2010 Revenue Code of the City of San Fernando

November 10, 2009 Regular Session of the Sangguniang Panlungsod of the City of San Fernando on the 10th Day of November 2009. PRESENT: Hon. Councilor Francisco C. Ortega, Jr. Hon. Councilor Joseph Bernard D. Valero Hon. Councilor Alfredo Pablo R. Ortega Hon. Councilor Maria Rosario Eufrosina P. Nisce Hon. Councilor Rodolfo M. Abat Hon. Councilor Florentino G. Flores, Jr. Hon. Councilor Marylin R. Jucar Hon. Councilor Andre H. Dacanay Hon. Councilor Mario A. Lacsamana Hon. Councilor Joseph M. de Guzman Hon. Councilor Lolita G. Dyquiangco Hon. Member Ramon C. Ortega Hon. Member Leica Mariz B. Balanon ABSENT: Hon. Councilor John H. Orros On sick leave SAN FERNANDO CITY TAX ORDINANCE NO. 002-09 AN ORDINANCE CODIFYING THE REVENUE CODE OF THE CITY OF SAN FERNANDO Be it ordained by the Sangguniang Panlungsod in session duly assembled that: CHAPTER 1 General Provisions ARTICLE A Title and Scope SECTION 1A.01. Title . This Ordinance shall be known as the 2010 Revenue Code of the City of San Fernando. SECTION 1A.02. Scope and Application . This Code shall cover and apply to all persons, natural or juridical, engaged in any business, trade or industry, or exercising any privilege or occupation, or to whom services are rendered, or engaged in any other acts or undertakings within the territorial limits of San Fernando City, La Union, for which taxes, fees, charges or other impositions are levied, imposed and/or collected pursuant to the provisions of this Code. ARTICLE B Collection of Taxes, Fees and Charges SECTION 1B.01. Prior Payment of Tax, License, Fee or Charge . No person shall engage, conduct or maintain any business or exercise any privilege or avail of any services within the territorial limits of this City for which a tax, fee or charge is required under the provisions of this Code without first paying the necessary tax, fee or charge herein imposed. Unless specifically provided in this Code, the tax on business and mayor's permit are payable for every separate or distinct line of business, or establishment/place where the business subject to the tax or fee is conducted with other business for which such tax or fee has been paid. SECTION 1B.02. Tax Period and Manner of Payment . Unless otherwise provided in this Code, the tax period of all local taxes, fees and charges shall be the calendar year unless sooner terminated or revoked for cause. Such taxes, fees and charges may be paid in quarterly installments. SECTION 1B.03. Accrual of Taxes, Fees and Charges . Unless otherwise provided in this Code, all taxes, fees and charges shall accrue on the first day of January. However, new taxes, fees or charges, or changes in the rates thereof, shall accrue on the first day of the quarter next following the effectivity of the ordinance imposing such new levies or rates. SECTION 1B.04. Time of Payment . Unless otherwise provided in this Code, all taxes, fees and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be. Should the last day of payment of taxes, fees or charges fall on a Saturday or Sunday, the due date shall be the following Monday. Should the last day of payment fall on a holiday, the due date shall be the immediate following working day. ISCcAT SECTION 1B.05. Surcharges and Penalties on Unpaid Taxes, Fees or Charges . Except as otherwise specifically provided, failure to pay the tax, license, fee or charge within the period provided for in this Code, shall subject the taxpayer to a surcharge not exceeding twenty five percent (25%) of the amount of the tax, fee or charge not paid on time, plus interest thereon at the rate of two percent (2%) per month until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. SECTION 1B.06. Collection of Revenues by the City Treasurer . All taxes, fees and charges shall be collected by the City Treasurer or his/her authorized representatives. ARTICLE C Definitions and Construction of Provisions SECTION 1C.01. Definitions . When used in this Code: Acquisition Cost for Newly-Acquired Machinery Not Yet Depreciated and Appraised Within the Year of Its Purchase refers to the actual cost of the machinery to its present owner, plus the cost of the transportation, handling, and installation at the present site. Actual Use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the value of the property. Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, pictorials or reading matters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or any other medium. Agricultural Land is a land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aqua cultural activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land. Agricultural Products includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, etc., and their by-products; ordinary salts; all kinds of fish; poultry and livestock, and animal products, whether in their original form or not. The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market, such as freezing, drying, salting, smoking or stripping, for purposes of preserving or otherwise preparing said products for the market. To be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products, as defined, include those that have undergone not only simple but even sophisticated processes employing advanced technological means in packaging, like dressed chicken or ground coffee in plastic bags or styrofoam or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in the cultivation or processing of an article remain still of value and marketable, like copra cake from copra or molasses from sugarcane. Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun. Amusement Devices refers to machines whether mechanical or electronic which upon insertion of a coin or a token may be operated by the public generally at public premises for use as a game, entertainment or amusement. Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance. Appraisal is the act or process of determining the value of property as of a specific date for a specific purpose. Assessment is the act or process of determining the value of property or portion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property. Assessment Value is the fair market value of real property multiplied by the assessment level. It is synonymous to taxable value. Banks and Other Financial Institutions include banks, non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder. Bar includes any places where intoxicating and fermented liquors or malt are sold, disposed of or given away for compensation, even without food, where the service of hostesses and/or waitresses are employed, and where customers are entertained by occasional music not rendered by a regular dance orchestra, musicians or entertainers hired for the purpose, otherwise, the place shall be classified as a dance hall or night club. A cocktail lounge is considered a bar even if there are no hostesses or waitresses. Boarding House includes any house where boarders are accepted for compensation by the week or by the month, and where meals are served to boarders only. Where meals are not served, the landlord/operator shall be considered lessor of real estate. HCSEIT Boxing Arena or Stadium means a place or compound, whether open or enclosed, where only professional boxing contests are held. 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 do not exceed two hundred (200) gauge liters. Buildings refer to all kinds of structure more or less permanently attached to a piece of land excluding those which are merely superimposed on the soil. Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. Business Agent (Agente de Negocios) includes all persons who act as agents of others in the transaction of business with any public officers, as well as those who conduct collecting, advertising, employment or private detective service. Business Permit Registration Plate is an embossed aluminum plate designed in a similar manner as that of a motor vehicle registration plate being issued by the Land Transportation Office, with security markings, to show that a business operation or undertaking in the City of San Fernando is duly registered and authorized to operate a certain kind of business undertaking. 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, before or after the dancing and where professional hostesses or dancers are employed. Calibration shall refer to a process of testing the accuracy of a measuring instrument by comparison to a general standard of weight. Capital signifies the actual estate, whether in money or property, owned by an individual or corporation. It is a fund with which it transacts its business, for which it would be liable to its creditors and which, in case of insolvency, passes to a receiver. Capital Investment is the capital which 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. Charges refers to pecuniary liability, as rents or fees against persons or property. Circus includes every building, tent or area where feasts or horsemanship, acrobatic performance or similar acts are exhibited. City Waters include not only streams, lakes, and tidal waters within the City not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two (2) lines drawn perpendicularly to the general coastline from points where the boundary lines of the City or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities. Cockpit includes any place, compound, building or portion thereof where cockfights are held whether or not betting is done as a result of such cockfight. Coliseum includes an ampitheatre which may be closed, covered, or otherwise or any other place where professional or non-professional athletic competition, including boxing and other exhibitions, are held. Collecting Agency includes any person other than a practicing Attorney-at-law engaged in the business of collecting or suing debts or liabilities placed in his/her hands, for said collection or suit, by subscribers or customers applying therefore. Commercial Broker includes all persons other than importers, manufacturers, producers, or bonafide employees who, for compensation or profit, sell or bring about sales or purchases of merchandise to other persons, bring proposed buyers and sellers together, negotiate freight or other business for owners of vessels or other means of transportation, or for the skippers, consigners, or freight carried by vessels or other means of transportation. The term includes commission merchants. Commercial Land is a land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber or residential land. DITEAc Compounder comprises every person who, without rectifying, purifying, or refining distilled spirits, shall be mixing such spirits, wine or other liquor with any materials except water and manufactured intoxicating beverage, whatsoever. Contractor includes persons, natural or juridical, not subject to professional tax under Article 228 of the Implementing Rules and Regulations 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/her employees. As used in this Article, the term "contractor" shall include general engineering, general building and specialty contractors as defined under applicable laws; filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engage in the installation of water system; and gas or electric light; persons engage in the installation of water system; and gas or electric light, heat, or power; proprietors or operators of smelting plants; engraving, planting and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planting or surfacing and recutting of lumber, and sawmills under contract to saw or cut logs belonging to owners; proprietors or operators of dry cleaning or dyeing establishments, steam laundries, and laundries 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 contrivance; 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 saloons and similar establishments; photographic studies; funeral parlors; proprietors or operators of hotels, motels and lodging houses; proprietors or operators of arrastre and stevedoring, warehousing or forwarding establishments, master plumbers; publishers; except those engaged in the publication or printing of any newspaper, magazine, review or bulleting which appears at regular intervals with fixed works for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detective or watchmen agencies, commercial and immigration brokers, and cinematographic films owners, lessors and distributors, messengerial, courier services; other contractors establishments rendering services not enumerated above. Corporation includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion) , associations or insurance companies but does not include general professional undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. Countryside and Barangay Business Enterprises 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 Enterprise (Kalakalan 20). Dancing Pavilion includes any space within the duly licensed restaurant or other public eating places other than a nightclub or bar wherein the operator thereof allows the use of the said space by its patrons or customers for casual dancing to the accompaniment of music by an orchestra, rondalla, amplifier or jukebox. Dancing School includes any establishment where dancing is taught and permitted to the public in consideration of an enrollment, admission, membership, or any other fees. 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/her profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. Entertainment Establishment includes club, cabaret, bar and beerhouse, folk or pub houses, disco or discotheque, KTV and videoke establishment. Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. 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/her official duties. DaHISE Franchise is a right or privilege, affected with public interest which 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. Gross Output means the actual market value of the manufactured or finished products without any deduction for manufacturing, producing, milling, refining, transporting, handling, marketing, or any other expenses, except when the manufacturers or producers under the term OIF, in which case, the actual cost or ocean freight and insurance shall be deducted. Gross Receipts of Hotels, Restaurant, Etc. refer to the charges prices or compensation paid by the guests for their lodging, meals, and for such services and attention as are necessarily incident to the use of the hotels as a temporary abode. In the case of a restaurant, caf or refreshment parlor, it refers to the charges, prices, or compensation paid for the meals, cooked foods, or refreshments served to the patrons. Gross Sales or Receipts include the total amount of money or its equivalent presenting the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales returns, excise tax, and value added tax (VAT). Guest Relations Officer (GRO) refers to women and men whose occupation is to act as host or to entertain customers at tables or to dance with them for a fee, compensation or remuneration paid either directly by the operator or by the person he/she entertains or dances with on establishments such as club, cabaret, bar and beerhouses, folk or pub houses, disco or discotheque, KTV and videoke establishment. Hotels include any house or building or portion thereof in which any person may be regularly harbored or received as transient or guest. A hotel shall be considered as living and shall have the privilege to accept any number of guests and to serve food to the guests therein. Importer is any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading or which, after such entry, are consumed therein or incorporated into the general mass of property in the Philippines. In case tax free, imported articles brought into the Philippines by persons, entities or agencies exempt from tax are subsequently sold, transferred, or exchanged in the Philippines to non-exempt private persons or entities, the purchaser-recipients shall be considered the importer thereof. Improvement is a valuable addition made to a property or amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adopt it for new or further purposes. Independent Wholesaler is a person other than a manufacturer, producer or importer who buys commodities for resale to persons other than the end-users, regardless of the quantity of the transactions. Industrial Land is a land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land. Lending Investor includes all persons who make it a practice of lending money to another at a certain interest rate. Levy is an imposition or collection of an assessment, tax or fine. Licensing shall refer to the act of formally granting to the owner of subject weight and measure the authority to use the same in the pursuit of such business or occupation. Lodging House includes any house or building or portion thereof in which any person may be regularly harbored or received as transient for compensation. A tavern or inn shall be considered as a lodging house. Machinery embraces machines, equipment, mechanical contrivance, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. Manufacturer includes every person who, by physical or chemical process, alters the exterior texture form or inner substance of any raw material, manufactured or partially manufactured products 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 so as to reduce it to marketable shape or prepare it for any use or industry, or who, by any such process, combines any such raw material or manufactured or partially manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original could not have been put, and or partially manufactured in their original or manufactured or partially who in addition, alters with raw material or manufactured or partially manufactured products, or combines the same to products such finished products of the purpose of their sale or distribution to others and not for his/her own use or consumption. Manufacturer of Cigars or Cigarettes includes every person whose business is to make or manufacture cigars or cigarettes for sale, but the term does not include artisans or apprentices employed to make cigars or cigarettes from material supplied by the employer, the latter being lawfully engaged in the manufacture of cigars and cigarettes. Manufacturer of Tobacco includes every person whose business is to manufacture tobacco or snuff, whether such manufacture be by butting, pressing, grinding, or rubbing any raw or leaf tobacco; or otherwise preparing raw or leaf tobacco and or manufactured or partially manufactures tobacco or snuff, or putting up for consumption scraps, refuse or stems of tobacco resulting from any waste sifting, twisting, screening, or by any other process. Manufactured Products of Tobacco includes cigars, cigarettes, smoking, chewing, tobacco snuff and all other forms of manufactured and partially manufactured tobacco. Marginal Farmer of Fisherman refers to individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products by himself and his immediate family, and whose annual not 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. Mercantile Agency any person engaged in the business of gathering information as to the financial standing, ability of credit of persons engaged in business, and reporting the same subscribers or to customers applying and paying therefore. Mineral Lands are lands in which minerals, metallic or non-metallic exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials. Money Shop is an extension service unit of a banking institution usually operating in public markets with authority to accept money for deposit and extend short-terms loans for specific purposes. CDISAc Motel includes any house or building, or portion thereof, in which any person may be regularly harbored or received as transient with enclosed garages where such transients or guests may park their vehicles. Motor Vehicle means any vehicle propelled by any other than muscular power using the public roads, but excluding road rollers, trolley cars, street-sweepers, sprinkling, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes; if not used on public roads, vehicles which run only on rails or tracks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. Motorized Tricycle Operator's Permit (MTOP) refers to the franchise document issued by the Office of the City Mayor allowing and/or permitting a qualified person, either natural or juridical, to operate a tricycle transport service within the territorial limits of the City. Night or Day Club includes places frequented at night or day as the case may be, where foods, wines and drinks are served and music is furnished by the operator and the patrons are allowed to dance with their own partners, or with hostesses by the management. Operator includes the owner, manager, administrator or any other person who operates, or is responsible for the operation of a business establishment or undertaking. Pawnbroker includes every person engaged in granting loans on deposits or pledge of personal property on the condition of returning the same at a stipulated price, displaying at his/her place of business three gilt or yellow balls or exhibiting a sign in the business known as pawnbroker. Peddler means any person who, either for himself/herself or on commission, travels from place to place and sells his/her good 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. Persons mean every natural or juridical being, susceptible to rights and obligations or of being the subject of legal relations. Producer means essentially the same as "manufacturer", except that it is more commonly used to denote a person who raises agricultural crops and puts them in condition for the market. Profession is a calling which requires the passing of an appropriate government board or bar examination, such as practice of law, medicine, public accountancy, engineering, etc. R.A. 6938 an Act to ordain a Cooperative Code of the Philippines. Real Estate Broker includes any person, other than a real estate salesman as hereinafter defined who, for another, and for a compensation or in the expectation or promise of receiving compensation or in the expectation or promise of receiving compensation: (1) sells or offers for sale, buys or offers to buy, lists or solicits for prospective purchasers or negotiates the purchase, sale or exchange of real estate or interest therein; (2) or negotiates loans on real estate; (3) or leases or offers to lease; negotiate the sale, purchase or exchange of a lease; or rents, places for rent or collects rent from real estate or improvement thereof; (4) or shall be employed by or on behalf of the owner of lots or other parcels. "Real Estate Salesman" means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the functions of an estate broker. Any of the activities embraced within the above definition shall constitute an undertaking of a real estate broker. But the foregoing definitions do not include a person who shall directly perform any of the acts aforecited with reference to his own property, where such acts are performed in the regular course of or as an incident to the management of such property; nor shall they apply to a person acting pursuant to a duly executed power of an attorney from the owner authorizing final consumption by performance of a control conveying real estate by sale, mortgage or lease; nor shall they apply to any receiver or trustee selling under a deed or trust. "Real Estate Dealer" includes any person engaged in the business of buying, selling, exchanging, leasing or renting property as principal and holding himself/herself out as a full or part-time dealer in real estate or as an owner of rental property or properties rented or offered or rent for an aggregate amount of One Thousand Pesos (P1,000.00) or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he/she is the owner or sub-lessor of property rented or offered for rent for an aggregate amount of One Thousand Pesos (P1,000.00) a year or more; provided, however, that the owner of sugar lands subject to tax under Commonwealth Act No. 567 shall not be considered as real estate dealer under this definition. HEcSDa Real Property refers to land, buildings, machineries, other structures and other improvements as contemplated in Title II, Book II of the Local Government Code of 1991. Reassessment is the assigning of new assessed values to property, particularly real estate, as the result of a general, partial, or individual reappraisal of the property. Rectifier comprises every person who rectifiers, purifies, or refines distilled spirits or wines by any process other than by original and conditions distillation from mash, worst, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesaler or retail liquor dealer who has in his/her possession any distilled spirits or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. Refrigerating means the storage or keeping of articles at a temperature not to exceed forty (40F) degrees fahrenheit above zero degree in refrigerating case. Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when machinery becomes valueless. Remaining Value is the value corresponding to the remaining useful life of the machinery. Repacker of Wines or Distilled Spirits includes persons who remove wines or distilled spirits from the original container for repacking and selling the same at wholesale. Replacement or Reproduction Cost is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of producing a new replica of the property on the basis current prices with the same or closely similar material. Residential Land is a land principally devoted to habituation. Residents refers to natural persons who have their habitual residence in the province, city, or City where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provisions creating or recognizing them fixes their residence in a particular province, city or City. In the absence of such law, juridical persons are residents of the province, city or City where they have their legal residence or principal place of business or where they conduct their principal business or occupation. Restaurant refers to any place which provides food to the public and accepts order from them at a price. This term includes caterers. Retail means a sale where the purchaser buys the commodity for his/her consumption, irrespective of the quantity of the commodity sold. Retailer means persons or entities that resell goods or merchandise at a profit, the good being unaltered when resold. As a general rule, retailers sell the goods to consumer or end users. Retail Dealer of Fermented Liquor includes every person except retail dealer of tuba, basi and tapuy who for himself/herself or on commission sells or offers for sale fermented liquors in quantities of five (5) liters or less at any one time and not for resale. Retail Leaf Tobacco Dealer includes any person who for himself/herself or on commission sells leaf tobacco or offers the same for sale to any person except a registered dealer in leaf tobacco or manufacturer of cigars, cigarettes or manufactured tobacco; but, the term does not include a planter or producer so far as it concerns the sale of his/her own product. Retail Liquor Dealer includes every person, except a retail wine dealer who, for himself/herself, or on commission sells or offers for sale wine or distilled spirits (other than denatured alcohol) in quantities of five (5) liters or less at any time and not for resale. Retail Vino Dealer includes every person who, for himself/herself or on commission sells or offers for sale only domestic distilled spirits in quantities of five (5) liters or less at any one time and not for resale. Revenue includes taxes, fees and charges that the state or its political subdivision collects and receives into the treasury for public purposes. Sealing shall refer to the putting or attaching a device, known as seal, on any weight and measure for the purpose of securing and confirming its validity. Service means the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government as the case may be. Shopping Centers means a building, establishment or a place or part thereof leased to several persons but not less than ten (10) persons to be used principally by them separately for selling assorted, non-perishable and dry good merchandise or article, including refrigerated goods. Skating Rinks includes any private place or compound, where, for a fee or compensation, the customers are allowed to skate in or around the place. Soda Fountain includes all places where refreshments and/or drinks are served, provided that, in such places, there is a counter stand with chairs and where customers are not permitted to congregate and loiter within the premises, such as in bars and saloons or in restaurants and public eating places. Stockbroker includes all persons whose businesses are for themselves, such as brokers, or for other brokers to negotiate the purchase or sale of stocks, bonds, foreign exchange, bullion, coined money, bank notes, promissory notes or other securities but does not include underwriters or investment companies as defined in the Investment Company Act. "Dealer in securities" includes all persons who for their own account are engaged in the sale of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes or other securities. Super Clubs includes any establishment where food and drinks are served to its patrons to the accompaniment of music furnished by such establishment with musicians under its employ or by jukeboxes installed within its premises and where patrons are allowed to dance with partners whom they bring along but not hostesses as in the case of night clubs or bars. Tax means an enforced contribution, usually monetary in form, levied by the lawmaking body or persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. Theater or Cinema House includes any place, edifice, building or enclosure where motion pictures are exhibited and/or presentation of play of other shows including performances, stage shows, musical or dramatic shows, concerts or gymnastic or acrobatic feasts are held. Videoke refers to an electronic device that uses a program that produces music with background motion picture, a screen/monitor and a microphone. Warehouse includes every building or portion thereof, where goods, wares, merchandise, articles or other personal properties are received and stored. Weights and Measures shall refer to those instruments or receptacles used to measure the weights of a certain mass for the purpose of determining the weights/measures and values thereof. Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measurer received and/or discharged by the vessel. EHSTDA 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. Wholesaler means a person or entity that sells goods or merchandise at a profit, the goods being unaltered when resold. As a general rule, a wholesale dealer deals only with persons who buy for resale. Wholesale Dealer of Fermented Liquors means anyone who, for himself/herself or on commission, sells or offers for sale fermented liquors in large quantities than five (5) liters at any one time, or who sells or offers for sale such fermented liquors (excluding tuba, basi, tapuy and similar domestic fermented liquors) for the purpose of resale, regardless of quantity. Wholesale Dealer of Distilled Spirits and Wines includes every person, who for himself/herself or on commission, sells or offers for sale, wines of distilled spirits in larger quantities than five (5) liters at any time, or who sells of offers the same for sale for the purpose of resale, irrespective of quantity. Wholesale Tobacco Dealer includes every person, who for himself/herself or on commission, sells or offers for sale; cigars, cigarettes or manufactured tobacco in larger quantities than two hundred (200) cigars, eight hundred (800) cigarettes or five (5) kilos of manufactured tobacco at any one time, or who sells or offers the same for the purpose of resale, regardless of quantity. A "Retail Tobacco Dealer" includes every person who for himself/herself or on commission sells or offers for sale, not more than two hundred (200) cigars, not more than eight hundred (800) cigarettes, or not more than five (5) kilos of manufactured tobacco at any one time for resale. SECTION 1C.02. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 1C.03. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions or if applied they would lead to absurd or highly improbable results. General Rule All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such other words in this Code which have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. 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 and every word importing the plural number shall extend and apply to one person or thing. 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 provision hereof, 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 a holiday in which case the same shall be excluded from the computation, and the next business day shall be considered the last day. References All references to Chapters, Articles, Sections are to Chapters, Articles, Sections in this Code, unless otherwise specified. Conflicting Provisions of Chapters or Articles If the provisions of different Chapters or Articles conflict with or contravene each other, the provisions of each Chapter or Article shall prevail as to all specific matters and question involved therein. Conflicting Provisions of Sections If the provisions of different Sections in the same Article conflict with each other, the provisions of the Sections which is last in point or sequence shall prevail. CHAPTER 2 Taxes ARTICLE A Business Tax SECTION 2A.01. Imposition of Tax. There shall be levied from every business or establishment which operates, conducts, establishes or maintains a business, trade or activity for profit within the City, an annual tax based on the gross sales/receipts of the preceding calendar year. 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 shall be in accordance with the following schedule: Gross Sales/Receipts Tax Less than P10,000.00 P165.00 P10,000.00 or more but less than P15,000.00 220.00 15,000.00 or more but less than P20,000.00 302.00 20,000.00 or more but less than P30,000.00 440.00 30,000.00 or more but less than P40,000.00 660.00 40,000.00 or more but less than P50,000.00 825.00 50,000.00 or more but less than P75,000.00 1,320.00 75,000.00 or more but less than P100,000.00 1,650.00 100,000.00 or more but less than P150,000.00 2,200.00 150,000.00 or more but less than P200,000.00 2,750.00 200,000.00 or more but less than P300,000.00 3,850.00 300,000.00 or more but less than P500,000.00 5,500.00 500,000.00 or more but less than P750,000.00 8,000.00 750,000.00 or more but less than P1,000,000.00 10,000.00 1,000,000.00 or more but less than P2,000,000.00 13,750.00 2,000,000.00 or more but less than P3,000,000.00 16,500.00 3,000,000.00 or more but less than P4,000,000.00 19,800.00 4,000,000.00 or more but less than P5,000,000.00 23,100.00 5,000,000.00 or more but less than P6,500,000.00 24,375.00 Over 6,500,000.00 to 10,000,000.00 37 1/2 of 1% Over 10,000,000.00 to 20,000,000.00 30% of 1% Over 20,000,000.00 to 50,000,000.00 25% of 1% Over 50,000,000.00 20% of 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 in paragraph (E) of this Section. B. On wholesalers, distributors or dealers: Gross Sales/Receipts Less than P1,000.00 P18.00 P1,000.00 or more but less than P2,000.00 33.00 2,000.00 or more but less than P3,000.00 50.00 3,000.00 or more but less than P4,000.00 72.00 4,000.00 or more but less than P5,000.00 100.00 5,000.00 or more but less than P6,000.00 121.00 6,000.00 or more but less than P7,000.00 143.00 7,000.00 or more but less than P8,000.00 165.00 8,000.00 or more but less than P10,000.00 187.00 10,000.00 or more but less than P15,000.00 220.00 15,000.00 or more but less than P20,000.00 275.00 20,000.00 or more but less than P30,000.00 330.00 30,000.00 or more but less than P40,000.00 440.00 40,000.00 or more but less than P50,000.00 660.00 50,000.00 or more but less than P75,000.00 990.00 75,000.00 or more but less than P100,000.00 1,320.00 100,000.00 or more but less than P150,000.00 1,870.00 150,000.00 or more but less than P200,000.00 2,420.00 200,000.00 or more but less than P300,000.00 3,300.00 300,000.00 or more but less than P500,000.00 4,400.00 500,000.00 or more but less than P750,000.00 6,600.00 750,000.00 or more but less than P1,000,000.00 8,800.00 1,000,000.00 or more but less than P2,000,000.00 10,000.00 2,000,000.00 but less than P4,000,000.00 1/2 of 1% 4,000,000.00 but less than P8,000,000.00 1/4 of 1% 8,000,000.00 but less than P10,000,000.00 1/8 of 1% 10,000,000.00 and above 1/10 of 1% The businesses enumerated in paragraph (A) of this Section shall no longer be subject to the tax on wholesalers, distributors or dealers provided under this paragraph. Wholesalers, distributors or dealers with principal offices elsewhere covered by this Section and the applicable provisions of this Code are subject to the provisions of Section 2A.02 of this Article. C. On the business of importing, wholesaling, retailing of or dealing in rice and corn, including rice and corn millers also engaged in the wholesaling or retailing of said cereals shall be in accordance with the following schedule: Gross Sales/Receipts Less than P5,000.00 P40.00 P5,000.00 or more but less than P6,000.00 45.00 6,000.00 or more but less than P7,000.00 50.00 7,000.00 or more but less than P8,000.00 55.00 8,000.00 or more but less than P10,000.00 60.00 10,000.00 or more but less than P15,000.00 75.00 15,000.00 or more but less than P20,000.00 80.00 20,000.00 or more but less than P30,000.00 90.00 30,000.00 or more but less than P40,000.00 130.00 40,000.00 or more but less than P50,000.00 180.00 50,000.00 or more but less than P75,000.00 280.00 75,000.00 or more but less than P100,000.00 370.00 100,000.00 or more but less than P150,000.00 500.00 150,000.00 or more but less than P200,000.00 650.00 200,000.00 or more but less than P300,000.00 870.00 300,000.00 or more but less than P500,000.00 1,250.00 500,000.00 or more but less than P750,000.00 1,900.00 750,000.00 to P1,000,000.00 2,500.00 For every P100,000.00 in excess of P1 million 40.00 D. On all retailers whose gross receipts per annum are more than P50,000.00. Gross Sales/Receipts Less than P100,000.00 2% P100,000.00 but less than P400,000.00 1 1/2% 400,000.00 but less than P1,000,000.00 1% 1,000,000.00 but less than P4,000,000.00 1/2 of 1% 4,000,000.00 but less than P8,000,000.00 1/4 of 1% 8,000,000.00 but less than P10,000.00 1/8 of 1% 10,000,000.00 and over 1/10 of 1% E. On exporters and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed in paragraphs (A), (B) and (C) of this Article: 1. Rice and corn; 2. Wheat or cassava flour; meat; dairy products; locally manufactured, processed or preserved food, sugar, salt; and other agricultural, marine, and fresh water products, whether in their original state or not; ISTHED 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 Article, 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 (C) of this Article. F. On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountains, bars, carinderias or food eateries: Gross Sales/Receipts Less than P4,500.00 P90.00 P4,500.00 or more but less than P6,125.00 120.00 6,125.00 or more but less than P7,250.00 150.00 7,250.00 or more but less than P8,750.00 180.00 8,750.00 or more but less than P10,275.00 200.00 10,275.00 or more but less than P12,125.00 230.00 12,125.00 or more but less than P15,250.00 260.00 15,250.00 or more but less than P16,750.00 300.00 16,175.00 or more but less than P18,250.00 330.00 18,250.00 or more but less than P20,625.00 360.00 20,625.00 or more but less than P23,375.00 420.00 23,375.00 or more but less than P27,000.00 480.00 27,000.00 or more but less than P30,000.00 550.00 30,000.00 or more but less than P33,000.00 610.00 33,000.00 or more but less than P35,875.00 670.00 35,875.00 or more but less than P40,000.00 750.00 40,000.00 or more but less than P45,500.00 830.00 45,000.00 to P50,000.00 910.00 For every P1,000.00 or fraction thereof in excess of 10.00 P50,000.00 G. On rendering services. This shall include general engineering, general building; proprietors or operators of arrastre; proprietors or operators of barber shops, beauty parlors; business agents; cinematographic film owners; lessors; commercial and immigration brokers; courier services; proprietors or operators of dockyards; proprietors or operators of dry-cleaning or dyeing establishments; engraving, plating, and plastic lamination establishments; filling, demolition and salvage works contractors; forwarding establishments; funeral parlors; proprietors or operators of furniture shops; persons engaged in the installation of water system, gas or electric light, heat or power; proprietors or operators of massage clinics, sauna, Turkish and Swedish baths; plumbers; messengerial services; proprietors or operators of mine drilling apparatus; proprietors or operators of establishments or lots for parking purposes; photographic studios; establishments for planning or surfacing and recutting of lumber; printers, bookbinders, and lithographers; private detective or watchman agencies; 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 are not devoted principally to the publication of advertisements; proprietors/owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoes by machine or any mechanical contrivance; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles; heavy equipment; sawmills under contract to saw or cut logs belonging to others; sign painters; slenderizing and body-building saloons and similar establishments; proprietors or operators of smelting plants; smiths; steam laundries and laundries using washing machines; stevedoring; proprietors or operators of tailor shops, dress shops, milliners and hatters; proprietors or operators of establishments for vulcanizing, recapping and battery charging; warehousing; and other establishments rendering services not enumerated or taxed under any section of this Article shall be in accordance with the following schedule: Gross Sales/Receipts Less than P5,000.00 P27.50 P5,000.00 or more but less than P10,000.00 61.60 10,000.00 or more but less than P15,000.00 104.50 15,000.00 or more but less than P20,000.00 165.00 20,000.00 or more but less than P30,000.00 275.00 30,000.00 or more but less than P40,000.00 385.00 40,000.00 or more but less than P50,000.00 550.00 50,000.00 or more but less than P75,000.00 880.00 75,000.00 or more but less than P100,000.00 1,320.00 100,000.00 or more but less than P150,000.00 1,980.00 150,000.00 or more but less than P200,000.00 2,640.00 200,000.00 or more but less than P250,000.00 3,630.00 250,000.00 or more but less than P300,000.00 4,620.00 300,000.00 or more but less than P400,000.00 6,160.00 400,000.00 or more but less than P500,000.00 8,250.00 500,000.00 or more but less than P750,000.00 9,250.00 750,000.00 or more but less than P1,000,000.00 10,250.00 1,000,000.00 or more but less than P2,000,000.00 11,500.00 2,000,000.00 but less than P10,000,000.00 1/2 of 1% 10,000,000.00 but less than P20,000,000.00 1/4 of 1% 20,000,000.00 but less than P30,000,000.00 1/8 of 1% 30,000,000.00 and over 1/10 of 1% H. On banks and other financial institutions, on their gross receipts 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, in accordance with the following schedule: Less than P1M 1/2 of 1% P1M to 3M 1/4 of 1% P3M to 5M 1/8 of 1% Over 5M 1/10 of 1% I. On the business of and/or dealers in fermented liquors, distilled spirits and/or wines: 1. Wholesale dealers in foreign liquors P1,100.00 2. Retail dealers in foreign liquors 300.00 3. Wholesale dealers in domestic liquors 550.00 4. Retail dealers in domestic liquors 150.00 5. Wholesale dealers in fermented liquors 270.00 6. Retail dealers in fermented liquors 120.00 7. Retail dealers in vino liquors 70.00 8. Retail dealers in tuba, basi and/or tapuy 70.00 J. Tax on tobacco dealers: 1. Retail leaf tobacco dealers P90.00 2. Wholesale leaf tobacco dealers 500.00 3. Retail manufactured tobacco dealers 150.00 4. Wholesale manufactured tobacco dealers 500.00 K. Tax on amusement devices: 1. Each machine or apparatus for visual 70.00 entertainment 2. Each coin-operated amusement machine 150.00 3. Other amusement or similar device or apparatus 50.00 L. On amusement places where the customers thereof actively participate without making bets or wagers, including but not limited to the following: 1. Night and day clubs P8,000.00 2. Night clubs or day clubs 5,280.00 3. Cocktail lounges or bars with videoke 2,150.00 or similar music apparatus 4. Cocktail lounges or bars with entertainers and 3,000.00 music provided by hired musicians, singers or entertainers 5. Cabarets or dance halls 1,400.00 6. Skating rinks 650.00 7. Bath houses, swimming pools, resorts and other 500.00 similar places 8. Steam baths, sauna baths and other similar 140.00 establishments, per cubicle 9. Billiard and pool halls: a. For the first table 70.00 b. For each additional table 30.00 10. Bowling alleys: a. Automatic, per lane 130.00 b. Non-automatic, per lane 100.00 11. Circuses, carnivals and the like P60.00 per day for the first ten days and P10.00 per day thereafter 12. Merry-go-rounds, roller-coasters, ferries wheels, swings, shooting galleries and other similar contrivances, for each contrivance, P15.00 per day for the first ten days and P5.00 per day thereafter 13. Theaters and cinematographs: a. Ordinary (not air-conditioned) i. With orchestra only with seating capacity 650.00 of less than 500 persons ii. With balcony and orchestra with seating 800.00 capacity of less than 500 persons iii. With balcony and orchestra with seating 1,050.00 capacity from 500 to 999 persons iv. With balcony and orchestra with seating 1,350.00 capacity of 1,000 persons and above v. With lodge, balcony and orchestra 2,000.00 b. Air-conditioned: i. With orchestra only with seating capacity 850.00 of less than 500 persons ii. With balcony and orchestra with seating 1,050.00 capacity of less than 500 persons iii. With balcony and orchestra with seating 1,400.00 capacity from 500 to 999 persons iv. With lodge, balcony and orchestra 2,700.00 c. Itinerant operators, per day 30.00 14. Boxing stadiums 400.00 15. Boxing contests, each night 140.00 16. Cockpits: 4,000.00 a. Per cockfight, ordinary 5.00 b. Per cockfight, derby 15.00 c. Holding of international derby, cockfight 50.00 per day d. Per cockfight, international derby 150.00 17. Golf Links 500.00 18. Mini-Golf Links/Driving Range 250.00 M. On real-estate dealers: 1. Subdivision operators: per square meter .10 The tax on subdivision operators shall be based only on the total area of the remaining lots titled in the name of the subdivision operator. 2. Lessors of real-estate: Less than P4,000.00 30.00 P4,000.00 or more but less than P10,000.00 70.00 10,000.00 or more but less than 20,000.00 200.00 20,000.00 or more but less than 30,000.00 400.00 30,000.00 or more but less than 50,000.00 650.00 For every P1,000.00 in excess of P50,000.00 7.00 for real property used for purposes other than residential For every P5,000.00 in excess of P50,000.00 7.00 for real property used for residential purposes N. On fishponds, fishpens or fish grounds, per hectare or fraction thereof 15.00 O. On private cemeteries and memorial parks: Less than two (2) hectares P650.00 Two (2) hectares to five (5) hectares 1,000.00 More than five (5) hectares 1,300.00 P. On the business of operating privately owned markets, the quarterly tax shall be based on the following schedule: Gross Quarterly/Receipts: Less than P5,000.00 P170.00 P5,000.00 or more but less than P10,000.00 330.00 10,000.00 or more but less than 20,000.00 650.00 20,000.00 or more but less than 30,000.00 1,000.00 30,000.00 or more but less than 40,000.00 1,350.00 40,000.00 or more but less than 50,000.00 1,650.00 50,000.00 or more but less than 60,000.00 1,980.00 60,000.00 or more but less than 70,000.00 2,300.00 70,000.00 or more but less than 80,000.00 2,650.00 80,000.00 or more but less than 90,000.00 3,000.00 90,000.00 or more but less than 100,000.00 3,300.00 For every P1,000.00 in excess of P100,000.00 25.00 In case of a newly started privately owned market, the minimum quarterly tax shall be P170.00. Q. On operators or owners of rice or corn mills engaged in the milling of rice and corn belonging to other persons shall be subject to annual graduated fixed tax based upon the total capacity per machine in accordance with the following schedule: "Cono" not exceeding one hundred cavanes of P130.00 palay per twelve-hour capacity "Cono" not exceeding two hundred cavanes of 265.00 palay per twelve-hour capacity "Cono" not exceeding three hundred cavanes 395.00 of palay per twelve-hour capacity "Cono" not exceeding four hundred cavanes of 595.00 palay per twelve-hour capacity "Cono" not exceeding five hundred cavanes of 860.00 palay per twelve-hour capacity "Cono" not exceeding six hundred cavanes of 1,190.00 palay per twelve-hour capacity "Cono" not exceeding seven hundred cavanes 1,650.00 of palay per twelve-hour capacity "Cono" not exceeding eight hundred cavanes 2,115.00 of palay per twelve-hour capacity "Cono" not exceeding nine hundred cavanes 2,640.00 of palay per twelve-hour capacity "Cono" not exceeding one thousand cavanes 2,970.00 of palay per twelve-hour capacity "Cono" over one thousand cavanes of palay 3,720.00 per twelve-hour capacity Corn mill not exceeding one hundred cavanes 20.00 per twelve-hour capacity Corn mill exceeding one hundred cavanes 30.00 per twelve-hour capacity "Kiskisan" type not exceeding one hundred 35.00 cavanes of palay per twelve-hour capacity "Kiskisan" type not exceeding one hundred 60.00 cavanes of palay per twelve-hour capacity Rice and corn millers who are also engaged in the business of wholesaling and/or retailing of said cereals shall keep separate books of account or records of the two (2) business. They shall also secure the Mayor's Permit before engaging in wholesaling and/or retailing, different from the permit granted them as rice or corn millers. They shall also post a signboard announcing that they are retailing and/or wholesaling said cereals. cAHDES R. Karate/Judo, Dancing/Driving Schools and other similar establishments 100.00 S. Memorial plans, main office 300.00 T. Memorial plans, for each branch 160.00 U. On peddlers engaged in the sale of any merchandise or article of commerce, per peddler 50.00 SECTION 2A.02. Assessment of Annual Tax. The following rules shall apply in the assessment of tax. A. Any person who is required to pay an annual tax shall, on the basis of the application for Mayor's Permit and Book of Accounts in which the total gross sales or receipts are reflected as registered with the Bureau of Internal Revenue, be assessed by the Office of the City Treasurer of the correct amount of tax. B. In the case of newly started business subject to graduated tax, the initial tax shall be at the rate of not exceeding one-tenth (1/10) of one percent (1%) of its capital investment for the current quarter, but in no case shall the tax be less than the minimum fixed in the corresponding schedule to which the business is classified. Subsequently, quarterly tax shall be based on the gross receipts of the quarter preceding. C. The tax shall be reckoned from the beginning of the calendar quarter. D. Any false entry resulting to the underpayment of the taxes shall be subject to the surcharge and interest provided in this Code. E. Related or Combined Business. 1. The conduct or operation of two (2) or more related businesses provided in this Article by any one (1) person, natural or juridical, shall require the issuance of a separate permit or license for each business. 2. If a person conducts or operates two (2) or more related businesses which are subject to the same rate of imposition, the tax shall be computed on the basis of the combined total gross sales or receipts of the said two (2) or more related businesses. 3. If, however, the businesses operated by one (1) person are governed by separate tax schedules or the rates of the taxes are different, the taxable gross sales or receipts of each business shall be reported independently and the tax thereon shall be computed on the basis of the appropriate schedule. F. Situs of the Tax. 1. Definition of Terms. a. Principal Office the head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies, as the case may be. The city or municipality specifically mentioned in the articles of incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another 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 City Mayor concerned within fifteen (15) days after such transfer or relocation is affected. b. Branch or Sales Office a fixed place in a locality which conducts operations of the business as an extension of the principal office. Offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. c. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting in behalf of the business. A warehouse that does not accept orders and/or issue sales invoice as aforementioned shall not be considered a branch or sales office. d. Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast method or normally arranged to allow highest production shall be considered as plantation. e. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researchers or experiments involving agricultural, agribusiness, marine, or aquatic, livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods or products. 2. Sales allocation. a. All sales made in a locality where there is a branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located. b. In cases where there is no such branch, sales office, or warehouse in the locality where the sale is made, the sale shall be recorded in the principal office along with the sales made by the said principal office and the tax shall accrue to the city or municipality where said principal office is located. c. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant or plantation is located. d. In case of a plantation located in a locality other than that where the factory is located, the seventy percent (70%) sales allocation shall be divided as follows: i. Sixty percent (60%) where the factory is located; and, ii. Forty percent (40%) where the plantation is located. e. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be prorated among the localities where such factories, project offices, plants, and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of service and other independent contractors, the term production shall refer to the cost of projects actually undertaken during the tax period. f. The sales allocation in paragraph (2) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by subparagraphs (a) or (b) above. g. In case of manufacturers or producers which engage the services of independent contractors to produce or manufacture some of their products, these rules on situs of taxation shall apply except that the factory or plant and warehouse of the contractor utilized for the production and storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. SECTION 2A.03. Protest on Assessment . When the City Treasurer or his/her duly authorized representative finds that correct taxes, fees or charges have not been paid, he/she 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 receipt of the notice of assessment, the taxpayer may file a written protest with the City Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The City Treasurer shall decide the protest within sixty (60) days from the time of its filing. If the City Treasurer finds the protest to be wholly or partly meritorious, he/she shall issue a notice cancelling wholly or partially the assessment. If the City Treasurer finds the assessment to be wholly or partly correct, he/she shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from receipt of the denial of the protest or from the lapse of the sixty-day period prescribed in this Section within which to appeal with the court of competent jurisdiction; otherwise, the assessment becomes conclusive and unappealable. SECTION 2A.04. Presentation to and Examination by the City Treasurer of Books of Accounts, Invoices, Receipts . Unless otherwise specifically exempted under this Article or the National Internal Revenue Code, or any applicable laws, and for the effective enforcement and collection of the taxes provided for in this Article, all books of accounts invoices and/or receipts of a business subject to tax shall, before using the same, present them to the City Treasurer for records purposes. Except for newly started business, and those whose taxes are not based on gross receipts/sales, and for the computation and collection of the true and correct amount of tax, the taxpayer shall submit a certification under oath as to the correctness of the amount appearing as the gross receipts for the preceding calendar year, for each and every business subject to tax. ATaDHC Unless otherwise exempted under any applicable laws, rules or regulations, all taxpayers, whose business is subject to tax under this Article, which tax is determined, computed and based on gross annual receipts or sales, shall issue receipts or invoices for any and all sales or receipts in the amount of Five Pesos (P5.00) and above, whether or not the customer requests for the issuance thereof. Subject to the pertinent provisions of Section 171 of the Local Government Code, the City Treasurer or his/her duly authorized representative shall secure written authority from the Provincial Treasurer to examine the books of accounts and other pertinent records of any person, real or juridical, subject to tax under this Article, to ascertain and verify that all daily receipts and/or sales are properly recorded for verification, assessment and collection of the true and correct amount of tax. Such examination shall be made during regular office hours, oftener than once every year for each business establishment. ARTICLE B Tax on Business of Printing and Publication SECTION 2B.01. Tax on Business of Printing and Publication . There shall be levied a tax on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets and other printed materials of similar nature, and the rate 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 at a rate not exceeding fifty percent (50%) of one percent (1%) of the gross receipts for the preceding calendar year. SECTION 2B.02. Exemptions . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education as school texts or references shall be exempt from the tax herein imposed. SECTION 2B.03. Time of Payment . The tax herein imposed shall be due and payable in quarterly installments, within the first twenty (20) days following each quarter. ARTICLE C Franchise Tax SECTION 2C.01. Imposition of Franchise Tax . There shall be levied a tax on business enjoying a franchise at a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts, which shall include both cash sales and sales on account realized during the preceding calendar year within the City. SECTION 2C.02. Tax on Newly Started Business . In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when a business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided herein. The term business enjoying the franchise shall not include holder of certificates of public convenience for the operation of public vehicles for reason that such certificates are not considered as franchises. SECTION 2C.03. Administrative Provisions . If a business subject to franchise tax is closed within the year, the franchise holder shall, within twenty (20) days of such cessation of business, submit to the City Treasurer a certified statement of its gross receipts during the undeclared portion of the year and pay the tax due thereon. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: A. In the locality where the principal office of the business is located, the paid-up capital stated in the Articles of Incorporation, in case of corporations, or in any similar document in case of other types of business organizations or enterprises, shall be considered as the capital investment. B. Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another municipality or city in or outside the province, the paid-up capital referred to above shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the municipality or city where it is located. C. Where the newly started business is a branch or sales office commencing business operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 2C.04. Penalty . Any violation of the provisions of this Article shall be subject to a fine of Five Thousand Pesos (P5,000.00). SECTION 2C.05. Applicability Clause . The pertinent provisions of Presidential Decree No. 1987 and other pertinent laws shall be applicable thereto. ARTICLE D Professional Tax SECTION 2D.01. Imposition of Tax . There shall be levied an annual fee in the amount of Three Hundred Pesos (P300.00) on any person engaged in the exercise or practice of a profession requiring government examination, conducted by the Supreme Court or the Professional Regulation Commission, within the City of San Fernando. SECTION 2D.02. Exemption . Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 2D.03. Time of Payment . The professional tax shall be payable annually, on or before the thirty-first (31st) day of January of each year. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 2D.04. Administrative Requirements . A. The City Treasurer or his/her duly authorized representatives before accepting payment of the tax shall require the presentation of the valid Professional License issued by the Professional Regulation Commission (PRC). B. Every person legally authorized to practice his/her profession shall pay the professional tax to the City. Provided, however, that such person who has paid the corresponding professional tax shall be entitled to practice his/her profession in any part of the Philippines without being subjected to any other national or local tax, license or fees for the practice of such profession. C. This imposition likewise covers persons who practice their profession or pursue their calling not only within the territorial jurisdiction of the City of San Fernando but also in other places if they have their principal office in the City. D. Any individual or corporation employing a person subject to the professional tax shall require payment by that person of the tax on his/her profession before employment and annually thereafter. E. Any person subject to the professional tax shall write or print in deeds, receipts, prescriptions, reports, books of accounts, plans and designs, surveys, and maps, as the case may be, the number of the official receipts issued to him/her and the date of issue of such receipt. He/She must always be ready to produce said official receipt upon demand by the duly constituted authorities. F. Every individual, association, partnership, and corporation within the territorial jurisdiction of the City of San Fernando shall prepare and submit a certified list of professionals under their employ to the City Treasurer on or before the last day of March of every year. Such list shall include the following information: 1. Name of professional 2. Profession 3. Amount of tax paid 4. Date and number of official receipt 5. Year covered 6. Place of payment ARTICLE E Amusement Tax SECTION 2E.01. Imposition of Tax . There shall be levied an amusement tax from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing studios, and other places of business licensed solely to provide amusement at the rate of ten percent (10%) of the gross receipts from admission fees. TAHcCI SECTION 2E.02. Exemptions . The holding of operas, concerts, dramas, recitals, paintings and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall be exempt from the payment of taxes herein imposed. All athletic meets, school programs and exhibitions, and other educational activities conducted by the public schools to which admission fees are charged shall also be exempt from this tax. (Sec. 260-B, National Revenue Code). SECTION 2E.03. Time of Payment . The tax herein imposed shall be due and payable within the first twenty (20) days of the following month. The tax shall be determined on the basis of a true and complete return of the amount of gross receipts derived during the preceding month. In case of theaters or cinemas, the taxes shall first be deducted and withheld by the proprietors, lessees or operators of the theaters or cinematography before the gross receipts are divided between the proprietors or operators and the distributors of the cinematographic films. In case of itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last show or performance. SECTION 2E.04. Administrative Provisions . A. Filing of Return. The proprietor, lessee or operator, shall file a true and complete return within the first twenty (20) days of the month showing the required information, including the opening and closing number of tickets sold, classified according to their admission prices and the amount of gross receipts derived during the preceding month. B. Form of Tickets. The proprietor, lessee or operator of an amusement place where fees are required for admission shall provide tickets which shall be serially numbered indicating therein the name of the amusement place, the admission fee and the amount of tax. The serial number must be printed on both ends of the tickets such that when divided appear on both parts. One-half (1/2) of the admission ticket shall be given to the customer or patron and the other half to be deposited in a LOCKED BOX provided for the purpose by the proprietor, lessee or operator and that this box shall be made available for inspection and shall only be opened in the presence of the City Treasurer or his/her duly authorized representative. The proprietors, lessees or operators of theater or cinemas or other amusement places or their agents shall display on the counter of the ticket booths of their establishments within the public view the rolls of pads of the admission tickets being sold. C. Registration of Tickets. It shall be the duty of proprietors, lessees or operators of amusement places to register their tickets with the Bureau of Internal Revenue and have them stamped with the seal of the said office and likewise registered with the City Treasurer before selling them to the public. The proprietors, lessees or operators of the place of amusement shall keep a true and correct record of the stock of tickets, indicating the total number of registered tickets and the serial number of tickets sold from day to day. It shall be unlawful for any proprietor, lessee or operator of an amusement place to keep in his/her possession or have unregistered tickets in his/her amusement place up to closing time. Provided, however, that amusement places with automatic machine for dispensing tickets are exempt from the application of such provision. D. Verification of Tickets. There shall be posted a duly authorized inspector, whenever it is necessary for the good of the service, at the gates of amusement places for purposes of verifying all tickets sold thereat. Said duly authorized inspector shall have access to all admission tickets being sold to the public from the opening time of the amusement place up to closing time. Amusement places with automatic machine for dispensing tickets are exempt from the application of such provision. E. Notice of Admission Price. Operators of amusement places issuing admission tickets shall post a notice legible enough to the viewing public at a conspicuous place in front of the ticket booth showing the admission price, the tax due and the total admission price. Whenever the admission price is changed after registration, notice to that effect shall be immediately sent to the City Treasurer or his/her authorized deputy and a notice shall be posted in the place of business for the information of the public. SECTION 2E.05. Surcharge for Fraudulent Return . In case of willful neglect to file the return or in case a fraudulent return is filed or a false return is willfully made, the taxpayer shall be subject to a surcharge of fifty percent (50%) of the correct amount of the tax due in addition to the surcharge and interests provided in this Code. SECTION 2E.06. Penalty . Any person violating the provisions of this Article shall be liable to a fine of Five Thousand Pesos (P5,000.00). SECTION 2E.07. Applicability Clause . All other matters relating to the operation of amusement places shall be governed by pertinent laws and ordinances and applicable rules and regulations. ARTICLE F Tax on Videograms SECTION 2F.01. Imposition of Tax . There shall be levied a tax of thirty percent (30%) of the purchase price or rental rates, as the case may be, for every sale, lease or disposition of videograms containing a reproduction of any motion picture or audiovisual program. SECTION 2F.02. Time of Payment . The tax herein imposed shall be due and payable within the first twenty (20) days of the month next following that for which it is due by the proprietor, seller, or lessor concerned. Such tax shall be determined on the basis of a true and complete return of the amount of gross receipts derived during the preceding month. SECTION 2F.03. Surcharge for Fraudulent Return . In case of willful neglect to file the return or in case a fraudulent return is filed or a false return is willfully made, the taxpayer shall be subject to a surcharge of fifty percent (50%) of the correct amount of the tax due in addition to the surcharges and interests provided in this Code. SECTION 2F.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of Five Thousand Pesos (P5,000.00). ARTICLE G Annual Fixed Tax for Every Truck, Van, Motorboat or Any Motor Vehicle of Manufacturers or Producers, Wholesalers and Dealers or Retailers of Certain Products SECTION 2G.01. Imposition of Tax . There shall be levied an annual tax for every truck, van, motorboat or any motor vehicle used or maintained by manufacturers, producers, wholesalers, dealers or retailers of certain products as follows: A. Distilled spirits, fermented liquors, softdrinks, cigars and cigarettes, to sales outlets, or consumers, whether directly or indirectly, within the City in an amount of Five Hundred Pesos (P500.00). B. Products other than the above mentioned such as dry goods, canned/packed/frozen foods, milled rice and corn, etc., in the amount of Three Hundred Pesos (P300.00). SECTION 2G.02. Time of Payment . The tax herein imposed shall be in accordance with Section 1B.02 of this Code provided that the abovementioned vehicles which shall operate in the City after January 20 shall first pay the full tax before the manufacturer or producer shall be permitted to use them within the City. SECTION 2G.03. Administrative Provision . Before manufacturers, producers, wholesalers, dealers or retailers mentioned in this Article shall be allowed to engage in their business in the City, they shall first secure Mayor's Permit, renewable annually, as required, and pay the tax prescribed in this Article. SECTION 2G.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of Five Thousand Pesos (P5,000.00). ARTICLE H Real Property Taxation SECTION 2H.01. Imposition of Tax . There shall be levied an annual ad valorem tax, to wit: A. The basic real property tax of two percent (2%) of the correct assessed value of real property, such as lands, buildings, machinery and other improvements affixed or attached to real property, except those provided in Section 2H.04 hereof. B. The additional tax of one percent (1%) which shall accrue to the Special Education Fund. SECTION 2H.02. Distribution of Proceeds . The proceeds of the basic real property tax including interest thereon and proceeds from the use, lease or disposition, sale or redemption of property required at a public auction shall be in accordance with the provisions of the Local Government Code of 1991. SECTION 2H.03. Application of Proceeds of the Additional One Percent (1%) Special Education Fund Tax . The proceeds from the additional one percent (1%) tax on real property accruing to the Special Education Fund shall be automatically released to the Local School Board as provided in Section 272 of the Local Government Code. SECTION 2H.04. Exemption from Real Property Tax . The following shall be exempted from payment of real property tax: A. Real property owned by the Republic of the Philippines or any of its political subdivisions except when beneficial use thereof has been granted, for consideration or otherwise, to a taxable person. B. Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly and exclusively used for religious, charitable or educational purposes. C. All machineries and equipments that are actually, directly and exclusively used by local water districts and government owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power. D. All real property owned by the duly registered cooperative as provided for under R.A. 6938. E. Machinery and equipments used for pollution control and environmental protection. F. Real property exempt under other laws. Except as provided herein, any exemption from payment of real property tax including interest thereon and proceeds from the use, lease or disposition, sale or redemption of property required at a public auction shall be in accordance with the provisions of the Local Government Code of 1991. All properties mentioned in this Section shall be valued for purposes of assessment and records shall be kept thereof in other cases. SECTION 2H.05. Scope . This Article shall govern the administration, appraisal, assessment, levy and collection of real property tax. SECTION 2H.06. Fundamental Principles. The appraisal, assessment, levy and collection of real property tax shall be guided by the following fundamental principles: A. Real Property shall be appraised at its current and fair market value. B. Real Property shall be classified for assessment purposes on the basis of its actual use. C. Real Property shall be assessed on the basis of a uniform classification within the city. D. The appraisal, assessment, levy and collection or real property tax shall not be let to any private persons. E. The appraisal and assessment of real property shall be equitable. SECTION 2H.07. Administrative Provisions . A. On the appraisal and assessment of real property. 1. Appraisal and Assessment of Real Property . All real property whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the City. 2. Declaration of Real Property by the Owner or Administrator . It shall be the duty of all persons, natural or juridical, owing or administering real property, including the improvements thereon, or their duly authorized representatives, to prepare or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of their property or properties, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the City Assessor or his/her deputy to identify the same for assessment purposes once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing with the calendar year 1992. 3. Duty of Person Acquiring Real Property or Making Improvement Thereon . When any person, natural or juridical, by whom real property is required to be declared under Item 10 hereof, refuses or fails for any reason to make such declaration within the time prescribed, the City Assessor shall himself/herself declare the property in the name of the defaulting owner, if known, or against an unknown owner, as the case may be, and shall assess the property for taxation in accordance with the provisions of this Article. No oath shall be required of a declaration thus made by the City Assessor. 4. Listing of Real Property in the Assessment Rolls. a. There shall be prepared and maintained by the City Assessor an assessment roll where all real property shall be listed, whether taxable or exempt, located within the territorial jurisdiction of the City. Real property shall be listed, valued and assessed in the name of the owner or administrator or anyone having legal interest in the property. b. The undivided real property of a deceased person may be listed, valued and assessed in the name of the state or of the heirs and devisees without designating them individually; and undivided real property other than that owned by a deceased may be listed, valued and assessed in the name of one or more co-owners. Provided, however, that such heir, devisee, or co-owner shall be liable severally and proportionately for all obligations imposed by the Title and the payment of real property tax with respect to the undivided property. c. The real property of a corporation, partnership, or association shall be listed in the same manner as that of an individual. d. Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee or the public entity if such property has been acquired or held for resale or lease. 5. Proof of Exemption of Real Property from Taxation . Every person by or for whom real property is declared, who shall claim tax exemption for such property under this Article shall file with the City Assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title, or ownership, Articles of Incorporation, bylaws, contracts, affidavits, certifications and mortgage deeds, and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. 6. Real Property Identification System . All declarations of real property made under the provisions of this Article shall be kept and listed under a uniform classification system to be established by the City Assessor. 7. Notification of Transfer of Real Property Ownership . Any person who shall transfer real property ownership or another shall notify the City Assessor within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. 8. Duty of Registrar of Deeds to Appraise Assessor of Real Property Listed in Registry. a. To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of taxation, the Register of Deeds shall prepare and submit every year to the City Assessor, an abstract of the registry, which shall include brief but sufficient description of the real properties entered therein, their present owners, and the dates of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation or participation of other forms of alienation. b. It shall also be the duty of the Registrar of Deeds to require every person who shall present for registration a document of transfer, alienation, or encumbrance of real property to accompany the same with a certificate to the effect that the real property subject of the transfer, alienation, or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the registration of the document. 9. Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to the City Assessor . Any public official or employee who may be required by law or regulation to issue to any person a permit for construction, addition, repair, or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance, to the City Assessor. 10. Duty of Geodetic Engineers to Furnish Copy of Plans to Assessors . It shall be the duty of all geodetic engineers, public or private, to furnish the City Assessor free of charge a white and blue print copy of each of all approved original or subdivision plans or maps of surveys executed by them within thirty (30) days from receipt of such plans from the Lands Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board, as the case may be. 11. Preparation of Schedule of Fair Market Values . Before any general revision of property assessment is made to the provisions of this Article, there shall be prepared a schedule of fair market values by the City Assessor for the different classes of real property for enactment by ordinance of the Sanggunian. The schedule of the fair market values shall be published in a newspaper of general circulation in the City, or in the absence thereof, shall be posted at the City Hall and in two (2) other conspicuous public places. 12. Authority of Assessor to take Evidence . For the purpose of obtaining information on which to base the market value of any real property, the City Assessor or his/her deputy may summon the owners of the properties to be effected or persons having legal interest therein and witness, administer oaths, and take deposition concerning the property, its ownership, amount, nature and value. 13. Amendment of Schedule of Fair Market Values . The City Assessor may recommend to the Sanggunian amendments to correct errors in valuation in the schedule of fair market values. The Sanggunian shall by ordinance, act upon the recommendation within ninety (90) days from receipt hereof. 14. Classes of Real Property for Assessment Purposes . For purposes of assessment, real property shall be classified as residential, agricultural, commercial, industrial, mineral, timberland, or special. 15. Special Classes of Real Property . All lands, buildings, and other improvements thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. 16. Actual Use of Real Property as Basis for Assessment . Real property shall be classified, valued and assessed on the basis of its actual use regardless of where located, whoever owns it. 17. Assessment Levels . The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be at the rates not exceeding the following: a. On Lands: Class Assessment Levels Residential 20% Agricultural 40% Commercial 50% Industrial 50% Mineral 50% Timberland 20% b. On Buildings and Other Structures: b.1. Residential Fair Market Value Over Not Over Assessment Levels P175,000.00 0% 175,000.00 P300,000.00 10% 300,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% b.2. Agricultural Fair Market Value Over Not Over Assessment Levels P300,000.00 25% 500,000.00 30% P750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% 2,000,000.00 50% b.3. Commercial/Industrial Fair Market Value Over Not Over Assessment Levels P300,000.00 30% P300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% b.4. Timberland Fair Market Value Over Not Over Assessment Levels P300,000.00 45% P300,000.00 500,000.00 50% 500,000.00 750,000.00 55% 750,000.00 1,000,000.00 60% 1,000,000.00 2,000,000.00 65% 2,000,000.00 70% c. On Machineries Class Assessment Levels Agricultural 40% Residential 50% Commercial 80% Industrial 80% d. On Special Classes: The assessment levels for all lands, buildings, machines and other improvements: Actual Use Assessment Levels Cultural 15% Scientific 15% Hospital 15% Local Water District 10% GOCCs engaged in the 10% supply and distribution of water and/or generation and transmission of electric power. 18. General Revision of Assessment and Property Classification . The City Assessor shall undertake a general revision of real property assessments within two (2) years after the effectivity of the Local Government Code and every three (3) years thereafter. 19. Valuation of Real Property . In cases where: (a) real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing general revision of property classification and assessment; or (b) a request is made by the person in whose name the property is declared, the City Assessor or his/her duly authorized deputy shall, in accordance with the provisions of this Article, make a classification and assessment; or (c) a request is made by the person in whose name the property is declared, the City Assessor or his/her duly authorized deputy shall, in accordance with the provisions of this Chapter, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment or taxpayer's valuation thereon. Provided, however, that the assessment of real property shall not be increased oftener than once every three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use. 20. Date of Effectivity of Assessment or Reassessment . All assessments or reassessments made after the first (1st) day of January of any year shall take effect on the first (1st) day of the succeeding year: Provided, however, that the reassessment of real property due to its partial or total destruction, or to a major change in its actual use or to any great and sudden inflation or deflation of real property values, or to the gross illegality of the assessment when made or to any other abnormal cause, shall be made within ninety (90) days from the date and such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. 21. Assessment of Property Subject to Back Taxes . Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment: Provided, however, that such taxes shall be computed on the basis of the applicable schedule of values in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his/her representative, no interest for delinquency shall be imposed thereof; otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid. IcaHCS 22. Notification of New or Revised Assessment . When real property is assessed for the first time or when an existing assessment is increased or decreased, the City Assessor shall within thirty (30) days give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the Punong Barangay to the last known address of the person to be served. 23. Appraisal and Assessment of Machinery. a. The fair market value of a brand-new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. b. If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation, handling, and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency rates as fixed by the Central Bank. 24. Depreciation Allowance for Machinery . For purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding five percent (5%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use: Provided, however, that the remaining value for all kinds of machinery shall be fixed at not less than twenty percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation. B. Assessment Appeals. 1. City Board of Assessment Appeals . Any owner or person having legal interest in the property who is not satisfied with the action of the City Assessor in the assessment of his/her property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Board of Assessment Appeals of the city, by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declarations and such affidavits or documents submitted in support of the appeal. 2. Organization, Powers, Duties, and Functions of the Board. a. The Board shall be composed of the Registrar of Deeds, as Chairperson, the City Prosecutor and the City Engineer as members, who shall serve as such in an ex-officio capacity without additional compensation. b. The Chairperson shall have the power to designate an employee of the City to serve as Secretary to the Board also without additional compensation. c. In the absence of the Registrar of Deeds, or the City Prosecutor, or the City Engineer, the persons performing their duties, whether in an acting capacity or as duly designated officer-in-charge, shall automatically become the chairperson or member, respectively, of the said Board, as the case may be. d. All expenses of the Board shall be charged against the general fund of the City. 3. Action by the Board. a. The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might account as adequate to support the conclusion. b. In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspection, take dispositions, and issue subpoena duces tecum . The proceedings of the Boards shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. c. The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the City Assessor with a copy of the decision of the Board. In case the City Assessor concurs in the revision or the assessment, it shall be his/her duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or person having legal interest therein or the City Assessor who is not satisfied with the decision of the Board, may within thirty (30) days after receipt of the decision of said Board, appeal to the Central Board of Assessment of Appeals which shall be composed of a Chairperson, and two (2) members to be appointed by the President. The decision of the Central Board shall be final and executory. 4. Effect of Appeal on the Payment of Real Property Tax . Appeal on assessment of real property made under the provisions of this Article shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. C. On Special Levies on Real Property. 1. Additional Ad Valorem Tax on Idle Lands . The City within the Metropolitan Manila Area, may levy an annual tax on idle lands at the rate not exceeding five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. 2. Idle Lands Coverage . For purposes of real property taxation, idle lands shall include the following: a. Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. b. Lands, other than agricultural, located within the City more than one thousand (1,000) square meters in area, one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Section shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax: Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. 3. Idle Lands Exempt from Tax . The City may exempt idle lands from the additional levy by reason of force majeuere , civil disturbance, natural calamity or any cause or circumstance which physically or legally prevents the owner of the property or person having legal interest therein from improving, utilizing or cultivating the same. 4. Listing of Idle Lands by the Assessor . The City Assessor shall make and keep an updated record of all idle lands located within his/her area of jurisdiction and shall furnish a copy thereof to the City Treasurer who shall notify on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. 5. Special Levy by Virtue of an Ordinance . The City may impose a special levy on the lands comprised within its territorial jurisdiction specially benefited by public works projects or improvements funded by the city government unit concerned. Provided, further, that the special levy shall not apply to lands exempt from basic real property tax and the remainder of the land portions of which have been donated to the city for the construction of such projects or improvements. D. Collection of Real Property Tax. 1. Date of Accrual of Tax . The real property tax for any year shall accrue on the first (1st) day of January and from that date it shall constitute a lien on the property which shall be superior to any lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. 2. Collection of Tax . The collection of real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the City Treasurer. SCaDAE The City Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay . Provided, that the Barangay Treasurer is properly bonded for the purpose: Provided, further, that the premium on the bond shall be paid by the City Government. 3. Assessor to furnish the City Treasurer with Assessment Roll . The City Assessor shall prepare and submit to the City Treasurer, on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been assessed and the values of such properties. 4. Notice of Time for Collection of Tax . The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax, and additional tax for the Special Educational Fund (SEF) or on any other date to be prescribed by the Sanggunian in the case of any other tax levied under this Article, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the City Hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. 5. Payment of Real Property Taxes in Installment . The owner of the real property or the person having legal interest therein may pay the basic real property tax for Special Education Fund (SEF) due thereon without interest in four (4) equal installments; the first installment to be due and payable on or before March thirty-first (31st); the second installment on or before June thirty (30); the third installment, on or before September thirty (30); the fourth installment on or before December thirty-first (31st). The date for the payment of any other tax imposed under this Article without interest shall be prescribed by the Sangguniang Panlungsod. Payments of real property taxes shall first be applied to prior years' delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. 6. Tax Discounts for Advanced and Prompt Payments . If the basic real property tax and the additional tax accruing to SEF are paid in advance in accordance with the prescribed payment schedule, the taxpayer shall be granted a discount of twenty percent (20%) of the amount of the tax due, subject to the provisions thereunder. For the purpose of this rule, prompt payments shall be given a discount of ten percent (10%) while advanced payments shall be entitled to the discount of twenty percent (20%). Prompt Payments when a taxpayer pays within the prescribed schedule payment. Advance Payments when the taxpayer pays before the prescribed schedule of payment. 7. Payment under Protest. a. No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words "paid under protest". The protest in writing must be filed within thirty (30) days from payment of the tax to the City Treasurer. b. The tax or a portion thereof paid under protest shall be held in trust by the City Treasurer. c. In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his/her existing future tax liability. d. In the event that the protest is denied or upon the lapse of the sixty (60) day period prescribed in subparagraph (a), the taxpayer may avail of the remedies as provided for in Section 2H.07 (B) of this Article. 8. Repayment of Excessive Collection . When an assessment of basic real property tax, or any tax levied under this Article, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credits within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may avail of the remedies as provided in Section 2H.07 (B) of this Article. 9. Notice of Delinquency on the payment of the Real Property Tax . a. When the real property tax or any other tax imposed under this Article becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the City Hall and in a publicly accessible and conspicuous place in each barangay . The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper in the city. b. Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of the tax with surcharges, interests and penalties may be made in accordance with Item 10 hereof, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially pursuant to the provisions of this Article, the delinquent real property will be sold at public auction, and the title to the property or any person will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. 10. Interest on Unpaid Real Property Tax . In case of failure to pay the basic real property tax or any other tax levied under this article upon the expiration of the periods as provided in this Article, or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid: Provided, however, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. 11. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and other tax levied under this Article, the City Government may avail of the remedies by administrative action through levy on real property or by judicial action. 12. Local Government's Lien . The basic real property tax and any other tax levied under this Article constitute a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. 13. Levy on Real Property . After the expiration of the time required to pay the basic real property tax or any other levied under this Article, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with, the institution of the civil action for the collection of the delinquent tax. The City Treasurer, as the case may be, when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the city. The warrant shall be mailed to or served upon the delinquent owner of the real property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the City Assessor and the Registrar of Deeds of the City who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the Sanggunian within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. 14. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. 15. Advertisement and Sale . Within thirty (30) days after the service of the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the City Hall, and in a publicly accessible and conspicuous place in the barangay where the property is located. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the City Hall, or on the property to be sold, or at any other place as specified in the notice of the sale. Within thirty (30) days after the sale, the City Treasurer or his/her deputy shall make a report of the sale to the Sanggunian, and which shall form part of his/her records. The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchase, a description of the property sold, the amount of the delinquent tax, the interest thereon, the expenses of sale and a brief description of the proceedings: Provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The City Treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection through the remedies provided for this Article, including the expenses of advertisement and sale. 16. Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his/her representative, shall have the right to redeem the property upon payment to the City Treasurer or the amount of the delinquent tax including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of sale to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the City Treasurer or his/her deputy. From the date of sale until expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The City Treasurer or his/her deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of more than two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. 17. Final Deed of Sale . In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser of said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. 18. Purchase of Property by the City Government for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and the costs of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the City Government to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected on the records of his/her office. It shall be the duty of the Registrar of Deeds concerned upon registration with his/her office of any such declaration of forfeiture to transfer the title of the forfeited property to the City Government 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/her representative, may redeem the property by paying to the City Treasurer the full amount of the real property tax and the related interest and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the City Government. 19. Resale of Real Estate Taken for Taxes, Fees, or Charges . The Sanggunian may, by ordinance duly approved and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding section in a public auction. The proceeds of the sale shall accrue to the general fund of the City Government. 20. Further Distraint or Levy . Levy may be repeated if necessary until the full amount due, including all expenses, is collected. 21. Collection of Real Property Tax through the Courts . The City Government may enforce the collection of the basic real property tax or any other levied under this Article by civil action in any court of competent jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in Item 24 hereof. 22. Action Assailing Validity of Tax Sale . No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired. 23. City Treasurer to Certify Delinquencies Remaining Uncollected . The City Treasurer shall prepare a certified list of all real property tax delinquencies which remain uncollected or unpaid for at least one (1) year in his/her jurisdiction and a statement of the reason or reasons for such non-collection or non-payment, and shall submit the same to the Sanggunian on or before December thirty-first (31st) of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. 24. Periods within Which to Collect Real Property Taxes . The basic real property tax and any other tax levied under this Article shall be collected within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of each period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: a. The City Treasurer is legally prevented from collecting the tax; b. The owner of the property or the person having legal interest therein requested for reinvestigation and executes a waiver in writing before the expiration of the period within which to collect; TAacHE c. The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. ARTICLE I Tax on Transfer of Real Property Ownership SECTION 2I.01. Imposition of Tax . There shall be levied on the sale, donation, barter, or in any other mode of transferring ownership or title of real property a tax at the rate of fifty percent (50%) of one percent (1%) of the total consideration involved if the transfer is not substantial, whichever is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlungsod. SECTION 2I.02. Exemption . The sale, transfer or other disposition of real property pursuant to R.A. 6657 shall be exempt from this tax. SECTION 2I.03. Duty to Pay the Tax and Time of Payment . It shall be the duty of the seller, donor, transferor, executor or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. SECTION 2I.04. Administrative Provisions . A. The Registrar of Deeds of the City shall, before registering any deed, document, or instrument transferring real property ownership require the seller, transferor or executor to present the evidence of payment of this tax. B. The City Assessor shall likewise make the same requirement before canceling an old declaration and issuing a new one in place thereof. C. Notaries public shall furnish the City Treasurer within thirty (30) days from the date of notarization before them with a copy or any deed transferring ownership or title to any real property. SECTION 2I.05. Penalty . Any person who violates the provisions of this Article, shall be punished by a fine of Five Thousand Pesos (P5,000.00). ARTICLE J Community Tax SECTION 2J.01. Individuals Liable to Community Tax . Every inhabitant of the Philippines 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 occupation, or who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Five Pesos (P5.00) and an annual additional community tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earning derived by them. SECTION 2J.02. Juridical Person 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 shall pay any annual community tax of Five Hundred Pesos (P500.00) and an annual additional tax, which, in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: A. For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used for the payment of the real property tax under existing laws, found in the assessment rolls of the City where the real property is situated Two Pesos (P2.00); and, B. For every Five Thousand Pesos (P5,000.00) or gross receipts of earnings derived by it from its business in the Philippines during the preceding year Two Pesos (P2.00). The dividends received by a corporation from another corporation however shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 2J.03. Exemptions . The following are exempt from the community tax: A. Diplomatic and consular representatives; and, B. Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 2J.04. Place of Payment . The community tax shall be paid in the place of residence of the individual, or in the place where the principal office of the juridical entity is located. SECTION 2J.05. Time of Payment and Penalties for Delinquency . A. The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year. 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/she shall be liable for the community tax on the day he/she 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/she shall have twenty (20) days to pay the community tax without becoming delinquent. Persons who came to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year. B. 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 the 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. cDCEIA If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest or twenty-four percent (24%) per annum from the due date until it is paid. SECTION 2J.06. Community Tax Certificate . A community tax certificate shall be issued to every person or corporation upon payment of the community tax. A community tax certificate may also be issued to any person or corporation not subject to the community tax upon payment of One Peso (P1.00). CHAPTER 3 Permit and Regulatory Fees ARTICLE A Mayor's Permit SECTION 3A.01. Requirements . The following requirements shall be submitted at the Permits and Licenses Section. A. New Application 1. Barangay Business Clearance/Permit 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. Certificate of Electrical Inspection B. Renewal 1. Barangay Business Clearance/Permit 2. The previous application form 3. Community Tax Certificate 4. Previous Business Permit/Official Receipts 5. Certificate of Electrical Inspection Other Requirements 1. Individual Work Permit of workers/employees 2. Fire Clearance from the Bureau of Fire Protection (BFP) 3. Sanitary Permit SECTION 3A.02. Imposition of Fees . There shall be levied for the establishment, operation, maintenance, or pursuit of any business, trade, activity or undertaking, Mayor's Permit Fees based on the prescribed schedules. A. On the business of manufacturing, producing, exporting or importing any article of commerce of whatever kind and nature: Small (area of less than 50 sq.m.) P100.00 Medium (area of 50 sq.m. to 100 sq.m.) 200.00 Large (area of 101 sq.m. and above) 400.00 B. On the business of wholesaling, retailing or dealing of any article of commerce of whatever kind and nature, except dealers of distilled spirits, wines and fermented liquors. Small (area of less than 20 sq.m.) 50.00 Medium (area of 20 sq.m. to 50 sq.m.) 150.00 Large (area of 51 sq.m. and above) 300.00 C. On the business of cafes, cafeterias, ice cream and refreshment parlors, soda fountains, carinderias, restaurants, food caterers and the like: Air-Conditioned: Small (area of less than 10 sq.m.) 100.00 Medium (area of 11 sq.m. to 20 sq.m.) 150.00 Large (area of 21 sq.m. and above) 300.00 NOTE: With music furnished by hired musicians, singers and/or entertainers, fee is twice the amount. Ordinary (Not Air-Conditioned): Small (area of less than 10 sq.m.) 50.00 Medium (area of 11 sq.m. to 20 sq.m.) 100.00 Large (area of 21 sq.m. and above) 200.00 NOTE: With music furnished by hired musicians, singers and/or entertainers, fee is twice the amount. D. On rice and corn: Small (area of less than 20 sq.m.) 50.00 Medium (area of 21 sq.m. to 50 sq.m.) 100.00 Large (area of 51 sq.m. and above) 150.00 E. On business of rendering or offering services: 1. General engineering, general building and specialty contractors; filling, demolition and salvage contractors; and other contractors: Small (assets of less than P100,000.00) 100.00 Medium (assets of more than P100,000.00 200.00 but less than P500,000.00) Large (assets of P500,000.00 or more) 300.00 NOTE: Based on the Balance Sheet of the year preceding. 2. Persons engaged in the installation of water system, gas or electric light, heat or power: Single proprietorship 30.00 Partnership 60.00 Corporation and other juridical person 150.00 3. Proprietors on the business of engraving, plating, plastic lamination, sign painting, rubber stamps, silk printing and similar business 50.00 4. Proprietors or operators of repair shops for vehicles and heavy equipment: Small (assets of less than P20,000.00) 50.00 Medium (assets of P20,000.00 but less 100.00 than P100,000.00) Large (assets of P100,000.00 or more) 200.00 NOTE: Based on the Balance Sheet of the year preceding. 5. Proprietors or operators of establishments for repainting of vehicles and heavy equipment; house or building painters 50.00 6. Proprietors or operators of establishments of upholstery and repair furniture; and, vulcanizing and battery-charging 50.00 7. Proprietors or operators of motorized tricycle, per unit 225.00 A sticker shall be issued upon approval of the Mayor's Permit. 8. Proprietors or operators of establishments for the washing and greasing of vehicles and heavy equipment; and, vulcanizing and battery-charging 100.00 9. Proprietors or operators of tire recapping, tire re-alignment and the like 100.00 10. Proprietors or operators of furniture shops; planning or surfacing and recutting of lumber; contractor to saw or cut logs belonging to others 50.00 11. On dry cleaning or drying establishments, stem laundries and laundries using washing machine 50.00 12. On shops for the repair of every kind of mechanical and electrical devices, instruments, apparatus 50.00 13. On establishments of lots for parking purposes: Area of less than 100 sq.m. 80.00 Area of 100 sq.m. and above 150.00 14. On tailoring shops and dress shops: Five (5) sewing machines 100.00 Each additional machine, in excess of five (5) 10.00 15. On beauty parlors and barber shops: Ordinary 50.00 Air-conditioned 100.00 16. On slendering and body-building, and similar establishments 50.00 17. On photographic shops and similar establishments 50.00 18. On funeral parlors and embalming establishments 200.00 19. On hotels, motels, pension houses, inns and similar establishments: Less than five (5) rooms 50.00 Five (5) rooms to ten (10) rooms 100.00 Eleven (11) rooms and above 150.00 20. On stevedoring and arrastre, warehousing and forwarding establishments 100.00 21. On printers, bookbinders, lithographers 80.00 22. On private detectives, security or watchman agencies 80.00 23. On commercial or immigration brokers 80.00 24. On cinematographic film owners, lessors and distributors 80.00 25. On the issuance of a temporary business permit for the sale and distribution of firecrackers and pyrotechnic devices: For wholesaler 300.00 For retailer 150.00 26. On hauling services, per vehicle Trailers 600.00 10 wheelers 400.00 ELF and other trucks (4 to 6 wheelers) 300.00 27. On all other establishments rendering services not included above Micro (P99,999.00 and below) 150.00 Small (P100,000.00 to P999,999.00) 500.00 Medium (P1,000,000.00 to P4,999,999.00) 2,500.00 Large (P5,000,000.00 and above) 5,000.00 F. On lessors and/or sublessors 1. On real estate (lands and buildings): Area of less than 30 sq.m. 30.00 Area of 30 sq.m. to 100 sq.m. 60.00 Area of 101 sq.m. and above 100.00 2. On rental of equipment and vehicles; furniture and the like; shades and cottages along beaches: Equipment and vehicles 100.00 Furniture and the like 80.00 Shades and cottages along beaches 50.00 3. On gasoline depots, per tank 100.00 4. On gasoline service stations, per pump 25.00 5. On dealers of oil and liquified petroleum 50.00 G. Amusement devices: IcSEAH 1. Each machine or apparatus for visual entertainment 25.00 2. Each apparatus for weighing persons 25.00 3. Each machine for dispensing or vending softdrinks 25.00 4. Each machine or apparatus for printing letters 25.00 5. Each device for games of skill 25.00 6. Each coin-operated amusement machine 100.00 H. Amusement/Entertainment places: 1. Night clubs and day clubs 400.00 2. Night clubs or day clubs 250.00 3. Cocktail lounges, disco houses, bars, beer gardens or other similar establishments 200.00 4. On cabarets, dance halls or dancing pavilions 250.00 5. Social clubs/voluntary association or organization 250.00 6. On skating rinks 50.00 7. On bath houses, swimming pools, resorts and other similar places, per establishment 50.00 8. On bowling alleys: Non-automatic, per lane 15.00 Automatic, per lane 25.00 9. On steam baths, sauna baths and other similar establishments, per cubicle 50.00 10. On circuses, carnivals, and the like: For the first ten (10) days 50.00 For the 11th day and days thereafter 70.00 11. On merry-go-rounds, roller coasters, ferries wheels, swings, shooting galleries and other contrivances, per contrivance or booth: For the first ten (10) days 15.00 For the 11th day and days thereafter 5.00 12. On billiard or pool tables For the first table 30.00 For each additional table 15.00 13. On theatres and cinemas: a. Non-airconditioned theaters and cinemas: With orchestra only with seating capacity of less than 500 persons 50.00 With orchestra and balcony with seating capacity of less than 500 persons 100.00 With orchestra and balcony with seating capacity from 500 to 999 persons 200.00 With balcony and orchestra with seating capacity of 1,000 persons and above 350.00 With lodge, balcony and orchestra 500.00 b. Air-conditioned theaters or cinemas: With orchestra only with seating capacity of less than 500 persons 200.00 With orchestra, lodge and balcony with seating capacity of less than 500 persons 400.00 With orchestra, lodge and balcony with seating capacity from 500 to 999 persons 500.00 With orchestra and balcony with seating capacity of 1,000 persons and above 750.00 c. Itenerant operators, per day 50.00 14. On boxing stadium 150.00 15. On boxing contests, wrestling or martial arts contests 500.00 16. On cockpits, per annum 50.00 17. Tennis/pelota/squash court, per court 40.00 18. Other amusement places not enumerated above. 70.00 I. On pawnshops, money shops, lending investors, finance and investment companies, insurance companies and banks, except the Central bank of the Philippines, notwithstanding the provisions of special laws to the contrary: 1. Pawnshops 100.00 2. Money shops 100.00 3. Lending investors 100.00 4. Financial and investment companies: Principal office 500.00 For each branch office 200.00 5. Insurance companies: Principal office 500.00 For each branch office 200.00 6. Commercial banks, whether principal or branch office 500.00 7. Savings banks and development banks: Principal office 400.00 For each branch office or extension office 100.00 8. Rural banks: Principal office 300.00 For each branch or extension office 100.00 9. Educational life plan and/or memorial plan establishments: Principal office 250.00 For each branch or extension office 100.00 10. Dealers in securities and foreign exchange dealers 400.00 11. On memorial plans 75.00 J. On lodging houses with accommodation for: 1. Less than 15 lodgers 100.00 2. 15 to 24 lodgers 200.00 3. 25 or more lodgers 300.00 K. On boarding houses: 1. Less than 10 boarders 40.00 2. 11 to 20 boarders 55.00 3. 21 to 40 boarders 75.00 4. 40 or more boarders 90.00 L. On real estate dealers or subdivision developers: 1. Less than 5 hectares 120.00 2. 2 to 5 hectares 150.00 3. More than 5 hectares 180.00 M. On private cemeteries and memorial parks: 1. Less than 2 hectares 100.00 2. 2 to 5 hectares 150.00 3. More than 5 hectares 200.00 N. On karate/judo clubs 50.00 O. On gun clubs 50.00 P. On messengerial services 75.00 Q. On the business of dealers in fermented liquor, distilled spirits and/or wines: 1. Wholesale dealers in foreign liquors 200.00 2. Retail dealers in foreign liquor 100.00 3. Wholesale dealers in domestic liquors 100.00 4. Retail dealers in domestic liquor 50.00 5. Wholesale dealers in fermented liquors 100.00 6. Retail dealers in fermented liquor 50.00 7. Retail dealers in tuba, basi or tapuy 30.00 8. Wholesale peddler of distilled, manufactured or fermented liquors 100.00 9. Retail peddlers of distilled, manufactured or fermented liquors 50.00 R. On travel agencies 100.00 S. On tourist guide agencies 50.00 T. On business of consulting or technical consulting firms 150.00 U. On private hospitals: 1. Less than 50-bed capacity 200.00 2. More than 50-bed but less than 100-bed capacity 300.00 3. More than 100-bed capacity 400.00 V. On private schools: 1. Less than 1,000 enrollment 100.00 2. More than 1,000 enrollment but less than 5,000 enrollment 150.00 3. More than 5,000 enrollment 400.00 W. On electric companies 500.00 X. On telephone companies 500.00 Y. On telegraph companies 100.00 Z. On office spaces: 1. Business establishments whose principal offices are primarily used as liaison offices to solicit orders or purchases, or used primarily as forwarding offices or outlets where no sales are duly recorded are subject to the following schedule of regulatory permit fees: HAIDcE a. Less than 50 square meters 80.00 b. 50 sq.m. or more but less than 200 sq.m. 120.00 c. 200 sq.m. or more but less than 500 sq.m. 150.00 d. 500 sq.m. or more 200.00 2. Business establishments whose principal offices or sales outlets are located elsewhere and whose lumberyards, warehouses, display offices or servicing outlets are within the municipality where no sales activities or sales recording are made are subject to the following schedules of regulatory permit fees: a. Less than 50 square meters 130.00 b. 50 sq.m. or more but less than 100 sq.m. 170.00 c. 100 sq.m. or more but less than 200 sq.m. 250.00 d. 200 sq.m. or more but less than 300 sq.m. 350.00 e. 300 sq.m. or more but less than 400 sq.m. 450.00 f. 400 sq.m. or more 550.00 3. Except as otherwise provided in this Code, offices of all professionals, who are not subject to Contractor's Tax under Section 91 of the National Revenue Code, shall pay an annual regulatory permit fee regardless of the area of office/clinic space occupied, for each office 100.00 AA. On bus terminals and offices: 1. Less than 50 square meters 150.00 2. 50 sq.m. or more but less than 100 sq.m. 200.00 3. 100 sq.m. or more but less than 200 sq.m. 250.00 4. 200 sq.m. or more but less than 300 sq.m. 300.00 5. 300 sq.m. or more but less than 400 sq.m. 350.00 6. 400 sq.m. or more but less than 500 sq.m. 450.00 7. 500 sq.m. or more 550.00 BB. Other business not enumerated above: 1. Corporation 10,000.00 2. Partnership 5,000.00 3. Single Proprietorship 2,500.00 SECTION 3A.03. Time of Payment . The fee imposed in the preceding Section shall be paid upon application for a Mayor's 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. Application/False Statements . The applicant for Mayor's Permit shall submit an accomplished application form setting forth therein his/her name, address and citizenship; nature of the business; enumeration of the articles, goods, or commodities handled, whether sold on wholesale or retail, or service rendered; date started; place or establishment; capital and such other pertinent information as may be prescribed by the Office of the City Mayor. IcTCHD 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 Mayor's Permit for the preceding year. It must be signed by the owner, manager or person in charge of the management and operation thereof. 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.05. Issuance and Contents of Mayor's Permit . Upon approval of the application for a Mayor's 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 Mayor's Permit and the corresponding business tax. The Mayor's Permit and the Business Permit Registration Plate shall be issued by the City Mayor upon presentation of the receipt for the payment of the Mayor's 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 Permit Registration Plate is likewise lost and need to be replaced, the applicant shall pay the amount of One Hundred Fifty Pesos (P150.00). The Business Permit Registration Plate shall appear as below provided: SECTION 3A.06. Duration and Schedule of Application and Renewal of Permit . The Mayor's 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 Mayor's Permit shall be March 30 of every year. If March 30 falls on a Saturday or a Sunday, the deadline shall be Friday nearest March 30. If March 30 falls on a holiday the deadline shall be the last working day before the holiday. The Business Permit Registration Plate shall be used for a period of five (5) years to be issued by the Permits and Licenses Section. The cost of the Business Permit 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.07. Posting of Permit and Business Permit Registration Plate . Every holder of the Mayor's Permit shall keep the Permit and Business Permit 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 Permit 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.08. Expiration of Permit upon Revocation or Surrender . Every Permit and the Business Permit Registration Plate shall cease to be in force upon revocation or surrender thereof. Failure to post or produce the Permit and the Business Permit 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. ARTICLE B Individual Work Permit SECTION 3B.01. Persons Governed. The following workers or employees whether working on temporary or permanent basis, shall secure the Individual Work Permit prescribed herewith: A. Employees or workers in generally considered offensive and dangerous business establishments such as but not limited to the following: 1. Employees or workers in industrial or manufacturing establishment such as: aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee, cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories; foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; ice plants; milk, ice cream and other allied products factories; machine shops, match factories; paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. 2. Employees and workers in commercial establishments; cinematography film storage; cold storages or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junks shops; hardwares; pest control services; printing and publishing houses; service stations; slaughterhouses; textile stores; warehouses; and parking lots. 3. Employees and workers in other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being. B. Employees and workers in commercial establishments who generally enter or attend to the daily needs of the general public such as but not limited to the following: employees and workers in drugstores; department stores; groceries; supermarkets; beauty saloons; barber shops; 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 or paying public. C. Employees and workers in food or eatery establishments such as but not limited to the following: 1. Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains; 2. Stallholders, employees and workers in public markets; 3. Peddlers of cooked or uncooked foods; 4. All other food peddlers, including peddlers of seasonal merchandise. CTDHSE D. Employees or workers in night or night and day establishments such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishments; hotels; motels; gym and sports establishments; private detective or watchman security agencies; supper clubs and all other business establishments whose business activities are performed and consumed during night time. E. All other employees and persons who exercise their profession, occupation or calling within the jurisdictional limits of the city subject to periodic inspection, surveillance and/or regulations by the City Mayor aside from those specifically mentioned in Items A to D of this Section. SECTION 3B.02. Imposition of Fees . There shall be levied an annual fee in the amount of One Hundred Fifty Pesos (P150.00) 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. SECTION 3B.03. Requirements . No Individual Work Permit shall be issued without satisfactorily submitting the following prerequisites: A. New Applicants 1. Community Tax A for the current year 2. Police Clearance 3. Medical Certificate/Health Card for those required under Section 4E.02 of this Code 4. Birth Certificate for minors 5. DOLE Clearance for minors B. Renewal 1. Previously issued identification card 2. Official receipt of payment for the current year 3. Medical Certificate/Health Card for those required under Section 4E.02 of this Code The City Permits and Licenses Officer shall issue a replacement for lost identification card upon payment of the fee of One Hundred Fifty Pesos (PhP150.00). SECTION 3B.04. Exemption . All professionals who are subject to Professional Tax and government employees are exempted from payment of this fee. SECTION 3B.05. Time of Payment/Schedule of Application for Individual Work Permit . The fee prescribed in this Article shall be paid to the City Treasurer before the issuance of the permit. The permit is valid up to December 31. In case of renewal, the same shall be renewed following the hereunder schedule: A. October and November, 8:00 AM to 5:00 PM, Mondays to Sundays B. December, 8:00 AM to 5:00 PM, Mondays to Fridays Application for new Individual Work Permit shall be accepted on any working day from January 21 to December 31. SECTION 3B.06. Penalty . Any person working without the necessary permit or with an expired permit shall be punished by a fine of not exceeding Five Hundred Pesos (P500.00) per inspection without prejudice to the imposition of the surcharge and interest provided in this Code. Any business establishment found allowing their employees and workers to work without the necessary permit or with an expired permit shall be punished by a fine of Five Thousand Pesos (P5,000.00). In case of a firm, partnership, corporation or association, the manager, administrator or the person in charge of the management or administration of the business shall be held liable for the violation thereof. ARTICLE C On Special Mayor's Permit SECTION 3C.01. Special Mayor's Permit . There shall be levied a fee of Five Hundred Pesos (P500.00) for every religious, civic and social organization, club, fraternity, etc., holding or selling tickets for bingo socials, benefit shows, programs, exhibitions, contests, etc., the proceeds of which shall benefit welfare organizations. Said religious, civic and social organizations, clubs, fraternities, etc., shall not in any manner violate any existing ordinances, rules and regulations especially regarding traffic and pedestrian hazards. ARTICLE D Fees on Signs, Signboards, Billboards or Advertisements SECTION 3D.01. Imposition of Tax . There is hereby levied a license fee on every person who shall display signs, signboards, billboards and/or poster signs of whatever materials or kind at the place or places where the profession or business advertised thereby is, in whole or in part, conducted: aIcTCS A. Billboards, signs, signboards for business or profession 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, per annum: Single Face P25.00 Double Face 50.00 B. Billboards or signboards for business and professions 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, per annum. 25.00 C. For the use of electric or neon lights in billboards or signboards, in addition to the license fees provided under Items (A) and (B) hereof, per square meter or fraction thereof. 25.00 D. Streamers Material Duration Fee Cloth Fourteen (14) days P500.00 Tarpaulin Thirty (30) days P800.00 SECTION 3D.02. Exemption . Signboards, signs, billboards, and/or similar materials for advertisement displayed at a place or places other than where the profession or business advertised is conducted shall be exempt from the license fees imposed herein, as this imposition has been transferred to barangays . SECTION 3D.03. Time of Payment . The tax imposed in this Article shall be paid to the City Treasurer before the advertisement, sign, signboard, billboard or streamer is displayed. SECTION 3D.04. Administrative Provisions . A. Any person desiring to install signs, signboards, billboards or streamers covered by this Article shall file a written application on the required form, submitting the necessary plans and description of the advertisement, sign, signboard or billboard with the City Mayor or duly authorized representatives. The application, after having been assessed and approved, shall be presented to the City Treasurer who shall collect the tax and the Mayor's Permit issued before the streamer, sign, signboard or billboard is displayed. B. To ensure the removal of the streamers as soon as the permit for the same expires, the City shall undertake the removal of the same subject to the imposition of a fee worth Five Hundred Pesos (PhP500.00) for every streamer, which shall be paid along with the payment of the license fee. No streamers shall be installed beyond the period of the event it advertises. In the case of streamers made of cloth, the City Government has the prerogative to remove it if it poses as an eyesore. In no case shall the City Government be liable for lost streamers. The advertisers are also required to print the expiry date of their permit on the lower right hand corner of the streamer using the font Arial, the size of which shall be three (3) inches in height and one and a half (1 1/2) inches in width. SECTION 3D.05. Penalty . Any person who violates any of the provisions of this Article shall be fined the amount of Three Thousand Pesos (P3,000.00) for every offense per sign, signboard, billboard or streamer. ARTICLE E Fees for Sealing and Licensing of Weights and Measures SECTION 3E.01. Imposition of Tax . There shall be levied the amount of Fifty Pesos (PhP50.00) as payment for the sealing of each and every weight and measure or similar instrument, and an additional amount of One Hundred Pesos (PhP100.00) as payment for the licensing of the same. SECTION 3E.02. Responsibility . The Office of the City Treasurer shall be responsible for the calibration, sealing and licensing of weights and measures, and thereafter issue the corresponding license. SECTION 3E.03. Period of Payment . The fees herein levied shall be paid on or before the 20th day of January of each year. Newly acquired instruments must be properly sealed and licensed before actual use within five (5) days from date of acquisition as evidenced by its official receipt of purchase. A surcharge of twenty percent (20%) of the fees shall be charged in case of failure to pay within the prescribed period. SECTION 3E.04. Administrative Provision . The calibration of weights and measures shall be conducted annually and shall coincide with the renewal of the license. SECTION 3E.05. Prohibitions . The following are hereby prohibited: A. Unlawful use and possession of unsealed and unlicensed weights and measures; B. Unlawful use and possession of weights and measures with tampered seals; C. Unlawful use and possession of fraudulent and defective weights and measures. SECTION 3E.06. Inspection . The Office of the City Treasurer in coordination with the Office of the Legal Officer shall conduct ocular and spot inspections of weights and measures within the jurisdiction of the City to determine compliance to the provisions of this Article at least once a month or as often as necessary. In the case of weights and measures at the public markets, the market inspectors shall conduct the ocular and spot inspections. SECTION 3E.07. Penalties . Owners of weights and measures and similar instruments found guilty of violating any of the provisions of this Article shall, in addition to outright confiscation of instrument, be liable to pay the City the amount of One Thousand Pesos (PhP1,000.00) as fine. ARTICLE F Permit Fee on Film-Making SECTION 3F.01. Imposition of Fee . There shall be levied a permit fee of Five Hundred Pesos (P500.00) per day from any person who shall go on location-filming within the territorial jurisdiction of this city. SECTION 3F.02. Time of Payment . The fee imposed herein shall be paid before location-filming is commenced. ARTICLE G Permit Fee on Agricultural Machinery and Other Heavy Equipment SECTION 3G.01. Imposition of Fees . There shall be levied an annual permit fee at the following rates for each agricultural machinery or heavy equipment from operators of the said machinery, renting out said equipment to the city. A. Hand Tractor (Kuliglig) P200.00 B. Tractor 400.00 C. Bulldozer 1,000.00 D. Forklift 300.00 E. Grader 1,000.00 F. Rice Thresher 200.00 G. Payloader 1,000.00 H. Backhoe 1,000.00 I. Crane 1,000.00 J. Reaper 100.00 K. Chainsaw 75.00 L. Other agricultural machinery and heavy 300.00 equipment not enumerated above SECTION 3G.02. Time and Manner of Payment . The fee levied herein shall be payable prior to the rental of the equipment upon application of the permit. SECTION 3G.03. Penalty . Any person who violates any of the provisions of this Article shall be punished by a fine of Five Thousand Pesos (P5,000.00) per inspection. ARTICLE H Registration Fees on Bicycles SECTION 3H.01. Imposition of Fees . There shall be levied a permit fee of Thirty Pesos (P30.00) for every bicycle operated within the City. SECTION 3H.02. Time of Payment . The fee shall be paid before the issuance of the permit. SECTION 3H.03. Rules and Regulations Governing Bicycles . The Permits and Licenses Section shall keep a registry of all licensed bicycles indicating the registry number and the name and address of the owner. A copy of which shall be furnished the Chief of Police. ARTICLE I Public Utility Vehicle Operations SECTION 3I.01. Imposition of Fees . There shall be levied annual sticker fee per unit on proprietors or operators of common carriers as follows: Mini-bus (PUB) P250.00 Jeepneys (PUJ) 250.00 ARTICLE J Franchise and Other Fees on Tricycle Operation SECTION 3J.01. Imposition of Fees . There shall be levied the following fees in the operation of motorized tricycles in the City. A. On tricycle-for-hire: 1. Filing Fee P200.00 2. MTOP (Franchise Fee) 300.00/unit The franchise fee per unit is payable at One Hundred Pesos (P100.00) annually and within ten (10) days prior to the anniversary date of the issuance of the MTOP. Any franchise/MTOP shall remain valid for a period of three (3) years from the date of its issuance, renewable for another three (3) years. B. On private motorized tricycles: 1. Annual regulatory fee P150.00 SECTION 3J.02. All other rules and regulations governing the operation of motorized tricycles shall be governed by Ordinance No. 97-005. ARTICLE K On Building Safety Inspection Fees SECTION 3K.01. Imposition of Fees . There is hereby levied the following building inspection fees, to wit: A. Commercial, industrial, social and institutional buildings, excluding amusement houses and gymnasia. 1. Cockpits P500.00 2. Boarding Houses 20.00 3. Lodging and similar establishments 50.00 4. Hotels and similar establishments 100.00 5. Restaurants and similar establishments 100.00 6. Private hospitals 100.00 7. Private schools 100.00 B. Amusement houses, gymnasia and the like: 1. First class cinematographs or theaters 500.00 2. Second class cinematographs or theaters 300.00 3. Third class cinematographs or theaters 200.00 4. Grandstands/Bleachers 500.00 5. Gymnasia and the like Gymnasia, 300.00 grandstands, bleachers, and the like that are integral parts of a school, college or university complex shall be charge in accordance with this section. ARTICLE L Electrical Safety Inspection Fees SECTION 3L.01. Imposition of Fees . The following schedule shall be used for computing electrical fees in residential, institutional, commercial and industrial structures: A. Total Connected Load (kVA) 1. 5 kVA or less P200.00 2. Over 5 kVA to 50 KVA 200.00 + P20.00/kVA 3. Over 50 kVA to 300 KVA 1,100.00 + 10.00/kVA 4. Over 300 kVA to 1,500 KVA 3,500.00 + 5.00/kVA 5. Over 1,500 kVA to 6,000 KVA 9,500.00 + 2.50/kVA 6. Over 6,000 kVA 20,550.00 + 1.25/kVA NOTE: Total Connected Load as shown in the load schedule. B. Total Transformer/uninterrupted Power Supply (UPS) Generator Capacity (kVA) EcATDH 1. 5 kVA or less P40.00 + 2. Over 5 kVA to 50 kVA 40.00 + P4.00/kVA 3. Over 50 kVA to 300 kVA 220.00 + 2.00/kVA 4. Over 300 kVA to 1,500 kVA 720.00 + 1.00/kVA 5. Over 1,500 kVA to 6,000 kVA 1,920.00 + 0.50/kVA 6. Over 6,000 kVA 4,170.00 + 0.25/kVA NOTE: Total Transformer/UPS/Generator Capacity shall include all transformer, UPS and generators which are owned/installed by the owner/applicant as shown in the electrical plans and specifications. C. Pole/Attachment Location Plan Permit 1. Power Supply Pole Location 30.00/pole 2. Guying Attachment 30.00/attachment This applies to designs/installations within the premises. D. Miscellaneous Fees: Electric Meter for union separation, alteration, reconnection or relocation and issuance of Wiring Permit: Use or Character Electric Meter Wiring Permit of Occupancy Issuance Residential P15.00 P15.00 Commercial/Industrial 50.00 30.00 Institutional 30.00 12.00 E. Formula for Computation of Fees The Total Electrical Fees shall be the sum of A to D of this Section. F. Forfeiture of Fees. If the electrical work or installation is found not in conformity with the minimum safety requirements of the Philippine Electrical Codes and the Electrical Engineering Law (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. Mechanical Fees a. Refrigeration, Air Conditioning and Mechanical Ventilation: 1. Refrigeration (cold storage), per ton or fraction P40.00 thereof 2. Ice plant, per ton or fraction thereof 60.00 3. Packaged/Centralized Air Conditioning Systems: 90.00 Up to 100 tons, per ton 4. Every ton or fraction thereof above 100 tons 40.00 5. Window type air conditioners, per unit 60.00 6. Mechanical ventilation, per KW or fraction 40.00 thereof of flower or fan, metric equivalent 7. In a series of AC/REF systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/ inspection fees, and shall not be considered individually. For evaluation purposes: For Commercial/Industrial Refrigeration without Ice Making refer to Section 3L.01 (A) (1): 1.10 kW per ton, for compressors up to 5 tons capacity 1.00 kW per ton, for compressors above 5 tons up to 50 tons capacity 0.97 kW per ton, for compressors above 50 tons capacity For Ice Making refer to Section 3L (A) (2): 3.50 kW per ton, for compressors up to 50 tons capacity 3.25 kW per ton, for compressors above 5 to 50 tons capacity 3.00 kW per ton, for compressors above 50 tons capacity For Air Conditioning refer to Section 3L (A) (3): 0.90 kW per ton, for compressors 1.2 to 5 tons capacity 0.80 kW per ton, for above 5 up to 50 tons capacity 0.70 kW per ton, for compressors above 50 tons capacity b. Escalators and Moving Walks, funiculars and the like: 1. Escalator and moving walk, per kW or fraction P10.00 thereof 2. Escalator and moving walk up to 20.00 20.00 lineal meters or fraction thereof 3. Every lineal meter or fraction thereof in 20.00 excess of lineal meters 10.00 4. Funicular, per kW or fraction thereof 200.00 i. Per lineal meter travel 20.00 5. Cable car, per kW or fraction thereof 40.00 i. Per lineal meter travel 5.00 c. Elevators, per unit: 1. Motor driven dumbwalkers P500.00 2. Construction elevators for material 2,000.00 3. Passenger 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 P500.00 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 1,800.00 7. Every kW or fraction thereof above 74 kW 5.00 NOTE: (a) Boiler rating shall be computed on the basis of 1.00 sq. meter of heating surface for one (1) boiler kW. (b) Steam from this boiler used to propel any prime-mover is exempted from fees. (c) Steam engines/turbines/etc. propelled from geothermal source will use the same schedule of fees above. e. Pressurized water heaters, per unit 25.00 f. Water, sump and sewage pumps for commercial/industrial/use, per kW or fraction thereof 60.00 g. Automatic fire sprinkler system, per sprinkle head 4.00 h. Diesel/Gasoline ICE, Steam, Gas Turbine/Engine, Hydro, Nuclear or solar Generating Units and the like, per kW: 1. Every kW up to 50 kW 25.00 2. Above 50 kW up 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. Gas Meter, per unit 100.00 k. Power piping for gas/steam/etc., per lineal meter or fraction thereof or per cu. Meter or fraction thereof whichever is higher 4.00 l. Other Internal Combustion Engines, including cranes, forklifts, loaders, 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 above 100 kW or fraction thereof 3.00 SECTION 3L.02. Time of Payment . The service fees enumerated on this Article shall be paid upon application with the City Electrician and before the issuance of the Certificate of Electrical Inspection. The owner, company or person in charge of the establishment shall be subject to the surcharge and interest provided in this Code for late payment or non-compliance. ARTICLE M On Sanitary Permit Fees SECTION 3M.01. Imposition of Fee . There shall be levied sanitary permit fees based on the following: A. On Food establishments 1. Restaurant P300.00 2. Canteen 150.00 3. Coffee shop 300.00 4. Snack bar/refreshment parlor 150.00 5. Fast food 300.00 6. Eatery 150.00 7. Carinderia 200.00 8. Bakeries 300.00 9. Catering service 300.00 10. Food manufacturing/bottling, processing 1,000.00 and canning 11. Food market/slaughterhouse 300.00 12. Rice cake vendor 100.00 13. Sari-sari store with cooked food 150.00 14. Sari-sari store 100.00 15. Groceries (wet market) 200.00 16. Groceries and Minimarts (outside wet market) 350.00 17. Supermarket 500.00 18. Ice dealer/retailer 100.00 19. Ice plant 1,000.00 20. Sidewalk/ambulant vendor 100.00 21. Vegetables, meat, poultry, fish vendor 100.00 22. Piggery and poultry 300.00 23. Frozen food 100.00 24. Water Refilling Station 300.00 25. Salt Making 100.00 B. On industrial establishments 1. Rice Mill 200.00 2. Auto Repair Shop 150.00 3. Lumber and Hardware 500.00 4. Lumberyard 1,000.00 5. Re-drying Plant 1,000.00 6. Junk Shop 150.00 7. Welding Shop 150.00 8. Construction 300.00 9. Vulcanizing Shop 150.00 10. Plumbing 150.00 11. Computer Sales/Repair 200.00 12. Cellphone Dealer 200.00 13. Warehouse 1,000.00 14. Factory/Manufacturing Firm 1,000.00 15. Car wash 150.00 16. Radio Station 200.00 17. Radio Repair Shop 150.00 18. Framing 150.00 19. Machine Shop 150.00 C. On institutions 1. Schools 500.00 2. Banks 500.00 3. Hospital (Dietary Department) 500.00 D. On recreational places 1. Swimming and bathing places 300.00 2. Karaoke/Videoke Bar 300.00 3. Music Lounges/Folk House 300.00 4. Night and Day Club/Disco House 300.00 5. Dancing Hall/Studio 300.00 6. Camps 150.00 7. Picnic Grounds 150.00 8. Cinema 500.00 9. Sports Center 300.00 10. Billiard Halls 200.00 11. Bowling Center 200.00 12. Video Rental 150.00 E. On Tonsorial/Beauty Establishment 1. Sauna Bath 300.00 2. Tattoing/Skin Piercing 150.00 3. Barber Shop 150.00 4. Beauty Shop 150.00 5. Physical Fitness Gym 150.00 6. Aerobics Center 150.00 7. Tailoring 150.00 8. Dress Shop 150.00 9. Photo Shop/Studio 150.00 10. Flower Shop 150.00 F. Lodging Places 1. Hotel/Motel 500.00/300.00 2. Apartment/Apartelle 300.00 3. Dormitories/Boarding House 300.00 4. Real Estate Lessor 300.00 5. Beach Cottages/Resorts 300.00 G. Travel Depot 1. Bus Station 500.00 2. Gasoline Service Station 500.00 3. Trucking/Hauling 500.00 4. Chandling 500.00 5. Airport 1,000.00 6. Seaport 1,000.00 H. Public Laundry 1. Dry Cleaning 200.00 2. Laundry Shop 200.00 I. Disposition of Deceased Persons 1. Memorial Park 500.00 2. Funeral Parlor 300.00 J. General Merchandise 1. Book Shops 200.00 2. Office and School Supplies 200.00 3. Photo Copying 200.00 4. Blue Printing 200.00 5. Department Store 1,000.00 K. Shopping Malls 5,000.00 L. Others not enumerated herein but not limited to the following: 1. Medical/Dental Clinic 300.00 2. Dermatological/Skin Clinic 300.00 3. Insurance Company 200.00 4. Security Agency 200.00 5. Drug Store 300.00 6. Pawn Shop 200.00 7. Urban Pest Control Operators 200.00 8. Operators of Food and Drink vending machines 200.00 SECTION 3M.02. Time of Payment . The annual sanitary permit fee shall be paid simultaneously with the payment of the business license fee. Failure to pay the required fee on time shall subject the operators or owners to be charged a surcharge and interest provided in this Code. SECTION 3M.03. Administrative Provision . The sanitary permit fee imposed herein shall be paid to and collected by the City Treasurer together with taxes and licenses imposed in this Code. SECTION 3M.04. Penalty . Any person violating the provisions of this Article shall, upon conviction, be punished by a fine of Five Thousand Pesos (P5,000.00). ARTICLE N On Sanitary Inspection Fees SECTION 3N.01. Imposition of Fees . There shall be levied Sanitary Inspection Fees based on the following: A. Sanitary Inspection Fees. All businesses, industrial, commercial, agricultural or institutional establishments, including houses, accessories and buildings for rent, shall secure the Sanitary Inspection Certificate for the purpose of supervision and enforcement of existing rules on sanitation upon payment to the City Treasurer of the following annual fees, to be paid by the operator, or in case of a corporation, the general manager or person responsible for its management. 1. Manufacturing P1,000.00 2. Private markets, shopping centers; 'talipapa' 1,000.00 3. Private schools/Private hospitals 1,000.00 4. Gasoline service stations 1,000.00 5. Amusement places such as theaters, 1,000.00 coliseum, cockpit establishments, etc. 6. Importers, exporters and wholesalers 1,000.00 7. Apartments, hotels, inns and pension 1,000.00 houses 8. Warehouses and similar establishments 1,000.00 9. Public eating places, such as restaurants, 500.00 refreshment parlors, carinderias, etc. 10. Boarding houses and other similar 500.00 establishments 11. Night clubs, disco houses, bars, sauna 500.00 bath, etc. 12. Beauty parlors, barber shops, boutiques 300.00 and the like 13. Establishments offering services such as 300.00 welding, vulcanizing, laundry, printing, publishing, tailoring and other similar establishments 14. Other establishments not included in the 500.00 above SECTION 3N.02. Time of Payment . The annual Sanitary Inspection Fee and the Health Certificate Fees shall be paid simultaneously with City license fees, etc., subject to inspection to be conducted by the City Health Officer or his/her duly authorized representative. Failure to pay the required fees on time shall subject the operator or owner to the surcharge provided in this code. SECTION 3N.03. Administrative Provision . The Sanitary Inspection Certificate shall be secured before a business or an establishment operates or caters to the public, or before any person pursues his/her occupation or calling, as the case may be. The City Health Officer or his/her duly authorized representative shall conduct an annual inspection of all houses, accessories of buildings for rent and all establishments (commercial, industrial, agricultural, etc.) in the City in order to determine their adequacy of ventilation, propriety for habitation, and the general sanitation condition of the same. A Sanitary Inspection Certificate shall be issued to the owner by the City Health Officer or his/her duly authorized representative after such inspection is conducted. ARTICLE O On Fire Inspection Fees SECTION 3O.01. Imposition of Fees . No natural or juridical person shall keep or store at his/her place of business or elsewhere in the City, any flammable, explosive or highly combustible materials without first securing a permit from the City Fire Marshall, to be granted after inspection of the place and upon payment of the corresponding fees hereof, as follows: A. Gasoline storage and liquified petroleum deposits, service stations for gasoline; steel plants; softdrink manufacturers; warehouses, machine shops, shopping centers; private hospitals and private schools P320.00 B. Amusement places such as theaters, coliseum, sauna baths, cockpit establishments, etc. 170.00 C. Public eating places, such as restaurants, refreshment parlors, carinderias, etc. 85.00 D. Establishments offering services such as laboratory, telephone, telegram, vulcanizing, printing, tailoring and other similar establishments 85.00 E. Apartments, boarding houses, and other similar establishments 60.00 F. Importers, exporters and wholesalers 85.00 G. Wholesalers/Retailers of firecrackers and pyrotechnic devices issued a temporary business permit 85.00 H. Private offices, clinics, display rooms and similar establishments 45.00 I. Other business establishments not included in the above 45.00 J. Installation of cooking appliance fueled by pressurized or unpressurized kerosene, liquefied petroleum gas and other fuel oils 170.00 SECTION 3O.02. Time of Payment . The fees imposed in this Article shall be paid to the City Treasurer upon application to the City Fire Marshall for inspection for the purpose of securing a permit under existing ordinances. ARTICLE P On Land Use and Zoning Fees SECTION 3P.01. Imposition of Fees . There shall be levied and collected Land Use and Zoning Fees based on the following schedule: A. For purposes of securing Mayor's Permit, the following land use and zoning fees apply: 1. Land Use and Zoning Schedule of Fees. a. Residential: i. Single or Duplex Unit P20.00 ii. Apartments (3 door and above) 35.00 iii. Dormitories 65.00 iv. Condominium 135.00 b. Commercial 135.00 c. Institutional 65.00 d. Special Use and Special Projects 200.00 e. Industrial 270.00 2. For variance, each application 65.00 3. For non-conforming use, application 135.00 B. For purposes of construction, the following land use and zoning fees apply. Zoning/Locational Clearance 1. Residential structure single attached/detached, the project cost of which is: P100,000.00 and below P200.00 Over P100,000.00 to P200,000.00 P400.00 Over P200,000.00 P500.00 + 1/10 of 1% in excess of P200,000.00 2. Apartments/Townhouses P500,000.00 and below P1,000.00 Over P500,000.00 to P2M P1,500.00 Over P2M P2,500.00 + 1/10 of 1% in excess of P2M regardless of the number of doors 3. Dormitories, the project cost of which is: P2M and below P2,500.00 Over P2M P2,500.00 + 1/10 of 1% of cost in excess of P2M regardless of the number of doors 4. Institutional, the project cost of which is: Below P2M P2,000.00 Over P2M P2,000.00 + 1/10 of 1% of cost in excess of P2M 5. Commercial, Industrial, Agro-Industrial, the project cost of which is: P100,000.00 and below P1,000.00 Over P100,000.00-P500,000.00 P1,500.00 Over P500,000.00 P2,000.00 Over P1M-P2M P3,000.00 Over 2M P5,000.00 + 1/10 of 1% of cost in excess of P2M 6. Special Uses/Special Projects, the project cost of which is: (gasoline station, cell sites, slaughterhouse, treatment plant, etc.) Below P2M P5,000.00 Over P2M P5,000.00 + 1/10 of 1% of cost in excess of P2M 7. Alteration/Expansion (affected areas/cost of Expansion only) Same as original application Subdivision and Condominium Projects/Activities (under PD 957) 1. Approval of Subdivision Plan (including townhouses) a. Preliminary Approval and P250.00/ha. or a fraction Locational Clearance (PALC) thereof i. Inspection Fee P1,000.00/ha. regardless of density b. Final Approval and P2,000.00/ha. regardless Development Permit of density i. Additional fee on floor P2.00/sq.m. area of houses/building sold with the lot ii. Inspection Fee P1,000.00/ha. regardless of density (Not applicable for projects already inspected for PALC application) c. Alteration of Plan Same as Final Approval (affected areas only) and Development Permit d. Certificate of Registration P2,000.00 Processing Fee e. License to sell P150.00 (per saleable lot) i. Additional fee on floor P10.00/sq.m. area of houses/building sold with the lot ii. Inspection Fee P1,000.00/ha. regardless of density f. Certificate of Completion i. Certificate Fee P2.00/sq.m. ii. Processing Fee P2,000.00/ha. regardless of density g. Extension of Time to Develop P350.00 i. Inspection Fee P1,000.00/ha. regardless (affected/unfinished of density areas only) 2. Approval of Condominium Project (under PD 957) a. Final Approval and Development Permit i. Processing Fee Land Area P5.00/sq.m. No. of Floors P200.00/floor Building Areas P4.00/sq.m. Inspection Fee P12.00/sq.m. of GFA b. Alteration Same as Final Approval (affected areas only) and Development Permit c. Conversion Same as Final Approval (affected areas only) and Development Permit d. Certificate of Registration i. Processing Fee P2,000.00 e. License to Sell i. Residential (saleable areas) P12.00 sq.m. ii. Commercial/Office P25.00/sq.m. (saleable areas) f. Extension of Time to Develop i. Processing Fee ii. Inspection Fee (affected/unfinished areas only) g. Certificate of Completion i. Certificate Fee P150.00 ii. Processing Fee P12.00/sq.m. of GFA Projects under Bp 220 1. Subdivision a. PALC i. Socialized Housing P75.00 ii. Economic Housing P150.00/ha. Inspection Fee Socialized Housing P200.00/ha. Economic Housing P500.00/ha. b. Final Approval and Development Permit i. Processing Fee Socialized Housing P500.00/ha. Economic Housing P1,000.00/ha. ii. Inspection Fee Socialized Housing P200.00/ha. Economic Housing P500.00/ha. (Projects already inspected for PALC application may not be charged inspection fee) c. Alteration of Plan Same as Final Approval (affected areas only) and Development Permit d. Building Permit P5.00/sq.m. (floor area of housing unit) e. Certificate of Registration i. Application Fee Socialized Housing P350.00 Economic Housing P500.00 f. License to Sell (per saleable lot) Socialized Housing P20.00/lot Economic Housing P50.00/lot (Additional fee on floor area of houses/building sold with lot) P2.00/sq.m. Inspection Fee (affected/unfinished areas only) Socialized Housing P200.00/ha. Economic Housing P500.00/ha. g. Extension of Time to Develop Filling Fee Socialized Housing P350.00 Economic Housing P350.00 Inspection Fee (affected/unfinished areas only) Socialized Housing P200.00/ha. Economic Housing P500.00/ha. h. Certificate of Completion Certificate Fee Socialized Housing P150.00 Economic Housing P150.00 Processing Fee Socialized Housing P200.00/ha. Economic Housing P500.00/ha. i. Occupancy Permit Inspection fee (saleable floor areas of the housing unit) Socialized Housing P5.00/sq.m. Economic Housing P5.00/sq.m. 2. Condominium a. PALC P500.00 b. Final Approval and Dev't. Permit i. Total Land Area P5.00/sq.m. ii. Number of Floor P100.00/floor iii. Building Area P2.00/sq.m. of GFA Inspection Fee P2.00/sq.m. of GFA c. Alteration of Plan Same as Final Approval (affected areas only) and Development Permit d. Certificate of Registration P500.00 e. License to Sell P5.00/sq.m. f. Extension of Time to Develop P350.00 Inspection Fee (FAx2% of remaining development cost) P2.00/sq.m. of saleable area g. Certificate of Completion i. Certificate Fee P150.00 ii. Processing Fee P3.00/sq.m. of GFA Approval of Industrial/Commercial Subdivision 1. PALC P300.00/ha. Inspection Fee P1,000.00/ha. regardless of location 2. Final Approval and Development P5,000.00/ha. regardless Permit of location Inspection Fee P1,000.00/ha. regardless of location Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan Same as Final Approval (affected areas only) and Development Permit 4. Certificate of Registration P2,000.00 5. License to Sell P2.00/sq.m. of the land area Inspection Fee P1,000.00/ha. regardless of location 6. Extension of Time to Develop P350.00 Inspection Fee P1,000.00/ha. (affected/unfinished areas only) 7. Certificate of Completion a. Industrial P350.00/ha. regardless of location b. Commercial P500.00/ha. regardless of location Approval of Farm Lot Subdivision 1. PALC P200.00/ha. Inspection Fee P500.00/ha. 2. Final Approval and Development P1,000.00/ha. Permit Inspection Fee P500.00/ha. regardless of location (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan Same as Final Approval (affected areas only) and Development Permit 4. Certificate of Registration P2,000.00 5. License to Sell P500.00/lot Inspection Fee P1,000.00/lot 6. Extension of Time to Develop P350.00 Inspection Fee P1,000.00/ha. (affected/unfinished areas only) 7. Certificate of Completion a. Industrial P150.00/ha. b. Commercial P1,000.00/ha. Approval of Memorial Park/Cemetery Project 1. PALC a. For Memorial Projects P500.00/ha. b. For Cemeteries P200.00/ha. c. Columbarium P2,500.00/ha. Inspection fee a. For Memorial Projects P1,000.00/ha. b. For Cemeteries P500.00/ha. c. Columbarium P12.00/sq.m. of GFA 2. Final Approval and Development Permit a. Memorial Projects P2.00/sq.m. b. Cemeteries P1.00/sq.m. c. Columbarium P200.00/floor P4.00/sq.m. of GFA P5.00/sq.m. of land area Inspection Fee Projects already inspected for PALC application may not be charged inspection fee) a. For Memorial Projects P1,000.00/ha. b. For Cemeteries P500.00/ha. c. Columbarium P12.00/sq.m. of GFA 3. Alteration Fee Same as Final Approval and Development Permit 4. Certificate of Registration P2,000.00 5. License to Sell a. Memorial Projects P50.00/2.5 sq.m. Apartment Type P20.00/unit b. Cemeteries P20.00/tomb c. Columbarium P50.00/vault Inspection fee a. Memorial Projects P1,000.00/ha. b. Cemeteries P500.00/ha. 6. Extension of Time to Develop P350.00 Inspection Fee (affected/unfinished areas only) a. Memorial Projects P1,000.00/ha. b. Cemeteries P500.00/ha. c. Columbarium P12.00/sq.m. of the remaining GFA 7. Certificate of Completion a. Certificate Fee P150.00 b. Processing Fee i. Memorial Projects P1,000.00/ha. ii. Cemeteries P500.00/ha. iii. Columbarium P4.00/sq.m. of GFA Other Transactions/Certifications 1. Application/Request for: a. Advertisement Approval P500.00 b. Cancellation/Reduction P2,000.00 of Performance Board c. Lifting of Suspended License P2,000.00 d. Exemption from cease and P150.00 desist order e. Clearance to Mortgage P1,000.00 f. Lifting of cease and desist P2,000.00 order g. Change of Name/Ownership P1,000.00 h. Voluntary cancellation of CR/LS P1,000.00 i. Revalidation/renewal of Permit 50% of assessed current (Condominium) processing fee including inspection fee 2. Other Certifications a. Zoning Certifications P500.00/ha. b. Certification of Town Plan/ P150.00 Zoning ordinance Approval c. Certification of New Rights/ Sales d. Certificate of Registration P150.00 (form) e. License to Sell (form) P150.00 f. Certificate of Creditable P150.00 Withholding tax (maximum of 5 lots per certificate) g. Others, to include: Availability of records/public P200.00 request Certificate of no records on P200.00 file Certification of with or without P200.00 CR/LS Certified Xerox copy of documents (report size) Document of five (5) pages P30.00 Every additional page P3.00 Photocopy of documents P2.00 Registration of Dealers/Brokers/Salesmen 1. Dealer/brokers P500.00 2. Salesmen/agent P200.00 Homeowner Association of HOA 1. Registration of HOA a. Articles of Incorporation P650.00 b. By-Laws P650.00 c. Books P200.00 2. Amendments a. Articles of Incorporation P500.00 b. By-Laws P500.00 3. Dissolution of Homeowners P500.00 Association 4. Certification of the new set of P350.00 officers 5. Other Certifications P150.00 Inspection fee (CMP Projects) P500.00/ha. Legal Fees 1. Filing Fee P1,000.00 2. Additional Fee for claims (for refund, damages, Attorney's fees, etc.): a. Not more than P20,000.00 P120.00 b. More than P20,000.00 but P400.00 less than P80,000.00 c. P80,000.00 or more but less P600.00 than P100,000.00 d. P100,000.00 or more but P1,000.00 less than P150,000.00 e. For each P1.00 in excess P5.00 of P150,000.00 3. Petition for Review P2,000.00 4. Pauper-litigants are exempt from payment of legal fees a. those whose gross income is not more than P6,000.00 per month and residing within M.M. b. those whose gross income is more than P4,000.00 per month and residing outside M.M. c. those who do not own real property 5. Government agencies and its instrumentalities are exempted from payment of legal fees. 6. Local government and government owned or controlled corporations with or without independent charters are not exempted from paying legal fees. UPLC Legal Research Fee Composition of Legal Research Fee for the University of the Philippines Law Center (UPLC) remains at one percent (1%) of every fee charged but shall in no case be lower than P10.00. 1. Research Service Fee (50% discount for students) a. Photocopy (Maps, subdivision/ P100.00 condominium, plans: presentation size) b. Hard copy from diskette P30.00 1st 5 pages; (License to sell data) P5.00/page in excess of 5 c. Electronic File (License to sell available data) P500.00/diskette; additional P50.00 for rush job d. Electronic File P10,000.00 (Land Use Maps available) e. Certified True Copy Map P100.00 (Land Use Plan) 2. Sale of Forms, Publications, etc. a. Pro-forma Articles of P150.00 Incorporation and By-Laws b. Books and other HLURB publications i. CLUP Guidelines Volume I Demography P120.00 Volume II Social Sector P380.00 Volume III Economic Sector P380.00 Volume IV Infrastructure P250.00 and Utilities Volume V Land Use P300.00 Volume VI Local P100.00 Administration Volume VII Mapping P250.00 Volume VIII Report Writing P50.00 Volume IX Plan review, P230.00 Adoption and Approval Process Volume X Model Zoning P150.00 Ordinance ii. PD 957 P200.00 iii. BP 220 P200.00 iv. Planning Strategically P200.00 Guidelines SECTION 3P.02. Time of Payment . The fees imposed under this Article shall be paid to the City Treasurer before the issuance of the Certificate of Clearance. SECTION 3P.03. Administrative Provisions . A. The application for permit, clearance or certificate shall be filed with the Zoning Officer; and fees, upon approval, shall be paid to and collected by the City Treasurer before the Certificate is issued. B. Subdivision and Condominium Projects 1. Application for Preliminary Approval and Locational Clearance for subdivision and condominium projects. a. Every registered owner/developer shall submit two (2) sets of the following documents duly signed by a Licensed Architect/Engineer. b. Site Development Plan (Schematic Plan) showing the proposed layout. c. Vicinity Map indicating the adjoining land uses, access as well as existing facilities and utilities at least within one hundred (100) meters from the property boundaries of the project, drawn to scale. d. Subject plan of the lot(s) as described in TC(s). e. Two (2) copies of certified true copy of Title(s) and current Tax Receipts. f. If the land is an agricultural land planted to rice and corn, whether tenanted or not, two (2) copies of Department of Agrarian Reform (DAR) team/field inspection report plus affidavit of non-tenancy by the owner/developer for non-tenanted lands or affidavit of waiver from tenants for tenanted lands. g. Right to use or deed of sale of right-of-way for access road and other utilities when applicable. h. Indorsement from the Local Government/Mayor's Office. 2. Application for final approval of subdivision plan. a. Every registered owner/developer shall submit the following documents duly signed and scaled by a Licensed Architect/Engineer; i. One (1) copy of Topographic Map of Site ii. Three (3) copies of Site Development Plan iii. Three (3) copies of road (geometric and structural) Design Plan iii.1 Profile showing the vertical control designed grade, curve elements and all information needed for construction. iii.2 Typical roadway sections showing relative dimensions and slopes of pavement, gutters, sidewalks, shoulders bending and others. iii.3 Detail of roadway showing the required thickness of pavement, subgrade treatment and sub-base course on the design analysis. iii.4 Details of roadway miscellaneous structures such as curb and gutter (barrier, mountable and drop), slopes protection wall and retaining wall, if any. iv. Three (3) copies of Storm Drainage and Sewer System iv.1 Profiles showing the hydraulic gradients and properties of the main lines including structures in relation with the road grade line. iv.2 Details of drainage and miscellaneous structures such as various types and manholes, catch basin inlets (curb, gutter and drop), culverts and channel linings. v. Three (3) copies of Water System Layout and Details vi. Three (3) copies of Site Grading Plan Plans with the finished contour lines superimposed on the existing ground, the limits of earth works, embankment slopes, surface drainage, outfalls and others. vii. Electrical plan and specifications duly signed and sealed by a licensed professional electrical engineer and duly approved by the city electrical engineer. b. Two (2) copies of Project Study for project having an area of one (1) hectare and above with the following financial attachments: i. Audited Assets and Liabilities/Income Statement ii. Income Tax Return (for the last three (3) years) iii. Article of Incorporation of Partnership iv. Corporation By-laws and all Implementing Amendments c. Specifications, Bill of Materials and Cost Estimate 3. Applications for final approval of condominium plan/subdivision/townhouse. a. Every registered owner/developer shall submit two (2) sets of the following, duly signed and sealed by a Licensed Architect/Engineer: i. Subdivision Plan (for townhouse, subdivisions only) ii. Topographic Map iii. Site Development Plan iv. Floor Plans v. Four (4) Elevations (front, rear, right side and left side) vi. Two (2) Sections (cross and longitudinal) vii. Bill of Materials, Cost Estimate and Specifications b. Two (2) copies of Project Study. 4. Application for alteration of plan of subdivision and condominium/townhouse. a. Four (4) copies of the plan showing the proposed alteration duly signed and sealed by a Licensed Architect/Engineer. b. Letter stating the reason for the proposed alteration/conversion. c. Sworn statement that the affected lots/units for alteration have not been sold. d. Written conformity of the duly organized houseowners association or, in the absence thereof, majority of the lot/unit buyers. e. Certified true copy of title(s) of the affected lots/units if the said lots/units have been titled. 5. Application for approval of simple subdivision project. a. Every registered owner/developer shall submit two (2) sets of the following documents duly signed and sealed by a Licensed Architect/Engineer: i. Site Development Plan (Schematic Plan) showing the proposed layout. ii. Vicinity Map drawn to scale showing the adjoining land use circulation network as well as existing facilities and utilities at least within One Hundred Meters (100 m) from project boundaries. b. Certified true copy of Title(s) and Tax Declaration(s), Deed of Sale/Memorandum of Agreement if the title is not registered in the name of the applicant. c. Purpose/Intent. d. Certified true copy of Title(s) and Tax Declaration(s). e. Copy of Building Permit from Local Building Official. C. Memorial Park/Cemetery 1. Application for Preliminary Approval and Locational Clearance a. Every registered owner/developer shall submit two (2) sets of the following documents duly signed by a Licensed Architect/Engineer except otherwise indicated. b. Site Development Plan (Schematic Plan) showing the proposed layout. Plan should be accessible to Persons With Disabilities (PWDs) in accordance with BP 344, otherwise known as the Accessibility Law and the Magna Carta for disabled persons (RA 7277) reflecting therein the layout of streets, pathways, plots, parking areas, support facilities, signages and other features in relation to existing site condition using a scale ranging from 1:200 to 1:2,000 duly signed and sealed by a licensed environmental planner. c. Vicinity Map/location map at a scale of 1:10,000 with a radius of 500 meters from the project site indicating existing utilities such as main traffic arteries, drainage system and outfall, etc. and community facilities like church, school and housing areas among others. d. Topographic Plan to include existing conditions as follows: i. Property boundary lines, bearing and distances. ii. Streets and easements, right of way width and elevation on and adjacent to the project. iii. Ground elevation/contour of the site; for ground that slopes less than two percent (2%), indicate spot elevations at all breaks in grade, along all drainage channels and at selected points not more than thirty (30) meters apart in all directions; for ground that slopes more than two percent (2%), five-tenths (0.5) meters for more detailed preparation of plans and construction drawings. iv. Other conditions on the land: water courses, marshes, rock outcrops, wooded areas, isolated preservable trees thirty-hundredths (0.30) meters or more in diameter, houses and other significant features. v. Proposed public improvements: highways or other major improvements planned by public authorities for future construction on or near the project. Approval of the preliminary memorial park/cemetery plan shall be valid only for a period of one hundred eighty (180) days from date of approval. A revalidation can be availed of only once after said period. 2. Application for final approval of memorial park/cemetery plan. a. Every registered owner/developer shall submit the following documents duly signed and scaled by a Licensed Architect/Engineer except otherwise indicated. i. Final Memorial Park/Cemetery Plan consisting of the site development plan at any of the following scales: 1:200 or 1:1,000 or any scale not exceeding 1:2,000 indicating the following duly signed and sealed by a licensed environmental planner. i.1 Layout of roads-right-of-way width and gradient, easements and similar data for alleys, if any. STaCcA i.2 Plot boundaries, numbers, total land area and block numbers; (verified survey returns of mother title, sections and blocks including number of lots per block in each section and technical descriptions of road lots, open spaces, facilities and blocks). i.3 Site, data, total land area, number of saleable plots, typical plot size, areas allocated for roads and pathways, and other facilities and amenities. ii. Engineering plans duly signed and sealed based on applicable Engineering Code and Design Criteria in accordance with the following: ii.1 Profile derived from existing topographic map duly signed and sealed by a geodetic engineer showing the vertical control, designed grade, curb elements and all information needed for construction. ii.2 Typical roadway sections showing relative dimensions and slopes of pavement, gutters, sidewalks, shoulders, benching and others. ii.3 Details of roadway showing the required thickness of pavement, sub-grade treatment and sub-base on the design analysis. iii. Storm drainage duly signed and sealed by a licensed Sanitary Engineer or Civil Engineer. iii.1 Profile showing the hydraulic gradients and properties of the main lines including structures in relation with the road grade line. iii.2 Details of drainage and miscellaneous structures such as various types of manholes, catch basins, inlets (curb, gutter and drop), culverts and channel linings. iv. Centralized or combined storm and sewer system duly signed and sealed by a licensed Sanitary Engineer. v. Site grading plan duly signed and sealed by a licensed Civil Engineer. Plans with finished contoured lines superimposed on the existing ground the limits of earthwork embankment slopes, cut slopes, surface drainage, drainage outfalls and others. vi. Electrical plan and specifications duly signed and sealed by a licensed professional Electrical Engineer and duly approved by the City Electrical Engineer. vii. Landscaping plan indicating plant/tree species and other natural/man-made landscaping features ( e.g. , lagoon, garden, benches, etc. duly signed and sealed by a licensed landscape architect. viii. Summary of Project Study indicating market, source/s of fund, statement of income, cash flow and work program. ix. Certified True Copy of Title or other evidence of ownership or intent to sell and authority to develop signed by the owner, Tax Declaration and current real estate tax receipt. x. Clearances/Permits from other agencies applicable to the Project: x.1 Clearances/Permits from National Water Resources Board (NWRB) Clearance stating that the memorial park/cemetery is not located on ground where the water table is not higher than 4.50 meters below the ground surface. Water permit whenever a well within the project site shall be dug. Permit to operate the well. x.2 Certified True Copy of Conversion Order or Exemption Clearance from the Department of Agrarian Reform (DAR) authorizing a change in use from agricultural to non-agricultural, where applicable. TAacHE x.3 Permit from the Department of Public Works and Highways (DPWH) when necessary ( e.g. , when opening an access to a controlled traffic artery). x.4 Initial and operational clearances from the Department of Health. x.5 Certified True Copy of Environmental Compliance Certificate (ECC) or Certificate of Non-Coverage (CNC) duly issued by the Department of Environment and Natural Resources (DENR). xi. Joint affidavit of owner/developer and licensed environmental planner that the memorial park/cemetery plan conforms to the standards and requirements of these rules and that development thereof shall be made in accordance with the program submitted to the city. xii. List of names of duly licensed professional who signed the plans and other similar documents in connection with application filed with the city indicating the following information: xii.1 Surname xii.2 First Name xii.3 Middle Name xii.4 In case of married women professional also their maiden name xii.5 Professional license number, date of issue and expiration of its validity xii.6 Professional tax receipt and date of issue If the application for the project is physically feasible and the plan complies with the zoning ordinance of the city and with these rules, the project shall be issued a development permit issued by the city upon payment of the prescribed processing fee and under such conditions as may be imposed by the city. A final approval/development permit shall be valid for a period of two (2) years from date of issue; however, if physical development such as clearing and grubbing, road excavation, filing and compaction, etc. is not commenced within said period, the grantee of the permit may apply for its revalidation within the next succeeding year. If the development permit expires, no development shall be allowed unless a new application for approval is filed. 3. Application for alteration of plan of memorial park/cemetery. a. Four (4) copies of the plan showing the proposed alteration duly signed and sealed by a licensed Architect/Engineer. b. Letter stating the reason for the proposed alteration/conversion. c. Sworn statement that the affected lots/units for alteration have not been sold. d. Written conformity of the majority of the plot lessees/buyers in the memorial park/cemetery. SECTION 3P.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of Five Thousand Pesos (P5,000.00). ARTICLE Q On Excavation Permit and Fees SECTION 3Q.01. Filing of Application for Excavation Permit . Application for permit to undertake diggings and excavation shall be filed with the Office of the City Mayor through the Office of the City Engineer and shall be signed by the person applying for the same. All information required and conditions met shall be provided before the application is processed and shall thereafter be acted upon within five (5) working days. No excavation shall commence prior to the issuance of the excavation permit. SECTION 3Q.02. Conditions for the Issuance of the Permit . The permit shall be issued in accordance with the provisions of City Ordinance No. 2009-001 to ensure public safety and convenience, and all diggings/excavations shall be in accordance with the excavation and installation plans as approved by the City. The requirements for the issuance of the permit shall be as follows: 1. Duly accomplished application for permit signed by the applicant. 2. Plan/s 3. Work Schedule/Time Frame 4. Payment of the following fees a. Excavation Permit Fee Breaking of surface of not more than 1 P300.00 square meter In excess of 1 square meter or a fraction 100.00 thereof For every separate location, a permit fee shall be computed. b. Restoration Deposit i. Breaking of surface for every square meter Concrete surface o 12" thick P3,350.00 o 10" thick 2,960.00 o 8" thick 2,600.00 o 6" thick 2,200.00 All others 1,800.00 ii. Backfilling Fee P360.00 per cubic meter The restoration deposit shall be subject to a yearly ten percent (10%) increase. SECTION 3Q.03. Other Requirements . In addition to the requirements set forth in Section 3Q.02 of this Article, the following documents shall be submitted by applicants for government funded projects: a. A copy of the contract awarded to private contractors b. Proof of payment of restoration deposit c. DPWH Clearance for excavation activities on national roads/provincial government clearance for excavation on provincial roads SECTION 3Q.04. Exemptions . The following fees shall be waived: a. For National/Provincial Government funded projects, the applicant/contractor shall be exempt from payment of restoration deposit provided that the contract entered into with the National/Provincial Government specifically provides for payment of a restoration deposit/bond. b. For City Government funded projects, the applicant/contractor shall be exempt from payment of excavation permit fee and restoration deposit. SECTION 3Q.05. Cancellation of Permit . At the request of an applicant who has not yet performed the work authorized under the Permit, the City may cancel the permit and refund the applicant of any unused portion of the restoration deposit paid, except the permit fee which is non-refundable. SECTION 3Q.06. Revocation of Permit . The City shall have the right to revoke the Permit on any of the following grounds: 1. Violation of any condition of the Permit. 2. Violation of any provision of this Ordinance. 3. The existence of any condition or the doing of any act constituting or creating a nuisance or endangering the lives or property of others. Before revocation, the City shall serve the applicant a written notice to afford the applicant an opportunity to cure such violation within five (5) days from receipt of the notice. The same shall contain a brief statement of the reason/s for such revocation. Said notice shall be served by personal service or through registered mail with return card at the address set forth in the application. Upon revocation of the Permit, any unused portion of the restoration fee paid, excluding the permit fee shall be refunded to the applicant. SECTION 3Q.07. All other rules and regulations governing excavations in the City of San Fernando shall be governed by City Ordinance No. 2009-001. SECTION 3Q.08. Penalty . Any person or entity found to have violated or fails to comply with any provisions of this Article shall be subject to a fine of Five Thousand Pesos (PhP5,000.00) for each violation. ARTICLE R Registration and Slaughter Fees of Animals SECTION 3R.01. Imposition of Fees . The following fees for slaughter services shall be levied: A. Ante-Mortem Inspection Fees. For the inspection of livestock/poultry prior to slaughter/dressing to determine presence of disease/abnormal condition. Species Fee/head Cattle/Carabao P25.00 Hog 20.00 Goat/Sheep 20.00 Poultry 0.15 B. Post Mortem Fees. For the inspection of the carcass and the edible offals of livestock/poultry slaughtered/dressed to detect the presence of lesions and abnormalities. Per kg. of livestock meat/poultry P1.00 C. Slaughter Fees per head. Cattle/Carabao P20.00 Hog 15.00 Goat/Sheep 15.00 D. Mayor's Permit Fees per head. Cattle/Carabao P25.00 Hog 20.00 Goat 15.00 E. Corral Fees per head per day or a fraction thereof. Cattle/Carabao P20.00 Goat/Hog 15.00 F. Delivery Fees per head, regardless of weight. Cattle P15.00 Hog/Goat 10.00 G. Registration Fees. Registration of Individual Brand P10.00 Certificate of Ownership 20.00 Certificate of Transfer 30.00 SECTION 3R.02. Payment of basic tax on gross sales shall be collected on daily basis along with the slaughter fees. SECTION 3R.03. All other rules and regulations governing the operation of the Slaughterhouse and Meat Inspection Service in the City of San Fernando shall be governed by City Ordinance No. 2008-012. ARTICLE S On Impounding Fees SECTION 3S.01. Poundage Fees and Charges . An impounding fee of One Hundred Pesos (P100.00) for small animals, such as dogs, cats, pigs, goats and poultry, and One Hundred Fifty Pesos (P150.00) for large animals, such as cows, carabaos and horses, for the first day and Fifty Pesos (P50.00) per day for the succeeding days shall be charged for every animal. The payment of which shall be a requisite in claiming any animal, provided ownership is established. For dogs and cats, these may be claimed after the payment of the charges and upon presentation of the animal's certificate of registration and fees. The same fee shall be used as fund for the maintenance of the City Pound and shall also cover the animal's cost of food. Owners of impounded animals at the barangay shall pay the same fees and charges and these payments shall accrue to the barangay funds. SECTION 3S.02. All other rules and regulations governing the maintenance and safekeeping of animals shall be governed by City Ordinance No. 2002-009. DEcITS ARTICLE T Fishery Fees SECTION 3T.01. General Schedule of Fishery Rentals, License, Permit Fees and Charges . Fishery rental, license/permit of fishery privilege of utilizing a definite area or portion of the City waters, and/or for the privilege of taking fish from the City waters and other privileges may be issued and/or granted to individuals, cooperatives, or corporation upon payment of the corresponding fishery rental License/Permit Fees and/or charges as provided in City Ordinance No. 2002-005. A. Application Fee (for any fishery privilege) P20.00 B. License Fees on the operation of: 1. Fish Cages 50.00 2. Net Enclosure or 20.00 Backyard Fishpens 3. Fish Corrals/Fishponds 50.00 C. Fisherman's License 20.00 D. License of Fishing Boats 1. Motorized 300.00 2. Non-Motorized 150.00 E. The following shall be the basis for the computation of inspection fees: 1. High value fishes 15.00 per banyera/40 kilos 2. Other fishes 10.00 per banyera/40 kilos 3. Shells 5.00 per sack (small)/2 kerosene cans 4. Seaweeds 10.00 per sack (big)/4 kerosene cans F. The following shall be the basis for the computation of fees or charges in the issuance of Auxiliary Invoice: 1. High value fishes 15.00 per banyera/40 kilos 2. Other Fishes 10.00 per banyera/40 kilos 3. Shells 5.00 per sack (small)/2 kerosene cans 4. Seaweeds 10.00 per sack (big)/4 kerosene cans High value fishes shall include Tuna, Tanguigui, Blue Marlin, Talakitok, Snapper, Lapu Lapu (Grouper), Pusit (white), Shrimps, Prawn, Lobster, Crabs and other high value fishes. G. Registration Fee of Fishing Boat 50.00 SECTION 3T.02. Renewal of Fisherman's License . The fisherman's license shall be renewed annually. Renewal of Fisherman's License shall be from December to January. SECTION 3T.03. Renewal of Fishing Boat License . The fishing boat license shall be renewed annually. The owner/operator for a fishing vessel has a period of sixty (60) days prior to the expiration of the license within which to renew the same. A fishing boat continuing to fish without having procured the renewal of license therefore shall be fined Fifty Pesos (P50.00) for every month the license remains unrenewed. SECTION 3T.04. Surcharge . When the annual license/permit fee for any fishery privilege is not renewed on the date it is due, the licensee/permittee shall pay a surcharge of twenty-five percent (25%). Persons, cooperatives, firms or corporations who are delinquent in the payment of any fees for fishery privileges granted are barred from enjoying the privileges directly or indirectly during the period of their delinquency. SECTION 3T.05. All other rules and regulations governing the Coastal Resource Management shall be governed by City Ordinance No. 2002-005 as amended by City Ordinance No. 2008-008. ARTICLE U On the Conduct of Motorcades/Parades/Processions/Marathons and Rallies SECTION 3U.01. Imposition of Fee . There shall be levied a permit fee of Five Hundred Pesos (P500.00) per day for every motorcade/parade/procession/marathon/rally within the territorial jurisdiction of this City. SECTION 3U.02. Time of Payment . The fee imposed herein shall be paid upon application for Mayor's Permit before such activity is commenced. SECTION 3U.03. Administrative Provisions . A. Upon written application, permit for the use of the City Auditorium/Plaza may be issued by the City Mayor after payment of the regulatory fees imposed under Section 3U.01 hereof and fee on the use of city facilities shall be as provided in Section 5H.01 of this Code. B. The Station Commander of the PNP 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 activity may be lawfully conducted. C. The permit fee imposed does not include the gasoline/oil consumption of the PNP who will provide assistance. D. The fee on parades shall not be collected for civic, military or education parades or religious processions. However, the necessary Special Mayor's Permit shall still be secured before the same is undertaken. ARTICLE V On Promotional Activities SECTION 3V.01. Imposition of Fee . There shall be levied a permit fee of Five Hundred Pesos (P500.00) per day on every promotional activity within the territorial jurisdiction of this city, promotional activity to mean or refer to any activity conducted by a firm or company without business license to operate in the City that endorses or advertises a product or service with the purpose of generating greater sales through the use of the following mediums: house-to-house campaign/field promo and promo booth, raffle draw and stage presentation. In the case of promotional activities using loud music/sound through the use of motorcade speakers, public address systems or brass bands in any business establishment, the permit shall be subject to such reasonable restrictions as the City Mayor may deem proper to impose. Any permit granted for such activity shall cover only the hours from 7:00 o'clock in the morning to 6:00 o'clock in the evening. SECTION 3V.02. Time of Payment . The fee imposed herein shall be paid to the City Treasurer upon application for Mayor's Permit before such activity is commenced. SECTION 3V.03. Administrative Provision . Upon written application, permit to conduct any promotional activity within the territorial jurisdiction of the City may be issued by the City Mayor after payment of the regulatory fees imposed under Section 3V.01 hereof. A separate fee shall be charged for the conduct of a promotional motorcade as provided for in Article U of this Chapter. ARTICLE W On Fees for Landfilling/Earth Movement SECTION 3W.01. Imposition of Fee . There shall be levied as landfilling fee in the amount of Two Pesos and Fifty Centavos (P2.50) per cubic meter from any private property owner who wishes to fill up his/her land with any kind of earth/soil. SECTION 3W.02. Procedure in Land Filling . A. Any private property owner who wishes to fill up his/her land with any kind of earth/soil for purposes of raising it to a higher elevation or grade must first secure the necessary barangay permit from the punong barangay where the property is located. B. Prior to the issuance of a barangay permit, the punong barangay shall cause the payment of the owner/applicant, which amount as indicated in Section 3W.01 of this Article shall be shared equally between the City Government and the barangay . C. Government agencies must likewise secure the necessary barangay permit for government projects but are exempt from the payment of fees. SECTION 3W.03. Procedure on Earth Movement . Earth movement within the City shall be governed by the following rules. 1. The owner or developer of the land from where the earth is obtained shall pay Earth Moving Fee according to the following schedule upon presentation to the City Treasury a certification from the barangay as to the volume of earth to be moved: For every truckload of: a. Five (5) cubic meters and below P30.00 b. Six (6) to eight (8) cubic meters 40.00 c. Above eight (8) cubic meters 50.00 2. In the case of land filling, the owner or developer of the land shall prior to filling secure from the barangay a certification as to the area to be filled and thereafter pay a fee of Five Pesos (PhP5.00) per square meter at the City Treasury. 3. Fees collected shall be shared equally between the City Government and the barangay where the earth is moved or where the land filling takes place. 4. The share of the barangay shall be forfeited in case of failure to report the earth movement in their jurisdiction. SECTION 3W.04. Exemption . The City Mayor may, on meritorious grounds, waive the payment of services. SECTION 3W.05. Penalty . Any violation of the provisions of this Ordinance shall be punished by a fine of One Thousand Pesos (PhP1,000.00) for every inspection. ARTICLE X On Application Fee for the Construction/Installation and Operation of a Cellular Site SECTION 3X.01. Imposition of Fee . As provided in City Ordinance No. 2009-002, an application fee of Ten Thousand Pesos (PhP10,000.00) is hereby imposed on telecommunications companies who will construct/install/operate cellular sites in the City of San Fernando. SECTION 3X.02. Time of Payment . The fee imposed herein shall be paid to the City Treasurer upon application. SECTION 3X.03. Penalty . Any telecommunications company found constructing/installing/operating a cellular site in the City of San Fernando without prior authority from the Sangguniang Panlungsod in violation of Sections 5 and 6 of City Ordinance No. 2009-002 shall be fined the amount of Five Thousand Pesos (PhP5,000.00) for every inspection. CHAPTER 4 Service Fees ARTICLE A On Local Registry Service Fees SECTION 4A.01. Imposition of Fees . The following fees shall be levied for the corresponding services rendered by the Local Civil Registry of the City. A. Marriage Fees 1. Marriage Application P150.00 2. Marriage License 200.00 3. Marriage Counseling 250.00 4. Family Planning Certificate 150.00 5. Solemnization Fee 400.00 B. For registration of naturalization 500.00 C. For registration of any other document for record purposes 1. Legal Instruments 500.00 2. Court Decrees 500.00 3. Annulment 1,000.00 D. For certified copies 1. Local 60.00 2. Abroad 150.00 E. For verification of any document 60.00 F. For correction of clerical error or typographical error 1. Filing Fee for local residents 1,000.00 2. Service fee for migrant petitioners 500.00 G. For change of first name 1. Filing fee for local residents 3,000.00 2. Service fee for migrant petitioners 1,000.00 SECTION 4A.02. Time of Payment . The fees shall be paid to the City Treasurer upon registration or issuance of the certificate or certified copy of local registry records or documents. ARTICLE B On Official Records and Documents Service Fees SECTION 4B.01. Imposition of Fees . Every person requesting for copies of official records and documents as well as requiring services in any of the offices of the City Government shall in any of the offices of the City Government shall pay the following fees: A. Photocopy of any official document, per P10.00 page B. For certified true/photo copies of any 60.00 official document C. Service records of former employees of 20.00 the City Government D. For verification of any official document 60.00 E. For extracts of police blotters reports 60.00 F. Cancellation of encumbrance 60.00 G. Annotation of loans and other documents 60.00 H. Inspection of Real Property 120.00/lot I. New tax Declarations resulting from 60.00/tax dec. subdivision of lots/Revision (i.e., change in area, location and the like)/Transfer of Ownership of Tax Declaration SECTION 4B.02. Time of Payment . The certification fee shall be paid to the City Treasurer at the time the request is made/filed for the issuance of a copy of any official record or document. ARTICLE C On Clearance Fees SECTION 4C.01. Imposition of Fees . There shall be levied and collected Clearance Fees according to the following schedule: A. Mayor's Clearance: 1. For employment, scholarships, study grants P60.00 and other purposes not herein specified 2. For firearm permit application 200.00 3. For passport or visa application 150.00 4. For application for Filipino citizenship 500.00 B. Police Clearance: 1. For employment, scholarship, study grants 60.00 and other purposes not herein specified 2. For firearm permit application 200.00 3. For change of name 150.00 4. For passport or visa application 150.00 5. For application for Filipino citizenship 500.00 C. PLEB Clearance fee 150.00 D. Filing fee for complaint and other initiatory pleadings 150.00 E. Filing fee for motion and other pleadings 100.00 F. Fee for certification issued and certified by the PLEB Secretariat 50.00/copy For certified true copies of PLEB documents 20.00/copy For photocopy of certified true copies 5.00/copy G. Certificate of Detention 60.00 SECTION 4C.02. Time of Payment . The service fees required under this Article shall be paid to the City Treasurer upon the application for the clearance. ARTICLE D On Garbage Fees SECTION 4D.01. Imposition of Fees . All business, trade, commercial, industrial, educational and other establishments located along garbage collection routes shall pay an annual garbage fee to the City Treasurer in accordance to the following schedules: A. On manufacturers and/or producers 1. Slaughtering, preparing and preserving P105.00 of meat 2. Manufacturing of dairy products 105.00 3. Canning, preserving of fruits and vegetables 105.00 4. Canning, preserving and processing of fish, 105.00 crustaceans and other similar foods 5. Manufacturing of vegetable and animal 105.00 oils and fats 6. Milling of grain products (Rice Mill) 105.00 7. Manufacturing of sugar confectionery 105.00 8. Manufacturing of bakery products 105.00 9. Manufacturing of other food products 105.00 10. Manufacturing of prepared animal feeds 105.00 11. Wine industries 105.00 12. Softdrinks and carbonated water industries 200.00 13. Tobacco manufacturers (curing and 200.00 redrying of tobacco leaves) 14. Manufacturing of ready-made textile 105.00 goods except wearing apparel 15. Manufacturing of mats and rugs 105.00 16. Manufacturing of wearing apparel except 105.00 footwear 17. Manufacturing of products of leather 105.00 and leather Substitute 18. Manufacturing of footwear 105.00 19. Manufacturing of wood and cork products 105.00 20. Manufacturing of furniture and fixtures 105.00 21. Printing, publishing and allied industries 105.00 22. Manufacturing of drugs and medicines 105.00 23. Manufacturing of chemical products, 105.00 candles and waxes 24. Manufacturing of dry ice 105.00 25. Manufacturing of pottery, china and 105.00 earthenware 26. Manufacturing of GI sheets 105.00 27. Manufacturing of fabricated metal products 105.00 28. Manufacturing of engines and turbines 105.00 29. Manufacturing of office, computing and 105.00 accounting machines 30. Shipbuilding and repairs 105.00 31. Manufacturing of motor vehicles 105.00 32. Manufacturing of motorcycles and bicycles 105.00 33. Manufacturing of musical instruments 105.00 34. Manufacturing of jewelry and related articles 105.00 of precious metals 35. Manufacturing of sporting and athletic goods 105.00 36. Manufacturing of watches and clocks 105.00 37. General building and other construction jobs 105.00 during the period of construction 38. Hollow blocks and the factories 105.00 39. Recapping plants 105.00 40. Other manufacturing establishments not 105.00 enumerated above B. On retailers, independent wholesalers and distributors of: 1. Appliance/Office equipment dealers 105.00 2. Motor vehicle/car dealers 105.00 3. Auto spare parts and tire dealers 105.00 4. Drug companies/distributors 105.00 5. Drug stores 105.00 6. Shopping centers/supermarkets 105.00 7. Department stores 105.00 8. Textile/Dry goods stores 60.00 9. Bookstore/School and Office Supply/Novelties 105.00 10. Display centers 60.00 11. Poultry feeds and other animal feeds 200.00 12. Agriculture implements, fertilizers and 105.00 Insecticides 13. Bicycle/Tricycle and other related products 60.00 14. Hardware/Electrical supply dealers 105.00 15. Hardware with lumber yards 200.00 16. Flower shops 60.00 17. Sari-sari stores 45.00 18. Photo supplies and development shops 60.00 19. Wine/Grocery stores 60.00 20. Musical instrument dealers 60.00 21. Pet shops 60.00 22. Retail stores 60.00 23. Pharmacy and optical shops 60.00 24. Footwear shops 60.00 25. Private wet and dry markets 200.00 26. Ice dealers 105.00 27. Antique and curio shops 60.00 28. Jewelry dealers/retailers 60.00 29. Sporting goods supply 60.00 30. Glassware and metalware supply 105.00 31. Machinery equipment, supply and 60.00 related wholesale trade 32. Dairy products, candies and confectioneries and other related goods stores 33. Liquor and wine stores 34. Cooking gas dealer shops 35. Medical, dental and optical supply 36. Dance, music and voice studios 37. Junk shop dealers 38. Wholesaler/Retailer of firecrackers and pyrotechnic devices issued a temporary business permit C. On agricultural products/poultry/livestock dealers: 1. Vegetable/Fruit and other related products 60.00 2. Fish/Shell and other related products 60.00 3. Meat and poultry products 60.00 4. Poultry and livestock dealer 60.00 5. Rice and corn retailer 60.00 6. Rice and corn dealer 105.00 7. Vegetable/Fruit stallholders 60.00 8. Others not enumerated above 60.00 D. Foods or eatery establishments: 1. Carinderias/Cafeterias 70.00 2. Canteens 70.00 3. Refreshment parlors 70.00 4. Soda fountains 70.00 5. Restaurants/Drive-in restaurants 220.00 6. Ice cream or milk parlors 60.00 7. Catering Services 105.00 8. Bakeries/Bakeshops 220.00 9. Cooked food and cake vendors 60.00 10. Others not enumerated above 60.00 E. On all business establishments rendering or offering to render service: 1. Advertising agencies 105.00 2. Assaying laboratories 105.00 3. Barber shops 105.00 4. Battery-charging and electrical shops 105.00 5. Beauty parlors 105.00 6. Bicycle/Tricycle repair shops 105.00 7. Bookkeeping and accounting offices 105.00 8. Collecting agencies 45.00 9. Common carriers (transportation of passengers): a. Minibus (PUB), per unit 60.00 b. Jeepneys (PUJ), per unit 60.00 c. Motorized tricycle, for hire 50.00 10. Repair shops of motor vehicles 220.00 11. Funeral parlors 220.00 12. Goldsmiths/Silvermiths/Blacksmiths 60.00 13. Engraving/Photostatic Lamination/Photocopying 60.00 14. Gasoline service and/or filling stations 220.00 15. Tailoring and dress shops 105.00 16. Travel agency 60.00 17. Shoe and slipper repair shops 75.00 18. Radio, TV and electrical appliance repair 105.00 shops 19. Laundry and dry cleaning shops 105.00 20. Lathe machine shops 75.00 21. Slendering and body-building saloon, 130.00 massage or therapeutic clinics 22. Painting shop (signs and billboard signs) 75.00 23. Painting and publication shops 105.00 24. Upholstery shops 75.00 25. Vaciador shops 45.00 26. Vulcanizing shops 60.00 27. Watch repair shops 45.00 28. Pest control services 45.00 29. Delivery and messengerial services 60.00 30. Telegraphic services 60.00 31. Telephone companies 105.00 32. Furniture repair shops 75.00 33. Employment agencies 60.00 34. Embalming establishments 220.00 35. Warehouse and bodegas 250.00 36. Photographic shops 60.00 37. Schools for self-defense, driving schools 45.00 39. Professional and other offices such as 105.00 clinics, law offices and others 40. On hauling services 100.00 41. Others not enumerated above 100.00 F. On real estate lessors/hotels and others: 1. Dormitories 105.00 2. Boarding houses 75.00 3. Lodging houses 105.00 4. Hotels/Motels 105.00 5. Commercial buildings for lease 75.00 6. Apartment buildings for lease 75.00 7. Residential buildings for lease 45.00 G. On amusement places: 1. Night and day clubs 220.00 2. Night clubs or day clubs, disco houses 150.00 3. Cocktail lounges, bars or beer houses 105.00 4. Resorts and other related establishments 220.00 5. Steam bath, sauna and other related 105.00 establishments 6. Billiard halls 7. Bowling centers 8. Circus, carnivals and other related establishments 9. Theaters and cinematographs 10. Boxing stadiums 11. Cockpits 12. Cabaret/Dance halls 13. Other similar establishments not enumerated above H. On pawnshops, money shops, lending investors, finance and investment companies, insurance companies and banks: 1. Pawnshops 60.00 2. Lending investors 60.00 3. Money shops 60.00 4. Finance and investment companies 105.00 5. Insurance companies 60.00 6. Banks 105.00 I. On all other business which are not enumerated from (A) to (H): 1. Wholesale leaf tobacco dealers 300.00 2. Dealers or fermented liquors 105.00 3. Dealers of distilled spirits and/or wines 105.00 4. Private hospitals 300.00 5. Real estate subdivision developers 75.00 6. Travel agencies 75.00 7. Security agencies/offices 75.00 8. Bus terminals 150.00 9. Private Schools 150.00 10. Others not enumerated above a. Single Proprietorship 60.00 b. Partnership 80.00 c. Corporation 75.00 SECTION 4D.02. Time of Payment . The annual garbage fee shall be paid simultaneously with the payment of business license fee and the like. Failure to pay the required fee on time shall subject the operators or owners or persons to the surcharge and interest provided in this Code. SECTION 4D.03. Administrative Provision . The garbage fee imposed herein shall be paid to and collected by the City Treasurer together with taxes and license imposed on this Code. ARTICLE E On Health Service Fees SECTION 4E.01. Imposition of Fees . There shall be levied fees for health service provided by the City Health Office as follows: A. Fecalysis P30.00 B. Urinalysis 40.00 C. Vaginal/Urethral Smear 50.00 D. Sputum Exam (P30.00 x 3) 90.00 E. CBC 80.00 F. Hemoglobin 20.00 G. Hematocrit 20.00 H. Blood Typing 20.00 I. Water Analysis for commercial purpose 600.00 J. Suturing 100.00 K. Dental Treatment a. Tooth Extraction 50.00 b. Complicated Extraction 100.00 c. Filling (amalgam) per cavity 50.00 d. Oral prophylaxis 50.00 Fees for the abovementioned services shall be paid at the City Health Office upon application or after the extension of service. In no case shall a deposit be required in emergency cases requiring immediate attention. Residents who are certified by the City Social Welfare Officer as indigents and upon approval by the City Mayor may be exempted from the payment of any or all fees in this schedule. SECTION 4E.02. For employees and workers of business establishments. The following fees will be collected from employees and workers of business establishments who are required to secure the annual health certificate: A. Medical Certificate 40.00 B. Food Handler Health Card (yellow) 40.00 C. Non-Food Handler Health Card (green) 40.00 D. Entertainer Health Card (pink) 50.00 E. Medical Certificate (Medico-legal) 150.00 The fee shall be paid to the City Treasurer before the physical examination is made and the medical certificate is issued. Individuals engaged in the following occupation or working in the following establishments are required to undergo physical and medical examination before they can be employed and once every six (6) months thereafter: 1. Food establishments where food and drinks are manufactured, processed, stored, sold or served 2. Public swimming or bathing places 3. Dance schools, dance halls and night clubs includes dance instructors, hostess, cooks, bartenders, waitresses, etc. 4. Tonsorial and beauty establishments includes 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 includes masseurs, massage clinic/sauna bath attendants, etc. 6. Hotels, motels and apartments, lodging, boarding or tenement houses, and condominiums 7. Ice plant 8. Babysitting (yayas) 9. Janitorial services Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical/medical examinations have been issued the necessary medical certificate. The City Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. ARTICLE F On Library Fees SECTION 4F.01. Imposition of Fees . There shall be levied fees in the City Library as follows: A. Replacement of lost borrower's/library card P20.00 B. Overdue fee for failure to return any borrowed P10.00/day book on time SECTION 4F.02. Time of Payment . All fees shall be paid and collected by the City Treasurer. A. Prior to the replacement of a borrower's/library card. B. Prior to the lifting of the suspension of the borrower's privilege. SECTION 4F.03. Requirement . For the replacement of a lost borrower's/library card, the borrower shall submit a 1x1 photo at the City Library and present the receipt as proof of payment. CHAPTER 5 Charges ARTICLE A On Towing Fees SECTION 5A.01. Imposition of Fees . The owner or operator of any motor vehicle that breaks down on any street within the jurisdiction of the City shall within thirty (30) minutes abate the nuisance, otherwise the San Fernando Police Department shall take the necessary action by towing the vehicle to the Police Department, for which said owner or operator shall pay a Towing Fee of Five Hundred Pesos (P500.00) and One Hundred Pesos (P100.00) for the succeeding hour to be counted to the time the towed vehicle is delivered inside the Police Department Compound. SECTION 5A.02. Time of Payment . The Towing Fee shall be paid to the City Treasurer before the impounded vehicle is released to its owner or operator. ARTICLE B Public Utility Posts Regulatory Fee SECTION 5B.01. Imposition of Fees . There shall be levied from every person operating public utilities requiring the installation of posts and stringing of wires, cables, etc., the amount of Ten Pesos (P10.00) for every post installed on or along public roads, plazas, parks and other public places. SECTION 5B.02. Time and Manner of Payment . The regulatory fee imposed herein shall be paid to and collected by the City Treasurer within the first twenty (20) days of January of every current year. aSTECI 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: A. Vacuum Tanker P2,000.00/hr. B. Backhoe 1,550.00/hr. C. Bulldozer 1,550.00/hr. D. Payloader 1,050.00/hr. E. Grader 1,050.00/hr. F. Backhoe Loader 1,050.00/hr. G. Road Roller 950.00/hr. H. Truck 750.00/hr. I. Cement Mixer (one bagger) 200.00/hr. J. Welding Machine 100.00/hr. K. Ambulance (per trip to Manila and return) 6,000.00 L. Ambulance (per trip to Baguio and return) 3,500.00 M. Chainsaw 2,000.00/unit/day N. Portable Toilet 9,000.00/unit/day O. Boxing Ring 10,000.00/unit/week P. Television Set 400.00/8 hrs. Q. LCD Projector and white screen 100.00/hr. R. Tricycle 300.00/8 hrs. S. Grass Cutter 300.00/8 hrs. SECTION 5C.02. Time and Manner of Payment . A. The rates of rental herein fixed shall be collected by and paid to the City Treasurer before the equipment/vehicles are released. In determining the actual number of hours for the use of the equipment/vehicles, the same shall commence immediately upon leaving the motor pool. B. The initial charge of the equipment/vehicles shall be equivalent to eight (8) hours inclusive of the wages/salaries of the operators/drivers/laborers, as well as the oil and lubricants. The foregoing exclude the cement mixer as its usage does not require operators/drivers/laborers. An additional amount based on the rate of the equipment/vehicles above-cited shall be charged if the cement mixer shall be transported to and from the renter's place. In the case of ambulance rental, the minimum period shall be twenty-four (24) hours. When said equipment/vehicles are used beyond the prescribed minimum rental period, the renter shall pay additional costs on a per hour basis. C. The rental rates of equipment/vehicles imposed under this Article shall be exclusive of fuel; hence, a "full tank out and full tank in" policy shall apply. D. The vacuum tanker shall not be used for desludging septic tanks. E. All equipment/vehicles herein listed shall be operated only by authorized City employees. F. Equipment/vehicles rented out shall be used only within the territorial jurisdiction of the City except for the ambulance. G. Any loss/damage on the equipment/vehicles shall be paid in full by the applicant which payment shall not be less than the cost of acquisition. The City Government shall indemnify the authorized operators/drivers/laborers for any loss/damage/injury suffered by the City employee/s. H. The terms and conditions on rental of vehicles and equipment shall be covered by a contract of lease. SECTION 5C.03. Penalty . Any person who violates any of the provisions of this Article shall be punished by a fine of Five Thousand Pesos (P5,000.00). ARTICLE D On Water Delivery Fee SECTION 5D.01. Imposition of Fee . There shall be levied water delivery fee from each customer within the poblacion in the amount of One Hundred Fifty Pesos (P150.00) per cubic meter. SECTION 5D.02. Time of Payment . The fee shall be paid to the City Treasurer prior to the delivery of the water. ARTICLE E On Fees for the Use of the Comfort Rooms at the City Plaza, the City of San Fernando Public Market and the San Fernando Shopping Mall SECTION 5E.01. Imposition of Regulatory Fees . There are hereby levied regulatory fees on every person for the use of the comfort rooms for both men and women at the City Plaza, the City of San Fernando Public Market and the San Fernando Shopping Mall, as follows: A. For use of the urinal, per person P2.00 B. For use of the toilet bowl, per person P5.00 SECTION 5E.02. The regulatory fees herein imposed shall be paid to and collected by the Latrine Laborer on duty upon entrance in the comfort room, which fees shall be dropped/deposited in a box/container with padlock. SECTION 5E.03. The Laborer on duty shall deliver daily at 8:00 A.M. to the City Treasurer the box/container with padlock and in his/her presence, witnessed by the City Accountant or his/her authorized representative, the collection shall be counted and an official receipt issued therefore to be transmitted immediately to the Office of the City Mayor for compilation and recording, except on Saturdays, Sundays and holidays in which remittance shall be at 8:00 A.M. on the first regular working day following. SECTION 5E.04. Any violation of any provision of this Article shall be punished by a fine of One Hundred Pesos (P100.00). ARTICLE F On City Cemetery Fees SECTION 5F.01. Cost of Burial Lots . There is hereby imposed and collected in advance, the following fees as provided in City Ordinance No. 2004-008. A. Individual lots P8,000.00 B. Individual lots with tombs 11,000.00 C. Individual temporary lots 1,000.00 D. Condominium type tombs 9,000.00 E. Family lots 24,000.00 F. Niche for bones 1,000.00 G. Burial Permit 100.00 H. Transfer Permit 100.00 I. Exhumation Permit 150.00 SECTION 5F.02. Administrative Provisions . A. Lots sold to individuals or families other than the City Government will automatically be confiscated and ownership of the lot will be reverted to the City Government. Such individuals or families who bought lots from the original owners shall be given first priority to purchase the same from the City Government at the prevailing price. B. The City Health Office shall keep a record of lots sold at the City Cemetery for purposes of identifying the owners of the same as well as monitoring the expiration of lease for condominium and ordinary lots. C. All other rules and regulations governing the use and operation of the City Cemetery shall be governed by City Ordinance No. 2004-008. ARTICLE G On Fees for Admission in the La Union Science Centrum SECTION 5G.01. Imposition of Fees . The following fees shall be levied upon admission to the La Union Science Centrum in the City of San Fernando. A. A General Admission Fee of Ten Pesos (10.00). B. A Concession Fee of Five Pesos (PhP5.00) for students and senior citizens. SECTION 5G.02. Teachers accompanying students on tour, differently-abled persons and children four (4) years and below are free of charge. ARTICLE H On Regulatory Fees for the Use of City Government Facilities SECTION 5H.01. Imposition of Fees . Regulatory fees shall be charged and collected for the use of the following facilities per hour or fraction thereof. A. Barangay Hall P350.00 B. People's Hall 350.00 C. Dacanay Session Hall 350.00 D. City Plaza Daytime 1,000.00 Nighttime 2,500.00 E. Ortega Cultural and Sports Center Daytime 1,000.00 Nighttime 1,500.00 Athletic events, which entail the use of the 2,000.00 basketball court (i.e., basketball, volleyball, badminton) SECTION 5H.02. Time and Manner of Payment . The regulatory fees herein imposed shall be paid to the City Treasurer, the receipt to be presented to the Office of the City Mayor. SECTION 5H.03. Administrative Provisions . A. City Government undertakings, as well as activities or functions deemed beneficial to the people of the City of San Fernando, shall be prioritized and free of charge. Endorsement or request letter from the Vice Mayor, any member of the Sangguniang Panlungsod, concerned City Department Head, or event organizer/sponsor shall be attached to the duly accomplished application form, which may be secured from the Office of the City Mayor. B. Application, either for City Government or private use, shall be submitted at least ten (10) days before the activity or function takes place. The application shall be approved by the City Mayor. In his absence, the application shall be endorsed to the City Mayor's duly authorized representative for approval. C. In case of private use, it shall be on a first come-first served basis. 1. The following rules and regulations shall apply: a. The rental for the Barangay Hall, People's Hall and Dacanay Session Hall shall include the use of the premises, sound system, lights, as well as chairs and tables, fixed therein. b. In the case of the City Plaza, the rental rate shall include the use of the premises and regular lights. Other available electrical facilities shall be charged as follows: Lighting Equipment Amount/Unit/Hour i. Public Address System Spotlights P150.00 ii. Floodlights (mercury vapor lamp) 60.00 Computed electrical charges shall be subject to an annual five percent (5%) increase. Any additional provision such as sound system and chairs shall be separately charged as provided in Article I and J of this Code. c. The Ortega Cultural and Sports Center shall be governed by the following conditions: i. The rental package shall include the sound system, regular lights, electric and exhaust fans at the Sports Center. ii. The chairs shall be paid separately in accordance with Section IVR of the Revenue Code of the City. iii. Electrical charges for the use of hot shower and air conditioning unit shall be paid by the contracting party. Fixture/Equipment Amount/Unit/Hour iii.1 Hot Shower P6.00 iii.2 Air Conditioning Unit 12.00 iv. For vigorous team sports that require the use of the Sports Center's basketball court, players shall strictly use rubber shoes during the game. The game area shall be marked by masking tape only to avoid damage to the kiln-dried wood flooring. For other indoor sports or indoor games such as boxing, billiards or table tennis, a special floor cover shall be provided by the City so as to protect the floorboards. 2. The initial charge of said facilities shall be a minimum of four (4) hours. 3. Charges shall be computed by the City Treasurer and one hundred percent (100%) of the total charges shall be paid upon approval of the application. Permit for the use of the foregoing facilities shall be issued by the City Mayor after the payment of the regulatory fees prescribed herein. 4. The contracting party shall be allowed to bring their own technical equipment. However, power charge worth Fifty Pesos (PhP50.00) shall be imposed for each equipment. 5. Should rehearsals be conducted before the activity or function, the contracting party shall pay an hourly rate equivalent to twenty-five percent (25%) of the hourly rental rate prescribed herein. On the day of the event or function, the contracting party shall be given one (1) hour to set-up and one (1) hour to dismantle decorations, free of charge. Thereafter, an hourly rate equivalent to twenty-five percent (25%) of the hourly rental rate prescribed herein shall be levied. 6. In case of the cancellation of the activity or function, the City Government shall be informed at least five (5) days before. Otherwise, all charges computed, which has been paid earlier shall be forfeited. A cancellation fee equivalent to twenty-five percent (25%) of the total commitment shall be non-refundable even if the cause for cancellation is valid. 7. In any case, however, actual loss or damage incurred during the use of any facility shall be accountable to the contracting party. The City Treasurer shall assess the loss or damage and payment thereof shall be collected from the contracting party within fifteen (15) days from the date of activity or function contracted. 8. The City Government of San Fernando reserves the right to monitor the veracity of the activity or function as indicated in the approved application. 9. Permission for the use of the foregoing facilities shall not be granted for the following activities: a. activities which are not in conformity with the City's institutional goals; b. programs, meetings and other activities which are unethical or obnoxious; and, c. programs, shows or other events that shall attract unruly crowd and may cause damages or disturbances. 10. The City Government shall provide the following: a. a copy of the facilities' floor plan; b. janitorial services; c. security services; and, d. supervision during the rehearsal, set-up, activity or function and dismantle time to ensure that only the equipment indicated in the contract shall be used. 11. The following shall be the responsibilities of the contracting party: a. The setting up of the decorations with the use of scotch or masking tapes only; b. Submission of a safety plan along with the application form; c. Provision of additional security personnel to augment the available security force of the City; d. Provision of first-ciders, if necessary. D. A logbook shall be kept by the Office of the City Mayor for recording the schedule of activities and for proper reservation purposes. E. The terms and conditions on the use of facilities shall be covered by a contract of lease. SECTION 5H.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not more than Two Thousand Pesos (P2,000.00). ARTICLE I On Rental Fees for the Use of the City Government's Sound System and Accessories SECTION 5I.01. Imposition of Rentals . There shall be levied as rental for the sound system and accessories in the amount of Three Thousand Five Hundred Pesos (P3,500.00) for eight (8) hours to include the following: JBL Electrotech 2-way Mid./High speaker system JBL sub-zero, 18" Low frequency speaker system Soundcraft Spirit Live 16-ch. Audio mixing console4 QSC 1500, 750 watts/channel power amplifier QSC 2000, 1000 watts/channel power amplifier QSC 3000, 1500 watts/channel power amplifier JBL EON Powered speaker system DOD stereo graphic equalizer RANE1823P 3-way stereo crossover network LEXICON MTX 100, audio effects processor PIONEER Dual cassette tape deck PIONEER Compact disc player SHURE SM58, cardioid dynamic microphones SHURE Wireless handheld microphone SHURE Wireless Lapel Microphone Microphone floor stands, round base/tri-pod type Microphone cables Speaker steel brackets GE PAR 64 1000 watts sealed beams with canisters, color frames and mounting hardwires 10' Light battens with ac outlets Side light mounting frames ZERO 88 Lightmaster 1200 MKII 12-channel dimmer control console Customized 5K per channel, six channel dimmer packs Electrical conduits, ac cables and connectors SECTION 5I.02. Time of Payment . The rate herein fixed will be collected by and paid to the City Treasurer in advance before release of the sound system, upon application and approval by the City Mayor. SECTION 5I.03. Administrative Provisions . A. The General Services Officer shall have custody of the sound system and upon approval of the City Mayor, after payment of the rental fees at the Office of the City Treasurer, may release the sound system so rented and, upon expiration of the period of rental, cause to be retrieved from the applicant, with the assistance of the City Engineer and that any loss of/damage will be paid in full by the applicant which payment shall not be less than the cost of acquisition. B. The rates of rental of sound system imposed under this Article does not include the wages of operators/drivers and the gasoline/oil consumption. The renter shall be responsible for transporting the sound system to the venue and for returning the same to the City Hall. C. In determining the actual number of hours for the use of the sound system, the same shall commence immediately upon leaving the city garage, exclusive of the time consumed in cases of unforeseen events. D. The terms and conditions on the use of the sound system shall be covered by a contract of lease. SECTION 5I.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not more than Five Thousand Pesos (P5,000.00). ARTICLE J On Rental of Chairs and Tables SECTION 5J.01. Imposition of Rents . There shall be levied from each customer/lessee the following rates of rentals: A. Chairs P8.00/unit/day B. Tables 60.00/unit/day SECTION 5J.02. Time of Payment . The rent will be collected by and paid to the City Treasurer in advance before release of the chairs or tables, upon application and approval by the City Mayor. SECTION 5J.03. Administrative Provisions . A. The General Services Officer shall have custody of the chairs and tables. Upon approval of the City Mayor, after payment of the total rental fees at the Office of the City Treasurer who shall issue the corresponding receipt, the General Services Officer may release the chairs/tables so rented; and upon expiration of the period of rental, cause to be retrieved from the applicant, with the assistance of the City Engineer all chairs/tables released by him/her and that any loss of/damage on the chairs will be paid in full by the applicant which payment shall not be less than the cost of acquisition. B. The rent imposed under this Article does not include the wages of operators/drivers and the gasoline/oil consumption. C. The renter shall be responsible for transporting the chairs/tables to the venue and return the same to the Office of the City General Services Officer. D. In determining the actual number of hours for the use of the chairs/tables, the same shall commence immediately upon leaving the city garage, exclusive of the time consumed in cases of unforeseen events. E. The terms and conditions on rental of chairs/tables shall be covered by a contract of lease. CHAPTER 6 Tax Incentives ARTICLE A Qualification, Application and Registration Procedures SECTION 6A.01. Qualification of New Enterprise . As provided in City Ordinance No. 2006-003, otherwise known as the Investment Incentive Code of the City, any person, partnership, corporation, association, cooperative or enterprise may apply for the incentives provided in this Chapter if they meet the following qualifications: A. The new enterprise must have complied with all the requirements mandated under existing local and national laws and the Constitution. B. The new enterprise must be duly registered with appropriate government agencies such as but not limited to the Department of Trade and Industry and Securities and Exchange Commission. C. The investment must be in any of the preferred/priority investment areas provided in the listing. D. Preference shall be given to residents of the City for the labor requirements of the new business. E. The new enterprise must have a capitalization of at least Five Million Pesos (PhP5,000,000.00). SECTION 6A.02. Qualifications of Existing Enterprise . Existing enterprises may avail of the incentives provided in this Chapter if they meet the following qualifications: A. Compliance to the requirements mandated by existing local and national laws and the Constitution. B. The business falls under the list of Investment Priority Areas. C. The principal office of the business enterprise must be located within the territorial jurisdiction of the City; otherwise, the enterprise must relocate its principal office to the City. D. The enterprise shall expand its existing production capacity or construct new buildings and other civil works for the installation of new machineries and equipment or improvement thereof in the minimum amount of Two Million Five Hundred Thousand Pesos (PhP2,500,000.00) which will result in an increased production capacity or for diversification project. ARTICLE B Registration Procedures SECTION 6B.01. General Provisions . A. All applications for the availment of the incentives provided in this Chapter must be filed with the City of San Fernando Investment Promotion and Assistance Center (CSFIPAC). B. Applications must be recorded in the registration book of the Center. C. The date of official acceptance shall appear in the registration as well as the stamped date of the application. D. Applications shall only be deemed officially accepted upon payment of a non-refundable filing fee of One Thousand Pesos (PhP1,000.00), which shall be accrued as funds for the Center, and upon the submission of the complete requirements to the Center. E. Application for incentives shall be acted upon by the Center within ten (10) working days from the official acceptance thereof and, if found qualified, forwarded to the Board for approval. If found to be unqualified, the Center shall inform the applicant in writing. F. The Board shall act on the application within thirty (30) days upon receipt of the application from the Center. If the application is not acted upon within thirty (30) days, said application is deemed approved. G. Once approved by the Board, the Center shall inform the applicant in writing and deliver the Certificate of Registration. H. The Center shall then inform all concerned agencies and/or entities of such approval for their information, guidance and appropriate action. SECTION 6B.02. Required Supporting Documents . A. Four (4) copies of the project study/business plan indicating the financial and socio-economic impact of the project; B. Four (4) copies of the Articles of Incorporation and By-Laws as registered in the Securities and Exchange Commission (SEC) for partnerships and corporations, or Certificate of Business Name Registration with the Department of Trade and Industry (DTI) for single proprietorship; C. Resolution of the applicant's Board of Directors authorizing the filing of application or Letter of Intent by the owner for single proprietorship; D. Authority to file the application of the partners for partnerships or the Board of Directors for corporations; and E. List of Directors and other principal officers and their respective nationalities and addresses certified by the Corporate Secretary or list of officers certified by the owner-applicant for single proprietorship. SECTION 6B.03. Certificate of Registration . A Certificate of Registration shall be issued to all qualified applicants signed by the Chairman and the Vice Chairman of the Board and such other officers as the Board may empower or designate for the purpose. The Certificate shall be in such form and style as the Board may determine and shall state, among others, the following: A. The name of the registered enterprise; B. The preferred/priority area of investment in which the registered enterprise will engage in; and C. The other terms and conditions to be observed by the registered enterprise by virtue of its registration. ARTICLE C Rights, Guarantees and Incentives of Registered Enterprises SECTION 6C.01. Rights and Guarantees . The City Government, through the City of San Fernando Investment Incentive Board, guarantees to provide all investors and registered enterprises of this City the following rights and guarantees provided by law and the Constitution: A. To provide a concise and comprehensive information to prospective investors on the economic priorities of the City Government, including target investment areas and general conditions applicable to incoming direct private investments; B. To take the fullest possible account of the need of the investors for stability, growth and profit in their operations, in the formulation or modification of policies and ordinances that affect investments; C. Not to interfere or modify arrangements with the investors after details of the implementation of an investment project has been accepted and approved and the management structure of the enterprise has been established; D. To avoid undue distortion of competition between or among enterprises operating within its territorial jurisdiction; E. In accordance with law and where no local personnel or worker is qualified or capable and available, allow the employment of qualified foreign personnel where this is necessary for the efficient operation of incentives granted of the enterprise or for technology transfer. ARTICLE D Incentives Provided to Registered Enterprises SECTION 6D.01. Fiscal Incentives . Qualified enterprises under this Chapter shall be exempted from paying business taxes for the period provided herein. Moreover, only new enterprises shall be excepted from paying Real Property Tax (RPT) for the applicable period. The period of exemption shall be based on the paid up capital or actual capital contributions for new enterprises and the additional cost of investment or "fresh capital" of existing enterprises. New Enterprise Existing Enterprise For Corporation PhP20-50M PhP10-25M 3 years Above PhP50M Above PhP25M 6 years For Partnership PhP10-25M PhP5-8.5M 3 years Above PhP25M Above PhP8.5M 6 years For Single PhP5-10M PhP2.5-4.5M 3 years Proprietorship Above PhP10M Above PhP4.5M 6 years CHAPTER 7 General Administrative and Penal Provisions SECTION 7.01. Discontinuation or Retirement of Business . Any person, natural or juridical, subject to tax or license under this Code shall, upon termination of the business, submit the application for the termination or retirement of business to the City Treasurer or the Permits and Licenses Officer. The procedural/guidelines set forth in Article 241 of the Rules and Regulations implementing the Local Government Code shall be strictly observed. 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. 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 for record purposes in the course of the renewal of the permit or license to operate the business. SECTION 7.02. Issuance and Posting of Official Receipts or Payment . The City Treasurer shall issue an official receipt upon payment of the tax, license or fee imposed in this Code. Each and 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 office, or if there be no office, he/she shall keep the official receipt in his/her person. Failure to post the official receipt as required herein shall constitute a violation of this Code and shall subject the taxpayer to the penalties provided in this Code. SECTION 7.03. Revocation of Permit . When a person doing business violates any provision of this Code, refuse to pay an indebtedness or liability to the City or abuse his/her privilege to do business to the prejudice of the public morals or peace, or where such business is being conducted in a disorderly or unlawful manner permitted to be used as a resort for disorderly characters, criminals, or women of ill-repute, the City Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall forfeit all sums which may have been paid in respect of said privileges, in addition to the penalties that may be imposed by the Court for the violation of any provision of this Code, governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until resolved by the City Court. Upon recommendation of the City Permits and Licenses Officer, the City Mayor may also suspend or revoke the principal license of business establishments allowing their employees and workers to work without the necessary permit or with an expired permit. SECTION 7.04. Civil Remedies for the Collection of Revenue . The Civil remedies available for the enforcement of the payment of delinquent taxes imposed in this Code shall be by distraint of personal property, and by legal action. Either of these remedies or both simultaneously shall be pursued at the discretion of the City Government. The remedy by distraint shall proceed as provided in Articles 263 to 273 of the Rules and Regulations implementing the Local Government Code. SECTION 7.05. Penalty . Unless specifically provided, any person who violates any provisions of this Code shall be fined the amount of One Thousand Pesos (P1,000.00) for every violation for every inspection. If the violation is committed by a corporation, firm or partnership or juridical entity, the general manager, managing partner or any person in charge with the administration thereof shall be held liable. CHAPTER 8 Final Provisions SECTION 8.01. Repealing Clause . All existing ordinances which are inconsistent herewith are hereby repealed or modified accordingly. SECTION 8.02. Separability Clause . If for any reason, any provision in this Code is declared unconstitutional or invalid, the other provisions hereof not so affected shall continue in full force and effect. SECTION 8.03. Effectivity . This Code shall take effect immediately upon publication. APPROVED. xxx xxx xxx CERTIFICATION I hereby certify to the correctness of the above quoted Tax Ordinance enacted on Third Reading on November 10, 2009. MARGARET I. FAROLAN Secretary to the Sanggunian ATTESTED: FRANCISCO C. ORTEGA, JR. Temporary Presiding Officer Acting Vice Mayor APPROVED this _____ day of November 2009. PANCRACIO Q. NISCE Acting Mayor