfo M. Abat Hon. Councilor Joseph Bernard D. Valero Hon. Councilor Joseph M. de Guzman Hon. Councilor Andre H. Dacanay Hon. Councilor Florentino G. Flores, Jr. Hon. Councilor Marylin R. Jucar Hon. Councilor Lolita G. Dyquiangco Hon. Councilor Ramon F. Laudencia Hon. Councilor Wilfredo P. Ordoo Hon. Member Ramon C. Ortega Hon. Member Ramon Guio A. Ortega, Jr. ABSENT: Hon. Councilor Jonathan Justo A. Orros On sick leave SAN FERNANDO CITY TAX ORDINANCE NO. 001-10 AN ORDINANCE AMENDING ARTICLES A AND C OF CHAPTER 3 AND ARTICLE C OF CHAPTER 5 OF TAX ORDINANCE NO. 2009-002 OTHERWISE KNOWN AS THE 2010 REVENUE CODE OF THE CITY OF SAN FERNANDO "Be it ordained by the Sangguniang Panlungsod in session duly assembled that: SECTION 1. Chapter 3, Article A on Mayor's Permit is hereby amended to read as follows: ARTICLE A Business Permit SECTION 3A.01. Requirements . The following requirements shall be submitted at the Permits and Licenses Section. A. New Application 1. Barangay Business Clearance 2. Application Form 3. Community Tax Certificate 4. DTI Registration in the case of single proprietorship 5. SEC Registration in the case of corporation/partnership 6. Paid up Capital/Capital Investment 7. Zoning Certification 8. Electrical Inspection CAIHTE 9. Individual Work Permit 10. Occupancy Permit B. Renewal 1. Barangay Business Clearance 2. Previous application form 3. Community Tax Certificate 4. Previous Business Permit/Official Receipts 5. Electrical Inspection 6. Individual Work Permit Post Requirements 1. Fire Clearance from the Bureau of Fire Protection (BFP) 2. Sanitary Permit . . . SECTION 3A.03. Time of Payment . The fee imposed in the preceding Section shall be paid upon application for a Business Permit before any business or undertaking can be lawfully started or pursued and within the first twenty (20) days of January, in case of renewal thereof. SECTION 3A.04. Prescribed Unified Form . There shall be a prescribed unified application form for application/renewal of business permits to be prepared by the Permits and Licensing Office. The application must be verified from the general ledger/journal or simplified books of accounts whichever is required by the Bureau of Internal Revenue and from the Business Permit for the preceding year. SECTION 3A.05. False Statement . Any false statement of material nature shall be sufficient ground for the denial or revocation of the permit, without prejudice to civil or criminal action for violation in this Code. SECTION 3A.06. Issuance and Contents of Business Permit . Upon approval of the application for a Business Permit, the application duly signed by the City Mayor shall be returned to the applicant the same to be presented to the City Treasurer as basis for the collection of the Business Permit and the corresponding business tax. The Business Permit and the Business Registration Plate shall be issued by the City Mayor upon presentation of the receipt for the payment of the Business Permit fee, charges and the business tax. Every permit issued in accordance with this Article shall show the name, residence and nationality of the applicant or business; nature of the organization, i.e. , whether the business is a sole proprietorship, corporation or partnership, etc.; location of the business; date of issue and expiration thereof; the type or kind of business, trade or activity to be pursued or offered; office or clinic to be occupied; and, such other pertinent information as may be deemed necessary. The City Mayor shall, upon presentation of satisfactory proof that the original copy of the permit has been lost, stolen or destroyed, issue a certified true photocopy of the permit upon payment of the fee of One Hundred Pesos (P100.00). If the Business Registration Plate is likewise lost and need to be replaced, the applicant shall pay the amount of One Hundred Fifty Pesos (P150.00). DETACa The Business Registration Plate shall appear as below provided: Business Registration Plate SECTION 3A.07. Duration and Schedule of Application and Renewal of Permit . The Business Permit shall be in effect for one (1) year unless revoked or surrendered earlier and shall be renewed within the first twenty (20) days of January of the following year. For new business, applications will be accepted only from January 21 to December 31. The deadline in the submission of all requirements prior to the issuance of a Business Permit shall be the last working day of March of every year. The Business Registration Plate shall be used for a period of five (5) years to be issued by the Permits and Licensing Office. The cost of the Business Registration Plate shall be One Hundred Fifty Pesos (P150.00). In case of renewal, a sticker fee in the amount of Thirty Pesos (30.00) shall be paid. SECTION 3A.08. Posting of Permit and Business Registration Plate . Every holder of the Business Permit shall keep the Permit and Business Registration Plate posted at all times in his/her place of business or office, in a conspicuous place, or if he/she has no fixed place of business or office, he/she shall keep the Permit and the Business Registration Plate in his/her person. The permit shall be immediately produced upon demand by the City Mayor, the City Treasurer or any of their duly authorized representatives. SECTION 3A.09. Expiration of Permit upon Revocation or Surrender . Every Permit and the Business Registration Plate shall cease to be in force upon revocation or surrender thereof. Failure to post or produce the Permit and the Business Registration Plate as required herein shall be sufficient ground for the revocation of the permit and shall subject such person, owner, manager, or person-in-charge of the operation of the business, trade, establishment or office to the penalties provided for in this Code. SECTION 3A.10. Joint Inspection Team . There shall be a Joint Inspection Team composed of the following who shall jointly conduct inspections: A. Permits and Licensing Officer Chairperson B. City Health Officer Vice Chairperson C. City Treasurer Member D. City Planning and Development Officer Member E. City Engineer Member F. Fire Chief Member G. Representative of the Office of the City Mayor Member The function of the joint inspection team shall be as follows: A. Inspect establishments of new business permit applicants. B. Monitor adherence to local ordinances. C. Prepare and consolidate inspection reports within twenty four (24) hours after inspection. D. Recommend the issuance of new, renewal or non-renewal of business permit. SECTION 2. Chapter 3, Section 3B.02 of Article B on Individual Work Permit is hereby amended to read as follows: SECTION 3B.02. Imposition of Fees . There shall be levied an annual fee in the amount of One Hundred Fifty Pesos (PhP150.00) for the issuance of Individual Work Permit from every person who shall be engaged in the practice of the occupation or calling not requiring government examination within the city. The applicant may opt to pay the Individual Work Permit for three (3) years without need of submitting the requirements for renewal except for individuals as provided in Section 4E.02 to include drivers. aDSIHc SECTION 3. Chapter 3, Article D on Fees on Signs, Signboards, Billboards or Advertisements is hereby amended to read as follows: ARTICLE D On Advertisements SECTION 3D.01. Coverage . This Article shall cover the installation or display of signs, signboards, billboards, neon signs, posters, dropdown streamers/tarpaulin and buntings in the City. SECTION 3D.02. Definition of Term . Advertisement refers to signs, signboards, billboards, neon signs, posters, dropdown streamers/tarpaulin and buntings displayed/installed within the designated areas in the City designed to attract public attention or patronage. SECTION 3D.03. On Signs, Signboards, Billboards and Neon Signs . There is hereby levied an annual license fee on every person who shall display signs, signboards, or billboards at the place or places where the profession or business advertised is, in whole or in part, conducted: Rates A. Billboards, signs, signboards for business or profession P50.00 separated or detached from the building or structure where the business or profession is, in part or in whole, conducted, per square meter or fraction thereof. B. Billboards or signboards for business and professions 50.00 painted on any building or structure where the business or profession is in part or in whole, conducted, otherwise not separated or detached therefrom, per square meter or fraction thereof. C. For the use of electric or neon lights in billboards or 50.00 signboards, in addition to the license fees provided under Items (1) and (2) hereof, per square meter or fraction thereof. The sign/signboard/billboard shall appear as below provided: Business Name Barangay, City of San Fernando, (LU) SECTION 3D.04. On Posters, Dropdown Streamers/Tarpaulins and Buntings . A. Fees. There is hereby levied service fee for the removal of posters, dropdown streamers/tarpaulins and buntings payable to the City Treasurer. 1. Posters and dropdown streamers/tarpaulins a. Events P750.00/pc. P25.00/day in excess thereof b. Products P1,000.00/pc. 2. Buntings P1,500.00/roll P50.00/day in excess thereof B. Requirements. The following are the requirements for application for Mayor's Permit for posters, dropdown streamers/tarpaulins and buntings. ETHIDa 1. The official receipt of the permit fee paid in the barangay . 2. The necessary plans and description of the posters, dropdown streamers/tarpaulins and buntings to be displayed/installed. C. The City General Services Office (GSO) shall be responsible in releasing the Mayor's Permit. D. Designated Areas for the installation/display of posters, dropdown streamers/tarpaulins and buntings. The following shall be the designated areas for advertisements: 1. Diversion Road a. In front of CSI up to the Pagdaraoan Bridge going west and up to the first junction going east b. From P. Burgos St. and F. Ortega Highway c. From the south entrance of Diversion Road up to the crossing of Diversion Road and Sevilla Height/Relocation Road 2. F. (Pacoy) Ortega Highway a. Zamora Street up to crossing of Diversion Road b. In front of North/South Community School, Santiago Norte PNP Sub-Station (50 meters both ways), Santiago Elementary School, Camansi PNP Sub-Station (50 meters both ways) 3. Gov. J. L. Ortega Avenue (formerly Pennsylvania Avenue) a. From the monument of unknown soldiers up to San Agustin Elementary School 4. Airport Road a. From the crossing of Gov. J. L. Ortega Avenue (formerly Pennsylvania Avenue) up to the frontage of the Airport b. At the Canaoay PNP Sub-Station (50 meters both ways) c. From Pagudpud Bridge up to the crossing of National Road/Quezon Avenue 5. Quezon Avenue except from Macho Temple to Central Bank. E. Administrative Provisions. 1. The installation of posters, dropdown streamers/tarpaulins and buntings shall be the responsibility of the advertisers. Advertisement materials shall have a ground clearance of 6.5 ft. 2. The maximum width for dropdown streamer/tarpaulin shall be three (3) feet. 3. The duration for the display of the advertisement materials shall not be more than as prescribed hereunder: Posters and buntings - 30 days Dropdown streamers/tarpaulins: Cloth - 15 days Tarpaulin - 30 days 4. The City ENRO shall be responsible for removing the advertisement materials upon expiration of the permit. cSEDTC 5. In no case shall the City Government be liable for lost advertisement materials. 6. No streamer shall be installed across any road. 7. Barangays who shall display buntings in relation to their fiestas shall be exempt from paying the service fee mentioned in this Article. However, they shall be responsible for removing the buntings after the event. SECTION 3D.05. Penalty . Any person who violates any of the provision of this Article shall be fined the amount of Three Thousand Pesos (PhP3,000.00) for every offense per billboard, sign, signboard, neon sign, dropdown streamer, poster and bunting. SECTION 4. Chapter 5, Section 5C.01 of Article C on Equipment/Vehicle Rentals is hereby amended to include the following: ARTICLE C On Equipment/Vehicle Rentals SECTION 5C.01. Imposition of Rents . There shall be levied from each customer/lessee the following rates of rentals: xxx xxx xxx T. Tents Big P200.00/day/unit Small 100.00/day/unit SECTION 5. Repealing Clause . All existing ordinances which are inconsistent herewith are hereby repealed or modified accordingly. SECTION 6. Separability Clause . If for any reason, any provision in this Article is declared unconstitutional or invalid, the other provisions hereof not so affected shall continue in full force and effect. SECTION 7. Effectivity . This Ordinance shall take effect immediately upon publication. APPROVED." xxx xxx xxx Certification I hereby certify to the correctness of the above quoted Resolution passed on Second Reading on December 14, 2010. MARGARET I. FAROLAN Secretary to the Sanggunian ATTESTED: HERMENEGILDO A. GUALBERTO Vice Mayor APPROVED this _______________ day of December 2010. PABLO C. ORTEGA Mayor