An Ordinance Amending the San Jose City Revised Revenue Code

December 16, 2013 Excerpts from the Minutes of the Meeting of the Honorable Sangguniang Panlungsod during its Regular Session Held on the 16th Day of December 2013 at the SP Session Hall, San Jose City. PRESENT: Hon. Glenda F. Macadangdang City Vice-Mayor & SP Presiding Officer Hon. Atty. Jose C. Felimon SP Member I Hon. Wilfredo P. Munsayac SP Member I Hon. Ferdinand V. Dysico SP Member I Hon. Gino Andrew S. Ignacio SP Member I Hon. Marivic V. Adawag SP Member I Hon. Jose Y. Francisco SP Member I Hon. Jennifer O. Salvador SP Member I Hon. Gloria P. Munar SP Member I Hon. Ronald Lee C. Hortizuela SP Member I ABSENT: Hon. Orlando M. Paulino SP Member I SAN JOSE CITY ORDINANCE NO. 176-13 AN ORDINANCE AMENDING THE SAN JOSE CITY REVISED REVENUE CODE WHEREAS, the herein proposed revision of the San Jose City Revised Revenue Code was prepared by the Office of the City Treasurer in compliance with BLGF Memorandum Circular dated January 26, 2012 of the Department of Finance and Joint Memorandum Circular of the DOF and the Department of the Interior and Local Government dated January 13, 2012 titled "Updating Local Revenue Codes;" WHEREAS, pursuant to the legal mandate that tax impositions should be subject to public hearing, the Sangguniang Panlungsod conducted a public hearing on Draft Ordinance No. 13-123 (An Ordinance Adopting the Proposed Amendments to the San Jose City Revised Revenue Code) on December 6, 2013 which was attended by Punong Barangays and representatives of various sectors of the community who would most likely be affected by the proposed measure; WHEREAS, another public hearing was conducted on December 13, 2013, for which invitations and notices were sent to all interested parties; WHEREAS, in the aforesaid public hearings and in the committee hearing conducted by the Committee on Finance and Appropriations, no opposition was aired against the proposed amendments to the Revised Revenue Code, and there was a consensus that the proposed amendments are but fair and reasonable; WHEREAS, the San Jose City Revised Revenue Code was enacted on December 21, 2001 and amended partly in 2003 such that most of its impositions are no longer consistent with the conditions and realities of the times; WHEREAS, the local government of San Jose City currently imposes comparatively much lower tax rates than other units, particularly the Science City of Muoz and Cabanatuan City; WHEREAS, the proposed revision will not adversely affect the small taxpayers or businessmen, and imposes relatively higher rates to those that belong to the higher income brackets or those with the greater capacity to pay in line with the progressive scheme of taxation; WHEREAS, the City needs the additional revenue collections arising from the implementation of the new Code to continue its implementation of priority development projects for the benefit of San Josenians; WHEREAS, the adoption of the proposed amendments is necessary in order to sustain the development gains of the local government and insure the continued delivery of basic services to our people. NOW THEREFORE, upon suspension of the rules and on motion of Councilor Wilfredo P. Munsayac, Chairman Committee on Finance and Appropriations, unanimously seconded by all the members present; BE IT ORDAINED AND PROMULGATED BY THIS HONORABLE BODY DURING ITS REGULAR SESSION ASSEMBLED: SECTION 1. Revised Revenue Code Amended. Sangguniang Panlungsod Ordinance No. 01-119 otherwise known as the Revised Revenue Code of San Jose City is hereby amended as follows, to wit: "Article D Tax on Transfer of Real Property Ownership Section 2D.01. Imposition of Tax . There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of eighty two and one-half percent (82.5%) of one percent (1%) of the total consideration involved in the acquisition of the real property or the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlungsod. Section 2D.02. Exemptions . The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. Section 2D.03. Time of Payment . It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the City Treasurer the tax herein imposed within sixty (60) days from the date of execution of the deed or from the date of the property owner's death. Section 2D.06. Administrative Provisions . (a) The registrar of Deeds of the city shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one. (b) Notaries public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. Article I Annual Fixed Tax on Every Delivery Truck or Van of Manufacturers, Producers, Wholesalers, Dealers or Retailers of Certain Products Section 21.01. Imposition of Tax . There is hereby imposed an annual fixed tax on every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailer in the delivery of distribution of distilled spirits, fermented liquors, soft drinks, cigar and cigarettes, and other products as may hereafter be determined by the Sangguniang Panlungsod, to sales outlets, or consumers, whether directly or indirectly, within the city in the amount as prescribed herein: CAIHTE Amount of Tax Delivery truck P500.00 Delivery Van, mini-elf 300.00 T/C, Motorcycle 100.00 Section 2I.02. Exemption . The manufacturers, producers, wholesalers, dealers, and retailers referred to in the preceding sections shall be exempt from the payment of the peddler's tax in the sale of any merchandise or article of commerce imposable by the city. Section 2I.03. Time and Place of Payment. The tax imposed in this Article shall accrue on the first day of January and shall be paid to the City Treasurer within the first twenty (20) days of January. Section 2J.02. Imposition of Tax . There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the City a graduated business tax in the amounts hereafter prescribed: (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature in accordance with the following schedule: Amount of Gross Sales/Receipts for the Tax per Preceding Calendar Year Annum Less than 10,000.00 247.50 10,000.00 or more but less than 15,000.00 330.00 15,000.00 or more but less than 20,000.00 453.00 20,000.00 or more but less than 30,000.00 660.00 30,000.00 or more but less than 40,000.00 990.00 40,000.00 or more but less than 50,000.00 1,237.00 50,000.00 or more but less than 75,000.00 1,980.00 75,000.00 or more but less than 100,000.00 2,475.00 100,000.00 or more but less than 150,000.00 3,300.00 150,000.00 or more but less than 200,000.00 4,125.00 200,000.00 or more but less than 300,000.00 5,775.00 300,000.00 or more but less than 500,000.00 8,250.00 500,000.00 or more but less than 750,000.00 12,000.00 750,000.00 or more but less than 1,000,000.00 15,000.00 1,000,000.00 or more but less than 2,000,000.00 20,625.00 2,000,000.00 or more but less than 3,000,000.00 24,750.00 3,000,000.00 or more but less than 4,000,000.00 29,700.00 4,000,000.00 or more but less than 5,000,000.00 34,650.00 5,000,000.00 or more but less than 6,500,000.00 36,562.50 6,500,000.00 or more at a rate of 56.25% of one percent (1%) The preceding rate shall apply only to amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounder of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Article. (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following articles: Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per Annum Less than 1,000.00 27.00 1,000.00 or more but less than 2,000.00 49.50 2,000.00 or more but less than 3,000.00 75.00 3,000.00 or more but less than 4,000.00 108.00 4,000.00 or more but less than 5,000.00 150.00 5,000.00 or more but less than 6,000.00 181.50 6,000.00 or more but less than 7,000.00 214.50 7,000.00 or more but less than 8,000.00 247.50 8,000.00 or more but less than 10,000.00 280.50 10,000.00 or more but less than 15,000.00 330.00 15,000.00 or more but less than 20,000.00 412.50 20,000.00 or more but less than 30,000.00 495.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 990.00 50,000.00 or more but less than 75,000.00 1,485.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,805.00 150,000.00 or more but less than 200,000.00 3,630.00 200,000.00 or more but less than 300,000.00 4,950.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 or more but less than 750,000.00 9,900.00 750,000.00 or more but less than 1,000,000.00 13,200.00 1,000,000.00 or more but less than 2,000,000.00 15,000.00 2,000,000.00 or more at a rate of 75% percent of 1% The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this Article. (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 sub-sections (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 and agricultural marine, and fresh water products, whether in their original state or not; DETACa (3) Cooking oil and cooking gas; (4) Laundry soap detergents and medicine; (5) Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School supplies; and (8) Cement. For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one-half (1/2) of the rates prescribed under paragraphs (a), (b), and (d) of this Article. (d) On Retailers . Gross Sales/Receipts for the Preceding year Rate of Tax Per Annum 400,000.00 or less two percent (2%) More than 400,000.00 one percent (1%) The rate of two percent (2%) per annum shall be imposed on sales not exceeding FOUR HUNDRED THOUSAND PESOS (P400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in excess of FOUR HUNDRED THOUSAND PESOS (P400,000.00). However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed FIFTY THOUSAND PESOS (P50,000.00) subject to existing laws and regulations. (e) On contractors and other independent contractors, in accordance with the following schedule: Gross Sales/Receipts for the Preceding Year Amount of Tax Per Annum Less than 5,000.00 41.25 5,000.00 or more but less than 10,000.00 91.90 10,000.00 or more but less than 15,000.00 156.75 15,000.00 or more but less than 20,000.00 247.50 20,000.00 or more but less than 30,000.00 412.50 30,000.00 or more but less than 40,000.00 577.50 40,000.00 or more but less than 50,000.00 825.00 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 200,000.00 or more but less than 250,000.00 5,445.00 250,000.00 or more but less than 300,000.00 6,930.00 300,000.00 or more but less than 400,000.00 9,240.00 400,000.00 or more but less than 500,000.00 12,375.00 500,000.00 or more but less than 750,000.00 13,875.00 750,000.00 or more but less than 1,000,000.00 15,375.00 1,000,000.00 or more but less than 2,000,000.00 17,250.00 2,000,000.00 or more at a rate of 78.75% of one percent (1%) Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P17,250.00. For purposes of this Section, the tax on multi-year projects undertaken by general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if any there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. In cases of projects completed within the year, the tax shall be based upon the contract price and shall be paid upon the issuance of the major's permit. (f) The tax on contractors and other independent contractors shall likewise be collected from tax subjects enumerated under Section 19 (c) of Presidential Decree No. 231, as amended, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act 7160. 1. Welding shops 2. Service stations 3. White/Blue printing, recopying, or photocopying services 4. Assaying laboratories 5. Advertising agencies 6. Shops for searing animals 7. Vaciador shops 8. Stables 9. Construction of motor vehicles, animal drawn vehicles, bicycles, and/or tricycles 10. Lathe machine shops 11. Furniture shops 12. Proprietors of bulldozers and other heavy equipment available to others for consideration (g) On banks and other financial institutions, at the rate of eighty two and one-half percent (82.5%) of one percent (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, 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. (h) The rates of taxes on the businesses hereunder enumerated shall be the following: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain, bars, carinderias 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 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. Commission agents 4. Lessors, dealers, brokers of real estate 5. On travel agencies and travel agents 6. On pension houses, motels, apartments, apartelles, and condominiums 7. Subdivision owners/Private cemeteries and Memorial Parks 8. Privately-owned markets 9. Boarding houses 10. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories 11. Cockpit operations (to include placida and cockpit rentals) 12. Operators of Cable Network System 13. Operators of computer services establishment 14. General consultancy services 15. All other similar activities consisting essentially of the sales of services for a fee Gross Sales/Receipts for the Preceding Year Amount of Tax Per Annum Less than 5,000.00 41.25 5,000.00 or more but less than 10,000.00 91.90 10,000.00 or more but less than 15,000.00 156.75 15,000.00 or more but less than 20,000.00 247.50 20,000.00 or more but less than 30,000.00 412.50 30,000.00 or more but less than 40,000.00 577.50 40,000.00 or more but less than 50,000.00 825.00 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 250,000.00 or more but less than 300,000.00 5,445.00 300,000.00 or more but less than 400,000.00 6,930.00 400,000.00 or more but less than 500,000.00 9,240.00 500,000.00 or more but less than 750,000.00 12,375.00 750,000.00 or more but less than 1,000,000.00 15,375.00 1,000,000.00 or more but less than 2,000,000.00 17,250.00 2,000,000.00 or more At a rate of 78.75% of 1% Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P17,250.00 (i) On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this city under a certificate of public convenience and necessity or similar franchises: aDSIHc Air conditioned buses P1,500.00 per unit Buses without air conditioning 800.00 per unit Mini "buses"/Vans 500.00 per unit Jeepneys/Fieras/Tamaraws 200.00 per unit Taxis 200.00 per unit CHAPTER IV Permit and Regulatory Fees Article C Special Permit Fee for Cockfighting Section 4C.01. Definitions . When used in this Article: (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed a "cockfighting derby; pintakasi or tupada," or its equivalent in different Philippine localities. (b) Local Derby is an invitational cockfight participated in by gamecockers or cockfighting "aficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry. Section 4C.02. Imposition of Fees. There shall be collected the following fees per cockfight for cockfighting: (a) Regular (Sunday) P50.00 (b) Derby: 2 cocks 100.00 3 cocks 200.00 Section 4C.03. Exclusions . Regular cockfights, i.e. , those held during Sundays, legal holidays, and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. Section 4C.04. Time and Manner of Payment . The fees herein imposed shall be payable to the City Treasurer before the special cockfights and derbies can be lawfully held. Section 4C.05. Administrative Provisions . (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this city 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 city agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Panlungsod. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month of a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. (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 Panlungsod, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only (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 city without first securing a license renewable every year on their birth month from the city where such cockfighting is held. Only gaffers, referees, bet takers, or promoters licensed by the city shall officiate in all kinds of cockfighting authorized herein. Article D Registration and Transfer Fees on Large Cattle Section 4D.01. Definition . For purposes of this Article "large cattle" includes a two-year old horse, mule, ass, carabao, cow or other domesticated member of the bovine family. Section 4D.02. Imposition of Fee . The owner of large cattle is hereby required to register said cattle with the City 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 P100.00 (b) For Certificate of Transfer 100.00 (c) For Registration of Private Brand 100.00 (d) Verification fee/Certification fee 75.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. Section 4D.03. Time and Manner of Payment. The registration fee shall be paid to the City Treasurer upon the registration or transfer of ownership of the large cattle. Section 4D.04. Administrative Provisions . (a) Large cattle shall be registered with the City Treasurer upon reaching the age of two (2) years. (b) The ownership of a large cattle or its sale or transfer ownership to another person shall be registered with the City Treasurer. All branded and counter-branded large cattle presented to the City 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. (c) The transfer of large cattle, regardless of its age, shall be entered in the registry book setting forth among others, the names and the residence of the owners and the purchaser, the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals, and a reference by numbers to the original certificate of ownership with the name of the city issued to it. No entries of transfer shall be made nor certificate of transfer shall be issued by the City 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 4D.05. Applicability Clause . All other matters relating to the registration of large cattle shall be governed by pertinent provisions of the Revised Administrative Code and other applicable laws, and rules and regulations. Article F Fee for Sealing and Licensing of Weights and Measures Section 4F.01. Imposition of Fees . Every person before using instruments of weights and measures within this city shall first have them sealed and licensed annually and pay therefor to the City Treasurer the following fees: ETHIDa Amount of Fee (a) For sealing linear metric measures: Not over one (1) meter P20.00 Measure over one (1) meter 30.00 (b) For sealing metric measures of capacity: Not over ten (10) liters 20.00 Over ten (10) liters 30.00 (c) For sealing metric instruments of weights: With capacity of not more than 30kg. 30.00 With capacity of more than 30kg. but not more than 300kg. 40.00 With capacity of more than 300kg. but not more than 3,000kg. 50.00 With capacity of more than 3,000kg. 60.00 (d) For sealing apothecary balances of precision Double of above rates (e) For sealing scale or balance with complete set of weights 100.00 For each scale or balances or other balances with complete Set of weights for use therewith For each extra weight 10.00 (f) For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of 100.00 for each instrument shall be collected. Section 4F.02. Payment of Fees and Surcharge . The fees herein imposed shall be paid and collected by the City Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipt 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 fee paid therefor 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 4F.03. Place of Payment . The fees herein levied shall be paid in the city by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure, shall pay the fee in the locality where he maintains his residence. Section 4F.04. Exemptions . (a) All instruments of weights and measures used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures instruments intended for sale. Section 4F.01. Administrative Provisions . (a) The official receipt for the fee issued for the sealing of a weight or measurer shall serve as a license to use such instrument for one (1) year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the City Treasurer or his deputies. (b) The City Treasurer is hereby required to keep full sets of secondary standards which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of the instrument, it shall be destroyed at the Department of Science and Technology. (c) The City Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the City Treasurer in the presence of the City Auditor or his representative. Section 4F.06. Fraudulent Practices Relative to Weights and Measures and Corresponding Penalties . (a) Fraudulent practices relative to weights and measures. Any person, other than the official sealer of weights and measures: 1. Who places an official tag or seal upon any instrument of weights or measures or attaches it thereto; or 2. Who fraudulently imitates any mark, stamp or brand, tag or other characteristics sign used to indicate that weights and measures have been officially sealed; or 3. Who alters in any way the certificate given by the sealer as an acknowledgment that the weights and measures mentioned therein have been duly sealed; or 4. Who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate, license or any dye for printing or making stamps, tags, certificates, or licenses which is an imitation of, or purports to be lawful stamp tag, certificate or license of the kind required by the provisions of this Article; or 5. Who alters the written or printed figures or letters on any stamp, tag, certificate of license used or issued; or 6. Who has in his possession any such false, counterfeit restored or altered stamp, tag, certificate, or license for the purpose of using or re-using the same in payment of fees or charges imposed in this article; or 7. Who procures the commission of any such offense by another, shall for each of the offense above, be fined by not less than FIVE HUNDRED PESOS (500.00) nor more than TWO THOUSAND PESOS (P2,000.00) or imprisoned for not less than three (3) months nor more one (1) year, or both at the discretion of the court. (b) Unlawful possession or use of instrument not sealed before using and not sealed within twelve (12) months from last sealing: Any person making a practice of buying or selling goods by weights and/or measures, or of furnishing services the value of which is estimated by weight or measure, who has in his possession, without permit, any unsealed scale, balance, weight or measure, and any person who uses in any purchase or sale or in estimating the value of any service furnished, any instrument of weight and measure that has not been officially sealed, or if previously sealed, the license therefor has expired and has not been renewed in due time, shall be punished by a fine of not exceeding (500.00) or by imprisonment of not more than six (6) months, or both at the discretion of the court. If, however, such scale, balance, weight or measure, has been officially sealed at some previous time and the seal and tag officially affixed thereto remain intact and in the same position and condition in which they were placed by the official sealer and the instrument is found not to have been altered or rendered inaccurate but still sufficiently accurate to warrant its being sealed without repairs or alterations, such instruments shall, if presented for sealing promptly on demand of an authorized sealer or inspector of weights and measures be sealed, and the owner, possessor or user of the same shall be subject to not penalty except a surcharge equal to seventy-five (75) 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 City Treasurer in the same manner as the regular fees for sealing such instruments. cSEDTC (c) Any person who, with fraudulent intent, alters any scale or balance, weight or measure after it is officially sealed or who knowingly uses any false scale or balance, weight or measure, whether sealed or not shall be punished by a fine of not less than ONE THOUSAND PESOS (P1,000.00) nor more than FIVE THOUSAND PESOS (P5,000.00) or by imprisonment of not less than six (6) months nor more than nine (9) months, or both at the discretion of the Court. (d) Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure of any article bought or sold by weight or measure, fraudulently misrepresents the weights and measures thereof shall be punished by a fine of not less than ONE THOUSAND PESOS (P1,000.00) nor more than FIVE THOUSAND PESOS (P5,000.00) or by imprisonment of not less than six (6) months nor more than nine (9) months, or both, at the discretion of the Court. Section 3F.07. Administrative Penalties . The City Treasurer may compromise the following acts or omission not constituting fraud. (a) Any person making a practice of buying or selling by weight and measure using unsealed and/or unregistered instrument: Penalty 1. When correct P100.00 2. When incorrect but with tolerable allowance of defect or short measure 200.00 (b) Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered: 1. When correct 150.00 2. When incorrect but with tolerable allowance of defect or short measure 200.00 (c) Any person found violating any of the above two (2) provisions for the second time shall be fined twice the above penalty. (d) Any person found violating any of the above two (2) provisions for the second time shall be fined twice the above penalty. Article J Permit Fee on Occupation/Calling not Requiring Government Examination Section 4J.01. Imposition of Fee. There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination with the city as follows: Occupation or Calling Rate of Fee per Annum (a) On employees and workers in generally considered "Offensive and Dangerous Business Establishments." P150.00 (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public 150.00 (c) On employees and workers in food or eatery establishment 150.00 (d) On employees and workers in night or night and day establishment 200.00 (e) All occupation or calling subject to periodic inspection, surveillance and/or regulations by the City Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook criminologist, electrician, electronic technician, club/floor manager, forensic electronic expert, fortune teller, hairstylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur, attendant mechanic certified "hilot", painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver (cochero), taxi dancer, stage performer, salesgirl, sculptor, waiter or waitress and welder. 150.00 Section 4J.02. Exemption . All professionals who are subject to the Professional Tax imposition pursuant to Section 139 of the Local Government Code and government employees are exempt from payment of this fee. Section 4J.03. Persons Governed. The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit 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 establishments such as Aerated water and softdrink factories, air rifle and pellets manufacturing; battery charging shops, blacksmith shops, breweries; candy and confectionery factories, canning factories; coffee, cocoa and tea factories; cosmetics and toiletries factories, cigar and cigarettes factories; construction and/or repair shops of motor vehicles; carpentry shops; drug manufacturing; distillers; edible oil or lard factories; electric bulb or neon light factories; electric plants; electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing; general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories, machine shops; match factories; paints and other allied products manufacturing; plastic products factories; perfume factories; plating establishments; pharmaceutical laboratories; repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. (2) Employees and workers in commercial establishments: cinematography film storage; cold storage 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; slaughter-houses; textile stores; warehouses; and parking lots. (3) Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical health and well-being. (b) Employees and workers in commercial establishments who generally cater or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries; supermarkets; beauty shops; tailor shops; dress shops; bank tellers; receptionists; receiving clerks in paying outlets of public utilities corporation except transportation companies; and other commercial establishments whose employees and workers attend to the daily needs of the inquiring or paying public. (c) Employees and workers in food or eatery establishments such as but not limited to the following: (1) Employees and workers in canteens, carinderia, catering services, bakeries ice cream or ice milk factories, refreshment parlors, restaurants, sari-sari stores and soda fountains; (2) Stallholders, employees and workers in public markets; (3) Peddlers of cooked or uncooked foods; (4) All other peddlers, including peddlers of seasonal merchandise. (d) Employees or workers in night or night and day establishments such as but not limited to the following: (1) Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics; sauna baths or similar establishments; hotels; motels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishments whose business activities are performed during night time. SDAaTC (2) Owners/operators of night and day clubs, night clubs; cocktail lounges; bars; cabarets; sauna bath houses and other similar places of amusements shall under no circumstances allow hostesses, waitresses, waiters, entertainers, or hospitality girls below 18 years of age to work as such in their business establishments. For those who shall secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. (e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the city aside from those already specifically mentioned in Section P.02. Section 4J.04. Time and Manner of Payment . The fees prescribed in this Article shall be paid to the City Treasurer upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or distinct occupation or calling engaged in. Employers shall advance the fees to the city for their employees. Section 4J.05. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of twenty-five percent (25%) of the original amount of the fee due, such surcharge to be paid at the same time and in the same manner as the tax due. In case of change of ownership of the business as well as the location thereof from the city to another, it shall be the 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 was a 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 respective birth month of the permitee the next following calendar year. Section 4J.06. Administrative Provisions . (a) The City 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 purposes. (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 City Treasurer and to the City Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. Article Q Permit Fee for the Conduct of Group Activities Section 4Q.01. Imposition of Fee . Every person who shall, conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this city shall obtain a Mayor's permit thereof for every occasion of not more than twenty-four (24) hours and pay the City Treasurer the corresponding fee in the following schedule: 1. Conference, meetings, rallies or demonstrations held Outdoor, in parks, plaza's, roads/streets P500.00 2. Dances 300.00 3. Coronation and ball 300.00 4. Promotional sales 300.00 5. Other group activities 300.00 CHAPTER V Service Fees Article A Secretary's Fees Section 5A.01. Secretary's Fees . There shall be collected the fees from every person requesting for copies of official records and documents from the offices of the city. a) For every page or fraction thereof (typewritten) (not including the certificate and notation) P75.00 b) For each certificate of correctness (with seal of Office) written on the copy or attached thereto 75.00 c) Photocopy or any other copy produced by copying machine 75.00 d) Oath fee (for every oath administered by the city mayor) 75.00 e) Tax clearances/Certifications 75.00 f) Others not mentioned above 75.00 Article C Police Clearance Fee Section 5C.01. Imposition of Fee . There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this city the following fees: 1. For employment, scholarship, study grant and Other purposes not hereunder specified P75.00 2. For change of name 100.00 3. For application for Filipino citizenship 200.00 4. For passport or visa application 200.00 5. For firearms permit application 100.00 6. For PLEB Clearance 100.00 7. For drivers 100.00" SECTION 2. Repealing Clause . Any ordinance inconsistent herewith is hereby repealed or modified accordingly. SECTION 3. Effectivity . This ordinance shall take effect upon its approval and publication in accordance with law. APPROVED, December 16, 2013. I hereby certify to the correctness of the foregoing. (SGD.) SIGFREDO R. IIGO Secretary to the Sanggunian ATTESTED: (SGD.) HON. GLENDA F. MACADANGDANG City Vice-Mayor & SP Presiding Officer APPROVED: (SGD.) HON. MARIVIC V. BELENA City Mayor