Revenue Code of the Municipality of San Francisco, Province of Agusan Del Sur of 2011

December 7, 2011 SAN FRANCISCO MUNICIPAL ORDINANCE NO. 09-11 REVISED REVENUE CODE OF THE MUNICIPALITY OF SAN FRANCISCO, PROVINCE OF AGUSAN DEL SUR Authored by: Hon. Salvador R. Retuerto Be it ordained by the Sangguniang Bayan of the Municipality of San Francisco, Province of Agusan del Sur, in session assembled. CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1. Short Title. This ordinance shall be known as the "REVENUE CODE OF THE MUNICIPALITY OF SAN FRANCISCO, PROVINCE OF AGUSAN DEL SUR OF 2011." SECTION 2. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions with the territorial jurisdiction of this municipality. HTcADC ARTICLE B Construction of Provisions SECTION 3. 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 4. Rules of Construction. In constructing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions. (a) General Rules. All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number. Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time. In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time. The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. (e) References. All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene each other; the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections. If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. (h) Coverage in Case of Doubt. In case of any or reasonable doubt whether or not a certain person, business, trade or occupation is within the coverage of the Ordinance, the doubt shall be resolved in favor of the Municipality. ARTICLE C Definition of Terms SECTION 5. Definitions. When used in this Code: (a) Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form; (b) Agricultural products and/or Marine products includes the yield of the soil such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish, poultry and livestock and animal products, whether in their original form or not; The phrase "whether in the 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 includes those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or in styropor or other packaging materials intended to process and prepare the products for the market; The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugarcane; (c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; (d) Amusement Places includes 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; (e) Astray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at-large in public or private places whether fettered or not; (f) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder; (g) Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both; aScITE (h) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters; (i) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; (j) Business Agent includes all persons who act agents of other in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies; (k) Cabaret/dance hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed; (l) Capital investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; (m) Carenderia refers to any public eating place where food already cooked are served at a price; (n) Charges refer to pecuniary liability, as rents or fees against persons or property; (o) Cockfighting is the sport or pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada ," or its equivalent in different Philippine localities; (p) Cockpit includes any place, compound building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights; (q) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the services calls for the exercise or use of the physical or mental faculties of such contractor or his employees; As used in this Article, the term "contractor" shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinic, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses; proprietors or operators of arrester and stevedoring, pottering, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors and janitorial services; The term "contractor" shall also include, but shall not be limited to tax subjects enumerated under Section 19 of Presidential Decree No. 231, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160, viz. :welding shops, service stations, white/blue, printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration, including private schools and other learning institution, medical, dental, optical clinics, and other similar or related establishment; (r) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles; (s) Corporations 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 partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by person 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 top a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines; (t) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20); (u) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stand immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but in the skill foresight with which he watches the market; (v) Fee means a charge fixed by law or ordinance for the regulation or in section of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties; (w) Forest Products means timber, pulp-wood/chip wood, fuel wood and minor forest products such as bark, tree tops, resins, gum wood, oil, honey, beeswax, bird nest, guano, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish scenic historical, recreational, and geologic resources in forest lands; HEITAD (x) Forest Lands include the public forest, the permanent forest or the reserves, and forest reservations; (y) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; (z) Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs; (aa) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding value added tax (VAT); (bb) High-end Housing/Subdivision refers to housing units which are beyond the definition under low-cost or economic and socialized housing (e.g.,Condominium) ; (cc) Importer means any person who brings articles, goods, ware or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof; (dd) International Derby refers to an invitational cockfight participated in by local and foreign game cockers or cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry; (ee) Large cattle include a two-year old horse, mule, ass, carabao, cow or other domesticated member of the bovine family; (ff) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine; (gg) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions; (hh) Local Derby is an invitational cockfight participated in by the game cockers or cockfighting "aficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry; (ii) Low-cost or economic and socialized housing refers to housing units which are within the affordability level of the average and low-income earners which is thirty percent (30%) of the gross family income as determined by the National Economic Development Authority from time to time. It shall also refer to the government-initiated sites and services development and construction of economic and socialized housing projects in depressed areas (Batas Pambansa Blg. 220) ; (jj) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufacturer or partially manufactured product in such manner as to prepare it for special use or use to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such a raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption; (kk) Marginal farmers or fishers refer to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; (ll) Minerals mean all naturally occurring inorganic substances in solid, liquid, or any intermediate state including coal, soil which supports organic life, sand and gravel, guano, petroleum, geothermal energy and natural gas are included in this term but are governed by special laws; (mm) Mineral Lands are those lands in which minerals exist in sufficient quantity and grade to justify the necessary expenditures in extracting and utilizing such minerals; (nn) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands; (oo) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibians, trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; (pp) Motorized Tricycle is a motor vehicle propelled other than muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the latter having a total of four wheels, otherwise known as the Motorola; (qq) Motorized Tricycle Operator's Permit (MTOP) is a unit document granting franchise or license to person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones; (rr) Municipal Waters include not only streams, lakes and tidal waters within the municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the municipality or city touch sea at low tide and a third 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; (ss) Occupation Fee is a fee payable by any locator or occupant of any mining claim; (tt) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; (uu) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance; (vv) Private cattle include horses, mules, asses, carabaos, cows, and other domestic members of the bovine family; (ww) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor; (xx) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; (yy) Public market refers to any place, building or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like; ATICcS (zz) Public places includes national, provincial, municipal, or barangay streets, parks, plazas, and such other places open to the public; (aaa) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate; (bbb) Rectifier comprises every person who rectifies, or purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying; (ccc) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting and decides and makes known his decision either by word or gesture, the result of the cockfighting by announcing the winner or deciding a tie in a contest game; (ddd) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing; (eee) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents or the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; (fff) Restaurant refers to any place, which provides food to the public and accepts orders from them at a price. This term includes caterers; (ggg) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; (hhh) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes; (iii) Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be; (jjj) Tax means an enforced contribution, usually monetary in form, levied by the law-making body on persons and properties subject to its jurisdiction for the precise purpose of supporting governmental needs; (kkk) Tricycle Operators are persons engaged in the business of operating tricycles; (lll) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee; (mmm) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water; (nnn) Wharf age means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel; (ooo) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction; (ppp) Zone is a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may operate without a fixed origin and destination. CHAPTER II Taxes on Business ARTICLE A Graduated Tax on Business SECTION 6. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed: (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits and wines or manufactures of any article of commerce of whatever kind or nature. In accordance with the following schedule: Amount of Gross Sales/Receipts for the Preceding Calendar Year Tax per Annum 30,000.01 or more but less than 40,000.00 798.60 40,000.00 or more but less than 50,000.00 998.25 50,000.00 or more but less than 75,000.00 1,597.20 75,000.00 or more but less than 100,000.00 1,996.50 100,000.00 or more but less than 150,000.00 2,662.00 150,000.00 or more but less than 200,000.00 3,327.50 200,000.00 or more but less than 300,000.00 4,658.50 300,000.00 or more but less than 500,000.00 6,655.00 500,000.00 or more but less than 750,000.00 9,680.00 750,000.00 or more but less than 1,000,000.00 12,100.00 1,000,000.00 or more but less than 2,000,000.00 16,637.50 2,000,000.00 or more but less than 3,000,000.00 19,965.00 3,000,000.00 or more but less than 4,000,000.00 23,958.00 4,000,000.00 or more but less than 5,000,000.00 27,951.00 5,000,000.00 or more but less than 6,500,000.00 29,493.20 In excess of 6,500,000.00 At a rate not exceeding forty-five point thirty-eight percent (45.38%) of one percent (1%) The preceding rates shall apply to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section. (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Amount of Gross Sales/Receipts for the Preceding Calendar Year Tax per Annum 30,000.01 or more but less than 40,000.00 532.40 40,000.00 or more but less than 50,000.00 798.60 50,000.00 or more but less than 75,000.00 1,197.90 75,000.00 or more but less than 100,000.00 1,597.20 100,000.00 or more but less than 150,000.00 2,262.70 150,000.00 or more but less than 200,000.00 2,928.20 200,000.00 or more but less than 300,000.00 3,993.00 300,000.00 or more but less than 500,000.00 5,372.40 500,000.00 or more but less than 750,000.00 7,986.00 750,000.00 or more but less than 1,000,000.00 10,648.00 1,000,000.00 or more but less than 2,000,000.00 12,100.00 In excess of 2,000,000.00 At a rate not exceeding sixty point five percent (60.5%) of one percent (1%) The business enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. (c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a),(b) and (d) of this Article: (1) Rice and Corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt, agricultural, marine, fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents, and medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides, fungicides and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School supplies; and (8) Cement. For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. cSEDTC For purposes of taxation, the term "PRODUCERS" shall include, but not limited to, farm products, poultry, livestock & animal products, or fish and other aquatic products sold. (d) On retailers: Gross Sales/Receipts for the Preceding Year Rate of Tax per Annum 400,000.00 or less 2.2% In excess of 400,000.00 1.1% (e) On contractors and other independent contractors in accordance with the following schedule: Amount of Gross Sales/Receipts for the Preceding Calendar Year Tax per Annum 30,000.01 or more but less than 40,000.00 512.44 40,000.00 or more but less than 50,000.00 732.05 50,000.00 or more but less than 75,000.00 1,171.28 75,000.00 or more but less than 100,000.00 1,756.92 100,000.00 or more but less than 150,000.00 2,635.38 150,000.00 or more but less than 200,000.00 3,513.84 200,000.00 or more but less than 250,000.00 4,831.53 250,000.00 or more but less than 300,000.00 6,149.22 300,000.00 or more but less than 400,000.00 8,198.96 400,000.00 or more but less than 500,000.00 10,980.75 500,000.00 or more but less than 750,000.00 12,311.75 750,000.00 or more but less than 1,000,000.00 13,642.75 1,000,000.00 or more but less than 2,000,000.00 15,306.50 In excess of 2,000,000.00 At a rate not exceeding sixty point five percent (60.5%) of one percent (1%) (f) On banks and other financial institutions, at the rate of sixty point five percent (60.5%) of 1% of the gross receipts of the preceding calendar year derived from interests, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property and insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. (g) On the business hereunder enumerated: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carenderias or food caterers; 2. Amusement places including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs or day clubs, cocktail lounges, cabarets or dance halls, karaoke and videoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, Ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments; 3. Lessors, dealers, brokers of real estate; 4. Subdivision owners/private Cemeteries and Memorial Parks; 5. Privately-owned markets; 6. On any other business, not otherwise related/specified in the preceding paragraph which may be deemed proper to tax. Amount of Gross Sales/Receipts for the Preceding Calendar Year Tax per Annum 30,000.00 or more but less than 40,000.00 512.44 40,000.00 or more but less than 50,000.00 732.05 50,000.00 or more but less than 75,000.00 1,171.28 75,000.00 or more but less than 100,000.00 1,756.92 100,000.00 or more but less than 150,000.00 2,635.38 150,000.00 or more but less than 200,000.00 3,513.84 200,000.00 or more but less than 250,000.00 4,831.53 250,000.00 or more but less than 300,000.00 6,149.22 300,000.00 or more but less than 400,000.00 8,198.96 400,000.00 or more but less than 500,000.00 10,980.75 500,000.00 or more but less than 750,000.00 12,311.75 750,000.00 or more but less than 1,000,000.00 13,642.75 1,000,000.00 or more but less than 2,000,000.00 15,306.50 In excess of 2,000,000.00 At a rate not exceeding sixty point five percent (60.5%) of one percent (1%) (h) Tax on transient suppliers and or contractors: The Municipal Treasurer is hereby authorized to withhold business taxes from any vouchers that the municipality may process from any person or juridical entity (corporation) that has no business license covering payment of supplies and materials or services furnished to the Municipality, at the rates prescribed under Chapter II hereof. (i) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of one hundred pesos (P100.00) per peddler annually. For purposes of this provision, additional annual business tax shall be imposed to peddler for gross sales realized for the preceding calendar year within the jurisdiction of the Municipality concerned, with tax rates prescribed in subsections (A) and (D) of this Article, either: a. Retailer b. Wholesaler Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempted: from the peddlers tax herein imposed. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. SDAaTC (j) Annual Permit fee on operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises: Buses w/passengers capacity of 40 persons or more 150.00/unit "Mini" buses with passengers capacity below 40 persons 112.50/unit Jeepneys/Fieras/Tamaraws/Multi-Cabs, taxi 75.00/unit "Bunlot-bunlot," Pedalled Tricycle 10.00/unit SECTION 7. Presumptive Income Level. For every tax period, the Treasurer's Office shall prepare a stratified of "presumptive income level" to approximate the gross receipts of each business classification. For purposes of this section, the Municipal Treasurer is hereby authorized to prepare an annual minimum declaration of gross sales or receipts for each type or category of business, using a reasonable and accurate determinant factors in business operation such as, but not limited to, estimated daily gross sales/receipts, rental of space, salaries/wages of employees, location of the business, gross monthly/quarterly purchases and other indicators of income. SECTION 8. Exemption. Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article. SECTION 9. Tax on Newly-Started Business. In the case of a newly started business under this Section, the tax shall be one point one over twenty of one percent (1.1/20 of 1%) of the capital investment, or Two Hundred Twenty pesos (P220.00) pesos whichever is higher. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article. ARTICLE B Situs of Tax SECTION 10. Situs of the Tax. (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the 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 the incorporation or official registration papers as being the official address or said 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 of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is affected. 2. Branch or Sales Office a fixed placed in a locality which conducts operations of the business as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as sales office. 3. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4. Plantation a tract of agricultural land planted with trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Articles, inland fishing ground shall be considered as plantation. 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b),Section 7 of this Ordinance. (b) Sales Allocation 1. All sales made in a locality where is branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located. 2. If the business concerned has no branch office or sales outlet, the sale or transaction shall be recorded in the place where the principal office of the Municipality where the sale or transaction was made. 3. In case where there is 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. The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where experimental farms are located shall not be entitled to the sales allocation herein provided for. acEHCD 4. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) of sales allocation shall be divided as follows: Sixty percent (60%) to the city or municipality where the factory is located; and forty percent (40%) to the city or municipality where the plantation is located. 5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantation are located in proportion to their respective volumes of production during the period which the tax is due. In the case of project, office of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. The foregoing sales allocation under par. (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on suites of taxation provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein and shall be taxable by this municipality, but the principal office is located therein, the sales made in the factory shall be taxable by this municipality along with the sales made in the principal office. (c) Port of Loading the city or municipality where the port of loading is located shall not levy and collect the tax impossible under Article A, Chapter 2 of this Ordinance unless the explorer maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. (d) Route Sales sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. ARTICLE C Payment of Business Taxes SECTION 11. Payment of Business Taxes. (a) The taxes imposed under Section 6 and section of this Code shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other business for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related business provided for under Section 6, any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. (b) In cases where a person conducts or operates two (2) or more of the business mentioned in Section 6 of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related business. (c) In cases where a person conducts or operates two (2) or more business mentioned in Section 6 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. SECTION 12. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 13. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 14. Administrative Provisions. (1) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit and pay the fees therefore and the business taxes imposed under the pertinent Article. (2) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this municipality. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. (3) Invoices or Receipts. All persons subject to the taxes on business shall, for each sale or transfer or merchandise of goods, or for services rendered, valued at Twenty-Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. SDHTEC (4) Registration of all official invoices or Receipts :All official invoices and receipts used by each establishment shall be registered to the Municipal Treasurer for monitoring and taxation purposes, upon payment of registration fee of One Peso (P1.00) per stub. (5) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. (6) Submission of Certified Income Tax Return Copy. All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (7) Issuance of Certification. The Municipal Treasurer may, upon presentation of satisfactory proof that the original receipt has been lost, stolen or destroyed issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of One Hundred Fifty Pesos (P150.00). (8) Transfer of Business to Other Location. Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax during the period for which the payment of the tax was made but subject to zoning requirements. (9) Retirement of Business. Any person natural or juridical, subject to the tax on business under Article A, Chapter 11 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: (a) The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business; (b) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and (c) In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor's permit therefore. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid the business is considered officially retired or terminated. The permit issued to a business retiring or terminating its operation shall be surrendered to the Municipal Treasurer/License Officer who shall forthwith cancel the same and record such cancellation in his books. For failure to surrender the license or permit within the period herein prescribed or the business trade activity, occupation is abandoned such business or occupation shall be deemed as being continued, and the taxes or fees corresponding, at least, to the succeeding quarters, years shall become due and payable. (10) Death of Licensee. When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. CHAPTER III Community Tax SECTION 15. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the municipality. SECTION 16. Individuals Liable to Community Tax. Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business, partners in partnership or a shareholder of a corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00) 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. AScHCD SECTION 17. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (a) For every One Thousand Pesos (P1,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated One Peso (P1.00) and; (b) For every One Thousand Pesos (P1,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year One Peso (P1.00). The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 18. Exemptions. The following are exempted from the Community Tax: Diplomatic and consular representatives and transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 19. Place of Payment. The community tax imposed herein shall be paid in this municipality, if the residence of individual or principal office of the juridical entity is located here. Likewise, if the branch, sales office or warehouse, whose sales are made and recorded, is located in this municipality, the corresponding corporate tax shall be paid here. Any person, natural or juridical, who will pay his community tax in this municipality but pays his community tax elsewhere shall remain liable to pay such tax in this municipality. It shall be unlawful for the municipal treasurer to collect community tax outside the territorial jurisdiction of this municipality. SECTION 20. Time of Payment: Penalties for Delinquency. (a) The Community tax shall accrue on the first (1st) day of January each year which shall be paid not later than the last date of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community tax without becoming delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year. (e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 21. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). SECTION 22. Presentation of Community Tax Certificate on Certain Occasions. (a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or free, receives any money from public funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or any business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate. The presentation of Community Tax Certificate shall not be required in connection with the registration of a voter. (b) When through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the Community Tax Certificate. (c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 23. Collection and Allocation of Proceeds of the Community Tax. (a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayer in their respective jurisdictions; provided, however that said Barangay Treasurer shall be bonded in accordance with existing laws. AcICHD (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality. (c) The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows: 1. Fifty (50%) percent shall accrue to the general fund of the Municipality; and 2. Fifty (50%) percent shall accrue to the Barangay where the tax is collected. CHAPTER IV Permit and Regulatory Fees ARTICLE A Agricultural Machinery and Other Heavy Equipment Permit Fee SECTION 24. Imposition of Fees. There shall be collected an annual permit fee at the following rate for every agricultural machinery or heavy equipment from non-resident operators of said machinery, or equipment renting out said machinery/equipment in this municipality. Rate of Fee Per Annum a. Handtractors P250.00 b. Light tractor 500.00 c. Heavy tractor/Farm maul 750.00 d. Bulldozers 750.00 e. Forklift 750.00 f. Heavy Grader 750.00 g. Light Grader 450.00 h. Mechanized Threshers/Shellers 500.00 i. Manual Threshers 100.00 j. Cargo Truck 750.00 k. Dump Truck 750.00 l. Road Rollers 750.00 m. Payloader 750.00 o. Primemovers/Flatbeds 750.00 p. Backhoe 750.00 q. Rockcrusher 750.00 r. Batching Plant 750.00 s. Transit/Mixer Truck 750.00 t. Crane 750.00 u. Combined Harvester & Thresher 1,000.00 v. Other agricultural machinery or heavy equipment not enumerated above 300.00 SECTION 25. Time and Manner of Payment. The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's Permit. SECTION 26. Administrative Provisions. The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery, which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner. The Municipal Agricultural Office shall provide list of registered heavy equipment upon request wherein the registered owners are residing in this municipality. ARTICLE B Astray Animal Impounding Fee SECTION 27. Imposition of Fees. There shall be imposed the following fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places: Amount of fee (a) Large Cattle P150.00 (b) All other animals 75.00 SECTION 28. Time and Manner of Payment. The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impound animal to its owner. SECTION 29. Administrative Provisions. (a) For purposes of this Article, the Barangay Tanods of the Municipality are hereby authorized to apprehend and impound astray animals in the municipal corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the Municipal Hall for seven (7) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership of the impound animal. The Municipal Mayor and Municipal Treasurer shall be informed of the impounding. (b) Impounded animals not claimed within seven (7) days after the date of impounding shall be sold at public auction under the following procedures: 1. The Municipal Treasurer shall post notice for three (3) days in three (3) conspicuous places including the main door of the Municipal Hall and the public markets. The animal shall be sold to the highest bidder. Within three (3) days after the auction sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor. 2. The owner may stop the sale by paying at any time before or during the auction sale, the impounding fees due and the cost of the advertisement and conduct of sale to the Municipal Treasurer, otherwise, the sale shall proceed. 3. The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residue over these costs shall accrue to the General Fund of the Municipality. TAIaHE 4. In case the impounded animal is not disposed of within the seven (7) days from the date of notice of public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the poundage fees due. ARTICLE C Bicycle and Pedaled Tricycle Permit and Registration Fees SECTION 30. Imposition of Fees. There shall be collected from the owner of the bicycle or pedal tricycle operating within this municipality; the fees shall be in accordance with the following schedules: 1. For Bicycles: 1.1. Registration Fee, per bicycle P100.00 1.2. Permit or License Fee, per bicycle 50.00 1.3. Plate/Sticker Number (once every three years) 100.00 2. For Pedalled Tricycle (Trisicads) for Hire: 2.1. Registration Fee, per pedaled trisicad 200.00 2.2. Driver's Permit with ID 100.00 2.3. Sticker (annually) 75.00 2.4. Mayor's Permit 100.00 2.5. Police Clearance 50.00 2.6. Health Clearance/Medical Certificate 50.00 2.7. Annual Franchise Fee 250.00 2.8. Vehicle/Unit Inspection 50.00 3. For Private Pedalled Tricycle (Trisicad) 3.1. Registration Fee (Annually) 150.00 3.2. Driver's Permit 100.00 3.3. Sticker (Annually) 75.00 3.3. Mayor's Permit 100.00 3.4. Police Clearance 50.00 3.5. Health Clearance/Medical Certificate 50.00 3.6. Plate/Sticker Number (every three years) 100.00 SECTION 31. Time and Manner of Payment. The fee imposed herein shall be payable to the Municipal Treasurer within the first twenty (20) days of January of every year. For pedaled tricycle acquired after the first twenty (20) days of January, the permit fee shall be paid without the penalty within the first twenty (20) days of the quarter following the date of purchase. SECTION 32. Administrative Provisions. (a) An appropriate metal plate or sticker shall be provided by the LGU upon payment of corresponding amount for identification purposes. (b) The MTFRB thru License Officer shall keep a register of all pedaled tricycles containing information such as the make and brand of the tricycle, the name and address of the owner and the number of the permit plate. ARTICLE D Building Permit Fee SECTION 33. Imposition of Fees. There shall be collected by each applicant for a building permit fees pursuant to Department Order 155, Series of 1992, dated September 25, 1992 of the Department of Public Works and Highways and PD 1096 (Building Code of the Philippines). The amount of permit fees shall be determined and computed by the Municipal Engineering Office pursuant to the prescribed rates provided the necessary form for such purpose and one copy shall be presented to the Municipal Treasurer as basis for the collection of the corresponding fees. 1. Bases of assessment a. Character of occupancy or use of building/structure b. Cost of construction c. Floor area d. Height 2. Regardless of the type of construction, the cost of construction of any building/structure for the purpose of assessing the corresponding fees shall be based on the following table: Table II.G.1. On Fixed Cost of Construction Per Square Meter LOCATION GROUP All Cities and Municipalities A, B, C, D, E, G, H, I F J P10,000 P8,000 P6,000 3. Construction/addition/renovation/alteration of buildings/structures under Group/s and Subdivisions shall be assessed as follows: a. Division A-1 Area in sq. meters Fee per sq. meter i. Original complete construction up to 20.00 sq. meters P2.00 ii. Additional/renovation/alteration up to 20.00 sq. meters regardless of floor area of original construction 2.40 iii. Above 20.00 sq. meters to 50.00 sq. meters 3.40 iv. Above 50.00 sq. meters to 100.00 sq. meters 4.80 v. Above 100.00 sq. meters to 150 sq. meters 6.00 vi. Above 150.00 sq. meters 7.20 b. Division A-2 Area in sq. meters Fee per sq. meter i. Original complete construction up to 20.00 sq. meters P3.00 ii. Additional/renovation/alteration up to 20.00 sq. meters regardless of floor area of original construction 3.40 iii. Above 20.00 sq. meters to 50.00 sq. meters 5.20 iv. Above 50.00 sq. meters to 100.00 sq. meters 8.00 v. Above 150.00 sq. meters 8.40 c. Divisions B-1/C-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/I-1 and J-1, 2, 3 cDHAES Area in sq. meters Fee per sq. meter i. Up to 500 P23.00 ii. Above 500 to 600 22.00 iii. Above 600 to 700 20.50 iv. Above 700 to 800 19.50 v. Above 800 to 900 18.00 vi. Above 900 to 1,000 17.00 vii. Above 1,000 to 1,500 16.00 viii. Above 1,500 to 2,000 15.00 ix. Above 2,000 to 3,000 14.00 x. Above 3,000 12.00 NOTE: Computation of the building fee for item 3.c. is cumulative. The total area is split up into sub-areas corresponding to the area bracket indicated in the Table above. Each sub-area and the fee corresponding to its area bracket are multiplied together. The building fee is the sum of the individual products as shown in the following example: d. Divisions C-2/D-1, 2, 3 Area in sq. meters Fee per sq. meter i. Up to 500 P12.00 ii. Above 500 to 600 11.00 iii. Above 600 to 700 10.20 iv. Above 700 to 800 9.60 v. Above 800 to 900 9.00 vi. Above 900 to 1,000 8.40 vii. Above 1,000 to 1,500 7.20 viii. Above 1,500 to 2,000 6.60 ix. Above 2,000 to 3,000 6.00 x. Above 3,000 5.00 NOTE: Computation of the building fee in item 3.d. follows the example of Section 3.c. of this Schedule. Division J-2 structures shall be assessed 50% of the rate of the principal building of which they are accessories (Sections 3.a. to 3.d.). 4. Electrical Fees. The following schedule shall be used for computing electrical fees in residential, institutional, commercial and industrial structures: a. Total Connected Load (kVA) Fee i. 5 kVA or less P200.00 ii. Over 5 kVA to 50 kVA P200.00 + P20.00/kVA iii. Over 50 kVA to 300 kVA 1,100.00 + 10.00/kVA iv. Over 300 kVA to 1,500 kVA 3,600.00 + .00/kVA v. Over 1,500 kVA to 6,000 kVA 9,600.00 + .50/kVA vi. Over 6,000 kVA 20,850.00 + .25/kVA NOTE: Total Connected Load as shown in the load schedule. b. Total Transformer/Uninterrupted Power Supply (UPS)/Generator Capacity (kVA) Fee i. 5 kVA or less 40.00 ii. Over 5 kVA to 50 kVA 40.00 + P4.00/kVA iii. Over 50 kVA to 300 kVA 220.00 + 2.00/kVA iv. Over 300 kVA to 1,500 kVA 720.00 + 1.00/kVA v. Over 1,500 kVA to 6,000 kVA 1,920.00 + 0.50/kVA vi. Over 6,000 kVA 4,170.00 + .25/kVA NOTE: Total Transformer/UPS/Generator Capacity shall include all transformers, 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 i. Power Supply Pole Location P30.00/pole ii. Guying Attachment P30.00/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 of Occupancy Electric Meter Issuance Wiring Permit Residential P15.00 P15.00 Commercial/Industrial 60.00 36.00 Institutional 30.00 12.00 e. Formula for Computation of Fees The Total Electrical Fees shall be the sum of Sections 4.a. to 4.d. of this Rule. 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. 5. Mechanical Fees a. Refrigeration, Air Conditioning and Mechanical Ventilation: i. Refrigeration (cold storage),per ton or fraction thereof P40.00 ii. Ice Plants, per ton or fraction thereof 60.00 iii. Packaged/Centralized Air Conditioning Systems: Up to 100 tons, per ton 90.00 iv. Every ton or fraction thereof above 100 tons 40.00 v. Window type air conditioners, per unit 60.00 vi. Mechanical Ventilation, per kW or fraction thereof of blower or fan, or metric equivalent 40.00 vii. 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 5.a.i.): 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 5.a.ii.): 3.50 kW per ton, for compressors up to 50 tons capacity. 3.25 kW per ton, for compressors above 5 up to 50 tons capacity. 3.00 kW per ton, for compressors above 50 tons capacity. For Air conditioning (refer to 5.a.iii.): 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: i. Escalator and moving walk, per kW or fraction thereof P10.00 ii. Escalator and moving walks up to 20.00 lineal meters or fraction thereof 20.00 iii. Every lineal meter or fraction thereof in excess of 20.00 lineal meters 10.00 iv. Funicular, per kW or fraction thereof 200.00 (a) Per lineal meter travel 20.00 v. Cable car, per kW or fraction thereof 40.00 (a) Per lineal meter travel 5.00 c. Elevators, per unit: i. Motor driven dumbwaiters P600.00 ii. Construction elevators for material 2,000.00 iii. Passenger elevators 5,000.00 iv. Freight elevators 5,000.00 v. Car elevators 5,000.00 d. Boilers, per kW: i. Up to 7.5 kW P500.00 ii. Above 7.5 kW to 22 kW 700.00 iii. Above 22 kW to 37 kW 900.00 iv. Above 37 kW to 52 kW 1,200.00 v. Above 52 kW to 67 kW 1,400.00 vi. Above 67 kW to 74 kW 1,600.00 vii. 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. cTDaEH (c) Steam engines/turbines/etc. propelled from geothermal source will use the same schedule of fees above. e. Pressurized water heaters, per unit P200.00 f. Water, sump and sewage pumps for commercial/industrial use, per kW or fraction thereof 60.00 g. Automatic fire sprinkler system, per sprinkler head 4.00 h. Diesel/Gasoline ICE, Steam, Gas Turbine/Engine, Hydro, Nuclear or solar Generating Units and the like, per kW: i. Every kW up to 50 kW P25.00 ii. Above 50 kW up to 100 kW 20.00 iii. Every kW above 100 kW 3.00 i. Compressed Air, Vacuum, Commercial, Institutional and/or Industrial Gases, per outlet P20.00 j. Power piping for gas/steam/etc.,per lineal meter or fraction thereof or per cu. meter or fraction thereof whichever is higher P4.00 k. Other Internal Combustion Engines, including cranes, forklifts, loaders, pumps, mixers, compressors and the like, not registered with the LTO, per kW: i. Up to 50 kW P10.00 ii. Above 50 kW to 100 kW 12.00 iii. Every above 100 kW or fraction thereof 3.00 l. Pressure Vessels, per cu. meter or fraction thereof P60.00 m. Other Machinery/Equipment for Commercial/Industrial/Institutional Use not elsewhere specified, per kW or fraction thereof P60.00 n. Pneumatic tubes, Conveyors, Monorails for materials handling and addition to existing supply and/or exhaust duct works and the like, per lineal meters or fraction thereof P10.00 NOTE: Transfer of machine/equipment location within a building requires a mechanical permit and payment of fees. 6. Plumbing Fees a. Installation Fees, one (1) "UNIT" composed of one (1) water closet, two (2) floor drains, one (1) lavatory, one (1) sink with ordinary trap, three (3) faucets and one (1) shower head. A partial part thereof shall be charged as that of the cost of a whole "UNIT." b. Every fixture in excess of one unit: i. Each water closet P7.00 ii. Each floor drain 3.00 iii. Each sink 3.00 iv. Each lavatory 7.00 v. Each faucet 2.00 vi. Each shower head 2.00 c. Special Plumbing Fixtures: i. Each slop sink P7.00 ii. Each urinal 4.00 iii. Each bath tub 7.00 iv. Each grease trap 7.00 v. Each garage trap 7.00 vi. Each bidet 4.00 vii. Each dental cuspidor 4.00 viii. Each gas-fired water heater 4.00 ix. Each drinking fountain 2.00 x. Each bar or soda fountain sink 4.00 xi. Each laundry sink 4.00 xii. Each laboratory sink 4.00 xiii. Each fixed-type sterilizer 2.00 d. Each water meter P2.00 i. 12 to 25 mm P8.00 ii. Above 25 mm 10.00 e. Construction of septic tank, applicable in all Groups i. Up to 5.00 cu. meters of digestion chamber P24.00 ii. Every cu. meter or fraction thereof excess of 5.00 cu. meters 7.00 7. Electronics Fees a. Central Office switching equipment, remote switching units, concentrators, PABX/PBX's, cordless/wireless telephone and communication systems, intercommunication system and other types of switching/routing/distribution equipment used for voice, data image text, facsimile, internet service, cellular, paging and other types/forms of wired or wireless communications P2.40 per port b. Broadcast station for radio and TV for both commercial and training purposes, CATV headed, transmitting/receiving/relay radio and broadcasting communications stations, communications centers, switching centers, control centers, operation and/or maintenance centers, call centers, cellsites, equipment silos/shelters and other similar locations/structures used for electronics and communications services, including those used for navigational aids, radar, telemetry, tests and measurements, global positioning and personnel/vehicle location P1,000.00 per location cSaATC c. Automated teller machines, ticketing, vending and other types of electronic dispensing machines, telephone booths, pay phones, coin changers, location or direction-finding systems, navigational equipment used for land, aeronautical or maritime applications, photography and reproduction machines x-ray, scanners, ultrasound and other apparatus/equipment used for medical, biomedical, laboratory and testing purposes and other similar electronic or electronically-controlled apparatus or devices, whether located indoor or outdoors P10.00 per unit d. Electronics and communications outlets used for connection and termination of voice, data, computer (including workstations, servers, routers, etc.),audio, video, or any form of electronics and communications services, irrespective of whether a user terminal is connected P2.40 per outlet e. Station/terminal/control point/port/central or remote panels/outlets for security and alarm systems (including watchman system, burglar alarms, intrusion detection systems, lighting controls, monitoring and surveillance system, sensors, detectors, parking management system, barrier controls, signal lights, etc.),electronics fire alarm (including early-detection systems, smoke detectors, etc.),sound-reinforcement/background, music/paging/conference systems and the like, CATV/MATV/CCTV and off-air television, electronically-controlled conveyance systems, building automation, management systems and similar types of electronic or electronically-controlled installations whether a user terminal is connected P2.40 per termination f. Studios, auditoriums, theaters, and similar structures for radio and TV broadcast, recording, audio/video reproduction/simulation and similar activities P1,000.00 per location g. Antenna towers/masts or other structures for installation of any electronic and/or communications transmission/reception P1,000.00 per structure h. Electronic or electronically-controlled indoor and outdoor signages and display systems, including TV monitors, multi-media signs, etc. P50.00 per unit i. Poles and attachment: i. Per Pole (to be paid by pole owner) P20.00 ii. Per attachment (to be paid by any entity who attaches to the pole of others) 20.00 j. Other types or electronics or electronically-controlled device, apparatus, equipment, instrument or units not specifically identified above P50.00 per unit 8. Accessories of the Building/Structure Fees a. All parts of buildings which are open on two (2) or more sides, such as balconies, terraces, lanais and the like, shall be charged 50% of the rate of the principal building of which they are a part (Sections 3.a. to 3.d. of this Schedule). b. Buildings with a height of more than 8.00 meters shall be charged an additional fee of twenty-five centavos (P0.25) per cu. meter above 8.00 meters. The height shall be measured from the ground level up to the bottom of the roof slab or the top of girts, whichever applies. c. Bank and Records Vaults with interior volume up to 20.00 cu. meters P20.00 i. In excess of 20.00 cu. meters 8.00 d. Swimming Pools, per cu. meter or fraction thereof: i. GROUP A Residential P3.00 ii. Commercial/Industrial GROUPS B, E, F, G 36.00 iii. Social/Recreational/Institutional GROUPS C, D, H, I 24.00 iv. Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged 50% of the above rates. v. Swimming pool shower rooms/locker rooms: (a) Per unit or fraction thereof P60.00 (b) Residential GROUP A 6.00 (c) GROUP B, E, F, G 18.00 (d) GROUP C, D, H 12.00 e. Construction of firewalls separate from the building: i. Per sq. meter or fraction thereof P3.00 ii. Provided, that the minimum fee shall be 48.00 f. Construction/erection of towers: Including Radio and TV towers, water tank supporting structures and the like: Use or Character of Occupancy Self-Supporting (Trilon Support Guyed) i. Single detached dwelling units P500.00 150.00 ii. Commercial/Industrial (Groups B, E, F, G) up to 10.00 meters in height 2,400.00 240.00 (a) Every meter or fraction thereof in excess of 10.00 meters 120.00 12.00 iii. Educational/Recreational/ Institutional (Groups C, D, H, I) up to 10.00 meters in height 1,800.00 120.00 (a) Every meter or fraction thereof in excess of 10.00 meters 120.00 12.00 g. Storage Silos, up to 10.00 meters in height P2,400.00 i. Every meter or fraction thereof in excess of 10.00 meters P150.00 ii. Silos with platforms or floors shall be charged an additional fee in accordance with Section 3.e. of this Schedule cHDAIS h. Construction of Smokestacks and Chimneys for Commercial/Industrial Use Groups B, E, F and G: i. Smokestacks, up to 10.00 meters in height, measured from the base P240.00 (a) Every meter or fraction thereof in excess of 10.00 meters 12.00 ii. Chimney up to 10.00 meters in height, measured from the base 48.00 (a) Every meter or fraction thereof in excess of 10.00 meters 2.00 i. Construction of Commercial/Industrial Fixed Ovens, per sq. meters or fraction thereof of interior floor areas P48.00 j. Construction of Industrial Kiln/Furnace, per cu. meter or fraction thereof of volume 12.00 k. Construction of reinforced concrete or steel tanks or above ground GROUPS A and B, up to 2.00 cu. meters 12.00 i. Every cu. m or fraction thereof in excess of 2.00 cu. meters P12.00 ii. For all other than Groups A and B up to 10.00 cu. meters 480.00 (a) Every cu. meter or fraction thereof in excess of 10.00 cu. meters 24.00 l. Construction of Water and Waste Water Treatment Tanks: (Including Cisterns, Sedimentation and Chemical Treatment Tanks) per cu. meter of volume P7.00 m. Construction of reinforced concrete or steel tanks except for Commercial/Industrial Use: i. Above ground, up to 10.00 cu. meters P480.00 Every cu. m or fraction thereof in excess of 10.00 cu. meters 480.00 ii. Underground, up to 20.00 cu. meters 540.00 Every cu. meter or fraction thereof in excess of 20.00 cu. meters 24.00 n. Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks: i. Underground, per cu. meter or fraction thereof of excavation P3.00 ii. Saddle or trestle mounted horizontal tanks, per cu. meter or fraction thereof of volume of tank 3.00 iii. Reinstallation of vertical storage tanks shall be the same as new construction fees in accordance with Section 8.k. above. o. Booths, Kiosks, Platforms, Stages and the like, per sq. meter or fraction thereof of floor area: i. Construction of permanent type P10.00 ii. Construction of temporary type 5.00 iii. Inspection of knock-down temporary type, per unit 24.00 p. Construction of buildings and other accessory structures within Cemeteries and memorial parks: i. Tombs, per sq. meter of covered ground areas P5.00 ii. Semi-enclosed mausoleums whether canopied or not, per sq. meter of built-up area 5.00 iii. Totally enclosed mausoleums, per sq. meter of floor area 12.00 iv. Totally enclosed mausoleums, per sq. meter of floor area 5.00 v. Columbarium, per sq. meter 18.00 9. Accessory Fees a. Establishment of Line and Grade, all sides fronting or abutting streets, esteros, rivers and creeks, first 10.00 meters P24.00 i. Every meter or fraction thereof in excess of 10.00 meters 2.40 b. Ground Preparation and Excavation Fee i. While the application for Building Permit is still being processed, the Building Official may issue Ground Preparation and Excavation Permit (GP&EP) for foundation, subject to the verification, Inspection and review by the Line and Grade Section of the Inspection and Enforcement Division to determine compliance to line and grade, setbacks, yards/easements and parking requirements. (a) Inspection and Verification Fee P200.00 (b) Per cu. meters of excavation 3.00 (c) Issuance of GP & EP, valid only for thirty (30) days or superseded upon issuance of Building Permit 50.00 (d) Per cu. meter of excavation for foundation with basement 4.00 (e) Excavation other than foundation or basement, per cu. meter 3.00 ISHCcT (f) Encroachment of footings or foundations of buildings/structures to public areas as permitted, per sq. meter or fraction thereof of footing or foundation encroachment 250.00 c. Fencing Fees: i. Made of masonry, metal, concrete up to 1.80 meters in height, per lineal meter or fraction thereof P3.00 ii. In excess of 1.80 meters in height, per lineal meter or fraction thereof 4.00 iii. Made of indigenous materials, barbed, chicken or hog wires, per linear meter 2.40 d. Construction of Pavements, up to 20.00 sq. meters P24.00 e. In excess of 20% or fraction thereof of paved areas intended for commercial/industrial/institutional use, such as parking and sidewalk areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts and the like P3.00 f. Use of Streets and Sidewalks, Enclosures and Occupancy of Sidewalks up to 20.00 sq. meters, per calendar month P240.00 i. Every sq. meter or fraction thereof in excess of 20.00 sq. meters P12.00 g. Erection of Scaffoldings Occupying Public Areas, per calendar month. i. Up to 10.00 meters in length P150.00 ii. Every lineal meter or fraction thereof in excess of 10.00 meters 12.00 h. Sign Fees: i. Erection and anchorage of display surface, up to 4.00 sq. meters of signboard area P120.00 (a) Every sq. meter or fraction thereof in excess of 4.00 sq. meters 24.00 ii. Installation Fees, per sq. meter or fraction thereof of display surface: Type of Sign Display Business Signs Advertising Signs Neon P36.00 P52.00 Illuminated 24.00 36.00 Others 15.00 24.00 Painted-on 9.60 18.00 iii. Annual Renewal Fees, per sq. meter of display surface or fraction thereof: Type of Sign Display Business Signs Advertising Signs Neon P36.00, min. fee shall be P124.00 P46.00, min. fee shall be P200.00 Illuminated P18.00, min. fee shall be P72.00 P38.00, min. fee shall be P150.00 Others P12.00, min. fee shall be P40.00 P20.00, min. fee shall be P110.00 Painted-on P8.00, min. fee shall be P30.00 P12.00, min. fee shall be P100.00 i. Repairs Fees: i. Alteration/renovation/improvement on vertical dimensions of buildings/structures in square meter, such as facades, exterior and interior walls, shall be assessed in accordance with the following rate, For all Groups P5.00 ii. Alteration/renovation/improvement on horizontal dimensions of buildings/structures, such as floorings, ceilings and roofing shall be assessed in accordance with the following rate, For all Groups 5.00 iii. Repairs on buildings/structures in all Groups costing more than five thousand pesos (P5,000.00) shall be charged 1% of the detailed repair cost (itemized original materials to be placed with same or new substitute and labor) j. Raising of Buildings/Structures Fees: i. Assessment of fees for raising of any buildings/structures shall be based on the new usable area generated. ii. The fees to be charged shall be as prescribed under Sections 3.a. to 3.e. of this Schedule, whichever Group applies. k. Demolition/Moving of Buildings/Structures Fees, per sq. meter of area or dimensions involved: i. Buildings in all Groups per sq. meter floor area P3.00 ii. Building Systems/Frames or portion thereof per vertical or horizontal dimensions, including Fences 4.00 iii. Structures of up to 10.00 meters in height 800.00 (a) Every meter or portion thereof in excess of 10.00 meters 50.00 iv. Appendage of up to 3.00 cu. meter/unit 50.00 (a) Every cu. meter or portion thereof in excess of 3.00 cu. meters 50.00 v. Moving Fee, per sq. meter of area of building/structure to be moved 3.00 10. Certificates of Use or Occupancy (Table II.G.1. for fixed costing) A. Division A-1 and A-2 Buildings: i. Costing up to P150,000.00 P100.00 ii. Costing more than P150,000.00 up to P400,000.00 200.00 iii. Costing more than P400,000.00 up to P850,000.00 400.00 iv. Costing more than P850,000.00 up to P1,200,000.00 800.00 v. Every million or portion thereof in excess of P1,200,000.00 800.00 b. Divisions B-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/and I-1 Buildings: i. Costing up to P150,000.00 P200.00 CAacTH ii. Costing more than P150,000.00 up to P400,000.00 400.00 iii. Costing more than P400,000.00 up to P850,000.00 800.00 iv. Costing more than P850,000.00 up to P1,200,000.00 1,000.00 v. Every million or portion thereof in excess of P1,200,000.00 1,000.00 c. Divisions C-1, 2/D-1, 2, 3 Buildings: i. Costing up to P150,000.00 P150.00 ii. Costing more than P150,000.00 up to P400,000.00 250.00 iii. Costing more than P400,000.00 up to P850,000.00 600.00 iv. Costing more than P850,000.00 up to P1,200,000.00 900.00 v. Every million or portion thereof in excess of P1,200,000.00 900.00 d. Division J-I Buildings/structures: i. With floor area up to 20.00 sq. meters P50.00 ii. With floor area above 20.00 sq. meters up to 500.00 sq. meters 240.00 iii. With floor area above 500.00 sq. meters up to 1,000.00 sq. meters 360.00 iv. With floor area above 1,000.00 sq. meters up to 5,000.00 sq. meters 480.00 v. With floor area above 5,000.00 sq. meters up to 10,000.00 sq. meters 200.00 vi. With floor area above 10,000.00 sq. meters 2,400.00 e. Division J-2 Structures: i. Garages, carports, balconies, terraces, lanais and the ike: 50% of the rate of the principal building, of which they are accessories. ii. Aviaries, aquariums, zoo structures and the like: same rates as for Section 10.d. above. iii. Towers such as for Radio and TV transmissions, cell site, sign (ground or roof type) and water tank supporting structures and the like in any location shall be imposed fees as follows: (a) First 10.00 meters of height from the ground P800.00 (b) Every meter or fraction thereof in excess of 10.00 meters 50.00 f. Change in Use/Occupancy, per sq. meter or fraction thereof of area affected P5.00 11. Annual Inspection Fees a. Divisions A-1 and A-2: i. Single detached dwelling units and duplexes are not subject to annual inspections. ii. If the owner request inspections, the fee for each of the services enumerated below is P120.00 Land Use Conformity Architectural Presentability Structural Stability Sanitary and Health Requirements Fire-Resistive Requirements b. Divisions B-1/D-1, 2, 3/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/and I-1, Commercial, Industrial Institutional buildings and appendages shall be assessed area as follows: i. Appendage of up to 3.00 cu. meters/unit P150.00 ii. Floor area to 100.00 sq. meters 120.00 iii. Above 100.00 sq. meters up to 200.00 sq. meters 240.00 iv. Above 200.00 sq. meters up to 350.00 sq. meters 80.00 v. Above three hundred 350.00 sq. meters up to 500.00 sq. meters 720.00 vi. Above 500.00 sq. meters up to 750.00 sq. meters 960.00 vii. Above 750.00 sq. meters up to 1,000.00 sq. meters 1,200.00 viii. Every 1,000.00 sq. meters or its portion in excess of 1,000.00 sq. meters 1,200.00 c. Divisions C-1, 2, Amusement Houses, Gymnasia and the like: i. First class cinematographs or theaters P1,200.00 ii. Second class cinematographs or theaters 720.00 iii. Third class cinematographs or theaters 520.00 iv. Grandstands/Bleachers, Gymnasia and the like 720.00 IAETDc d. Annual plumbing inspection fees, each plumbing unit P60.00 e. Electrical Inspection Fees: i. A one time electrical inspection fee equivalent to 10% of Total Electrical Permit Fees shall be charged to cover all inspection trips during construction. ii. Annual Inspection Fees are the same as in Section 4.e. f. Annual Mechanical Inspection Fees: i. Refrigeration and Ice Plant, per ton: (a) Up to 100 tons capacity P25.00 (b) Above 100 tons up to 150 tons 20.00 (c) Above 150 tons up to 300 tons 15.00 (d) Above 300 tons up to 500 tons 10.00 (e) Every ton or fraction thereof above 500 tons 5.00 ii. Mechanical Ventilation, per unit, per kW: (a) Up to 1 kW P10.00 (b) Above 1 kW to 7.5 kW 50.00 (c) Every kW above 7.5 kW 20.00 iii. Escalators and Moving Walks; Funiculars and the like: (a) Escalator and Moving Walks, per unit P120.00 (b) Funiculars, per kW or fraction thereof 50.00 (c) Per lineal meter or fraction thereof of travel 10.00 (d) Cable Car, per KW or fraction thereof 25.00 (e) Per lineal meter of travel 2.00 iv. Elevators, per unit: (a) Passenger elevators P500.00 (b) Freight elevators 400.00 (c) Motor driven dumbwaiters 50.00 (d) Construction elevators for materials 400.00 (e) Car elevators 500.00 (f) Every landing above first five (5) landings for all the above elevators 50.00 v. Boilers, per unit: (a) Up to 7.5 kW P400.00 (b) 7.5 kW up to 22 kW 550.00 (c) 22 kW up to 37 kW 600.00 (d) 37 kW up to 52 kW 650.00 (e) 52 kW up to 67 kW 800.00 (f) 67 kW up to 74 kW 900.00 (g) Every kW or fraction thereof above 74 kW fraction thereof 4.00 vi. Pressurized Water Heaters, per unit P120.00 vii. Automatic Fire Extinguishers, per sprinkler head P2.00 viii. Water, Sump and Sewage pumps for buildings/structures for commercial/industrial purposes, per kW: (a) Up to 5 kW P55.00 (b) Above 5 kW to 10 kW 90.00 (c) Every kW or fraction thereof above 10 kW P2.00 ix. Diesel/Gasoline Internal Combustion Engine, Gas Turbine/Engine, Hydro, Nuclear or Solar Generating Units and the like, per kW: (a) Per kW, up to 50 kW P15.00 (b) Above 50 kW up to 100 kW 10.00 (c) Every kW or fraction thereof above 100 kW 2.40 x. Compressed air, vacuum, commercial/institutional/industrial gases, per outlet P10.00 xi. Power piping for gas/steam/etc.,per lineal meter or fraction thereof or per cu. meter or fraction thereof, whichever is higher P2.00 xii. Other Internal Combustion Engines, including Cranes, Forklifts, Loaders, Mixers, Compressors and the like: DcHSEa (a) Per unit, up to 10 kW 100.00 (b) Every kW above 10 kW 3.00 xiii. Other machineries and/or equipment for commercial/industrial/institutional use not elsewhere specified, per unit: (a) Up to 1/2 kW P8.00 (b) Above 1/2 kW up to 1 kW 23.00 (c) Above 1 kW up to 3 kW 39.00 (d) Above 3 kW up to 5 kW 55.00 (e) Above 5 kW up to 10 kW 80.00 (f) Every kW above 10 kW or fraction thereof 4.00 xiv. Pressure Vessels, per cu. meter or fraction thereof P40.00 xv. Pneumatic tubes, Conveyors, Monorails for materials handling, per lineal meter or fraction thereof P2.40 xvi. Weighing Scale Structure, per ton or fraction thereof P30.00 xvii. Testing/Calibration of pressure gauge, per unit P24.00 (a) Each Gas Meter, tested, proved and sealed, per gas meter 30.00 xviii. Every mechanical ride inspection, etc.,used in amusement centers of fairs, such as ferries wheel, and the like, per unit P30.00 g. Annual electronics inspection fees shall be the same as the fees in Section 7. of this Schedule. Certifications: a. Certified true copy of building permit P50.00 b. Certified true copy of Certificate of Use/Occupancy 50.00 c. Issuance of Certificate of Damage 50.00 d. Certified true copy of Certificate of Damage 50.00 e. Certified true copy of Electrical Certificate 50.00 f. Issuance of Certificate of Gas Meter Installation 50.00 g. Certified true copy of Certificate of Operation 50.00 h. Other Certifications 50.00 NOTE: The specifications of the Gas Meter shall be: Manufacturer Serial Number Gas Type Meter Classification/Model Maximum Allowable Operating Pressure psi (kPa) Hub Size mm (inch) Capacity m3/hr. (ft3/hr.) Electrical Connection: a.) Mayor's Permit P100.00 b.) Per C.O./or L.O. 5.00 c.) Main Switch/Circuit Breaker 20.00 d.) Switch 7.00/switch e.) Wiring Permit 20.00 f.) Inspection Fee 100.00 SECTION 34. Prohibition. No person, firm or corporation, including any agency or instrumentality of the government shall erect, construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit therefore from the Building Official of this municipality. SECTION 35. Time and Payment. The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Building Official. SECTION 36. Accrual of Proceeds. The proceeds from building permit fees shall accrue to the General Fund of this Municipality. SECTION 37. Administrative Provisions. The application for a building permit shall be in writing and on the prescribed form with the Office of the Building Official. Every application shall provide at least the following information: 1. Description of the work to be covered by the permit applied for; 2. Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT and/or copy of the contract of lease over the lot if applicant is not the registered owner; 3. The use or occupancy for which the proposed work is intended; 4. Estimated cost of the proposed work. To be submitted together with such application are at least five sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans and by a licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Building Official under the Building Code. SCaITA ARTICLE E Circus and Other Parades Permit Fee SECTION 38. Imposition of Fee. There shall be collected a Mayor's Permit Fee of Two Hundred Pesos (P200.00) per day on every circus and other parades using banners, floats or musical instruments carried on in this Municipality. SECTION 39. Time and Manner of Payment. The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least three (3) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 40. Exemption. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 41. Administrative Provisions. (a) Any persons who shall hold a parade within this municipality shall first obtain from the Municipal Mayor a permit before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such another pertinent information as may be required. (b) The Chief of Police of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE F Cockfighting Special Permit Fee SECTION 42. Imposition of Fees. There shall be collected the following fees for cockfighting: (a) Regular Cockfights P750.00 (b) Special Derby Assessment from promoters of Two-Cock Derby 1,500.00 Three-Cock Derby 2,250.00 Four-Cock Derby 3,000.00 Five-Cock Derby 3,750.00 SECTION 43. Time and Manner of Payment. The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 44. Administrative Provisions. (a) Holding a cockfight. Except as provided in this Article, cockfighting shall be allowed in this municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during municipal agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if not a local fiesta or for more than two (2) occasion a year. No cockfighting shall be held on Holy Thursday, Good Friday, Election or Referendum Day and during registration days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans," or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Bayan in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days within a year. (c) Cockfighting Officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the municipality without first securing a license renewable every year from the municipality where such cockfighting is held. Only gaffers, referees, bet takers, or promoters licensed by the municipality shall officiate in all kinds of cockfighting authorized herein. SECTION 45. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Game Fowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE G Cockpit Owner/Operator/Licensee/Promoter and Cockpit Personnel Permit Fee SECTION 46. Imposition of Fees. There shall be collected the following Mayor's Permit: Fees from cockpit operators/owners/licensees and cockpit personnel; (a) From the owner/operator/licensees of the cockpit: 1. Application filing fee P300.00 2. Annual cockpit permit fee 1,500.00 (b) From cockpit personnel 1. Promoters/Hosts 750.00 2. Pit Manager 450.00 3. Referee 300.00 4. Bet Taker ("Kristo/Liamador") 300.00 5. Bet Manager 300.00 6. Gaffer ("Mananari") 300.00 7. Cashier 300.00 8. Derby ("Matchmaker") 300.00 9. Pit Surgeon 300.00 SECTION 47. Time and Manner of Payment. (a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. aTHCSE (b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty days of January of each year in case of renewal thereof. (c) The permit fees on cockpit personnel shall be paid on the 1st 20 days of January each year and renewable every year thereafter. SECTION 48. Administrative Provisions. (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or Ordinance. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Sangguniang Bayan. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing ordinances and laws. (c) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. (d) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 49. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Game Fowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE H Conduct of Group Activity Permit Fee SECTION 50. Imposition of Fees. Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this municipality shall obtain a Mayor's Permit therefore for every occasion of not more than twenty-four (24) hours and pay to the Municipal Treasurer the corresponding fee in the following schedule: 1. Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets 150.00 2. Dances 100.00 3. Coronation and ball 100.00 4. Promotional sales 150.00 5. Other Group Activities 100.00 SECTION 51. Time and Manner of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor. SECTION 52. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free of charge to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 53. Administrative Provision. A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the Municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE I Excavation Permit Fee SECTION 54. Imposition of Fees. There shall be imposed fees on every person who shall make or cause to be made any excavation on public or private streets in accordance with the provisions provided under PD 1096. The amount of permit fees shall be determined and computed by the Municipal Engineering Office pursuant to the prescribed rates provided in PD 1096 (National Building Code of the Philippines). He shall provide the necessary form for such purpose and one copy shall be presented to the Municipal Treasurer as basis for the collection of the corresponding fees. SECTION 55. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. SECTION 56. Administrative Provisions. (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the municipal streets of San Francisco, Agusan del Sur unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation. (b) The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. (c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. ARTICLE J Film-Making Permit Fee SECTION 57. Imposition of Fee. There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this municipality. cAaDHT Rate of Fee per Annum a. Commercial movies P1,500.00 b. Commercial advertisements 1,500.00 c. Documentary film 750.00 d. Videotape coverage 750.00 SECTION 58. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit three (3) days before location-filming is commenced. ARTICLE K Installation of Electrical and Telephone Post Permit Fee SECTION 59. Imposition of Fees. These shall be collected an annual permit fee on the following business activities and schedule: Rate of Fee/Annum 1. Installation of Electric post per pool P150.00 2. Installation of Telephone post per pool 150.00 3. Telephone Line connection per meter (For Subscribers only) 1.00 4. Telephone, Telegraph main line 4,000.00 5. Electric Line 5,000.00 6. Radio Station Tower 5,000.00 7. Telephone Tower/Cellular Wireless Communication Tower 10,000.00 8. Commercial Television Antenna 500.00 1. Commercial Television Cable Satellite 2,000.00 2. Television Cable Satellite Line connections per meter (For Subscribers only) 1.00 SECTION 60. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application of Mayor's Permit. ARTICLE L Large Cattle Registration and Transfer Fee SECTION 61. Imposition of Fees. The owner of large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: Amount of fee (a) For Certificate of Ownership P75.00 (b) For Certificate of Transfer 100.00 (c) For Registration of Private Brand 150.00 (d) Branding Fee 150.00 The transfer fee shall be collected whenever the ownership is transferred to another. SECTION 62. Time and Manner of Payment. The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. SECTION 63. Administrative Provisions. Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years: (a) The ownership of large cattle or its sale transfer of ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. (b) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the municipality issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. SECTION 64. Applicability Clause. All matters relating to the registration of large cattle shall be governed by the pertinent provisions of the revised Administrative Code and other applicable laws, ordinances and rules and regulations. ARTICLE M Machineries and Engines Permit and Inspection Fee SECTION 65. Imposition of Fee. There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the rate provided under P.D. 1096 (National Code of the Philippines). The amount of permit fees shall be determined and computed by the Municipal Engineering Office pursuant to the prescribed rates provided in PD 1096. He shall provide the necessary form for such purpose and one copy shall be presented to the Municipal Treasurer as basis for the collection of the corresponding fees. Electric generators and other machine propelled by electric motors will be levied at the same rates found in this Article. SECTION 66. Time and Manner of Payment. The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Office of the Municipal Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within the first twenty (20) days of January. HCaDIS SECTION 67. Administrative Provision. No engine or machine mentioned above shall be installed or operated within the territorial limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article. ARTICLE N Mayor's Permit Fee on Business SECTION 68. Imposition of Fee. There shall be collected an annual fee for the issuance of Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the municipality. A. Mayor's Clearance 100.00 B. Police Clearance 50.00 C. Tax Clearance 50.00 D. Land Holding Certificate 100.00/page E. Zoning Certificate 50.00 F. Health Clearance 50.00 G. Fire Clearance 50.00 H. Business Tax Clearance 50.00 I. Building Permit Clearance 50.00 LICENSE NECESSARY: (a) Every type or class of business and every separate or distinct place of business must be provided with a corresponding license. (b) No persons shall open or begin any business, trade or occupation for which fees, charges and/or rentals are authorized to be levied and collect in this local revenue code, or to continue the operation of the same ensuing year or have any stock in trade without first paying the graduated fees, charges or rentals imposed under this Local Revenue Code. (c) Any fee or charges paid in any locality outside the jurisdiction of this Municipality for any business, occupation, profession, trade or calling which is required to be paid in this Municipality under the provision of Lo cal Revenue Code shall be invalid within this Municipality and the same not be used as license to operate any business in this municipality. The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has obtained and the corresponding fee paid for. For purposes of Mayor's Permit Fee, the following Philippine definition of business size is hereby adopted: Characteristics Asset Size Micro Below Php3M Small Php3M to Php15M Medium More than Php15M to Php100M Large More than Php100M The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee. (a) On Business subject to graduated fixed taxes Amount of fee per annum 1. On Manufacturers/Importers/Producers Micro P450.00 Small 750.00 Medium 1,500.00 Large 3,000.00 2. On Banks Rural, Thrift and Savings Banks P1,500.00 Commercial, Industrial and Development Banks 4,500.00 3. On Other Financial Institutions Small P1,125.00 Medium 3,000.00 Large 5,250.00 4. On Contractors/Service Establishments Micro P300.00 Small 600.00 Medium 1,050.00 Large 1,500.00 5. On Wholesalers/Retailers/Dealers or Distributors Micro P300.00 Small 600.00 Medium 1,000.00 Large 1,350.00 6. On Transloading Operations Medium P3,000.00 Large 6,000.00 Note: The Municipal Agricultural Office shall provide list of registered heavy equipment upon request wherein the registered owners are residing in this municipality. 7. Other Businesses Micro P450.00 Small 750.00 Medium 1,200.00 Large 1,500.00 SECTION 69. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of year in case of renewal thereof. AHCETa For a newly-started or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid longer than the end of the calendar quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 70. Administrative Provisions. (a) Supervision and control over establishments and places. The Municipal Mayor shall supervise and regulate all establishments and places subject to the payment to of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the municipality. (b) Application for Mayor's Permit: False Statement. An application for a Mayor's Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. 1. For a newly-started business a. Land holding certificate b. Paid-up capital of the business as shown in the Articles of Incorporation, if a corporation or partnerships, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship c. A Bureau of Internal Revenue (BIR) certificate attesting to the tax exemption if the business is tax exempt d. Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations e. Tax clearance showing that the operator has paid all tax obligations in the municipality f. Barangay Clearance g. Three passport size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager; and h. Health certificate for all food handlers and those required under Section 28 2. For renewal of existing business permits a. Original copy of all receipts showing payment of all regulatory fees as provided for in this Code Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance of other requirements such as mayor's clearance, police clearance, landholding, certificate, zoning certificate, locational clearance, health clearance, sanitary permit, fire inspection fee and the health certificate after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other municipal tax ordinances. In addition to the requirements enumerated in the preceding paragraph, no business permit shall be issued unless a tax clearance is presented showing full payment of tax obligations for the immediate preceding year or quarter as the case may be on the real properties owned by the proprietor of single proprietorship or managing partner of a partnership firm or by a corporation or owner of a rented space, stall, building, and lot doing business in the municipality or to be rented space, stall, building and lot. Any false statement deliberately made by the applicant shall constitute sufficient ground for denial or revocation of the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Code. A Mayor's Permit shall be refused to (1) any person who previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning regulations and safety, health and other requirements of the municipality; (3) who has unsettled tax obligation debt or other liability to the government; (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that manifestly below industry standards or the Presumptive Income Level of sales or receipts as established in the municipality for the same or a closely similar type of activity or business. c. Issuance of Permit; Contents of Permit. Upon approval of the application of a Mayor's Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of the receipts for the payment of the Mayor's Permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax. Every permit issued by the mayor shall show the name and residence of the applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.; location of the business; date of issue and expiration of the permit; and other information as may be necessary. ScHADI The Municipality shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon payment of One Hundred Fifty Pesos (P150.00). d. Posting of Permit. Every permit fee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. For non-posting of business permit & other receipts, an administrative fine of P300.00 shall be imposed against violator. Non payment of which shall be another ground for denial of renewals of Mayors Permit. e. Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender earlier. Every permit shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fees. f. Revocation of Permit. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to apply an indebtedness or liability to the municipality or abuses his privilege to do business to the injury of the public moral or peace; or when a place where such business is established is being conducted in disorderly or unlawful manner, is a nuisance, or permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the Municipal Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that may be imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until restored by the Sangguniang Bayan. SECTION 71. Rules and Regulations on Certain Establishments. (a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. No owner of said establishments shall employ any cook, or food dispenser without a Food Handler's Certificate from the Municipal Health Officer, renewable with in the first twenty days of January. (b) Establishments selling cooked and readily edible foods, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or Ordinances. (c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer. ARTICLE O Mayor's Permit Fee on Transient Drugs, Dry Goods Dealers SECTION 72. Imposition of Fee. There shall be collected Mayor's Permit fee to all transient drugs or goods dealers/peddlers of One Hundred Fifty pesos (P150.00) per day of activity using sound system. SECTION 73. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application of Mayor's Permit. ARTICLE P Occupation/Calling Not Requiring Government Examination Permit Fee SECTION 74. Imposition of Fees. There shall be collected an annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination in the municipality as follows: Occupation or Calling Rate of Fee/Annum (a) On employees and workers in generally considered Offensive and Dangerous Business Establishments' P150.00 (b) All occupation or calling subject to periodic inspection, surveillance and/or regulations by the Municipal Mayor, like animal trainer, auctioneer, barber, barker/dispatcher, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, conductor, dancer, dress maker, electrician, electronic technician, club/floor manager, Forensic electronic expert, fortune teller, hair stylist, hospital attendant, jambolero, landscaper, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant, mechanic, painter, musician, pianist, photographer (itinerant),plumber, porter, professional boxer, private ballistic expert, reflexologist, rig driver (cochero),vehicle driver, security guard, stage performer, sculptor, tour/tourist guide, welder, self-employed and other related occupation/calling. 150.00 SECTION 75. Exemption. All professionals who are subject to professional tax pursuant to Section 139 of the Local Government Code including government employees are exempted from payment of this fee. SECTION 76. Person Governed. The following workers or employees whether working on temporary prescribed herewith: (a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: 1. Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmiths; brewers; 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 shops; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electronic plants, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, laundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; Ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishments; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills, upholstery shops; vulcanizing shops and welding shops. aICcHA 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; junk shops; hardwares; pest control services; printing and publishing houses; service stations; slaughterhouses; textile stores; warehouses; and parking lots. 3. Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise and cold. SECTION 77. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer of this municipality upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees. In case of change of ownership of the business as well as the location thereof from one municipality to another, it shall be duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment to start working. The individual Mayor's Permit so secured shall be renewed during the 1st twenty (20) days of January every year. SECTION 78. Administrative Provisions. (a) The Municipal Treasurer shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purpose. (b) Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE Q Private and Vocational Schools Permit Fee SECTION 79. Imposition of Fee. There shall be collected an annual permit fee for every private and vocational school operating in this municipality based on the following level/category: Rate of Fee per Annum 1. Nursery/Kindergarten P500.00 2. Nursery and Elementary 1,000.00 3. Nursery, Elementary and Secondary 1,500.00 4. Vocational School 1,000.00 5. College School 1,000.00 6. Schools complete with Nursery, Elementary, Secondary to College 3,000.00 7. Review Center 500.00 SECTION 80. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application of Mayor's Permit. ARTICLE R Private Hospital, Clinic and Laboratory Permit Fee SECTION 81. Imposition of Fees. There shall be collected annual permit fee on hospital, clinic and laboratory operators in accordance with the following schedules: Rate of Fee per Annum 1. Hospital a. Hospital with less than 20 beds P2,000.00 b. Hospital with 21 to 30 beds 3,000.00 c. Hospital with more than 30 beds 4,000.00 2. Clinic 1,000.00 3. Laboratory 1,000.00 SECTION 82. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application of Mayor's Permit. ARTICLE S Push Cart Registration Fee SECTION 83. Imposition of Fee. There shall be collected a registration fee of Two Hundred Pesos (P200.00) per annum for each push cart. SECTION 84. Time and Manner Payment. The fee imposed herein shall be due and payable within the first twenty (20) days of January of every year. For each cart or sledge newly acquired after the first twenty (20) days of January, the permit shall be paid without penalty within the first twenty (20) days of the quarter following the date of purchase. SECTION 85. Administrative Provisions. (a) A metal plate with a corresponding registry number shall be provided by the Municipal Treasurer for every cart, calesa or sledge at cost to the owner. (b) The Municipal Treasurer shall keep a register of all carts or sledges which shall set forth, among others, the name and address of the owner. EHaASD ARTICLE T Residential, Commercial Buildings, Market Tables and Stalls Plate Numbering Fee SECTION 86. Imposition of Fee. There shall be collected a plate number fee on the following: a. Residential Building (permanent) P300.00 b. Commercial Building (permanent) 500.00 c. Business Establishments (every three (3) years) 200.00 d. Market Tables & Stalls (every three (3) years) 100.00 SECTION 87. Time and Manner of Payment. Except for residential and commercial building the fee imposed herein shall be payable to the Municipal Treasurer's Office within the first twenty (20) days of January of every three (3) years for each business establishment and market tables and stalls. The license office shall be responsible to control and keep a book of registered Plate Number issued. ARTICLE U Storage of Flammable and Combustible Materials Permit Fee SECTION 88. Imposition of Fees. There shall be collected from operators of business establishments in this municipality an annual Fire Safety Fee and Permit Fee for the storage of flammable and combustible materials prescribed under Revised Fire Code of the Philippines 2008 (R.A. No. 9514). The amount of fees imposed herein shall be determined and computed by the Municipal Fire Marshall, Bureau of Fire Protection (BFP), pursuant to the prescribed rates provided in R.A. No. 9514. He shall provide the necessary form for such purpose and one copy shall be presented to the Municipal Treasurer as basis for the collection of the corresponding fees. SECTION 89. Time and Manner of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer after a fire safety inspection of the establishment has been made but prior to the issuance of the "Fire Safety Inspection Certificate" by the Chief of the Fire Station, BFP or his authorized representatives and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 90. Administrative Provisions. The Chief of Fire Station, BFP or his duly authorized representative, shall conduct an annual and periodic inspection of all business establishments and buildings to determine propriety of existing fire safety and prevention devices or equipment as well as their compliance to fire safety rules and regulations. The Chief of Fire Station, BFP shall issue the necessary rules and regulations for the effective implementation of this Article. Such rules and regulations shall be enforceable until rescinded, modified or revoked by the Provincial Fire Marshal. No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefore. Gasoline or naphtha not exceeding the quantity of One hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. SECTION 91. Applicability Clause. All other matters relating to fire inspections and issuance of permit thereof shall be governed by pertinent provisions of Revised Fire Code of the Philippines 2008 (R.A. No. 9514) and other existing laws, rules and regulations. ARTICLE V Temporary Use of Roads, Streets, Sidewalks, Alleys, Patios, Plazas and Playgrounds Permit Fee SECTION 92. Imposition of Fee. Any person that shall temporarily use and/or occupy a road, street, sidewalk, alley, patio, plaza, playground or portion thereof in this municipality in connection with construction works and/or other purposes, shall first secure a permit from the Municipal Mayor and pay a fee according to the rates provided under P.D. 1096. The amount of permit fees shall be determined and computed by the Municipal Engineering Office pursuant to the prescribed rates provided in PD 1096 National Building Code of the Philippines. He shall provide the necessary form such purposed and one copy shall be presented to the Municipal Treasurer as basis for the collection of the corresponding fees. For wake and other charitable, religious and educational purposes, use and/or occupancy, no fee shall be collected. Provided, that a corresponding permit is first secured from the Office of the Municipal Mayor. SECTION 93. Time of Payment. The fee shall be paid to the Municipal Treasurer upon filing of the application for permit with the Municipal Mayor. SECTION 94. Administrative Provision. The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee. ARTICLE W Tricycle Operation Permit Fee SECTION 95. Imposition of Fees. There shall be collected an annual franchise fee payable on or before January 20 of each year for the operation of each private and for-hire tricycles. 1. For motorized Tricycles for Hire 1.1 Registration Fee P200.00 1.2 Annual Franchise Fee 250.00 1.3 Filing Fee for MTOP Amendment 200.00 1.4 Filing Fee (Annually) 150.00 1.5 Motor Engine Registration 150.00 1.6 Sticker 75.00 1.7 Mayor's Permit 150.00 1.8 Police Clearance 50.00 1.9 Medical Certificate 50.00 DaIAcC 1.10 Body/Sidecar Registration 100.00 1.11 Change Engine 150.00 1.12 Change Body 250.00 1.13 Vehicle Unit Inspection 50.00 2. For Motor Tricycles and Center Cars for Hire 2.1 Registration Fee P200.00 2.2 Franchise Fee (Annually) 250.00 2.3 Filing Fee (Annually) 150.00 2.4 Sticker 75.00 2.5 Mayor's Permit 150.00 2.6 Police Clearance 50.00 2.7 Medical Certificate 50.00 2.8 Body/Sidecar Registration 100.00 2.9 Change Engine 150.00 2.10 Change Body 250.00 2.11 Motor Tricycle & Center Car 200.00 2.12 Vehicle Unit Inspection 50.00 3. For Private Motorized Tricycles/Motorcycle Tricycles and Center Cars 3.1 Registration Fee (Annually) P200.00 3.2 Sticker (Annually) 75.00 3.3 Mayor's Permit 150.00 3.4 Police Clearance 50.00 3.5 Medical Certificate 50.00 3.6 Body/Sidecar Registration 100.00 3.7 Vehicle/Unit Inspection 50.00 SECTION 96. Time and Manner of Payment. The Annual Franchise fee shall be paid to the Municipal Treasurer upon application for an MTOP or renewal thereof. The filing fee shall be paid upon application for an MTOP based on the number of units. Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. SECTION 97. Administrative Provisions. A metal plate or sticker with a corresponding registry number shall be provided by the License Office for every motorized tricycle. The Municipal License Office shall keep records of all motorized tricycles which shall include information such as; its make and brand, the name and address of owner thereof; the number of plate or sticker and such other information that may be necessary. A list of all registered tricycles shall be furnished to the Municipal Mayor, and the Local Philippine National Police. (a) Prospective operators of tricycles should first secure franchise from Municipal Tricycle Franchising Regulatory Board (MTFRB) (b) MTFRB of this municipality shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefore; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service; 2. Only Filipino Citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP by the municipality unless the applicant is in possession of units with valid registration papers from the Land Transportation Office (LTO); 3. The grantee of the MTOP shall carry common carriers and third parties in case of accidents; 4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO; 5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the MTFRB; 6. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e. ,service is rendered upon demand and without fixed route within a zone. (c) The MTFRB may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. The Sangguniang Bayan through the recommendation of MTFRB shall establish a fare schedule that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare schedule may either be flat (single fare regardless of distance) as minimum amount plus a basic rate per kilometer. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (d) The zones must be within the boundaries of this municipality. The existing zones which covers the territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP from the adjoining municipality or city. (e) For the purpose of this Article, a Municipal Tricycle Franchising Regulatory Board is hereby composed as follows: Vice Mayor Chairman SB Chairperson on Transport Committee Member Municipal Engineer Member MPDC Member License Officer Member Liga President Member Chief of Police Member SB Secretary Member President of motor tricycle, motorized trisicad and trisicad association Member (f) The MTFRB shall keep a registry of all tricycle operator, which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. ARTICLE X Weights and Measures Sealing and Licensing Fee SECTION 98. Implementing Agency. The Municipal Treasurer/Municipal License Officer shall strictly enforce the provisions of the regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. SECTION 99. Sealing and Testing of Instruments of Weights and Measures. All instruments for determining weights and measures in all consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be the Municipal Treasurer/Municipal License Officer or his duly authorized representative upon payment of fees required under this Article: provided, That all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. SECTION 100. Imposition of Fees. Every person before using instruments of weights and measures within this municipality shall first have been sealed and licensed annually and pay therefore to the Municipal Treasurer the following fees: Amount of Fee: (a) For sealing linear metric measures: Not over one (1) meter P60.00 Measure over one (1) meter 120.00 (b) For sealing metric measures of capacity: Not over ten (10) liters 60.00 Over ten (10) liters 120.00 (c) For sealing metric instruments of weights: With capacity of not more than 15 kgs. 75.00 With capacity of more than 15 kgs. but not more than 30 kgs. 150.00 With capacity of more than 30 kgs. but not more than 300 kgs. 225.00 With capacity of more than 300 kg. but not more than 3,000 kgs. 300.00 With capacity of more than 3,000 375.00 (d) For sealing apothecary balances of precession P450.00 (e) For sealing scale or balance with complete set of weights: For each balances or other balances with complete set of weights for use therewith P50.00 For each extra weight 25.00 (f) Truck scale on weight and measures P300.00 (g) For each and every re-testing and re-sealing of weights and upon request of the owner or operator, an additional service charge of P150.00 for each instrument shall be collected. SECTION 101. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter. DHIcET The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees therefore paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 102. Place of Payment. The fees herein levied shall be paid to the municipality where the business is conducted by persons conducting their business therein. A peddler or itinerant vendor using only (1) instrument of weight or measure shall pay the fee in the municipality where he maintains his residence. SECTION 103. Exemptions. (b) n All instruments for weights and measures used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free. (c) Dealers of weights and measures instruments intended for sale. SECTION 104. Administrative Provisions. (a) The official receipt for the fee issued for the sealing of a weight or measure shall serve as license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on 31st of December of the year it is issued. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer/Municipal License Officer or his deputies. (b) The Municipal Treasurer/Municipal License Officer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology (DOST) annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the DOST. (c) The Municipal Treasurer/Municipal License Officer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer/Municipal License Officer in the presence of the Municipal Mayor or his representative. SECTION 105. Fraudulent Practices Relative to Weights and Measures. The following acts related to weights and measures are prohibited: (a) for any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; (b) for any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; (c) for any person other than tested the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument of determining weight or measure has been fully rested, calibrated, sealed or inspected; (d) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; (e) for any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; (f) for any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; (g) for any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with mention to use any scale, balance, weight or measure that has not been sealed or if previously, sealed, the license thereof has expired and has not been renewed in due time; (h) for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; (i) for any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; (j) for any person to fraudulently give short weight or measure in the making of a scale; (k) for any person, assuming to determine truly weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or (l) for any person to procure the commission of any such offense above mentioned by another. HcDSaT Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments. ARTICLE Y Zoning/Locational Clearance and Related Fees SECTION 106. Imposition of Fees. There shall be collected Zonal/Locational Clearance fees at rates fixed by and in accordance with the applicable rules and regulations prescribed by the Housing and Land Use Regulatory Board (HLURB). The amount of fees shall be determined and computed by the Municipal Planning Development Coordinator (MPDC) pursuant to the prescribed rates provided under PD No. 957, Batas Pambansa (BP) P220, HLURB Administrative Order No. 2, Series 1996. The MPDC shall provide the necessary form for such purpose and one (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the corresponding fees. These include permit/clearance fees for: I. Zoning/Locational Clearance A. Residential Structure single attached/detached, the project cost of which is: 1. P100,000.00 and below P300.00 2. Over P100,000.00 300.00 Plus 1/10 of 1% in excess of P100,000.00 B. Apartments 1. Project Cost of P500,000.00 and below P1,500.00 2. Project Cost Over P500,000.00 1,500.00 Plus 1/10 of 1% of P500,000.00 regardless of the number of doors C. Dormitories 1. Project Cost of P500,000.00 and below P1,000.00 2. Project Cost Over P500,000.00 1,000.00 Plus 1/10 of 1% of cost in excess of P500,000.00 D. Institutional, the project cost of which is: 1. P100,000.00 and below P1,000.00 2. Over P100,000.00 1,000.00 Plus 1/10 of 1% of cost in excess of P100,000.00 E. Commercial, Industrial, Agro-Industrial, the project cost of which is: 1. P100,000.00 and below P1,800.00 2. Project Cost Over P500,000.00 1,800.00 Plus 1/10 of 1% of cost in excess of P100,000.00 F. Special Uses/Special Projects, the project cost of which is: 1. P100,000.00 and below P1,500.00 2. Over P100,000.00 1,000.00 Plus 1/10 of 1% of cost in excess of P100,000.00 G. Alteration/Expansion (Same as original application) (Affected areas/cost of expansion only) H. Inspection Fee P100.00 II. Subdivision and Condominium (Projects/Activities under PD 957) A. Approval of Subdivision Plan (Including townhouses) 1. Preliminary Approval and Locational Clearance (PALC) (a) Regular Rate P500.00/ha. For the first five (5) years For every additional hectare or a fraction thereof P250.00/ha. 2. Final Approval and Development Permit (a) Regular Rate P2,000.00/ha. Regardless of density (b) Additional Fee on floor area of houses/buildings sold with lot P5.00/sq.m. 3. Inspection Fee P800.00/ha. Regardless of density 4. Alteration of Plans Same as Item (2) Final Approval and Development Permit (Affected areas only) 5. Certificate of Registration and License to Sell (a) Regular Rate P500.00/saleable lot (b) Additional Fee on floor area of house/buildings sold with the lot P50.00/sq.m. ASTcaE 6. Certificate of Completion P1,000.00/ha. Regardless of density B. Approval of Condominium Project under PD 957 1. Preliminary Approval and Locational Clearance (PALC) a. Land Area P1,000.00/ha. b. Building P500.00/floor 2. Final Approval and Development Permit a. Per square meter of the land area P10.00/sq.m. b. Additional cost on the area of the building P10.00 3. Inspection Fee P20.00 Per sq.m. of gross floor area 4. Alteration Same as Item (2) Final Approval and Development Permit (Affected areas only) 5. Conversion Same as Item (2) Final Approval and Development Permit (Affected areas only) 6. Certificate of Registration and License to Sell a. Residential P50.00/sq.m. Per sq.m. of saleable area b. Commercial/Office P70.00/sq.m. Per sq.m. of saleable area 7. Certificate of Completion P20.00/sq.m. Per sq.m. of saleable area III. Projects under BP 220 A. Subdivision 1. Preliminary Approval and Locational Clearance (PALC) a. Regular Rate a.1 Socialized Housing P100.00 For the first ten (10) hectares a.2 Economic Housing P200.00/ha. For the first five (5) hectares b. For every additional hectare or a fraction thereof b.1 Socialized Housing P50.00 b.2 Economic Housing P100.00 2. Final Approval and Development Permit (PALC) P200.00/ha. 500.00/ha. 3. Inspection Fee a. Regular Rate a.1 Socialized Housing P200.00/ha. a.2 Economic Housing P300.00/ha. 4. Alteration of Plan P500.00/ha. (Affected areas only) 5. Building Permit P5.00/sq.m. Per sq.m. of floor area of housing unit 6. Certificate of Registration and License to Sell a. Regular Rate a.1 Socialized Housing P50.00/lot/unit a.2 Economic Housing P100.00/lot/unit 7. Certificate of Completion P300.00/ha Per hectare or a fraction of land area 8. Certificate of Occupancy P5.00/sq.m. Per sq.m. of the floor area of the housing unit B. Condominium 1. Preliminary Approval and Locational Clearance (PALC) P500.00 2. Final Approval and Development Permit a. Per sq.m. of total land area P5.00/sq.m. b. Additional cost per sq. m. of saleable floor area P5.00/sq.m. 3. Inspection Fee P5.00/sq.m. Per sq.m. of total saleable land area 2. n Alteration of Plan Same as Item 2 (Final Approval and Development Permit) (Affected areas only) 3. Building Permit P5.00/sq.m. Per sq.m. of housing unit 4. Certificate of Registration and License to Sell P10.00/sq.m. Per sq.m. of total saleable land area cDSAEI 5. Certificate of Completion P10.00/sq.m. Per sq.m. of total saleable land area 6. Certificate of Occupancy P5.00/sq.m. Per sq.m. of total saleable land area IV. Approval of Industrial Subdivision A. Preliminary Approval and Locational Clearance 1. First five (5) hectares P800.00/ha. 2. Every additional hectare or a fraction thereof P250.00/ha. B. Final approval and Development Permit P1,500.00/ha. (Regardless of location) C. Inspection Fee P1,500.00/ha. (Regardless of location) D. Alteration of Plan Same as Item (B) Final Approval and Development Permit (Affected areas only) E. Certificate of Registration and License to Sell P5.00/sq.m. Per sq.m. of land area F. Certificate of Completion P1,000.00/ha. (Regardless of location) V. Approval of Commercial Subdivision A. Preliminary Approval and Locational Clearance (PALC) 1. First two (2) hectares P800.00/ha. 2. Every additional hectare P250.00/ha. B. Final approval and Development Permit P8,000.00/ha. (Regardless of location) C. Inspection Fee P800.00/ha. (Regardless of location) D. Alteration of Plan Same as Item (B) Final Approval and Development Permit (Affected areas only) E. Certificate of Registration and License to Sell P5.00/sq.m. Per sq.m. of land area F. Certificate of Completion P1,000.00/ha. (Regardless of location) VI. Approval of Farm Lot Subdivision A. Preliminary Approval and Locational Clearance 1. For the first five (5) hectares P500.00/ha. 2. For every additional hectare P100.00/ha. B. Final Approval and Development Permit P1,000.00/ha. C. Inspection Fee P800.00/ha. D. Alteration of Plan P1,000.00/ha. (Affected areas only) E. Certificate of Registration and License to Sell P100.00 Per saleable lot F. Certificate of Completion P500.00/ha. VII. Approval of Memorial Park/Cemetery A. Preliminary Approval and Locational Clearance 1. Regular Rate a. For Memorial Projects P1,000.00 For the first hectare b. For Cemeteries P500.00 For the first hectare 2. Every additional hectare or a fraction thereof a. Memorial Projects P300.00/ha. b. Cemeteries P100.00/ha. B. Final Approval and Development Permit 1. Memorial Projects P5.00/sq.m. 2. Cemeteries P4.00/sq.m. C. Inspection Fee 1. Memorial Projects P800.00 2. Cemeteries P300.00 D. Alteration of Plan Same as Item (b) Final Approval and Development Permit (Affected areas only) E. Certificate of Registration and License to Sell (Per saleable lot) 1. Memorial Projects P100.00 2. Cemeteries P30.00 F. Certificate of Completion 1. Memorial Projects P500.00/ha. 2. Cemeteries P200.00/ha. G. Other transactions/certifications covered by HLURB AO No. 04 H. Registration of dealers/brokers/salesmen SECTION 107. Time and Manner of Payment. The fees in this Article shall be paid to the Municipal Treasurer before the clearance is issued. SECTION 108. Accrual of Proceeds. The proceeds from Zoning/Locational and related fees shall accrue to the general fund of this municipality. SECTION 109. Administrative Provision. It shall be the duty of the Zoning Administrator or the duly designated local official to secure annually from HLURB pertinent rules and regulations required to implement this Article and to obtain the revised schedule of fees as soon as they are promulgated and become effective. SECTION 110. Applicability Clause. All other matters, not herein specified related to real estate development in the operation of subdivisions and the like shall be governed by the provisions of Presidential Decree No. 993, Executive Order No. 648, series of 1981 as amended by Executive Order No. 90, series of 1986, Presidential Decree No. 957; Republic Act No. 7279; Executive Order No. 71, series of 1993; and other related laws, rules and regulations. EDCcaS CHAPTER V Service Fees ARTICLE A Assessor's Certification Fees SECTION 111. Imposition of Fees. There shall be collected from every person requesting the annotation of certain documents, certified true copy of a tax declaration and other certifications from the Municipal Assessor's Office, the following fees: 1. Certified true copy of tax declaration P100.00 2. Transfer Fee, per transfer of tax declaration 200.00 3. Records verification fee 100.00 4. Certificate of total land holdings 100.00/page 5. Request for revision of RP 200.00/RPU 6. Digitized Map (bond paper size) 100.00/page 7. Ocular inspection fee 7.1 Poblacion 100.00 7.2 Along the National Highway 200.00 7.3 Interior Barangay 300.00 (Bitan-agan, Buenasuerte, Ebro, Ladgadan, Lucac, Mate, Ormaca, Sta. Ana and Tagapua) 7.4 Remote Barangay 500.00 (Borbon, Caimpugan, Das-agan, New Visayas, Rizal) SECTION 112. Administrative Provision. Request for transfer and revision of real property shall be entertained upon recommendation for payment by the Municipal Assessor and representation of official receipt of current realty taxes of the property subject for transfer. ARTICLE B Eco-Tourism Destination Fees and Other Charges SECTION 113. Impositions of Fees. There shall be collected an entrance fee on the following: I. Magdiwata Climb Entrance Fee (a) Foreign Tourist P50.00/pax (b) Local Tourist 20.00/pax (c) Researcher (Private) 25.00/pax (d) Researcher (Government) exempted (e) Educational Tour (Private) 15.00/pax (f) Educational Tour (Government) exempted II. Caving Adventures (a) Foreign Tourist 50.00/pax (b) Local Tourist 20.00/pax (c) Researcher (Private) 25.00/pax (d) Researcher (Government) exempted (e) Educational Tour (Private) 15.00/pax (f) Educational Tour (Government) exempted III. Wonderland Tour (a) Foreign Tourist 50.00/pax (b) Local Tourist 20.00/pax (c) Researcher (Private) 25.00/pax (d) Researcher (Government) exempted (e) Educational Tour (Private) 15.00/pax (f) Educational Tour (Government) exempted IV. Agusan Marsh (a) Foreign Tourist 50.00/pax (b) Local Tourist 20.00/pax (c) Researcher (Private) 25.00/pax (d) Researcher (Government) exempted (e) Educational Tour (Private) 15.00/pax (f) Educational Tour (Government) exempted ARTICLE C Forest Product Fees SECTION 114. Imposition of Fee. There is hereby imposed fee on forest concessions and forest products at a rate of two percent (2%) of the annual gross receipts of the concessionaire during the preceding year. ( Imposition of Fees in the development and utilization of national wealth. ) (a) Water Resource 1. Operators of Commercials Swimming Pools that depend mainly on our water resource that flows downstream from Mt. Magdiwata shall pay Two (2) pesos per customer of which one (1) peso shall be shared to the Barangay where the establishment is located and the One (1) peso shall be accrued to the general fund of this Municipality. 2. The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to issue cash tickets in their respective jurisdiction for this purpose. (b) Timber (Natural Grown Trees) 1. Community Based Forest Management Project (CBFMP) P75.00/cu.m. Private Land Timber Permit (PLTP) P50.00/cu.m. 2. Industrial Forest Management Agreement (IFMA) P100.00/cu.m. (c) Non-Timber 1. Rattan-unsplit (Per linear meter) a. Palasan, Calape and Kurakling a.1 over 2 cm in diameter P0.85 a.2 2 cm or less in diameter P0.65 b. Sika and arorog P0.10 c. Tumalin, limuron, dila-on and other species of rattan c.1 Over 2 cm in diameter P0.80 c.2 2 cm or less in diameter P0.50 2. Rattan Split (per kilogram) P3.50 3. Bamboo (per piece) a. Kawayan Tinik/Kawayan killing P6.00 b. Bayog P3.00 c. Boho/Bolo P2.00 d. Other species of erect bamboos; and P1.50 e. All climbing bamboos 0.50 4. Gums and resins (per kilogram) 0.40 5. Beeswax (per kilo) P1.00 6. Other minor forest products herein listed shall be charged 10% of the FOB market value ISHaCD SECTION 115. Time of Payment. The fee shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. SECTION 116. Administrative Provisions. A. Monitoring guidelines on the extraction and transport/shipment of mineral resources 1. The MENRO shall formulate effective measures in checking the actual volume of sand and gravel, ordinary stones, earth and other quarry resources extracted from public lands, lakes, rivers, streams, creeks and other public waters within the territorial jurisdiction of this municipality to ascertain the strict compliance of our existing laws, rules and regulations. 2. Failure of the truck owners/drivers and haulers of sand and gravel and other mineral resources to present the required delivery receipts shall pay a fine or surcharges of not less than One Thousand Three Hundred Thirty Three percent (1,333%) of the fair market value per cubic meter of the materials being transported but in no case be more than Three Thousand Pesos (P3,000.00) per cubic meter. Failure to pay the fine or surcharges shall cause the impounding of materials and vehicles to be released only upon payment issued from the office of the Municipal Treasurer and shall be distributed as follows: 1. Province Thirty percent (30%) 2. This Municipality Thirty percent (30%) 3. Barangay where the sand, gravel, and other quarry resources are extracted Forty percent (40%) 3. Failure to present Certificate of Origin of Mineral Ore (COMO) truck owner/drivers and escorts transporting mineral ore who fails to present the aforesaid transport documents upon demand could be valid grounds for the immediate issuance of seizure order and possible confiscation in favor to the government. B. Establishment of Barangay Mini-Forest/Parks 1. All Barangays within the administrative jurisdiction of this municipality shall be required to establish not less than one (1) hectare to be developed into Mini-Forest parks which will serve the following, to wit: a. Recreational Area; b. Wind breaks or shield structures and crops from strong winds and typhoons; c. Regulates the flows of waters during floods; d. Promote social awareness on the tangible and intangible benefits which we can derive from trees. 2. Seedling requirements including ornamental plants shall be provided by the DENR. ARTICLE D Health Examination Fees SECTION 117. Imposition of Fee. There shall be collected laboratory fees from any person who is given a physical examination by the Municipal Health Officer, fees for the issuance of sanitary permit and environmental Sanitation Certificate. A fee of Ten Pesos (10.00) shall be collected for each additional copy or subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer. A. For issuance of Sanitary Permit at the following rates: 1. Hotels, Motels, Lodging houses, boarding houses, apartment or tenement houses 1.1 Less than 10 rooms 150.00 1.2 Ten rooms and up 200.00 2. Banking Institutions 300.00 3. Breweries/wine makers/dealers 300.00 4. Manufacturer/dealer of mineral water and beverages 300.00 5. Ice Manufacturer/milk shops 300.00 6. Poultry, Piggery or swine farm bldg. 300.00 7. Woodcrafts and furniture 250.00 8. Groceries shop 250.00 9. Funeral Parlor 300.00 10. Tonsorial and Beauty Establishment 150.00 11. Day/Night Family Clubs Bars, Beer Garden Drinking Parlors, Theaters 250.00 12. Public establishments/Food Establishments, Bakeshops and Miki Factory 200.00 13. Dancing Schools/Fitness Center/Gym, Educational Institutions 150.00 14. Sales, Cigarettes, Liquors and other fermented liquors 14.1 Wholesale 4,500.00 14.2 Retailer 1,500.00 15. Rice and Corn Mill 400.00 16. Inland Resorts/Swimming Pools 250.00 17. Ball mill, Goldsmith, Gold Refinery 1,000.00 18. Junk Shop 500.00 19. Hospital 2,000.00 cDTACE 20. Medical, Dental and Optical Clinic, Diagnostic/Laboratory Pharmaceutical/drugstore 750.00 21. Gun Store 500.00 22. Chemical and Industrial Supplies 1,000.00 23. Communication and Electronics Facilities, Internet Caf 500.00 24. Gasoline Stations 1,000.00 25. Other business establishments 25.1 with/capital less than 50,000.00 200.00 25.2 with/capital more than 50,000.00 400.00 B. For issuance of Environmental Sanitation Certificate 1. Memorial Park 5,000.00 2. Piggery and Poultry 1,500.00 3. Subdivisions 3.1 High-end 2,000.00 3.2 Low Cost 500.00 4. Motor and Vehicle Repair Shops 750.00 5. Others 250.00 C. For laboratory Charges 1. Differential Count 115.00 2. Hemoglobin del 75.00 3. Platelet Count 115.00 4. Peripheral Count 115.00 5. Urinalysis 75.00 6. Pregnancy Test 225.00 7. Fecalysis 150.00 8. Gram Staining 150.00 9. AFB Staining 150.00 10. POP Smear 150.00 11. Sputum Examination 150.00 12. X-Ray 250.00 D. Minor Surgery 1. Vasectomy 500.00 2. Incision & Drainage 150.00 3. Circumcision 500.00 4. Cyst Excision 500.00 5. Removal of Foreign Body 200.00 6. Dressing of Wounds 100.00 7. Suturing of Wounds 200.00 8. Intravenous Fluid Insertion 100.00 E. Patient's Record Fee (HBMR Card, UFC Card, etc.) 35.00 F. Dental Services 1. Dental Examination 30.00 2. Dental Extraction 2.1 Children 150.00 2.2 Adult 300.00 3. Prophylaxis 500.00 4. Dental Certification 50.00 G. Family Planning Services 1. Pill 35.00 2. IUD Insertion only 500.00 3. Removal of IUD (for resident) 200.00 4. Removal of IUD (for non-resident) 500.00 5. DMPA/DEPO 150.00 H. Anonymous Clinic Services 1. Vaginal Smearing 100.00 I. Normal Deliveries at Birthing Clinic 1. Multipara/2 to 4 pregnancies 2,500.00 (Non-Philhealth member) J. Newborn Screening Fee (Non-Philhealth member) 750.00 SECTION 118. Time and Manner of Payment. The fee shall be paid to the Municipal Treasurer before the physical examination, sanitary permit, laboratory charges, environmental certificate and other health services is made and the medical certificate is issued. SECTION 119. Administrative Provisions. a. Individuals engaged in an occupation or working in the following establishments, are hereby required to undergo physical and medical examination from the RHU or local clinics/laboratories before they can be employed and such examination should be done once every six (6) months thereafter. 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. cCHITA 3. Dance schools, dance halls, nightclubs and videoke bars (including dance instructors, hostess, cooks, bartenders, waitresses, etc.) 4. Tonsorial and beauty establishments (including employees of barber shops, beauty parlors, hairdressing and manufacturing establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc.) 5. Massage clinics and sauna bath establishments (including masseurs, massage clinic/sauna bath attendants, etc.). 6. Hotel, motels and apartments, lodging, boarding, apartel or tenement houses, and condominiums. b. Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical/health certificates. c. The Municipal Health Officer shall keep a record of physical and other health examinations conducted, and copies of medical/health certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. ARTICLE E Mining Operation Fees SECTION 120. Imposition of Fees. There is hereby levied an annual fee at the rate of two percent (2%) based on the gross receipts for the preceding year of mining operation. (The fee should not exceed 2% of the gross receipts during the preceding year) SECTION 121. Situs of the Fee. Payment of the fee shall be made to this municipality which has jurisdiction over the mining area. In case the area transcends two (2) or more local government units, payment shall be made to the municipality in proportion to the area operated. SECTION 122. Exclusion. Extractions of the following are excluded from the coverage of fee levied herein: (a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources; (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 123. Time of Payment. The fee shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. SECTION 124. Administrative Provisions. (a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating, agreements, transfers, assignments, cantonment, cancellation and others, are recorded. (b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the actual market value of the mineral products or quarry resources to be removed. ARTICLE F Municipal Civil Registry Fees SECTION 125. Imposition of Fees. There shall be collected for services rendered by the Municipal Civil Registrar of this municipality at the rates prescribed hereunder. 1. Marriage Related Fees: 1.1 Application Fee 250.00 1.2 License Fee 100.00 1.3 Solemnization Fee 500.00 1.4 Family Planning Counseling Fee (including certificate) 300.00 1.5 Registration of Marriage Certificate 100.00 1.6 Reconstructed Marriage Certificate/Late Registration of Marriage Certificate 200.00 1.7 Certified True Copy of Marriage Certificate 100.00 2. Birth Related Fees: 2.1 Certificate of Birth (Owner's Copy of B.C.) 100.00 2.2 Certified True Copy of Birth 100.00 2.3 Late Registration of Birth Certificate: (a) First ten (10) years 100.00 (b) Additional amount of Twenty Pesos for every five (5) years thereafter. (P20.00) 3. For Registration Fee of the Following: 3.1 Legitimation 200.00 3.2 Adoption 1,500.00 3.3 Change of Name, correction of entry (Family name/Middle name) 1,500.00 3.4 Correction of entry or spelling 1,500.00 3.5 Legal Separation 1,500.00 3.6 Naturalization 1,500.00 3.7 Annulment/nullity of Marriage (Court Order) 1,500.00 3.8 Voluntary Emancipation of Minor 500.00 3.9 Court Decision recognizing or acknowledging natural children or impugning or denying such recognition 1,500.00 3.10 Judicial Determination of Paternity Affiliation 1,500.00 CScaDH 3.11 Court Decision or Order on the Custody of Minors and Guardianship 1,500.00 3.12 Aliases 1,500.00 3.13 Repatriation or Voluntary Renunciation of Citizenship 1,500.00 3.14 Civil Interdiction 500.00 3.15 Declaration or presumptive death of the absent spouse; judicial declaration of absence 1,500.00 3.16 Compulsory recognition of child; voluntary Recognition of illegitimate child 500.00 3.17 Appointment of guardian, Termination of guardianship 500.00 3.18 Judicial Determination of affiliation 1,000.00 3.19 Judicial determination of the fact of reappearance of absent of spouse; if disputed 1,500.00 3.20 Naturalization Certificate; Cancellation of Natural Certificate 1,500.00 3.21 Separation or revival of property rights 1,000.00 3.22 Emancipation of minor orphan 500.00 3.23 Affidavit of Reappearance 500.00 3.24 Acknowledgement 500.00 3.25 Acquisition and ratification of Artificial insemination 1,000.00 3.26 Authorization and ratification to contract marriage 1,000.00 3.27 Option to elect Philippines citizenship 1,500.00 3.28 Partition and distribution of properties of spouses; Child presumptive legitimacy 1,000.00 3.29 Marriage settlement and any modification Thereof 1,000.00 3.30 Repatriation Document 1,000.00 3.31 Waiver of Rights; Interests on absolute community of property 1,000.00 3.32 Other similar registrable instruments 1,000.00 3.33 Registration of Election Filipino citizenship 1,500.00 3.34 Subscription Fee 100.00 3.35 Out of town registration document 200.00 4. For Certified Copies of Any Document in the Register 4.1 Records Verification Fee 100.00 4.2 Certification Fee 100.00 4.3 Certification Fee for travel abroad 200.00 4.4 Certificate of non-appearance or Certificate of no record available; a. for local use 100.00/copy b. for travel abroad 200.00/copy c. Certificate of presumptive death based on court order 150.00/copy 4.5 Supplemental Report of Birth, Death & Marriage Certificate 500.00 4.6 Batch Request Entry Systems (BREQS) a. Verification of Birth, Marriage & Death 110.00 b. Certificate of No Marriage 105.00 SECTION 126. Burial Fee. 1. Burial Permit Fee 100.00 2. For Exhumation of Cadaver 1,000.00 3. For removal of Cadaver 1,000.00 4. For cremation 500.00 5. Transfer of Cadaver 500.00 6. Entrance of Cadaver from other Municipality 500.00 7. Registration of Death Certificate 100.00 8. Late Registration of Death 200.00 SECTION 127. Exemptions. The fee imposed in this Article shall not be collected in the following cases: a. Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. b. Burial permit of a pauper, per recommendation of the MSWDO to the Municipal Mayor. SECTION 128. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. Payment thereof shall accrue completely to the general fund. SECTION 129. Administrative Provision. A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning. ARTICLE G Police Clearance Fee SECTION 130. Imposition of Fee. There shall be paid for each police clearance certificate obtained from the Chief of Police of the Philippine National Police of this municipality at the rates: aHSTID Amount of Fee 1. For employment, scholarship, study grant, and other purposes not hereunder specified P50.00 2. For change of name 200.00 3. For application for Filipino Citizen 1,000.00 4. For passport or visa application 500.00 5. For firearms permit application 500.00 6. For PLEB Clearance 300.00 SECTION 131. Time and Manner of Payment. The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate. ARTICLE H Registration and Vaccination Fee SECTION 132. Imposition Fee. There shall be collected/imposed from every owner of a dog, a registration fee of Seventy-five Pesos (P75.00) and vaccination fee of Sixty Pesos (P60.00) for every dog vaccinated within the territorial jurisdiction of this municipality. SECTION 133. Time and Manner of Payment. The fee shall be paid to the Municipal Treasurer prior to the registration and vaccination of the dog in close coordination with the Municipal Agriculture Office. SECTION 134. Administrative Provisions. 1. Vaccination Against Rabies means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from Provincial Veterinary Office PVO and the Municipal Agricultural Office. (a) Every dog 3 months of age and older should be submitted by the owner for registration and vaccination against rabies every year. Young dogs shall be vaccinated within three (3) days after they have reached three months of age. (b) Every dog three (3) months of age and older should be submitted. ARTICLE I Sanitary Inspection Fee SECTION 135. Imposition of Fee. There shall be collected the following annual fees from each business establishment in this municipality or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: Amount of Fee a. For house for rent 1. below 60 sq. m. P100.00 2. 60-120 sq. m. 150.00 3. above 120 sq. m. 200.00 b. For each business, industrial, or agricultural establishment: 1. With an area of 25 sq.m. or more but less than 50 sq.m. 150.00 2. With an area of 50 sq.m. or more but less than 100 sq.m. 200.00 3. With an area of 100 sq.m. or more but less than 200 sq.m. 250.00 4. With an area of 200 sq.m. or more but less than 500 sq.m. 300.00 5. With an area of 500 sq.m. or more but less than 1000 sq.m. 400.00 6. With an area of 1,000 sq.m. or more 500.00 SECTION 136. Time and Manner of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 137. Administrative Provisions. (a) The Municipal Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments, buildings and accessories, house for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation before the end of 4th qtr. of every year. (b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before the issuance of sanitary inspection certificate. ARTICLE J Secretary's Fees SECTION 138. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this municipality. Amount of Fee (a) For every page or fraction thereof typewritten (not including the certificate and notation) P100.00 (b) For each certificate of correctness (with seal of office) written on the copy or attached thereto 100.00 (c) For certified copies of any papers, records, ordinances, entry of which any person is entitled to demand and receive a copy for each page 100.00 (d) Records verification fee 100.00 per record SECTION 139. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 140. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of copy of any municipal record or document is made. ARTICLE K Solid Waste Management Service Fees SECTION 141. Imposition of Fees. There shall be collected annual user's fees for Solid Waste Management Services to all residential industrial, institutional, commercial establishments such as hotels, restaurants, cinema houses, public markets; department stores; groceries; institutions like hospitals, schools, churches, public and private offices; industrial establishments like factories, plants and other establishments of any kind; and agricultural areas, including buses, haulers, panels, jeeps, center cars, tricycles, motorized tricycles, pedaled tricycles, single bicycles, carts, slides and others. CDHaET A. Commercial and Industrial Establishments 1. Vegetable Section 200.00/qtr. 2. Fish Section 200.00/qtr. 3. Dried Fish Section 150.00/qtr. 4. Meat Section 150.00/qtr. 5. Groceries and Sari-sari Stores 200.00/qtr. 6. Dry Goods Section 150.00/qtr. 7. Carenderias 200.00/qtr. 8. Refreshment and other unspecified 150.00/qtr. 9. Private and Public Market 300.00/qtr. 10. Supermarket 1,500.00/qtr. 11. Hotels and Restaurants 300.00/qtr. 12. Lodging Houses and Inns 250.00/qtr. 13. Boarding Houses 200.00/qtr. 14. Refreshment Parlor, Coffee Shoppe and Soda Fountain Bars 250.00/qtr. 15. Business establishments principally offering or rendering services, namely: a. Repair and Welding Shops, Service Stations Advertising Agencies 200.00/qtr. b. Private Terminals 200.00/qtr. c. Passenger Vehicles, Haulers and Others 200.00/qtr. d. Junk Shops and Lumber Yards 500.00/qtr. e. Funeral Parlors 500.00/qtr. f. Blacksmith, Furniture Shop, Machine Shop, Tailoring Shop, Beauty Parlor, Barber Shop, Dress Shop 250.00/qtr. g. Other not specified 250.00/qtr. B. Retailers/Wholesalers/Distributors of any article of commerce 375.00/qtr. C. Manufacturer of any article of commerce, Brewers Distillers, Repackers and Compounded Liquors, Distilled and other Wines 750.00/qtr. D. Rice and Corn Mill 750.00/qtr. E. Amusement Places: (Night Clubs, Day Clubs, Bars, Cabarets, Dance Halls, Billiards and Pool Hall, Bowling Alleys, Circus or Carnivals, Theaters and Gymnasiums) 500.00/qtr. F. Cockpit, Boxing Stadiums 450.00/qtr. G. Banks, Pawn Shops, Lending, Firms and the likes 600.00/qtr. H. Other Businesses not specified 250.00/qtr. I. Household 1.50/day/hh. SECTION 142. Administrative Provisions. B. n Residential Areas 1. The concerned resident shall ensure that the solid wastes are brought out in front of his gate/door and/or along the collection route of the vehicle/cart, during the collection period. 2. He/she shall report to the Office of the City/Municipal Health Officer and Municipal Environment & Natural Resources Officer and other concerned official for any uncollected solid waste within the vicinity of his/her residence. 3. Garbage not segregated and placed in approved containers by the local government shall not be collected and shall be treated as disposed of in violation of the anti-littering provision and shall be penalized accordingly. 4. The specific date and hour of garbage collection in particular locations shall be scheduled and announced for strict compliance by all concerned. C. Commercial Areas 1. The owner/operator/lessee of any enterprise shall be responsible for the timely positioning of the stored solid wastes during collection period which shall be made known in advance by the proper authorities which shall likewise assist wherever necessary in the sanitary means of loading wastes for collection purposes. 2. He shall remind the Environmental Sanitation Unit of the Office of the City/Municipal Health Officer in the collection of the uncollected solid wastes and other related matters. D. Institutional/Industrial Areas 1. The head of any institutional/industrial establishment shall assist the City/Municipal Government in the orderly and sanitary way of collecting and transporting its solid waste. 2. The collection and transportation of any hazardous waste (if necessary) shall be duly coordinated with the government agencies concerned with such type of waste. CHAPTER VI Municipal Charges ARTICLE A Fishery Fees and Charges SECTION 143. Imposition of Fees. There shall be collected the following fees for fishpond operation intended for commercial purpose or not. The rates of fee are the following: TaCEHA 1. Fish corrals or fishponds in inland fresh waters (a) Less than 500 sq.m. P200.00 (b) 500 sq.m. or more but less than 1,000 sq.m. 300.00 (c) 1,000 sq.m. or more but less than 5,000 sq.m. 500.00 (d) 5,000 sq.m. or more but less than 10,000 sq.m. 800.00 (e) 10,000 sq.m. or more 1,200.00 SECTION 144. Time and Manner of Payment. The fee imposed herein shall be paid at the Municipal Treasurer's Office within the first twenty (20) days of January of every year. ARTICLE B Mineral Land Rental Fee SECTION 145. Collection of Fee. There shall be collected an annual rental fee from the lessee of mineral lands owned by the municipality for the exploration, development and exploitation and disposition of minerals from said lands covered by lease in accordance with the following rates: a. On coal-bearing public lands P7.50/sq. m. or fraction thereof for each and every year for the first ten (10) years P15.00/sq. m. or fraction thereof for each for each and every year during the lease period b. On public lands bearing quarry resources P75.00/sq. m. or fraction thereof for each and every year during the lease period c. On all other mineral lands containing metallic or non-metallic minerals under existing mining laws and decrees P15.00/sq. m. or a fraction thereof for each and every year during the lease period SECTION 146. Time and Manner of Payment. The rental shall be paid in advance to the Municipal Treasurer or his duly authorized representative on the date of the granting of the lease and on the same date every year thereafter during the life of the lease. ARTICLE C Mining Claim Occupation Fee SECTION 147. Collection of Fee. There shall be collected annual occupation fee on locator, holder or occupant of mining claim in the amount of Seven pesos and Fifty centavos (P7.50) per square meter or fractional part thereof, until the lease covering the mining claim shall have been granted. SECTION 148. Time and Manner of Payment. The fee shall be payable to the Municipal Treasurer on the date of registration of the mining claim and on the same date every year thereafter, until the lease covering the mining claim shall have been granted. SECTION 149. Administrative Provisions. The Municipal Treasurer shall keep a list of all registered mining claims indicating there in the name of locators, area in hectares and date of registration. ARTICLE D Personal and Real Properties Owned by the Municipality Rental Fee SECTION 150. Imposition of Fees. The following rates of rental fees for the use of real and personal properties of this municipality shall be collected, outside market premises/site. Rate of Rental specify if annual, monthly, weekly or daily A. Land Only (per sq. m.) 1. Located in commercial/industrial area P50.00/sq. m./mo. 2. Located in residential area 30.00/sq. m./mo. 3. Others 30.00/sq. m./mo. B. Building (per sq.m. of floor area) 1. Located in commercial/industrial area P75.00/sq. m./mo. 2. Located in residential area 30.00/sq. m./mo. 3. Others 30.00/sq. m./mo. Note: For multi-storey structures rates can be categorized based on floor location as in ground floor, corner, etc. Specify if rental rates are annual, monthly, weekly or daily. C. Heavy Equipment Rental Rate/Hour Capacity 1. Vehicle Types (a) 10-W Dump Truck P1,950.00/hr 10 cu. m. (b) 6-W Dump Truck 1,200.00/hr 5 cu. m. (c) Front End Loader 1,800.00/hr 1.50 cu. m. (d) Motor Grader 1,400.00/hr - (e) Concrete Mixer 500.00/hr 1 Bagger (f) Backhoe (0.5 cu. m. cap) 800.00/hr (g) Generator set 1,500.00/hr (h) Compactor 1,600.00/hr (i) Concrete vibrator 300.00/hr (j) Concrete cutter 500.00/hr (k) 11 Plate compactor 500.00/hr 2. For the deliveries of sand and gravel (filling materials): (a) 10-W Dump truck 10 cu. m. P2,000.00/T.L (b) 6-W Dump truck 0.5 cu. m. 1,000.00/T.L 3. For the deliveries of sand: (a) 10-W Dump truck 10 cu. m. 3,400.00/T.L (b) 6-W Dump truck 0.5 cu. m. 1,900.00/T.L 4. For the deliveries of choker (screened gravel) (a) 10-W Dump truck 10 cu. m. 4,500.00/T.L acHTIC (b) 6-W Dump truck 0.5 cu. m. 2,250.00/T.L 5. Office equipment services (a) Duplo Machine a.1 Labor only 100.00/ream a.2 Labor and material (short size bond paper) 400.00/ream a.3 Labor and material (long size bond paper) 450.00/ream (b) Multi Media Projector 3,000.00/day (c) Photo copier 1.00/copy (d) Video Camera 1,200.00/day (e) Ambulance services e.1 Rate of rental 1,500.00/trip The requesting party shall provide the fuel for the ambulance car/service vehicle wherever the destination may take except for indigent users who shall also be exempted from payment of ambulance rental fee. 6. Chairs and Tables. (a) Per chair (plastic) P5.00/day (b) Per table (long) 20.00/day (c) Per table (small) 10.00/day Any damage of the Units will be paid by the Lessee at its prevailing replacement cost. The hauling and handling expenses will be shouldered by the lessee. 7. Sound System (a) Barangays, National Offices, Religious and NGO's in the municipality P1,800.00/8hrs. (b) In excess of 8 hours, the rate of Sound System 150.00/hour Operator and vehicle shall be provided for hauling, the incidental expenses of which shall be shouldered by the lessee. 8. Standardized Testing Fee for TESDA Competency Equipment Test 400.00 per applicant or examinee SECTION 151. Time and Manner of Payment. The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, before the use or occupancy of the property or before the delivery of sand and gravel. ARTICLE E Traffic Violations and Fines SECTION 152. Imposition of Penalties. There shall be collected fines for any of the traffic violation committed within 365 days, the penalties are as follows: A. IMPROPER USE OF MOTOR VEHICLES Offenses 1st Offense 2nd Offense 3rd and succeeding Offenses 1. Abandonment of motor vehicles 200.00 250.00 300.00 2. Allowing passengers to ride on the Running board or to hitch 200.00 250.00 300.00 3. Excess passengers in the front seat 200.00 250.00 300.00 4. Loading/unloading in prohibited zone 200.00 300.00 400.00 5. Obstruction 200.00 250.00 300.00 6. Refusal to convey passenger for tricycle, Motorized only 400.00 500.00 700.00 7. Stalled vehicles 200.00 250.00 300.00 8. Trip-cutting 400.00 500.00 700.00 9. Unregistered motor vehicles (tricycle & motorized) 9.1 operator 400.00 500.00 600.00 9.2 driver 300.00 400.00 500.00 SECTION 153. Reckless Driving (For Vehicle covered by Municipal Franchise). 1. Backing against flow of traffic (not applicable on nat'l highway) 200.00 300.00 400.00 2. Cutting corner or blind curve (not applicable on nat'l highway) 200.00 300.00 400.00 3. Disregarding "do not enter" street 300.00 400.00 500.00 4. Driving on the wrong side of the street 200.00 400.00 600.00 5. Driving with an inappropriate license 400.00 550.00 700.00 6. Driving under the influence of liquor 600.00 900.00 1,500.00 7. Driving without license 350.00 450.00 600.00 8. Driving without lights 200.00 300.00 400.00 9. Employing or hiring non-prof. driver 350.00 450.00 600.00 10. Failure to carry registration certificate and receipt of payment 200.00 300.00 400.00 11. Failure to give right of way to police or agency vehicles 250.00 300.00 400.00 12. Failure to stop, entering "Thru Stop Street" 200.00 300.00 400.00 13. Failure to yield the "Right of Way" 200.00 300.00 400.00 14. Loading or unloading at intersection at the middle of the street or within Prohibited zone 400.00 500.00 600.00 15. Making U-turn at street intersection 200.00 300.00 400.00 16. Racing or over speeding (Speed limit: 10 KPH) 300.00 600.00 800.00 SECTION 154. Unauthorized Motor Vehicles/Accessories. 1. Without horn 200.00 300.00 400.00 2. With open mufflers 200.00 300.00 400.00 3. Improvised front or red plate 200.00 300.00 400.00 4. No printed marking: "Not For Hire" on both sides of the vehicles 200.00 300.00 400.00 5. Delinquent, suspended or invalid (a) Registration: For Driver 200.00 300.00 400.00 (b) For Operator 200.00 300.00 400.00 6. No body number 200.00 300.00 400.00 7. No passengers light 200.00 300.00 400.00 8. Violation of stereo regulation 400.00 600.00 1,000.00 9. No canvass covering 250.00 350.00 450.00 10. Vehicles without franchise 500.00 750.00 1,000.00 11. Colorum driver 200.00 300.00 400.00 12. Using vehicle in the commission of a crime for driver 350.00 450.00 600.00 13. Overcharging: for driver, operator 300.00 400.00 500.00 14. Wearing sleeveless/Short pants 200.00 300.00 400.00 15. Not wearing shoes 200.00 300.00 400.00 SECTION 155. Illegal Parking within Municipal Streets. 1. Within 5 meters of the intersection of curve lines 200.00 300.00 400.00 2. On a cross walk 200.00 300.00 400.00 3. In front four (4) meters of Fire Hydrant 200.00 300.00 400.00 4. On the road side of any vehicle stopped 200.00 300.00 400.00 5. In front of Private driveway 200.00 300.00 400.00 6. To park at the curve or edge of the street 200.00 300.00 400.00 SECTION 156. Motorcycle for Rider without Permit. 1. Operating without permit 300.00 400.00 600.00 Riders of racing motorcycle should secure Mayor's Permit. ScaCEH SECTION 157. One Way. 1st 2nd 3rd 1. Cargo Truck & PUB, PUJ, Multicab, Private Vehicles 200.00 400.00 600.00 2. Tricycles, Motorized, Pedaled Trisicad & Single Motor 200.00 300.00 400.00 SECTION 158. No Permit & Franchise. 1. Motorized Tricycle for Hire 300.00 600.00 1,500.00 2. Motor Tricycle for Hire, center car 400.00 600.00 1,500.00 3. Trisicad for Hire 200.00 400.00 600.00 4. Single Motor for Hire 300.00 400.00 600.00 SECTION 159. No Registration Not for Hire Tricycles. 1. Motorized tricycle 300.00 600.00 1,500.00 2. Motorcycle, Center Car 400.00 600.00 1,500.00 3. Private Trisicad 200.00 300.00 400.00 SECTION 160. Rerouting Scheme. 1. PUB 400.00 600.00 1,500.00 2. PUJ and Multicab 200.00 400.00 600.00 SECTION 161. Failure to Pay Cash Tickets in Designated Terminal, Parking Space or Ticket Booth. 1. Buses, PUJ, Cargo Truck, Multicab, Panel-Truck/Van and other 400.00 600.00 1,500.00 2. Motorcycle, Tricycles, Motorized & Trisicad, center car 300.00 400.00 600.00 SECTION 162. Regulation of Speed. Speed limit of all vehicles shall be 10KPH within the poblacion area. 1. Overspeeding 300.00 600.00 1,500.00 SECTION 163. Illegal Parking. 1. On the sidewalk, path or alley not intended for parking at any place where official and traffic signs have been erected prohibiting parking 200.00 300.00 400.00 All other violation not mentioned in this Code are punishable under R.A. 4136 otherwise known as "AN ACT TO COMPILE THE LAWS RELATIVE TO LAND TRANSPORTATION AND TRAFFIC RULES, TO CREATE A LAND TRANSPORTATION COMMISSION AND FOR OTHER PURPOSES." SECTION 164. Wearing of Helmet. Drivers and riders of single motorcycle shall wear crash helmet within the territorial jurisdiction of this municipality except when plying within the poblacion area. 200.00 300.00 500.00 SECTION 165. Enforcement of Traffic Rules. Traffic rules regarding the use of all streets, thoroughfares, alleys, bridges, sidewalks and other places intended for transportation of the Municipal Government shall be enforced. SECTION 166. Payment and Collection of Fines. All fines of offense shall be paid to the Municipal Treasurer's Office only after completion of seminars but not later than seven (7) days after apprehension. Violators should present documents showing that they had undergone the required seminar before the Municipal Treasurer's Office shall accept the payment required. The confiscated driver's license of motor vehicle, license plates shall be released immediately by the Municipal License Office after payment. SECTION 167. Administrative Provisions. 1. For all offenses, traffic citation shall be issued to erring drivers, owners, or operators of a motor vehicle. 2. Traffic law enforcers, pollution control officers, and transportation officers and others from the national government who have certain-duties relating to traffic, emission control of motor vehicles and licensing of motor vehicles and drivers have to consult the Municipal Government on their plans, programs and operation and secure approval before implementation thereof from the Sangguniang Bayan pursuant to Section 26, Section 27, (a) (5) (v) and (vi) of the Local Government Code of 1991. 3. All traffic signs, signals and road markings intended to inform drivers and regulate use of streets, alleys, bridges and sidewalks before they are installed or removed shall be approved by the Sangguniang Bayan through the recommendation of the Municipal Mayor. CHAPTER VII Municipal Economic Enterprises ARTICLE A Cemetery Charges SECTION 168. Imposition of Fees. There shall be collected the following fees for the rental of Municipal Cemetery lots: Fee for 5 years lease (a) Rental fee for each burial lot P200.00/annum a-1. additional area of 1.5m x 3m 500.00/annum (b) For every additional layer thereof 150.00/annum (c) For niches 150.00/annum SECTION 169. Time and Manner of Payment. The fee shall be paid to the Municipal Treasurer's Office upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or twenty (20) days before the expiration of the lease period in case of renewal. TIEHDC A fee shall not be collected in a pauper's burial, upon recommendation of the Municipal Mayor. SECTION 170. Administrative Provisions. (a) As used in this Article, Municipal Cemetery shall refer to the lot owned by the municipality devoted for the burial of cadaver. (b) A standard cemetery lot shall be three (3) meters long and one and half meter wide (1.5 m). (c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds. (d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer. (e) Any construction of whatever kind or nature in public cemetery whether for temporary or permanent use, shall only be allowed after the execution of a contract upon endorsement of the MENRO and the approval of a permit issued by the Municipal Mayor upon the recommendation of the Municipal Health Officer. The Signatory of the contract shall be the Municipal Environment and Natural Resources Officer, Municipal Civil Registrar, Municipal Treasurer and Municipal Mayor as First Party and Lessee as Second Party. (f) The lease period shall be five (5) years. In case a lessee intends to renew the lease upon its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees provided. In addition, the lessee shall pay the assessment of the building as beneficial user. (g) It shall be the duty of the Municipal Civil Registrar to prepare and submit to the Municipal Treasurer a list of the leases that are to expire thirty (30) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. (h) The MENRO shall prepare, register and keep contract of leases of cemetery lots. Upon effectivity of this Code, the MENRO shall conduct an inventory of the niches in the public cemetery. ARTICLE B Farmers and Youth Training Center (FYTC) Usage Rate SECTION 171. Imposition of Fees. There shall be collected fees for the usage of Farmers and Youth Training Center (FYTC) at the following rates prescribed hereunder. 1. Activities like meetings, seminars, conferences, sports, fund raising activities 1.1 During day time P300.00 1.1.1 Additional charge for the usage of electric supply P100.00/hr. 1.2 During night time P1,000.00 1.1.2 Additional charge for the usage of electric supply P100.00/hr. 2. Farmers and youth Activities a. If no electricity is used Exempted b. If electricity is used P100.00/hr. Note: The charge of sound usage is separate of the above rates. SECTION 172. Time and Manner of Payment. All users are required to book at the Municipal Engineering Office for proper scheduling and approval. The rental fee shall be paid in advance to the Municipal Treasurer's Office after the requests has been approved. ARTICLE C Market and Slaughterhouse Fees SECTION 173. Imposition of Fees. There is hereby imposed slaughter fee for the use of San Francisco Public Slaughterhouse to be collected from the owners of animals slaughtered at a following fixed rates, viz. : 1. Hog/Goat/Sheep P20.00 2. Large Cattle 60.00 3. Chicken 5.00 4. Others 5.00 SECTION 174. Slaughter Permit. Before any animal is slaughtered, a permit shall be secured from the Municipal Veterinarian or his duly authorized representative. For this purpose, the Municipal Veterinarian from the Municipal Agricultural Office or his duly authorized representative shall be at the Municipal Slaughterhouse before and during slaughtering time. Owners of Large Cattle animals are required to submit/present FIRST the duly signed "SLAUGHTER PERMIT" to the slaughterhouse master/administrator/in charge/meat inspector BEFORE such large cattle will be slaughtered. SECTION 175. Animal Cage Fee. For animals deposited and kept in the cage owned by the Municipal Government. There shall be fees collected per day or fraction thereof upon withdrawal of such animals. Computation of cage fees based in per day: 1. Hogs/Goats/Sheeps 6.00 per head/day 2. Large Cattle 10.00 per head/day 3. Others 4.00 per head/day SECTION 176. Delivery Fee. A delivery fee of One Peso (P1.00) per kg. of carcass weight shall be collected for the use of the Meat Delivery Van owned or leased by the Municipal Government from the Slaughterhouse to the Public Market. For meat deliveries beyond the Public Market, delivery shall be at One Peso (P1.00). ACcaET SECTION 177. Ante Mortem Fee. Per kilogram (live weight) 1. Hog/Goat/Sheep .25 cent./kg. 2. Large Cattle .25 cent./kg. 3. Chicken .15 cent./kg. 4. Others .15 cent./kg. SECTION 178. Post Mortem Fee. A Post Mortem Fee of Fifty Centavos (P0.50) per kilogram of carcass shall be collected for all animals slaughtered at the San Francisco Public Slaughterhouse. SECTION 179. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer this municipality at 4:00 am daily or to his duly authorized representative at the slaughterhouse perimeter immediately after weighing the carcass. No carcass will be transported to the public market or released from slaughterhouse area if compliance of said imposition has not been complied with. SECTION 180. Administrative Provisions. The Municipal Treasurer shall keep a list of all registered meat vendors in the municipality indicating therein their names and addresses, telephone numbers, stall numbers and names of their slaughter man. ARTICLE D Market Entrance Fees SECTION 181. Imposition of Fees. There shall be collected market fees on all transient vendors selling goods, commodities or merchandize within the market perimeter. A. ANIMAL AND FOWLS 1. Live pigs, goats, sheep 1.00/kl. 2. Live Fowls 1.50/head 3. Fresh meat .80/kilo 4. Dressed chicken (whole/sliced) .80/kilo 5. Chicken spare parts like head, neck, leg, intestine, liver, skin, heart & others .70/kilo B. MARINE PRODUCTS 1. Fresh Fish .80/kilo 2. Dried Fish 15.00/box 3. Other marine products/Sea Food; Lobster, Shrimps, Squid, Crab, Octopus 3.50/kl. C. ROOT CROPS (Like apale, Cassava, camote, gabi, taro, Vega, carlang, Ubi, Peanuts, Carrots, Currioso, Potatoes, Radish, Singkamas, and other kinds of Root Crops, not mentioned here.) 1. From marginal farmer 10.00/sack or bukag 2. Supplier from delivery Truck, Van, Panel 15.00/sack or bukag D. VEGETABLES (Per Sako/Bukag) (Like Alugbate, Ampalaya, balagay, Cabbage, Carrots, Cauliflower, Chicharo, Camansi, Camote Tops, Cow peas, Colitis, Chili, Eggplant, Garlic, Iba, Kentucky, beans, Ginger, Onion leaves and Bombay, Paco, Patola, Petchay, Potato, Cucumber, Puso, Radish, Takway, Tiklis, String beans, Sayote, Squash, Kangkong, Beans, young corn, banana leaves, Bamboo sticks etc. and other vegetables not mentioned here) 1. Farmers P8.00/sack or bukag 2. Supplier from Delivery Truck, Van, Panel 15.00/sack or bukag E. FRUITS 1. Apples 15.00/cartoon 2. Anonas 12.00/box 3. Atis 15.00/bukag 4. Avocado 15.00/bukag 5. Balimbing 10.00/box 6. Banana (Bungan, Tundan, Lacatan, Amorado, Cardaba, Cavendish, Sab-a, Sarabia and the like) 8.00/sack or bukag 5.00/bunch or bulig 7. Boongon 12.00/sako 8. Caimito 15.00/bukag 9. Calamansi 15.00/box 10. Casoy 12.00/box 11. Chico 15.00/sack or bukag 12. Citrus, Oranges and Sunkist 15.00/sack or bukag 13. Durian P5.00/pc. 14. Grapes 20.00/cartoon 1.50/kilo 15. Guavas 12.00/cartoon/box 16. Guyabano 12.00/box 17. Jackfruit 5.00/pc 18. Kamachili 12.00/box 19. Lanzones 15.00/box 20. Lomboy 12.00/box 21. Macopa 12.00/sack or bukag 22. Mango 20.00/bukag 23. Mangosteen 20.00/box 24. Marang 10.00/bukag 25. Melon 15.00/bukag 26. Pakwan (Watermelon) 10.00/bukag 27. Papaya 15.00/bukag 28. Pineapple 10.00/bukag 29. Pomelo 6.00/pc. 30. Rambutan 20.00/bukag 31. Sampaloc 15.00/box 32. Santol 15.00/sack or bukag 33. Tisa 15.00/box 34. Young Coconut (butong) 1.00/pc. 35. Other not mentioned 10.00/sack or bukag F. NATIVE PRODUCTS 1. Abaca Rope (Per roll) P3.00 2. Baguio/Silhig (Per Piece) 5.00 3. Bamboo Furniture Set (Per Set) 30.00 4. Basket (Per Unit) 2.00 5. Brooms-midrids (Per Piece) 2.00 6. Ceramics, Kon, Anglet & Pottery Products Per Unit 2.00 7. Charcoal (Per Sack) 10.00 8. Firewood (Per Bundle) 2.00 9. Hats (Per Dozen) 5.00 10. Ibyok/Silhig (Per Unit) 2.00 11. Kalan (Per Unit) 5.00 12. Mats/Banig (Per Piece) 3.00 13. Metal Products (Per Unit) 2.00 14. Nigo, Ayagan & Biringan (Per Unit) 2.00 15. Rattan Chairs (Per Set) 20.00 16. Rattan Divider (Per Unit) 20.00 17. Rattan Split (Per bundle of 10 pcs.) 10.00 18. Raw Rattan (Per bundle of 10 pcs.) 10.00 19. Tiklis (Alat) (Per Unit) 3.00 20. Others not mentioned 5.00 G. AGRICULTURAL PRODUCTS: 1. Bamboo pole 5.00/unit 2. Bamboo shoot (dabong) 5.00/pail 3. Cacao 2.00/kilo 4. Coconut 1.00/pc. 5. Coffee & Mung beans 1.00/kilo 6. Copra 20.00/sack 7. Drinking Water Stand 25.00/day 8. Eggs 2.00/tray 9. Flour 10.00/sack 10. Kangkong 5.00/bundle 11. Local toyo 5.00/gallon 12. Native vinegar 5.00/gallon 13. Raw Abaca 5.00/kilo 14. Rice, Corn hulks 2.00/sack 15. Rice, Corn unhulks 1.00/sack 16. Salt 5.00/sack 17. Sawali/amakan 5.00/piece 18. Seaweeds 5.00/pail 19. Seedling/plant 1.00/seedling 20. Sliced bamboo 10.00/bundle 21. Starch 10.00/sack 22. Sugar 15.00/sack 23. Sweets (candies, sitsaron) 5.00/sack 24. Others not mentioned 5.00 SECTION 182. Permanent/Transient Vendors. Permanent market vendors inside the public market shall pay the market fees and secure cash tickets from the collector not later than 3:00 p.m. Every casual/transient vendor shall pay at the gate/entrance before they are allowed to take their goods or merchandise for sale inside the public market or market premises. SaIEcA SECTION 183. Trucks and other Conveyances. Trucks, or other conveyance, whether hired or not, parked within 50 meters radius from the border of the market and disposing, discharging or advertising products/merchandise thereat shall pay the following: 1. Kind of Conveyance (Rate per Entry) a. Jeep (Regardless of load) P25.00 b. Truck (Regardless of load) P50.00 SECTION 184. Time and Manner of Payment. The entrance fee shall be paid to the authorized representative of the Municipal Treasurer or collector before entering the public perimeter or at the designated entrance of the public market in a form of cash tickets representing the corresponding amount of entrance fees identified above. ARTICLE E Market Rental Fees SECTION 185. Imposition of Fees. There shall be collected daily rental fees from occupants of stalls/tables at the rate of fees categorically described hereunder. Also, monthly rental fees on government-owned commercial buildings within the public market perimeter based on square meter and number of storey. A. Daily/Monthly Rental Fees of Market Stalls/Tables 1. Stalls/Tables within the Public Shopping Mall a. Meat section 65.00 b. Fish section 65.00 c. Dry Goods/chucherias section 65.00 d. Vegetables section 65.00 e. Bugasan and dried fish section 50.00 f. Poultry products 65.00 g. Flower shop 65.00 h. Groceries 65.00 i. General merchandise, glasswares, Chairwares, home appliances 102.00 j. Eateries/refreshment parlors 65.00 k. Shoe shop leather good 65.00 l. Movable or immovable stalls 15.00/sq.m. m. Others 45.00 n. Free lancer vendors within the fish section vicinity, if vending is allowed 50.00 (An occupancy fee of ten thousand pesos (10,000.00) is required before the new stall owner is allowed to occupy his/her awarded stall. 2. Stalls/tables within the "Block G building" and its surrounding formerly tubaan. a. Painitan-snack 30.00 b. Carenderia 30.00 c. Bakeshop/canteen 30.00 d. Sidewalks/Chucherias etc. 20.00 e. Fruit Stand 30.00 3. Bus terminal stalls and its surrounding "Block H building." a. Sari-sari store/pasalubong center 30.00 b. Night kapihan/painitan tables 20.00 c. News stand/fruitstand 30.00 d. Balotan 10.00 e. Burger stand 150.00 f. Space measured from 3 to 8 square meter per Mun. Ordinance No. 5 Series of 2005 3,100.00 4. Stalls/tables within the market bagsakan "Block J & K buildings" and its surrounding formerly old market. a. Internet caf 25.00 b. Vegetables, Fruits 25.00 c. Video k, canteen 25.00 d. Rice, corn etc. 25.00 e. Tailoring 25.00 f. Billiard table 25.00 g. Carenderia 25.00 h. Fish section 25.00 i. Sidewalks, kangkong, camote fish, gulay, fruits etc. (1 meter) 10.00 5. Stalls in "Block 12" and its surrounding formerly old fruit section now Imported Shoes section. a. Imported Shoes "Ukay-ukay" Shoes 30.00 b. CD/DVD Stand 20.00/30.00 c. Chucherias 30.00 d. Sidewalks 20.00 B. Rental Fee of Privately Constructed Commercial Buildings CATEGORY DAILY RATE 1. Two Storey Commercial Building (Facing Center Island) a. Corner Stall 2.25/sq. m. b. Non-Corner 2.00/sq. m. 2. Two Storey Commercial Building (Facing Provincial Roads) a. Corner Stall 2.00/sq. m. b. Non-Corner 1.75/sq. m. 3. Two Storey Commercial Building within the market site a. Corner Stall 2.00/sq. m. b. Non-Corner 1.75/sq. m. 4. Stall with Mezzanine a. Corner Stall 1.75/sq. m. b. Non-Corner 1.50/sq. m. 5. One Storey Commercial Building a. Corner Stall 1.50/sq. m. b. Non-Corner 1.25/sq. m. 6. Better-located stalls within the Public Shopping Mall such as those front stalls facing the market periphery or street and corner stalls, there shall be added to the above-described fees, the following: a. Front Corner Stalls - plus 20% of the rate imposed b. Front Stalls - plus 15% of the rate imposed c. Inside Corner Stalls - plus 10% of the rate imposed SECTION 186. Market Stalls/Vendors Not Specified under Section 192 (A) & (D). Daily rental fees may also be determined by the market space occupied at Twenty Pesos (P20.00) per square meter or portion thereof, above shall be determined also by the collector in accordance with existing market policies and ordinances. CcSTHI SECTION 187. Time and Manner of Payment. The daily rental fees imposed herein shall be paid to the authorized representative of the Municipal Treasurer or collectors before 5:00 P.M. everyday at the place where stalls/tables or business is located. Upon payment, the collector will issue an official receipt or if not in a form of cash tickets that exactly correspond to the amount paid. The rental of stalls and blocks imposed herein shall become due and payable every first 20 days of the month and should be paid to the Municipal Treasurer or his authorized representative without demand. SECTION 188. Administrative Provisions. The Municipal Treasurer shall keep a complete stall ledger cards and the lease of contract agreements, indicating therein their names, the rental amount, addresses, contact numbers, stall numbers and expiration of the contract executed. SECTION 189. Market Committee. 1. Creation. There is hereby created a body which shall henceforth be referred to as the "market committee." 2. Composition. The Market Committee shall be composed of the Municipal Mayor as Chairman, The Municipal Treasurer as Co-Chairperson, with the following members: Municipal Economic Enterprises Officer, Municipal Assessor, Building Official, Municipal License Officer, Municipal Planning and Development Coordinator. 3. Powers and Functions. The Market Committee shall have the following powers and functions: 3.1 Make an inventory of all existing stalls, buildings and occupants thereto located at the public market; 3.2 To formulate measures and strategies to place proper government taxation due to the respective tenants; 3.3 To review the local fiscal laws and other related governing ordinances to ensure its strict implementation; 3.4 To review the existing lease contracts between the tenant and the Local Government Unit. 3.5 To recommend the enactment of updating of ordinance to suit the current issues and concerns. 3.6 To prepare and/or approve strategic, development and action plans to insure that the market is fully developed and truly serving the general public. 3.7 To formulate policies, rules and guidelines for market operation and administration. 3.8 To conduct periodic review of municipal market operations. 3.9 To coordinate with the Budget Officer in the budget preparation for the municipal market. a. To adjudicate market stalls to qualified parties. b. To hear and settle grievance arising out of market operation. c. To conduct in-depth study, extensive research and situational analysis, before opening any additional market sites, upgrading, transfer or closure of existing market. 3.10 To determine and recommend to the Sangguniang Bayan market rates and fees at levels in order to render market operation economically viable. 3.11 To determine the classification of stalls according to sales potentials. 3.12 To conduct stall closure. The Committee on Market, the President of the Market Vendors Association may be invited from time to time and sit in during market committee meetings to deliberate on issues and concerns that affect market plans and problems. Meeting. The Market Committee shall have its regular meeting every third Thursday of the month. However, the Municipal Mayor as the Chair, may call a special meeting anytime for the purpose of taking up specific matters upon request of any of its member. Administrative Support. The Municipal Administrator shall act as the Executive Officer and head of the Secretariat of the Market Committee. He shall be assisted by a recording secretary. The Secretariat shall notify the members of the Market Committee, document its proceedings and perform such other functions as may be assigned by the Market Committee. SECTION 190. Market Revenue Generation. The Municipal Treasurer shall exercise immediate supervision, administration and control over the collection of market fees. There shall be Revenue Collection Clerks assigned in the Public Market. The duties and obligations of Revenue Collection Clerks are as follows: 1. Recommend/implement measures for effective collection of stall rentals and others fees; 2. Submit to the market committee revenue reports on weekly and monthly basis with comparative statement, e.g. ,actual collections versus collectibles from rentals and other fees; 3. Perform such other function as may be assigned by the Municipal Treasurer; 4. The market, entrance, slaughter and other fees as prescribed in this Code, shall be the basis of collections; 5. Each market unit shall generate revenues to be able to sustain its operation; SDTIaE 6. The use of Officials Receipts (O.R.) shall be required for payment in excess of P20.00. Lower than this amount is subject to the issuance of cash tickets. SECTION 191. Stall/Space Management, Stall/Space Vacancy, Adjudication, Award Occupancy. 1. Qualifications. Natural persons are qualified to participate in the adjudication of market stalls and spaces, provided that they meet the following requirements: 1.1 Must be a Filipino citizen. 1.2 Must be a resident of this Municipality. 1.3 Show evidence that they are taxpayers in this Municipality. 1.4 Have no record of violations of market rules and regulations. 1.5 Pay the corresponding application fee. 1.6 Must not own a stall in any of the municipal-owned or operated public markets. 1.7 Must not be an official/employee of this Local Government Unit at the time of application. 2. Stall/Space Vacancy. A market stall/space is deemed vacant under any of the following circumstances: 2.1 When it is newly constructed and not yet leased. 2.2 When it is declared vacant by the Market Committee for the following reasons/causes; a. Abandonment by the lessee. b. For violation by the lessee of any of the terms and conditions of the contract of lease, this Code, Ordinances, policies, rules and regulations. c. Death of Lessee. 2.3 Voluntary surrender by the lessee. 2.4 Physical incapacity of the lessee provided any immediate member of his/her family refuses to administer the stall/space. 3. Adjudication and Occupancy. Stall/Space adjudication and right of occupancy shall be determined by the market committee in accordance with the provisions of this Code. 4. Manner of Adjudication. A Notice of Stall/Space vacancy shall be posted for ten (10) consecutive days in a conspicuous place in the market premises. The notice shall indicate the area of the vacant stall/space, section and the public market building where it is located. It shall likewise contain information that will afford the prospective applicant enough knowledge of the adjudication procedure, minimum guide rate, terms and contracts, date, time and place of the raffle. The Market committee shall adjudicated market stall/space to qualified applicant by means of a raffle, in case there is only one qualified applicant the market committee may adjudicate the stall to said applicant. 5. Award. The Market Committee shall award to the winning qualified applicant the contract of lease over the market stall/space subject to the final action on a protest, if any. Any applicant who feels aggrieved by the decision of the market committee shall, within 5 days from the date of publication of the winning qualified applicant, file his/her protest with the committee. The committee, in accordance with its procedure, shall decide said protest within 15 days from actual receipt thereof. 6. Only one stall/space be awarded to a family which shall consist of the parent and their unmarried children who are below 18 years old. Lessees shall manage the stall/space themselves and should not be subleased nor be rented. In case the lessees shall hire helpers, it shall be registered with the Market Supervisor. 7. Special Award and Adjudication. The Market Committee may seek approval from the Sangguniang Bayan to grant special awards as the need arises, to people assisting the market administration in curtailing anomalous practices involving market operations or violation of this Code. SECTION 192. Contract. 1. The Committee shall recommend to the Municipal Mayor the content of the contract or any changes thereafter. The terms of the Contract of Lease shall be for a period of three (3) years for Public Shopping Mall and other public markets; and five (5) years for Market Block Stalls and Perimeter Buildings. 2. Stall and or/space administration. Any person who has been awarded the right to lease a market stall and/or space in accordance with the provisions hereof, shall actively administer run or manage personally and be present at his/her stall/space otherwise his/her stall/space be considered abandoned or subleased. Under no circumstances shall subleasing be allowed. Prior written notification to the market supervisor must be made by the stallholders/space occupants regarding employing helpers. No person shall be allowed to administer a stall/space unless undergone the required orientation of market rules and regulations conducted by the Market Supervisor. 3. Stall/space occupants shall not be allowed to display and sell their merchandise beyond the limits of their stalls. However, sidewalk vending may be allowed upon discretion of the Market Committee which vending space shall in no case exceed one (1) meter and shall be strictly limited to one (1) space per occupant only. 4. Manner of Paying Rentals. The stallholders/space occupants shall pay the rent for the lease of market stall/space on a daily or monthly basis, paid in advance at the option of the lessee as stipulated in the Contract of Lease. AacCIT 5. A stall/space in a government market must continuously serve the public and generate revenue for the government. Any stall/space that shall be idle for seven (7) consecutive days for whatever reason shall be declared abandoned or vacant, unless otherwise decided by the Market Committee. 6. Death of Lessee, Permanent Physical Incapacity, Succession. If a lessee dies, or become physically incapacitated permanently, the surviving and physically able spouse, except when legally separated, may succeed said lessee to the occupancy of the stall/space. Provided, however, that if the stallholder/space occupants leaves no spouse or the latter is physically incapacitated, the oldest unmarried child living with the family shall succeed the deceased or incapacitated stallholders/space occupant, if such oldest unmarried child is incapacitated to succeed or waives his/her rights to succeed, the next, oldest unmarried child shall succeed the same provided that if no unmarried children shall qualify in the order of succession, the oldest married child exercise such right, and if said child is not qualified or waives his/her right to succeed, the same shall be exercised by the next older child and so on and so forth. If the stallholders/space holder is unmarried, succession shall be determined in accordance with the pertinent provisions of the Civil Code and this Code. SECTION 193. Security. 1. Losses of stallholders. The municipality shall not be responsible for any loss or damage which stallholders may incur in the Municipal Public market, by reasons of fire, theft or robbery or force majeure .Any merchandise, goods, wares, goods of commodities left in the Municipal Public Markets during closure time shall be at the risk of stallholders. It shall, however, be the duty of the Market Supervisor and his/her subordinate to exercise utmost vigilance and care to prevent any loss in the public market and for this the supervisor and his subordinates shall have authority to apprehend and turn over to the police any person caught stealing or committing any offense in the Municipal Public Markets. 2. Markets Hours. All section of the public market shall be open from 3:00 a.m. to 9:00 p.m. daily. However, on the 24th and 31st day of December of every year, all public markets may be open 24 hours. Any request for extension of time on other days shall be subject to the approval of the Market Committee. SECTION 194. Cleanliness and Orderliness. 1. All stallholders/space occupants shall be responsible for the cleanliness and sanitation of the area immediately surrounding and including one-half of the passageways and aisles of their stall/space. They should provide covered garbage receptacles, brooms and dust pans. Likewise, orderly and proper arrangement of stalls/space are the principal responsibility of the stallholder/space occupant. All stallholders/space occupants shall dispose their garbage upon closure of their stall or after 9:00 pm already segregated and placed in garbage bags. Garbage collection of within the market premises shall be done between 9:00 pm to 5:00 am. 2. Upon the recommendation of the Market Supervisor, the committee shall designate a permanent landing area for goods to be brought into the market premise. Wholesale and auction activities shall be conducted in the area so designated by the Market Committee to maintain orderliness of systems and procedures. 3. Upon recommendation of the Market Supervisor and the Police Traffic Division, the Committee may designate the proper/appropriate use of perimeter streets of the public markets. SECTION 195. Market Maintenance and Prohibition. PROHIBITIONS: 1. To loiter, loaf, lounge, beg, gamble, etc. within the Municipal Public Market premises. 2. To peddle, hawk and/or sell at the passageways and/or aisles within the Municipal Market buildings. Any such person violating this provision shall be apprehended and charged accordingly. Likewise, the articles or commodity or wares sold by offenders shall be confiscated and be declared property of the municipality of San Francisco, Agusan del Sur. Proper accounting and inventory be conducted by the Market Supervisor and turn it over to the Supply Officer. 3. Drinking alcohol or intoxicating beverages along the aisles and sidewalks in the Municipal Public Markets. Drunkenness within the public market premises is likewise prohibited. 4. Weight and Measures. Violation by any vendor of the provision of the National Internal Revenue Code, this Code and other pertinent laws regarding weight and measures shall be a ground for the automatic cancellation of his privilege to engage business in the municipal public market in addition to the penalties imposed in this Code. 5. Loose Animals. No dogs or animals shall be left astray in any municipal public market buildings. The Market Supervisor or his authorized representative is hereby empowered to catch such astray animals and impound them, and dispose them accordingly. 6. The use of any portion of the public markets as habitation and/or sleeping quarter. Any offender shall be subjected to the penal provision of this Code. 7. The keeping of live animals inside public market. Fowls can be allowed in a place so designated or assigned by the Market Supervisor. 8. The sale of any article in alleys, sidewalks or in any space other than designated areas for such articles. Items found in the said areas shall be confiscated and declared as property of the Municipal Government of San Francisco, Agusan del Sur while the violators shall be apprehended and charged accordingly. Proper inventory and accounting will be conducted by the Market Supervisor and should immediately be turned over to the Supply Officer. 9. There shall be no extension of stalls by the stallholders/space occupants and/or his/her authorized helpers other than those already covered by plans previously approved by the Municipal Government. Putting of chopping blocks along the aisles or passageways are strictly prohibited. Stallholders/space occupants shall be advised to remove such extension within three (3) days from receipt of notice/order. Failure to comply with such notice/order, the Market Supervisor shall remove or cause the removal of said extension and recommend for the revocation of the business permits and cancellation of the contract of lease. Any expenses incurred in the removal of said extension shall be charged to the stallholders/space occupants concerned. TIEHSA ARTICLE F Parking Fees SECTION 196. Imposition of Fee. There shall be collected parking fees for vehicles parking, entering within the public market perimeter and San Francisco Public Transport Terminals based on the following rates prescribed hereunder: 1. Panel (commercial vehicles) 50.00/day 2. Fish cars 50.00/day 3. Center car, side car, side car with water pump engine for hire (bunlot-bunlot) 10.00/day 4. Pedal Trisicad for hire 5.00/day 5. Single motor for hire 10.00/day 6. Multicab 10.00/parking 7. PUJ's 25.00/parking 8. Van/Baby Buses 30.00/parking 9. Big Buses 50.00/parking Exemptions: 1. All vehicles bearing red plate 2. Private vehicles bearing stickers officially issued by the LGU Towing Fee of P500.00 and impounding fee of P200.00/day shall be collected from owners of vehicles who shall violate the provisions of this Article. ARTICLE G Public Comfort Room Charges SECTION 197. Imposition of Fees. There shall be collected on every person using the Public Comfort Room in the Bus Terminal, Public Market, Food Terminal & San Francisco Trade Center. The rates of fees are following: 1. Urination P5.00 2. Fecal Disposal 10.00 3. Bathing 20.00 SECTION 198. Time and Manner of Payment. The fees herein imposed shall be paid to the Municipal Treasurer or his authorize representative every time such facility is utilized. CHAPTER VIII General Administrative Provisions ARTICLE A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 199. Tax Period. Unless otherwise provided in this Code, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 200. Accrual of Tax. Unless otherwise provided in this Code, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 201. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges imposed in this Code shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 202. Surcharge for Late Payments and Interest Thereon. Except as otherwise provided, taxes, fees or charges made after the period prescribed in this Code shall be subject to surcharges of twenty-five (25%) percent plus interest at the rate not exceeding two (2%) percent per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 203. Collection. Unless otherwise specified, all taxes, fees and charges due to this municipality shall be collected by the Municipal Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Code or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 204. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SECTION 205. Record of Persons Paying Revenue. It shall be duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying municipal taxes, fees and charges. He shall, as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Code. SECTION 206. Accounting of Collections. Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality. SECTION 207. Examination of Books of Accounts. The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing examine the books of accounts and other pertinent records of the business establishments doing business within the municipality, subject to municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. TDAcCa In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative. SECTION 208. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any municipal ordinances shall accrue to the General fund of the municipality. SECTION 209. Authority to the Municipal Treasurer. Except otherwise provided, the Municipal Treasurer shall be authorized to collect not exceeding 2% on the gross sales or receipts of the preceding Calendar Year for any business not otherwise covered or specified in this Code which the local Sanggunian may deem proper to tax on any business subject to excise tax, value added tax and percentage tax under the National Internal Revenue Code. ARTICLE B Civil Remedies for Collection of Revenues SECTION 210. Local Government's Lien. Local taxes, fees, charges and other revenues herein provided constitute in a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon property also used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. Unless otherwise provided in this Code, the manner with which the collection of delinquent taxes, rentals, fees, charges and other municipal impositions shall be carried out through the following legal means and processes: Twenty (20) days after the taxpayer has become delinquent in the payment of business taxes, rentals, fees, charges and other legitimate municipal impositions, the Municipal Treasurer in the exercise of his inherent duties and functions shall serve or cause to be served demand letter/s in due form by observing the necessary three (3) demand notice rule. The first and second demand letters shall contain the necessary information as to the extent of the taxpayers delinquency, inclusive of all penalties, surcharges and interests as provided under this Code. Provided, however, that should the delinquent taxpayer opt for a negotiated settlement of the delinquency, the taxpayer shall execute an undertaking to the effect that he/she shall pay his obligations in a period not exceeding sixty (60) days reckoned with the expiry date being provided under the second demand letter. Failure on the part of a delinquent taxpayer to avail of the privilege of a negotiated settlement or if the negotiated settlement was partially availed but the taxpayer still failed or continue to refuse payment, such failure and/or refusal shall be construed as a waiver of the privilege for a negotiated settlement and thereafter a third and final demand shall be made. Provided, further, that inspite of the exhaustion of the 3rd demand process the delinquent taxpayer still continue to fail and/or refuses to settle his/her obligations to the local government, such failure and/or refusal shall constitute a ground for the automatic revocation of the contract executed between the taxpayer and the local government, if any, and the closure of the business establishment upon the order of the Municipal Mayor through the office of the Chief of Police without prejudice to the right of the Municipal Mayor to file legal action in a proper court of competent jurisdiction for the recovery of damages on grounds of gross violation of the pertinent provisions of this Code. SECTION 211. Administrative Penalties. Unless otherwise provided in this Code, market stallholders and transient vendors engaged in prohibited business activities within the market perimeter, other than violations penalized under section 210 of this Code, shall suffer the following administrative penalties: First Offense To pay a penalty of, in the amount equivalent to three (3) months rental. Second Offense To pay a penalty of, in the amount equivalent to five (5) months rental. Third Offense Cancellation of the Contract of Lease, Mayor's Permit/Business Permit and the closure of the market stall upon the order of the Municipal Chief Executive. The closure order shall operate for the local government to take full control of the market stall until the same is awarded to other qualified applicant. SECTION 212. Other Violations. All other violations committed against the pertinent provisions of this Code not herein otherwise covered by specific penalty, or violations committed not covered by the penalties provided under Sections 210 and 211 of this Code shall be penalized by a fine provided in Section 222 of chapter VIII hereof. ARTICLE C Taxpayer's Remedies SECTION 213. Period of Assessment and Collection. (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period. (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer request for a reinvestigation and execute waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 214. Protest of Assessment. When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. EDATSI Within sixty (60) days from receipt of the notice assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or from the lapse of the sixty-days period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 215. Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 216. Legality of this Code. Any question on the constitutionality or legality of this Code may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Code and the accrual and payment of the tax, fee or charge levied herein: provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE D Miscellaneous Provisions SECTION 217. Power to Levy Other Taxes, Fees or Charges. The municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 218. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Code shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspaper of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 219. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 220. Authority to Adjust Rates. The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. SECTION 221. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government owned or controlled corporations, except local water districts, cooperatives duly registered under R.A. No. 6938 as amended by R.A No. 9520, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under R.A. No. 6810, and printer and/or publisher of books or other reading materials prescribed by Department of Education as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER IX General Penal Provisions SECTION 222. Penalties for Violation of Revenue Code. Any person who violates any of the provisions of this Code, rules or regulations promulgated by authority of this Code shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. For purposes of the provisions in Chapter IV, Article B of this Code, owners whose animals are caught astray and incurring damages to plants and properties shall pay a fine of One Thousand Five Hundred Pesos (P1,500.00) per day. In addition, owners shall also pay the amount of damage incurred, if any, to the property owner. For purposes of the provisions imposed under Chapter V, Article D of this Code, a fine of Two Thousand Five Hundred Pesos (P2,500.00) shall be paid by the owner, manager, or operator of the establishment for each employee found without the necessary medical/health certificate. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Code. CHAPTER X Final Provisions SECTION 223. Separability Clause. If for any reason, any section or provision of this Code shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 224. Applicability Clause. All other matters relating to the impositions in this Code shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 225. Repealing Clause. All ordinances, executive orders, rules and regulations, or part thereof which are in conflict with, or inconsistent with any provision of this Code are hereby repealed or modified accordingly. Ordinance No. 4 Series of 2003 is hereby repealed in its entirety. TaDSCA SECTION 226. Effectivity. This Code shall take effect upon review and approval by the Sangguniang Panlalawigan. I hereby certify to the correctness of the foregoing Municipal Ordinance No. 09, Series of 2011, which was passed during the Regular Session of the Sangguniang Bayan on December 07, 2011. CERTIFIED CORRECT: (SGD.) FELIX R. ESPESO Secretary to the Sanggunian ATTESTED: (SGD.) CELSO B. BALMADRES, JR. Municipal Vice Mayor Presiding Officer RESTIE G. BANDONG Sangguniang Bayan Member (SGD.) SALVADOR R. RETUERTO Sangguniang Bayan Member (SGD.) CARLITO P. TANDOG Sangguniang Bayan Member (SGD.) JOSELITO T. BELDAD Sangguniang Bayan Member (SGD.) ROMEL T. ELLORIMO Sangguniang Bayan Member (SGD.) LERRIZA V. DE LEON Sangguniang Bayan Member (SGD.) RODELITO L. RANOCO Sangguniang Bayan Member (SGD.) DELILAH M. BACERA Sangguniang Bayan Member SOLOMON T. RUFILA President, Liga ng mga Barangay Ex-officio SB Member (SGD.) MELINDA NELIA P. NATIVIDAD President, Municipal SK Federation Ex-officio SB Member APPROVED: JENNY D. DE ASIS Municipal Mayor n Note from the Publisher: Copied verbatim from the official copy. Irregular numerical sequence.