Revised Revenue Code of the City of San Jose Del Monte, Bulacan (2012)

2012 SAN JOSE DEL MONTE CITY TAX ORDINANCE NO. C-011 AN ORDINANCE ENACTING THE REVISED REVENUE CODE OF THE CITY OF SAN JOSE DEL MONTE, BULACAN (2012) WHEREAS, under Republic Act No. 7160, otherwise known as the Local Government Code of 1991, the city government is authorized to create its own sources of revenues to defray the necessary expenses of the government; WHEREAS, effective delivery of services can best be achieved when the city can raise the needed revenue to finance public needs; WHEREAS, revenue raising can be maximized through sound and implementable methods of tax imposition and collection; NOW THEREFORE, be it ordained by the Sangguniang Panlungsod of the City of San Jose del Monte, Bulacan, that: CHAPTER ONE General Provisions ARTICLE 1 Short Title and Scope SECTION 1. Title . This Ordinance shall be known as the "REVISED REVENUE CODE OF THE CITY OF SAN JOSE DEL MONTE, BULACAN (2012)." SECTION 2. Scope . This Code shall govern the levy, assessment and collection of taxes, charges and other legal impositions within the jurisdiction of this City. ARTICLE 2 Definitions and Rules of Construction SECTION 3. Definition of Terms . When used in this Code, the term: (a) Barangay Micro Business Enterprise (BMBE) refers to any business entity or enterprise engaged in the production, processing or manufacturing of products or commodities, including agro-processing, trading and services, whose total assets including those arising from loans but exclusive of the land on which the particular business entity's office, plant and equipment are situated, shall not be more than Three Million Pesos (P3,000,000.00). (Republic Act No. 9178) (b) Business means trade or commercial activity regularly engaged in as means of livelihood or with a view to profit. (c) Charges refers to pecuniary liability, as rents or fees against persons or property. (d) City refers to the City of San Jose del Monte which shall comprise the present territory of the City of San Jose del Monte, Province of Bulacan (as defined under RA 8797, otherwise known as An Act Converting the Municipality of San Jose del Monte, Bulacan into a Component City to be known as the City of San Jose del Monte). (e) 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. CAIHTE (f) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts ( cuentas en participation ), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business; The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (g) E-services an umbrella term for services on the internet. It includes transaction services by electronic means, electronic data interchange and similar techniques into an automated, electronic based system that encompasses such governmental functions as procurement, payment, supply management, transportation and facility operations. (h) Fee means a charge fixed by law or ordinance for the regulation of inspection of a business or activity. It shall also include charge fixed by law or agency for the services of a public officer in the discharge of his official duties. (i) Franchise is a right or privilege, affected with public interest which is conferred upon private or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of the public welfare, security and safety. G) 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 payment actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax and value-added tax (VAT). (k) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. (l) 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. (m) Operator includes the owner, manager, administrator, or any person who operates or is responsible for the operation of a business establishment or undertaking. (n) 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 retailer. (o) Persons means every natural or juridical being, susceptible of right and obligations or being the subject of legal relations. (p) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. (q) 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 where they have their legal residence or principal place of business or where they conduct their principal business or occupation. (r) Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. (s) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (t) Services means the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. (u) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. SECTION 4. 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 R.A. 7160 and in Implementing Rules and Regulations as well as in other applicable laws. DETACa SECTION 5. Rules of Construction . In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions or when applied would lead to absurd or highly improbable results. (a) General Rule . All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number . Every word in this Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things, and every word importing the plural number shall extend to one person or thing. (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 provision when expressed in days shall be computed by excluding the first day and including the last day, except when the last day falls on a Sunday or a holiday in which case, the same shall be excluded from the computation, and the next business day shall be considered the last day. (e) References . All references to Chapters, Articles, Sections are to the Chapters, Articles, Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters . If the provisions of different chapters conflict with each other, the provisions of each chapter shall prevail as to all specific matter and questions involved therein. (g) Conflicting Provisions of Sections . If the provisions of different sections in the same chapter conflict with each other, the provisions of the section which is last in point of sequence shall prevail. CHAPTER TWO Real Property Taxes ARTICLE 3 Real Property Tax SECTION 6. Definition of Terms . When used in this Article, the term: (a) Acquisition cost (for newly acquired machinery not yet depreciated and appraised within the year of its purchase) refers to the actual cost of the machinery to its present owner, plus the cost of the transportation, handling, and installation at the present site. (b) Actual Use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. (c) Ad Valorem Tax is levy on real property determined on the basis of a fixed proportion of the value of the property. (d) Agricultural Land is land devoted principally to the planting of trees, raising crops, livestock and poultry, dairying, salt making, inland fishing and similar aqua-cultural activities and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land. (e) Appraisal is the act of process of determining the value of property as of a specific date for a specific purpose. (f) Assessment is the act or process of determining the value of property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. (g) Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property. (h) Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. (i) Commercial Land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber or residential land. (j) Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. aDSIHc (k) Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. (l) Fair Market Value is the price at which a property may be sold by seller who is not compelled to sell and bought by a buyer who is not compelled to buy. (m) Improvement is a valuable addition made to a property or an amelioration in its condition, which is intended to enhance its, beauty or utility or to adapt it for new or further purposes, amounting to more than mere repair or replacement of parts involving capital expenditures and labor and normally requiring a building permit. (n) Industrial Land is land devoted principally to industrial activities as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land. (o) Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances, or apparatus, which may and may not be attached permanently or temporarily to the real property provided that: a. They are actually, directly and exclusively used to meet the needs of the particular industry, business or activity; b. By their very nature and purpose are designed for, or necessary to manufacturing, mining, logging, commercial, industrial, or agricultural purposes; and, c. Machinery which are of general purposes and use including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons), microcomputers, facsimile machines, telex machines, cash dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machine which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this Rule. d. Residential machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvements or those immovable by destination. (p) Mineral Lands are lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials. (q) Reassessment is the assigning of the new assessed values to property particularly real estate, as the result of a general, partial, or individual reappraisal of the property. (r) Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. (s) Remaining Value is the value corresponding to the remaining useful life of the machinery. (t) Replacement or Reproduction Cost is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable property, on the basis of current prices, in acquiring an equally desirable property, on the basis of current prices with the same or closely similar materials. (u) Residential Land is land principally devoted to habitation. (v) Special Education Fund (SEF) shall consist of the respective shares of provinces, cities, municipalities and barangays in the proceeds of the additional tax on real property to be appropriated for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals and sports development (Section 460 (a), Volume II, Government Accounting and Auditing Manual) SECTION 7. Imposition of Real Property Tax . There is hereby levied an annual "ad valorem" tax of one point one percent (1.1%) on the assessed value of all real properties, such as lands, buildings, machineries and other improvements affixed or attached to real properties located in this City. SECTION 8. Additional Levy on Real Property for the Special Education Fund (SEF) . There is hereby levied a one point one percent (1.1 %) tax on the assessed value of real property which shall be in addition to the basic real property. The proceeds thereof shall accrue exclusively to the Special Education Fund (SEF). SECTION 9. Exemptions . Pursuant to Section 234 of RA 7160 and Article 325 of its Implementing Rules and Regulations, the following real properties are exempted from the payment of real property tax: (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use hereof has been granted, for consideration or otherwise, to a taxable person; (b) Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings, and improvements actually, directly, and exclusively used for religious charitable or educational purposes; cSEDTC (c) All machineries and equipment are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distributions of water and/or generations and transmission of electric power; (d) All real properties owned by duly registered cooperatives as provided for under RA 9520; and (e) Machinery and equipment used for population control and environmental protection. Except as provided under RA 7160 and its Implementing Rules and Regulations, any exemption from payment enjoyed by all persons, whether natural or juridical, including government owned or controlled corporation (GOCCs) are hereby withdrawn upon the effectivity of the Local Government Code (LGC) on January 1, 1992. (Sec. 234, Local Government Code). SECTION 10. Fundamental Principles . As provided under Sec. 198 of RA 7160 the appraisal, assessment, levy, and collection of real property tax shall be governed by the following fundamental principles: (a) Real property shall be appraised at its current and fair market value; (b) Real property shall be classified for assessment purposes on the basis of its actual use; (c) Real property shall be assessed on the basis of a uniform classification within each local government unit; (d) The appraisal, assessment, levy, and collection of real property tax shall not be let to any private person; and (e) The appraisal and assessment of real property shall be equitable. SECTION 11. Assessment Levels . The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be as follows: 1. On Lands Class Assessment Level Residential 10% Agricultural 15% Commercial 40% Industrial 40% Mineral 50% Timberland 20% Special 10% 2. On Buildings and Other Structures A. Residential Fair Market Values Assessment Level Over Not Over Php175,000.00 0% PhP175,001.00 300,000.00 10% 300,001.00 500,000.00 15% 500,001.00 750,000.00 20% 750,001.00 1,000,000.00 25% 1,000,001.00 2,000,000.00 30% 2,000,001.00 5,000,000.00 35% 5,000,001.00 10,000,000.00 40% 10,000,001.00 50% B. Agricultural Fair Market Values Assessment Level Over Not Over Php300,000.00 25% PhP300,001.00 500,000.00 30% 500,001.00 750,000.00 35% 750,001.00 1,000,000.00 40% 1,000,001.00 2,000,000.00 45% 2,000,001.00 50% C. Commercial/Industrial Fair Market Values Assessment Level Over Not Over Php300,000.00 30% PhP300,001.00 500,000.00 35% 500,001.00 750,000.00 40% 750,001.00 1,000,000.00 50% 1,000,001.00 2,000,000.00 60% 2,000,001.00 5,000,000.00 70% 5,000,001.00 10,000,000.00 75% 10,000,001.00 80% 3. On Machineries Class Assessment Level Agricultural 40% Residential 50% Commercial 80% Industrial 80% 4. On Special Classes: (a) The assessment levels for all lands, building, machineries and other improvements thereon actually, directly and exclusively used for hospitals, cultural and scientific purposes shall be fifteen percent (15%) of the market value of such property. (b) Lands, building and machineries and other improvements actually, directly and exclusively used for religious, educational, and institutional purposes such as government and other public offices shall be classified as special and shall be assessed at fifteen percent (15%) of their market value. (c) Real property used for recreational purposes owned by sports or athletic clubs or such other recreational organizations and are not operated primarily for profit shall be fifteen percent (15%) of their market value. (d) Real property actually used for recreational purposes but which are operated primarily for profit or as commercial or business ventures, such as movie houses, bowling house, pool and billiard halls, swimming pools rented to customers and similar others generally open to the public upon payment or entrance, admission and/or other fees and charges shall be classified as commercial and shall be assessed at forty percent (40%) of their market values. (e) Real property owned and used by local water districts and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special and be assessed of ten percent (10%) of their market values. (f) Pending the enactment of a schedule of fair market values and effectivity of the revised new assessment levels, the prevailing schedules of market values and the levels currently used by the City Assessor shall continue to be applied. SECTION 12. Date of Accrual of Tax . The real property tax for any year shall accrue on the first (1st) day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SECTION 13. Time of Payment . The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) shall be due and payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first installment on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax and the additional SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior years' delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 14. Place of Payment . (a) Payment for the real property tax with interest thereon and related expenses shall be made at the Office of the City Treasurer. (b) With the effectivity of R.A. 8792 (E-Commerce Law), the government has recognized the use of electronic data messages or documents in facilitating and effecting its commercial and non-commercial transactions. Ever since the government institutionalized the present system of collecting internal revenue taxes and customs duties through the banking facilities of authorized agent banks, it is expected that local government units, in the acceptance of local tax payments by selected depository banks, would eventually follow the same system. (c) Guidelines in the Acceptance of Real Property Tax Payments Through Accredited Banks: (i) Enactment of Ordinance The sanggunian shall enact the appropriate local ordinance, authoring the Local Treasurer to accept, as an alternate mode of tax collection, over-the-counter payments by taxpayers in accredited government depository banks of local government units. (ii) Accreditation of Authorized Agent Bank The banking institution shall seek accreditation from the local government unit to deliver the required services provided in the local ordinance. The local government unit shall consider stability and soundness of the bank, as well as its efficiency in the collection of taxes and promptness in the remittance of collections to the local government unit. Only authorized government depository banks or banks authorized by the Monetary Board of the Bangko Sentral ng Pilipinas shall be allowed to participate in the collection scheme. (iii) Memorandum of Agreement the local government unit shall enter into a Memorandum of Agreement with the accredited bank which will be selected based on the terms and conditions that would be most advantageous to the latter. The Memorandum of Agreement shall set forth in detail the responsibilities of the bank in the receipt of tax payments, custody of the funds and the prompt and proper turnover and remittance of tax collections of the local government unit. The Memorandum of Agreement shall also provide a holding-period or the number of days that the collected funds shall remain with the bank before its remittance to the local government unit, and the related costs and charges, if any. AaCTcI (d) Procedures in the Acceptance of Real Property Taxes Through Over-the-Counter Payments in Accredited Banks Which are Referred to as the Acceptee Bank: (i) Only real property taxes for the current year shall be eligible for Over-the-Counter Payment in the Acceptee Bank. All delinquent accounts shall continue to be paid directly to the cashiers/tellers of the Local Government Unit. (ii) The Local Government Unit shall send the Real Property Tax Bill to the taxpayer either through the mail or courier, or through personal delivery, which shall be the basis for the Over-the-Counter Payment to the Acceptee Bank. The Real Property Tax Bill may be obtained by the taxpayer or his duly authorized representative directly from the Local Government Unit. (iii) The Bills Payment Slip issued by the Acceptee Bank shall be duly accomplished by the taxpayer for all payments to be made. The Bills Payment Slip shall indicate the taxpayer's name, the specific tax to be paid, the taxable year and the amount of tax. The Bills Payment Slip shall also contain the bank account number of the Local Government Unit to which all tax payments shall be credited. (iv) The taxpayer shall pay the real property tax to the teller of the Acceptee Bank, supported by the Real Property Tax bill and the duly accomplished Bills Payment Slip. (v) The teller of the Acceptee bank shall accept the tax payment and shall validate the Real Property Tax Bill and the Bills Payment Slip. The validated Real Property Tax Bill and the Bills Payment Slip shall be returned to the taxpayer. (vi) The following banking day, the Acceptee Bank shall generate and send to the Local Government unit an Abstract of Collection Report of the day's transactions via e-mail or FTP. (vii) The Local Government Unit may then view and/or print the Abstract of Collection Report. (viii) The Local Government Unit may also be provided by the Acceptee Bank with an online banking facility which can be used to view and download the Local Government Unit's Statement of Account to enable the Local Government Unit to have real-time data on all Real Property Tax collections made by the Acceptee Bank. SECTION 15. Tax Discount for Advanced Payment . If the basic real property tax and additional tax accruing to the SEF are paid in advance, the taxpayer shall be entitled to a ten percent (10%) discount of the annual tax due. Payment is considered advance when paid before its accrual. The above mentioned discount shall only be granted to properties without any delinquency. SECTION 16. Tax Discount for Prompt Payment . If the basic real property tax and additional tax accruing to the SEF are paid on time in accordance with the prescribed quarterly schedule of payment as prescribed in Section 13, the taxpayer shall be entitled to a five percent (5%) discount of the annual tax due. SECTION 17. Collection of Tax . The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the City Treasurer. (a) Compromise Power of the City Treasurer . Unless otherwise provided by law, the City Treasurer may enter into a compromise agreement with the delinquent real property owners regarding the settlement of their tax arrears. (b) Maximum Period . The maximum period for the payment of such tax delinquency shall not exceed thirty six (36) months. (c) Stipulation as to Amount . The amount of such compromise agreement should be stipulated in writing to embody their specific concessions in order to reflect the obligations that each party to the contract is obligated to specifically perform. (d) Exemptions . The City Treasurer, however, may not enter into compromise agreement in so far as the current year and SEF taxes are concerned as the payment of said taxes are fixed (Sections 260 and 250 of the LGC). SECTION 18. Distribution of Proceeds . The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction in accordance with the provisions of this Article, shall be distributed as follows: (a) Seventy percent (70%) shall accrue to the General Fund of the City; (b) Thirty percent (30%) shall be distributed among the component barangays of the city where the property is located in the following manner: EcTCAD (i) Fifty percent (50%) shall accrue to the barangay where the property is located. (ii) Fifty percent (50%) shall accrue equally to all component barangays of this city. (iii) The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. SECTION 19. Application of Proceeds of the Additional One Percent (1%) SEF Tax . The proceeds from the additional one percent (1%) tax on real property accruing to the SEF shall be automatically released to the City School Boards: Provided, however that the proceeds shall be allocated for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the city school board. SECTION 20. Administrative Provisions . (a) On the Collection of the Real Property Tax (1) Assessor to Furnish Treasurer with Assessment Roll . The City Assessor shall prepare and submit to the City Treasurer on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. (2) Notice of Time for Collection of Tax . The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Article, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the city hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. (3) Payment of Real Property Taxes in Installments . The owner of the real property or the person having legal interest therein may pay the basic real property tax and the additional tax for special education fund due therein without interest in four (4) equal installments; the first installment to be due and payable on or before the thirty-first (31st) of March, the second installment on or before the thirtieth (30th) of June; the third installment, on or before the thirtieth (30th) of September and the last installment on or before the thirty-first (31st) of December, except the special for which the payment thereof shall be governed by other ordinance enacted for that purpose. The date for payment of any other tax imposed in this Article without interest shall be prescribed by the Sangguniang Panlungsod. Payments of real property taxes shall first be appl ed to prior years' delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. Interest on Unpaid Real Property Tax . Failure to pay the real property tax or any other tax levied under this Article, upon the expiration of the periods as provided in Sec. 250, LGC, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. Provided, however, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. (4) Payment Under Protest . (a) No protest shall be entertained unless the taxpayers first pay the tax. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax. The City Treasurer shall decide the protest within sixty (60) calendar days from receipt. (b) Fifty percent (50%) of the tax paid under protest shall be held in trust by the City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Sec. 17 of this Code. (c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protester, or applied as tax credit against his existing or future tax liability. (d) In the event that the protest is denied or upon lapse of the sixty (60) day period prescribed in subparagraph (a) hereof, the taxpayer may, within sixty (60) days from receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. (5) Repayment of Excessive Collection . When an assessment of basic real property tax, or any tax levied under this Article, is found to be illegal or erroneous and tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer, may within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. (6) Notice of Delinquency in the Payment of the Real Property Tax . (a) When the real property tax or any other tax imposed under this Article becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the city hall and in a publicly accessible and conspicuous place in the barangays where the delinquent real property is located. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the city. HSAcaE (b) Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests, and penalties may be made in accordance with Sec. 12 of this Code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. (c) Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under this Article, real property subject to such tax may be levied upon through the issuance of a warrant or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. Levy or real property shall be made in the manner set forth: The City Treasurer when issuing a warrant of levy shall prepare the duly authenticated certificate showing the name of the delinquent property owner or person having legal interest thereon. The warrant shall be mailed to or served upon the delinquent real property owner or person having legal interest. In case he is out or cannot be located, to the occupant or administrator of the subject property. Written notice of levy with the attached warrant shall be mailed to or served upon the assessor and the Registrar of Deeds of this city. The City Assessor and Registrar of Deeds shall annotate the levy on the tax declaration and the certificate and the certificate of title, respectively. The levying officer shall submit a written report on the levy to the Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the property owner or person having legal interest in the property. (7) Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and any other tax levied under this Article, the city may avail of the remedies by administrative action through and sale of real property by public auction or by judicial action. (8) City Government's Lien . The basic real property tax and any other tax levied under this Article constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and related interests and expenses. (9) Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. (10) Advertisement and Sale . Within thirty (30) days after the service of the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be affected by posting a notice at the main entrance of the city hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the city. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the city hall, or on the property to be sold, or at any other place as specified in the notice of sale. HESIcT Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod and which shall form part of his records. The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings. Provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The City Treasurer may, advance an amount sufficient to defray the cost of collection through remedies provided for in this Article, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in case of personal and real property including personal and real property including improvements thereon. (11) Redemption of Property Sold . Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have right to redeem the property upon payment to the City Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the City Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter, shall be free from the lien of such taxes, fees or charges, related surcharges, interest and penalties. (12) Final Deed to Purchaser . In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. (13) Purchase of Property by the City Government for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the City Government to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds concerned, upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the city without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representatives may redeem the property upon payment to the City Treasurer the full amount of the real property tax and the related interest, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the city. (14) Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Panlungsod may, by ordinance duly approved and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding subsection at public auction. The proceeds of the sale shall accrue to the General Fund of the City. (15) Further Distraint or Levy . Levy may be repeated if necessary until the full amount due, including all expenses, is collected. caITAC (16) Collection of Real Property Tax Through the Courts . The City Government may enforce the collection of the basic real property tax or any tax levied under this Article by civil action in any court of competent jurisdiction. The following civil action shall be filed by the City Treasurer within the period prescribed herein as follows: (a) The City Treasurer shall furnish the City Legal Officer a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the city, the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed Ten Thousand Pesos (Php10,000.00) the competent court is the Municipal Trial Court in Cities and where the amount is in excess of Ten Thousand Pesos (Php10,000.00), the proper court is the Regional Trial Court. (b) Where cognizable in an inferior court, the action must be filed in this city where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff LGU shall file the complaint in the province where the property is situated. (c) In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the City Treasurer shall furnish the City Legal Officer the exact address of the defendant where he may be served with summons. (17) Action Assailing Validity of Tax Sale . No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be refunded to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive right of the delinquent owner of real property or the person having legal interest therein have been impaired. (18) Payment of Delinquent Taxes on Property Subject of Controversy . In any action involving the ownership or possession of, or succession to, real property, the court may motu proprio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. (19) Treasurer to Certify Delinquencies Remaining Uncollected . The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. (20) Periods within which to Collect Real Property Taxes . The basic real property tax and any other tax levied under this Article shall be collected within five (5) years from the date they become due. No action for collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection thereof within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: (a) The City Treasurer is legally prevented from collecting the tax; (b) The owner of the property or the person having legal interest there in request for reinvestigation and execute a waiver in writing before the expiration of the period within which to collect; and, (c) The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. (b) Special Provisions (1) General Assessment Revision; Expenses Incident Thereto . The Sangguniang Panlungsod shall provide the necessary appropriations to defray the expenses incident to the general revision of real property assessment. The barangays may be required by the Sangguniang Panlungsod to share in the expenses to be incurred for the conduct of a general revision of real property assessment. ICHDca (2) Condonation or Reduction of Real Property Tax and Interest . In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the city, the Sangguniang Panlungsod by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the City Disaster Risk Reduction and Management Council (CDRRMC), may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the city affected by the calamity. (3) Condonation or Reduction of Tax by the President of the Philippines . The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the city. (4) Duty of Registrar of Deeds to Apprise Assessor of Real Property Listed in Registry . (a) To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of taxation, the Registrar of Deeds shall prepare and submit to the provincial, city or municipal assessor, within six (6) months from the date of effectivity of this Code and every year thereafter, an abstract of his registry, which shall include brief but sufficient description of the real properties entered therein, present owners, and the dates of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation. (b) It shall also be the duty of the Registrar of Deeds to require every person who shall present for registration a document of transfer, alienation, or encumbrance of real property to accompany the same with a certificate to the effect that the real property subject of the transfer, alienation, or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the Registrar of Deeds to refuse the registration of the document. (5) Duty of Notaries Public to Assist the City Assessor . It shall be the duty of the Notaries Public to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. (6) Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. (7) Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to Assessor . Any public official or employee who may now or thereafter be required by law or regulation to issue to any person a permit for the construction, addition, repair or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance, to the city assessor. Where it is found to be more convenient or efficient, the official concerned may, in lieu of individual copies of the said permits or certificates, furnish the city assessor concerned with monthly summaries of issued permits of certificates within the first ten (10) days of the succeeding month. Any official referred to in this section shall likewise furnish the assessor concerned with copies of the building floor plan and/or certificates of registration or installation of other machineries which may not be permanently or temporarily attached to land or another real property but falling under the definition of the term "machinery" as officially defined under RA 7160 and its Implementing Rules and Regulations or the guidelines issued by the Department of Finance (DOF). (8) Duty of Geodetic Engineers to Furnish Copy of Plans to Assessor . It shall be the duty of the all geodetic engineers, public or private, to furnish free of charge to the assessor concerned a white or blue print copy of each of all approved original or subdivision plans or maps of surveys executed by them in this city within thirty (30) days from receipt of such plans from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board as the case may be. (9) Fees in Court Actions . As provided for in Sec. 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the City Treasurer or City Assessor shall be exempt from the payment of court and sheriffs fees. (10) Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to City . As provided for in Section 281 of the Local Government Code, all certificates, documents, and papers covering the sale of delinquent property to the city if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. TCAScE (11) Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees . All real property assessment notices or owner's copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. (12) Sale and Forfeiture Before Effectivity of this Code . Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of this Code shall be governed by the provisions of applicable ordinance or laws then in force. SECTION 21. Appraisal of Real Property . All real properties in this city shall be appraised at the current and fair market value prevailing in this locality based on the rules and regulations promulgated by the Department of Finance for classification, appraisal, and assessment of real property. SECTION 22. Declaration of Real Property by Owner or Administrator . It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvement therein, within this or their duly authorized representative, to prepare or cause to be prepared and file with the assessor concerned, a sworn statement declaring the true value of their property or properties, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the assessor concerned or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the assessor concerned once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing in the calendar year 1992. For this purposes, the City Assessor shall use the standard form known as Sworn Declaration of Property Values prescribed by the Department of Finance. The procedures in filling and safekeeping thereof shall be in accordance with the guidelines issued by the said Department. Property owners or administrators who fail to comply with this provision shall be subject to a fine of not less One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00). SECTION 23. Duty of Person Acquiring Real Property or Making Improvement Thereon . The following are the duties of person or persons acquiring real property in this city or making improvement thereon: (1) All persons, natural or juridical, or their duly authorized representatives who acquire at anytime a parcel or parcels of land in this city shall file with the City Assessor a sworn statement declaring the true value of subject property within sixty (60) days after the acquisition of such property as evidenced by a duly notarized or final deed of conveyance executed between the contracting parties bearing proof of registration from the registrar of deeds concerned. The sixty-day period shall commence on the date of execution of the deed of conveyance. (2) In the case of houses, buildings, or other improvements acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvement within sixty (60) days after. (a) The date of the duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties; (b) The date of completion or occupancy of the newly constructed building, house or improvements whichever comes earlier; and, (c) The date of completion or occupancy of any expansion, renovation, or additional structures or improvements made upon any existing building, house, or other real property, whoever comes earlier. (3) Property owners or administrators who fail to comply with this provision shall be subjected to a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00). SECTION 24. Declaration of Property by the City Assessor . When any person, natural or juridical, by whom real property is required to be declared under Section 202 of RA 7160, refuses or fails for any reason to make such declaration within the time prescribed, the City Assessor concerned shall himself declare the property in the name of the defaulting owner, if known, or against an unknown owners as the case may be, and shall assess the property for taxation in accordance with the provisions of Chapter I, Title Two, of RA 7160. Declaration of real property by the City Assessor shall be subject to the following rules: cTDaEH (a) The City Assessor shall declare only real property previously undeclared for taxation purposes. (b) In the case of real property discovered whose owner or owners are unknown, the City Assessor shall declare in the name of the "Unknown Owner" until such time that person natural or juridical, comes forth and files the sworn declaration of property values required herein. No oath shall be required of any declaration made by the City Assessor. SECTION 25. Listing of Real Property in the Assessment Rolls . There shall be prepared and maintained by the City Assessor an assessment roll wherein all real property, whether taxable or exempt, located within the territorial jurisdiction of this shall be listed. Real property shall be listed, valued, and assessed in the name of the owner or administrator, or anyone having legal interest in the property. The undivided real property of a deceased person may be listed, valued, and assessed in the name of the estate or of the heirs and devisees without designating them individually, and undivided real property other than that owned by a deceased may be listed, valued and assessed in the name of one or more co-owners: Provided, however, That such heir, devisee, or co-owner shall be liable severally and proportionately for all obligations imposed in this Article and the payment of real property tax with respect to the undivided property. The real property of a corporation, partnership or association shall be listed, valued, and assessed in the same manner as that of an individual. Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease. SECTION 26. Proof of Exemption of Real Property from Taxation . Every person by or for whom real property is declared, who shall claim tax exemption for such property under this provisions of Chapter I, Title Two of RA 7160 shall file with the assessor concerned within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporations, by laws, contracts, affidavits, certification and mortgage deeds, and similar documents. If the required evidence is not submitted within the period being prescribed, the property shall be listed as taxable in assessment roll. However, if the property shall be proven tax exempt, the same shall be dropped from the assessment roll. SECTION 27. Notification of Transfer of Real Property Ownership . Any person who shall transfer real property ownership to another shall notify the assessor concerned within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. In addition to the notice of transfer, the previous property owner shall likewise surrender to the assessor concerned the tax declaration covering the subject property in order that the same may be cancelled from the assessment records of this city. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed sixty-day period, file with the assessor, an amended sworn declaration of the true value of the property or properties he retains in accordance with Sections 23 and 24 of this Article. SECTION 28. Authority of the City Assessor to Take Evidence . For the purpose of obtaining information on which to base the market value of any real property, the assessor concerned or his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature and value. SECTION 29. General Revision of Assessment and Property Classification . The City Assessor shall undertake a general revision of real property assessment within two (2) years after the effectivity of RA 7160 otherwise known as the Local Government Code of 1991 and every three years thereafter. SECTION 30. Valuation of Real Property . In cases where: (a) the real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing general revision of property classification and assessment; (c) a request is made by the person in whose name the property is declared, the assessor or his duly authorized deputy shall, in accordance with the provision of this Article, make a classification, appraisal and assessment of real property listed and described in the declaration irrespective of any previous assessment of taxpayer's valuation thereon provided, that the assessment of real property shall not be increased oftener than once every three (3) years except in the case of new improvement substantially increasing the value of said property or of any change in its actual use. SECTION 31. Date of Effectivity of Assessment or Reassessment . All assessment or reassessment made after the first (1st) day of January of the succeeding year provided, however, that the reassessment of real property due to its partial or total destruction, or to major change in its actual use, or to any great and sudden inflation or deflation or real property values, or to gross illegality of the assessment when made, or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 32. Assessment of Property Subject to Back Taxes . Real Property declared for the first time shall be assessed for the taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment provided, however, that such taxes shall be computed on the basis of the applicable schedule of values in force during the corresponding period. cSaATC If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon, otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date or receipt of the assessment until such taxes are fully paid. SECTION 33. Notification of New or Revised Assessment . When real property is assessed for the first time or when an existing assessment is increased or decreased, the assessor shall, within thirty (30) days, give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the Punong Barangay to the last known address of the person to be served. SECTION 34. Appraisal and Assessment of Machinery . The fair market value of a brand new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerages, arrastre, and handling duties and taxes, plus cost of inland transportation, handling and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rate as fixed by the Central Bank. SECTION 35. Depreciation Allowance for Machinery . For purposes of assessment, a depreciation allowance shall be made for machinery at rate not exceeding five percent (5%) of its original cost or its replacement of reproduction cost, as the case may be, for each year of use provided that the remaining value for all kinds of machinery shall be fixed at not less than twenty percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation. SECTION 36. Sale and Forfeiture Before Effectivity of this Revenue Code . Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of this city's "Revised Revenue Code," shall be governed by the provisions of applicable laws then in force. SECTION 37. City Board of Assessment Appeals . Any property owner or person having legal interest or claim in the property who is not satisfied with the assessment of his property made by the assessor pursuant to the provision of this Article may within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the board of assessment appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. SECTION 38. Organization, Powers, and Functions of the City Board of Assessment Appeals . (a) The Board of Assessment Appeals of this City shall be composed of the following: Registrar of Deeds Chairman City Prosecutor Member City Engineer Member (b) The chairman and members of the board of assessment appeals shall serve in an "ex-officio" capacity without additional compensation. (c) The chairman of the board shall have the power to designate any employee of the city to serve as secretary to the Board without additional compensation. (d) The chairman and members of the Board of Assessment Appeals shall assume their respective position without need of further appointment or special designation upon effectivity of this code. SECTION 39. Meetings and Expenses of the City of Board of Assessment Appeals . The City Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases without entitlement to per diem or traveling expenses for their attendance in board meetings except when conducting an ocular inspection of real properties whose assessment is under appeal, in which case, such expenses shall be charged against the general fund of this City. The Sangguniang Panlungsod shall appropriate such funds to enable the Board to operate effectively. SECTION 40. Action by the City Board of Assessment Appeals . From the date of receipt of an appeal, the City Board of Assessment Appeals shall, on the basis of substantial evidence or such relevant evidence on record adequately acceptable to support a conclusion to decide such appeal within one hundred twenty (120) days. In the exercise of its appellate jurisdiction, the board shall have the power to summon witnesses, administer oaths, conduct ocular inspections, take depositions, and issue subpoena and subpoena duces tecum . The proceedings of the court shall be conducted solely for the purposes of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the assessor with a copy of the decision of the board. In case the assessor concurs with the revision of the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein or the assessor who is not satisfied with the decision of the board, appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment Appeals constituted under RA 7160 shall be final and executory. SECTION 41. Effect of Appeal on the Payment of Real Property Tax . Appeals on assessment of real property made under the provisions of this article shall, in no case, suspend the collection of the corresponding real property taxes on the property involved as assessed by the assessor without prejudice to subsequent adjustment depending upon final outcome of the appeal. cHDAIS ARTICLE 4 Special Levy SECTION 42. Special Levy, Definition . Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvements introduced by the city government. SECTION 43. Imposition of Special Levy . A special levy is hereby imposed on the lands specially benefited by public works projects or improvements funded by the city at a rate of (not exceeding sixty percent (60%)) the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith. SECTION 44. Taxpayer's Remedies Against Levy . Any owner of real property affected by a special levy or any person having legal interest therein may, upon receipt of the written notice of assessment of the special levy, avail of the remedies provided under RA 7160 and its Implementing Rules and Regulations. SECTION 45. Exemption . The special levy shall not apply to lands exempted from basic real property tax. The special levy shall not also apply to the remainder of the land portions of which have been donated to the city for the construction of such projects or improvements. SECTION 46. Accrual of Special Levy . The special levy shall accrue on the first day of the quarter next following the effectivity of the ordinance imposing such levy. SECTION 47. Time of Payment . The special levy shall be paid within the quarter following the effectivity of the ordinance imposing such levy. SECTION 48. Collection of Special Levy . Collection of special levy on land shall be the responsibility of the City Treasurer. SECTION 49. Administrative Provisions . (a) Ordinance imposing a special levy . The tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public work projects or improvements to be undertaken, state the estimated cost thereof, specify metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Panlungsod shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project. (b) Public Hearing on the Proposed Ordinance Imposing Special Levy . Before the enactment of an ordinance imposing a special levy, the Sangguniang Panlungsod shall conduct a public hearing thereon; notify in writing the owners of real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. (c) Fixing the Amount of Special Levy . The special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the City Assessor, or its current assessed value as fixed by said assessor if the property does not appear of record in his books. Upon the effectivity of the ordinance imposing special levy, the City Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. (d) Taxpayer's Remedies Against Special Levy . Any owner of real property affected by a special levy or any person having a legal interest therein may, within sixty (60) days from the date of receipt of the written notice of assessment of the special levy, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form for the purpose, together with copies of the tax declarations and such affidavits or documents in support of the appeal. SECTION 50. Tax on Idle Lands. Coverage of Idle Lands . For purposes of real property taxation, "idle lands" shall include the following: (a) Agricultural lands, more than one (1) hectare in area, suitable cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands and planted to permanent or perennial crops with at least (50) tress to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. (b) Lands, other than agricultural, with more than one thousand (1,000) square meter in area but one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Section shall likewise apply to residential lots in subdivision duly approved by proper authorities, the ownership of which has not been transferred to the buyer, shall be considered as part of the subdivisions, and shall be subjected to the additional tax payable by the subdivision owner or operator. SECTION 51. Imposition of Tax . There is hereby levied an annual tax on idle lands at the rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. ISHCcT SECTION 52. Imposition of Additional Ad Valorem Tax on Idle Lands . There is hereby imposed an annual "ad valorem" tax on idle lands at the rate of one percent (1%) of the assessed value of the real property which shall be in addition to the basic real property tax. SECTION 53. Exemptions . The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving, utilizing or cultivating the same by reason of force majeure , civil disturbance, natural calamity or any justifiable cause or circumstance as determined by the City Assessor. SECTION 54. Collection and Accrual of Tax . The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue to the General Fund of the city. SECTION 55. Listing of Idle Lands by the Assessor . The City Assessor shall make and keep an updated record of all idle lands located within their area of jurisdiction. For purposes of collection, the City Assessor concerned shall furnish a copy thereof to the treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of said additional tax. SECTION 56. Time and Payment . The real property tax herein levied together with the real property tax of one percent (1%) imposed in RA 5447, as amended by PD 1621 and RA 7160 (Local Government Code of 1991) as well as the additional " Ad Valorem Tax on Idle Lands" shall be due and payable on the first (1st) day of January of every year. The same may, however, at the discretion of the taxpayer, be paid without penalty in four (4) equal installments, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax and the additional one percent (1%) realty tax accruing to the special education fund must be collected together. In case only a portion of the tax is paid, such payments must be equally divided and the applied to both. In the case of the additional " Ad Valorem Tax on Idle Lands," it shall also be collected at the same time that the basic tax and the additional one percent (1%) accruing to the special education fund are collected, as the case may be. CHAPTER THREE City Taxes ARTICLE 5 Business Tax SECTION 57. Definitions . When used in this Article, the term: (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, electronic neon lights, airplanes, balloons or other media, whether in pictorial or reading form. (b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry, and livestock and animal products, whether in their original form or not. The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or 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 sugar cane. (c) 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. (d) Bars include beer gardens or places where intoxicating and fermented liquors or malts are sold, disposed of, or given away for compensation, even without foods where the services of the hostesses and/or waitresses are employed, and where customer are entertained by occasional dancing to music not rendered by a regular dance orchestra or musicians hired for the purpose, otherwise, the place shall be classified as a "dance hall" or "night club." A "cocktail lounge" is considered a "bar" even if there are no hostesses or waitresses to entertain the customers. (e) Brewer includes all persons who manufacture fermented liquor of any description of sale or delivery to others but does not include manufacture of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed Two Hundred (200) gauge liters. CAacTH (f) Business Agents (agente de negocios) include all persons who act as agents of others in the transaction of business with any public officer, as well those who conduct collecting, advertising, employment, or private detective agencies. (g) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid on, before or after the dancing, and where professional hostesses or dancers are employed. (h) Carinderia refers to any public eating place where cooked foods are served at a price. (i) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. (j) Cockpits include any place, compound, building or portion thereof, where cockfights are held whether or not money bets are held on the result of such cockfights. (k) Collecting Agency includes any person other than a practicing "Attorney at Law" engaged in the business of collecting or suing debts or liabilities placed in his hands for sand collection or suit, by subscribers or customers applying and paying therefor; while a "mercantile agency" is any person engaged in the business of gathering information as to the financial standing ability or credit of persons engaged in the business and reporting the same to the subscribers or to customers applying and paying therefor. (l) Compounder comprises every person who, without rectifying, purifying, or refining, distilled spirits, shall by mixing such spirits, wine or other liquor with any material except water, manufacture of any intoxicating beverage whatsoever. (m) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this Article, the term "contractor" shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments 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 clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging hoses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors. IAETDc 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. (n) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. (o) Distiller of Spirits comprise all who distill spirituous liquors by original and continuous distillation from mash, wort, wash, sap or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. (p) Distributor A person or a firm, especially a wholesaler, who distributes merchandise to retailers, usually within a specified geographic area, who is also involved in the delivery of goods from the producers to the consumers, including such items as sales method. (q) Essential Commodities A physical substance, such as food, grains, and metals which is interchangeable with another product of the same type, and which investors buy or sell, usually through future contracts. The price of the commodity is subject to supply and demand. (r) Gross Receipts include all monies and properties received in consideration of services rendered or articles sold, exchanged or leased, without any deduction, or the whole amount of the receipt of the business before the cost of production is deducted therefrom. (s) Hotel includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transient or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests and to serve food to the guest therein. (t) Importer means any person who brings articles, goods from abroad for unloading therein or which after such entry are consumed herein or incorporated into the general mass of property in the Philippines. In the case of tax free articles brought or imported into the Philippines by persons, entities or agencies exempt from tax are subsequently sold, transferred or exchange in the Philippines to non exempt private persons or entities, the purchaser or recipient shall be considered as importer thereof. (u) Independent Wholesaler means any person other than a manufacturer, producer or importer, who buys commodities for resale to persons other than the end-users regardless of the quantity of the transaction. (v) Lending Investor includes all persons who make a practice of lending money for themselves or other at interests. (w) License or Permit is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction. (x) Lodging House includes any house or building, a portion thereof, in which any person or persons may be regularly harbored or received as transient for compensation. Taverns or inns shall be considered as lodging houses. (y) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special 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 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. (z) Manufacturer of Cigars or Cigarettes include those whose business is to make or manufacture cigar or cigarettes or both for sale or who employ others to make or manufacture cigar or cigarettes for sale; but the term does not include artisans or apprentices employed to make cigar or cigarettes from materials supplied by the employer, the latter being lawfully engaged in the manufacture of cigars and cigarettes. SaCIDT (aa) Manufacturer of Tobacco includes every person whose business is to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, grinding or rubbing any raw or leaf tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured tobacco or snuff, or putting up for consumption scraps, refuse, or stems of tobacco resulting from any waste by sifting, twisting, screening, or by any other process. (bb) Motel includes any house or building or portion thereof in which person or persons may be regularly harbored or received as transient or guests which is provided with a common enclosed garage or individually enclosed garage where such transients or guests may park their motor vehicles. (cc) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. (dd) Operator In general, one who or that which operates; as a) one who produces an effect or does something; b) an agent. (ee) 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. (ff) Producer A person who raises agricultural crops and put them in a condition for the market. (gg) Privilege means a right or immunity granted as a peculiar benefit advantage or favor. (hh) Real Estate Dealer includes any person engaged in the business of buying, selling exchanging, or renting property as principal and holding himself out as a full or part-time dealer in real estate or an owner or rental property or properties rented or offered to rent for an aggregate amount of One Thousand Pesos (P1,000) or more a year. Any person shall be considered as engaged in the business as a real estate dealer by the mere fact that he is the owner or sub-lessor of property rented or offered to rent for an aggregate amount of One Thousand Pesos (P1,000) or more a year. An owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred Sixty-Seven (CA 567) shall not be considered as a real estate dealer under this definition. (ii) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort, sap or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, shall be regarded as a rectifier and as being engaged in the business of rectifying. (jj) Restaurant refers to any place, which provide food to the public and accept orders from them at a price. This term includes "food caters." (kk) Retailer One who sells goods directly to the consumer. (ll) Retailer Dealer in Fermented Liquor includes every person except retail dealer in tuba, basi, tapuy, who for himself or on commission sells or offer for sale fermented liquors on quantities of Five (5) liters or less than one time and not for resale. (mm) 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. (nn) Wholesaler One who sells goods in large quantities to retailers. (oo) Wholesale Dealer of Fermented Liquors means anyone who for himself on commission, sells or offers for sale fermented liquors in large quantities than Five (5) liters at any one time, who sells or offers for sale such fermented liquors (excluding tuba, basi, tapuy, and similar domestic fermented liquors) for the purpose of resale, regardless of quantity. (pp) Wholesale Dealer of Distilled Spirits and Wines comprehends every person who for himself or on commission, sells or offers for sale wines or distilled spirits in larger quantities Five (5) liters at any one time or offers the same for sale for the purpose of resale irrespective of quantity. (qq) Wholesale Tobacco Dealer comprehends every person, who for himself or on commission, sells or offers for sale cigars, cigarettes or manufacture tobacco in larger quantities than Two Hundred (200) cigars. Eight Hundred (800) cigarettes of Five (5) kilograms of manufactured tobacco at any one time or who sells or offers the same for the purpose of resale regardless of quantity. SECTION 58. 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: cHECAS (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 : WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM Less than P10,000 247.50 10,000 or more but less than 15,000 330.00 15,000 or more but less than 20,000 453.00 20,000 or more but less than 30,000 660.00 30,000 or more but less than 40,000 990.00 40,000 or more but less than 50,000 1,237.50 50,000 or more but less than 75,000 1,980.00 75,000 or more but less than 100,000 2,475.00 100,000 or more but less than 150,000 3,300.00 150,000 or more but less than 200,000 4,125.00 200,000 or more but less than 300,000 5,775.00 300,000 or more but less than 500,000 8,250.00 500,000 or more but less than 750,000 15,000.00 1,000,000 or more but less than 2,000,000 20,625.00 2,000,000 or more but less than 3,000,000 24,750.00 3,000,000 or more but less than 4,000,000 29,700.00 4,000,000 or more but less than 5,000,000 34,650.00 5,000,000 or more but less than 6,500,000 36,562.50 6,500,000 or more Fifty-six and one-fourth percent of one percent (56 1/4% of 1%) Provided that the preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines or manufacturers of any article of commerce of whatever kind or nature other than those classified as "essential commodities." (B) ON WHOLESALERS, DISTRIBUTORS OR DEALERS IN ANY ARTICLE OF COMMERCE OF WHATEVER KIND OR NATURE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE : WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM Less than P1,000 27.00 1,000 or more but less than 2,000 49.50 2,000 or more but less than 3,000 75.00 3,000 or more but less than 4,000 108.00 4,000 or more but less than 5,000 150.00 5,000 or more but less than 6,000 181.50 6,000 or more but less than 7,000 214.50 7,000 or more but less than 8,000 247.50 8,000 or more but less than 10,000 280.50 10,000 or more but less than 15,000 330.00 15,000 or more but less than 20,000 412.50 20,000 or more but less than 30,000 495.00 30,000 or more but less than 40,000 660.00 40,000 or more but less than 50,000 990.00 50,000 or more but less than 75,000 1,485.00 75,000 or more but less than 100,000 1,980.00 100,000 or more but less than 150,000 2,805.00 150,000 or more but less than 200,000 3,630.00 200,000 or more but less than 300,000 4,950.00 300,000 or more but less than 500,000 6,600.00 500,000 or more but less than 750,000 9,900.00 750,000 or more but less than 1,000,000 13,200.00 1,000,000 or more but less than 2,000,000 15,000.00 2,000,000 or more Seventy-five percent of one percent (75% 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. Provided, that the preceding imposition shall no longer be applied to the business already subject to the "tax manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines or manufacturer of any article of commerce of whatever kind or nature." (C) ON RETAILERS IN ANY ARTICLE OF COMMERCE OF WHATEVER KIND OR NATURE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE : WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: RATE OF TAX PER ANNUM 400,000.00 or less 2.2% In excess of P400,000.00 1.5% (D) 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 (C) OF THIS SECTION : 1. Rice and corn; 2. Wheat or cassava flour, meat products, locally manufactured, processed or preserved foods, sugar, salt and other agricultural, marine and fresh water products, whether in their original state or not; 3. Cooking oil and cooking gas; AHDacC 4. Laundry soap, detergents and medicines; 5. Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides, insecticides and other farm inputs; 6. Poultry feeds and other animal feeds; 7. Medicines; 8. School supplies; and 9. 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 (C) of this Article. WITH EXPORT SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: RATE OF TAX PER ANNUM 400,000.00 or less 1.25% In excess of P400,000.00 1% (E) ON CONTRACTORS AND INDEPENDENT CONTRACTORS INCLUDING BUT NOT LIMITED TO THE FOLLOWING : Accounting firms or offices rendering accounting or bookkeeping services; Actuarial or appraising offices; Advertising agencies; Barber shops; Battery charging shops; Belt and buckle shops; Brokering offices (real estate brokers, custom brokers and similar ones); Business agents; Business management firms/offices; Carpentry shops; Cinematographic, film owners, lessors and distributors; Commercial an immigration brokers; Communications or wire services (radio, telegraph, telefax, etc.) Computer or electronic repair centers or shops; Dry-cleaning or dyeing establishments, steam laundries and laundries using washing machines; Employment agencies; Engineering offices rendering services on architectural, civil, chemical, electrical, mechanical, mining, sanitary, agricultural, geodetic, electronics, communications and the like; Engraving, plating and plastic lamination establishment; Filling, demolition and salvage works contractor; Flower shops not engaged in wholesale or retail but rendering service upon order of customers; Freight services; trucking services; Funeral parlors; Furniture shops; General engineering, general building and specialty contractors as defined under applicable laws; House and/or sign painters; House painting shops/house wiring shops; Ica and cold storage for a fee; Interior decoration offices or shops; Judo-karate gyms for a fee; Landscaping contracting offices or shops; Lathe machine shops; Law offices rendering legal or notarial services; Massage clinics/sauna, Turkish and Swedish baths; Master plumbers; IDSEAH Medical clinics, dental clinics; optical clinic; & similar clinics; Milliners and hatters; Operators of dancing, driving, judo-karate schools; Parking lots or establishment for parking purposes; Perma-press shop; Persons engaged in the installation of water system and gas or electric light, heat or power; Photographic studios; Printers, bookbinders, lithographers; Private detective or watchman agencies; Private hospitals and private educational institutions except those non-profit and non-stock; Promotion offices or agencies; promoters of shows, games or performances; Proprietors or operators of dockyards; Proprietors or operators of hotels, motel and lodging houses; Proprietors or operators of mine drilling apparatus; Proprietors or operators of smelting plants; Publishers except those engaged in the publication or printing of any newspapers, magazines, review or bulletin which appears at regular intervals with fixed prices for subscription and sale which is not devoted principally to the publication of advertisements; Recapping shops; Recopying or duplicating, Xerox copying or mimeograph services; Rental agencies/office/shops renting out for a fee machines, apparatuses, equipment, contrivances, bicycles, trucks, cars, farm tractors, heavy equipment, electronic devices, tapes, furniture and similar kinds; Rental agencies/offices/shops; Repainting shops of motor vehicle and heavy equipment; Repair center/shops for medical equipment; Repair centers/shops for home appliances; Repair or welding shops of motor vehicle and heavy equipment; Repair shops for any kind of mechanical and electric devices, instruments, apparatus or furniture; Repair shops for computers and other electronics equipment; Sawmills under contract to saw or cut logs belonging to others; Sculpture shop; Service stations for motor vehicles; Shoe repair shops; Shops for planting or surfacing and recutting of lumber; Slenderizing and body building saloons; Smiths (blacksmiths, goldsmith, silversmith, keysmith, locksmiths or tinsmith); Surveying offices (private land surveying or geodetic); Tailoring or dress shops; modiste shops; haberdashery shops; Transportation terminals for a fee; Upholstery shops; Vaciador shops; Vulcanizing shops; Warehousing or forwarding services; Washing or greasing shops; Watch repair centers or shops; Other similar establishment rendering or offering to render services for a fee. The rate of tax shall be in accordance with the following schedule: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM Less than P 5,000 41.25 5,000 or more but less than 10,000 92.40 10,000 or more but less than 15,000 156.75 15,000 or more but less than 20,000 247.50 20,000 or more but less than 30,000 412.50 30,000 or more but less than 40,000 577.50 40,000 or more but less than 50,000 825.00 50,000 or more but less than 75,000 1,320.00 75,000 or more but less than 100,000 1,980.00 100,000 or more but less than 150,000 2,970.00 150,000 or more but less than 200,000 3,960.00 200,000 or more but less than 250,000 5,445.00 250,000 or more but less than 300,000 6,930.00 300,000 or more but less than 400,000 9,240.00 400,000 or more but less than 500,000 12,375.00 500,000 or more but less than 750,000 13,875.00 750,000 or more but less than 1,000,000 15,375.00 1,000,000 or more but less than 2,000,000 17,250.00 2,000,000 or more Seventy-five percent of one percent (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. aCIHcD For purposes of this section, the tax on 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 there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. (F) ON BANKS AND OTHER FINANCIAL INSTITUTIONS INCLUDING NON-BANK INTERMEDIARIES, LENDING INVESTORS, FINANCE AND INVESTMENTS COMPANIES, PAWNSHOPS, MONEYSHOPS, INSURANCE COMPANIES, STOCK MARKETS, STOCK BROKERS, AND DEALERS IN SECURITIES AND FOREIGN EXCHANGE, EDUCATIONAL PLAN AGENCIES, HEALTH PLAN AGENCIES, AND MEMORIAL OR LIFE PLAN AGENCIES : WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: RATE OF TAX PER ANNUM P1 Million or less Fifty-five percent of one percent 55% of 1% More than P1 Million Six point five percent of one percent 60.5% of 1% (a) For this purpose, gross receipts shall only include the following: (1) Interest from loans and discounts this represents interest earned actually collected on loans and discounts. The following is a breakdown: (i) Discounts earned and actually collected in advance on bills discounted; (ii) Interest earned and actually collected on demand loan; (iii) Interest earned and actually collected on time loans, including the earned positions of interest collected in advance; (iv) Interest earned and actually collected on mortgage contracts receivables; (2) Interest earned and actually collected on intern bank loans. (3) Rental of property this represents the following rental income: (i) Earned portion rental collected in advance from lessees of safe deposit boxes; (ii) Rental earned and actually collected from lessees on bank premises and equipment. (4) Income earned and actually collected from acquired assets. (5) Income from sale or exchange of assets and property. (6) Cash dividends earned and received on equity investments. (7) Bank commissions from lending activities. (8) Income component of rentals from financial leasing. At the time of the annual payment of the tax due, the Head Office or branch of a bank shall submit to the LGU concerned a notarized joint Statement of Annual Income [Schedule of Annual Income] for the preceding calendar year. (b) Exemption. All other income and receipts of banks and banking institutions not otherwise enumerated above shall be excluded from the taxing authority of the LGU concerned, such as: (1) Interest earned under the expanded foreign currency system. (2) Interest accumulated by lending institutions on mortgages insured under Republic Act No. 580, as amended, otherwise known as Home Financing Act. (3) Receipts from filing fees, service and other administrative charges. cHaCAS (G) THE SAME RATES OF GRADUATED TAXES ARE HEREBY IMPOSED ON THE BUSINESSES HEREUNDER ENUMERATED : (1) Restaurants, cafes, cafeterias, carinderias, eateries, food caterers, ice cream and other refreshment parlors, and soda fountain bars; (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) Travel agencies and travel agents; (4) Boarding houses, pension houses, motels, apartments, apartelles, and condominiums; (5) Subdivision owners/Private Cemeteries and Memorial Parks; (6) Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories; (7) Operators of Cable Network System; (8) Operators of computer services establishment; (9) General consultancy services; (10) All other similar activities consisting essentially of the sales of services for a fee. WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: RATE OF TAX PER ANNUM P100,000 or less Fifty-five percent of one percent 55% of 1% More than P100,000 Six point five percent of one percent 60.5% of 1% (H) REAL ESTATE DEALERS/DEVELOPERS SHALL PAY THE ANNUAL TAX IN ACCORDANCE WITH THE FOLLOWING : (1) Lessors or sub-lessors of real estate including accessory, apartelles, pension inns, lodging houses, apartments, condominiums, houses for lease, rooms and spaces for rent, and similar places shall pay two point five percent (2.5%) of the gross receipts of the preceding calendar year. (2) Real Estate Dealers/Developers shall pay the tax at the rate of two percent (2%) of the gross receipts of the preceding calendar year. (I) OWNERS OR OPERATORS OF PRIVATELY OWNED MARKETS AND SHOPPING CENTERS SHALL PAY THE TAX AT THE RATE OF TWO PERCENT (2%) ON THE GROSS SALES OR RECEIPTS OF THE PRECEDING CALENDAR YEAR . (J) ON E-COMMERCE, INTERNET CAFE, COMPUTER SHOPS, THERE SHALL BE TAX AT THE RATE OF TWO PERCENT (2%) ON THE GROSS RECEIPTS OF THE PRECEDING CALENDAR YEAR . (K) OWNERS OR OPERATORS OF ANY BUSINESS NOT SPECIFIED ABOVE SHALL PAY THE TAX AT THE RATE OF TWO AND FIVE PERCENT (2.5%) ON THE GROSS SALES AND/OR RECEIPTS OF THE PRECEDING YEAR . (L) ON MILLERS OF COMMODITIES OTHER THAN RICE AND CORN AND ON OPERATORS OF COFFEE, COCONUT OR MEAT GRINDERS. THERE SHALL BE TAX AT THE RATE OF TWO PERCENT (2%) ON THE GROSS RECEIPTS OF THE PRECEDING CALENDAR YEAR. Provided, that rice and corn millers who are also engaged in the business of wholesaling and retailing of said cereals shall also secure a Mayor's Permit before engaging in retailing and wholesaling apart from the permit granted to them as rice and corn millers or operators of rice and corn mills. They should have also a separate store space accessible to the public with a signboard announcing that they are retailer or wholesaler of said cereals. And, finally, they should possess the necessary documents required of them by the National Food Authority. (M) ON OPERATORS OF THEATERS AND CINEMAHOUSES; VIDEO MOVIEHOUSES UTILIZING BETA, VHS, JVC, LASER DISCS PLAYERS OR SIMILAR APPARATUS; AND OTHER SHOW HOUSES WHICH ARE OPEN TO THE PUBLIC FOR A FEE : WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: RATE OF TAX PER ANNUM P100,000 or less Fifty percent of one percent (50% of 1%) More than P100,000 Fifty-five percent of one percent (55% of 1%) (N) ON PROPRIETORS OF AMUSEMENT DEVICES FOR A FEE INCLUDING BUT NOT LIMITED TO THE FOLLOWING : Jukebox machine Family Home Computer Game and Watch Devices Slot machines not classified as gambling devices Other amusement devices DACcIH The rate of tax shall be in accordance with the following schedule: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: RATE OF TAX PER ANNUM P100,000 or less Fifty percent of one percent (50% of 1%) More than P100,000 Fifty five percent of one percent (55% of 1%) (Note: The rate of fifty-five percent (55%) of one percent (1%) shall be applied to the gross sales or receipts in excess of P100,000.00) (O) ON RETAIL DEALERS OR RETAILERS IN LIQUORS OR WINES WHETHER IMPORTED FROM OTHER COUNTRIES OR LOCALLY MANUFACTURED INCLUDING FERMENTED LIOUORS (BEERS), VIO LIOUORS, TUBA, BASI AND OTHER DISTILLED SPIRITS NOT CLASSIFIED AS DENAURED ALCOHOL : WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: RATE OF TAX PER ANNUM P100,000 or less Fifty percent of one percent (50% of 1%) More than P100,000 Fifty five percent of one percent (55% of 1%) (Note: The rate of fifty-five percent (55%) of one percent (10%) shall be applied to the gross sales or receipts in excess of P100,000.00) (P) ON RETAIL DELEARS/OR RETAILERS OF TOBACCO OR SNUFF INCLUDING CIGARS AND CIGARETTES : WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: RATE OF TAX PER ANNUM P100,000 or less Fifty percent of one percent (50% of 1%) More than P100,000 Fifty five percent of one percent (55% of 1%) (Q) 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: (1) Air-conditioned buses 500.00 per unit (2) Buses without air conditioning 350.00 per unit (3) "Mini" buses 300.00 per unit (4) Jeepneys/Fieras/Tamaraws/SUVs/Vans 250.00 per unit (5) Taxis 350.00 per unit SECTION 59. Exemptions . Barangay Micro Business Enterprise (BMBE) duly registered under R.A. 9178; cooperatives duly registered under R.A. 9520; and business enterprises certified by the Board of Investments as pioneer or non-pioneer for a period of six (6) and four (4) years; respectively from the date of registration, are exempted from the tax imposition prescribed in this Article. SECTION 60. Situs of the Tax . The situs of the tax imposed in this Article shall be determined in accordance with the following: (A) Definition of Terms (a) Principal Office refers to the head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies, as the case may be. The city or municipality specifically mentioned in the articles of incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof. HSCATc In case there is a transfer or relocation of the principal office to another city or city, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the City Mayor within fifteen (15) days after such transfer is affected. (b) Branch or Sales Office a fixed place in a locality which conducts operations of the business as an extension of the principal office. Offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch which sales office shall be considered as a sales office. (c) Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting in behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. (d) Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For the purpose of this Article, inland fishing ground shall be considered as plantation. (e) Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, test, 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 or products. On-site sales in commercial quantity made in experimental farms shall be similarly imposed the corresponding tax imposed herein. (B) Sales Allocation (a) All sales made in this City where there is a branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to this City where the same is located. (b) In cases where there is no such branch, sales office or warehouse in this City where the sale is made, the sale shall be recorded in the principal office along with the sales made by the said principal office and the tax shall accrue therein where said principal office is located. (c) In case where the factory, project office, plant or plantation in pursuit of business is located in this City, seventy-percent (70%) of all sales recorded in its principal office shall be taxable by this City while the remaining thirty percent (30%) of all sales recorded therein shall be taxable by the local government unit where the principal office is located. (d) In case a plantation or factory is located in a different place but either one of them is located in this City, the seventy percent (70%) sales allocation mentioned above shall be divided as follows: Sixty percent (60%) to the local government unit where the factory is located; and Forty percent (40%) to the local government unit where the plantation is located (e) In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation aforementioned shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices or service and other independent contractors, the term "production" shall refer to the cost of projects actually undertaken during the tax period. (f) The sales allocation mentioned herein 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 same shall be covered by subparagraphs [1] or [2] hereof. (g) In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products these rules on situs of taxation shall apply except that the factory or plant and warehouse of the contractor utilized for the production and storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. (h) All sales made by the factory, project office, plant or plantation located in this city shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this city. In case there is no branch or sales office or warehouse in this city, but the principal office is located therein, the sales made in the dais factory shall be taxable by this city along with the sales made in the principal office. (C) Port of Loading If this City is only the port of loading of the businesses mentioned in this Article, the tax imposed therein shall not be collected by the City Treasurer, unless he exporter maintain its principal office, a branch, sales office or warehouse, factory, plant, or plantation in this City. (D) Route Sales These are sales made by route trucks, vans or vehicles in this city 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. IDTSEH This city 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. SECTION 61. Time of Payment and Accrual of Tax . Unless otherwise specifically provided in this Article, the tax imposed herein shall accrue on the first day of January of each year as regards subjects then liable therefore the same may be paid in quarterly installments within the first twenty (20) days of January and of each subsequent quarters. The Sangguniang Panlungsod, however, thru an ordinance, may extend the time of payment of such tax without penalty or surcharge for a justifiable reason or cause, provided, that the period of extension shall not exceed six (6) months. SECTION 62. Administrative Provisions . Any person who shall establish, operate or conduct any business, trade or activity in this City as mentioned in this Article shall first obtain a Mayor's Permit and pay the fee therefore and the business tax imposed under this Article. (a) Collection of Taxes . The tax must be paid to, and collected by, the City Treasurer or his duly authorized representative before any business or trade activity herein specified can be lawfully begun or pursued and the tax shall be reckoned from the beginning of the calendar year. When the business is abandoned, the tax shall not be exacted for a period longer than the end of the calendar quarter. When the tax has been paid for a period longer than the current quarter and the business, or trade activity, is abandoned, no refund of the tax corresponding to the unexpired quarter shall be made. (b) Issuance and Posting of Official Receipt . The City Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer from any requirement imposed under the existing ordinance, rules and regulations of this city. 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 City Mayor, City Treasurer, or their duly authorized representatives. In acknowledging payment of local taxes, fees and charges, it shall be the duty of the City Treasurer or his deputies to indicate on the official receipt issued for the purpose, the number of the corresponding local tax ordinance. (c) Invoices or Receipts . All persons subject to the taxes on business, shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Fifty Pesos (P50.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered with a duplicate, showing among other things their names or style if any, and business address. The original copy of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept by the person subject to the said tax, in his place of business for a period of five years. The receipt or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for the purpose of this Code. (d) Sworn Statement of Gross Receipts or Sales . Operators of business subject to the taxes imposed herein shall submit a sworn statement of their capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of tax levied in this Article, any person engaged in business subject to the graduated fixed tax based on gross sales and/or receipts shall submit 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 City Treasurer. Should the tax payer fail to submit a sworn statement of gross sales or receipts, for whatever reason, including, among others, that he failed to provide himself with books, records and/or subsidiaries for his business, the City Treasurer or his duly authorized representative may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. SICDAa If the business or undertaking is terminated, the official receipt issued for the payment of the business tax therefore shall be surrendered to the City Treasurer and a sworn statement of the gross sales and/or receipts of the current year or quarter shall be submitted to the City Treasurer within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is finally terminated. (e) Presumptive Income Level (PIL) . For every tax period, the Treasurer's Office shall prepare a stratified schedule of "presumptive income level" to validate the declarations of gross receipts of each business classification. Such Presumptive Income Level is one of the most innovative, simple and effective techniques used by LGU that makes use of easily verifiable indicators as a means for determining gross sales. It is based on assumptions that do not require close monitoring of business establishments nor financial audit and complicated computations. The indicators can be in the form of estimated daily sales/gross receipts, average number of customers, estimates of inventories, inventory turnover and mark-ups, space occupied, occupancy rates, and others. (f) Issuance of Certification . The City Treasurer may, upon presentation of satisfactory proof that the original official receipt has been lost, stolen or destroyed, issue a certification to the effect that the tax has been paid, indicating therein, the number of the official receipt issued, upon payment of certification fee. (g) Transfer of Business to other Location . Any business for which a City tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this City without the payment of additional tax during the period for which the payment of the tax was made. (h) Death of Licenses . 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. (i) Computation of Tax for Newly-Started Business . In the case of newly-started business subject of this Article, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall be five percent of one percent (5% of 1%) of the capital investment or Five Hundred Pesos (P500.00), whichever is higher. In the succeeding quarters or quarters, in case where the business opens before the last quarter of the year, the tax shall be based on the gross sales or receipts for the preceding quarter at one-fourth percent (1/4%) of the taxes fixed therefor by the pertinent schedule. In the succeeding calendar year, regardless of when the business starts, the tax shall be based on the gross sales and/or receipts for the preceding calendar year or any fraction therefor, as provided in the pertinent schedule. (j) Computation of Tax on Related or Combined Business . In case a person, natural or juridical, operates or conducts two (2) or more related businesses mentioned in this Article which are subject to the same rate of imposition, the tax shall be computed on the basis of the combined total gross sales or receipts of the said two (2) or more related businesses. If however, the businesses operated by one person are governed by separate tax schedules or the rates of taxes are different, the taxable gross sales or receipts of each business shall be reported independently and the tax thereon shall be computed on the basis of the appropriate schedule. (k) Retirement of Business . Any person, natural or juridical, subject to the tax on business imposed herein shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for that particular calendar year. For purposes hereof, termination shall mean that the business operation are stopped completely. Any change in ownership, management or name of the business shall not constitute termination as contemplated in this Article. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by this City for record purposes in the course of the renewal of the permit or license to operate the business. The City Treasurer shall see to it that the payment of taxes of a business is not avoided by the termination or retirement thereof. For this purpose, the following procedural guidelines shall strictly be observed: DHIcET The City Treasurer shall assign every application for termination of business to an inspector in his office who shall go to the address of the business on record to verify if it is really no longer operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the City Treasurer shall recommend to the Mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing tax ordinance of this City; and, If it is found out that the retirement or termination of the business is legitimate, and the tax due therefrom 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 before the business is considered officially retired or terminated. The permit issued to a business retiring or terminating its operation shall be surrendered to the City Treasurer who shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books. ARTICLE 6 Tax on Printing and Publication SECTION 63. Imposition of Tax . There is hereby levied a tax at the rate of fifty-five percent (55%) of one percent (1%) of the gross annual receipts for the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature. In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 64 Exemption . The receipts from the printing and/or publishing of books and other reading materials prescribed by the Department of Education, Culture and Sports (DECS) as school text or references shall not be included in the gross receipts subject to the tax imposed herein. SECTION 65. Time of Payment . The tax imposed in this Article shall be due and payable within the first twenty (20) days of January. The same may, however, be paid without in penalty of four (4) equal installments, within the first twenty (20) days of each quarter. SECTION 66. Surcharge for Late Payments . Failure to pay the tax impose in this Article within the time required shall subject the taxpayer to a surcharge of "twenty-five percent" (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the original tax due. SECTION 67. Interest on Unpaid Tax . In addition to the surcharge imposed to the preceding Section, there shall be imposed an interest of "two percent (2%) per month" upon the unpaid amount from due date until the tax is fully paid. Provided, that the total interest on the unpaid amount or portion thereof shall not exceed in thirty-six (36) months. ARTICLE 7 Franchise Tax SECTION 68. Definitions . As used in this Article, the term: (a) Franchise is a particular privilege or right granted by a legislative body to an individual or to a corporation. ( Manila Railroad Co. vs. Rafferty , 40 Phil. 224). Generally, the term "franchise" refers to a special privilege conferred by the government on an individual or corporation which does not belong to the citizens by common right (b) Franchise Tax a tax imposed on business enjoying franchise. (c) "Business Enjoying Franchise" refers to franchise holders excluding grantees of "certificated of public convenience" for the operation of public utility vehicles. (Art. 226 par. IRR of RA 7160). SECTION 69. Imposition of Tax . There is hereby levied a tax on businesses enjoying a franchise at a rate of "fifty percent of one percent" (50% of 1%) of the annual receipts, which shall include both cash sales and sales on account, realized during the preceding calendar year within the jurisdiction of this city. SECTION 70. Newly-Started Business Enjoying a Franchise . The tax for newly-started business enjoying a franchise shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof as provided in Section 69 hereof. In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment In the succeeding calendar year, regardless of when 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 herein. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: (a) If the principal office of the business is located in the city, the paid-up capital stated in the articles of corporation in case of corporations, or in any similar document in case of other types of business organization, shall be considered as capital investment. (b) In the case of a branch or sales office located in the city which commences business operations during the same year as the principal office but which is located in another locality, the paid-up capital referred in (a) shall mean the amount of the capital investment made for the said branch or sales office. HcDSaT (c) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 71. Exemptions . Transportation companies or operators of the public utility vehicles operating under a "certificate of public convenience" granted by the Land Transportation Franchising and Regulatory Board (LTFRB) are exempted from the provisions of this Article. SECTION 72. Time of Payment . The tax imposed in this Article shall be due and payable within the first twenty (20) days of January of the ensuing year. The same may, however, be paid without penalty in four (4) equal installments within the first twenty (20) days of each quarter. SECTION 73. Surcharge for Late Payment . Failure to pay the tax imposed in this Article within the time required shall subject the taxpayer to a surcharge of "twenty-five percent" (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as original tax due. SECTION 74. Interest on Unpaid Tax . In addition to the surcharge imposed in the preceding section, there shall be imposed an interest of "two percent (2%) per month" upon the unpaid amount from the due date until the tax is fully paid. Provided, that the total interest on the unpaid amount or portion thereof shall not exceed thirty-six (36) months. ARTICLE 8 Tax on the "Transfer of Real Property Ownership" SECTION 75. Definitions . As used in this Article, the term: (a) Real Property refers only to lands, buildings, and machineries intended by the owner of the land or building for an industry or works which may be carried on in a building or on a piece of land and which tend directly to meet the needs of the said industry or works. (b) Building refers to all kinds of structure more or less permanently attached to a piece of land, excluding those which are merely superimposed on the soil. (c) Fair Market Value refers to the amount reflected in the prevailing schedule of fair market values. SECTION 76. Imposition of Tax . There is hereby levied a tax on the sale, donation, or on any other mode of transferring ownership or title of real property at the rate of fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property or its fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from tax. SECTION 77. Exemption . The sale, transfer, or other disposition of real property pursuant to Republic Act No. 6657, otherwise known as the Comprehensive Agrarian Reform Law of 1988, shall be exempt from this tax. SECTION 78. Time of Payment . The tax imposed herein shall be paid by the seller, donor, transferor, executor, or administrator to the City Treasurer his duly authorized representative within sixty (60) days from the date of the execution of the deed as regards sale, barter, donation, or any other mode transferring ownership, or from the date of the decedent's deaths in the case of transfer by succession. SECTION 79. Surcharge and Interest for Late Payment . Failure to pay the tax imposed in this Article within the time required shall subject the taxpayer to a surcharge of "twenty-five percent" (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the original tax due. In addition to the surcharge imposed herein, there shall be imposed interest of "two percent (2%) per month" upon the unpaid amount from the due date until the tax is fully paid. Provided, that the total interest on the unpaid amount portion thereof shall not exceed thirty-six (36) months. SECTION 80. Administrative Provisions . (a) The concerned Registrar of Deeds shall require the presentation of evidence of payments of this before registering any document, instrument or deed transferring real property ownership. (b) The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. (c) 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. ASTcaE (d) It shall be the duty of the seller, donor, transferor, executor, or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. ARTICLE 9 Professional Tax SECTION 81. Definition . As used in this Article, the term: (a) "Profession" means a calling which requires the passing of appropriate government board or bar examinations and other examination conducted by the Professional Regulation Commission. (b) "Professional" refers to a person who possesses the qualification to exercise or practice a profession. SECTION 82. Imposition of Tax . There is hereby levied an annual profession tax of Three Hundred Pesos (P300.00) on all "professionals" engaged in the exercise or practice of their "profession" including, but not limited to, the following: a. Architects; Certified Public Accountants; Engineers (Civil, electrical, mechanical, mining, marine, sanitary, agricultural, geodetic, electronics, communications, chemicals, structural, motor engineers, and other kind of engineers.); Lawyers, and Doctors of whatever discipline. b. Dentist; Opticians; Optometrists; Pharmacists; Registered Midwives; Registered Nurses; c. Surveyors (Marine or Land Surveyors); Technologist (Medical, Sugar, Technologists, etc.) d. All other professionals not mentioned in the foregoing lists. SECTION 83. Exemptions . Professionals exclusively employed in the government are exempted from the payment of the professional tax herein imposed. SECTION 84. Payment of the Tax . The professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 85. Time of Payment . The professional tax shall be payable annually, on or before the thirty-first (31st) day of January of each year to the City Treasurer. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. SECTION 86. Surcharge for Late Payment . Failure to pay the tax imposed in this Article within the time required shall subject the taxpayer to a surcharge of "twenty-five percent" (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the original tax due. SECTION 87. Interest on Unpaid Tax . In addition to the surcharge imposed in the preceding Section, there shall be imposed an interest of "two percent (2%) per month" upon the unpaid amount from the due date until the tax is fully paid. Provided, that the total interest on the unpaid amount or portion thereof shall not exceed thirty-six (36) months. SECTION 88. Place of Payment . The professional tax imposed herein shall be paid to the City Treasurer of this city or his duly authorized representative, if: a. The professional pursues or practices his profession in this city or, b. The professional practices his profession in several places but maintains his principal office in this city. SECTION 89. Administrative Provisions . (a) The City Treasurer before accepting payment of the tax shall require the presentation of the valid Professional Licenses issued by the Professional Regulations Commission and other professional regulating bodies. (b) Any individual or corporation employing a person subject to the professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. (c) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, survey's and maps, as the case may be, the number of the official receipt issued to him. 1. Professionals who have paid their professional tax in other provinces or cities shall be entitled to practice their profession in this city without need of subjecting them to any other tax or fee for the practice of their profession here. Likewise, those who have paid their professional tax in this city shall also enjoy the same privilege in other provinces or cities. 2. Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. 3. Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plants and designs, surveys and maps, as the case may be, the number of the official receipts issued to him. 4. For the purpose of collecting the tax, the City Treasurer or his duly authorized representative shall require from such professionals their current annual registration card issued by competent authority before accepting payment of their professional tax for the current year. 5. The Professional Regulation Commission (PRC) shall likewise require the professional's presentation of the proof of payment of the professional tax before registration of professionals or renewal of their licenses. cDSAEI ARTICLE 10 Amusement Tax on Admission SECTION 90. Definition . As used in this Article, the term: (a) "Amusement Places" include theaters, cinemas, concert halls, circuses, and other places of amusement where one seeks admission to entertain oneself by viewing the show or performances. SECTION 91. Imposition of Tax . There is hereby imposed an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, boxing stadia, and other places of amusement at a rate of ten percent (10%) of the gross receipts from admission fees. SECTION 92. Manner of Computing the Tax . In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 93. Exemptions . The holding operas, concerts, dramas, recitals, paintings and exhibitions, flower shop shows, musical programs, literary and oratorical presentations except pop, rock or similar concerts shall be exempted from the payment of the amusement tax imposed herein, subject, however, to the guidelines issued by the Department of Finance (DOF). SECTION 94. Time and Place of Payment . The amusement tax herein imposed shall be due and payable to the City Treasurer or his authorized representative before the gross receipts are divided between said proprietors, lessees, or operator concerned within the first twenty (20) days of the month next following that for which they are due. In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer or his duly authorized representative before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. In the case of the itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show or performance of the day, if the same takes place within office hours, or the day next following the business day. SECTION 95. Surcharge for Late Payment, Failure to File Return of Filing of Fraudulent Return . Failure to pay the tax imposed herein within the time required; failure to file a return and remit the taxes withheld within the time required or filing a fraudulent return, shall subject the taxpayer to a surcharge of "twenty-five percent (25%)" of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the original tax due, without prejudice to the imposition of other penalties prescribed in the Code. SECTION 96. Administrative Provisions . (a) Filing of Return . Upon payment of the tax due, the proprietor, lessee, or operator of the amusement place shall submit a return containing the abstract of the number of tickets sold and unsold; distributed or undistributed; the kind of tickets, quality and serial numbers with their corresponding admission prices; and the gross receipts from admission fees corresponding to the period under report. (b) Form of Tickets . The proprietor, lessee or operator of an amusement place where payment of a fee is required from admission, shall provide tickets which shall be serially numbered, indicating therein the name of the amusement place and the admission price. The serial number must be printed on both ends of the ticket such that when divided into two upon being presented for admission, the serial number shall appear on both parts. The gatekeeper shall drop one-half of the torn ticket in a locked box or receptacle shall only be opened in the presence of a representative from the City Treasurer's office. (c) Registration of Tickets . All admission tickets which shall be sold to the public must first be registered with the Office of the City Treasurer. Upon presentation of the tickets, the Treasurer concerned shall stamp them with the seal of his office. It shall be unlawful for any proprietor, lessee or operator of an amusement place to issue, or cause the issuance, to the customer or patrons of such establishment any unregistered tickets. (d) Verification of Tickets . The City Treasurer shall, whenever necessary, post his duly authorized inspector at the gates of amusement places for the purpose of verifying whether the tickets sold, being sold, are registered with the aforesaid office. SECTION 97. Applicability Clause . All other matters relating to the operation of amusement places or establishments shall be governed by pertinent laws and ordinances and their applicable rules and regulations. ARTICLE 11 Tax on Delivery Trucks, Vans and Other Delivery Motor Vehicles SECTION 98. Imposition of Tax . There is hereby levied an "annual fixed tax" for every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealer or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products to sales outlets, or customers, whether directly, within this in the amount prescribed hereunder: EDCcaS ANNUAL FIXED TAX 1. For the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars or cigarettes : (a) For each delivery truck P660.00 (b) For each delivery van, AUV, Jeepney or similar vehicles P440.00 (c) For each delivery motorcycle with sidecar P330.00 2. For the delivery of products, goods or commodities other than those mentioned above : (a) For each delivery truck P550.00 (b) For each delivery van, AUV, Jeepney or similar vehicles P330.00 (c) For each delivery motorcycle with sidecar P220.00 The manufacturers, producers, wholesalers, dealers and retailers referred to herein shall be exempt from the tax on peddlers imposed by the city. SECTION 99. Time of Payment . The tax imposed by this Article shall be payable annually to the City Treasurer or his duly authorized representative on or before the 20th day of January of every year. Any person who will utilize delivery vehicles subject of this Article in his business after January 20 shall pay the full amount of the tax herein imposed even if the business is newly-started. SECTION 100. Surcharge and Interest for Late Payment . Failure to pay the tax imposed in this Article within the time required shall subject the taxpayer to a surcharge of "twenty-five percent" (25%) of the amount due and an interest of two percent (2%) per month of the unpaid taxes including surcharges until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. Such surcharge to be paid at the time and in the same manner as the original tax due. SECTION 101. Administrative Provisions . (a) The City Treasurer before accepting payment of the tax imposed herein shall require the presentation of the Mayor's Permit and a copy of the Certificate of Registration of the motor vehicles being used, or to be used, in the delivery business. (b) The official receipts, or a Xerox copy thereof, for the payment of the tax shall at all times be carried in the motor vehicle for which such tax has been paid. (c) Any person who is engaged in any business utilizing motor vehicles such as trucks, vans, jeepneys, AUVs, and similar kinds in the delivery or distribution of whatever kinds of products, goods or merchandise in this city shall first secure a permit thereof from the Mayor before engaging such kind of undertaking. ARTICLE 12 Tax on Peddlers SECTION 102. Definition . When used in this Article: (a) Peddler 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. (b) Peddler's tax is a tax on peddlers engaged in the sale of any merchandise or article of commerce. SECTION 103. Imposition of Tax . There is hereby levied an annual tax of Seventy Five Pesos (P75.00) on peddlers engaged in the sale of any merchandise or article of commerce within the city. SECTION 104. Exemption from the Tax on Peddlers . The manufacturers, producers, wholesalers, dealers and retailers referred in Section 97 hereof shall be exempt from the tax on peddlers imposed by the city. SECTION 105. Time of Payment . 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 twenty (20) shall pay the full amount of the tax before engaging in such activity. SECTION 106. Administrative Provision . The official receipt evidencing payment of the tax shall be carried in the person of the peddler and shall be produced upon demand by the City Mayor or City Treasurer or their duly authorized representatives. ARTICLE 13 Community Tax SECTION 107. Imposition of Tax . There is hereby levied or imposed a community tax on persons, natural or juridical, who are covered by the following criteria: A. Natural Persons (individuals) (a) Every inhabitant of this City, 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 in any calendar year; (b) An individual who is engaged in business or occupation; (c) An individual who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000) or more; (d) An individual who is required by law to file an income tax return. (e) Rate of Community Tax. There shall be collected from the above-mentioned individuals a community tax in the amount of Five Pesos (P5.00) plus an additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000) of income regardless of whether from business, exercise of profession, or from property but which in no case shall exceed Five Thousand Pesos (P5,000). ISHaCD (f) In case of husband and wife each of them shall be liable to pay the basic Five Pesos (P5.00) but the additional tax imposable on the husband and wife shall be One Peso (P1.00) for every One Thousand Pesos (P1,000) of income from the total property owned by them and/or the total gross receipts or earnings derived by them (Article 157, Local Government Code). B. Juridical Persons (a) Every corporation, no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in this City shall pay an annual community tax of Five Hundred Pesos (P500.00) and an annual additional tax which, in no case, shall exceed Ten Thousand Pesos (P10,000) in accordance with the following schedule; (b) For every Five Thousand Pesos (P5,000) worth of real property in this City owned by the juridical entity during the preceding year, based on the evaluation used for the payment of the real property tax under existing laws found in the assessment rolls of this City, where the real property is situated Two pesos (P2.00); and (c) For every Five Thousand Pesos (P5,000) of gross receipts or earnings derived from the business in the Philippines during the preceding year Two Pesos (P2.00). SECTION 108. Exemptions . The following are exempted from the payment of community tax: 1. Diplomatic and consular representatives; and 2. Transient visitor when their stay in the Philippines does not exceed three (3) months. SECTION 109. Place of Payment . The community tax imposed herein shall be in this City if the residence of the individual or the 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 City, the corresponding community tax shall be paid here. Any person, natural or juridical, who is supposed to pay his community tax in this City but pays his community tax elsewhere shall remain liable to pay such tax in this city. It shall be unlawful for the City Treasurer to collect community tax outside the territorial jurisdiction of his city. SECTION 110. Time of Payment . The community tax imposed herein shall accrue on the first day of January of each year and shall be paid not later than the last day of February of each Year. If a person reaches the age of eighteen (18) years of age or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the payment of community tax on the day he reaches such age or upon the day the exemption ends. 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 within which to pay the community tax without being delinquent. 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 ceased to belong to an exempt class on or after the same date, shall not be subject to community tax for that year. Corporations established and organized on or before the last day of June shall be liable for the payment of community tax for that year. Corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without being delinquent. Corporations established and organized on or after the first day of July shall not be subject to community tax for that year. SECTION 111. Administrative Provisions . (a) Penalties for Late Payment . If the community tax is not paid within the prescribed period, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the date until it is paid. (b) Community Tax Certificate . A community tax certificate shall be issued to every person or corporation upon payment of community tax. A community tax may also be issued to any person or corporation not subject to the community tax upon payment of One Peso (P1.00). (c) Presentation of Community Tax Certificate . When an individual subject to tax acknowledges any document before a notary public, take 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 any public fund; transacts other official business or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. cDTACE The presentation of community tax shall not be required in connection with the registration of a voter. When through its authorized officers, any corporation subject to 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 is made or business done, to require such corporation to exhibit the community tax certificate. The community tax certificate required I the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteen (15) of April each year, in which case, the certificate issued for the preceding shall suffice. SECTION 112. Authority of the City Treasurer to Deputize the Barangay Treasurer in this City to Collect Community Tax Including Surcharges . The City Treasurer is hereby authorized to deputize the barangay treasurers in this City to collect community tax including surcharges subject to the following Rules and Regulations of Articles 250 and 258 of the Local Government Code of 1991: (a) The Barangay Treasurer to be deputized shall be properly bonded. (b) In case of collecting the community tax, such deputation shall be limited to the collection of community tax payable by individual taxpayers thus excluding those from juridical persons. (c) Thirty (30) working days upon receipt of the Community Tax Certificates, the deputized barangay treasurer shall remit the collected community tax together with the duplicate and triplicate copies of the certificate to the City Treasurer. (d) The barangay treasurer so deputized shall not delegate the collection of taxes, fees or charges to any private person. SECTION 113. Allocation of Proceeds of Community Tax . The proceeds of the community tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of this City. However, the proceeds of the community tax collected by the deputized barangay treasurers shall be apportioned as follows: (a) Fifty percent (50%) shall accrue to the general fund of this City; and (b) Fifty percent (50%) shall accrue to the barangay where the tax is collected. ARTICLE 14 Tax on the Transfer of Business or Trade Activity SECTION 114. Imposition of Tax . There is hereby levied a tax on the transfer of business or trade activity by sale, donation, barter, or any other form or mode of conveyance at the rate of Fifty Percent (50%) of One Percent (1%) of the total consideration or, in the absence of specific consideration, the gross sales or receipts of the preceding calendar year on file at the City Treasurer's office, or the fixed amount of Five Hundred Pesos (P500.00) whichever is lower. SECTION 115. Rules and Regulations . (a) The new owner to whom the business was transferred shall be liable to pay the unpaid taxes, fees or charges due the former owner, if there is any. (b) The permit issued to the former owner shall be (or surrendered to the City Treasurer, thru the Office of the Mayor, who shall cancel the same in his records. (c) Any person, natural or juridical, who was granted a permit to operate or conduct business or trade in this city who transferred his business to another shall inform in writing the Head, Business Permits and Licensing Unit, Office of the Mayor within ten (10) days of such transfer and submit a sworn statement of the gross sales or receipts of his business for the current year. (d) The City Mayor or his authorized department head shall issue other necessary rules and regulations for the effective implementation of this Article. SECTION 116. Time of Payment . The tax imposed in this Article shall be paid to the City Treasurer by the buyer, donee or heir before the business or trade undertaking is operated, conducted, or pursued. CHAPTER FOUR Permit Fee and Other Regulatory Fees ARTICLE 15 Mayor's Permit Fee on Business SECTION 117. Imposition of Fee . There shall be collected an annual fee at the rate provided hereunder for the issuance of a Mayor's permit fee to every person that shall conduct a business, trade or activity within the City. The permit is payable for every separate or distinct establishment or place where the business trade or activity is conducted. All business establishments enjoying Tax Incentive, Tax Exemption or Tax Relief operating within the territorial jurisdiction of the City shall be subject to pay Mayor's Permit and other regulatory fees under this Chapter. cCHITA The imposition of Mayor's Permit and other regulatory fees are provided for by the City to regulate any business activity or undertaking conducted or to be conducted within the City. A. MANUFACTURERS/PRODUCERS IN GENERAL: Permit Fee Per Annum (1) Flammable, combustible or Explosive substances P10,000.00 (2) Non-flammable, non-combustible or Non-explosive substances 7,000.00 (3) Assorted non-perishable and dry goods, Merchandise or articles 4,000.00 (4) Consumable, perishable including Refrigerated goods 3,000.00 (5) Manufacturers or producers classified proper government agency as small scale industries such as: bakeries; ready to wear clothes; shoes, slipper and other leather products; delicacies and sweets; ham, longanizas, tocinos and the like; food seasoning; handicrafts; toys; ice cream; porcelain, ceramics and clay products; hollow blocks and other cement products; wood crafts and bamboo crafts; scissors and other bladed products; picture frames; plastic products; etc.; manufacturing or producing any or all of the above enumerated shall pay a permit fee. 2,000.00 Permit fees for multiple products sold Where there are two (2) or more products manufactured or produced in the same place or establishment by the same manufacturer or producer, he shall pay the highest of permit fee prescribed for the products manufactured or produced and twenty percent (20%) of the respective fees as prescribed for other products sold. B. RETAILERS, REPACKERS, INDEPENDENT WHOLESALERS, DEALERS, IMPORTERS AND DISTRIBUTORS: (1) Gasoline and other Flammable, combustible or Explosive substances P10,000.00 (2) Non-flammable, non-combustible or Non-explosive/Hardware and Construction supplies 7,000.00 (3) Dealers in fermented liquors, distilled spirits, and/or wines (a) Wholesale dealers in foreign liquors 4,000.00 (b) Retail dealers in foreign liquors 3,000.00 (c) Wholesale dealers in domestic liquors 4,000.00 (d) Retail dealers in domestic liquors 500.00 (4) Dealers in tobacco (a) Wholesale tobacco dealers 2,000.00 (b) Retail tobacco dealers 500.00 (5) Supermarket/Department Store 7,000.00 (6) Pharmacy/Drugstore 5,000.00 (7) Grocery Store/Furniture/Appliance Store 4,000.00 (8) Other Kinds of Dealers/Distributors (a) Wholesale dealers 2,000.00 (b) Retail dealers 2,000.00 (9) Candy stands, newspapers and magazines stands; peanuts; fruits and vegetables stand; fish and/or meat vendor rice and corn dealers, etc. 300.00 (10) Sari-sari store and other Small Retailers 500.00 C. RESTAURANTS AND CATERERS, CAFES, CAFETERIAS, ICE CREAM AND REFRESHMENT PARLORS, SODA FOUNTAIN BARS, CARINDERIAS AND INDEPENDENT CATERERS: (a) Restaurants and caterers offering to the public International menu P3,000.00 (b) Restaurants and caterers offering to the public Native meals or menu 2,500.00 (c) Restaurant and caterers offering to the public regular and special meals, including foods already cooked and served at a price 2,000.00 (d) Ice-cream parlors, soda fountains bars and other Refreshment parlors 1,000.00 (e) Cafes and cafeterias 2,000.00 (f) Independent caterers 1,000.00 (g) Carinderias 500.00 D. SERVICE ESTABLISHMENTS: (1) General building contractors, as classified by Philippine Contractors Accreditation Board (PCAB): (a) Class AAA P7,000.00 (b) Class AA 6,000.00 (c) Class A 4,000.00 (d) Class B 3,000.00 (e) Class C 2,000.00 (f) Class D 1,000.00 (2) Building maintenance contractors; demolition; filing and salvage contractor; electric light or gas system, installers, of engineering (general and specialty contractors; garbage disposal contractors, proprietors, proprietors operators of heavy equipment, light bulldozers and tractors who make them available to others for consideration; landscaping, contractors, interior decorating services; janitorial services; sawmills under contract to saw or cut logs belonging to others; towing Services; installation of water system 4,000.00 (3) Advertising agencies; booking offices for films exchange; booking offices for transportation on commission basis; business management services; cinematographic film owners, lessors or distributors; commercial or immigration service; custom brokerages; feasibility studies; consultancy services; Insurance agencies; adjusters, brokerages, management consultant not subject to occupation tax, mercantile agencies messengerial services; real estate appraisers; real estate brokerages; shipping agencies and Travel agencies 3,500.00 (4) Service station for washing or greasing motor vehicles 1,500.00 (5) Car Wash 500.00 (6) Steam laundry and/or dry cleaning services (In addition to Mayor's Permit as Laundry Services if it offers steam laundry Services) 750.00/machine (7) Video coverage services 1,000.00 (8) Rental of Video Tapes, furniture, sound system, etc. 1,000.00 (9) Stevedoring services (office only) 1,000.00 (10) Business agent 1,000.00 (11) Watch repair center of exclusively manufactured watches 2,000.00 (12 Ordinary watch repair shop 300.00 (13) Plant, maintenance or rent-a-plant services offering for rent 1,000.00 (14) Stable for horse races: (a) For the first stable 750.00 (b) For every stable thereafter 200.00 (15) Car Rental 5,000.00 (16) Bus Companies 500.00/unit (17) Parking area: (a) Less than 300 sq.m. 500.00 (b) 300 sq.m. or more but less 500 sq.m. 1,000.00 (c) 500 sq.m. or more but less 1,000 sq.m. 1,200.00 (d) 1,000 sq.m. or more 2,000.00 (e) 2,000 sq.m. or more 3,000.00 Every parking space situated in this city shall be subjected to a separate permit fee regardless of whether the said parking spaces are owned by the same person, partnership or corporation as the case may be. (18) Tourist Guide/Escort Services 2,000.00 (19) Warehouse or bodegas: (a) Less than 300 sq.m. 2,000.00 (b) 300 sq.m. or more but less 500 sq.m. 6,000.00 (c) 500 sq.m. or more 10,000.00 (20) Stock markets 6,000.00 (21) Stock brokers with trading seats in a Stock Exchange situated in the city 1,500.00 (22) Stock brokers with trading seats in a stock Exchange situated elsewhere 750.00 (23) Stock brokers without trading seats in any stock exchange 750.00 (24) Gold and silversmiths 750.00 (25) Machine Shops 2,000.00 (26) Lathe machines 1,000.00 (27) Funeral Parlor with Funeral Services 15,000.00 (28) Memorial parks 5,000.00 (29) Independent funeral services 10,000.00 (30) Medical/Lying-in/Optical/Dental Clinics and laboratories assaying laboratories 3,000.00 (31) Private Hospitals 5,000.00 (32 School for polo players and/or horseback riding academy 3,000.00 (33)(a) Rendering and body building saloons/Gym 1,500.00 (33)(b) Slendering and body building saloons with massage and therapeutic Clinic 3,000.00 (34) Recruitment or job placement services 3,000.00 (35) Animal hospitals/clinics 2,000.00 (36) Auto Motor Repair (a) Heavy vehicles 3,000.00 (b) Light Vehicles 2,000.00 (c) Motorcycles 1,000.00 (37) Painting shops; sculptor shops; Plating establishments 2,000.00 (38) Photographic studios 1,500.00 (39) Silk screen of T-shirts 700.00 (40) Vaciador Shops 300.00 (41) Bicycle Rental 500.00 (42) Other independent contractors (juridical or natural) not included among those subject to professional tax 2,000.00 (43) Lithographers 2,000.00 (44) Mine drillers 3,000.00 (45) Recopying or duplicating services like plastic laminations 700.00 (46) Photostatic and blue printing machine Xerox, Typing and mimeographic services 1,500.00 (47) Roasting of pigs and fowls 1,500.00 (48) Tailor shops; dress shops, Rental of Gowns 1,000.00 (49) Beauty parlors 1,000.00 (50) Barber shops 500.00 (51) Wood carving shops 500.00 (52) Hatters and Milliner shops 500.00 (53) Upholstery shops 1,000.00 (54) Vulcanizing shop 300.00 (55) Tire recapping plants 5,000.00 (56) Holding company 10,000.00 (57) E-Services (a) Internet Cafs, Internet Shops 1,000.00 (b) Computer/Cellphone Retail 1,000.00 (c) Computer/Cellphone Repair/Services 1,000.00 (d) IT Services (Website design, programming, printing, Computer graphics, information-technology-related business) 2,000.00 (58) Manufacturing 7,000.00 (59) Welding Shops/Iron Works 3,000.00 (59) Electrical and rewinding Shop 2,000.00 (60) Household Electronic Shops 1,500.00 (61) Brake Bonding Shop 1,000.00 (62) Aircon/Refrigerator Shop and other allied services 2,000.00 (63) Hotels duly licensed and accredited by the City: (a) Hotel de luxe 12,000.00 (b) Hotel first class 10,000.00 (c) Hotel standard 8,000.00 (d) Hotel economy 6,000.00 (e) Pension house, Inns and Apartelle 5,000.00 (64) Real Estate Dealers/Developers (a) Subdivision developers/operators 10,000.00 (b) Other Real Estate Dealers 5,000.00 (65) Real Estate Lessors: (a) Commercial building 3,000.00 (i) Less than five (5) doors 4,500.00 (ii) Five doors or more (b) Residential Building: 750.00 (i) Less than three (3) doors 1,500.00 (ii) Three (3) doors but not more than nine (9) doors 3,000.00 (iii) Ten (10) doors or more (67) Shopping Center and Food Center (1) For the first ten (10) stalls 2,000.00 (2) Ten (10) stalls but not more than Fifteen (15) stalls 3,000.00 (3) Fifteen stalls (15) but not more than twenty (20) stalls 4,000.00 (4) Twenty (20) Stalls but not more than Thirty (30) stalls 5,500.00 (5) Thirty Stalls (30) Stalls or more 10,000.00 (68) Owners or operators of amusement places and devices: (a) Night clubs/day clubs 5,000.00 (b) Cocktail Lounges, Bars and similar establishments 3,500.00 (c) Dance halls, or dancing pavilions 2,000.00 (d) Social clubs/voluntary associations or organizations 2,000.00 (e) Skating rinks 1,000.00 (f) Bath houses, resorts and the like, per establishment 5,000.00 (g) Steam baths, sauna baths and the like per establishment 5,000.00 (h) Billiard halls/pool halls, per table 200.00 (i) Bowling establishments (i) For automatic lane 4,200.00 (ii) For non-automatic lane 2,000.00 (j) Circuses, carnivals, fun houses and the like 2,000.00 (k) Merry-go-rounds, roller coaster, ferries wheels swings, shooting galleries or similar contrivances and side show booths, per contrivance or booth 2,000.00 (l) Theaters and cinema houses 5,000.00 (m) Boxing stadia, auditorium, gymnasia, concert halls or similar halls or establishments 5,000.00 (n) Pelota/tennis/squash and badminton courts, per court 3,000.00 (o) Amusement devices, per device (play stations, game arcades/consoles, 100.00 (p) computer gaming stations, videoke machines, rides, etc. (q) Driving ranges 3,000.00 (r) Golf links 10,000.00 (s) Mini golf links 5,000.00 (t) Polo grounds 5,000.00 (69) Private detective/security agencies: 5,000.00 (a) Principal Office 500.00 (b) Posting of Guard per establishment E. FINANCIAL INSTITUTIONS AND/OR LENDING INSTITUTIONS (PAWNSHOP BANKS, OFFSHORE BANKING, INSURANCE COMPANIES, SAVINGS AND LOAN ASSOCIATIONS, FINANCIAL AND LENDING INVESTORS PER ESTABLISHMENT: (1) Bank P5,000.00 (2) Pawnshops 5,000.00 (3) Lending Investors 5,000.00 (4) Insurance Company/Agency 5,000.00 (5) ATM Machines, per machines 1,000.00 (6) Finance and Investment Companies 5,000.00 (7) Dealers in securities including foreign exchange dealers 5,000.00 (8) Money Transfer 2,000.00 (9) Educational life plan/memorial plan and other pre-need companies 2,000.00 F. EDUCATIONAL INSTITUTIONS: (1) Dancing schools/martial arts schools/driving Schools/speed reading/EDP, etc. per establishment P2,000.00 (2) Nursery, vocational and other schools not regulated by the DepEd per establishment 2,000.00 (3) For Private Schools registered as non-stock non-profit 2,000.00 (a) For the first 100 students 3,000.00 (b) 101 but not more than 300 students 4,000.00 (c) 301 but not more than 500 students 6,000.00 (d) 501 but not more than 1,000 students 10,000.00 (e) 1001 students or more G. OTHER BUSINESSES: (1) On delivery trucks or vans to be paid by the manufacturers, producers, of and dealers in any product per trucks/vans P500.00 (2) Promoters, sponsors or talent scouts 1,500.00 (3) For holding stage shows or floor/fashion shows payable by the operator 1,500.00 (4) For maintaining an office, such as regional headquarters regional operating headquarters, representative office and other similar offices 7,000.00 (5) Cargo freight forwarders 3,000.00 (6) Cold storages of department stores, supermarkets, hotels, and groceries selling refrigerated goods 2,000.00 (7) Refrigerating cases used in sari-sari stores 200.00 (8) Cold storages in restaurants 500.00 (9) Lumberyards 5,000.00 (10) Car exchange/dealership 5,000.00 (11) Storage of flammable or explosive substance 10,000.00 (12) Gun clubs 3,000.00 (13) Printing press/publisher 3,000.00 (14) Law/Accounting/Architectural Office and other office of practice of profession 2,000.00 (15) Cooperative 1,000.00 (16) Common carrier 5,000.00 (17) Non-stock/non-profit 2,000.00 (18) Investment company and investment house 5,000.00 (19) Peddler (a) With vehicle 500.00 (b) Without vehicle 150.00 (20) Telecommunications provider, telecom tower, satellite dish bigger than 4 ft. diameter, cell sites 10,000.00 (21) Cable TV operator, Internet Service Provider, Business Process Outsourcing, TV/Radio provider, Satellite TV, Telecom Relay 10,000.00 (22) Telecom cabinets 5,000.00 (23) Recycling centers or junk shops (a) Small scale 1,000.00 (b) Large scale 2,000.00 SECTION 118. Administrative Provision . (a) Owners or operators of privately-owned public markets, shopping center and/or food center who based the consideration (rental fee), either owned a fixed rental or percentage on gross sales and/or receipts, which ever is higher shall furnish on or before January 20, of the year, the City Mayor or his duly authorized deputy in a sworn statement, an annual list of tenants or businesses and the corresponding gross sales and/or receipts of the preceding calendar year, based on an audit conducted thereto. For the initial year of implementation, the date and information mentioned above, shall be submitted on or before October 20 of the current year. (b) No owner or operator of privately-owned public market, shopping center and/or food center and real estate lessor of commercial building and commercial apartment shall allow any of their tenants to operate their respective businesses without first securing City permits or licenses required of them to secure under existing laws. (c) No city permit or license shall be processed and approved to any business establishment applying for it, without first verifying the City permit or licenses issued to the owner or operator of privately-owned public market, shopping center, and/or food center, and real estate lessor of commercial building and commercial apartment, of which the business establishments are tenants thereof. (d) The chief of the private security agencies or watchman agencies who enforce and maintain security measures to the highly developed villages in this City shall furnish on or before January 20 of the year, in a sworn statement; the following data and/or information: 1. Annual list of owners of private houses for lease or leased; 2. Certified photocopies of the contract of lease between the real estate lessors and the tenants; 3. Mayor's permit registration numbers of real estate lessors; 4. Official receipt numbers evidencing payments of City taxes, fees and charges. For the initial year of implementation, the data and information mentioned above shall be submitted on or before October 20 of the current year. (e) The proprietors or operators, building administrators, building superintendents or any person in-charge of the maintenance and upkeep of commercial buildings, commercial apartments, privately owned public markets, shopping centers or food centers shall furnish the City Mayor or his duly authorized deputy, on or before January 20, of the year, in a sworn statement, the following data and/or information: CScaDH 1. Annual list of business establishments/business occupants; 2. Annual Mayor's permit registration numbers of each business establishments/business occupants. 3. Annual official receipts number evidencing payment of City taxes, fees and charges. For the initial year of implementation, the data and information mentioned above shall be submitted on or October 20, of the current year. SECTION 119. Exemption . Barangay Micro Business Enterprise (BMBE) is exempted from the payment of the Mayor's Permit Fee prescribed in this Article pursuant to Republic Act No. 9178. Business enterprises certified by the Board of Investments as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, are not exempted from the payment of the fee prescribed in this Article. They are only exempted from the payment of business taxes as provided in Section 58 of this Code. ARTICLE 16 Mayor's Permit on the Occupation or Calling SECTION 120. Imposition of Fee . There is hereby an annual "occupation or calling fee" of Three Hundred Pesos (P300.00) on all individuals engaged in the exercise or practice of their occupation or calling in the amount prescribed hereunder including, but not limited to, the following: Acupuncturists Agriculturist; foresters Automotive mechanics, unless he is a mechanical engineer who has paid his "professional tax" Bakers Beauticians, make-up artist Boxers Butchers Call center agents Carpenters Cattle auctioneers Chef or head cook Club Managers Computer technicians Dance instructors/instructress Dieticians, Nutritionist Drivers Electricians unless he is an electrical engineer who has paid his "professional tax" Electronics technicians (Radio, TV, Audio) Florists Hairdressers or hairstylists Heavy equipment operators Hospitality girls, entertainers, hostesses Insurance adjusters, consultants, or agents Interior decorators Licensed Embalmers Manicurists Masons, welders, pipefitters Masseurs/masseuse Marine officers, unless he is a marine engineer who has paid his "professional tax" Singers, radio broadcasters, announcers, disc jockeys Tailors, haberdasher, couturier, modiste, fashion designer and the like Plumbers or "tubero" rendering services for a fee Professors, instructors or teachers in private institutions unless they are "professional" who have paid their "professional tax" Psychic healers, Soothsayers, Seers Refrigeration and air conditioning technicians Security officers/guards Stevedores Swimming instructors Telegraph operators Telephone Operators Therapist Typewriter repairman Waiters or waitresses Other similar occupations or callings SECTION 121. Exemption . Ordinary employees of private firms such as salesgirls, salesmen or similar or ordinary wage earners in stores and like establishments are exempted from securing a Mayor's permit since they are not rendering services for a fee but only receive their wage or salary as employees. They are also exempted from the payment of "occupation fee" since they are mere employees and not practicing any "occupation or calling." aHSTID SECTION 122. Time and Manner of Payment . The fee imposed in the preceding Sections shall be paid to the City Treasurer upon approval of the application. No business or trade undertaking can be lawfully begun or pursued in this city without the corresponding Mayor's Permit. In case of renewal thereof, the fee shall be paid within the first twenty (20) days of January of each year. 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 establishments to start working. SECTION 123. Administrative Provisions . (a) Supervision and control over establishments and places . The City Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the city. (b) Application for Mayor's Permit on occupation or calling . An application for a Mayor's permit shall be filed with the Office of the 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 pertinent information as may be required. Any false statement deliberately made by applicants shall constitute a sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant the applicant or licensed may further be prosecuted in accordance with penalties provided in this Article. A mayor's permit shall be refused to any person: (1) Who previously violated any ordinance or regulations governing permits granted; (2) Whose business establishments or undertaking does not conform with zoning regulations and safety; (3) Who has an unsettled tax obligation, debt or other liability to the city government; and, (4) Who is disqualified under any provision of law or ordinance to establish or operate the business being applied for. (c) Requirements for Mayor's Permit . Application for a Mayor's permit shall be accompanied by the following: 1. For a newly started business: a. Accomplishment of form for the operation of business in triplicate (form to be supplied by the Office of the Mayor). b. Location sketch of the new business at back of application form; c. Paid-up capital of business as shown in Articles of Incorporation or partnership papers. For sole proprietorship, a sworn statement of owner-operator indicating capital invested. d. If business is tax-exempt, a certificate of such tax exemption; e. Building permit from the city engineer and locational clearance from the zoning office that the location of the new business is within the approved land use category, as the case may be; f. Tax clearance showing that the operator has paid all tax obligation in the province or city; g. Together with the application for a new business permit, the applicant shall submit three copies of his picture, passport size, and the picture of the senior partner if a partnership, or that of the president and/or general manager in the case of a corporation. h. Upon submission of the accomplished application, the City Health Officer or his duly authorized representative shall verify if the sanitary requirements, the installation of power and light requirements, as well as the other safety requirements are complied with, and to require applicant to comply if found unsatisfactory. The permit to operate shall be issued only upon compliance with such safety requirements, and after the payment of the corresponding inspection fees as required by the local tax ordinance. i. Barangay clearance. j. Sanitary permit from the City Health Officer k. Other documents as may be required except police clearance, court clearance, Lupon Tagapamayapa clearance and other kinds of clearances or certifications which are commonly used in applying for employment or travel abroad. 2. Renewal of existing business permit. a. Accomplishment of the application form for renewal of business permit, with the following documents to be attached: - Previous year's Mayor's permit - Xerox copies of the annual or quarterly tax payments - Xerox copies of all receipts showing payment of all regulatory fees as provided for in the local tax ordinance. CDHaET b. Sworn statement of the owner-operator that the capital investment required by ordinance of the business has not been increased or decreased, as the case may be. In cases where the Permit being renewed falls under one schedule ( e.g. , retailers, independent wholesalers and distributors) and the operator thereof has only one capital investment for all, only one permit is required for all such businesses. In no case shall the capital be unilaterally divided into three parts (one for retailer, another for wholesaler, and still another for distributor), unless the operator himself indicates the respective capital for each. On the other hand, where the operator operates two or more businesses under different schedules as provided ( e.g. , drugstore with soda fountain or refreshment and restaurant), such operator should be required to specify the corresponding capital for each, and a separate permit is accordingly issued. c. Health certificate for all food handlers, and those required by ordinance to secure such health certificates; d. Sworn statement of the assessed value of the real property as indicated in the Real Property Tax Declaration (for real estate lessors); e. Barangay clearance; f. Certification from the Zoning Administrator that the location of the business is in accordance with zoning rules and regulations; g. Tax clearance showing that the operator has paid all his tax obligations in this city; h. Two (2) passport pictures of the operators. In case of partnership, the picture of its President or General Manager; i. Presentation of the Community Tax Certificate and receipt for the payment of the Professional Tax or Occupation Fee, as the case may be, if the applicant is liable thereof; and, j. Other supporting papers as may hereafter be required except police clearance, court clearance, Lupon Tagapamayapa clearance and other kinds of clearances or certifications which are commonly used in applying for employment, travel abroad and similar purposes. (d) Issuance of Permit, Contents of Permit . Upon approval of the application for Mayor's permit, two copies of the application duly signed by the City Mayor shall be returned to the applicant. One copy shall be presented to the City 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 City Mayor upon presentation of receipt for the payment of the Mayor's permit and official receipt issued by the City 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, i.e. , whether the business is a sole proprietorship, corporation or partnership; location of the business; date of issue and expiration of the permit; and such other information as may be necessary. The City Mayor 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 Pesos (P100.00). (e) Posting of Permit . Every permitee shall keep his permit conspicuously posted in plain view at all times in his place of business or office. If the permitee 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 City Mayor, the City Treasurer or their duly authorized representative. (f) Duration of Permit . 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 thereof. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (g) Revocation of Permit . When a person doing business under the provisions of this Code violates any provision of this Article; refuses to pay an indebtedness or liability to this city, abuses his privilege to do business to the injury of public morals or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance or is permitted to be used as a resort in a disorderly conduct, criminals or women of ill refute, the City Mayor, after investigation, may 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 fine and imprisonment that may be imposed by the court for violation of any provision of this Code or other ordinances governing the establishment and maintenance of businesses and to prohibit the exercise thereof by the person whose privilege is revoked, until restored by the Sangguniang Panlungsod. (h) Permit to Operate for business establishments with capital of not more than Php50,000.00 . Any business establishment shall first secure a Permit to Operate from the Mayor's Office in addition to the Barangay Business Permit before commencement of their business operation. TaCEHA (i) Fulfillment of other requirements . The issuance of mayor's permit shall not exempt the licensee or permitee from the fulfillment of other requirements in connection with the operation of the business or in conduct of an activity prescribed under this Code, laws and other ordinances of this City. ARTICLE 17 Permit Fee for Gaffers, Referees, Betakers, Bet Managers, Pit Managers and Promoters SECTION 124. Definition . When used in this Article, the term: (a) Pit Manager refers to a person who professionally, regularly and habitually manages a cockpit. (b) Referee (Sentenciador) refers to a person who watches and oversee the progress of the cockfights and decides its results by announcing the winner or declaring a draw (or no contest game). (c) Bet Manager (Casador) refers to a person who calls and takes care of bets from owners of both gamecocks and those of other bettors before he orders the commencement of the cockfight and thereafter distributes the winning bets to winners and deducting a certain commission. (d) Bettaker (Cristo) refers to a person who participates in cockfights and with the use of money or other thing of value, bets with other bettors or through other bettakers and wins or loses his bets depending upon the result of the cockfight as announced by the referee or sentenciador . (e) Gaffer (Mananari) refers to a person knowledgeable in the technique of arming fighting cocks with gaff or gaffs on either or both legs. (f) Handlers (Soltador) refers to a person who personally takes physical custody and control inside the arena of a pitted gamecock and who actually releases the same for actual fight and combat in a cockfight. (g) Promoter refers to a person licensed as such, who is engaged in the convening, holding and the celebration of specially programmed and arranged cockfighting like local and international derbies, or competitions, special mains or matched set or encounters, pintakasi or ordinary cockfights. (h) Gamecock refers to the domesticated fowls, whether imported or locally breed, as well as native fighting cock indigenous to the country, specially breeding purposes for eventual use in cockfighting. (i) Cocker (Aficionado) refers to a person who participates and bets in cockfighting as a sport, amusement, recreation or form of relaxation. SECTION 125. Imposition of Fee . There shall be collected an annual permit fee from the following cockpit officials/personnel, as follows: (a) Promoter P1,000.00 per annum (b) Pit Manager 300.00 per annum (c) Referee 200.00 per annum (d) Bet Manager 200.00 per annum (e) Gaffer 200.00 per annum (f) Bettaker 200.00 per annum SECTION 126. Exemption . All professionals who are subject to the Professional Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. SECTION 127. Time and Manner of Payment . The Mayor's Permit Fee shall be paid to the City Treasurer before the gaffer, referees, bet taker, pit manager or promoter participates in a cockfight Thereafter, the fee shall be paid annually upon renewal of the permit on the birth month of the permitee. SECTION 128. Administrative Provisions . Only licensed referees and bet takers shall officiate in cockfight held in the City. No operator or operator of a cockfight shall allow any gaffer, referee, pit manager, or promoter inside the cockpit who has not secured the permit and paid the fee herein required. ARTICLE 18 Fees for the Sealing and Licensing of Weights and Measures SECTION 129. Imposition of Fees . Every person using instrument of weights and measures within the city shall first have them sealed and licensed annually and pay to the City Treasurer the following fees: acHTIC (a) For sealing linear metric measures of: Not over one (1) meter 50.00 Measure over one (1) meter 100.00 (b) For sealing metric measures with capacity of: Not over ten (10) liters 100.00 Over ten (10) liters 150.00 (c) For sealing metric instruments of weights with capacity of: Not more than 30 kgs. 75.00 More than 30 kgs. but not more than 50 kgs. 100.00 More than 50 kgs. but not more than 100 kgs 120.00 More than 100kgs. but not more than 500 kgs 140.00 More than 500kgs. but nor more than 1,000 kgs. 200.00 1,000 kgs. or more 250.00 For an apothecary or other balances of precision, the fee shall be double the rates prescribed above. For each scale or balance, a complete set of weights for use therewith shall be sealed free of charge. However, for extra weight, the charge shall be Fifty (50) pesos. SECTION 130. Sealing and Testing of Instruments of Weights and Measures . All instruments for determining weights and measures in all consumer and consumer-related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be City Treasurer 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 131. Exemption . All instruments of weights and measures used in government works or maintained for public use by the national, provincial, city or barangay government shall be tested and sealed free of charge SECTION 132. Time of Payment . The fees levied in this Article shall be paid to the City Treasurer when the weights or measures are sealed, before their use and thereafter, on or before the anniversary date. SECTION 133. Place of Payment . The fees shall be paid in this City where the person using the instrument of weight and measure is conducting the business. A peddler or itinerant vendor using only one instrument of weight or measure shall pay the fees in the city or city where he resides. SECTION 134. Implementing Agency . The City Treasurer 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 135. Administrative Provisions . (a) Form and Duration of License for Use of Weights and Measures . The official receipt for the fee issued for the sealing of a weight or measure shall serve as a license to use such instrument for one (1) year from the date of sealing, unless deteriorations or damage which renders the weight or measures inaccurate within that period. When a license is renewed, the same shall expire on the same 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) Secondary Standards Preserved by the City Treasurer; Comparison Thereof with Fundamentals Standards The City Treasurer shall keep full sets of secondary standards in his office for use in testing of weights or measures. These secondary standards shall be compared with the fundamental standards in the Department of Science and Technology at least once a year. 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 variations from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and Technology. (c) Destruction of Defective Instrument of Weights or Measures Any defective instrument of weights or measure shall be destroyed by the City Treasurer or his authorized deputies if its defect is such that it cannot be readily and securely repaired. (d) Inspection of Weights and Measures The City Treasurer or his authorized representative shall inspect and test instruments of weights or measures. In case the inspection and testing is conducted by the deputies of the City Treasurer, they shall report on the condition of the instruments in the territory assigned to them to the City Treasurer. It shall be their duty to secure evidence of infringements of the law or of fraud in the use of weights or measures. Evidence so secured by them shall be presented forthwith to the City Treasurer and to the proper prosecuting officer. (e) Dealers Permit to keep Unsealed Weight and Measures Upon obtaining written permission from the City Treasurer of his deputies, any dealer may keep unsealed instrument of weight or measure in stock, for sale until sold or used. (f) Fraudulent Practices Relative to Weight and Measures The following acts relating to weights and measures are prohibited: (The Consumer Act of the Philippines (RA 7394): (1) For any person other than the official sealer or his duly authorized representative to place or attach 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; ScaCEH (2) For any person to imitate any seal, sticker, mark, stamp, brand, tag or other characteristic sign used to indicate that such instrument of weight and measure has been officially tested, calibrated, sealed or inspected; (3) For any person other than 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 for determining weight and measure has been fully tested, calibrated or inspected; (4) For any person to make or knowingly sell or use any false or counterfeit seal sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight and measure has been officially tested, calibrated, sealed or inspected or license used or issued; (5) For any person other than the official sealer or his duly authorized representative to alter the written figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; (6) 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 and measure has been tested, calibrated, sealed or inspected; (7) For any person engaged in the buying and selling of consumer products or other furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefore expired and has not been renewed in due time; (8) For any person who fraudulently alter any scale, balance weight or measure as it is officially sealed; (9) For any person to knowingly use any false scale, balance weight or measure, whether sealed or not; (10) For any person to fraudulently give short weight or measure in the making of scale; (11) For any person, assuming to determine truly the weight or measure of any article bought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or (12) For any person to procure the commission of any such offense above-mentioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed thereto remains intact and in the same position and condition in which it was placed be official sealer or his duly authorized representative shall, if represented for sealing be sealed promptly on demand by the official sealer or his authorized representative without penalty except a surcharge fixed by law or regulation. (g) Unlawful Possession or Use of Instrument Not Sealed Before Using and Not Sealed Within Twelve Months From Last Sealing Any person making a practice of buying or selling goods by weight or measure, or of furnishing services the value of which is estimated by weight or measure, or 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 or measure that has not been officially sealed, or previously sealed, the license therefore has expired and has not been renewed in due time, shall be punished by a fine of not exceeding Five Hundred Pesos (P500.00) or imprisonment of not exceeding six (6) months, or but if such scale, balance, weight or measure so used has been officially sealed at some previous time and the seal and tag officially fixed thereto remain intact and in the same position and condition in which they were placed by the authorized sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repairs or alteration, such instrument shall, if presented for sealing promptly on demand by any authorized sealer or inspector of weight or measures be sealed and its owner, possessor or user of the same shall not be subject to penalty except a surcharge equal to five times the regular fee fixed by law for the sealing of an instrument of its class. This surcharge shall be collected and accounted for by the same official and in the same manner as the regular fees for sealing such instruments. (h) Alteration or Fraudulent Use of Instrument of Weight or Measure Any person who with fraudulent intent alters any scale or balance, weight or measure whether sealed or not sealed shall be punished by a fine of not less than Two Hundred Pesos (P200.00) but not more than One Thousand Pesos (P1,000.00) or by imprisonment of not less than one (1) month but not more than six(6) months or both such fine and imprisonment at the discretion of Court. (i) Compromise Power Before a case is filed in the Court for an offense which does not involve fraud, the City Treasurer is hereby authorized to settle such an offense upon payment of a compromise penalty of not less than Two Hundred Pesos (P200.00) but not more than One Thousand Pesos (P1,000.00). ARTICLE 19 Fee for the Registration of Religious, Civic Social or Sports Organizations, Clubs, Associations or Fraternities SECTION 136. Imposition of Fee . There shall be collected an annual registration fee of Two Hundred Pesos (P200.00) for every religious, civic, social and/or sports organizations, clubs, associations, federation or fraternities organized and/or operating in this city for purposes not contrary to laws, rules and regulations. For purposes of this Article, the term "religious organizations" refers only to associations of persons promoting religious beliefs but it does not include "churches," "sect" or any kind of religion pursuant to the constitutional provision on the separation of church and state. TIEHDC SECTION 137. Exemption . Governmental organizations (also known as "political organizations"), including the Katipunang Kabataan; Sangguniang Kabataan; Pederasyon ng mga Sangguniang Kabataan; Liga ng mga Barangay and Barangay Brigades are exempted from the provisions of this Article. SECTION 138. Time of Payment . The fee shall be paid to the City Treasurer within twenty (20) days of January every year before a certificate of registration is issued by the Mayor or his duly authorized representative. SECTION 139. Administrative Provisions . (a) It shall be the duty of the Officers of the organizations covered under this Article, through their President or Chairman, to register the name of their organization or association with the Office of the Mayor. (b) The application for the registration shall be accompanied by a copy of the organization's Constitution and By-Laws or, in the absence of which, a joint affidavit to be executed by two officers of the said organization stating therein the purpose or purposes for which the organization is established or formed, together a copy of the list of all its members including this respective addresses. ARTICLE 20 Permit Fee for the Conduct of Group Activities SECTION 140. 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 for every occasion of not more than twenty-four (24) hours and pay the City Treasurer the corresponding fee in the following schedule: (a) Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets 1,000.00 (b) Dances 500.00 (c) Coronation and ball 500.00 (d) Promotional Sales 2,000.00 (e) Other group activities 500.00 SECTION 141. Exemption . Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 142. Time of Payment . The fee in this article shall be paid to the City Treasurer upon filing of application for permit with the City Mayor. SECTION 143. Administrative Provision . A copy of every permit issued by the City Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the city who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE 21 Permit Fee on Parades SECTION 144. Imposition of Fee . There shall be collected a permit fee of One Hundred Pesos (P100.00) per day on every circus or menagerie parade or other parades using banners, floats, or musical instruments held in this city. SECTION 145. Exemption . Civic and military parades processions shall be exempted from the payment of the permit fee imposed herein. SECTION 146. Time of Payment . The fee imposed herein shall be paid to the City Treasurer upon application for a Mayor's permit. SECTION 147. Administrative Provisions . Any person who shall hold a parade within this city shall first obtain a Mayor's Permit before undertaking the activity. For this purpose, a written application in a prescribed form which shall set forth the name and address of the applicant, the description of the activity, the places where the same will be conducted and such other pertinent information or data as may be required shall be filed with the Office of the Mayor. ARTICLE 22 Permit Fee on Film Making SECTION 148. Imposition of Fee . There shall be collected from every person, natural or juridical, that shall undertake location-filming within the territorial jurisdiction of this city the following fees: CaSAcH Kind of Location Filming Rate of Fee Per Day (a) Commercial advertisements 5,000.00 (b) Commercial movies 3,000.00 (c) Television Series 3,000.00 (d) Documentary film 2,000.00 (e) Others 2,000.00 SECTION 149. Time and Manner of Payment . The fee imposed in this Article shall be paid to the City Treasurer upon application for Mayor's Permit or issuance thereof. SECTION 150. Administrative Provisions . The person-in-charge of the location filming shall first secure a Mayor's permit before undertaking the aforesaid activity by filing an application for the purpose and stating therein the title of the movie or motion picture; whether the film is intended for commercial purposes or documentary film; the number of sites, locations, or places where the film would be shot and such other necessary information. The Chief of the Business Permits, Licensing and Inspection division (or Section), Office of the Mayor shall issue the necessary rules and regulations for the proper implementation of this Article. ARTICLE 23 License Fee on the Installation of Signs, Signboards Billboards, Neon Signs or Other Kinds of Outdoor Advertisement SECTION 151. Imposition of Fee . There is hereby imposed license fee on the installation of Signs, Signboards, Billboards, or other kinds of outdoor advertisement s authorized under Sec. 458 (3-iv) of RA 7160 (Local Government Code) at the rate hereunder prescribed: 1. Billboards or signboards for advertisement of business, per square meter or fraction thereof: Single-faced P100.00 per month Double-faced 200.00 per month 2. Billboards or signboards for professionals, per square meter or fraction thereof: Single-faced P80.00 per month Double-faced 150.00 per month 3 Billboards, signs or advertisements for business or professions painted on any building or structure or otherwise separated or detached there from: Per square meter or fraction thereof P100.00 per month 4. For the use of electric or neon light in billboards or signboards, per square meter or faction thereof: Additional fee of P25.00/sq.m., or fraction thereof per month SECTION 152. Time of Payment . The fee shall be paid to the City Treasurer upon application for an installation permit prior to the installation of any sign, signboard or billboards or any kind of outdoor advertisement. SECTION 153. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of ten percent (10%) of the original amount of fee due, such surcharge to be paid at the time and in the same manner as the fee due. SECTION 154. Administrative Provisions . (a) No person, natural or juridical, shall install or construct any kind of sign, signboard, billboard or other kind of outdoor advertisement in this city without first securing a permit from the City Mayor thru his duly authorized representative. (b) Application for installation or construction permit shall be submitted to the Office of the City Engineer for processing and appropriate action. (c) The City Engineer or his duly authorized representative shall inspect the site or place where the sign, signboard, billboard or any other kind of outdoor advertisement would be installed or constructed to determine if it conforms with national laws, ordinances, or rules and regulations on outdoor advertisement. SECTION 155. Authority of the Barangay to Exercise Its Taxing Power . This Article refers only to the installations or construction of signs, signboards, billboards or other kinds of outdoor advertisement of which the Sangguniang Panlungsod is authorized under Sec. 458 (3-iv) of RA 7160 to regulate and fix the license fee thereof. After the signs, signboards, billboards or other kinds of outdoor advertisement has been installed, the barangay concerned thru a duly enacted tax ordinance may impose the corresponding charges or fees, e.g. , "advertisement fee" as authorized under Art. 240 (d-4) of the IRR. ARTICLE 24 Permit Fee on Pens and Corrals of Cattle, Pig, Chicken and Other Live Animals for Sale SECTION 156. Imposition of Fee . There shall be collected a fee of Two Hundred Pesos (P200.00) for every permit to construct a cattle, pig, or chicken pen or corral. IaHDcT SECTION 157. Time of Payment . The fee imposed in this Article shall be paid to the City Treasurer upon application for the permit with the Office of the Mayor. SECTION 158. Administrative Provisions . Before the application for a permit is acted upon, the Mayor, or his duly authorized representative, shall inspect the premises where the pen shall be constructed to determine whether the site and construction of the pen or corral conform to the existing laws, rules and regulations and require presentation of the receipt of payment of the fee imposed in this Article. ARTICLE 25 Large Cattle Registration and Transfer Fees SECTION 159. Definition . (a) "Large Cattle" includes a two-year-old horse, mule, ass, carabao or other domesticated member of the bovine family. SECTION 160. Imposition of Fee . There shall be collected by the City Treasurer the following fees: (a) For Certificate of Ownership P50.00 (b) For Certificate of Transfer of Ownership 200.00 (c) For Registration of Private Brand 100.00 (d) For City Branding Fee 100.00 Provided, that the transfer fee shall be collected only once if the large cattle is transferred more than once a day. SECTION 161. Time and Manner of Payment . The registration fee shall be paid to the City Treasurer upon registration or transfer of ownership of the large cattle. SECTION 162. Administrative Provisions . (a) The owner of a two (2) year old cattle is hereby required to register the said cattle with the Office of the City Treasurer. All branded and counter branded animals presented to the City Treasurer shall be registered in a book showing among others, the name and residence of the owner, and the class, color, sex, brand and other identifying marks of the cattle. (b) The transfer of large cattle, regardless of age, shall likewise be registered with the City Treasurer. The entry in the registry book shall set forth among others, the name and residence of the owners and purchasers, the consideration of purchase price of the animal for sale or transfer, the class, sex, age, brand and other identifying marks of the animals and a reference by number of the original certificate of ownership, with the name of the city/municipality which issued it. (c) Applicability . All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code of 1987 and other applicable laws, rules and regulations. ARTICLE 26 Slaughter and Corral Fee SECTION 163. Imposition of Fees . (a) Permit fee to slaughter Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the City Veterinarian concerned or his duly authorized representative who will determine whether the animal or fowl is fit for human consumption, thru the City Treasurer upon payment of the corresponding fee, as follows: (a) Permit Fee to slaughter Per Head Large Cattle 30.00 Hogs 20.00 Goats 10.00 Poultry 1.00 Others 10.00 Ante Mortem Inspection Fee Per Head Large Cattle 5.00 Hogs 4.00 Goat/sheep 2.00 Poultry 0.25 Others 2.00 Post Mortem Inspection Fee Large Cattle 20.00 Hogs 16.00 Goat/sheep 10.00 Dressed poultry meat 0.25 Others 10.00 (b) Slaughter Fee Large Cattle, per head 30.00 Hogs 20.00 Sheeps 10.00 Goats 10.00 Poultry 3.00 Others 10.00 (c) Corral Fee per head, per day, or a fraction thereof Large Cattle 15.00 Hogs 10.00 Goat/sheep 5.00 Others 10.00 (d) Delivery Fee Large Cattle, per head 30.00 Hogs 25.00 Others 25.00 SECTION 164. Time of Payment . (a) Permit Fee The fee shall be paid to the City Treasurer upon application for a permit to slaughter with the City Veterinarian. (b) Slaughter Fee The fee shall be paid to the City Treasurer or his authorized representative before slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside the public slaughterhouse. SDTIaE (c) Corral Fee The fee shall be paid to the City Treasurer before the animal is kept in the city corral or any place designated as such. If the animal is kept in the corral beyond the period paid for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. (d) Delivery Fee The fee shall be paid to the City Treasurer or his authorized representative before the carcasses is removed from the public slaughterhouse. SECTION 165. Administrative Provisions . (a) The slaughter of any kind of animal intended for sale shall be done only in the City slaughterhouse designated as such by the Sangguniang Panlungsod. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold or offered for sale. (b) Before issuing the permit for the slaughter of large cattle, the City Treasurer shall require for branded cattle, the production of the certificate of ownership if the owner is the applicant, or the original certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee be collected thereof. For unbranded cattle that have not yet reached the age of branding, the City Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected therefore before the slaughter permit it granted. (c) Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the City Veterinarian or his duly authorized representative. Through the City Treasurer. The permit shall bear the date and month of issue and the stamp of the City Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to the slaughtered appears. ARTICLE 27 Registration Fee on Dogs SECTION 166. Imposition of Fee . Every person who owns or keeps any dog over three (3) months of age shall be registered there for and pay to the City Treasurer a registration fee of One Hundred Pesos (P100.00). SECTION 167. Time of Payment . The fee imposed herein shall be due upon reaching the age of three months. SECTION 168. Administrative Provisions . (a) The City Treasurer and the City Veterinarian shall keep a record of all registered dogs, describing the name/breed, color and sex which shall include the name and address of the owner/keeper. (b) The City Treasurer in coordination with the City Veterinarian and the City Legal Officer shall formulate guidelines in the implementation of this Article. ARTICLE 28 Fees on Impounding of Stray Dogs SECTION 169. Imposition of Fee . There shall be imposed Five Hundred Pesos (P500.00) for each day or fraction thereof on each head of stray dog found running or roaming at large, or fettered in public or private places. SECTION 170. Time of Payment . The impounding fee shall be paid to the City Treasurer prior to the release of the impounded dog to its owner. SECTION 171. Administrative Provisions . (1) Impounded dogs not claimed after three (3) days from the dog pound shall be placed for adoption to qualified persons, with the assistance of an animal welfare NGO, when feasible, or otherwise disposed of in any manner authorized, subject to the pertinent provisions of Republic Act No. 8485, otherwise known as the "Animal Welfare Act of 1998" and R.A. 9482 known as the "Anti-Rabies Act of 2007." (2) To defray expenses in the operation of the pound, the operator shall be authorized to charge Five Hundred Pesos (Php500.00) from the prospective foster owner upon adoption. (R.A. 9482, Anti-Rabies Act of 2007). ARTICLE 29 Fees on Impounding of Stray Animals SECTION 172. Definition . When used in this Article: (a) Stray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at-large in public or private places whether fettered or not. (b) Public Place includes national, city, or barangay streets, parks, plazas, and such other places open to the public. AacCIT (c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animal. SECTION 173. Imposition of Fee . There shall be imposed Three Hundred Pesos (P300.00) for each day or fraction thereof on each head of stray animal found running or roaming at large, or fettered in public or private places. SECTION 174. Time of Payment . The impounding fee shall be paid to the City Treasurer prior to the release of the impounded animal to its owner. SECTION 175. Administrative Provisions . (a) For purposes of this Article, the Barangay Tanods of the City are hereby authorized to apprehend and impound astray animals in the city corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the City Hall for three (3) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The City Mayor and City Treasurer shall be informed of the impounding. (b) Impounded animals not claimed within three (3) days after the date of impounding shall be sold at public auction under the following procedures: 1. The City Treasurer shall post notice for three (3) days in the main door of the City Hall and the public markets. The animal shall be sold to the highest bidder. Within three (3) days after the auction sale, the City Treasurer shall make a report of the proceedings in writing to the City 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 City 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 city. 4. In case the impounded animal is not disposed of within the three (3) days from the date of notice of public auction, the same shall be considered sold to the City Government for the amount equivalent to the poundage fees due. 5. The fines and fees collected shall accrue to a Trust Fund to be used for the operation of the City Pound. ARTICLE 30 Permit on Real Estate Development SECTION 176. Imposition of Fee . For every application for Locational Clearance on Residential, Commercial, Industrial and Institutional Structure; Preliminary Approval and Development Permits for Subdivision and Condominium; Memorial Park, Cemetery and Columbarium Projects irrespective of whether approved or not; motions for reconsideration, reclassification and for filing of complaint are as follow. Amount of fee as per HLURB Resolution No. 866, Series of 2010 and current Zoning Ordinance of the city . I. ZONING/LOCATIONAL CLEARANCE A. Single residential structure attached or detached, the project cost of which is: i. P100,000.00 and below P240.00 ii. Over P100,000.00 P240.00 + 50% of 1% of cost in excess of P100,000.00 B. Apartments/Townhouses, the project cost of which is: i. P500.000 and below P1,200.00 ii. Over P500,000.00 to P2Million P1,800.00 iii. Over P2 Million P3,000.00 + (1/10 of 1% of cost in excess of P2 Million regardless of the number of doors) C. Institutional ( i.e. , schools, hospitals, etc.), the project cost of which is: i. P100,000.00 and below 300.00 ii. Over P100,000.00 300.00 + 50% of 1% of cost in excess of P100,000.00 D. Commercial, Industrial, Agro-Industrial, the project cost of which is: i. P100,000.00 and below P500.00 ii. Over P100,000.00 500.00 + 50% of 1% of cost in excess of P100,000.00 iii. For lease project 50% of 1% of the project cost E. For Special Locational Clearance, (Gasoline Station, Cell Sites, Slaughterhouse, Treatment Plant, etc.), the project cost of which is: i. P100,000.00 and below P1,400.00 ii. Over P100,000.00 P1,400.00 + 50% of 1% of cost in excess of P100,000.00 F. Alteration/Expansion (Affected areas/cost of expansion only) Same as original application II. APPROVAL OF SUBDIVISION PROJECTS/ACTIVITIES UNDER PD 957 (INCLUDING TOWNHOUSES) (a) Subdivision under PD 957 A. Preliminary Approval and Locational Clearance i. One hectare or less P2,000.00 ii. Over one hectare but not exceeding two hectares 3,000.00 iii. Over two hectares but not exceeding three hectares 4,000.00 iv. Over three hectares but not exceeding five hectares 5,000.00 v. Over five hectares but not exceeding 7.5 hectares 6,000.00 vi. Over 7.5 hectares but not exceeding ten hectares 10,000.00 vii. Over ten hectares but not exceeding 15 hectares 14,000.00 viii. Over 15 hectares but not exceeding 20 hectares 20,000.00 ix. Over 20 hectares 30,000.00 plus P1,500.00/hectare in excess of 20 hectares B. Final Approval and Development Permit i. Fee Applied on land area P2.00/sq.m. ii. Additional Fee on floor area of houses/buildings sold with the lot P2.00/sq.m. C. Inspection Fee P1,000.00/ha. D. Alteration of Plans (affected areas only) Same as development permit (b) Condominium Project under PD 957 A. Preliminary Approval and Locational Clearance i. Fee Applied on land area P500.00/ha. ii. Fee applied on total building area 200.00/floor B. Final Approval and Development Permit i. Fee Applied on land area P2.00/sq.m. ii. Additional Cost on the area of the building 2.00/sq.m. C. Inspection Fee P10.00/sq.m. of gross floor area D. Alteration of Plans (affected areas only) Same as development permit E. Conversion (affected areas only) Same as development permit III. APPROVAL OF SUBDIVISION PROJECTS/ACTIVITIES UNDER BP 220 (INCLUDING CONDOMINIUM PROJECTS) 1. Subdivision under BP 220 A. Preliminary Approval and Locational Clearance i. Socialized Housing P75.00/ha. ii. Economic Housing 180.00/ha. B. Final Approval and Development Permit P100.00 for every housing unit C. Inspection Fee i. Socialized Housing P200.00/ha. ii. Economic Housing 600.00/ha. D. Alteration of Plans (affected areas only) Same as PALC 2. Condominium Project under BP 220 A. Preliminary Approval and Locational Clearance P600.00 B. Final Approval and Development Permit i. Fee applied on land area P 6.00/sq.m. ii. Fee applied on saleable floor area of building 2.40/sq.m. iii. Number of floor 120.00/floor C. Inspection Fee P2.40/sq.m. of saleable building area D. Alteration of Plans (affected areas only) Same as Development Permit IV. APPROVAL OF INDUSTRIAL SUBDIVISIONS A. Preliminary Approval and Locational Clearance i. First five hectares P300.00/ha. ii. Every additional hectare or a fraction thereof 100.00/ha. B. Final Approval and Development Permit i. First five hectares P4,000.00/ha. ii Every additional hectare or a fraction thereof 3,500.00/ha. C. Inspection Fee P1,000.00/ha. D. Alteration of Plans (affected areas only) Same as Development Permit V. APPROVAL OF COMMERCIAL SUBDIVISIONS A. Preliminary Approval and Locational Clearance i. First two hectares P300.00/ha. ii. Every additional hectare or a fraction thereof 100.00/ha. B. Final Approval and Development Permit P5,000.00/ha. C. Inspection Fee P500.00/ha. D. Alteration of Plans (affected areas only) Same as Development Permit VI. APPROVAL OF FARM LOT SUBDIVISIONS A. Preliminary Approval and Locational Clearance i. First five hectares P200.00/ha. ii. Every additional hectare or a fraction thereof 50.00/ha. B. Final Approval and Development Permit P500.00/ha. C. Inspection Fee P300.00/ha. D. Alteration of Plans (affected areas only) Same as Development Permit VII. APPROVAL OF MEMORIAL PARK/CEMETERY/COLUMBARIUM PROJECTS A. Preliminary Approval and Locational Clearance i. Memorial Parks P4,000.00/ha. ii. Cemeteries 200.00/ha. iii. Columbarium 3,000.00/ha. B. Final Approval and Development Permit i. Memorial Parks P5.00/sq.m. ii. Cemeteries 1.00/sq.m. iii. Columbarium 2.40/floor C. Inspection Fee i. Memorial Parks P500.00/ha. ii. Cemeteries 100.00/ha. iii. Columbarium 14.40/sq.m. of gross floor area D. Alteration of Plans (affected areas only) Same as Development Permit VIII. OTHER FEES : (a) For Motion for Reconsideration P300.00 (b) Reclassification i. For Petition/Request for Reclassification P1,000.00 ii. Change of Usage 350.00 iii. Change of Name 1,000.00 iv. Change of Ownership 30.00/unit (c) Certification Fees i. Zoning Certification P 240.00/ha. ii. Certification of Locational Viability 250.00/ha. iii. Certification for New Business/Business Renewal 200.00/business Note: Exemption housing units of residential subdivision issued Locational Clearance SECTION 177. Time and Manner of Payment . The fees imposed herein shall be paid to the City Treasurer upon application for the corresponding clearance, permit or documents aforementioned. Subject to existing laws, the proceeds from the collection of fees and other charges for the processing and approval of subdivision plans for residential, commercial or industrial purposes and other development purposes shall accrue entirely to this city. Provided, that where approval of national agency or office is required, said approval shall not be withheld for more than thirty (30) days from receipt of the application. Failure to act on the application within the period stated above shall be deemed as approval thereof. (Sec. 458, par. 2-X RA 7160) Subject to national law, process and approve subdivision plans for residential, commercial, or industrial purposes and other development purposes, and to collect processing fees and other charges, the proceeds of which shall accrue entirely to the city: Provided however, That where approval of a national agency or office is required, said approval shall not be withheld for more than thirty (30) days from receipt of the application. Failure to act on the application within the period stated above shall be deemed as approval thereof; Provided, that the impositions of charges and other fees for the processing and approval of application for condominium projects and the issuance of development permit required for the issuance of a building permit for condominium projects shall still be under the authority of the Housing and Land Use Regulatory Board (HLURB) as per DILG MC No. 98-93. SECTION 178. Rules and Regulations . No person shall engage in real estate development business, and the like in this city without first securing a permit and/or the corresponding clearance or documents therefore from the duly authorized national and local officials concerned. SECTION 179. Creation of Local Zoning Board of Adjustment and Appeals (LZBAA) and Local Zoning Review Committee (LZRC) . The following are composed of: City Mayor as Chairman; City Legal Officer; City Assessor; City Engineer; City Planning and Development Coordinator (if other than Zoning Administrator); Two (2) representatives of private sector; and Two (2) representatives from non-governmental organizations nominated by their respective organizations and confirmed by the city or City Mayor as members of the committee for LZBAA. While, for the Local Zoning Review Committee, it shall be composed of sectoral experts. These are the Local Officials/Civic Leaders responsible for the operation, development and progress of all sectoral undertakings in the locality, e.g. : City Planning and Development Coordinator; City Health Officer; City Agriculturist; City Engineer; City Environment and Natural Resources Officer; City Agrarian Reform Officer; District School Supervisor; President, Association of Barangay Captains; Three (3) Private Sector Representatives (Commerce, Housing Industry, HOA); and Two (2) NGO Representatives. For the purposes of policy and program coordination, the LZBAA and LZRC shall be attached to the City Development Council. SECTION 180. Administrative Provisions . (a) No person, natural or judicial engaged in the business of real estate development in this City without first securing the necessary clearance or permits from the City Mayor through the office of City Planning and Development Coordinator, City Engineer and other; (b) All applications for clearance or permit required under this article shall be submitted to the office concerned for processing and appropriate action; (c) The duly designated staff/officer of office concerned shall inspect the site for development to verify plan specifications and see to it if such development projects conform with local and national laws, ordinances; or rules and regulations on housing and land use. (d) All conditions stipulated in the clearances or permits issued are subject for monitoring by the office concerned. SECTION 181. Penalty . Any violation of this Article shall be punished by a fine of not less than One Thousand Pesos (1,000) but not exceeding Five Thousand Pesos (5,000) or an imprisonment of not less than One (1) month but not exceeding Six (6) months, or both such fine and imprisonment, at the discretion of the Court. SECTION 182. Applicability Clause . All other matters, not herein specified related to real estate development or the operation of subdivisions, and the like shall be governed by the provisions of Presidential Decree No. 933 (CREATING THE HUMAN SETTLEMENTS COMMISSION) ; Executive Order No. 648, series of 1981 (REORGANIZING THE HUMAN SETTLEMENTS REGULATORY COMMISSION) as amended by Executive Order No. 90, series of 1986; Presidential Decree No. 957; Batas Pambansa Blg. 220; Republic Act No. 7279 (UDHA) ; Executive Order No. 71, series of 1993 (DEVOLVING THE POWERS OF THE HOUSING AND LAND USE REGULATORY. BOARD TO APPROVE SUBDIVISION PLANS TO LGU) ; Executive Order 45 (Prescribes specific period for a government agency and the local government units to act on applications for certifications, clearances and permits for housing projects (i.e., subdivisions or condominiums), and other related laws, rules and regulations. ARTICLE 31 Building/Construction Permits and Related Fees SECTION 183. Imposition of Fee . There shall be collected from each applicant for a building/construction permit fees pursuant to Department Order No. 155, Series of 1992 dated September 25, 1992 of the Department of Public Works and Highways as amended. SECTION 184. Time and Payment . The fees specified under this article shall be paid to the City Treasurer upon application for a building/construction permit from the City Mayor. SECTION 185. Assessment and Collection of Fees . There shall be assessed and collected fees and charges for services rendered in connection with the processing and issuance of building/construction permits and the performance of other regulatory functions on a person firm and corporation before they are allowed to erect, construct, alter, move, convert or demolish any public or private building or structure within this City in accordance with the rates prescribed in the rules and regulations implementing P.D. 1096, otherwise known as the National Building Code, as amended. EDATSI SECTION 186. Administrative Provisions . (a) Contractors, subcontractors and/or constructions undertaken by third persons other than the owners/operators of the constructions who personally supervise the construction projects shall secure the required city business permits prescribed in this Article and pay the city business taxes, fees and charges based on the allocation of gross receipts of seventy (70%)-thirty percent (30%), depending on the location of principal office and/or projects undertaken. For this purpose, no building/construction permits of whatever kind or nature shall be finally issued to all concern, unless and until city business/construction permits are duly secured. Likewise, no final certificate of occupancy shall be issued, unless and until the corresponding city business taxes, fees and charges are fully paid. (b) Contractors, subcontractors and others concerned whose principal offices are located elsewhere and who are required to secure the construction permits and pay the city business taxes, fees and charges prescribed herein, shall retire the city business permits secured upon full completion of the projects undertaken. (c) Principal contractors who are required by law to secure the construction permits prescribed herein shall furnish the city offices concerned, the list of subcontractors who shall undertake in the construction of projects located in this city. (d) Ancillary structures plans shall be required together with the main Architectural and Structural Plans for the purpose of computing the correct fees required for building permits, such as business signs, swimming pools, fences, smokestacks on oven for commercial uses, water tanks, etc. (e) Posting of standard signage required for residential and commercial building construction should be in accordance with Section 306, IRR of the National Building Code. (f) All persons, natural or juridical who are exempted to pay, under existing laws, rules and regulations, the fee imposed herein, shall secure the corresponding permits required in this Article. SECTION 187. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the court without prejudice to any other administrative fines prescribed under the National Building Code, its IRR, and other existing laws. ARTICLE 32 Permit on Certain Activities SECTION 188. Issuance of Permit for Certain Unspecified Activities . The issuance of permit for certain activities not specifically enumerated in this Code shall be governed by the pertinent provisions of PD 1096 (National Building Code), PD 1185 and other existing laws, rules and regulations. The City Engineer upon being deputized as "Building Official" by the authorized representative of the Department of Public Works and Highways shall enforce the provisions of PD 1096 (National Building Code) in this City. Collection of fees therefore shall be in accordance with the rates prescribed by the DPWH particularly on the following: 1. Building Permit 2. Sanitary/Plumbing permit 3. Electrical permit 4. Mechanical permit 5. Sidewalk construction permit 6. Sidewalk occupancy permit 7. Excavation permit 8. Inspection (plumbing, electrical and mechanical) 9. Line and grade establishment 10. Certificate of occupancy 11. Other related matter covered by the provision of PD 1096. Likewise, the Fire Marshal or the Officer in Charge of the Bureau of Fire Protection (BFP), DILG in this City shall enforce the provisions of PD 1185 (Fire Code of the Philippines) and cause the collection of the corresponding fees thereof. ARTICLE 33 Fire Safety Inspection Fee SECTION 189. Imposition of Fee . There shall be collected from operators of business establishments in this city an annual fire safety inspection fee prescribed hereunder: TaDSCA A] On gasoline stations and on factories or warehouses of combustible, Flammable or explosive materials similar Establishments P300.00 per annum B] On all other establishment not storing combustible, flammable Or explosive materials P100.00 per annum SECTION 190. Time of Payment . The fee imposed in this Article shall be paid to the City 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 representative and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 191. Administrative Provisions . (a) The Chief of the Fire Station, Bureau of Fire Protection (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 and prevention devices or equipment as well as their compliance to fire safety rules and regulations. (b) The Chief of the Fire Station, Bureau of Fire Protection (BFP) shall issue the necessary rules and regulations for the implementation of this Article. Such rules and regulations shall be enforceable until rescinded, modified or revoked by the Provincial Fire Marshal. (c) All other matters relating to fire inspection and issuance of permit therefor shall be governed by pertinent provision of PD 1185 (Fire Code of the Philippines) and other existing laws, rules and regulations. ARTICLE 34 Permit Fee on Storage of Flammable, Combustible or Explosive Substances SECTION 192. Imposition of Fee . There shall be collected from every person storing flammable, combustible or explosive substances the following permit fee: A. Storage of gasoline, naphtha, diesel fuel and similar products: Less than 1,000 liters P400.00 per annum 1,000 liters to 5,000 liters P1,000.00 per annum More than 5,000 liters P2,000.00 per annum B. Storage of other flammable, combustible or explosive substances: Less than 1,000 kilograms P400.00 per annum More than 1,000 kilograms P1,000.00 per annum SECTION 193. Administrative Provisions . (a) No person shall store or keep at his place of business or elsewhere in this city any flammable, combustible or explosive substances without first securing a permit from the Mayor thru the Chief of the Fire Station, Bureau of Fire Protection. Gasoline, diesel fuel or naphtha not exceeding the quantity of one hundred (100) liters kept in the tank of motor vehicles or other mechanical engines shall be exempt from the permit fee herein imposed. (b) The Chief of the Fire Station, BFP, shall promulgate the necessary rules and regulations for the proper storing of the said materials or substances taking into consideration the provisions of PD 1185 (Fire Code of the Philippines) as amended by RA 9514, and its implementing rules and regulations. ARTICLE 35 Permit on Operation of Business Rendering or Offering "Transport Services for a Fee" SECTION 194. Definition . When used in this Article, the following terms are hereby defined as follows: (a) Alley narrow streets or passageways (b) Board refers to the City Tricycle Franchising and Regulatory Board (CTFRB) of the City of San Jose del Monte, Bulacan. (c) Center Line continuous or broken line marked upon the surface of a roadway by paint or by other traffic control devices to indicate such portions of the roadway allocated to traffic proceeding in the two opposite directions. (d) Decibel (db) a unit expressing the relative intensity of sounds on a scale from zero (0) for the average pain level or as allowed by the National Law. (e) Decibel meter instrument to measure the levels of sound intensity. (f) Driver person duly licensed to drive a motor vehicle. This term is synonymous to "chauffeur." (g) Enforcer person hired to enforce traffic rules/ordinances. (h) Franchise special privilege granted by the City Government to an individual or corporation in the nature of a private contract, which shall not be subject to implied amendment, between the City Government and the grantee individual or corporation. (i) Garage building or space wherein two or more vehicles, with or without drivers, are kept ready for hire to the public. It does not include street stands, public service stations, or other public places designated by proper authority as parking spaces for motor vehicle for hire while awaiting or soliciting business. (j) Helmet protective covering of the head as required by the national safety rules. EADSIa (k) Highway public thoroughfare, Public Boulevard, driveway, avenue, park, alley and collejon. It does not include roadway upon grounds owned by private persons or entities. (l) Jaywalking act of crossing the street, thoroughfares or highways outside the designated cross-walk or marked pedestrian lane; walking inside the designated cross-walk or marked pedestrian lane but in this regard of traffic rules and regulations such as hand signal of the traffic enforcer or traffic signal from electronic devices. It includes walking along or outside the sidewalks of street, thoroughfares or highways which hinders or obstructs the free flow of traffic causing inconvenience to the motorists or the other pedestrians. (m) Motorized Tricycle Operator's Permit (MTOP) document granting the licensed to operate, issued to a natural or juridical person, who has the franchise allowing him/it to operate tricycle-for-hire over a particular zone as specified therein. (n) Muffler gadget attached to the exhaust system of a gasoline/diesel fed engine of a motor vehicle or tricycle to suppress excessive noise or to lessen smoke exhaust caused by combustion by the engine. (o) Private motorized vehicle motorcycle with a wheeled side car unit with no body number but with a private plate, utilized or operated for some personal or specific purpose other than public utility, within the City of San Jose del Monte, Bulacan. (p) Public Utility Jeepneys types of vehicles offering service to the public for a fee or vehicles provided with franchise issued by proper Government offices. (q) Public Utility Tricycle three-wheeled motor vehicle with franchise granted by the Sangguniang Panlungsod, to operate and transport passengers and/or goods within the City of San Jose del Monte, Bulacan. (r) Reflectorized stickers any adhesive material, decal or metal object or devise with a polished surface for reflecting light or providing illumination during night time. (s) Terminal passenger waiting station. (t) Tricycle for hire three-wheeled motor which composed of a motor cycled fitted with a single-wheeled sidecar, operated or render services to the general public for a fee. (u) Zone contiguous land area or blocked, like a subdivision of a barangay, where a tricycle-for-hire may operate without fixed origin and destination as determined by the office of the City Mayor. SECTION 195. Imposition of Fee . Except for "Tricycle for Hire Business" there shall be collected from operators of business rendering or offering to render "transport services for-a-fee" an annual permit fee based on the number of vehicles being used, as indicated below: (1) Operation of "jeepney or AUV for hire" Business, per unit of vehicle 750.00 (2) Operation of "truck or wagon for hire" Business, per unit of vehicle 1,000.00 (3) Operation of a "car-for-hire" Business, per car 500.00 SECTION 196. Imposition of Fee for "Tricycle-for-Hire Business." There shall be collected from operators of Tricycle-for-Hire Business a permit fee Five Hundred Pesos (Php500.00) per unit of tricycle annually. SECTION 197. Time and Manner of Payment . Except for Tricycle-for-Hire Business the permit fee imposed herein shall be due and payable upon application for a Mayor's Permit and within the first twenty (20) days of January each year, in case of renewal thereof. For "Tricycle-For-Hire Business," the permit fee imposed herein shall be due and payable upon application for a Mayor's Permit and within the first twenty (20) days of January of every year, in case of renewal thereof. SECTION 198. Imposition of Fee . There shall be collected a registration fee for every motorized tricycle being operated in this city in the amount and period indicated hereunder: Motorized tricycle for private use P100.00/annum Motorized tricycle-for-hire 500.00/annum SECTION 199. Time and Manner of Payment . The registration fee imposed herein shall be due on the first day of January of every year. For Motorized Tricycle-for-Hire, the registration fee imposed shall be due on the first twenty (20) days of January of every second year. For motorized tricycle acquired after the first twenty (20) days of January, registration fee shall be paid without penalty within the first twenty (20) days following its acquisition. SEDICa SECTION 200. Imposition of Fee . There shall be collected the following fees for the operation of a "Tricycle-For-Hire Business": a. Application Fee P100.00 b. Franchise Fee 1,000.00 SECTION 201. Time of Payment . The franchise fee shall be paid to the City Treasurer every two (2) years upon application or renewal of the franchise. The franchise application fee shall be paid upon application for an MTOP based on the number of units. SECTION 202. Exemption of Other Transport Vehicles . Exempted are operators of passenger buses, jeepneys, or AUVs which have been granted a "Certificate of Public Convenience" by the land Transportation Franchising and Regulatory Board (LTFRB) to operate in this City or whose vehicle merely passes through this city. SECTION 203. Administrative Provisions . (a) No permit to operate any business of rendering or offering to render transport services for-a-fee shall be issued unless the motor vehicle, has been duly registered with the LTO, DOTC. (b) A number plate, metal or otherwise, shall be provided by the Office of the Treasurer to be paid at cost by the applicant. (c) The head of the Business Permits and Licensing Unit, Office of the City Mayor, shall keep a registry of the entire transport vehicle being issued a numbered plate such as its make and brand, the name and address of the operator and such other pertinent information as may, hereafter, be required. SECTION 204. City Tricycle Franchising and Regulatory Board (CTFRB) . There is hereby created a City Tricycle Franchising and Regulatory Board to be composed of the following: Vice Mayor Chairman SP Representative (Chairman, SP Committee On Transportation and Communication) Vice Chairman City Transport and Traffic Management Office Member City Legal Officer Member Chief, Business Permits and Licensing Unit Member President, Federation of Tricycle Operators & Drivers Association, if any Member Secretary to the Sangguniang Panlungsod Head, Secretariat SECTION 205. Powers, Duties and Functions of the City Tricycle Franchising and Regulatory Board . The City Tricycle Franchising and Regulatory Board shall perform the following: (a) Recommend to the Sangguniang Panlungsod the amount of fares or adjusted fare increases periodically to be imposed in a particular zone of fixed route; (b) Recommend to the Sangguniang Panlungsod other reasonable fees and other related charges in the regulation of tricycle-for-hire after conducting public hearing for that purpose; (c) Recommend to the Sangguniang Panlungsod additional franchise; (d) Recommend to the Sangguniang Panlungsod the issuance of franchise to a particular individual person or member of a cooperative; (e) Recommend to the Sangguniang Panlungsod the cancellation/revocation of franchise of a particular individual person or member of a cooperative; (f) Hear and decide cases forwarded by the CTTMO pertaining to contested apprehensions; (g) Perform such other duties and functions as may be hereafter be authorized by the Sangguniang Panlungsod. SECTION 206. Quorum . Majority of the members of the City Tricycle Franchising and Regulatory Board (CTFRB) shall constitute a quorum. SECTION 207. Internal Rules of Procedure . The CTFRB shall formulate and adopt its own internal rules of procedures including its regular meetings and necessary standing committees. SECTION 208. Rules and Regulations Relating to Issuance of Franchise . The following shall be implemented by the Office of the Sangguniang Panlungsod: TIEHSA (a) Filipino citizens shall be granted franchise; (b) In the grant of franchise, members of a tricycle cooperatives shall be given preference; (c) Each qualified applicant shall only be issued and granted one (1) franchise; Exemption : The holder of the two (2) or more franchise prior to the effectivity of this Code shall not be affected by the provision of Section 69 letter (c) of the Land Transportation and Traffic Code of this city. (d) Franchise shall be transferrable in any of the following circumstances: 1. By death of original owner of franchise can be effective thru submission of a request and Death Certificate to the Sangguniang Panlungsod. The legitimate spouse, or in the absence thereof by the legitimate heirs of legal age are given preference to the transfer of the franchise. 2. By Sale can be allowed after three (3) years from the date of issuance of the franchise except: a. Owner of franchise shall transfer residence outside of the territorial jurisdiction of the City of San Jose del Monte, Bulacan. b. If the heirs are not interested to continue operating the unit. c. Owner of the franchise is physically incapacitated. SECTION 209. Zones . The different tricycle zones shall be determined in a separate ordinance to be enacted for that purpose. SECTION 210. Reservation . Nothing in this Article shall be construed to diminish the authority of the Sangguniang Panlungsod to issue, amend, revise, suspend or cancel MTOP and prescribed the appropriate terms and conditions therefor; determine, fix impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable feed and other related charges in the regulation of tricycle-for-hire; establish and prescribe the conditions and qualifications of service. ARTICLE 36 Registration and Permit Fee on Bicycle or Pedaled Tricycle SECTION 211. Imposition of Fee . There shall be collected from the owner of a bicycle or a pedaled tricycle operating within the City, the following fees: Registration Fee (upon acquisition), per bicycle/pedaled tricycle P100.00 Permit or License Fee (Renewal), per bicycle/pedaled tricycle 50.00 SECTION 212. Exemptions . The aforequoted provision shall no longer be applied or enforced in barangays where there are existing ordinance dealing on the same subject matter. The Barangay Ordinance imposing such fees shall be the one to be enforced, provided, that the subject barangay ordinance shall have been reviewed by the Sangguniang Panglungsod and found not to be in contravention with the requisites of a valid ordinance. SECTION 213. Time of Payment . The fee imposed herein shall be due on the first day of acquisition of the bicycle or pedaled tricycle. SECTION 214. Administrative Provisions . A metal plate or sticker shall be provided by the Office of the City Treasurer to be paid at cost by the owner of the bicycle or pedaled tricycle. The City Treasurer shall keep a register of all bicycle or pedaled tricycle which shall include information such as: its make and brand, the name and address of the owner and the number of the plate or sticker issued. ARTICLE 37 Cart or Sledge Registration Fee SECTION 215. Imposition of Fees . There shall be collected a registration fee of Sixty Pesos (P60.00) per annum for each animal drawn cart or sledge used in this city which shall be registered with the Office of the Mayor. SECTION 216. Time and Manner of Payment . The fee imposed herein shall be due and payable within the first twenty (20) days of January every year. For each cart or sledge acquired after the first twenty (20) days of January, the fee shall be paid within the first twenty (20) days after its acquisition. SECTION 217. Administrative Provision . The Office of the Mayor shall keep a register of all carts and sledge of which set forth, among other, the name and address of the owner. Applicability . This Article shall no longer be applied or enforced in barangays where there is an existing ordinance dealing on the same subject matter. The Barangay Ordinance imposing such fees shall be the one to be enforced, provided, that the subject barangay ordinance shall have been reviewed by this Sangguniang Panlungsod and found not to be ultra vires; not contrary to existing laws; or not in contravention with the requisites of a valid ordinance. ARTICLE 38 Permit Fee on Caretela or Calesa SECTION 218. Imposition of Fee . There shall be collected a permit fee of Sixty Pesos (P60.00) per annum for each calesa or caretela being used in this city. SECTION 219. Time and Manner of Payment . The fee imposed herein shall be due and payable upon application for a Mayor's Permit within the first twenty (20) days of January of every year. For calesa or caretela acquired after January 20, the fee imposed shall be paid within twenty (20) days after its acquisition. ADTEaI SECTION 220. Administrative Provisions . The office of the Mayor shall keep a register of all calesas and caritelas which shall contain among others, the name and address of the owner and number of the registration plate. ARTICLE 39 Push Cart Registration Fee SECTION 221. Imposition of Fee . There shall be collected a registration fee of Thirty Pesos (P30.00) including license plate, per annum, for each 3 or 4 wheeled push cart used in this city which shall be registered with the Office of the Mayor. SECTION 222. Time and Manner of Payment . The fee imposed herein shall be due and payable within the first twenty (20) days of January of every year. SECTION 223. Administrative Provisions . The Office of the Mayor shall keep a register of all push carts which set forth, among others, the name and address of the owner. Applicability . This Article shall no longer be applied or enforced in barangays where there is an existing ordinance dealing on the same subject matter. The Barangay Ordinance imposing such fees shall have been reviewed by this Sangguniang Panlungsod and found not to be ultra vires; not contrary to existing laws; or not in contravention with the requisites of a valid ordinance. ARTICLE 40 Permit Fee on Agricultural Machinery and Other Heavy Equipment for Rent SECTION 224. Imposition of Fee . There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from operator of the said machinery renting out said equipment in this city. Rate of Fee per Annum (a) Heavy Tractors 300.00 (b) Bulldozer 300.00 (c) Heavy Graders 300.00 (d) Cargo Truck 300.00 (e) Dump Truck 300.00 (f Road Rollers 300.00 (g) Payloader 300.00 (h) Primemovers/Flatbeds 300.00 (i) Backhoe 300.00 (j) Rockcrusher 300.00 (k) Transit Mixer Truck 300.00 (l) Crane 300.00 (m) Forklift 200.00 (n) Light Graders 200.00 (o) Mechanized Threshers 200.00 (p) Handtractors 200.00 (q) Light Tractors 200.00 (r) Manual Threshers 100.00 (s) Other agricultural machinery or heavy equipment not enumerated above 300.00 SECTION 225. Time and Manner of Payment . The fees imposed herein shall be payable upon application for a Mayor's Permit. SECTION 226. Administrative Provisions . The City 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 the name and address of the owner. Applicability . This Article shall no longer be applied or enforced in barangays where there are existing ordinance dealing on the same subject matter. The Barangay Ordinance imposing such fees shall be the one to be enforced, provided, that the subject barangay ordinance shall have been reviewed by this Sangguniang Panlungsod and found not to be ultra vires ; not contrary to existing laws; or not in contravention with the requisites of a valid ordinance. ARTICLE 41 Special Mayor's Permit SECTION 227. Imposition of Fee . The following Regulatory Fees shall be collected for each day from any person except those specifically exempted by law which shall conduct any special activity and/or event within the jurisdiction of this City: (a) Special Sale (midnight madness)/Bazaar/Tiangge P200.00/day (b) Movie Premiere/Advance Screening/Film Festival and others 500.00/day (b) n Fashion Show 500.00/day (c) Fireworks display 3,000.00/day (d) Painting and Art exhibitions 500.00/day (e) House-to-house Promotional Sales 500.00/day (f) Flower shows 200.00/day (g) Car Shows and other similar Shows 500.00/day (g) n Bingo Social, Raffle 500.00/day (h) Pop/Rock Concerts or other similar concerts 500.00/day (i) Boxing Tournament 500.00/day (j) Product Sampling/Launching 500.00/day SECTION 228. Exemption . Only fund-raising activities sponsored by the Barangay Council (Sangguniang Barangay) are exempted from securing permit from any national or local office or agency in accordance with Section 391, paragraph 11 of RA 7160 and Article 101, paragraph 11 of its implementing rules and regulations. acADIT SECTION 229. Time of Payment . The Regulatory Fee referred herein shall be paid to the City Treasurer before the issuance of Special Permit to conduct any such special activity and/or event mentioned herein. SECTION 230. Permit to Hold Benefits . Religious, civic, social and/or sports organizations, clubs, associations, federations or fraternities desiring to hold benefit shows, balls, programs, exhibitions, contest, bingo socials, and other kinds of fund-raising activities may be issued a Special Mayor's Permit free of charge provided that: (a) the said organization is duly registered with the Office of the Mayor; (b) the proceeds of which shall ensure or benefit the welfare organization or intended for purposes that will redound to the welfare of the general public; (c) it shall not in any manner violate any existing ordinances, rules and regulations, especially those on traffic and pedestrian hazards. SECTION 231. Administrative Provision . Any person, whether, natural or juridical, desiring to engage in any special activities and/or events on a specified or limited period of time in a particular location within the jurisdiction of the City of San Jose del Monte, shall first submit a written application to the City Mayor for the corresponding Special Permit before engaging in any such special activities and/or events. For the purpose, a written application in a prescribed form shall indicate the name and address of the applicant, the description of the activity, the time and date/s and the particular place or places where the same will be conducted and such other pertinent information and data as may be required. ARTICLE 42 Special Permit for Vendors on Declared Vending Areas/Sites SECTION 232. Imposition of Fee . All interested persons must file their applications to the Business Permits and Licensing Unit under the Office of the Mayor and must pay to the City Treasurer the corresponding application fee of Fifty Pesos (P50.00). Only the City residents of legal age and who are Filipino Citizens shall be authorized to vend/sell their merchandise in the declared temporary vending sites. In addition to the regular mayor's permit fee and city tax, the following fees shall be charged: Temporary Contract of Lease Fee 1. Hawker's vending Fee P20.00 per sqm/day 2. Market Stall 500.00 per sqm/month 3. Transfer of Rights to occupy a) Market Stall 300.00 b) Hawkers Stall 200.00 SECTION 233. Administrative Provisions . (a) Vending Areas/Sites . With the concurrence of the Sangguniang Panglungsod, the City Mayor shall declare the temporary vending areas/sites where perishable and non-perishable goods or merchandise may be sold. (b) Collection of Vending Fee . The City Treasurer is hereby authorized to assign or designate a collector for this purpose. The vending fee may be collected daily, weekly or monthly at the agreement of the City Treasurer and the vendor. CHAPTER FIVE Other Fees and Charges ARTICLE 43 Local Civil Registry Related Transactions SECTION 234. Imposition of Fees . There shall be collected the following registry fees and other service charges, viz. : A. For registration of the following: (1) Adoption 3,000.00 (2) Annulment of Marriage 3,000.00 (3) Divorce/Legal Separation 3,000.00 (4) Naturalization 3,000.00 (5) Voluntary Emancipation of Minor 500.00 (6) Court Decision Recognizing or Acknowledging Natural Children or Impugning or Denying Such Recognition 500.00 (7) Judicial Determination of Paternity Affiliation 500.00 (8) Court Decision or Order on the Custody of Minors and Guardianship 100.00 (9) Aliases 500.00 (10) Repatriation or Voluntary Renunciation of Citizenship 500.00 (11) Civil Interdiction 500.00 (12) Declaration or presumptive death of the absent spouse Judicial declaration of absence 500.00 (13) Compulsory recognition of child; voluntary recognition of Illegitimate child 500.00 (14) Appointment of guardian; termination of guardianship 500.00 (15) Judicial determination of filiation 500.00 (16) Judicial determination of the fact of reappearance of Absent spouse; if disputed 500.00 (17) Naturalization certificate; cancellation of naturalization Certificate 500.00 (18) Option to Elect Philippine Citizenship 200.00 (19) Separation or revival of property rights 500.00 (20) Emancipation of minor orphan 500.00 (21) Affidavit of reappearance 500.00 (22) Acquisition and ratification of artificial insemination 500.00 (23) Authorization and ratification to contract marriage 500.00 (24) Partition and distribution of properties of spouses; Child's Presumptive legitimacy 500.00 (25) Marriage settlement and any modification thereof 500.00 (26) Repatriation Document 500.00 (27) Voluntary Emancipation of Minor 500.00 (28) Waiver of Rights; Interests on Absolute Community of Property 500.00 (29) Other similar registerable instruments 500.00 B. Fees for Delayed Registration: (1) Marriage P150.00 (2) Death 150.00 (3) Court Order 150.00 C. For Certified True Copies of Document in the register: (1) Local use P35.00/page (2) Travel Abroad 100.00/page D. Marriage fees: (1) Application for marriage license P150.00 (2) Marriage license fee 100.00 (3) Marriage solemnization fee (a) With License 200.00 (b) Under Art. 34 300.00 E. Burial Fees: (1) Burial Permit Fee P200.00 (2) Fee for exhumation/removal of cadaver 200.00 (3) Transfer of Cadaver 100.00 F. Annotation of Judicial Orders: (1) Clerical error P300.00 (2) Adoption 500.00 (3) Annulment 1,000.00 (4) Others 300.00 G. Imposition of Fees under RA 9048: (1) Correction of Clerical Error P1,000.00 (2) Registration of new name (per RA 9048) Change of First Name 3,000.00 (3) Other fees related to changing of name in accordance with RA 9048: (a) Filing Fee 500.00 (b) Posting Fee 150.00 (c) Certificate of Finality 200.00 (d) Filing Fee for Migrant Petitioner (i) Change of First Name 1,000.00 (ii) Clerical or Typographical Error 500.00 H. Other Fees: (1) Legitimation P300.00 (2) Acknowledgement 300.00 (3) Endorsement 200.00 (4) Out-of-Town Registration 200.00 I. For certified copies of any document in the register: (1) Certified true copy for local use P35.00 (2) Certified true copy for travel abroad 100.00 (3) Certified copy of non-appearance or certificate of no record available: (a) For local use 35.00 (b) For travel abroad 100.00 (4) Certified true copy of court orders on file 100.00 SECTION 235. Exemptions . The fees 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; (b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public or private school; (c) Burial permit of a pauper, per recommendation of the City Social Welfare and Development (CSWD); (d) Issuance of birth certificate, and other certification to senior citizens of this city. DaCTcA SECTION 236. Time of Payment . The fee imposed herein shall be paid to the City Treasurer before the registration of a document or issuance of license or certified copy of a local registry records or documents. SECTION 237. Administrative Provisions . (a) All applicants for marriage license shall secure a certification from the City Population Office of this city, thru its duly authorized representative, stating they are informed and aware of the importance of family planning and have undergone a family planning counseling or seminar. (b) With the exception of Marriage in "Articulo Mortis" (at the point of death), no marriage license shall be issued by the Local Civil Registrar unless the applicant could present the required "certification" mentioned above. (c) No fees shall be collected for the registration of birth or death in the civil registry nor shall penalty or fine be imposed for late registration as provided under Republic Act No. 3753; OP-Proclamation No. 326 dated Feb. 14, 1994 as amended by Proclamation No. 437 dated August 9, 1994 issued by the Office of the President and under an Unnumbered Memorandum from the Office of the Civil Registrar General dated February 16, 1994 and also under DILG MC-94-154 dated September 8, 1994 and the guidelines issued by the Civil Registration General and the DILG. ARTICLE 44 Other Service Fees for Other Offices SECTION 238. Imposition of Fee . There shall be collected a service fee for each clearance, certification and other official documents issued, as follows: A. Police and Court Clearance Fee (1) For employment, scholarship, study grant P50.00 (2) For change of name 100.00 (3) For application for Filipino citizenship 500.00 (4) For firearms permit application 110.00 (5) For abroad 100.00 (6) Other purposes 55.00 B. Assessor's and Treasurer's Annotation and Certification Fee (1) Certified true copy of tax declaration P50.00/copy (2) Annotation of Mortgage or encumbrances (a) Less than P10,000.00 amount of consideration 50.00 (b) P10,000.00 or more 100.00 (3) Transfer fee, per Transfer of Tax Declaration (a) Ordinary Transfer 40.00 (b) Subdivided Property (9 parcels and below) 10.00/parcel/copy (c) Subdivided Property (10 parcels and above) 15.00/parcel/copy (4) Verification fee 30.00/parcel/copy (5) Certification of ownership 50.00 (6) Certified copy of land tax property map 50.00 (7) Inspection of real property with conflicting/adverse claim 100.00 (8) Certification of Tax Payment/Clearance 50.00 (9) Other certification related to assessment/treasury records 50.00 Note: Tax clearance is required prior to the issuance of the above mentioned certifications. C. Zoning and Other Related fees (1) Electronic Copy (CLUP, ZO, EP) (a) Text (Books) P100.00/cd (b) Maps 100.00/cd (2) Certified True Copy (a) Maps 120.00/copy (b) Clearances/Permits Issued 50.00/copy (3) Sale of Publications, Books, etc. (a) Comprehensive Land Use Plan Books to be sold at cost, as certified by GSO (b) Zoning Ordinance (c) Ecological Profile Note: 50% discount for students, under C.(1) and (2). D. Other Service Fees for Other Offices (1) Electronic Services 20.00 (2) Certified True Copies per page 20.00 (3) Certification fee 50.00 (4) Other Clearances 50.00 (5) Hard Copy of Books and Publications Books to be sold at cost, as certified by GSO (6) Electronic Copies (CD, USB and other storage Devices) 100.00 (7) Other related forms 30.00 SECTION 239. Exemption . The fees imposed in this Article shall not be collected for copies furnished to other offices or branches of the government for official business except for copies required by the Court at the request of the litigants, in which case charges shall be made in accordance with the above schedule. cIECaS SECTION 240. Time of Payment . The fee imposed in this Article shall be paid to the City Treasurer at the time of the request, written or otherwise, or before the issuance of a copy of any city record or documents is made. CHAPTER SIX Public Utilities and Facilities Fees and Charges ARTICLE 45 Fee for the Temporary Use of Sidewalks and Alleys SECTION 241. Imposition of Fee . Any person that shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in this city in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule: 1) For construction P100.00/sq.m. per month or fraction thereof 2) Others 150.00/sq.m. per day SECTION 242. Exemption . For wake and other charitable, religious and educational purposes, use and/or occupancy is exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. SECTION 243. Time and Manner of Payment . The fee shall be paid to the City Treasurer upon application of the permit from the Mayor thru the City Engineer. SECTION 244. Administrative Provisions . The period of occupancy and/or use of sidewalks or alleys or portion thereof shall commence from the time the permit is issued and shall terminate upon the completion of the construction works upon cancellation of the permit thereof but shall in no case exceed three (3) months. ARTICLE 46 Charges for Parking SECTION 245. Imposition of Fee . There shall be collected fees for the use of city-owned parking area or designated streets for pay parking in accordance with the following schedule: Vehicle Type Daily Parking Fee Tricycle P5.00 Cars/SUVs/AUVs 10.00 Passenger Jeepneys 20.00 Cargo Trucks/Delivery Vans 50.00 Passenger Bus 50.00 SECTION 246. Time of Payment . The fee imposed herein shall be paid to the City Treasurer or to his authorized representative upon parking thereon. ARTICLE 47 Terminal Fee SECTION 247. Imposition of Fee . There shall be collected a terminal fee for the use of the city-owned and operated "bus and jeepney terminal" in the amount below: Per Entry For buses P20.00 For passenger jeepneys or AUVs 10.00 SECTION 248. Time of Payment . The fee imposed herein shall be paid to the City Treasurer or to his authorized representative upon entering the aforesaid terminal. ARTICLE 48 Towing Fee SECTION 249. Imposition of Fee . There shall be collected a towing fee of Five Hundred Pesos (P500.00) for the first four (4) kilometers and Two Hundred Pesos (P200.00) for every kilometer thereafter for every motor vehicle that breaks down, or is involved in a traffic accident, within this City, if it is towed thru the initiative of the City Government. SECTION 250. Time of Payment . The towing fee shall be paid to the City Treasurer before the impounded vehicle is released to its owner. SECTION 251. Exemption from Towing . Stalled motor vehicles shall not be towed without the consent of its driver/owner/operator, as the case may be in the following situations: SAHITC a. When the stalled vehicle has been pushed beside the shoulder of the road, street, or thoroughfare and does not obstruct traffic. b. When the motor vehicle has been pushed to the side of the road, street, or thoroughfare where vehicular traffic is not affected and a mechanic has already been called to repair the defective engine. c. When the motor vehicle was stalled due to lack of fuel and has been pushed to the side of the road, street or thoroughfare where vehicular traffic is not affected and the purchase of the necessary fuel has already been arranged by the driver/owner. In any of the foregoing situations, only Traffic Violation Receipt (TVR) for stalled or illegally parked motor vehicle may be issued. The said vehicle, however, shall not be allowed to remain in the said situation for more than One (1) hour. SECTION 252. Administrative Provisions . The owner or operator of any motor vehicle that breaks down on any street within this City shall immediately take it away so that it may not cause any public nuisance or traffic hazard. In case it is involved in a traffic accident, the owner or operator shall only take it away after a police officer has conducted the necessary investigation or when the police officer conducting the investigation has given his permission to the owner or operator of said vehicle to take it away. If the owner or operator refuses or fails to take it away within a certain period of time given to him, the PNP thru its authorized representative shall abate the same by towing it to the Police Headquarters and its owner or operator shall pay the corresponding towing fee prescribed herein. ARTICLE 49 Rental of Public Buildings SECTION 253. Imposition of Fees . There shall be collected a rental fee on a daily basis or a fraction thereof for the use of the following buildings: (1) Covered Court P2,000.00/day (2) Conference Hall 2,000.00/day (3) Others 1,000.00/day SECTION 254. Exemption . Public buildings and traditional indigenous family dwellings shall be exempt from payment of building permit fees. As used in this Article, the term "traditional indigenous family dwelling" means a dwelling intended for the use and occupancy by the family of the owner only and constructed of native materials such as bamboo, nipa, logs, or lumber, the total cost of which does not exceed fifteen thousand pesos. (Section 209, National Building Code). ARTICLE 50 City Public Market Fees SECTION 255. Definition . When used in this article: (a) Entry Fee refers to the fee collected by the City Government from lessee of perimeter stalls. (b) Inside Stalls All stalls not covered by the perimeter stalls. (c) Perimeter Stalls These are stalls/booths consisting of border or boundary stalls, with or without a booth, inside the market building designated for the display or sale of commodities, goods or foodstuff. SECTION 256. Imposition of Fees . Daily market rental fees for all perimeters and inside market stalls shall be collected from the occupants of the public market stalls and premises at the following rates: Wet Section 35.00/day Dry Section 50.00/day (2x2 sq.m. unit) SECTION 257. Entry Fee . Entry fee shall be collected from all successful applicants who are awarded with perimeter stalls, in the following amounts: Wet Section P10,000.00 Dry Section P40,000.00 The City Mayor may increase the entry fee at the rate not more than the five (5) year average inflation rate. ARTICLE 51 City Public Cemetery Fees and Charges SECTION 258. Definition . As used in this Article, the following terms shall be understood as follows: (a) "Cemetery" refers to the redeveloped and enhanced City of San Jose del Monte Public Cemetery, a public cemetery owned and operated by the City Government of San Jose del Monte, inclusive of the private or apartment niches, mausoleums and other infrastructure that will be made available in the future such as memorial chapel, crematorium and columbarium or any other cemetery or cemeteries built within the city for the disposal or burial of deceased human beings, by cremation or in a grave, vault, columbarium or other receptacle but does not include a family cemetery or a private cemetery. The management or administration of the Cemetery may also be referred to herein simply as the "Cemetery" for brevity. (b) "Cremation" means the technical process, using heat and flame that reduces human remains to ashes and other residue. "Cremation" shall include the processing, and may include the pulverization of such ashes and other residue. TAcSaC (c) "Crematorium" means a facility or portion of a building in which the remains of deceased human beings are processed by cremation, or a building or furnace where bodies are incinerated. (d) "Interment" generally means burial or the permanent disposition of human remains by inurnment, entombment or ground burial. (e) "Lessee" means any person having a right to the use of a niche, crypt, unit, lot, plot or part thereof, in the columbarium of the Cemetery or the patron or client of burial services. SECTION 259. Categorization of the Deceased Who Will Avail of Cemetery Services . Those who avail of cemetery services are categorized as follows: (a) Category A Regular rates (b) Category B Bona fide residents (c) Category C City Government Official or Employee, Indigent, Senior Citizen, Person with Disabilities SECTION 260. Imposition of Fees . There shall be collected fees and charges for the following: A. BASIC FEES: (1) Burial/Exhumation permit P400.00 (2) Entrance/Transfer permit 500.00 B. NICHES: (1) Apartment-type Niche (5 years lease) (a) Category A P10,000.00 (b) Category B 5,000.00 (c) Category C 3,000.00 (2) Exclusive Lot/Niche Lot Area x P400.00/year (3) Renewal (for 3 years only) 3,500.00 C. CREMATION (If available): (1) Bones (a) Category A P7,000.00 (b) Category B 6,000.00 (c) Category C 4,000.00 (2) Fresh (a) Category A P12,000.00 (b) Category B 10,000.00 (c) Category C 7,000.00 D. COLUMBARIUM (If available): (1) Level 1, 2, 3, and 7, 8, 9 (5 years lease) (a) Category A P2,500.00 (b) Category B 1,200.00 (c) Category C 1,000.00 (2) Level 4, 5, 6 (eye level) (5 years lease) 2,500.00 E. CHAPEL P500.00/day (plus extra charge for additional electrical fixtures) F. STORAGE FEE P200.00/year (for expired contracts' unclaimed bones/ashes) SECTION 261. Time of Payment . All payments shall be made at the Treasury Department. Payments shall only be made annual basis for a term of one (1) year, no long term payment shall be allowed. SECTION 262. Exemptions . Government officials and employees of this City who have rendered for at least five (5) years if regular and active service could be buried/cremated free of charge. SECTION 263. Administrative Provisions . (a) Residency . Deceased bona fide residents of the City of San Jose del Monte may avail of the special privileges accorded to residents by this Ordinance. For this purposes, a resident is one who has been residing for at least one (1) year within the territorial jurisdiction of this City upon showing of sufficient proof. Provided, however, in cases of one of whom is not a resident of the City of San Jose del Monte but wanted to avail of the benefits provided herein, the cemetery, for humanitarian reason, shall extend to such non-resident the same benefits and privileges accorded to a resident but with higher rates on fees and charges. (b) Proof of Residency . Upon presentation of the following pieces of documentation evidence to serve as proof of the residency of the deceased as a resident of the City, the applicant who wishes to avail of the special privileges under Category C must present: LexLib 1. A duly signed Certificate of Residency and Indigency of the deceased, expressly indicating therein the period of time that the said deceased has been a resident, to be secured from the Punong Barangay concerned, and 2. Two (2) valid government issued Identification Cards (IDs) in case of an adult constituent or other documents showing proof of residency of the deceased. (c) Indigent/Underprivileged . An indigent/underprivileged resident is one who fails within the clientele of the City Social Welfare and Development Office and submitting a certification to that effect. An indigent/underprivileged resident of the City belonging to the poorest of the poor who cannot raise the amount needed to avail of the cemetery services may avail of certain concessions upon the discretion of the City Mayor after a definite and confirmation of the financial incapacity of the former. CHAPTER SEVEN Health and Sanitation Fees ARTICLE 52 Sanitation Requirements SECTION 264. Sanitary Permit . No person, natural or juridical, shall establish or operate any kind of business or trade activity in this City without first securing a "sanitary permit" therefore from the City Health Officer including, but not limited to, the following: (1) Water supply systems; water peddling or vending for human consumption; (2) Food establishments for public patronage including foods and drinks in containers and vehicles, and foods sold in the streets; catering services or catering establishments; food vending machines; (3) Public laundry services including commercial laundry such as Laundromat, dry cleaning laundry, linen-supply laundry, diaper supply laundry, and public laundry places such as a community laundry equipment and facilities such as hotels, motels, massage parlors, dormitories, hospitals and other health related institutions and other similar establishments. (4) Public and private schools, including sectarian and non-sectarian schools, seminars or Theological schools, review centers, graduate schools, special schools and schools for persons with disabilities, foreign schools, technical/vocational schools, special training or trade schools, training centers, daycare and child care centers, nursery and kindergarten schools and children's institution. (5) Industrial establishments; manufacturing establishments and similar kinds; (6) Public swimming or bathing places including pools, bathhouses, bathing beaches and other natural bathing areas; (7) Rest areas, bus terminal, bus stop, bus stations and service stations and their premises, establishments operating within their premises, either privately or publicly operated; (8) Camps and picnic grounds intended for public or commercial use including cottages, and recreational places or facilities located therein, operated by individuals, organization, corporations, partnerships, government agencies or other institutions; (9) Day or night clubs, dancing schools/studios, dance halls, discos/discotheques, bars, cabarets, cocktail lounges, karaoke bars, videoke bars, music lounges and other similar establishments; (10) Tonsorial or beauty shops or salons; barber shops; cosmetic salons; hair and hairdressing salons; manicuring and pedicuring salons/shops; tattooing and skin piercing shops; figure slenderizing salons that include figure and slimmer salons, physical fitness salons/clubs, aerobic centers or clubs; slimmer salons or similar establishments including personnel, owners, manager and operators of such establishments and individuals who provide home service of similar trade or occupation; (11) Massage clinics, sauna baths, and other similar establishments; (12) Hotels, motels, or apartments; lodging, boarding or tenement houses; condominiums, pension house, taverns or inns; and other facilities or establishments; (13) Pest control establishments; including pest control applicators, operators or administrators of real estate, public places, buildings, residences, certain means of conveyance; and other similar establishments; CIETDc (14) Public and private sewage systems; excreta collection and disposal systems or projects by any government agency or instrumentality; private firms or corporations and other entities; (15) Refuse collection services, refuse disposal area and facilities, swill collection, junk dealership, private scavenging swine feeding platform and similar kinds; (16) Recycling and collection and/or disposal of junk, old, used or second hand material of any kind including rags, clothing, paper, rubbish, bottles, rubber, plastic iron, brass, copper or other metal, furniture, motor parts, or any other article whose condition renders it particularly useless so as to be classified as junk. (17) Nuisance or offensive trades and occupations; establishments, premises and facilities that are producing, processing, manufacturing, handling, storing, transporting, selling, distributing, using and disposing the following: (a) Fertilizers, pesticides, heavy metals, chemicals, biological agents and pollutants, radioactive materials, food additives, products emitting or ionizing radiation and other products and by-products that my cause harm to public health. (b) Projects, conditions, or activities such as industry, transport infrastructure, food agricultural and other processes that may generate pollutants that are likely to adversely affect public health. (18) Crematories, funeral and embalming establishments; medical and research institutions; public or private burial grounds or cemeteries and similar establishments including embalmers and undertakers; (19) Manufacturer of ice for public consumption; bakeries and similar establishments; (20) Wholesaler, retailer, producer, or manufacturer of any article of commerce; (21) All other similar business establishments or trade undertakings required to secure a Mayor's Permit for its establishment or operation. SECTION 265. Sanitary Permit Fee . There is hereby imposed a uniform sanitary permit fee in the amount of One Hundred Pesos (P100.00) for the above mentioned establishments. ARTICLE 53 Health Certificate Requirements SECTION 266. Health Certificate . No person shall be employed in any of the above mentioned establishments or trade activities without first securing a "health certificate" (EHS Form No. 102-A, B) from the City Health Officer. (1) No person shall be employed in any school without first securing a health certificate (EHS Form No. 102-A, B) from the City Health Officer. (2) No dance instructor/instructress shall be allowed to work in an establishment without a health certificate issued by the City Health Officer. (3) No entertainers, guest relations officer, and other persons with similar occupation shall be allowed to work in an establishment without a health certificate issued by the City Health Officer; (4) No person shall be employed as food handler, Chefs or cooks, in any food establishment without a health certificate issued by the City Health Officer. This includes other persons whose nature of work has something to do with the preparation of food, or foodstuffs, whether cooked or in raw form, that are intended for public consumption, whether employed or self-employed; (5) No personnel of an ice plant directly engaged in the preparation, manufacturing, handling and transporting of ice shall be employed without a health certificate issued by the City Health Officer; (6) No person shall be employed in bakeries, delivery trucks who handle or come in contact with bakery products and materials, without a health certificate issued by the City Health Officer. (7) No person shall engaged in an occupation, or work in any establishment, the nature of which is having a close or direct contact with his customer or patron without first securing a Health Certificate from the City Health Officer or his duly authorized representative, including but not limited to the following: 1. Barbers 2. Beauticians, manicurist/pedicurist 3. Hairstylists 4. Masseuse 5. Masseurs 6. Other similar kinds of occupation SECTION 267. Issuance of Health Certificate . The health certificate shall be issued only after the required physical and medical examination, with immunization if necessary, and after paying the medical and physical examination fee prescribed in this Chapter. HSCcTD ARTICLE 54 City Hospital and Other Medical Service Fees SECTION 268. Imposition of Fee . There shall be collected from any person who is given a medical or physical examination and related medical services thru the facilities rendered by the City Hospital, thru its medical personnel and staff, the following fees: A. Certification for Medical and Physical Examination: (1) For pre-employment P60.00 (2) Annual/Periodic Examination 60.00 (3) Return to Work Medical Examination 50.00 (4) Transfer Examination 50.00 (5) Separation Examination 50.00 (6) Clinical Abstract 50.00 (7) Medico Legal 100.00 (8) OB History 100.00 (9) OR Records 100.00 (10) Sickness Notification 200.00 (11) Disability 50.00 B. Hospital Room and Board Fees: (1) Service ward P80.00/day (2) Private with electric fan 250.00/day (3) Private with Aircon 350.00/day C. Operating Room Fees: (1) Minor Operation (a) Pay ward P1,500.00 (b) Service ward 750.00 (2) Major Operation (a) Pay ward 3,500.00 (b) Service ward 2,500.00 D. Delivery Room: (1) Pay ward P700.00 (2) Service ward 500.00 (3) Incubator 150.00/day (4) NICU 100.00/day (5) Billy light 150.00/day E. Surgical Fee: (1) Appendectomy P6,000.00 (2) Bartholyn Cyst 1,000.00 (3) Breast mass 1,500.00 (4) Caesarian Section 7,000.00 (5) Cholecystectomy 6,000.00 (6) Circumcision 200.00 (7) D & C 1,150.00 (8) Dilatation and Curettage 2,000.00 (9) NSD/BTL 4,000.00 (10) Excision Fee 200.00 (11) Exploratory/Laparotomy 3,000.00 (12) Fistolectomy 3,000.00 (13) Hemorrhoidectomy 2,400.00 (14) Hernioraphy, bilateral 3,500.00 (15) Hysterectomy after CS 8,000.00 (16) Incision and Drainage 600.00 (17) Initial Hernioraphy 4,000.00 (18) NSD/OB 700.00 (19) Recurrent Hemioraphy 6,000.00 (20) Salpingectomy 4,000.00 (21) Salpingo-oophorectomy 4,000.00 (22) TAHBSO 6,000.00 (23) Thoracentesis 6,000.00 (24) Thyroidectomy 4,500.00 (25) Vaginal Hysterectomy 10,000.00 Note: Anesthesiology Fee 40% of Surgical fee F. Surgical Dressing Fee: (1) Minor P200.00 (2) Major 400.00 G. X-ray and ECG Fees (sort based on class) (1) Chest X-ray (adult) P150.00 (2) Cervical AP Lateral 300.00 (3) Thoracic AP Lateral (lungs and body thorax) 300.00 (4) Pelvic AP 150.00 (5) Thigh AP Lateral 300.00 (6) Elbow AP Lateral 300.00 (7) Hand AP Lateral 300.00 (8) Knee AP Lateral 300.00 (9) Leg AP Lateral 300.00 (10) Skull AP Lateral 300.00 (11) Skull Caldwell 300.00 (12) Mastoid 300.00 (13) Chest X-ray (Pedia AP & Lateral) 300.00 (14) Lumbar AP Lateral 300.00 (15) Abdomen 150.00 (16) Forearm AP Lateral 300.00 (17) Wrist AP Lateral 300.00 (18) Knee AP Lateral 300.00 (19) Foot AP Lateral 300.00 (20) Mandible PA/RT/I 300.00 (21) Nasal Bone 300.00 (22) ECG 150.00 H. Ultrasound: (1) Abdomen P500.00 (2) Pelvic 270.00 (3) TVS 400.00 (4) BPS 350.00 (5) HBP 400.00 (6) KUB 380.00 (7) Prostate 270.00 (8) Thyroid 270.00 (9) Breast 270.00 (10) Tran Rectal 400.00 (11) Chest 270.00 (12) Cranial 270.00 I. Laboratory service fee (1) CBC P100.00 (2 Hemoglobin 50.00 (3) Hematocrit 50.00 (4) Blood Typing 150.00 (5) Urinalysis 50.00 (6) Differential Count 50.00 (7) WBC 50.00 (8) CT-BT 60.00 (9) Stool Exam 50.00 (10) Pregnancy Test 150.00 (11) Widal Test 150.00 (12) Malaria test 120.00 (13) Acid Fast stain 100.00 (14) Gram stain 120.00 (15) FBS 150.00 (16) Cholesterol 150.00 (17) Creatinine 120.00 (18) BUN 100.00 (19) Uric Acid 100.00 (20) B1 B2 65.00 (21) Triglycerides 150.00 (22) Sodium 150.00 (23) Potassium 150.00 (24) Cross-matching 270.00 (25) Platelets 100.00 (26) Bleeding time/Clotting Time 100.00 (27) CBC with Platelets 100.00 (28) Chloride 150.00 (29) Fecalysis 50.00 (30) Sputum Examination 100.00 (31) Gram Staining (Vaginal Smear) 120.00 (32) Slit Skin Smear (Leprosy) 120.00 (33) Pap Smear 150.00 J. Oxygen inhalation P200.00/tank K. Dental Service Fee (1) Extraction per tooth (including anesthesia) P50.00 (2) Temporary filling per tooth 80.00 (3) Permanent filling Silicate cement per tooth (a) Composite filling 100.00 (b) Cementation 100.00 (c) Prophylaxis 100.00 (4) Gum treatment (Initial and Second Treatment) 100.00 (5) Dental X-ray 150.00 L. Ambulance Fee (1) Ambulance Fee within Bulacan 500.00 (2) Ambulance Fee within Metro Manila 1,000.00 (3) Ambulance Fee outside Metro Manila depends on actual destination M. Miscellaneous Fee for: (1) Use of electrical outlet P30.00/day (2) OPD Card 20.00 SECTION 269. Exemptions . Residents certified by the City Social Welfare and Development Office (CSWDO) as indigent and upon approval of the City Mayor shall have the privilege of a fifty percent discount (50%) from the payment of any or all fees in the above-mentioned schedule. An indigent is one who belongs to a family whose family income does not exceed P50,000 per year of the poverty line established by NEDA, whichever is higher. Senior citizen shall be entitled to privileges in accordance with R.A. 9994, known as the "Expanded Senior Citizens Act of 2003." CHAPTER EIGHT Environmental Fees ARTICLE 55 Environmental Inspection Fee SECTION 270. Definition . When used in this Article: (a) Environmental Inspection Fee (EIF) refers to the fees imposed for the regulation and monitoring of all kinds of business establishments to ensure compliance with environmental laws, rules and regulations. SECTION 271. Imposition of Fee . There is hereby imposed an environmental clearance fee in this City in an amount prescribed below: (a) Amusement places such as KTV/videoke, golf course operator other similar establishment P500.00 (b) Animal farm/piggery exceeding 25 heads (sow, fattener) 1,000.00 (c) Car wash, laundry services 500.00 (d) Fastfood chains/restaurants 1,000.00 (e) Fuel depot & fuel storage 1,000.00 (f) Funeral services 1,000.00 (g) Garbage contractors/terminal of garbage trucks 1,000.00 (h) Gasoline service & LPG filling stations 500.00 (i) High-rise building 1,000.00 (j) Hotel, motels, apartelles, inns 500.00 (k) Housing development projects such as residential, subdivisions, parks (memorial parks) including condominiums 1,000.00 (l) Junkshops 1,000.00 (m) Laboratories 500.00 (n) Manufacturing industry 1,000.00 (o) Market/talipapa 500.00 (p) Medical clinics with lying in clinic 500.00 (q) Private hospitals 1,000.00 (r) Retailer of LPG 200.00 (s) Sanitary waste landfills and other waste treatment on disposal site of toxic wastes 1,000.00 (t) Sash factory 1,000.00 (u) Shopping centers/malls 500.00 (v) Substation; cell site 500.00 (w) Terminal/garage of transport/trucking service 500.00 (x) Warehouse 500.00 (y) Welding shop/auto repair with repainting shop, refrigerator with 500.00 (z) repainting shop, furniture shop (aa) Others 200.00 SECTION 272. Time of Payment . The fee imposed herein shall be paid to the City Treasurer. a. Before the issuance of Mayor's Permit being applied for; b. Upon renewal of the same every year thereafter within the first twenty (20) days of January of the ensuing year. SECTION 273. Administrative Provisions . (a) An Environmental Inspection Certificate from the City Environment & Natural Resources Office (CENRO) will be issued upon site validation or inspection of the establishment/industry and a favorable recommendation thereof has been made by the CENRO or any of his authorized representative. (b) An application form duly filled-up by the proponent/applicant or his authorized representative shall be assessed by the CENRO for the purpose of imposing the Environmental Inspection Fee. In case of authorized representatives, a written authorization shall accompany the application. (c) Assessment of fees based on Section 248 of this Article shall be made by the CENRO. Thereafter, an Order of Payment will be issued. Payments shall be made to the City Treasurer's Office. (d) The CENRO shall monitor once every quarter if the establishment/industry complies with the environmental laws, rules and regulations. ARTICLE 56 Solid Waste Management Fee SECTION 274. Definitions . When used in this Article: (a) Solid Waste shall refer to all discarded household, commercial waste, non-hazardous institutional and industrial waste, street sweepings, agricultural waste and other non-hazardous/non-toxic solid waste. IASTDE (b) Industrial waste means any liquid, gaseous or solid matter, or other waste substance or a combination thereof resulting from any process of industry, manufacturing trade or business from the development, processing or recovery of any natural resources. (c) Other waste means garbage, refuse, wood residue, sand lime, cinder, ashes, offal, night-oil tar, dye stuffs, acids, chemicals, and other substances not sewage or industrial waste which may cause or tend to cause pollution or contribute to the pollution of the waters and/or atmospheric air of the place pursuant to RA No. 3931 (An Act Creating the National Water and Air Pollution Control Commission). (d) Solid Waste Management (SWM) refers to the practices associated with the control of generation, storage, collection, transfer and transport, processing and disposal of solid waste in a manner that is in accord with the best principles of public health, economics, engineering, conservation, aesthetic and other environmental consideration that is also responsive to the public needs. (e) Solid Waste Management Fees (SWMF) refers to the fees impose by the local government unit concerned in an amount sufficient to pay the costs of preparing, adopting and implementing a solid waste management plan pursuant to RA No. 9003 (Ecological Solid Waste Management Act of 2000). SECTION 275. Imposition of Fee . There shall be collected a Solid Waste Management Fee (SWMF) of Two Thousand Pesos (P2,000.00) per truck load of 3 tons from every owner or operator of commercial, industrial or other types of business establishments a Solid Waste Management Fee which shall be paid to the City Treasurer in advance through prepaid tickets, in accordance with the types of solid waste and amount/volume of waste as determined by the City Environment and Natural Resources Office. SECTION 276. Time of Payment . The fees herein imposed shall be paid to the City Treasury before any transaction/activity relative to the aforequoted subject matter can be lawfully pursued in the City. SECTION 277. Administrative Provisions . (a) An application form duly filled-up by the proponent/applicant or his authorized representative shall be assessed by the CENRO for the purpose of imposing the Solid Waste Management Fee. In case of authorized representatives, a written authorization shall accompany the application. (b) Assessment of fees shall be made by the CENRO based on the accomplished form submitted by the applicant/proponent. Afterwhich, the volume of solid waste shall be determined by the CENRO based on the Waste Characterization Process (WCP) done prior to the application. Thereafter, an Order of Payment will be issued. Payments shall be made to the City Treasurer's Office. (c) Prepaid tickets for the purpose of imposing the SWM fees shall be issued by the CENRO upon payment to the City Treasurer. (d) The CENRO shall monitor once a month the said business establishments to monitor if the volume of the solid waste generated tallies with the one declared during application. (e) Additional guidelines shall be formulated by the CENRO for the proper implementation of this Article. ARTICLE 57 Environmental Polluter's Hazard Fee SECTION 278. Definition . (a) Environmental Polluter's Hazard Fee (EPHF) refers to the fees imposed in order to control or abate pollution caused by identified pollution sources at levels within the pollution control standards established by the City (R.A. 8749 Philippine Clean Air Act); (RA No. 3931 An Act Creating the National Water and Air Pollution Control Commission); (RA 9003 Ecological Solid Waste Management Act of 2000); (RA 9275 Philippine Clean Water Act of 2004). SECTION 279. Imposition of Fee . The city shall impose an annual Environmental Polluter's Hazard Fee (EPHF) for all environmentally critical projects enumerated hereunder: (Note: Projects need ECC based on DENR guidelines) (a) Heavy Industries P5,000.00 per annum (b) Petrochemical/Oil Depot P5,000.00 per annum (c) Major Infrastructure Projects P5,000.00 per annum (d) Real Estate Projects P5,000.00 per annum (e) Industrial Estate Projects P5,000.00 per annum (f) Large Commercial Buildings P5,000.00 per annum (g) All Waste Disposal Facilities 10% of the cost of tipping fee SECTION 280. Time of Payment . (a) For items (a) to (f) of Section 279, the fee imposed herein shall be paid to the City Treasurer: a. Before the issuance of Mayor's Permit being applied for; b. Upon renewal of the same every year thereafter within the first twenty (20) days of January of the ensuing year. AECIaD (b) For item (g) of Section 279, the payment of fee imposed herein shall be paid on or before the 20th of the following month. For purpose of computing the EHPF, the company will submit a Summary Report to the City Environment and Natural Resources Office (CENRO) of all wastes delivered to the Waste Disposal Facility (WDF) before the 10th of the following month. The CENRO shall issue the order of payment to the waste disposal facility, to be submitted to the City Treasurer upon payment. SECTION 281. Administrative Provision . (a) Utilization of the Environmental Polluter's Hazard Fee (EPHF) . Not less than 20% of the fees collected under Section 279 shall be set aside as a trust fund to support projects/programs/activities aimed to control or abate pollution such as, but not limited to, pollution control/abatement preparedness programs including training, purchasing equipment, supplies and medicines, for post-disaster activities caused by pollution, and for the payment of damages as provided by law. The Solid Waste Management Board (SWMB) shall monitor and evaluate the use and disbursement of the fund based in accordance with existing auditing and accounting guidelines on public funds, local government code and other applicable laws. (b) The unexpended amount of the EPHF shall remain to the special trust fund within the next five (5) years. Any such amount not fully utilized after five (5) years shall revert back to the general fund. ARTICLE 58 Mines and Mining Operation Fees SECTION 282. Definition . The definition of terms as defined under Section 3B.01, Article B, Chapter III, City Ordinance No. C-002, s. 2001 are hereby re-stated. When used in the Article, the term: (a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. (c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate. SECTION 283. Ownership of Mineral Resources . Mineral resources are owned by the state and the exploration, development, utilization, and processing thereof shall be under its full control and supervision. SECTION 284. Scope of Application . This Article shall govern the exploration, development, utilization, and processing of all quarry resources. Subject to any existing rights or reservations and prior arrangements of all parties, all quarry resources in public or private lands shall be open to mining/quarry permit application. SECTION 285. Areas Closed to Mining/Quarrying Application . The following areas are hereby closed for mining/quarrying application: (a) Near or under public or private building, cemeteries, archeological and historical sites, bridges, highways, roads, reservoir, or other infrastructure project and public value crops; (b) Areas expressly prohibited by law; and (c) Old growth or virgin forest, mossy forest, protected watershed, forest reserves, wilderness areas, mangrove forest, national parks, greenbelts, game refuge, bird sanctuaries as defined by law and areas expressly prohibited under the National Integrated Protected Areas System (NIPAS) under R.A. 7586, and DENR DAO No. 25, s. 1992. SECTION 286. Imposition of Fees . There shall be collected the following fees on individual, partnership or corporation for the exploration of mining/quarry resources: (1) For registration of mini-instrument and documents (a) Per Special Power of Attorney P100.00 (b) Transfer of Other Assignments 100.00 (c) All Other Instrument affecting Mining Rights 100.00 (d) Additional per PD 1856 10.00 (2) For application of quarry permit and renewal (a) Filing Fee 100.00 per hectare or fraction hereof (b) Verification Fee 3,000.00 (c) Additional per PD 1856 10.00 (3) For filing of application of approval of assignments, operating agreement and service (a) Contract 100.00 (b) Additional per PD 1856 as amended 10.00 (4) For commercial, foreshore, and gratuitous permit application (a) Filing fee 200.00 (b) Verification fee 1,000.00 (c) Additional per PD 1856 as amended 10.00 (5) For application of small-scale mining (a) Mineral commodities excluding gold falling under gold panning or sluicing and guano a. Filing fee 50.00 b. Application fee 100.00 per hectare or fraction thereof c. Projection fee 50.00 d. Verification fee 3,000.00 e. Additional per PD 1856 as amended 10.00 (b) Guano a. Filing fee 50.00 b. Application fee 100.00 per hectare or fraction thereof c. Projection fee 50.00 d. Verification fee 3,000.00 e. Additional per PD 1856 as amended 10.00 (6) Letter request for certification 20.00 SECTION 287. Administrative Provisions . The administrative provisions as enumerated under Section 3B.05, Article B, Chapter III, City Ordinance No. C-002 are hereby restated. IASEca ARTICLE 59 Other Environmental Related Fees SECTION 288. Imposition of Tree Cutting Clearance Fee . There is hereby imposed a tree cutting clearance fee of P300.00 per tree for every tree cutting permit application pursuant to DENR Rules and Regulations. SECTION 289. Time of Payment . The fee imposed herein shall be paid to the City Treasurer prior to the issuance of the Tree Cutting Clearance. SECTION 290. Administrative Provision . Additional guidelines shall be formulated by the CENRO for the proper implementation of this Article. CHAPTER NINE General Administrative and Penal Provisions ARTICLE 60 Collection and Accounting of City Revenues SECTION 291. Collection . The collection of City taxes, fees, charges, surcharges, interest and penalties accruing to this City shall be the responsibility of the City Treasurer or his duly authorized representatives and in no case shall it be delegated to any other non-accountable persons. Unless otherwise specifically provided in this Code, or under existing laws or decrees, the City Treasurer is authorized, subject to the approval of the City Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges imposed herein. SECTION 292. Surcharge and Interest for Late Payment . Except as expressly provided herein, failure to pay the tax imposed in this Article within the time required shall subject the taxpayer to a surcharge of "twenty-five percent" (25%) of the amount due and an interest of two percent (2%) per month of the unpaid taxes including surcharges until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. Such surcharge to be paid at the time and in the same manner as the original tax due. SECTION 293. Issuance of Receipts . It shall be the duty of the City Treasurer or his authorized representative to issue the necessary receipt to the person paying the tax, fee or charge, indicating therein the date, amount, name of the person paying and amount for which it is paid. In acknowledging payment of local taxes, fees and charges, it shall be the duty of the City Treasurer or his deputies to indicate on the official receipt issued for the purpose, the number of the corresponding local tax ordinance. SECTION 294. Record of Tax Payers . It shall be the duty of the City Treasurer to keep the records, alphabetically arranged and open to the public inspection, the name of all persons paying City Taxes, fees and charges, as far as practicable. He shall establish and keep current the appropriate tax roll, each kind of tax, fee or charge provided in this Code. SECTION 295. Examination of Books of Accounts . For effective enforcement and collection of taxes, fees and charges provided in this Code, the City Treasurer shall by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of any person doing business within the jurisdictional limits of this City, subject to local taxes, to verify, assess and collect the true and correct amount due from the taxpayer concerned. Such examination shall be made during regular business hours, not oftener than once a year for each business establishment. Any examination conducted pursuant to the provisions of this Section shall be made of record in the books of accounts of the tax payer concerned. ScHAIT SECTION 296. Accounting of Collections . Unless otherwise provided in this Code and other existing laws and ordinances, all moneys 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 this City. ARTICLE 61 Civil Remedies for Collection of Revenue SECTION 297. Application of Article . The provisions of this Article and the remedies provided herein may be availed of for the collection of any delinquent local tax, fee, charge, or other revenue. SECTION 298. Local Government's Lien . Local taxes, fees, charges and other revenue constitute 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 the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes fees and charges including related surcharges and interest. SECTION 299. Civil Remedies . The civil remedies for the collection of local taxes, fees, or, and surcharges and interest resulting from delinquency shall be: (a) By administrative action thru distraint of goods, chattels, or effects, and other personal of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or at the discretion of the local government unit concerned. SECTION 300. Distraint of Personal Property . The remedy by distraint shall proceed as follows: (a) Seizure Upon failure of the person owing any local tax, fee, or charge to pay the same at the time required, the local treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien in sufficient quantity to satisfy the tax, fee, or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the local treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amounts of the tax, fee, or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of distrained goods The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be either with the owner or person from whose possession the goods, chattels or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication The officer shall forthwith cause a notification to be exhibited in not less than (3) public and conspicuous places in the territory of the local government unit where the distraint is made, specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the office of the chief executive of the local government unit in which the property is distrained. (d) Release of distrained property upon payment prior to sale If at any time prior to the sale, all the proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. (e) Procedure of sale At the time and place fixed in the notice, the officer conducting the sale sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the local treasurer shall make a report of the proceedings in writing to the local chief executive concerned. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the city or municipal treasurer as chairman, with a representative of the Commission on Audit and the city or municipal assessor as members. (f) Disposition of proceeds The proceeds of the sale shall be applied to satisfy the tax, including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, collected. IaECcH SECTION 301. Levy on Real Property . After the expiration of the time required to pay the tax, fee, or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the provincial, city or municipal treasurer, as the case may be, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the assessor and the Registrar of Deeds concerned where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the provincial, city or municipal treasurer, as the case may be, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sanggunian concerned. SECTION 302. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, any local treasurer who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. SECTION 303. Advertisement and Sale . Within thirty (30) days after levy, the local treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the municipal building or city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the province, city or municipality where the property is located. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the provincial, city or municipal building, or on the property to be sold, or at any other place as determined by the local treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the local treasurer or his deputy shall make a report of the sale to the Sanggunian concerned, and which shall form part of his records. After consultation with the Sanggunian, the local treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests, or penalties: Provided, however, That any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The local treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Article, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. SECTION 304. Redemption of Property Sold . Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the local treasurer of the total amount of taxes, fees, or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the provincial, city or municipal treasurer or his deputy. The provincial, city or municipal treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees, or charges, related surcharges, interests, and penalties. The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SDIaHE SECTION 305. Final Deed to Purchaser . In case the taxpayer fails to redeem the property as provided herein, the local treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 306. Purchase of Property by the Local Government Units for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the local treasurer conducting the sale shall purchase the property in behalf of the local government unit concerned to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the local government unit concerned without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the local treasurer the full amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested of the local government unit concerned. SECTION 307. Resale of Real Estate Taken for Taxes, Fees, or Charges . The Sanggunian may, by ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding section at public auction. The proceeds of the sale shall accrue to the general fund. SECTION 308. Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action . The local government unit concerned may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the local treasurer within the period prescribed in Section 194 of the Local Government Code. SECTION 309. Further Distraint or Levy . The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 310 Personal Property Exempt from Distraint or Levy . The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: (a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; (b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; (c) His necessary clothing, and that of all his family; (d) Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten thousand pesos (Php10,000.00); (e) Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; (f) The professional libraries of doctors, engineers, lawyers and judges; (g) One fishing boat and net, not exceeding the total value of Ten thousand pesos (Php10,000.00), by the lawful use of which a fisherman earns his livelihood; and (h) Any material or article forming part of a house or improvement of any real property. SECTION 311. Periods of Assessment and Collection . (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees or charges, whether administrative or judicial, shall be instituted after the expiration of such period. (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. Local taxes, fees, or charges may be collected within five (5) years from the date they became due. No action shall be instituted after the expiration of the said period. The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: (a) The City Treasurer is legally prevented from making the assessment of collection; (b) The taxpayer request for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and (c) The taxpayer is out of the country or otherwise cannot be located. SECTION 312. Protest of Assessment . When the City Treasurer or his duly authorized representative finds that correct taxes, fees or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee, or charge, the amount of deficiency, the surcharges, interests, and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the City Treasurer contesting the assessment; otherwise the assessment shall become final and executory. The City Treasurer shall decide the protest within sixty (60) days from the time of its filing. If the City Treasurer finds the assessment to be wholly or partly correct, he shall have thirty (30) days from the receipt of denial of the protest or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. cDSAEI SECTION 313. Claim for Refund for Tax Credit . No case or no proceeding shall be entertained 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 City Treasurer. No case or proceeding shall be entertained in any Court after the expiration of two (2) years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 314. Question on the Constitutionality or Legality of this Ordinance . Any question on the constitutionality or legality of this Ordinance may be raised on appeal within the 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 the effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided, finally, That within thirty (30) days after receipt of the decision or the lapse of the sixty-day period (60) without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings with a court of competent jurisdiction. SECTION 315. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts . Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under-assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, 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 one (1) nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Article to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties, shall upon conviction, be punished by a fine of not less than Five hundred pesos (P500.00) nor more than Five thousand pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and punishment, at the discretion of the court. SECTION 316. Penalties for Delaying Assessment of Real Property and Assessment Appeals . Any government official who intentionally and deliberately delays the assessment or real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than Five hundred pesos (P500.00), nor more than Five thousand pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and punishment, at the discretion of the court. SECTION 317. Penalties for Failure to Dispose the Delinquent Real Property at Public Auction . The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Article any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to 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 one (1) nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. SECTION 318. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, any local treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. (Section 259 of LGC) ARTICLE 62 General Penal Provisions SECTION 319. Penalty . Any person, natural or juridical, found to have violated any of the provisions of this Code not herein otherwise covered by specific penalty, or of the rules and regulations promulgated under authority of this Code, shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month but not exceeding six (6) months, or both such fie and imprisonment, at the discretion of the court. SIcCTD Payment of a fine or a service of imprisonment as herein provided shall not relieve the offender from the payment of the delinquent tax, fee, or charge imposed under this Code. If the violation is committed by any juridical entity, the President, General Manager, or any person entrusted with the administration thereof at the time of the commission of the violation, shall be held responsible or liable therefor. CHAPTER TEN Final Provisions ARTICLE 63 Separability, Applicability, Repealing and Effectivity Clauses SECTION 320. Separability Clause . If for any reason, any provision, section or part of this Code is declared not valid by a Court of competent jurisdiction or suspended by the Sangguniang Panlalawigan of Bulacan, such judgment shall not affect or impair the remaining provisions, sections, or parts thereof which shall remain or continue to be in full force and effect. SECTION 321. Applicability Clause . All other matters relating to the impositions in this Code shall be governed by pertinent provision of existing laws and other ordinances. SECTION 322. Repealing Clause . All ordinances, rules and regulations, or parts thereof, in conflict with, or inconsistent with any provisions of this Code, are hereby repealed, amended or modified accordingly. SECTION 323. Effectivity . This Code shall take effect upon its approval. n Note from the Publisher: Copied verbatim from the official document. Irregular numerical sequence. n Note from the Publisher: Copied verbatim from the official document. Irregular numerical sequence.