San Juan Municipal Revenue Code of 2002

December 2, 2003 SAN JUAN MUNICIPAL ORDINANCE NO. 047-03 AN ORDINANCE ENACTING THE SAN JUAN MUNICIPAL REVENUE CODE OF 2002 AND FOR OTHER PURPOSES FOREWORD The Sangguniang Bayan of the municipality of San Juan has hereby resolved to approve the ordinance enacting the SAN JUAN MUNICIPAL REVENUE CODE OF 2002 AND FOR OTHER PURPOSES. This ordinance governs the levy, assessment, collection of taxes, fees, charges and other legal impositions within the jurisdiction of this municipality. Some provision of this Code preserved the original text and forming which they are passed, while others have been rewritten in the process of consolidation or simply for the sake of clarity or style. Any enactment shall refer to the chapter or section concerned. A new chapter may be placed where it belongs appropriately. A new section may be added or inserted in the proper Chapter with corresponding decimal number. Whenever reference is made to any portion of this Code, the reference applies to all amendments and additions now or hereafter made. The Provisions of this Code insofar as they bear substantially the same subject matter as Ordinances included in this codification shall be construed as restatements and continuations and not as new enactments. Should the provisions of the different chapters in this Code conflict or contravene with one another, the provisions within each chapter shall prevail insofar as matters in each chapters are concerned. aIAEcD Should the conflict be with different sections, the provisions of the article which is last in the ordinal sequence shall govern. No action or proceeding commenced before this Code takes effect, and no right accrued shall be affected by this Code, and all procedures thereafter taken shall conform to the provisions of this Code insofar as possible. The chapter and section heading do not in any manner affect the scope, meaning or intent of the provisions of this Code. CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1A. 01. Title. This ordinance shall be known as the "San Juan Municipal Revenue Code of 2002". SECTION 1A. 02. Scope. This Code shall govern the levy, assessment, collection of taxes, fees, charges and other legal impositions within the jurisdiction of this municipality. SECTION 1A. 03. Form and Style. Some provision of this Code preserved the original text and forming which they are passed, while others have been rewritten in the process of consolidation or simply for the sake of clarity or style. SECTION 1A. 04. Amendment of New Chapters or Sections. Any enactment shall refer to the chapter or section concerned. A new chapter may be placed where it belongs appropriately. A new section may be added or inserted in the proper Chapter with corresponding decimal number. SECTION 1A. 05. Reference to Code. Whenever reference is made to any portion of this Code, the reference applies to all amendments and additions now or hereafter made. SECTION 1A. 06. Relation of Code to Prior Ordinances. The Provisions of this Code insofar as they bear substantially the same subject matter as Ordinances included in this codification shall be construed as restatements and continuations and not as new enactments. EASCDH SECTION 1A. 07. Conflict Within/Between/Among Chapters or Articles. Should the provisions of the different chapters in this Code conflict or contravene with one another, the provisions within each chapter shall prevail insofar as matters in each chapters are concerned. SECTION 1A. 08. Conflict with Different Sections. Should the conflict be with different sections, the provisions of the article which is last in the ordinal sequence shall govern. SECTION 1A. 09. Existing Rights Action Preceding the Code. No action or proceeding commenced before this Code takes effect, and no right accrued shall be affected by this Code, and all procedures thereafter taken shall conform to the provisions of this Code insofar as possible. The chapter and section heading do not in any manner affect the scope, meaning or intent of the provisions of this Code. TICDSc ARTICLE B Definition and Rules of Construction SECTION 1B. 01. Definitions. When used in this Code, the term: Agricultural Product Includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, 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 such as freezing, drying, salting, smoking or stripping for purposes of preserving or otherwise preparing said products for the market. To be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that have undergone not only simple but even sophisticated processes employing advance technological means in packaging like dressed chicken or ground coffee in plastic bags or styropors or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which are in the cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra and molasses from sugar cane. Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, past time or fun. Amusement Places includes theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance. aDSHCc Business means trade or commercial activity regularly engaged in as means of livelihood or with a view to profit. Banks and Other Financial Institutions include non-bank financial intermediaries, lending investor, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as define under applicable laws or rules and regulations thereunder. Capital signifies the actual estate, whether in money or property owned by an individual or corporations; it is a fund with which it transacts its business, which would be liable to its creditor, and which in case of insolvency passes on to a receiver. Capital Investment is the capital which a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. Charges refer to pecuniary liability, as rents or fees against persons or property. Contractor includes persons, natural or juridical, not subject to professional tax under Article 228 of Rule XXX, of the Implementing Rules and Regulations of R.A. 7160, 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 Code, the term "contractor" includes, but not limited to the following: General Engineering, general building, and specialty contractor as defined under applicable laws: Filling, demolition and salvage works contractor; Proprietor or operator of mine drilling apparatus; Proprietor or operator of dockyards; HIESTA Person engaged in the installation of water system and gas or electric lights, heat or power; Proprietor or operator of smelting plants; Engraving, plating and plastic lamination establishments; Proprietor or operator of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; Proprietor or operator of furniture shops and establishments for surfacing and recutting of lumber and sawmill under contract to saw or cut logs belonging to others; Proprietor or operator of dry-cleaning or dyeing establishments, steam laundries and laundries using washing machines; Proprietor or owner of shops for repair of any kind of mechanical and electrical devices, instruments, apparatus or furniture or shoe repairing by machine or any mechanical contrivance; Proprietor or operator of establishments or lots for parking purposes; Proprietor or operator of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slendering and body building saloons and similar establishments; Photographic studios; Funeral parlors; Proprietor or operator of hotels, motels and lodging houses; Proprietor or operator of arrastre or stevedoring, warehousing or forwarding establishment, master plumbers, smiths and house or sign painters; IaCHTS Printers, bookbinders, lithographers; Publisher except those engaged in the publication or printing of newspaper, magazine, review of 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 agent, private detective or watchman agencies, commercial and immigration brokers and cinematographic film owners, lessors and distributors; Corporation includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion), associations or insurance companies but does not include general professional 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 "foreign resident" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. Countryside and Barangay Business Enterprise refers to any business entity, association or cooperative registered under the provisions of Republic Act Numbered Six Thousand Eight Hundred Ten (R.A. 6810), otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20). 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 profits not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. DISEaC Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties. Franchise is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of the public welfare, security and safety. Gross Sales or Receipts includes the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually 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). Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufacture or partially manufactured products in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material, or manufactured, or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process, combines any such raw materials, manufactured or partially manufactured products with other materials, or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured products in their original condition could not have been put and who in addition, alter 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 not for his own use or consumption. cHAaEC Marginal Farmer or Fisherman refers to individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produce by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. 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, lawnmowers, bulldozers, graders, forklifts, amphibian trucks and cranes if not used on public roads, vehicles which run only on rails or tracks and tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes. Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. 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. Persons means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. Residents refer to natural persons who have their habitual residence in the province, city, or municipality, where they exercise their civil rights and fulfill their civil obligations and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such law, juridical persons are residents of the province, city, or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation. SHTcDE Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. Vessel includes every type of boat, craft or other artificial contrivance used, or capable of being used, as a means of transportation on water. Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight or measure received and/or distributed by the vessel. 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. SECTION 1B. 02. Words and Phrases Not Herein Expressly Defined. Words and Phrases embodied in this Code not herein specifically defined shall have the same definitions as found in R.A. 7160 and its Implementing Rules and Regulations as well as in other applicable laws. SECTION 1B. 03. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions or when applied they 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 and apply to one person or thing. aTcIAS c) 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 Holiday in which case, the same shall be excluded from the computation, and the next business day shall be considered the last day. d) References. All references to Chapters, Articles, Sections are to Chapters, Articles, Sections in this Code unless otherwise specified. e) Conflicting Provisions of Chapters. If the provisions of different chapters conflict another, the provision within each chapter shall prevail insofar as matters in each chapter are concerned or involved therein. f) Conflicting Provisions of Sections. If the provisions of different section in the same chapter conflict with each other, the provision of the section which is last in point of sequence shall prevail. CHAPTER II Municipal Taxes ARTICLE A Real Property Tax GENERAL PROVISIONS SECTION 2A. 01. Scope. This article shall govern the administration, appraisal, assessment, levy and collection of real property tax. SECTION 2A. 02. Fundamental Principle. 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; EaICAD 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 LGU; 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 2A. 03. Definitions. As used in this Article, the term: 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 transportation, handling and installation at the present site. Actual Use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the value of the property. Agricultural Land is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aquacultural activities and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land. Appraisal is the act or process of determining the value of a property as of a specific date for a specific purpose. Assessment is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification and appraisal of properties. Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property. Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to the term "taxable value". CHATEa Commercial Land is land devoted principally to the object of profit and is not classified as agricultural, industrial, mineral, timber or residential land. Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. Improvement is a valuable addition made to a property or an amelioration in its condition, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes, amounting to more than a mere repair or of parts involving capital expenditures and labor and normally requiring a building permit. Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land. Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus, which may or may not be attached, permanently or temporarily to the real property. It includes the physical facilities for production, the installation and appurtenant service facilities, those which are mobile, self-powered or self-propelled and those not permanently attached to the real property which are actually, directly and exclusively used to meet the needs of the particular industry, business or activity and which by nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. Machinery which are of general purpose 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 machines 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. Residential machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvements or those immovable by destination. Mineral Lands are lands which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials. Reassessment is the assigning of new assessed values to property, particularly real estate, as the result of a general, partial or individual re-appraisal of property. Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery become valueless. Remaining Value is the value corresponding to the remaining useful life of the machinery. Replacement of Reproduction Cost is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar materials; and Residential Land is land principally devoted to habituation. APPRAISAL AND ASSESSMENT OF REAL PROPERTY SECTION 2A. 04. Appraisal of Real Property. All real properties in this municipality 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 2A. 05. 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 municipality, or their duly authorized representative, to prepare or cause to be prepared and file with the municipal assessor, a sworn statement declaring the true value of their property or properties, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the municipal assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the municipal assessor once every three (3) years during the period from January first (1st) to June thirtieth (30th) starting this calendar year 1992. EDISTc SECTION 2A. 06. Duty of Person Acquiring Real Property or Making Improvement Thereon. The following are the duties of person or persons acquiring real property in this municipality or making improvements thereon: a) All persons, natural or juridical, or their duly authorized representatives, who acquire at any time a parcel or parcels of land in this municipality, shall file with the municipal 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. The sixty-day period shall commence on the date of execution of the deed of conveyance. b) In the case of houses, buildings or other improvements acquired or newly constructed which will require building permits, property owners or their duly 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: (1) The date of a duly notarized final deed of sale, contract or other deed of conveyance covering the subject property executed between the contracting parties; (2) The date of completion or occupancy of the newly constructed building, house or improvement whichever comes earlier; and 3) The date of completion or occupancy of any expansion, renovation or additional structures or improvements made upon any existing buildings, house or other real property, whichever comes earlier. TAEDcS c) In the case of machinery, the sixty-day period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the municipal assessor and, for this purpose, the municipal assessor may secure certification of the building official or engineer or other appropriate official stationed in this municipality. SECTION 2A. 07. Declaration of Real Property by the Municipal Assessor. When any person, natural or juridical, by whom real property is required to be declared under Section 202 of R.A. 7160, refuses or fails for any reason to make such declaration within the time prescribed, the municipal assessor 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 1. Title Two, of R.A. 7160. Declaration of real property by the Municipal Assessor shall be subject to the following rules: 1) The municipal assessor shall declare only real property previously undeclared for taxation purposes. 2) In the case of real property discovered whose owner or owners are unknown, the municipal assessor shall declare the same in the name of the "Unknown Owner", until such time that a person, natural or juridical, comes forth and files the sworn declaration of property values required herein. 3) No oath shall be required of any declaration made by the municipal assessor. SECTION 2A. 08. Listing of Real Property in the Assessment Rolls. a) There shall be prepared and maintained by the municipal assessor an assessment roll wherein shall be listed all real property, whether taxable or exempt, located within the territorial jurisdiction of this municipality. Real property shall be listed, valued and assessed in the name of the owner or administrator, or anyone having legal interest in the property. TSacCH b) 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 by this Article and the payment of the real property tax with respect to the undivided property. c) The real property of a corporation, partnership or association shall be listed, valued and assessed in the same manner as that of an individual. d) Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease. SECTION 2A. 09. Proof of Exemption of Real Property from Taxation. Every person by or for whom real property is declared, who shall claim exemption for such property under the provisions of Chapter 1, Title Two of R.A. 7160 shall file with the municipal assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by laws, contracts, affidavits, certifications and mortgage deeds and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be exempt, the same shall be dropped from the assessment roll. SECTION 2A. 10. Notification of Transfer of Real Property Ownership. Any person who shall transfer real property ownership to another shall notify the municipal assessor within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. HSTAcI In addition to the notice of transfer, the previous property owner shall likewise surrender to the municipal assessor the tax declaration covering the subject property in order that the same may be cancelled in the assessment records of this municipality. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed sixty-day period, file with the municipal assessor, amended sworn declaration of the true value of the property, or properties he retains in accordance with Section 2A.06 and 2A.07 of this Article. SECTION 2A. 11. Duty of Registrar of Deeds to Apprise the Municipal Assessor of Real Property Listed in the Registry. On or before the thirtieth (30th) of June of every year, the Registrar of Deeds shall prepare and submit to the municipal assessor of this municipality the abstract of his Registry of Property which includes a brief but sufficient description of the real property entered therein, their present owners, and the date of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation or partition, or other forms of alienation involving real properties in this municipality. Before any document of transfer, alienation, or encumbrance of real property may be registered, the Registrar of Deeds shall require the presentation of a certificate or clearance issued by the Municipal Treasurer of this municipality to the effect that all current year and past year basic and additional special education fund, real property tax on transfer of real property ownership, due on the subject property, have been paid in full including interest or penalties due thereon. Failure to provide such certificates shall be a valid cause for the Registrar of Deeds to refuse the registration of the document. In the absence of such certification or tax clearance, the registration is null and void. The Registrar of Deeds and notaries public shall furnish the municipal assessor with copies of all contracts, selling, transferring or otherwise conveying, leasing or mortgaging real property in this municipality registered by, or acknowledged before them, within thirty (30) days from the date of registration or acknowledgement. HAIaEc SECTION 2A. 12. Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to Assessor. a) Any public official or employee who may now or hereafter 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 municipal assessor. Where it is found to be more convenient or efficient, said official may, in lieu of individual copies of the said permits or certificates, furnish the municipal assessor with monthly summaries of issued permits or certificates within the first ten (10) days of the succeeding month. b) Any official referred to in paragraph (a) shall likewise furnish the municipal assessor with copies of the building floor plans 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 define under R.A. 7160 and its implementing rules and regulations or the guidelines issued by DOF. SECTION 2A. 13. Duty of Geodetic Engineers to Furnish Copy of Plans to Assessor. It shall be the duty of all geodetic engineers, public or private, to furnish free of charge to the municipal assessor of this municipality a white or blue print copy of each of all approved original or subdivision plans or maps of surveys executed by them in this municipality within thirty (30) days from receipt of such plans from the Lands Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board, as the case may be. SECTION 2A. 14. Authority of the Municipal Assessor to Take Evidence. For the purpose of obtaining information oil which to base the market value of any real property, the municipal assessor 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 2A. 15. Assessment Levels. a) The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be as follows: CITSAc 1) On Lands: Class Assessment Level Residential 20% Commercial 50% Industrial 50% 2) On Buildings and Other Structure Residential Fair Market Value Over Not Over Assessment Level 175,000.00 0% 175,000.00 300,000.00 10% 300,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% Commercial or Industrial Fair Market Value Over Not Over Assessment Level 300,000.00 30% 300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% 3) On Machineries Class Assessment Level Residential 50% Commercial 80% Industrial 80% 4) On Special Classes: Assessment level for all lands, buildings, machineries and other improvements: Actual Use Assessment Level Cultural 15% Scientific 15% Hospital 15% Local Water District 10% GOCCs engaged in 10% the supply and distribution of Water and/or generation and transmission of electric power (As per Ordinance No. 1, series of 1997) b) Assessment levels in paragraph (a) hereof shall be applied initially during the first general revision of real property assessments to be undertaken pursuant to Article 310 of the IRR-R.A. 1160. acAIES c) Pending the enactment of a schedule of fair market values and the effectivity of the revised new assessment levels, the prevailing schedules of market values and the levels currently used by the municipal assessor shall continue to be applied. SECTION 2A. 16. General Revision of Assessment and Property Classification. The municipal assessor shall undertake a general revision of real property assessment within two (2) years after the effectivity of R.A. 7160 and every three (3) years thereafter. SECTION 2A. 17. Valuation of Real Property. In cases where: a) real property is declared and listed for taxation purposes for the first time; b) there is an on-going general revision of property classification and assessment; c) request is made by the person in whose name the property is declared, the municipal assessor or his duly authorized deputy shall, in accordance with the provision of this Article, make a classification, appraisal and assessment of the 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 case of new improvements substantially increasing the value of said property or of any change in its actual use. IHcSCA SECTION 2A. 18. Date of Effectivity of Assessment or Reassessment. All assessments or reassessments made after the first (1st) day of January of any year shall take effect on the first (1st) day of January of the succeeding year provided, however, that the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great and sudden inflation or deflation of real property values, or the gross illegality of the assessment when made, or to any other abnormal cause, shall be made within ninety (90) days from the date of any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 2A. 19. 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. 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 of receipt of the assessment until such taxes are fully paid. SECTION 2A. 20. Notification of New or Revised Assessment. When real property is assessed for the first time or when existing assessment is increased or decreased, the municipal 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 2A. 21. Appraisal and Assessment of Machinery. a) The fair market value of a brand new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. ESDHCa b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes, plus the 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 in the basis of foreign currency exchange rates as fixed by the Central Bank. SECTION 2A. 22. Depreciation Allowance for Machinery. For purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding five percent (5%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use provided that a remaining value of 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. ASSESSMENT APPEALS SECTION 2A. 23. Municipal 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 municipal 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 Municipal 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 2A. 24. Organization, Powers and Functions of the Municipal Board of Assessment Appeals. a) In the determination and resolution of assessment appeals, the Municipal Board of Assessment Appeals shall be composed of the following: Register of Deeds Chairman Municipal Prosecutor Member Municipal Engineer Member b) The chairman and members of the Municipal 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 municipality to serve as secretary to the said board. d) The chairman and members of the Municipal Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation upon effectivity of this Code. ATCaDE e) Before the assumption of the official functions or before discharging their duties as chairman and members of the Municipal Board of Assessment Appeals, they shall take an oath or affirmation of office in the manner herein set forth: "I, __________________________, after having been appointed to the position of _____________________, in the ______________________ and now assuming my position as ___________________ of the Municipal Board of Assessment Appeals, hereby solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines, and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines; and that I will well and truly hear and determine all matters and issues between taxpayers and municipal assessor submitted for my decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasion. So help me God. ________________ Signature Subscribed and sworn to before me this _____ day of ________________________, A.D. ___________________ at ____________________ Philippines. _______________________ Signature of Officer Administering Oath SECTION 2A. 25. Meetings and Expenses of the Municipal Board of Assessment Appeals. The Municipal 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 the municipality. ADTCaI SECTION 2A. 26. Action by the Municipal Board of Assessment Appeals. a) From the date of receipt of an appeal, the Municipal Board of Assessment Appeals shall, on the basis of substantial evidence or such relevant evidence on record adequately acceptable to support a conclusion, decide such appeal within one hundred twenty (120) days. b) In the exercise of its appellate jurisdiction, the board shall have the power to summon witnesses, administer oaths, conduct ocular inspection, take depositions and issue subpoena and subpoena duces tecum. The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. c) The secretary of the board shall furnish the owner of the property or the person having legal interest therein and the municipal assessor with a copy of the decision of the board. In case the municipal 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 of such fact using the form prescribed for the purpose. 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 R.A. 7160 shall be final and executory. SECTION 2A. 27. Effect of Appeal on the Payment of Real Property Tax. Appeals on assessment of real property made under the provision of this Article shall, in no case, suspend the collection of the corresponding real property taxes on the property involved as assessed by the municipal assessor without prejudice to subsequent adjustment depending upon the final outcome of the appeal. IMPOSITION OF REAL PROPERTY TAX SECTION 2A. 28. Imposition and Rate of Tax. There is hereby levied and collected an annual ad valorem tax equivalent to one and a half percent (1.5%) of the assessed value of real property used for residential purposes. In case the real property is used for non-residential purposes, the ad valorem tax shall be two percent (2%) of its assessed value. (As per Ordinance No. 101, series of 1992) SECTION 2A. 29. Imposition of Additional Levy on Real Property. There is hereby levied an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). DAEIHT SECTION 2A. 31. Imposition of Additional Ad Valorem Tax on Idle Lands. 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. (As per Ordinance 46, series of 2002) SECTION 2A. 32. Exemptions. Pursuant to Section 234 of R.A. 7160, 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 thereof has been granted, for consideration or otherwise, to a taxable person; b) Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly and exclusively used for religious, charitable or educational purposes; c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; d) All real properties owned by duly registered cooperatives as provided for under R.A. 6938; and, e) Machinery and equipment used for pollution control and environmental protection. Except as provided under R.A. 7160 and its implementing rules and regulations, any exemption from payment of real property tax previously granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations (GOCCs) are hereby withdrawn. SPECIAL LEVIES ON REAL PROPERTY SECTION 2A. 33. Coverage of Idle Lands. For purposes of real property taxation, "idle lands" shall include the following: ITADaE a) Lands, regardless of classification, with more than one thousand (1,000) square meters in area but one-half (1/2) of which remains unutilized or unimproved by the owner of the property or person having legal interest therein. b) Regardless of land area, this Section shall likewise apply to residential lots in subdivision duly approved by proper authorities, the ownership of which has been transferred to individual owners who shall be liable for the additional tax. Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered part of the subdivisions, and shall be subject to the additional tax payable by the subdivision owner or operator. SECTION 2A. 34. Idle Lands Exempt from Tax. Exempted from the additional levy imposed in this Article are idle lands which by reason of force majeure , civil disturbance, natural calamity or any cause or circumstances, the owner or person having legal interest therein is physically or legally prevented from improving, utilizing or cultivating the same. SECTION 2A. 35. Listing of Idle Lands by the Assessor. The Municipal Assessor shall make and keep an updated record of all idle lands located in this municipality. For purposes of collection, the Municipal Assessor shall furnish a copy thereof to the Municipal 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 2A. 36. Imposition of Special Levy. A separate tax ordinance imposing a special levy on lands benefited by public works project or improvement funded by the Municipal government shall be enacted by the Sangguniang Bayan for that purposes. SECTION 2A. 37. Rules and Regulations. 1) The tax ordinance imposing a special levy shall not exceed sixty percent (60%) of the actual cost of the projects and improvements, including the costs of acquiring land and such other real property in connection therewith and provided further that the special levy shall not apply to lands exempt from the basic real property tax and the remainder of the land portions of which have been donated to the Municipal Government for the construction of such projects or improvements. SEcADa 2) The tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent and location of the public works projects or improvements to be undertaken, state the estimated cost thereof, specify the 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 Bayan may establish a uniform percentage of all lands subject to the payment of special levy for the entire district, or it may fix different rates for different parts, or sections thereof, depending on whether such land is more or less benefited by the proposed work, whichever is more appropriate or applicable. 3) Before the enactment of an ordinance imposing a special levy, the Sangguniang Bayan shall conduct a public hearing thereon and notify in writing the owners of the 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. 4) The special levy shall be apportioned, computed and assessed according to the assessed valuation of the lands affected as shown by books of the municipal assessor, or its current assessed value as fixed by the municipal assessor if the property does not appear on record in his books. Upon the effectivity of the ordinance imposing special levy, the municipal 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. SECTION 2A. 38. Taxpayers Remedies Against Special Levy. Any owner of real property 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 R.A. 7160 and its Implementing Rules and Regulations. SECTION 2A. 39. 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. CcaDHT COLLECTION OF REAL PROPERTY TAX SECTION 2A. 40. Date of Accrual Tax. The real property tax for any year shall accrue on the first 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 2A. 41. Collection of Tax. The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided in this Article or any applicable laws, shall be the responsibility of the municipal treasurer of this municipality. The municipal treasurer may deputize the barangay treasurer to collect all taxes on real property located in the barangay provided, that the barangay treasurer is properly bonded for the purpose and provided further, that the premium on the bond shall be paid by the municipal government. SECTION 2A. 42. Assessor to Furnish the Treasurer with Assessment Rollo. The municipal assessor shall prepare and submit to the municipal treasurer, on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real property have been newly assessed or reassessed and the value of such properties. SECTION 2A. 43. Notice of Time for Collection of Tax. The municipal treasurer shall on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax and the additional tax for special education fund or on any other date to be prescribed by the sanggunian in the case of any other tax levied in 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 municipal hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. SECTION 2A. 44. 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 and the additional tax for the Special Education Fund due thereon without interest in four (4) equal installments to be due and payable on or before the thirty-first (31st) day of March; the second installment, on or before the thirtieth (30th) day of June; the third installment, on or before the thirtieth (30th) day of September; and the last installment on or before the thirty-first (31st) day of December. SHECcT The date for the payment of the special levies shall be as prescribed by the Sangguniang Bayan thru an ordinance enacted for that purpose. Payments of real property taxes shall first be applied to prior years delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 2A. 45. Tax Discount for Advanced and Prompt Payment. If the basic real property tax and the additional tax accruing to special education fund are paid on time or in advance in accordance with the prescribed schedule of payment as provided herein, the taxpayer shall be granted a tax discount as follows: a) Ten percent (10%) discount for prompt payment, and b) Fifteen percent (15%) discount for advanced payment For this purpose, non-payment of at least 1 quarter due of the basic real property tax and the additional tax accruing to the special education fund of any taxpayer concern within the period of January 1st to March 31st of any given taxable period shall be construed as a waiver on the part of the taxpayer to avail the privilege of paying in installments as provided under SECTION 2A. 43 of this Article. To avail of prompt payment discount under section 2A.44 (a), payment of the basic real property and the additional Special Educational Fund and other special levies authorized under this code shall be made prior to quarterly payment schedule under SECTION 2A.43 of this article. To avail of advanced payment discount under 2A.44 (b), payment of the basic real property and the additional Special Educational Fund and other special levies authorized under this code shall be made prior to the ensuring taxable year. SECTION 2A. 46. Payment Under Protest. a) No protest shall be entertained unless the taxpayer first pays the tax in full. 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 the payment of the tax to the municipal treasurer who shall decide the protest within sixty (60) days from receipt thereof. HSCATc b) The tax paid under protest shall be held in trust by the municipal treasurer concerned. Fifty percent (50%) of the tax paid under protest shall, however, be distributed in accordance with the provisions of this Article on the distribution of proceeds. c) In the event that the protest is finally decided in favor of the taxpayer, the amount of the tax protested shall be refunded to the protestant, or tax applied as credit against his existing or future tax liability. d) In the event that the protest is denied or upon the lapse of the sixty-day period prescribed in paragraph (a) hereof, the taxpayer may avail of the remedies provided in Sections 2A. 23 to 2A.26 of this Article. SECTION 2A. 47. Repayment of Excessive Collections. When an assessment of basic real property tax, or any other tax levied in this Article is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the municipal treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The municipal treasurer shall decide the claim for tax refund or credit within sixty (60) days from the receipt hereof. In case the claim for tax refund or credit is denied, the taxpayer may avail of the remedies as provided in this Article. SECTION 2A. 48. Notice of Delinquency in the Payment of Real Property Tax. a) When the real property tax or any other tax imposed in this Article become delinquent, the municipal treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the municipal hall and in a publicly accessible and conspicuous place in each barangay of this municipality. The notice of delinquency shall be published once a week for two (2) consecutive weeks in a newspaper of general circulation in the municipality. b) The 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 any time before the distraint of personal property, payment of the tax with surcharges, interest and penalties may be made in accordance with the provisions in this Article, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially pursuant to the provisions of this Code, 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. DcSACE SECTION 2A. 49. Interest on Unpaid Real Property Tax. Failure to pay the basic real property tax or any other tax levied in this Article upon the expiration of the periods prescribed herein or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month in the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid provided, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2A. 50. 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 municipality may avail of remedies by administrative or judicial action. The administrative remedies which are summary in nature are: a) Levy on real property; and b) Sale of real property at public auction The judicial remedy is availed in the court of appropriate jurisdiction. These remedies are cumulative, simultaneous and unconditional, that is, any or all of the remedies or combination thereof may be resorted to and the use or non-use of one remedy shall not be a bar against the institution of the other formal demand for the payment of the delinquent taxes and penalties due is not a pre-requisite to such remedies. The notice of delinquency required herein shall be sufficient for the purpose. SECTION 2A. 51. Local Government Lien. The basic real property tax and any other tax levied under this Article constitute a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. SECTION 2A. 52. 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 on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. Levy on real property shall be made in the manner set forth. a) The municipal 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 therein, the description of the property, the amount of the tax due and the interest thereon. ACTIHa b) The warrant shall be mailed to or served upon the delinquent real property owner or person having legal interest therein. In case he is out of the country or can not be located, to the occupant or administrator of the subject property. c) Written notice of levy with attached warrant shall be mailed to or served upon the assessor and the registrar of deeds of this municipality. d) The assessor and the registrar of deeds shall annotate the levy on the tax declaration and the certificate of title, respectively. e) The levying officer shall submit a written report on the levy to the Sangguniang Bayan within ten (10) days after receipt of the warrant by the property owner or person having legal interest in the property. SECTION 2A. 53. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the municipal 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 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 2A. 54. Advertisement and Sale. Within thirty (30) days after service of the warrant of levy, the municipal treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the municipal building, and in a conspicuous and publicly accessible place in the barangay where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the municipality. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the place and date of sale, the name of 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 at the main entrance of the municipal building, or on the property to be sold, or at any other place as specified in the notice of sale. HaECDI Within thirty (30) days after the sale, the municipal treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. The municipal 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, interest due thereon, the expenses of the sale and a brief description of the proceedings provided 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 the person having legal interest therein. The municipal treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection through the remedies provided for in this Article including the expenses of advertisement and sale. SECTION 2A. 55. Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the municipal treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of sale to the date of redemption. Such payment shall be entitled to a certificate of redemption which shall be issued by the municipal treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or the person having legal interest therein who shall be entitled to the income and other fruits thereof. The municipal treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of not more than two percent (2%) per month. Thereafter the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 2A. 56. Final Deed to Purchaser. In case the owner or the person having legal interest therein fails to redeem the delinquent property as provided herein, the municipal treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due therein and expenses of sale. The sale shall briefly state the proceedings upon which the validity of the sale rests. aATESD SECTION 2A. 57. 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 real property tax and the related interest and costs of the sale, the municipal treasurer conducting the sale shall purchase the property in behalf of the municipality 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, upon registration with his office of any such declaration of forfeiture, to transfer the title of the forfeited property to the municipality without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or his representative, may redeem the property by paying to the municipal treasurer the full amount of the real property tax and the related interest and costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on this municipality. SECTION 2A. 58. Resale of Real Estate Taken for Taxes, Fees or Charges . The sanggunian may, by a duly approved ordinance, 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 of the municipality. SECTION 2A. 59. Further Distraint or Levy. Levy may be repeated if necessary on the same property subject to tax until the full amount due, including all expenses, is collected. SECTION 2A. 60. Collection of Real Property Tax Through the Court. The delinquent basic real property tax or any other tax levied under this Article shall constitute a lawful indebtedness of the taxpayer to the municipality. Collection of such indebtedness can be enforced thru civil action in any court of competent jurisdiction, as follows: a) The municipal treasurer shall furnish the municipal attorney or legal officer a certified statement of delinquency who, within fifteen (15) days after the receipt, shall file the civil action in the name of the municipality in the proper court of jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interest and costs. Thus, where the delinquent tax due does not exceed Four Hundred Thousand (P400,000.00) Pesos, the competent court is the Metropolitan Trial Court (MeTC), and where the amount due is in excess of Four Hundred Thousand (P400,000.00) Pesos, the proper court is the Regional Trial Court (RTC) subject to the provisions of the Rules of Court. aCTcDS b) Where cognizable in an inferior court, the action must be filed in the municipality where the delinquent property is located. Where the regional trial court has jurisdiction, the plaintiff municipality shall file the complaint in the said court. c) In both cases, that is, where the claim is either cognizable by an inferior court or by the regional trial court, the municipal treasurer shall furnish the municipal attorney or municipal legal officer concerned the exact address of the defendant where he may be served with summons. SECTION 2A. 61. Action Assailing Validity of Tax Sale. a) 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 institution of the action. The amount deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails. b) No court shall declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired. SECTION 2A. 62. 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 municipal 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. SECTION 2A. 63. Certification of Municipal Treasurer on Delinquencies Remaining Uncollectible. The municipal 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 such documents to the Sangguniang Bayan on or before December thirty-first (31st) of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided in this Article. aHSCcE SECTION 2A. 64. 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 municipal treasurer is legally prevented from collecting taxes; b) The owner of the property or the person having legal interest therein requests for reinvestigation and executes 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. DISPOSITION OF PROCEEDS SECTION 2A. 65. Distribution of Proceeds. a) The proceeds of the basic real property tax, including interest thereon, and proceeds from use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest collected by the municipal treasurer shall be distributed as follows: 1. Seventy percent (70%) shall accrue to the general fund of this municipality; and 2. Thirty percent (30%) shall be distributed among the component barangays of the municipality where the property is located in the following manner: 2.1 Fifty percent (50%) shall accrue to the barangay where the property is located; and TaCDcE 2.2 Fifty percent (50%) shall accrue equally to all component barangays of the municipality. b) The share of each 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 2A. 66. Application of Proceeds of the Additional One Percent (1%) Special Education Fund Tax. a) The proceeds of the additional one percent (1%) real property tax accruing to special education fund shall be automatically released to the local school boards. b) Said proceeds shall be allocated as determined and approved by the local school board concerned only for the following purposes: 1. operation and maintenance of public schools; 2. construction and repair of school buildings, facilities and equipment; 3. education research; 4. purchase of books and periodicals; and 5. sports development 6. and others as provided for by law or ordinance. SECTION 2A. 67. Proceeds of the Tax on Idle Lands. The collection of additional real property tax on idle lands shall accrue exclusively to the general fund of this municipality. Accordingly, the proceeds of this tax shall be treated in the income account as revenue from taxation. SECTION 2A. 68. Proceeds of the Special Levy. The proceeds of the special levy on lands benefited by public works, projects and other improvements shall accrue to the general fund of this municipality which financed such public works, projects or other improvements. Accordingly, all income derived from this special levy shall be treated in the income account as revenue from taxation. cDCaTH SPECIAL PROVISIONS SECTION 2A. 69. General Assessment Revision; Expenses Incident Thereto. a) The Sangguniang Bayan of this municipality shall provide the necessary appropriation to defray the expenses incident to the general revision of real property assessment. b) The barangays may be required by the sanggunian of the municipality to share in the expenses to be incurred for the conduct of a general revision of real property assessments. SECTION 2A. 70. Condonation or Reduction of Real Property Tax and Interest. In cases of calamity in this municipality, the Sangguniang Bayan, by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Coordinating Council of this municipality, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years affected by calamity. SECTION 2A. 71. Duty of Registrar of Deeds and Notaries Public to Assist the Municipal Assessor. It shall be the duty of the registrar of deeds and notaries public to furnish the municipal assessor with copies of all contracts selling, transferring or otherwise conveying, leasing or mortgaging real property received by, or acknowledged before them. SECTION 2A. 72. Duty of Insurance Companies to Furnish Information to Municipal Assessor. Insurance companies are hereby required to furnish the municipal 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. SECTION 2A. 73. Fees in Court Actions. All court actions, criminal or civil, instituted at the instance of the municipal treasurer under the provisions of this Article shall be exempted from the payment of court and sheriff's fees. SECTION 2A. 74. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property. All certificates, documents and papers covering the sale of delinquent property to this municipality, if registered in the Registry of Property, shall be exempted from the documentary stamp tax and registration fees. ASTcaE SECTION 2A. 75. Real Property Assessment Notices or Owner's Copies of Tax Declaration to be Exempt from Postal Charges or Fees. All real property assessment notices or owner's copies of tax declaration sent thru the mails by the assessor shall be exempted from payment of postal charges or fees. SECTION 2A. 76. 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 Municipal Revenue Code shall be governed by the provisions of applicable laws then in force. SPECIAL ADMINISTRATIVE PROVISIONS ARTICLE B Administrative and Penal Provisions SECTION 2B. 01. 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 assess 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 imprisonment of not less than one (1) month nor more than six (6) months, or pay a fine of not less than One Thousand (P1,000.00) Pesos or more than Two Thousand Five Hundred (P2,500.00) Pesos, or both such imprisonment and fine, 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 by this Article to perform acts relating to the administration of the real property tax or to assist the municipal assessor or municipal treasurer in such administration, who willfully fails to discharge such duties shall upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00), or both such imprisonment and fine, at the discretion of the Court. SECTION 2B. 02. Penalties for Delaying Assessment of Real Property and Assessment Appeals. Any government official who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00), or both such imprisonment and fine, at the discretion of the Court. DCIEac SECTION 2B. 03. Penalties for Failure to Dispose of Delinquent Real Property at Public Auction. If the municipal treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provision of this Article and any other municipal official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than one (1) month nor more than six (6) months, or a fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00), or both such imprisonment and fine, at the discretion of the Court. SECTION 2B. 04. Time and Payment. The real property tax herein levied together with the additional real property tax of one percent (1%) imposed in R.A. 5447, as amended by P.D. 1621 and R.A. 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, for the first installment on or before March 31; second installment on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31 as provided in Section 2A. 43 hereof. Both the basic tax and the additional one percent (1%) penalty realty tax accruing to the special education fund must be collected together. In case only apportion of the tax is paid, such payment must be equally divided and 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. SECTION 2B. 05. Penalty. 1) For tax delinquency, the taxpayer shall be liable to the payment of interest at the rate prescribed under Section 2A. 48 of this Article. 2) Without prejudice to the imposition of penalties prescribed under Section 2A. 52; Section 2B. 01; Section 2B. 02 and Section 2B. 03 of this Article and other applicable laws, violation of any provision of this Article for which there is no specific penalty imposed shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Two Thousand Five Hundred Pesos (P2,500.00), or 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. When two or more offenses having separate and distinct imposable penalties are committed, each of them shall be treated separately and the offender thereof shall be penalized accordingly. HEISca ARTICLE C Tax on Transfer of Real Property Ownership SECTION 2C. 01. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter or on any other mode of transferring ownership or title of real property at the rate of "fifty percent of one percent" (50% of 1%) of the total consideration involved in the acquisition of the property or of its fair market value in case the monetary consideration involved in the transfer is not substantial, or the zonal valuation of the BIR as promulgated by the DOF, whichever is higher. SECTION 2C. 02. Definitions. As used in this Article, the term: Real Property refers 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 to meet the needs of the said industry or works. 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 roll. Fair Market Value refers to the amount reflected in the prevailing schedule of fair market values enacted by the Sangguniang Bayan. SECTION 2C. 03. Exemptions. The sale, transfer or other disposition of real property pursuant to Republic Act No. 6657 shall be exempt from this tax. SECTION 2C. 04. Time of Payment. The tax imposed herein shall be paid by the seller, donor, transferor, executor or administrator to the Municipal Treasurer or his duly authorized representative within sixty (60) days from the date of execution of the deed as regards, sale, barter, donation or any other mode of transferring ownership, or from the date of the decedent's death in the case of transfer by succession. SECTION 2C. 05. Surcharge for Late Payment and Interest on Unpaid Tax. 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. cADTSH In addition to the surcharge imposed herein, 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 2C. 06. Administrative Provisions. a) The Registrar of Deeds of this municipality shall require the presentation of Certificate Authorizing Transfer (CAT) signed and issued by the Municipal Treasurer and the evidence of payment of this tax before registering any document, or instrument of deed transferring real property ownership. b) The municipal 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 municipal treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of his notarization. SECTION 2C. 07. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Two Thousand Five Hundred Pesos (P2,500.00) or 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. ARTICLE D Tax on Business of Printing and Publication SECTION 2D. 01. Imposition of Tax. There is hereby levied a tax at the rate of fifty percent of one percent (50% of 1%) of the gross annual receipts for the preceding calendar year on the business of any person engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets and other printed materials of similar nature. SECTION 2D. 02. Newly Started Business of Printing and Publication. The tax for newly-started business of printing and publication shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. EcASIC 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 2D. 01. SECTION 2D. 03. Exemptions. The receipts from the printing and/or publishing of books or 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 to the tax imposed herein. SECTION 2D. 04. 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 penalty in four (4) equal installments, within the first twenty (20) days of each quarter. In the case of newly-started business, the owner or operator of the same shall pay the corresponding tax prescribed in Section 2D. 02 hereof before the business starts or continues to operate. SECTION 2D. 05. 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 2D. 06. 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 2D. 07. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Two Thousand Five Hundred Pesos (P2,500.00), or 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. EaCSTc ARTICLE E Franchise Tax SECTION 2E. 01. Imposition of Tax. There is hereby levied a tax on businesses enjoying a franchise at the rate of fifty percent of one percent (50% of 1%) of the gross annual receipts, which shall include both cash sales and sales on account, realized during the preceding calendar year within the jurisdiction of this municipality. SECTION 2E. 02. Definitions. As used in this Article, the term: 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 night. (17 Words and Phrases, p. 691). Business Enjoying Franchise refers to franchise holders excluding grantees of "certificates of public convenience" for the operation of public utility vehicles. (Art. 226, par. C, IRR of R.A. 7160). SECTION 2E. 03. 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 of investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipt for the preceding calendar year, or any fraction thereof as provided in Section 2E. 01 hereof. SECTION 2E. 04. Exemptions . Transportation companies or operators of 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 2E. 05. 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. HAIDcE In the case of newly-started business, the owner or operator of the same shall pay the corresponding tax prescribed in Section 2E. 03 hereof before the business starts or continues to operate. 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: 1) In the locality where the principal office of the business is located, the paid-up capital stated in the articles of incorporation, in the case of corporation, or in any similar document, in case of other types of business organizations or enterprises, shall be considered as the capital investment. 2) Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another municipality, the paid-up capital referred to above shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the municipality or city where it is located. SECTION 2E. 06. 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 2E. 07. 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 2E. 08. 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 exceeding Two Thousand Five Hundred Pesos (2,500.00), or 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. IcTCHD ARTICLE F Professional Tax SECTION 2F. 01. Definition. As used in this Article, the term: Profession means a calling which requires the passing of an appropriate government board or bar examination and other examinations conducted by the Professional Regulation Commission. Professional refers to a person who possesses the qualifications to exercise or practice a profession. SECTION 2F. 02. Imposition of Tax . There is hereby levied an annual professional tax at the rate hereunder prescribed on all "professionals" engaged in the exercise or practice of their "profession" including, but not limited to, the following: 1) THREE HUNDRED (P300.00) PESOS Architects Certified Public Accountants Engineers (civil, electrical, mechanical, mining, marine, sanitary, agricultural, geodetic, electronics, communications, chemical, structural or motor engineers) Lawyers Medical Practitioners And Dentists Optician Optometrists Pharmacists Registered Midwives Surveyors (Marine or Land Surveyors) Technologists (Medical, or Sugar Technologists, etc.) 2) TWO HUNDRED FIFTY (P250.00) PESOS All other professionals not mentioned in the foregoing lists. SECTION 2F. 03. Exemptions. Professionals exclusively employed in the government are exempted from the payment of the professional tax herein imposed. TaIHEA SECTION 2F. 04. Time of Payment. The professional tax shall be payable annually, on or before the thirty-first (31st) of January of every year, before any profession can be lawfully pursued and one line of profession does not become exempt by being conducted with some other profession for which the tax has been paid. Any person who begins to practice his profession after the month of January must still pay the full tax imposed herein before he engages or continues to engage in the practice of this profession. SECTION 2F. 05. Place of Payment. The professional tax imposed herein shall be paid to the municipal treasurer of this municipality or his duly authorized representative, if: a) the professional pursues or practices his profession in this municipality, or b) the professional practices his profession in several places but maintains his principal office in this municipality. SECTION 2F. 06. 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 2F. 07. 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 2F. 08. Administrative Provisions. 1) Professionals who have paid their professional tax in other municipalities or cities shall be entitled to practice their profession in this municipality 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 municipality shall also enjoy the same privileges in other municipalities 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 professional tax shall write in deeds, receipts, prescriptions, reports, books of accounts, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him. ARTICLE G Amusement Tax SECTION 2G. 01. Definition. As used in this Article, the term: Amusement is pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun. Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance. EADSIa SECTION 2G. 02. 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, amusement parks, video arcades and other places of amusement at the rate of thirty percent (30%) of the gross receipts from admission fees. For this purpose, proprietors, lessees or operator of cinema who exhibits or shows locally produced films shall be at the rate of fifteen percent (15%) of the gross receipts from admission fees. (As per Ordinance 28, series of 2002 as amended) SECTION 2G. 03. Exemptions. The holding of operas, concerts, dramas, recitals, paintings and art exhibitions, flower shows, musical programs, literary and oratorical presentations except pop, rock or similar concerts shall be exempted from the payment of the amusement tax imposed herein, subject, however, to the guidelines issued by the Department of Finance (DOF). SECTION 2G. 04. Time and Manner of Payment. The amusement tax herein imposed shall be due and payable to the municipal treasurer or his duly authorized representative by the proprietor, lessee or operator concerned within the first twenty (20) days of the month next following that for which they are due. In 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 next day following the business day. SECTION 2G. 05. Collection of Tax Proceeds. The municipal treasurer or his deputies shall collect the tax herein imposed; as prescribed by the Sangguniang Bayan the time, manner, terms and conditions for the payment of tax. SECTION 2G. 06. Surcharge for Late Payment, Failure to File Return or 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 and an additional interest at the rate of two percent (2%) per month of the original amount due including surcharge, without prejudice to the imposition of other penalties prescribed in the Code. TSEHcA SECTION 2G. 07. 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 kinds of tickets, quantity 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 for 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 tickets such that when divided into two upon being presented for admission, the serial number shall appear in both parts. The gatekeeper shall drop one-half of the torn ticket in a locked box or receptacle and the other half to be returned to the customer. The box or receptacle shall only be opened in the presence of a representative from the Municipal 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 Municipal Treasurer. Upon presentation of the tickets, the Municipal Treasurer 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 customers or patrons of such establishment any unregistered tickets. d) Verification of Tickets. The Municipal Treasurer shall, whenever necessary, post his duly authorized inspector at the gates of the amusement places for the purpose of verifying whether the tickets sold, being sold, are registered with the aforesaid office. SECTION 2G. 08. 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. SDTIaE SECTION 2G. 09. Penalty. For this purpose, any violation made by proprietors, lessees or operators of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Two Thousand Five Hundred Pesos (P2,500.00) or 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. ARTICLE H Tax on Delivery Trucks, Vans and Other Delivery Motor Vehicles SECTION 2H. 01. Imposition of Tax. There is hereby levied an "annual fixed tax" for every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers operating in this Municipality at the fixed rate of the following: a) For each delivery truck with ten (10) wheels or more P500 b) For each delivery truck with less than ten (10) wheels P400 c) For two (2) wheels and three (3) wheels motor vehicles P200 SECTION 2H. 02. Exemption from the Tax on Peddlers. The manufacturers, producers, wholesalers, dealers and retailers referred to in Section 2H. 01 hereof shall be exempt from the tax on peddlers imposed by this municipality. SECTION 2H. 03. Time of Payment. The tax imposed in this Article shall be payable annually to the Municipal 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 2H. 04. 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 2H. 05. Administrative Provisions. 1) The municipal 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 vehicle being used, to be used, in the delivery business. HcSaAD 2) The official receipt, or a photocopy thereof, for the payment of the tax shall at all times be carried in the motor vehicle for which such tax has been paid. 3) 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 kind of products, goods or merchandise in this municipality shall first secure a permit therefore from the Mayor before engaging in such kind of undertaking. SECTION 2H. 06. 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 exceeding Two Thousand Five Hundred Pesos (P2,500.00) or 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. ARTICLE I Socialized Housing Tax SECTION 2I. 01. Definitions. When used in this Article, the term: a) Socialized Housing refers to housing programs and projects covering houses and lots or homelots duly undertaken by the Government or the private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with the provisions of R.A. 7279 otherwise known as the Urban Development and Housing Act of 1992. b) Urban Areas refer to all cities regardless of their population density and to municipalities with a population density of at least five hundred (500) per square kilometer. SECTION 2I. 02. Imposition of Tax. There is hereby levied an additional one-half of one percent (1/2 of 1%) socialized housing tax on the assessed value of land owners/developers in this municipality in excess of One Hundred Fifty Thousand Pesos (P150,000.00), which is in addition to the basic real property tax. DAaEIc SECTION 2I. 03. Exemptions. Pursuant to the provisions of R.A. 7279, the following are exempted from the Socialized Housing Tax: a) Those included in the coverage of R.A. 6657, otherwise known as the Comprehensive Agrarian Reform Law; b) Those actually used for national defense and security of the state; c) Those used, reserved or otherwise set aside for government offices, facilities and other installations, whether owned by the National government, its agencies and instrumentalities, including government-owned or controlled corporations, or by the local government units. Provided, however, that the lands herein mentioned, or portion thereof, which have been used for the past ten (10) years from the effectivity of R.A. 7279 shall be covered by this Act; d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds and other areas necessary to maintain ecological balance on environmental protection, as determined and certified to by the proper government agency; and e) Those actually and primarily used by religious, charitable or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks. SECTION 2I. 04. Collection and Accrual of Proceeds. The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds of the additional socialized housing tax shall accrue to the Urban Development and Housing Program of this municipality. SECTION 2I. 05. Administrative Provision. The municipal assessor shall keep an updated record of landowners/developers within his jurisdiction with assessed values in excess of One Hundred Fifty Thousand Pesos (P150,000.00). For purposes of collection, the Municipal Treasurer shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. SCEHaD SECTION 2I. 06. Interest on Unpaid Socialized Housing Tax. Failure to pay the socialized housing tax on time, and upon the expiration of the periods as provided for in Sec. 2B. 04 shall subject the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent shall have been fully paid. In no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. ARTICLE J Business Tax SECTION 2J. 01. Definition. When used in this Article, the term: Advertising Agency includes all persons who engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. Bars include beer garden or places where intoxicating or fermented liquors or malts are sold, disposed of or given away for compensation, even without foods, where the services of hostesses and/or waitresses are employed, and where customers 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. Brewer includes all persons who manufacture fermented liquor of any description for the sale or delivery to others but does not include manufacturers of lambanog, tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed Two Hundred (200) gauge liters. Business Agents (Agente de Negocios) includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment or private detective agencies. EScaIT 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. Carinderia refers to any public eating place where cooked foods are served at a price. Cockpits includes any place, compound, building or portion thereof, where cockfights are held whether or not money bets are held on the results of such cockfights. 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 said collection or suit, by subscribers or customers applying and paying therefore, 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 subscriber or to customers applying and paying therefore. Compounder comprises every person who, without rectifying, purifying or refining, distilled spirits, shall by mixing such spirits, wine or other liquor with any materials except water, manufacture any intoxicating beverage whatever. General Engineering Contractor is a person whose principal contracting business is in connection with fixed works requiring specialized engineering knowledge and skill, including the following divisions or subjects; irrigations, drainage, water power, water supply, flood control, inland waterways, harbors, docks, wharves, shipyards and ports, dams, hydroelectric projects, levees, river control and reclamation works, railroads, highways, streets and roads, bridges, overpasses, underpasses and other similar works; pipelines and other system for the transmission of petroleum and other liquid or gaseous substances; land leveling and earth movement projects, excavating, grading, trenching, paving and surfacing works. General Building Contractor is a person whose principal contracting business is in connection with any structure built, being built or to be built, for the support, shelter and enclosure of persons, animals, chattels or movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts, to do or superintend the whole or any part thereof. Such structures includes sewers and sewerage disposal plants and systems, parks, playgrounds and other recreational works, refineries, chemical plants and similar industrial plants requiring specialized engineering knowledge and skill, power houses, power plants and other utility plants and installations, mines and metallurgical plants, cements and concrete works in connection with the above-mentioned fixed works. CETIDH A person who merely furnishes materials or supplies without fabricating them into, or consuming them in the performance of the work of the general building contractor does not necessary fall within this definition. Specialty Contractor is a person whose operations pertain to the performance of construction work requiring special skills and whose principal contracting business involves the use of specialized building trades and crafts. Distiller of Spirits comprise all who distill spirituous liquors by original and continuous distillation form mash, wort, wash, sap or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. 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. 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 guests therein. Importer means any person who brings articles, goods from abroad for unloading herein or which after such entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered as the importer thereof. Independent Wholesaler means any person other than the manufacturer, producer or importer, who buys commodities for resale to persons other than the end-users regardless of the quantity of transaction. Lending Investor includes all persons who make a practice of lending money for themselves or others at interests. CcAITa Levy means imposition or collection of assessment, tax, tribute or fine. License or Permit is a privilege or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction. Lodging House includes any house or building, or 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. Manufacturer of Cigar or Cigarettes includes those whose business is to make or manufacture cigars or cigarettes or both for sale; but the term does not include artisans or apprentices employed to make cigars or cigarettes from materials supplied by the employer, the latter being lawfully engaged in the manufacture of cigars and cigarettes. Manufacturer of Tobacco includes every person whose business is to manufacture tobacco or snuff, whether such manufacture be by 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. Money Shop is an extension service unit of a banking institution usually operating markets with authority to accept money for deposit and extend short-term loans for specific purposes. Motel includes any house or building, or a portion thereof in which any person or persons may be regularly harbored or received as transients or guests and which is provided with a common enclosed garage or individually enclosed garage where such transients or guests may park their motor vehicle. Pawnbroker includes every person engaged in granting loans or deposits or pledges of personal property on the condition of returning the same at the stipulated prices, displaying at his place of business their gifts or yellow balls or exhibiting a sign or money to loan on personal property or deposit or pledge. cIEHAC Privilege means a grant or immunity granted as a peculiar benefit, advantage or favor. Real Estate Developer includes any person engaged in the business of improving and/or subdividing lands, builds and/or sells real estate units. 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 owner of rental property or properties rented or offered to rent for an aggregate amount of One Thousand Pesos (P1,000.00) 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 (P1,000.00) or more a year. 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, wash, 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. Repacker of Wines or Distilled Spirits includes all persons who remove wines or distilled spirits from the original container for repacking and selling the same at wholesale. Restaurant refers to any place which provides food to the public and accept orders from them at a price. This term includes "caterers". Retail Dealer in Fermented Liquor includes every person except retail dealer in lambanog, tuba, basi, tapuy, who for himself or on commission sells or offer for sale fermented liquors on quantities of Five (5) liters or less at any one time and not for resale. Retail Leaf Tobacco Dealer includes every person who, for himself or on commission, sells leaf tobacco or offers for sale to any person except a registered dealer on leaf tobacco or a manufacturers of cigars, or manufactured tobacco, but the term does not include a planter or producer so far as it concerns the sale of leaf tobacco of his own production. DHIcET Retail Tobacco Dealer comprehends every person, who for himself or on commission, sells or offers for sale not more than Two Hundred (200) cigars, not more than Eight Hundred (800) cigarettes, or not more than Five (5) kilograms of manufactured tobacco at any one time and not for resale. Retail Vino Dealer comprehends every person, who for himself or on commission, sell or offers for sale only domestic distilled spirits in quantities of Five (5) liters or less at any one time and not for resale. Revenue includes taxes, fees and charges that a state or its political subdivision collects and perceives into the treasury for public purposes. Services mean the duties, work or functions performed or discharged by the government officer, or by any private person contracted by the government, as the case may be. Shopping Center/Malls means a building, establishment, or a place or parts thereof, leased or rented out to several different persons or entities but not less than ten (10) persons or entities. Tax means an enforced contribution usually monetary in form, levied by the law-making body on person or property subject to its jurisdiction for the precise purpose of supporting governmental needs. Wholesale Dealer in Fermented Liquors means anyone who for himself or on commission, sells or offers for sale fermented liquors in larger quantities than five (5) liters at any one time, or who sells or offers for sale such fermented liquors (excluding lambanog, tuba, basi, tapuy and similar domestic fermented liquors) for the purpose of resale, regardless of quantity. 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 than Five (5) liters at any one time or offers the same for sale for the purpose of resale irrespective of quantity. Wholesale Tobacco Dealer comprehends every person, who for himself or on commission, sells or offers for sale cigars, cigarettes or manufactured tobacco in larger quantities than Two Hundred (200) cigars, Eight Hundred (800) cigarettes or Five (5) kilograms of manufactured tobacco at any one time or who sells or offers the same for the purpose of resale regardless of quantity. SECTION 2J. 02. Imposition of Tax. There is hereby levied an annual tax on the business mentioned in this Article at rates prescribed therefore. The tax is payable for every distinct establishment and one line of business or activity does not become exempt by being conducted with some other business or activity for which a tax has been paid. (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 Amount of tax per annum preceding calendar year in the amount of: Less than P10,000.00 P198.00 P10,000.00 or more but less than P15,000.00 264.00 P15,000.00 or more but less than P20,000.00 362.00 P20,000.00 or more but less than P30,000.00 528.00 P30,000.00 or more but less than P40,000.00 792.00 P40,000.00 or more but less than P50,000.00 990.00 P50,000.00 or more but less than P75,000.00 1,584.00 P75,000.00 or more but less than P100,000.00 1,980.00 P100,000.00 or more but less than P150,000.00 2,640.00 P150,000.00 or more but less than P200,000.00 3,300.00 P200,000.00 or more but less than P300,000.00 4,620.00 P300,000.00 or more but less than P500,000.00 6,600.00 P500,000.00 or more but less than P750,000.00 9,600.00 P750,000.00 or more but less than P1,000,000.00 12,000.00 P1,000,000.00 or more but less than P2,000,000.00 16,500.00 P2,000,000.00 or more but less than P3,000,000.00 19,800.00 P3,000,000.00 or more but less than P4,000,000.00 23,760.00 P4,000,000.00 or more but less than P5,000,000.00 27,720.00 P5,000,000.00 or more but less than P6,500,000.00 29,250.00 P6,500,000.00 or more forty-five percent of One percent (45% 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" as enumerated under Section 2J. 02 (Item C) of this Article. aESICD Provided further, that the business enumerated in Section 2J. 02 (A) shall no longer be subject to the tax on wholesaler, distributors or dealers as provided under Section 2J. 02 (Item B) of this Article. (B) ON WHOLESALER, DISTRIBUTORS, EXPORTERS, PRODUCERS OF 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 Amount of tax per annum preceding calendar year in the amount of: Less than P1,000.00 P21.60 P1,000.00 or more but less than P2,000.00 39.60 P2,000.00 or more but less than P3,000.00 60.00 P3,000.00 or more but less than P4,000.00 86.40 P4,000.00 or more but less than P5,000.00 120.00 P5,000.00 or more but less than P6,000.00 145.20 P6,000.00 or more but less than P7,000.00 171.60 P7,000.00 or more but less than P8,000.00 198.00 P8,000.00 or more but less than P10,000.00 224.40 P10,000.00 or more but less than P15,000.00 264.00 P15,000.00 or more but less than P20,000.00 330.00 P20,000.00 or more but less than P30,000.00 396.00 P30,000.00 or more but less than P40,000.00 528.00 P40,000.00 or more but less than P50,000.00 792.00 P50,000.00 or more but less than P75,000.00 1,188.00 P75,000.00 or more but less than P100,000.00 1,584.00 P100,000.00 or more but less than P150,000.00 2,244.00 P150,000.00 or more but less than P200,000.00 2,904.00 P200,000.00 or more but less than P300,000.00 3,960.00 P300,000.00 or more but less than P500,000.00 5,280.00 P500,000.00 or more but less than P750,000.00 7,920.00 P750,000.00 or more but less than P1,000,000.00 10,560.00 P1,000,000.00 or more but less than P2,000,000.00 12,000.00 P2,000,000.00 or more sixty percent of one percent (60% of 1%) Provided, that the preceding imposition shall no longer be applied to the businesses already subject to the "tax 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". EHTIDA (C) ON MANUFACTURERS, MILLERS, REPACKERS OR PRODUCERS OF ESSENTIAL COMMODITIES ENUMERATED HEREUNDER THE RATE OF TAX SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: 1) Rice and Corn; 2) Wheat or cassava flour, meat, dairy 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; 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) School supplies; and 8) Cement With gross sales or receipt for the Amount of tax per annum preceding calendar year in the amount of: Less than P10,000.00 P99.00 P10,000.00 or more but less than P15,000.00 132.00 P15,000.00 or more but less than P20,000.00 181.20 P20,000.00 or more but less than P30,000.00 264.00 P30,000.00 or more but less than P40,000.00 396.00 P40,000.00 or more but less than P50,000.00 495.00 P50,000.00 or more but less than P75,000.00 792.00 P75,000.00 or more but less than P100,000.00 990.00 P100,000.00 or more but less than P150,000.00 1,320.00 P150,000.00 or more but less than P200,000.00 1,650.00 P200,000.00 or more but less than P300,000.00 2,310.00 P300,000.00 or more but less than P500,000.00 3,300.00 P500,000.00 or more but less than P750,000.00 4,800.00 P750,000.00 or more but less than P1,000,000.00 6,000.00 P1,000,000.00 or more but less than P2,000,000.00 8,250.00 P2,000,000.00 or more but less than P3,000,000.00 9,900.00 P3,000,000.00 or more but less than P4,000,000.00 11,880.00 P4,000,000.00 or more but less than P5,000,000.00 13,860.00 P5,000,000.00 or more but less than P6,500,000.00 14,625.00 P6,500,000.00 or more twenty-two and a half percent of one percent (22 1/2% of 1%) For the purposes of this Section, 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 prescribed above. cAEaSC (D) ON EXPORTER, WHOLESALER, DISTRIBUTORS OR DEALERS OF ESSENTIAL COMMODITIES ENUMERATED UNDER SECTION 2J. 02 (Item C) THE RATE OF TAX SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: With gross sales or receipts for the Amount of tax per annum preceding calendar year in the amount of: Less than P1,000.00 P10.80 P1,000.00 or more but less than P2,000.00 19.80 P2,000.00 or more but less than P3,000.00 30.00 P3,000.00 or more but less than P4,000.00 43.20 P4,000.00 or more but less than P5,000.00 60.00 P5,000.00 or more but less than P6,000.00 72.60 P6,000.00 or more but less than P7,000.00 85.80 P7,000.00 or more but less than P8,000.00 99.00 P8,000.00 or more but less than P10,000.00 112.20 P10,000.00 or more but less than P15,000.00 132.00 P15,000.00 or more but less than P20,000.00 165.00 P20,000.00 or more but less than P30,000.00 198.00 P30,000.00 or more but less than P40,000.00 264.00 P40,000.00 or more but less than P50,000.00 396.00 P50,000.00 or more but less than P75,000.00 594.00 P75,000.00 or more but less than P100,000.00 792.00 P100,000.00 or more but less than P150,000.00 1,122.00 P150,000.00 or more but less than P200,000.00 1,452.00 P200,000.00 or more but less than P300,000.00 1,980.00 P300,000.00 or more but less than P500,000.00 2,640.00 P500,000.00 or more but less than P750,000.00 3,960.00 P750,000.00 or more but less than P1,000,000.00 5,280.00 P1,000,000.00 or more but less than P2,000,000.00 6,000.00 P2,000,000.00 or more thirty percent of one percent (30% of 1%) (E) ON RETAILERS OF ESSENTIAL COMMODITIES ENUMERATED UNDER SECTION 2J. 02 (Item C) THE RATE OF TAX SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: STcDIE With gross sales or receipts for the Amount of tax per annum preceding calendar year in the amount of: P400,000.00 or less One Percent (1%) More than P400,000.00 One-half of one percent (1/2 of 1%) Provided, that if the retail business is located in a legally constituted barangay and the amount of gross sales or receipts does not exceed Fifty Thousand Pesos (P50,000.00), the barangay concerned shall have exclusive power to levy the corresponding business tax at the rate prescribed in a barangay ordinance duly enacted for that purpose. (F) ON RETAILERS OF ALL OTHER COMMODITIES NOR CLASSIFIED AS "ESSENTIAL COMMODITIES" EXCLUDING RETAIL DEALERS IN LIQUORS OR WINES AND CIGARS OR CIGARETTES. With gross sales or receipts for the Amount of tax per annum Preceding calendar year in the amount of: P400,000.00 or less Two percent (2%) More than P400,000.00 One percent (1%) Provided, that if the retail business is located in a legally recognized barangay and the amount of gross sales or receipts does not exceed Fifty Thousand Pesos (P50,000.00) the barangay concerned shall have exclusive power to levy the corresponding business tax at the rate prescribed in a barangay ordinance duly enacted for that purpose. (G) ON CONTRACTORS AND INDEPENDENT CONTRACTORS INCLUDING BUT NOT LIMITED, TO THE FOLLOWING: Dry-cleaning or dyeing establishments, steam laundries and laundries using washing machine; Arrastre and stevedoring services; Barber shops; Battery charging shops; Beauty parlors; Business agents; Cinematographic film owners, lessors and distributors; Commercial and immigration brokers; Engraving, plating and plastic lamination establishments; Filling, demolition and salvage works contractors; Funeral parlors; cIHSTC Furniture repair shops; General engineering, general building and specialty contractors as defined under applicable laws; House and/or sign painters; Massage clinics/sauna, Turkish and Swedish baths; Master plumbers; Milliners and hatters; 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; Proprietors or operators of dockyards; Proprietors or operator of hotels, motels 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; Recruitment agency; Repainting shops of motor vehicles and heavy equipment; Repair or welding shops of motor vehicle and heavy equipment; Repair shops of any kind of mechanical and electric devices, instruments, apparatus or furniture; Sawmills under contract to saw or cut logs belonging to others; Shoe repair shops; IaHAcT Shops for planing or surfacing or recutting of lumber; Slenderizing and body building saloons; Smiths (blacksmiths, goldsmiths, silversmiths, keysmiths, locksmiths or tinsmiths); Tailor or dress shops, modiste shops, haberdashery shops; Upholstery shops; Vulcanizing shops; Warehousing or forwarding services; Washing or greasing shops; Other similar establishments THE RATE OF TAX SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: With gross sales or receipts for the Amount of tax per annum preceding calendar year in the amount of: Less than P5,000.00 P33.00 P5,000.00 or more but less than P10,000.00 73.92 P10,000.00 or more but less than P15,000.00 125.40 P15,000.00 or more but less than P20,000.00 198.00 P20,000.00 or more but less than P30,000.00 330.00 P30,000.00 or more but less than P40,000.00 462.00 P40,000.00 or more but less than P50,000.00 660.00 P50,000.00 or more but less than P75,000.00 1,056.00 P75,000.00 or more but less than P100,000.00 1,584.00 P100,000.00 or more but less than P150,000.00 2,376.00 P150,000.00 or more but less than P200,000.00 3,168.00 P200,000.00 or more but less than P250,000.00 4,356.00 P250,000.00 or more but less than P300,000.00 5,544.00 P300,000.00 or more but less than P400,000.00 7,392.00 P400,000.00 or more but less than P500,000.00 9,900.00 P500,000.00 or more but less than P750,000.00 11,100.00 P750,000.00 or more but less than P1,000,000.00 12,300.00 P1,000,000.00 or mere but less than P2,000,000.00 13,800.00 P2,000,000.00 or more sixty seven and one half percent of one percent (67.5% of 1%) (H) ON OTHER KINDS OF CONTRACTORS AND INDEPENDENT CONTRACTORS PERSONS (NATURAL OR JURIDICAL) RENDERING OR OFFERING TO RENDER SERVICES FOR A FEE INCLUDING, BUT NOT LIMITED TO THE FOLLOWING: aIDHET Actuarial or appraising offices; Advertising agencies; Belt and buckle shops; Brokering offices (real brokers, custom brokers and similar ones); Business management firms/offices; Carpentry shops; Communications or wire services (radio, telegraph, telefax, etc.); Computer or electronics repair centers or shops; Consultancy firms/offices; Drafting or fine arts shops, painting or sign shops; Employment agencies; Engineering offices rendering services on architectural, civil, chemical, mechanical, mining, sanitary, agricultural, geodetic, electronics, communications and the like; Flower shops not engaged in wholesale or retail but rendering services upon order of customers; Freight services, trucking services; House painting shops/house wiring shops; Ice 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; Operators of dancing, driving, judo-karate schools; Perma-press shops; Private hospitals and private educational institutions except those non-profit and non-stock; AEIcTD Promotion offices or agencies, promoters of shows, games or performances; Recopying or duplicating, Xerox copying or mimeographing services; Rental agencies/offices/shops renting out for-a-fee machines, apparatuses, equipment, contrivances, bicycles, trucks, cars, farm tractors, heavy equipment, electronic devices, tapes, furniture and similar kinds; Repair centers/shops for home appliances; Rental agencies/offices/shops; Repair centers/shops for medical equipment; Repair shops for computers and other electronics equipment; Sculpture shops; Service stations for motor vehicles; Surveying offices (private land surveying or geodetic); Transportation terminals for-a fee; Vaciador shops; Video coverage services; Watch repair centers or shops; Other similar establishments 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 Amount of tax per annum preceding calendar year in the amount of: Less than P5,000.00 P33.00 P5,000.00 or more but less than P10,000.00 73.92 P10,000.00 or more but less than P15,000.00 125.40 P15,000.00 or more but less than P20,000.00 198.00 P20,000.00 or more but less than P30,000.00 330.00 P30,000.00 or more but less than P40,000.00 462.00 P40,000.00 or more but less than P50,000.00 660.00 P50,000.00 or more but less than P75,000.00 1,056.00 P75,000.00 or more but less than P100,000.00 1,584.00 P100,000.00 or more but less than P150,000.00 2,376.00 P150,000.00 or more but less than P200,000.00 3,168.00 P200,000.00 or more but less than P250,000.00 4,356.00 P250,000.00 or more but less than P300,000.00 5,544.00 P300,000.00 or more but less than P400,000.00 7,392.00 P400,000.00 or more but less than P500,000.00 9,900.00 P500,000.00 or more but less than P750,000.00 11,100.00 P750,000.00 or more but less than P1,000,000.00 12,300.00 P1,000,000.00 or more but less than P2,000,000.00 13,800.00 P2,000,000.00 or more sixty seven and one half percent of one percent (67.5% of 1%) (I) ON BANKS AND OTHER FINANCIAL INSTITUTIONS INCLUDING NON-BANK INTERMEDIARIES, LENDING INVESTORS, FINANCE AND INVESTMENT COMPANIES, PAWNSHOPS, MONEY SHOPS, 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. IaEScC Out of gross receipts for the preceding Calendar year YEAR AMOUNT OF TAX PER ANNUM Fifty percent of one percent (50% of 1%) Provided, that except for the gross receipts derived from interests, commissions and discounts from lending activities, income from financial leasing, dividends, rental on property and profits from exchange or sale of property and insurance premium no other kinds of income and receipts of banks and financial institutions shall be included in the computation of the tax due thereon. (J) ON PEDDLERS ENGAGED IN THE SALE OF ANY MERCHANDISE OR ARTICLE OF COMMERCE AMOUNT OF TAX PER ANNUM P50.00 per peddler Delivery trucks, vans or motor vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 2J. 02 (Items A to F) are exempted from the peddler's tax imposed herein. (K) ON PRIVATELY-OWNED PUBLIC MARKETS AND SHOPPING CENTERS/MALLS: With gross receipts for the Preceding Amount of tax calendar year in the amount of per annum Less than P5,000.00 P150.00 P5,000.00 or more but less than P10,000.00 300.00 P10,000.00 or more but less than P20,000.00 600.00 P20,000.00 or more but less than P30,000.00 900.00 P30,000.00 or more but less than P40,000.00 1,200.00 P40,000.00 or more but less than P50,000.00 1,500.00 P50,000.00 or more but less than P60,000.00 1,800.00 P60,000.00 or more but less than P70,000.00 2,100.00 P70,000.00 or more but less than P80,000.00 2,400.00 P80,000.00 or more but less than P90,000.00 2,700.00 P90,000 to P100,000.00 3,000.00 For every P1,000.00 in excess of P100,000.00 24.00 (L) ON REAL ESTATE DEVELOPERS: With gross receipts for the Preceding Amount of tax calendar year in the amount of per annum Less than P10,000.00 P300.00 P10,000.00 or more but less than P50,000.00 600.00 P50,000.00 or more but less than P100,000.00 900.00 P100,000.00 or more but less than P200,000.00 1,800.00 P200,000.00 or more but less than P400,000.00 2,700.00 P400,000.00 or more but less than P700,000.00 4,800.00 P700,000.00 or more but less than P1,000,000.00 7,200.00 P1,000,000.00 or more but less than P1,500,000.00 10,500.00 P1,500,000.00 or more but less than P2,000,000.00 12,600.00 P2,000,000.00 or more but less than P3,000,000.00 16,500.00 P3,000,000.00 or more but less than P5,000,000.00 19,700.00 P5,000,000.00 or more but less than P6,500,000.00 24,000.00 P6,500,000.00 or more but less than P8,000,000.00 30,000.00 P8,000,000.00 to P10,000,000.00 37,800.00 (M) ON LESSORS OF REAL ESTATE INCLUDING APARTMENTS, BOARDING HOUSES AND SIMILAR PLACES: CDAcIT With gross receipts for the Preceding Amount of tax calendar year in the amount of per annum Less than P5,000.00 P50.00 P5,000.00 or more but less than P10,000.00 100.00 P10,000.00 or more but less than P20,000.00 250.00 P20,000.00 or more but less than P30,000.00 360.00 P30,000.00 or more but less than P40,000.00 450.00 P40,000.00 to P50,000.00 600.00 For every P1,000.00 in excess of P50,000.00 On real property used for residential purposes (apartments) 6.00 For every P1,000.00 in excess of P50,000.00 On real property used for purposes other than residential 12.00 (N) ON PRIVATE CEMETERIES, MEMORIAL PARKS, COLUMBARIA AND SIMILAR PLACES: With gross receipts for the Preceding Amount of tax calendar year in the amount of per annum Less than P5,000.00 P50.00 P5,000.00 or more but less than P10,000.00 75.00 P10,000.00 or more but less than P20,000.00 225.00 P20,000.00 or more but less than P30,000.00 325.00 P30,000.00 or more but less than P40,000.00 425.00 P40,000.00 to P50,000.00 525.00 For every P5,000.00 in excess of P50,000.00 10.00 (O) ON OPERATORS OF RICE, CORN, COCONUT OR COFFEEMILLS FOR-A-FEE: With gross receipts for the Preceding Amount of tax calendar year in the amount of per annum Less than P5,000.00 P50.00 P5,000.00 or more but less than P10,000.00 75.00 P10,000.00 or more but less than P15,000.00 100.00 P15,000.00 or more but less than P20,000.00 125.00 P20,000.00 or more but less than P30,000.00 150.00 P30,000.00 to P50,000.00 175.00 For every P5,000.00 in excess of P50,000.00 1.00 Provided, that rice and corn millers who are also engaged in the business of wholesaling and retailing of such 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 also have a separate store space accessible to the public with a signboard announcing that they are retailing or wholesaling said cereals. And, finally, they should possess the necessary documents required of them by the National Food Authority. ATHCac (P) ON OPERATOR OF COCKPIT AND/OR PROMOTER OF COCKFIGHT. Tax on operator of cockpit: 1) Annual fixed tax for the operation of cockpit P500,000.00 2) Tax on Cockfight promoter: a) P100.00 per ordinary cockfight (sultada) b) P150.00 per cock fight during "pintakasi", "concierto" or derby" c) A separate tax shall be paid for the holding of cockfight, as follows: 1) International Derby P10,000.00/day 2) Special Cockfight P5,000.00/day 3) Two Cock Derby P3,000.00/day 4) Three Cock Derby P4,000.00/day 5) Four Cock Derby P6,000.00/day 6) Five cock Derby P7,500.00/day (Q1) ON OPERATORS OF AMUSEMENT PLACES WHERE IN THE CUSTOMERS THEREOF ACTIVELY PARTICIPATE WITHOUT MAKING BETS OR WAGERS INCLUDING BUT NOT LIMITED TO THE FOLLOWING: Bar or Cocktail Lounge including "Beer gardens", "beerhouses", "disco pub", "pub house", "videoke" and similar establishments. HCaEAT Billiard or pool hall Bowling alley Cabaret or dance hall; dance studio/dancing schools Circuses; carnival; merry-go-round; roller coasters; ferries wheel; swings; shooting galleries and other similar establishments, and/or Day club and night club Pelota court for-a-fee Race track for-a-fee Resorts (inland resorts or beach resorts) Skating rink for-a-fee Swimming pool for-a-fee or bath houses Tennis court for-a-fee Other similar establishments or amusement places THE RATE OF TAX TO BE COLLECTED FROM THE AFOREMENTIONED BUSINESS OR TRADE ACTIVITIES SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: With gross receipts for the Preceding Amount of tax calendar year in the amount of per annum Less than P5,000.00 P60.00 P5,000.00 or more but less than P10,000.00 90.00 P10,000.00 or more but less than P15,000.00 120.00 P15,000.00 or more but less than P20,000.00 180.00 P20,000.00 or more but less than P30,000.00 240.00 P30,000.00 or more but less than P40,000.00 324.00 P40,000.00 or more but less than P50,000.00 420.00 P50,000.00 or more but less than P70,000.00 540.00 P70,000.00 or more but less than P80,000.00 660.00 P80,000.00 or more but less than P90,000.00 780.00 P90,000.00 or more but less than P100,000.00 960.00 P100,000.00 or more but less than P150,000.00 1,200.00 P150,000.00 or more but less than P175,000.00 1,500.00 P175,000.00 or more but less than P200,000.00 1,800.00 P200,000.00 or more but less than P250,000.00 2,400.00 P250,000.00 or more but less than P300,000.00 2,760.00 P300,000.00 or more but less than P400,000.00 3,000.00 P400,000.00 or more but less than P500,000.00 3,600.00 P500,000.00 or more but less than P600,000.00 3,960.00 P600,000.00 or more but less than P700,000.00 4,200.00 P700,000.00 or more but less than P800,000.00 4,800.00 P800,000.00 or more but less than P900,000.00 6,000.00 P900,000.00 or more but less than P1,000,000.00 6,600.00 P1,000,000.00 or more one-half of one percent (1/2 of 1%) (Q) ON OPERATORS OF THEATERS AND CINEMA HOUSES; VIDEO-MOVIEHOUSES UTILIZING BETA, VHS, JVC, VCD, DVD LASER-DISCS PLAYERS OR SIMILAR APPARATUS; AND OTHER SHOWHOUSES WHICH ARE OPEN TO THE PUBLIC FOR-A-FEE: DaESIC With gross receipts for the Preceding Amount of tax calendar year in the amount of per annum Less than P5,000.00 P60.00 P5,000.00 or more but less than P10,000.00 90.00 P10,000.00 or more but less than P15,000.00 120.00 P15,000.00 or more but less than P20,000.00 180.00 P20,000.00 or more but less than P30,000.00 240.00 P30,000.00 or more but less than P40,000.00 324.00 P40,000.00 or more but less than P50,000.00 420.00 P50,000.00 or more but less than P75,000.00 480.00 P75,000.00 or more but less than P100,000.00 600.00 P100,000.00 or more but less than P150,000.00 960.00 P150,000.00 or more but less than P200,000.00 1,080.00 P200,000.00 or more but less than P250,000.00 1,200.00 P250,000.00 or more but less than P300,000.00 2,760.00 P300,000.00 or more but less than P400,000.00 3,000.00 P400,000.00 or more but less than P500,000.00 3,600.00 P500,000.00 or more One half of one percent (1/2 of 1%) (R) ON PROPRIETORS OF AMUSEMENT DEVICES FOR-A-FEE INCLUDING BUT NOT LIMITED TO THE FOLLOWING: Jukebox machines Family home computers Game and watch devices Slot machines not classified as gambling devices Other amusement devices THE RATE OF TAX SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: With gross receipts for the Preceding Amount of tax calendar year in the amount of per annum P10,000.00 or less one percent (1%) More than P10,000.00 one half of one percent (1/2 of 1%) (S) ON CAFE, CAFETERIAS, ICE CREAM AND OTHER REFRESHMENT PARLORS, RESTAURANTS, CARINDERIAS, PANCITERIAS, SODA FOUNTAIN BARS AND SIMILAR ESTABLISHMENTS INCLUDING FOOD CATERERS. SHTcDE With gross receipts for the Preceding Amount of tax calendar year in the amount of per annum Less than P1,000.00 P21.60 P1,000.00 or more but less than P2,000.00 39.60 P2,000.00 or more but less than P3,000.00 60.00 P3,000.00 or more but less than P4,000.00 86.40 P4,000.00 or more but less than P5,000.00 120.00 P5,000.00 or more but less than P6,000.00 145.20 P6,000.00 or more but less than P7,000.00 171.60 P7,000.00 or more but less than P8,000.00 198.00 P8,000.00 or more but less than P10,000.00 224.40 P10,000.00 or more but less than P15,000.00 264.00 P15,000.00 or more but less than P20,000.00 330.00 P20,000.00 or more but less than P30,000.00 396.00 P30,000.00 or more but less than P40,000.00 528.00 P40,000.00 or more but less than P50,000.00 792.00 P50,000.00 or more but less than P75,000.00 1,188.00 P75,000.00 or more but less than P100,000.00 1,584.00 P100,000.00 or more but less than P150,000.00 2,244.00 P150,000.00 or more but less than P200,000.00 2,904.00 P200,000.00 or more but less than P300,000.00 3,960.00 P300,000.00 or more but less than P500,000.00 5,280.00 P500,000.00 or more but less than P750,000.00 7,920.00 P750,000.00 or more but less than P1,000,000.00 10,560.00 P1,000,000.00 or more but less than P2,000,000.00 12,000.00 P2,000,000.00 or more sixty percent of one percent (60% of 1%) (T) ON RETAIL DEALERS OR RETAILERS IN LIQUORS OR WINES WHETHER IMPORTED FROM OTHER COUNTRIES OR LOCALLY MANUFACTURED INCLUDING FERMENTED LIQUORS (BEERS), VINO LIQUORS, "LAMBANOG", "TUBA", "BASI", AND OTHER DISTILLED SPIRITS NOT CLASSIFIED AS DENATURED ALCOHOL. With gross receipts for the Preceding Amount of tax calendar year in the amount of per annum Less than P5,000.00 P27.50 P5,000.00 or more but less than P10,000.00 61.60 P10,000.00 or more but less than P15,000.00 104.50 P15,000.00 or more but less than P20,000.00 165.00 P20,000.00 or more but less than P30,000.00 275.00 P30,000.00 or more but less than P40,000.00 385.00 P40,000.00 or more but less than P50,000.00 550.00 P50,000.00 or more but less than P75,000.00 880.00 P75,000.00 or more but less than P100,000.00 1,320.00 P100,000.00 or more but less than 1 million one percent (1%) 1 million or more one-half of one percent (1/2 of 1%) Provided, that if the retail business is located in legally constituted barangay and the amount of gross sales or receipts does not exceed. Fifty Thousand Pesos (P50,000.00), the barangay concerned shall have the exclusive power to levy the corresponding business tax at the rate prescribed in a barangay ordinance duly enacted for that purpose. SDHETI (U) ON RETAIL DEALERS/OR RETAILERS OF TOBACCO OR SNUFF INCLUDING CIGARS AND CIGARETTES. With gross receipts for the Preceding Amount of tax calendar year in the amount of per annum Less than P5,000.00 P27.50 P5,000.00 or more but less than P10,000.00 61.60 P10,000.00 or more but less than P15,000.00 104.50 P15,000.00 or more but less than P20,000.00 165.00 P20,000.00 or more but less than P30,000.00 275.00 P30,000.00 or more but less than P40,000.00 385.00 P40,000.00 or more but less than P50,000.00 550.00 P50,000.00 or more but less than P75,000.00 880.00 P75,000.00 or more but less than P100,000.00 1,320.00 P100,000.00 or more but less than 1 million one percent (1%) 1 million or more one-half of one percent (1/2 of 1%) Provided, that if the retail business is located in legally constituted barangay and the amount of gross sales or receipts does not exceed Fifty Thousand Pesos (P50,000.00), the barangay concerned shall have the exclusive power to levy the corresponding business tax at the rate prescribed in a barangay ordinance duly enacted for that purpose. (V) ON CAR DEALERS, DISTRIBUTORS OF BRAND NEW AND/OR USED CARS, VANS, TRUCKS AND OTHER AUTOMOBILES With gross receipts for the Preceding Amount of tax calendar year in the amount of per annum Less than P5,000.00 P33.00 P5,000.00 or more but less than P10,000.00 73.92 10,000.00 or more but less than P15,000.00 125.40 P15,000.00 or more but less than P20,000.00 198.00 P20,000.00 or more but less than P30,000.00 330.00 P30,000.00 or more but less than P40,000.00 462.00 P40,000.00 or more but less than P50,000.00 660.00 P50,000.00 or more but less than P75,000.00 1,056.00 P75,000.00 or more but less than P100,000.00 1,584.00 P100,000.00 or more but less than P150,000.00 2,376.00 P150,000.00 or more but less than P200,000.00 3,168.00 P200,000.00 or more but less than P250,000.00 4,356.00 P250,000.00 or more but less than P300,000.00 5,544.00 P300,000.00 or more but less than P400,000.00 7,392.00 P400,000.00 or more but less than P500,000.00 9,900.00 P500,000.00 or more but less than P750,000.00 11,100.00 P750,000.00 or more but less than P1,000,000.00 12,300.00 P1,000,000.00 or more but less than P2,000,000.00 13,800.00 P2,000,000.00 or more seventy five percent of one percent (75% of 1%) SECTION 2J. 03. Any other businesses or activities or calling not classified in Article J shall be subjected to the following schedule : STaIHc With gross receipts for the Preceding Amount of tax calendar year in the amount of per annum Less than P1,000.00 P21.60 P1,000.00 or more but less than P2,000.00 39.60 P2,000.00 or more but less than P3,000.00 60.00 P3,000.00 or more but less than P4,000.00 86.40 P4,000.00 or more but less than P5,000.00 120.00 P5,000.00 or more but less than P6,000.00 145.20 P6,000.00 or more but less than P7,000.00 171.60 P7,000.00 or more but less than P8,000.00 198.00 P8,000.00 or more but less than P10,000.00 224.40 P10,000.00 or more but less than P15,000.00 264.00 P15,000.00 or more but less than P20,000.00 330.00 P20,000.00 or more but less than P30,000.00 396.00 P30,000.00 or more but less than P40,000.00 528.00 P40,000.00 or more but less than P50.000.00 792.00 P50,000.00 or more but less than P75,000.00 1,188.00 P75,000.00 or more but less than P100,000.00 1,584.00 P100,000.00 or more but less than P150,000.00 2,244.00 P150,000.00 or more but less than P200,000.00 2,904.00 P200,000.00 or more but less than P300,000.00 3,960.00 P300,000.00 or more but less than P500,000.00 5,280.00 P500,000.00 or more but less than P750,000.00 7,920.00 P750,000.00 or more but less than P1,000,000.00 10,560.00 P1,000,000.00 or more but less than P2,000,000.00 12,000.00 P2,000,000.00 or more sixty percent of one percent (60% of 1%) SECTION 2J. 04. 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 Bayan, however, thru a resolution, 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 2J. 05. Collection of Taxes. The tax must be paid to, and collected by, the Municipal Treasurer or his duly authorized representative before any business or trade activity herein specified can be lawfully began 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. For purposes of collecting the taxes imposed herein, the Municipal treasurer may designate the barangay treasurer as his deputy provided that the latter is properly bonded. SECTION 2J. 06. Surcharge for Late Payment and Interest on Unpaid Taxes. Failure to pay the tax prescribed 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 shall be paid at the same time and in the same manner as the original tax due. cTaDHS In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month from the date it is due until it is fully paid, provided, that in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest aforementioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 2J. 07. Administrative Provisions; Rules and Regulations. a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity, mentioned in this Article, in the municipality shall first obtain a Mayor's permit and pay the fee therefore and the business tax imposed under this Article. b) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer from any requirement under existing ordinance, rules and regulations of this municipality. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in the plain view at the place of business or undertaking. If the individual has no fixed place of business or office he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor. Municipal Treasurer, or their duly authorized representatives. In acknowledging of local taxes, fees and charges, it shall be the duty of the Municipal 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 Five Pesos (P5.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others their names or 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 and preserved 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. TIaDHE 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 the tax levied in this Article, any person engaged in business subject to the graduated fixed tax based on gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, for whatever reason, including, among others, that he failed to provide himself with books, records and/or subsidiaries for his business, the Municipal Treasurer or his 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. If the business or undertaking is terminated, the official receipt issued for the payment of the business tax therefore shall be surrendered to the Municipal Treasurer and a sworn statement of the gross sales and/or receipts of the current year or quarter shall be submitted to the Municipal Treasurer within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is finally terminated. e) Issuance of Certification. The Municipal 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 a fee of Fifteen Pesos (P15.00). f) Transfer of Business to Other Location. Any business for which a municipal tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without the payment of additional tax during the period for which the payment of the tax was made. g) Death of Licensee. When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. h) Retirement of Business. Any person, natural or juridical, subject to the tax on businesses imposed herein shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the calendar year. IEcDCa For purposes hereof, termination shall mean that the business operations are stopped completely. Any change in ownership, management and/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 municipality for record purposes in the course of the renewal of the permit or the licensee to operate the business. The Municipal 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: 1) The Municipal 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 Municipal 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 ordinances of this municipality; and 2) In the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay tax or fee for the transfer of the business to him. CDTHSI 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 municipal treasurer who shall forthwith cancel the same and record such cancellation in his books. SECTION 2J. 08. Computation of Tax on Related or Combined Business. In case a person, natural or juridical, operates or conducts two (2) or more related business 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 the taxes are different, the taxable gross sales or receipts of each business shall be reported independently and the tax thereon shall be computed on the basis of the appropriate schedule. SECTION 2J. 09. 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 one-half of one percent (1/2 of 1%) of the capital investment or One Hundred Pesos (P100.00), whichever is higher. In the succeeding quarter 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 rates fixed therefore 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 thereof, as provided in the pertinent schedule. However, for business undertakings conducted in view of a season or celebration which are temporary or seasonal in nature, the rate of tax shall be P500.00 per booth or stall for such duration of a season, celebration or a particular event, where stall or tiangges are allowed for selling of various commodities, or other business activities offering service for a fee. SECTION 2J. 10. 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 (1) Principal Office the head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies, as the case may be. SCIcTD The city or municipality specifically mentioned in the articles of incorporation of official registration papers as being the official address of said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. (2) Branch or Sales Office a fixed place in a locality which conducts operations of the business as an extension of the principal office. Offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. (3) Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting 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. (4) 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 purposes of this Article, inland fishing ground shall be considered as plantation. (5) Experimental Farms agricultural land utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agribusiness, marine, or aquatic, livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods or products. On-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under Article 233 of the Implementing Rules and Regulations of R.A. 7160 and allocated in paragraph (b) of this Article. B) Sales Allocation (1) All sales made in a locality where there is a branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located. EDISTc (2) In cases where there is no such branch, sales office, or warehouse in the locality where the sale is made, the sale shall be recorded in the principal office along with the sales made by said principal office and the tax shall accrue to the city or municipality where said principal office is located. (3) In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant or plantation is located. LGUs where only experimental farms are located shall not entitled to the sales allocation provided in this subparagraph. (4) In case of a plantation located in a locality other than that where the factory is located, the seventy percent (70%) sales allocation shall be divided as follows: (i) Sixty percent (60%) to the city or municipality where the factory is located; and (ii) Forty percent (40%) to the city or municipality where the plantation is located. (5) In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be prorated among the localities where such factories, project offices, plants, and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of service and other independent contractors, the term production shall refer to the cost of projects actually undertaken during the tax period. (6) The sales allocation in paragraph (b) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by subparagraphs (1) or (2) above. (7) 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 manufacturers' products shall be considered as the factory or plant and warehouse of the manufacturer. SCHIac Principal Office refers to the head or main office of the business appearing in the pertinent document submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies, as the case may be. The city or municipality specifically mentioned in the articles of incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. C) Port of Loading (1) If this municipality is only the port of loading of the businesses mentioned in this Article, the tax imposed therein shall not be collected by the municipal treasurer, unless the exporter maintains its principal office, a branch, sales office or warehouse, factory, plant or plantation in this municipality. D) Sales Made by Route Truck Vans or Vehicles (1) For routes sales made in this municipality where a manufacturer, producer, wholesaler, retailer or dealer has a branch, sales office or warehouse, the sales shall be recorded in the branch, sales office or warehouse and the tax due thereon shall be paid to this municipality where such branch, sales office or warehouse is located. (2) For route sales made in this municipality where a manufacturer, producer, wholesaler, retailer or dealer has no branch, sales office or warehouse, the sales shall be recorded in the branch, sales office or warehouse from where the route trucks withdraw their products for sale and the tax due thereon shall be paid to the local government unit where such branch, sales office or warehouse is located. ARTICLE K Community Tax SECTION 2K. 01. Imposition of Tax. There is hereby levied or imposed an annual community tax on persons, natural or juridical, who are covered by the following criteria: DacASC (A) Natural persons (individuals) 1) Every inhabitant of the Philippines, eighteen (18) years of age or over, who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days in any calendar year; 2) An individual who is engaged in business or occupation; 3) An individual who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more. An individual who is required by law to file an income tax return. Rate of Community Tax. There shall be collected from the abovementioned individuals a community tax in the amount of Five Pesos (P5.00) plus and additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession, or from property but which in no case shall exceed Five Thousand Pesos (P5,000.00). 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 (P1,000.00) of income from the total property owned by them and/or the total gross receipts or earnings derived by them. (B) Juridical Persons Every corporation, no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay the annual community tax of Five Hundred Pesos (P500.00) and additional annual tax which, in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule. 1) For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned by the juridical entity during the preceding year, based on the assessed value used for the payment of the real property tax under existing laws Two Pesos (P2.00); and 2) For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived from the business in the Philippines during the preceding year Two Pesos (P2.00). cCSDaI SECTION 2K. 02. Exemptions. The following are exempted from the payment of community tax: 1) Diplomatic and consular representatives; and, 2) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 2K. 03. Place of Payment. The community tax imposed herein shall be paid in this municipality 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 or recorded is located in this municipality, the corresponding community tax shall be paid here. Any person, natural or juridical, who is supposed to pay his community tax in this municipality but pays his community tax elsewhere shall remain liable to pay such tax in this municipality. SECTION 2K. 04. 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 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 cease 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 (1st) day of July shall not be subject to community tax for that year. SECTION 2K. 05. 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 due date until it is paid. SECTION 2K. 06. 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 Five Pesos (P5.00). EAaHTI SECTION 2K. 07. Presentation of Community Tax Certificate. When an individual subject to community 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 fee; 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. 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 in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 2K. 08. Authority of the Municipal Treasurer to Deputize the Barangay Treasurer to Collect Taxes, Fees or Charges. The Municipal treasurer is shall deputize the Barangay Treasurers in this municipality to collect taxes, fees or charges including the community tax as per Articles 250 and 258 of the Rules and Regulations Implementing the Local Government Code of 1991 subject to the following rules and regulations: 1) The barangay treasurer to be deputized shall be properly bonded. 2) In the case of collecting the community tax, such deputization shall be limited to the collection of community tax payable by individual taxpayers thus excluding those from juridical persons. 3) The barangay treasurer so deputized shall not delegate the collection of taxes, fees or charges to any private person. SECTION 2K. 09. Allocation of Proceeds of Community Tax. The proceeds of the community tax actually and directly collected by the municipal treasurer shall accrue entirely to the general fund of this municipality. However, the proceeds of the community tax collected by the deputized barangay treasurers shall be apportioned as follows: aSATHE a) Fifty percent (50%) shall accrue to the general fund of this municipality; b) Fifty percent (50%) shall accrue to the barangay where the tax is collected. ARTICLE L Tax on the Transfer of Ownership of Business or Trade Activity SECTION 2L. 01. 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 One percent (1%) of the total consideration or, in the absence of specific consideration, One percent (1%) of the gross sales or receipts of the preceding year on file at the municipal treasurer's office, or the fixed amount of Five Hundred Pesos (P500.00), whichever is higher. SECTION 2L. 02. Rules and Regulations. 1) 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. 2) The permit issued to the former owner shall be surrendered to the municipal treasurer, thru the Office of the Mayor or the BPLO, who shall cancel the same in his records. 3) Any person, natural or juridical, who was granted a permit to operate or conduct a business or trade in this municipality who transferred his business to another shall inform in writing the Chief, Business Permits and License Office, 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. 4) The Municipal Mayor or his authorized department head shall issue other necessary rules and regulations for the effective implementation of this Article. SECTION 2L. 03. Time of Payment. The tax imposed in this Article shall be paid to the Municipal Treasurer by the buyer, donee or heir before the business or trade undertaking is operated, conducted or pursued. SECTION 2L. 04. Surcharge for Late Payment. Failure to pay the tax imposed in this Article on time shall subject the taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of tax due and such surcharge shall be paid at the same time and in the same manner as the tax due. IATHaS SECTION 2L. 05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of One Thousand Pesos (P1,000.00). CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee SECTION 3A. 01. Imposition of Fee. There shall be collected an annual fee for the issuance of a Mayor's Permit to every person, natural or juridical, for the operation of any business or service establishment, conduct of any trade activity, pursuit of any undertaking and practice of occupation or calling within this municipality. The permit fee is payable for every separate or distinct establishment or place where the business, trade or commercial undertaking and practice of occupation or calling is conducted. One line of business or trade activity does not become exempt by being conducted with some other business or activity for which the permit has been paid. KINDS OF BUSINESS, OR TRADE UNDERTAKING OR PRACTICE OF PROFESSION, OR PERMIT FEE OCCUPATION OR CALLING: PER ANNUM A) ON THE BUSINESS OF PRINTING AND PUBLICATION: a) Publisher P1,000.00 b) Printer 1,000.00 c) Both Printer and Publisher 1,500.00 B) ON ANY BUSINESS WITH A FRANCHISE EXCEPT OPERATION OF TRICYCLE ENJOYING A FRANCHISE P10,000.00 C) ON OPERATORS OF DELIVERY TRUCKs, VANS, AUVs, JEEPNEYS, OR SIMILAR VEHICLES: a) For each delivery truck with ten (10) wheels or more P100.00 b) For each delivery truck with less than ten (10) wheels, or delivery van, AUV, jeepney or similar vehicle 200.00 D) On the operation of business: 1) Dealers in fermented liquors, distilled spirits and/or wines, except for wine houses/cellars which shall be based on gross receipt: a) Wholesale dealers in foreign liquors P500.00 b) Retail dealers in foreign liquors 250.00 c) Wholesale dealers in domestic liquors 200.00 d) Retail dealers in domestic liquors 150.00 e) Wholesale dealers in fermented liquors 250.00 f) Retail dealers in fermented liquors 200.00 g) Wholesale dealers in vino liquors 120.00 h) Retail dealers in vino liquors 75.00 i) Retail dealers in tuba, basi and/or tapuy 50.00 2) Tobacco processor and dealers a) Tobacco Processor P5,000.00 b) Retail tobacco leaf dealers 200.00 c) Wholesale leaf tobacco dealers 500.00 d) Retail tobacco dealers 100.00 e) Wholesale tobacco dealers 250.00 3) Owners or operators of amusement places/devises: a) Night clubs/day clubs P5,000.00 b) Supper clubs, cocktail lounges, bars, discohouses, beer gardens, and other similar establishments 4,000.00 c) Cabarets, dance halls, or dancing pavilions 1,500.00 d) Social clubs/voluntary associations or organizations 1,000.00 e) Skating rinks 1,000.00 f) Bath houses, resorts and the like, per establishments 1,000.00 g) Steam baths, sauna baths and the like, per establishments 5,000.00 h) Billiard halls, pool halls, per table 50.00 i) Bowling establishments 5,000.00 j) Circuses, carnivals, fun houses and the like 2,000.00 k) Merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries or similar contrivances and side show booths, per contrivance or booth 200.00 l) Theaters and cinemahouses: a) Air conditioned 5,000.00 b) Non-air conditioned 3,500.00 c) Itinerant operators 50.00/day m) Boxing stadia, auditoriums, gymnasia, concert halls, or similar halls or establishments 5,000.00 n) Race track establishments 5,000.00 o) Pelota/tennis/squash courts, per court 100.00 p) Jai-alai and/or coliseum establishments 5,000.00 q) Off-track or off-fronton betting stations, per station 1,500.00 r) Amusement devices, per device 50.00 4) Financial institutions and/or lending institutions (pawnshops, banks, insurance companies, savings and loan associations, financial and/or lending investors), per establishments: Main Office P5,000.00 per branch 3,000.00 Money shops, per establishments 1,500.00 5) Dealers in securities, including foreign exchange dealers P1,500.00 6) Educational life plan/memorial plan: Principal Office P2,500.00 per branch/agency 1,500.00 8) * Private cemeteries/memorial parks 3,000.00 9) Boarding houses/lodging houses 250.00 10) Dancing schools/judo karate school/driving 500.00 schools/speed reading/EDP, etc. 11) Private schools, colleges and universities/private 5,000.00 hospitals 12) Nursery, vocational, and other schools not 1,500.00 regulated by the DECS 13) Private detective/security agencies: a) Principal Office 500.00 b) For every guard posted within the locality 100.00 E) On other activities: 1) On delivery trucks or vans to be paid by the manufacturers, producers of and dealers in any product regardless of the number of trucks or vans P100.00 2) For maintaining, window/display office 500.00 3) Promoters, sponsors or talent scouts 500.00 4) For holding stage shows or floor/fashion shows, payable by the operator 250.00 5) For maintaining an office, such as liaison office, administrative office, accounting office, business agencies, and/or similar office, with an area as follows: 400 sq.m. or more P1,000.00 300 sq.m. or more but less than 400 sq.m. 800.00 200 sq.m. or more but less than 300 sq.m. 600.00 100 sq.m. or more but less than 200 sq.m. 400.00 50 sq.m. or more but less than 100 sq.m. 300.00 Less than 50 sq. meters 200.00 6) For operating private/public warehouse or bodega of wholesalers/retailers importers and exporters except those private warehouses which business is duly licensed within the locality where such bodega is located 2,500.00 7) Cold storages 250.00 8) Refrigerating cases 100.00 9) Lumberyards 500.00 10) Car exchange on consignment basis 850.00 11) Storage and sale of flammable or explosive 1,000.00 substance 12) Peddlers 50.00 13) Signboards, billboards and other forms of advertisements 100.00 14) House to house promotional sales, per salesman 10.00/day 15) Film shooting on location, per day 200.00 16) Gun clubs 500.00 17) Judo-karate clubs 250.00 18) Establishment for the construction and repair of bodies of motors vehicles/assembler of trucks, buses, cars, jeeps, and heavy equipment: a) With machinery installation 5,000.00 b) Without machinery installation 1,500.00 c) Const'n of body of light vehicles 1,000.00 19) Establishment for the repair of motor vehicles: a) With an area of more than 1,000 sq.m. 1,500.00 b) With an area of more than 500 sq.m. but less than 1,000.00 sq.m. 1,000.00 c) With an area of 500 sq.m. or less 750.00 20) Restaurant, panciterias, cafes and cafeterias, carinderias, or any other public eating places: a) Restaurants or panciterias with more than 50 seating capacity 1,000.00 b) Restaurants or panciterias with less than 50 seating capacity 850.00 c) Cafes and cafeterias 500.00 d) Carinderias 300.00 21) Refreshment parlors: a) With 20 or more seating capacity 500.00 b) With less than 20 seating capacity 350.00 22) Hotels or motels: a) With 30 or more rooms 5,000.00 b) With 20 or more but less than 30 rooms 4,000.00 c) With 10 or more but less than 20 rooms 3,000.00 d) With less than 10 rooms 2,000.00 23) Manufacture of aerated water or softdrinks 5,000.00 24) Barber shops: a) With 20 or more chairs 800.00 b) With 10 or more but less than 20 chairs 700.00 c) With 5 to 9 chairs 600.00 d) With 4 or less chairs 450.00 25) Hardware store 1,500.00 26) Manufacture of bricks, tiles, hollow blocks and other similar products: a) Bricks and tiles, etc. 4,000.00 b) Culvert pipes up to 36" diameter 3,000.00 c) Hallow blocks, decor blocks, precasts and other similar products 2,000.00 d) Hallow blocks only 1,000.00 27) Distillery, brewery or rectifier and compounder 5,000.00 28) Second hand stores: a) Hardware and scrap, not spare parts 1,000.00 b) Furniture and household goods 750.00 29) Grocery store 750.00 30) Dealers in machineries, automobiles, motor cars, trucks, jeeps, jeepneys, and all other kinds of motor vehicles, machineries or accessories and spare parts: a) Dealers of brand new machineries, accessories and spare parts 3,000.00 b) Dealers in second hand motor vehicles and spare parts 2,000.00 31) Establishment for repair of motor vehicles 500.00 32) Bakeries: a) Those having 4 ovens or more 1,500.00 b) Those having 2 to 3 ovens 1,000.00 c) Those having one oven 750.00 d) Hot pandesal 500.00 33) Undertakers: a) With embalming establishment and depositing corpses 2,000.00 b) Rendering funeral services only 1,000.00 34) Manufacture and sale of rattan chairs, etc.: a) With machinery 1,000.00 b) Without machinery 500.00 35) Manufacture of mirror and art glasswork: a) With machinery 1,500.00 b) Without machinery 750.00 36) Factory/Manufacturer of cards (playing cards) 1,500.00 37) Printing shops 750.00 38) Painting shops/dress shops/tailor shops 600.00 39) Manufacturing of Bagoong (home made) 200.00 40) Laundry establishment using a) Using more than two washing machines 3,000.00 b) Less than two washing machines 2,000.00 41) Beauty parlors or shops 500.00 42) Repackers of wine and distilled spirits 2,000.00 43) General merchandise: a) Located in the poblacion or in a shopping center/public market 450.00 b) Located outside the poblacion or shopping center/public market 400.00 44) Recapping (Tire Plant) a) With more than two machines used 5,000.00 b) With less than two machines used 3,000.00 45) Extraction and hauling of sand, gravel, and other quarry resources 2,000.00 46) Garment manufacturer (RTW) and contractor: a) With more than 30 sewing machines 5,000.00 b) With 20 but less than 30 sewing machines 3,500.00 c) With 10 but less than 20 sewing machines 2,000.00 d) Less than 10 sewing machines 1,000.00 47) Vulcanizing, radiator repair shop, rewinding shop, battery repair and recharging 450.00 48) Wholesale lumber dealer: a) With machine 3,000.00 b) W/out machine 1,000.00 49) Apartments (for lease) a) Ten (10) doors up 1,500.00 b) Five (5) to nine (9) doors 1,000.00 c) With less than five (5) doors 750.00 50) Dormitories/Boarding house: a) 21 beds up 500.00 b) 10 to 20 beds 400.00 c) With less than 10 beds 300.00 51) Medical/Dental clinics 450.00 52) Animal clinic 350.00 53) Private hospital: a) More than 21 bed 2,000.00 b) 12 to 20 beds 1,000.00 c) With less than 12 beds 750.00 54) On owners, operators, or maintainers of gasoline service/filling stations: a) With an area of 1,500 sq.m. or more and/or with not less than seven (7) dispensing pumps 10,000.00 b) With an area of 1,000 sq.m. but less than 1,500 sq.m. and with five (5) or six (6) dispensing pumps 8,000.00 c) With an area of less than 1,000 sq.m. and four (4) dispensing pumps 6,000.00 d) Curb pumps and filling pumps 3,000.00 The gross receipts of services rendered such as oil change, greasing, washing and other similar services shall be subject to the graduated tax on contractors. In this connection, service station operators shall submit quarterly gross receipts on services rendered, and failure to do so shall subject the owner or operator or responsible officer, if a corporation, to a fine of One Thousand Pesos (P1,000.00) for the first offense and a fine of not more than Two Thousand Five Hundred Pesos (P2,500.00) or six months imprisonment on subsequent offenses. AHSaTI 55) Public/private warehouse 2,500.00 F) All other businesses not specifically mentioned: New Bus. P500.00 With annual sales: ANNUAL FEE Less than P3,000 P50.00 P3,000 or more but less than P10,000 100.00 10,000 or more but less than 50,000 200.00 50,000 or more but less than 100,000 300.00 100,000 or more but less than 200,000 500.00 200,000 or more but less than 300,000 600.00 300,000 or more but less than 400,000 700.00 400,000 or more but less than 500,000 800.00 500,000 or more but less than 600,000 1,000.00 600,000 or more but less than 700,000 1,500.00 700,000 or more but less than 800,000 2,000.00 800,000 or more but less than 900,000 3,000.00 900,000 or more but less than 1,000,000 4,000.00 1,000,000.00 to 10,000,000 5,000.00 Over P10,000,000.00 7,000.00 Provided, That on businesses with principal offices maintaining or operating branch or sales offices, the following permit fees per branch shall be imposed: Principal Office W/in Principal Office is W/Annual Sales the same locality outside the locality P1,000.00 per branch/ P2,000.00 per branch/ 10 MILLION per business per business OR MORE activity activity P500.00 per branch/ P1,000.00 per branch/ 1 MILLION per business per business OR MORE BUT activity activity LESS THAN 10 MILLION P300.00 per branch/ P500.00 per branch/ LESS THAN per business per business 1 MILLION activity activity H) ON GOLF LINKS: 1) Less than 10 holes P200.00 2) Ten (10) or more holes 300.00 I) ON OPERATORS OF RICE CORN COCONUT OR COFFEE MILLS FOR-A-FEE P80.00 J) ON PEDDLERS ENGAGED IN THE SALE OF ANY MERCHANDISE OR ARTICLE OF COMMERCE P50.00 K) ON PROPRIETORS OF AMUSEMENT DEVICES FOR-A-FEE INCLUDING BUT NOT LIMITED TO, THE FOLLOWING: Jukebox machine P50.00 per unit Family home computer 50.00 per unit Game and watch device 50.00 per unit Slot machine not classified As gambling device 100.00 per unit Other amusement devices 50.00 per unit L) ON OPERATORS OF COCKPITS P5,000.00 M) ON ALL OTHER SIMILAR BUSINESSES, TRADES, OR COMMERCIAL UNDERTAKINGS NOT HEREIN EXPRESSLY SPECIFIED P500.00 SECTION 3A. 02. Time and Manner of Payment. The fee imposed is the preceding Section shall be paid to the municipal treasurer upon approval of the application. No business or trade undertaking can be lawfully began or pursued in this municipality without the corresponding Mayor's permit. ITaCEc In case of renewal thereof, the fee shall be paid within the first twenty (20) days of January of each year. SECTION 3A. 03. Surcharge for Late Payment. In case of failure to pay the permit fee or renew the permit within the prescribed period, the fee shall be increased by a surcharge of twenty-five percent (25%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3A. 05. * Newly-started or Transferred Business, Trade or Commercial Undertaking. The Mayor's Permit Fee on newly-started or newly-transferred business, trade or commercial undertaking shall be in accordance with the following schedule: If the business starts to operate within the: Initial Permit Fee 1st quarter of the year P600.00 2nd quarter of the year 450.00 3rd quarter of the year 300.00 4th quarter of the year 150.00 For newly-started business or activity that starts to operate after January 20, the fee shall be paid before any business or activity can be lawfully began or pursued, and the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business or activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. However, for business undertakings which are temporary or seasonal in nature, the permit fee shall be P500.00 per booth or stall, for such duration of a season or celebration, or of a particular event, where stall tiangges are allowed for selling of various commodities, or of offering other business activities offering service for a fee: aIHSEc SECTION 3A. 06. Administrative Provisions. a) Application for Mayor's Permit. An application for a Mayor's Permit shall be filed with the BPLO under 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 as sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee 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 establishment or undertaking does not conform with zoning regulations and safety; 3) who has an unsettled tax obligation, debt or other liability to the government; and 4) who is disqualified under any provision of law or ordinance to establish, or operate the business being applied for. b) Issuance of permit, contents of permit. Upon approval of the application for a Mayor's Permit, two copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's permit Fee and the corresponding 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 Municipal 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 (100.00) pesos. c) Posting of Permit. Every permittee shall keep his permit conspicuously posted in plain view at all times in his place of business or office. If the permittee has no place of business or office he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or their duly authorized representatives. AaDSEC d) 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 surrendered thereof. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. e) 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 municipality; 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 for disorderly conduct, criminals or women of ill-refute, the Municipal 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 ordinance 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 Bayan. f) Upon revocation of the Mayor's Permit, the Municipal Mayor shall issue a corresponding Cease and Desist Order and/or Closure Order to any such person who violates any provision of this Article, refuses to pay an indebtedness or liability to this municipality; 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 for disorderly conduct, criminals or women of ill-refute to effect such revocation without prejudice such to the filing of any criminal and/or administrative case. SECTION 3A. 07. Fulfillment of other Requirements. The issuance of a mayor's permit shall not exempt the licensee or permittee from the fulfillment of other requirements in connection with the operation of the business or in the conduct of an activity prescribed under this Code, laws and ordinances of this municipality. SECTION 3A. 08. Rules and Regulations on Certain Establishments. 1) On Cafes, Cafeterias, Ice cream and other Refreshment Parlors, Restaurants, Soda Fountain Bars, Carinderias, Panciterias and other Food Establishments. Operators of all establishments engaged in the preparation and selling of readily edible foods shall not employ any cook or food dispenser without a Food Handler's Certificate or appropriate health certificate from the Municipal Health Office renewable every year. Establishments selling cooked and readily edible foods (fastfoods) shall have them adequately covered and protected from dust, flies and other insects and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and other existing laws or ordinances. 2) On Sauna Bath, Massage Parlors, Barber Shops, Beauty Shops and Similar Establishments. The aforementioned establishments shall not be allowed to operate with masseurs/masseuse, barbers or beauticians not having secured the corresponding medical certificate from the Municipal health Officer. TaDAHE 3) On Funeral Parlors. Funeral parlors, rendering embalming services shall not be allowed to operate without an embalmer duly licensed or authorized by the Department of Health. 4) On Hotels, Motels, Lodging House and similar establishments. No permit shall be issued to operators of hotels, motels, lodging houses without the same being inspected by the Municipal Health Officer, Fire Safety Inspector and Building Inspector or their duly authorized representative. Said establishments shall keep a registry of its guests, patrons, lodgers, customers or boarders, as the case may be, which shall be open to inspection by the Mayor or his duly authorized representative. SECTION 3A. 09. 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 Two Thousand Five Hundred Pesos (P2,500.00) 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. ARTICLE B Administrative Requirements SECTION 3B. 01. Requirements for a Mayor's Permit. Application for a Mayor's Permit shall be accompanied by the following: 1) For a newly-started business: a) Location sketch of the new business. b) Amount of paid-up capital of the business as shown in the article of incorporation or partnership; or a sworn statement of the capital investment by the owner or operator, if sole proprietorship. c) Certificate attesting to the tax or fee exemption if the business is exempted from the payment of a tax or fee. d) Certification from the officer-in-charge of zoning that the location of the new business is in accordance with zoning rules and regulations. e) Tax clearance showing that the operator has paid all his tax obligations in this municipality. f) Two (2) passport pictures of the operators. In the case of partnership or corporation, the picture of its President or General Manager. g) 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. DHETIS h) Other supporting papers as may be required. 2) For renewal of existing business permit: a) Previous year's Mayor's permit. b) Two (2) photocopies of the annual or quarterly tax. c) Two (2) photocopies of the receipts for the payment of all the required regulatory fees in this municipality. d) Certificate of exemption from the payment of the regulatory fees, if so exempted. e) Sworn statement of the capital investments, gross receipts or sales for the preceding calendar year. f) 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. HAEIac g) Other supporting papers as may be required. ARTICLE C Permit Fee on Caretelas or Calesa SECTION 3C. 01. Imposition of Fee. There shall be collected a permit fee of Fifty Pesos (P50.00) per annum for each calesa or caretela being used in this municipality. SECTION 3C. 02. 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 shall be paid within twenty (20) days after its acquisition. SECTION 3C. 03. Administrative Provisions. The office of the Mayor shall keep a register of calesas and caretelas which shall contain among others, the name and address of the owner and number of the registration plate. SECTION 3C. 04. Penalty. Any violation of the provisions of this Article shall be punished by a fine of One Thousand Pesos (P1,000.00). ARTICLE D Push Cart Registration Fee SECTION 3D. 01. Imposition of Fee. There shall be collected a registration fee of Twenty Pesos (P20.00) including license plate, per annum for each 3 or 4 wheeled push cart used in this municipality which shall be registered with the Office of the Mayor. cIaCTS SECTION 3D. 02. Time and Manner of Payment. The fee imposed herein shall be due and payable within the first twenty (20) days of January every year. SECTION 3D. 03. 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. ARTICLE E Permit Fee on Parades SECTION 3E. 01. Imposition of Fee. There shall be collected a permit fee of Five Hundred Pesos (P500.00) per day on every circus menagerie parade or other parades using banners, floats, or musical instruments held in this municipality. SECTION 3E. 02. Exemption. Civic and military parades and religious processions shall be exempted from the payment of the permit fee imposed herein. SECTION 3E. 03. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for a permit to the Municipal Mayor. SECTION 3E. 04. Administrative Provisions. Any person who shall hold a parade within this municipality shall first obtain a permit from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form which shall set forth the name and address of 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 F Large Cattle Registration and Transfer Fees SECTION 3F. 01. Definition. "Large Cattle" includes a two year old horse, mule, ass, carabao or other domesticated member of the bovine family. SECTION 3F. 02. Imposition of Fee. There shall be collected by the Municipal Treasurer the following fees: cHEATI a) For each certificate of ownership P100.00 b) For each certificate of transfer 150.00 c) Registration of private brand 250.00 d) Branding fee (service) 250.00 Provided, that the transfer fee shall be collected only once if a large cattle is transferred more than once a day. SECTION 3F. 03. Time and Manner of Payment. The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. SECTION 3F. 04. Administrative Provisions. a) The owner of the two (2) year old cattle is hereby required to register the said cattle with the Office of the Municipal Treasurer. All branded and counterbrand animals presented to the Municipal 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 the large cattle, regardless of age, shall likewise be registered with the Municipal 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 municipality which issued it. SECTION 3F. 05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of One Thousand Pesos (P1,000.00). SECTION 3F. 06. Applicability Clause. 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 G License Fee on Dogs SECTION 3G. 01. Imposition of Fee. Every person who owns or keeps any dog over three (3) months of age shall obtain a license therefor and pay to the Municipal Treasurer a license fee of One Hundred Pesos (P100.00) per annum. SECTION 3G. 02. Time of Payment. The fee imposed herein shall be due on the first twenty (20) days of January every year. The permit fee for dogs acquired after January 20 shall be paid without penalty within the first twenty (20) days following the date of its acquisition. caIEAD SECTION 3G. 03. Administrative Provision. The Municipal Treasurer shall keep a register of all licensed dogs, describing the same by name, if any, color, sex, and shall also enter in the registry the name and address of the owner or keeper. The owner or keeper of any dog required to be licensed under this Article shall provide a leather or metal collar and shall, furthermore, muzzle the dog. SECTION 3G. 04. Penalty. Any violation of the provisions of this Article shall be punished by a fine of Five Hundred Pesos (P500.00). ARTICLE H Permit for Gaffers, Referees, Bettakers, Bet Manager, PIT Manager and Promoter of Cockfights SECTION 3H. 01. Definition. When used in this Article, the term: a) Pit Manager refers to a person who professionally, regularly and habitually manages a cockpit and cockfights himself. 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). ESHcTD c) Bet Manager (Kasador) refers to a person who calls and takes care of bets from owners of both game-cocks and those of other bettors before he orders commencement of the cockfight and thereafter distribute winning bets to winners and deducting a certain commission. d) Bettaker ("Kristo") 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 losses his bets depending upon the result of the cockfight as. e) Gaffer (Mananari) refers to a person knowledgeable in the technique of arming fighting cocks with gaff or gaffs either or both legs. f) Handler (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 and ordinary cockfights. h) Gamecock refers to domesticated fowls, whether imported or locally breed, as well as native fighting cocks indigenous to the country, specially breed, trained and conditioned for actual cockfighting or for propagation and 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 3H. 02. Imposition of Fee. There shall be collected an annual fee for the issuance of a Mayor's Permit in this municipality for the following cockpit personnel and officials: HCaDIS 1) Operators, general managers, promoter hosts or persons promoting cockfights P400.00 2) Pit Manager 200.00 3) Referees 200.00 4) Gaffer 200.00 5) Bet Taker 140.00 6) Bet Manager 200.00 7) Cashier 200.00 SECTION 3H. 03. Time and Manner of Payment. The Mayor's Permit fee shall be paid to the Municipal Treasurer before the gaffer, referees, bettaker, pit manager, bet manager, handler or promoter participates in a cockfight. Thereafter, the fee shall be paid annually upon renewal of the permit on the birth month of the permittee. SECTION 3H. 04. Administrative Provision. Only licensed referees and bettakers shall officiate in cockfight held in this municipality. No operator or owner of a cockfight shall allow any gaffer, referee, gaffer, bettaker, pit manager or promoter inside the cockpit who has not secured the permit and paid the Mayor's fee herein required. SECTION 3H. 05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of One Thousand Pesos (P1,000.00). ARTICLE I Poundage Fee on Impounding of Astray Animals SECTION 3I. 01. Definition. When used in this Article, the term: a) "Large Cattle" includes horse, mules, asses, carabao, cows and other domesticated members of the bovine family. b) "Astray Animals" means an animal which is set loose, unrestrained and not under the complete control of its owner or the one in charge or in possession thereof, found roaming at large in public or private places whether fettered or not. c) "Public Place" includes national, provincial, municipal or barangay roads, streets, parks, plazas and other places open to the public. d) "Private Place" includes privately-owned street or yards, rice fields or farmlots owned by an individual other than the owner of the animal. IHCDAS SECTION 3I. 02. Imposition of Fee. There shall be imposed the following fees each day or fraction thereof on each head of astray animal found, running or roaming at large, or fettered in public or private places in this municipality: a) Large Cattle P100.00 b) Goat and Pig 50.00 c) Dog 25.00 SECTION 3I. 03. Time of Payment. The poundage fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal. SECTION 3I. 04. Administrative Provisions. For purposes of this Article, the Chief of Police, PNP or his deputies are authorized to apprehend and impound astray animal in the municipal corrals or place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animals in the Municipal Hall and inform the Mayor accordingly. Impounded animals not claimed within ten (10) days after the date of impounding shall be sold at public auction in accordance with the generally accepted procedures. ARTICLE J Permit Fee on Storage of Flammable, Combustible or Explosive Substances SECTION 3J. 01. Imposition of Fee. There shall be collected from every person storing flammable, combustible or explosive substances the following permit fee: SacTAC a) Flammable Liquids: Flammable Liquids with flash point at 20 For below such as gasoline and other carbon besolphide, naptha, benzol, allodin and acetone: Fee per annum Over 5 to 25 gals. P6.00 Over 25 to 50 gals. 16.20 Over 50 to 100 gals. 31.80 Over 100 to 500 gals. 64.20 Over 500 to 1,000 gals. 96.00 Over 1,000 to 1,500 gals. 127.80 Over 1,500 to 2,000 gals. 160.20 Over 2,000 to 2,500 gals. 192.00 Over 2,500 to 3,000 gals. 255.60 Over 3,000 to 3,500 gals. 319.20 Over 3,500 to 4,000 gals. 384.00 Over 4,000 to 8,000 gals. 480.00 Over 8,000 to 10,000 gals. 653.40 Over 10,000 to 50,000 gals. 960.00 Over 50,000 to 200,000 gals. 1,400.00 Over 200,000 to 500,000 gals. 1,920.00 Over 500,000 to 1,500,000 gals. 2,559.00 Over 1,500,000 gals. 3,199.80 Flammable liquids with flash point at above 20 F and below 70 F such as alcohol, amyl acetate, toluol, ethylacetate. IDaCcS Over 5 to 25 gals. P12.00 Over 25 to 50 gals. 16.20 Over 50 to 100 gals. 24.00 Over 100 to 500 gals. 40.20 Over 500 to 1,000 gals. 64.20 Over 1,000 to 5,000 gals. 160.20 Over 5,000 to 25,000 gals. 319.80 Over 25,000 to 50,000 gals. 640.20 Over 50,000 gals. 799.80 Flammable liquids with flash point at 70 F to 200 F such as turpentine, thinner, prepared paints, diesel oil, fuel, oil, kerosene, varnish, cleansing solvent, polishing liquids: Over 5 to 25 gals. P6.00 Over 25 to 50 gals. 10.20 Over 50 to 100 gals. 16.20 Over 100 to 1,000 gals. 40.20 Over 1,000 to 5,000 gals. 79.80 Over 5,000 to 10,000 gals. 160.20 Over 10,000 to 50,000 gals. 240.00 Over 50,000 to 100,000 gals. 400.20 Over 100,000 to 500,000 gals. 640.20 Flammable liquids with flash point of over 200 F when subject to spontaneous ignition or is artificially heated to a temperature equal or higher than its flash point such as petroleum oil, crude oil, others: Over 5 to 25 gals. P6.00 Over 25 to 50 gals. 10.20 Over 50 to 100 gals. 16.20 Over 100 to 500 gals. 43.00 Over 500 to 1,000 gals. 96.00 Over 1,000 to 20,000 gals. 160.20 Over 20,000 gals. 240.00 b) Flammable gases: ETISAc Acetylene, hydrogen, coal gas and other flammables in gaseous form, except liquefied petroleum gas and other compressed gases: Over 5 to 25 gals. P6.00 Over 25 to 100 gals. 16.20 Over 100 to 500 gals. 48.00 Over 500 to 2,000 gals. 96.00 Over 2,000 to 10,000 gals. 240.00 Over 10,000 to 50,000 gals. 480.00 Over 50,000 to 100,000 gals. 720.00 Over 100,000 gals. 1,200.00 Combustible solids: i. Calcium carbide: Over 10 but not more than 20 kg. P18.00 Over 20 but not more than 50 kg. 24.00 Over 50 but not more than 500 kg. 48.00 Over 500 but not more than 1,000 kg. 72.00 Over 1,000 but not more than 5,000 kg. 96.00 Over 5,000 but not more than 10,000 kg. 120.00 Over 10,000 but not more than 50,000 kg. 180.00 Over 50,000 kg. 240.00 ii. Pyrolyxin: Over 10 to 50 kg. P16.20 Over 50 to 200 kg. 31.80 Over 200 to 500 kg. 64.20 Over 500 to 1,000 kg. 120.00 Over 1,000 to 3,000 kg. 240.00 Over 3,000 to 10,000 kg. 400.20 Over 10,000 kg. 799.80 * Matches: Over 25 to 100 kg. P16.20 Over 100 to 500 kg. 79.80 Over 500 to 1,000 kg. 160.20 Over 1,000 to 5,000 kg. 319.80 Over 5,000 kg. 480.00 iv. Nitrate, phosphorous, bromine, Sodium, picric acid, and other hazardous, explosive, corrosive, oxidizing and lachrymatory properties: cDAITS Over 5 to 25 kg. P16.20 Over 25 to 100 kg. 24.00 Over 100 to 500 kg. 60.00 Over 500 to 1,000 kg. 120.00 Over 1,000 to 5,000 kg. 180.00 Over 5,000 kg. 240.00 v. Shredded combustible materials such as wood shavings (kusot), waste (estopa), sisal, oakum, and other similar combustible shaving and fine materials: Over 9 to 100 cu.ft. P16.20 Over 100 to 500 cu.ft. 48.00 Over 500 to 1,000 cu.ft. 72.00 Over 1,000 to 2,500 cu.ft. 120.00 Over 2,500 cu.ft. 180.00 vi. Tar, resin, waxes, copra, rubber, coal, and similar combustible materials: aSECAD Over 50 to 100 kg. P18.00 Over 100 to 1,000 kg. 36.00 Over 1,000 to 5,000 kg. 72.00 Over 5,000 kg. 120.00 SECTION 3J. 02. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for a Mayor's Permit to store the aforementioned materials or substances. SECTION 3J. 03. Administrative Provisions. 1) No person shall store or keep at his place of business or elsewhere in this municipality 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 naptha 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. aSITDC 2) The Chief of the Fire Station, BFP, shall promulgate the necessary rules and regulations for the proper storing of said materials or substances taking into consideration the provisions of P.D. 1185 (Fire Code of the Philippines) and its implementing rules and regulations and related laws. SECTION 3J. 04. 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 Two Thousand Five Hundred Pesos (P2,500.00) 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. AEScHa ARTICLE K Registration and Permit Fee on Bicycle or Pedaled Tricycle SECTION 3K. 01. Imposition of Fee. There shall be collected from the owner of a bicycle or pedaled tricycle operating within the municipality, the following fees: Registration Fee, per bicycle P10.00 Permit or License Fee, per bicycle 12.00 Registration Fee, per pedaled tricycle (pedicab) 15.00 Permit or License Fee, per pedaled tricycle 25.00 SECTION 3K. 02. Time of Payment. The fee imposed herein shall be due on the first day of January and payable to the Municipal Treasurer within the first twenty (20) days of January every year. For bicycle or pedaled tricycle acquired after the first twenty (20) days of January, the permit fee shall be paid without penalty within the first twenty (20) days following its acquisition. cSTHaE SECTION 3K. 03. Administrative Provisions. A metal plate or sticker shall be provided by the Office of the Municipal Treasurer to be paid at cost by the owner of the bicycle or pedaled tricycle. The Municipal 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. SECTION 3K. 04. Penalty. Any violation of the provisions of this Article shall be punished by a fine of Five Hundred Pesos (P500.00). CIDaTc ARTICLE L Permit Fee on Cattle, Pig or Chicken Pen or Corral SECTION 3L. 01. Imposition of Fee. There shall be collected a fee of Ten Pesos (P10.00) per square meter for every permit to construct a cattle, pig or chicken pen or corral. DAEcIS SECTION 3L. 02. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer upon application for permit with the Office of the Municipal Mayor. SECTION 3L. 03. 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 existing laws, rules and regulations and require presentation of the receipt of payment of the fee imposed in this Article. IHcSCA SECTION 3L. 04. Penalty. Any violation of the provisions of this Article shall be punished by a fine of One Thousand Pesos (P1,000.00). ARTICLE M Permit Fee on Film-Making SECTION 3M. 01. Imposition of Fee. There shall be collected from every person, natural or juridical, that shall undertake a location-filming within the territorial jurisdiction of this municipality the following fees: A. Permit fee for location filming P500.00/day B. Additional Regulatory fees: 1) Per filming of movies or motion pictures for commercial purposes, per film 300.00 2) For filming of movies or motion pictures considered as a documentary film 100.00 3) For every location or place or shooting the film 100.00 SECTION 3M. 02. 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 a documentary film; the number of sites, number of days, locations or places where the film would be shot and such other necessary information. DHcEAa The Chief of the Business Permits and Licensing Office, Office of the Mayor shall issue the necessary rules and regulations for the proper implementation of this Article. SECTION 3M. 03. Time and Manner of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer upon application for a Mayor's permit or issuance thereof. HDTCSI SECTION 3M. 04. 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 twenty-five percent (25%) of the original amount of fee due. Such surcharge to be paid at the same time and in the same manner as the original amount of fees due. SECTION 3M. 05. Penalty. Any violation of the provisions of this Article shall be punished by a fine One Thousand Pesos (P1,000.00). AEITDH ARTICLE N Permit Fee on Agricultural Machinery and Other Heavy Equipment SECTION 3N. 01. 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 municipality. ANNUAL PERMIT FEE Tractor P1,000.00 Bulldozer 2,500.00 Forklift 2,500.00 Grader 2,500.00 Other agricultural machinery or Heavy equipment not enumerated above 1,000.00 SECTION 3N. 02. Time and Manner of Payment. The fees imposed herein shall be payable prior to the rental of the equipment upon application for a Mayors Permit. CSIDTc SECTION 3N. 03. Administrative Provisions. The Municipal Treasurer shall keep a registry of all heavy equipments 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. SECTION 3N. 04. 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 Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than One (1) month but not Six (6) months, or both such fine and imprisonment, at the discretion of the Court. DCTHaS ARTICLE O Fee for Registration of Religious, Civic, Social and/or Sports Organizations, Clubs, Associations or Fraternities SECTION 3O. 01. Imposition of Fee. There shall be collected an annual registration fee of Five Hundred Pesos (P500.00) for every religious, civic, social and/or sports organizations, clubs, associations, federation or fraternities organized and/or operating in this municipality for purposes not contrary to laws, rules and regulations. SICDAa SECTION 3O. 02. Time of Payment. The fee shall be paid to the Municipal 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 3O. 03. 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 twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the original fee due. acIASE SECTION 3O. 04. Administrative Provisions. 1) It shall be the duty of the Officer of the organization covered under this Article, through their President or Chairman, to register the name of their organization or association with the Office of the Mayor. 2) The application for 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 (2) officers of the said organization stating therein the purpose or purposes for which the organization is established or formed, together with a copy of the list of all its members including their respective addresses. IaHDcT SECTION 3O. 05. Exemption. 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 3O. 06. Penalty. Any violation of the provisions of this Article shall be punished by a fine of One Thousand Pesos (P1,000.00). THIcCA ARTICLE P Special Mayor's Permit SECTION 3P. 01. Permit to Hold Benefits. Religious, civic, social and/or sports organizations, clubs, associations, federations or fraternities desiring to hold benefit shows, balls, programs, exhibitions, contests, bingo socials and other kinds of fund-raising activities may be issued a Special Mayor's permit for an amount of P50 (Fifty Pesos), provided, that the said organization is duly registered with the Office of the Mayor; that the proceeds of which shall inure or benefit the welfare organization or intended for purposes that will redound to the welfare of the general public; that it shall not in any manner violate any existing ordinance, rule and regulation, especially those on traffic and pedestrian hazards, and provided further, that a permit therefor shall first be secured from the Department of Social Welfare and Development (DSWD) and/or equivalent Department/Division/Unit in the Municipal Government authorizing the holding of such activities. SECTION 3P. 02. Exemption. Only fund-raising activities sponsored by the Barangay Council (Sangguniang Barangay) are exempted from securing a permit from any national or local office or agency as per Section 391, paragraph 11 of R.A. 7160 and Article 101, paragraph 11 of its implementing rules and regulations. Provided that no fund-raising activities shall be held within a period of sixty (60) days immediately preceding and after a national or local election, recall, referendum or plebiscite and provided finally, that said fund-raising activities shall comply with national policy standards and regulations on moral, health and safety of the persons participating therein. The Sangguniang Barangay, through the Punong Barangay, shall render a public accounting of the funds raised at the completion of the project for which the fund-raising activity was undertaken. aDHCcE SECTION 3P. 03. Administrative Provisions. Except for the Barangay Council, it shall be unlawful for any person, natural or juridical, to hold benefit shows, programs, contests and other fund-raising activities without the corresponding permit from the Mayor. SECTION 3P. 04. Penalty. Any violation of the provisions of the Article shall be punished by a fine of One Thousand Pesos (P1,000.00). DACaTI ARTICLE Q Fees for the Sealing and Licensing of Weights and Measures SECTION 3Q. 01. Imposition of Fees. Every person using instrument of weights and measures within this municipality shall first have them sealed and licensed annually and pay to the Municipal Treasurer the following fees: a) For sealing linear metric measures of: Not over three (3) meters P5.00 Over three (3) meters 10.00 b) For sealing metric measures with a capacity of: Not over ten (10) liters 5.00 Over ten (10) liters 10.00 c) For sealing metric instruments of weights: With a capacity of: Less than thirty (30) kilograms 5.00 Thirty (30) kg. But not more than 50 kg. 10.00 Fifty (50) kg. But not more than 100 kg. 15.00 100 kg. But not more than 500 kg. 25.00 500 kg. But not more than 1,000 kg. 35.00 One Thousand Kilograms or more 50.00 For apothecary or other balance of precision, the fee shall be double the rates prescribed above. aCcSDT For each scale or balance, a complete set of weights for use therewith shall be sealed free of charge. However, for each extra weight, the charge shall be One peso (P1.00). SECTION 3Q. 02. Exemption. All instrument of weights and measures used in government work or maintained for public use by the national, provincial, municipal or barangay government shall be tested and sealed free of charge. cSIHCA SECTION 3Q. 03. Time of Payment. The fees levied in this Article shall be paid to the Municipal Treasurer when the weights or measures are sealed, before their use and thereafter, on or before the anniversary date. SECTION 3Q. 04. 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 twenty-five percent (25%) of the original amount of fees due. Such surcharge to be paid at the same time and in the same manner as the original amount of fees due. AHTICD SECTION 3Q. 05. Place of Payment. The fees shall be paid in this municipality 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 municipality or city where he resides. SECTION 3Q. 06. Accrual of Proceeds. The proceeds of the fees as well as surcharges, interest and fines collected in connection with this Article shall accrue to this municipality where it is collected. IDAESH SECTION 3Q. 07. Form and Duration of License for Use of Weights and Measures. The official receipts for the fee charged for sealing of a weight or measure shall serve as a license to use instrument for one year from the date of sealing, unless deterioration or damage which renders the weight or measure inaccurate occurs within the period. When a license is renewed, the same shall expire on the same day and 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 upon demand by the Municipal Treasurer or his deputies. SECTION 3Q. 08. Secondary Standards Preserved by Municipal Treasurer; Comparison Thereof with the Fundamental Standard. The Municipal Treasurer shall keep full sets of secondary standards in their offices for the use in the testing of weights and measures. The secondary standards shall be compared with the fundamental standards in the Department of Science and Technology at least once a year. When found to sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of the instrument it shall be destroyed in the Department of Science and Technology (DOST). IDESTH SECTION 3Q. 09. Destruction of Defective Instrument of Weights or Measures. Any defective instrument of weights or measures shall be destroyed by the Municipal Treasurer or any of his authorized deputies if its defect is such that it cannot readily and securely be repaired. SECTION 3Q. 10. Inspectors of Weights and Measures. The Municipal Treasurer or his authorized representatives shall inspect and test instruments of weights and measures. In case the inspection and testing is conducted by the deputies of the Municipal Treasurer, they shall report on the condition of the instruments in the territory assigned to them to the Municipal Treasurer. It shall be their duty to secure evidence of infringements of the law or of fraud in the use of weights and measures or of neglect of duty on the part of any office engaged in sealing weights and measures. Evidence so secured by them shall be presented forthwith to the Municipal Treasurer and to the proper prosecuting officer. AHEDaI SECTION 3Q. 11. Dealer's Permit to Keep Unsealed Weights and Measures. Upon obtaining written permission from the Municipal Treasurer or his deputies, any dealer may keep unsealed instruments of weight or measures in stock for sale until sold or used. SECTION 3Q. 12. Fraudulent Practices Relative to Weights and Measures. Any person other than an official sealer of weights and measures who places an official tax or seal upon any instrument of weight and measure, or attaches it thereto; or who fraudulently imitates any work, stamp, brand, tag or other characteristic sign used to indicate that weight or measure has been officially sealed; or who alters in any way the certificate or license issued by the sealer as an acknowledgement that the weight or measure mentioned therein has been duly sealed or who makes or knowingly sells or used any false or counterfeit stamp, tag, certificate or license, or any dye for printing or making stamps, tags, certificates or licenses which is an imitation of or purports to be a lawful stamp, tag, certificate, or license of the kind required by the provisions of this Article; or who alters the written or printed figures or letters on any stamp, tag, certificate or license used or issued; or who has in his possession any such false counterfeit, restored, or altered stamp, tag, certificate or license for the purpose of using or reusing the same in the payment of fees or charges imposed in this Article; or who procures the commission of any such offense by another, shall for such offense be fined not less than Two Hundred Pesos (P200.00) nor more than One Thousand Pesos (P1,000.00) or imprisonment for not less than One (1) month nor more than Six (6) months, or both at the discretion of the Court. HAcaCS SECTION 3Q. 13. Unlawful Possession or Use Instrument Not Sealed Before Using and Not Sealed Within Twelve Months. Any person making a practice of buying or selling by weight or measure, or of furnishing services the value of which is estimated by weight or measure, who has in his possession without permit any unsealed scale, balance, weight or measure, and any person who uses, in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefore has expired and has not been renewed in due time, shall be punished by a fine not exceeding Five Hundred Pesos (P500.00) or by imprisonment for not exceeding Six (6) months, or both; but if such scale, balance, weight, or measure so used had been officially affixed thereto remains intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed with repairs or alteration, such instrument shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weights or measures, be sealed and the owner, possessor, or user of same shall be subject to no 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 to be collected and accounted for by the same official and in the same manner as the regular fee for sealing such instruments. SECTION 3Q. 14. 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 shall be punished by a fine not less than Two hundred Pesos (P200.00) nor more than One Thousand Pesos (P1,000.00) or by imprisonment of not less than One (1) month nor more than Six (6) months, or both. EaHIDC Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure fraudulently misrepresents the weight or measure thereof, shall be punished by a fine of not less than Two Hundred Pesos (P200.00) nor more than One Thousand Pesos (P1,000.00) or imprisonment for not less than One (1) month nor more than Six (6) months, or both. SECTION 3Q. 15. Compromise Power. Before a case is filed in Court for an offense which does not involve fraud, the Municipal Treasurer is hereby authorized to settle such an offense upon payment of a compromise penalty of not less than Two Hundred Pesos (P200.00) nor more than Five Hundred Pesos (P500.00). IAETSC SECTION 3Q. 16. Penalty. Any violation of the provisions of the Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five hundred Pesos (P2,500.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine or imprisonment, at the discretion of the Court. ARTICLE R Permit on Hauling and Trucking Services SECTION 3R. 01. Imposition of Fee. There shall be collected from every person engaged in the business of hauling and trucking services operating within this municipality a permit fee of Seven Hundred pesos (P700.00) per truck, per annum. The fee imposed herein shall not be collected from operators of hauling and trucking services whose trucks merely pass this municipality. TSAHIa SECTION 3R. 02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for a Mayor's Permit to operate hauling or trucking services in this municipality. In the succeeding year, the fee shall be paid within the first twenty (20) days of January of every year, in case of renewal thereof. SECTION 3R. 03. Surcharge for Late Payment. Failure to pay the fee required in this Article shall subject the taxpayer to a surcharge of twenty five percent (25%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the original amount of fees due. DcTAIH SECTION 3R. 04. Administrative Provisions. 1) The Mayor's Permit shall be issued only to the applicant after payment of the required fee. 2) The weight capacity of roads and bridges shall be carefully observed by the driver of the vehicle being used in hauling such cargoes. CTHaSD 3) Haulers shall also observe carefully the proper loading logs, sugar cane, cattle, swine, fowl and other kinds of cargoes, that same are securely tied or properly covered. 4) The Mayor's Permit shall be carried at all times while engaged in hauling activities in this municipality and shall be presented to the authorities concerned upon the latter's demand. SCcHIE SECTION 3R. 05. Penalty. Any violation of the provisions of the Article shall be punished by a fine One thousand Pesos (P1,000.00). ARTICLE S Permit on Operation of Business Rendering or Offering to Render "Transport Services For-A-Fee" SECTION 3S. 01. Imposition of Fee. 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 a "tricycle-for-hire" business, per unit of tricycle P50.00 2) Operation of "jeepney or AUV for hire" business, per unit of vehicle 200.00 3) Operation of "truck or wagon for hire" business, per unit of vehicle 300.00 4) Operation of "car-for-hire" business per car 500.00 SECTION 3S. 02. Time and Manner of Payment. 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 each year, in case of renewal thereof. cEaDTA SECTION 3S. 03. Surcharge for Late Payment. Failure to pay the fee 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 fee due, such surcharge to be paid at the same time and in the same manner as the original amount of fee due. SECTION 3S. 04. Exemption from Payment of Business Tax. Except for the "regulatory fee" imposed herein, no other kind of tax (including business tax) for the operation of the motor vehicles being used shall be collected from the operators of such kind of business undertaking. DTAcIa SECTION 3S. 05. Exemption of Other Transport Vehicles. Transport vehicles being utilized as a component of duly established business enterprise and not being offered for hire including those being used primarily for private purposes are exempted from the provisions of this Article. Also exempted are operators of "passenger buses, jeepneys, AUVs" which have been granted a Certificate of Public Convenience" by the Land Transportation Franchising and Regulatory Board (LTFRB) to operate in this municipality or whose vehicle merely passes thru this municipality. SECTION 3S. 06. Administrative Provisions. 1) No permit to operate any business of rendering or offering to render transport services-for-a-fee shall be issued unless the motor vehicle, except motorized tricycle, being used or to be used, has been duly registered with the LTO, DOTC. STIcEA 2) A numbered plate, metal or otherwise, shall be provided by the Office of the Treasurer to be paid at cost by the applicant. 3) The Chief, Business permits, Licensing Office, Office of the Mayor, shall keep a registry of all the 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 be required. EITcaD SECTION 3S. 07. Penalty. Any violation of the provisions of the Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) 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. ARTICLE T Fee for the Registration of Motorized Tricycle SECTION 3T. 01. Imposition of Fee. There shall be collected an annual registration fee for every motorized tricycle in this municipality in the amount indicated hereunder: Motorized tricycle for private use P50.00 per annum Motorized tricycle-for-hire 100.00 per annum In addition thereto, fees imposed under ordinance creating Tricycle Regulatory Board shall be paid by owners/operators of motorized tricycle for hire. SaITHC SECTION 3T. 02. Time and Manner of Payment. The registration fee imposed herein shall be due on the first day of January and payable to the Municipal Treasurer within the first twenty (20) days of January of every year. For motorized tricycle acquired after the first twenty (20) days of January, the registration fee shall be paid without penalty within the first twenty (20) days following its acquisition. SECTION 3T. 03. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayers to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the original amount of fee due. ACcEHI SECTION 3T. 04. Administrative Provisions. A metal plate or sticker with a corresponding registry number shall be provided by the Office of the Treasurer for every motorized tricycle. The Municipal Treasurer shall keep a registry of all motorized tricycles which shall include information such as: its make and brand, the name and address of the owner thereof; the number of the plate or sticker and such other information that may be necessary. A list of all registered tricycles shall be submitted by the Municipal Treasurer to the Business Permits, Licensing and Inspection Division, Office of the Mayor, copy furnished the Office of the Local Philippine National Police. SECTION 3T. 05. Penalty. Any violation of the provisions of the Article shall be punished by a fine not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) 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. HCaEAT ARTICLE U Occupation or Calling Fee SECTION 3U. 01. Imposition of Fee. There is hereby levied an annual "occupation or calling fee" 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: GROUP A HUNDRED FIFTY (P150.00) PESOS Agriculturist, Foresters Automotive Mechanics, unless he is a mechanical engineer who has paid his "professional tax" Computer technicians Electricians unless he is an electrical engineer who has paid his "professional tax" Electronic technicians (Radio, TV, Audio) Hospitality girls, entertainers, hostesses, taxidancers Insurance adjusters, consultants or agents Interior decorators (professional) Professional embalmers (authorized by DOH) Professional singers, radio broadcasters, announcers, disc jockeys Professional tailors, haberdasher, couturier, modiste, fashion designer and the like Professors, instructors or teachers in private institutions unless they are "professionals" who have paid their "professional tax" Psychic healers, Soothsayers, Seers Refrigeration and air-conditioning technicians Therapist, unless he is a registered nurse GROUP B ONE HUNDRED (P100.00) PESOS Accupuncturists Bakers (professional) Cattle auctioneers Chef or head cook Club managers Dance instructors/instructress Dieticians, nutritionist (unless he has paid his Professional Tax) Florists Hairdressers or hairstylists Heavy equipment operators Marine officers, unless he is a marine engineer who has paid his "professional tax" Master carpenters Master plumbers Professional beauticians, make-up artists Professional boxers Professional butchers Professional manicurists Professional masons, welders, pipefitters Professional masseurs/masseuse Professional security officers/guards Professional stevedores Professional waiters or waitresses Swimming instructors Telegraph operators Telephone operators Typewriter repairman Other similar occupations or callings SECTION 3U. 02. Definitions. As used in this Article, the term: Calling means one's regular business, trade, vocation or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, hostesses, masseurs, and the like. ISaTCD Occupation means one's regular business or employment, or an activity which principally takes upon one's time, thought and energies. It includes any calling, business, trade, profession or occupation. SECTION 3U. 03. Exemptions. The occupation or calling fee imposed in this Article shall not apply to persons exclusively employed in the government. TIADCc SECTION 3U. 04. Payment of the Fee. The occupation or calling fee aforementioned shall be paid before any occupation or calling herein specified can be lawfully pursued and one line of occupation or calling does not become exempt by being conducted with some other occupation or calling for which the fee has been paid. Plus an additional cost for Identification Card (ID). SECTION 3U. 05. Time of Payment. The occupation or calling fee imposed in this Article shall be payable annually, on or before the thirty-first (31st) day of January of every year. Any person beginning an occupation or calling after the month of January must pay the prescribed fee in full before engaging in the pursuit of his occupation or calling. ESacHC SECTION 3U. 06. 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 twenty-five percent (25%) of the original amount of fees due, such surcharge to be paid at the same time and in the same manner as the original fees due. SECTION 3U. 07. Administrative Provisions. The Municipal Treasurer shall keep a registry of persons who have paid the occupation or calling fee imposed herein and shall submit a consolidated list thereof to the Mayor thru the Chief, Business Permits, Licensing Office, Office of the Mayor. DHSACT Any individual or corporation employing a person required under this Article to pay a privilege fee on occupation or calling shall require the presentation of the receipt for payment of the fee prescribed herein by that person before employing him or, if already employed, the presentation of the receipt of the annual payment for the current year. Any person subject to the fee imposed in this Article shall write or print in the deeds, receipts, reports and other important documents the number of the official receipt issued to him. cSCTID SECTION 3U. 08. Penalty. Any violation of the provisions of the Article shall be punished by a fine of Five Hundred Pesos (P500.00). ARTICLE V Permit on Certain Activities SECTION 3V. 01. Issuance of Permit for Certain Unspecified Activities. The issuance of a permit for certain activities not specifically enumerated in this Code shall be governed by the pertinent provisions of P.D. 771, P.D. 1096, P.D. 1185 and other existing laws, rules and regulations. DTESIA The national government thru its agencies concerned shall, by virtue of P.D. 1096 (National Building Code) and P.D. 1185 (Fire Code of the Philippines) issue the necessary permit as well as the collection of fees and/or charges for the following: 1) Signs, signboards and advertisements HcaDTE 2) Building permit 3) Sanitary/plumbing permit 4) Electrical permit 5) Mechanical permit EHcaAI 6) Sidewalk construction permit 7) Sidewalk occupancy permit 8) Excavation permit 9) Inspection (plumbing, electrical and mechanical) 10) Line and Grade Establishment 11) Certificate of Occupancy 12) Other related matter covered by the provisions of P.D. 1096 and P.D. 1185 AEaSTC For this purpose, rates to be imposed under this provision shall be twice the rates imposed as provided for under P.D. 1096 and P.D. 1185. CHAPTER IV Service Fees ARTICLE A Secretary's Fees SECTION 4A. 01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from any office of this municipality: ADTCaI 1) For every one hundred (100) words or fraction thereof, typewritten (not including the certificate and any notation) P5.00 2) Where the copy to be furnished is in printed form, in whole or in part, for each page (double this fee if there are two pages in a sheet) 5.00 3) For each certificate of correctness (with seal of office) written on the copy or attached thereto 10.00 4) For certifying the official act of a municipal judge or other juridical certificate, with seal 10.00 5) For certified copies of any paper, record, decree, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings), for each one hundred (100) words 20.00 6) For copies produced by copying machine, per page 3.00 7) Photo copy, per page 6.00 SECTION 4A. 02. 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. ESITcH SECTION 4A. 03. Time of Payment. The fees shall be paid to the Municipal Treasurer at the time of the request, written or otherwise, for the issuance of a copy of any municipal records or documents is made. ARTICLE B Local Registry Fees SECTION 4B. 01. Imposition of Fees. There shall be collected for services rendered by the Local Civil Registrar of this municipality the following fees: a) Marriage Fees: 1) Application fee P50.00 2) License Fee 50.00 3) Solemnization Fee free 4) Family Planning Counselling Fee (including certificate) 200.00 b) For registration of documents and copies of document on file in Civil Registry: 1) Alien Certificate of Registration (ACR) P300.00 2) Birth Certificate (Xerox copy) 20.00 3) Death Certificate (Xerox copy) 20.00 4) Certificate of Annulment/Cancellation 100.00 5) Registration of Annulment/Cancellation 250.00 6) Civil Registration Forms 10.00 7) Marriage Certificate (Xerox copy) 20.00 8) All certification pertaining to Civil Registration 20.00 Use of Security Paper as per Ordinance No. 10, series of 2000 50.00 9) Late Registration and supplemental report 60.00 10) Restos 500.00 11) Death and Burial (specific) 1) Burial Permit Fee 20.00 2) Death Certificate 20.00 3) Embalming 30.00 4) Funeral Fee 50.00 5) Transfer Fee 50.00 6) Construction Fee (adult) 160.00 (child) 80.00 7) Wall Niche Rental Fee for 1 year only 100.00 (As per Ordinance No. 22, series of 2001) SECTION 4B. 02. Exemption. 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. SDHETI b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. c) Burial permit of a pauper, per recommendation of the Municipal Mayor. d) Issuance of birth certificate for children of less than six (6) years old. cDTACE SECTION 4B. 03. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer before the registration of a document or issuance of license or certified copy of a local registry records or documents. SECTION 4B. 04. Administrative Provisions. 1) All applicants for marriage license shall secure a certification from the Family Planning Coordinating Council of this municipality, thru its duly authorized representative, stating that they are informed and aware of the importance of family planning and have undergone a family planning counseling or seminar. AaCcST 2) With the exception of marriage "articulo mortis" no marriage license shall be issued by the Local Civil Registrar unless the applicant could present the required "certification" mentioned above. ARTICLE C Police and Court Clearance Fee SECTION 4C. 01. Imposition of Fee. There shall be collected a service fee for each police clearance certificate issued as follows: ETIHCa a) For local employment P40.00 b) For abroad 200.00 c) For naturalization 1000.00 d) For adoption 600.00 e) For firearms license 240.00 f) For other purposes not herein specified 50.00 The 20% per clearance fee shall accrue directly to the police station to defray the cost of surveillance, inspection, researches and other purposes. (As per Ordinance No. 29, series of 2001) There shall be collected a service fee for each court clearance certificate issued as follows: a) For employment, scholarship, study grant P50.00 b) For firearm permit application 200.00 c) For change of name 200.00 d) For passport or visa application 100.00 e) For application for Filipino citizenship 600.00 f) For other purpose not herein specified 100.00 SECTION 4C. 02. Exemption. The fee imposed in this Article shall not be collected for clearance certificate issued to Barangay Officials. ISaTCD SECTION 4C. 03. Time of Payment. The service fee imposed in this Article shall be paid to the Municipal Treasurer upon application for the police or court clearance certificate. ARTICLE D Service Fee for Health Examinations SECTION 4D. 01. Imposition of Fee. There shall be collected from any person who is given a physical examination by the Municipal Health Officer, or his deputy, as required by existing ordinances, the following fees: a) A fee of twenty-five pesos (P25.00) shall be collected for the issuance of a medical certificate that will be used as evidence in Court litigation. HIaTCc b) A fee of ten pesos (P10.00) shall be collected for each copy of subsequent issuance of the initial medical certificate issued. c) A fee of twenty five pesos (P25.00) shall be collected for the issuance of certification for school examination, test and similar services. EScIAa d) For issuance of medical, physical or health examination certificate to be used for any legal purposes, there shall be collected a fee of ten pesos (P10.00) e) Laboratory fees for every laboratory service rendered by the Municipal Health Officer as follows: DIESHT Residents Non-Residents 1) Stool P10.00 P20.00 2) Urine 10.00 20.00 3) PBS 20.00 40.00 4) HCT 10.00 20.00 5) HCG 10.00 20.00 6) CBC 20.00 40.00 7) Blood Type 10.00 20.00 8) Sputum 10.00 20.00 9) Occult Blood 10.00 20.00 (As per Ordinance No. 29, series of 2000) SECTION 4D. 02. Time and Manner of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer before the physical examination is made and medical certificate is issued. SECTION 4D. 03. Administrative Provisions. 1) Individuals engaged in an occupation or working in establishments, the nature of which occupation of business is in connection with the preparation of food or foodstuffs, whether cooked or in raw form, are hereby required to undergo a physical examination annually. HEDaTA 2) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examination have been issued the necessary medical certificates. 3) The Municipal Health Officer shall keep a record of physical and other medical examinations conducted, and the copies of medical certificates issued indicating the names of the applicant, the date and the purpose for which the examination was made and other data that are important to be recorded. ISCcAT SECTION 4D. 04. Penalty. Any violation of the provisions of this Article shall be punished by a fine of One Thousand Pesos (P1,000.00). ARTICLE E Sanitary Inspection Fee SECTION 4E. 01. Imposition of Fee. There shall be collected from operators of every business establishment in this municipality an annual sanitary inspection fee prescribed hereunder: a) Aircraft and watercraft companies P300.00 b) Financial institutions, such as banks, pawnshops, money shops, insurance companies, finance and other investment companies, dealers in securities and foreign exchange dealers: - Main Office 180.00 - Every branch thereof 120.00 c) Gasoline service/filling stations 300.00 d) Private hospitals 480.00 e) Medical clinics and dental and animal hospitals 180.00 f) Dwellings and other spaces for lease or rent: - Hotels, motels, apartels, pension inns, drive inns: With 150 or more rooms 480.00 With 100 to 149 rooms 360.00 With 50 to 99 rooms 240.00 With 25 to 49 rooms 120,00 With less than 25 rooms 90.00 - Apartments, per door 24.00 - Houses for rent 24.00 - Dormitories, lodging or boarding houses, with accommodation for: 40 or more boarders or lodgers 300.00 15 to 39 boarders or lodgers 180.00 Less than 15 boarders or lodgers 120.00 g) Institutions of learning 360.00 h) Media facilities 120.00 i) Telegraph, teletype, cable and wireless communication companies 120.00 j) Telephone/electric and power companies - main office 240.00 - every branch/station thereof 120.00 k) Administration offices, display offices, and/or offices of professionals l) Peddlers 60.00 m) Lending investors 12.00 n) All other business, industrial commercial 120.00 agricultural establishments not specifically mentioned above: - With an area of 1,000 sq.m. or more 480.00 - 500 or more but less than 1,000 sq.m. 360.00 - 200 or more but less than 500 sq.m. 240.00 - 100 or more but less than 200 sq.m. 180.00 - 50 or more but less than 100 sq.m. 120.00 - 25 or more but less than 50 sq.m. 60.00 - Less than 25 sq.m. 36.00 In the case where a single person, partnership or corporation conducts or operates two or more businesses in one place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. CcaDHT SECTION 4E. 02. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer after a sanitary inspection of the establishment has been made but prior to the issuance of the sanitary inspection certificate by the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 4E. 03. Administrative Provisions. 1) The Municipal Health Officer or his duly authorized representative shall conduct an annual sanitary inspection of all business establishments and buildings to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. AcSIDE 2) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues a sanitary inspection certificate. SECTION 4E. 04. 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 twenty-five percent (25%) of the original amount of fees due, such surcharge to be paid at the same time and in the same manner as the original fees due. CSTcEI SECTION 4E. 05. 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 Two Thousand Five Hundred Pesos (P2,500.00), 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. ARTICLE F Assessor's Annotation and Certification Fee SECTION 4F. 01. Imposition of Fee. There shall be collected from every person requesting the annotation of certain documents, certified true copy of Tax Declaration and other certifications from the Municipal Assessor's Office, the following fees: a) Certified true copy of Tax Declaration P30.00 b) Annotation of bail, amortization, mortgage or encumbrances 50.00 c) Processing Fee of Real Property per Tax Declaration 100.00 d) Certificate of ownership and other certification 30.00 SECTION 4F. 02. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer at the time of the request, written or otherwise, before the request is granted. ETIHCa ARTICLE G Clearance or Certification Fee SECTION 4G. 01. Imposition of Fee. There shall be collected for the issuance of a clearance or certification by any office of the municipal government for whatever legal purposes for an amount of Fifty Pesos (P50). IDATCE SECTION 4G. 02. Exemption. No fee shall be collected for the issuance of a certification or clearance when it is officially requested by any Court or government agency. SECTION 4G. 03. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer at the time of the request or before the request is granted. ADECcI CHAPTER V Municipal Charges and Other Fees ARTICLE A Slaughter and Corral Fees SECTION 5A. 01. Imposition of Fees. a) Permit fee to slaughter. Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the Municipal Health Officer concerned or his duly authorized representative who will determine whether the animal or fowl is fit for human consumption thru the Municipal Treasurer upon payment of the corresponding fee, as follows: DaCTcA Per Head Large Cattle P5.00 Hogs 3.00 Goats 2.00 Sheeps 2.00 Others 2.00 SECTION 5A. 02. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the Municipal Health Officer/Livestock Inspector/Sanitary Inspector. SECTION 5A. 03. Time of Payment. a) Permit fee. The fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Health Officer. SCHATc b) Slaughter and post-mortem inspection fee. These fees shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse or after the post-mortem inspection as the case may be, and, before the slaughtering of the animal if it takes place elsewhere outside the slaughter-house. c) Corral fee. The fee shall be paid to the Municipal Treasurer before the animal is kept in the municipal corral or any place designed 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. SHcDAI SECTION 5A. 04. Administrative Provisions. a) The slaughter, of any kind of animal intended for sale, shall be done only in the municipal slaughterhouse designed as such by the Sangguniang Bayan. 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 Municipal 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 person applying for the permit if he is not the original owner. If the owner 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 therefor. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animals 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 therefor before the slaughter permit is granted. aTCAcI c) Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the Municipal Health Officer or his duly authorized representative, through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Health Officer, as well as the page of the book in which said permit is entered and wherein the name of permittee and the kind and sex of the animal to be slaughtered appear. d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times. LLphil SECTION 5A. 05. 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 Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine or imprisonment, at the discretion of the Court. ARTICLE B Service Charge for Garbage Collection SECTION 5B. 01. Imposition of Fee. There shall be collected from every operator of business establishments, a quarterly garbage collection service charges, as follows: cTECIA Rate per Quarter SCHEDULE A Aircraft and Watercraft Companies: 1. Main Office P1,200.00 2. For every branch once 600.00 SCHEDULE B Amusement Places: 1. Amusement centers and establishments with coin-operated machines, appliances, amusement rides and shooting galleries, side show booths and other similar establishments with contrivances for the amusement of customers, per contrivance 20.00 2. Billiard and/or pool halls, per table 10.00 3. Bowling establishments: per lane 30.00 4. Casinos 1,500.00 5. Circuses, carnivals and the like 1,500.00 6. Cockpits 1,000.00 7. Golf links and/or ranges 500.00 8. Gymnasiums 500.00 9. Membership clubs, associations or organizations 500.00 10. Night/day clubs, discos and other similar establishments: a. Night clubs 600.00 b. Day clubs 400.00 c. Cocktail lounges or bars beer gardens, discos 500.00 d. cabaret/dance halls 400.00 11. Race tracks, Jai-alai frontons, coliseums or similar establishments 600.00 For every off-track and/or Off-fronton betting center 500.00 12. Resorts or other similar establishments 500.00 13. Sauna baths and massage clinics per cubicle 50.00 14. Skating Rinks 300.00 15. Stadia, sports complexes 500.00 16. Theaters, cinema houses per cinema 500.00 17. Pelota courts, tennis courts and others of similar nature 100.00 SCHEDULE C Electric and Power Companies: 1. Main office and/or each power plant 2,000.00 2. Every branch office thereof 1,000.00 SCHEDULE D Financial Institutions: 1. Banks 1,000.00 2. Savings and loan associations, insurance companies, pawnshops 600.00 3. Financial and/or lending investors establishments, money shops 500.00 SCHEDULE E Gasoline Service/Filling Stations: 1. Having an area of 1,500 sq. m. or more 500.00 2. Having an area of more than 1,000 but less than 1,500 sq. m. 300.00 3. Having an area of 1,000 sq. m. but less 200.00 4. Curb pumps and filling stations 100.00 SCHEDULE F Private Hospitals and Medical Clinics with Bed Capacity for: 1. More than 500 persons 1,000.00 2. 251 to 500 persons 800.00 3. 100 to 250 persons 600.00 4. less than 100 persons 400.00 Animal hospitals and others 200.00 SCHEDULE G Hotels, Motels, Apartels, Pension Inns, Drive-inns, Boarding Houses, Lodging Houses, Dormitories, Dwellings and other spaces for Lease Or Rent: 1. Hotels, per room 25.00 2. Motels and drive-inns, per room 30.00 3. Hostels, apartels, pension inns, per room 30.00 4. Boarding houses, lodging houses, dormitories, bed space, per room 35.00 SCHEDULE H Institutions of Learning: 1. Private universities, colleges, schools and educational or vocational institutions 800.00 SCHEDULE I Liquefied Petroleum: Gas Dealer 200.00 SCHEDULE J Market Stallholders: 1. Public markets 1,000.00 2. Private markets 1,000.00 Stallholders with more than five (5) square meters and/or rendering special services such as pawn-shops, appliances stores, banks and other similar establishments shall be excluded under the term stallholders and levied garbage fee in accordance with the pertinent provisions of this Chapter. SCHEDULE K Media Facilities: 1. Newspapers, books or magazine publications: a. Daily newspapers 200.00 b. Weekly magazines 200.00 c. Books and other magazine publications 200.00 2. Radio Stations 200.00 3. T.V. Stations 200.00 SCHEDULE L Telegraph, Teletype, Cable and Wireless Communication Companies, etc.: 1. Main Office 500.00 2. Every branch/station thereof 200.00 SCHEDULE M Telephone Companies: 1. Main Office 2,000.00 2. Every branch/station thereof 1,000.00 SCHEDULE N Terminal garage for Bus, Taxi and Other Public Utility Vehicles except Those used for Home Garage: 1. With an area of 1,000 sq. m. or more 500.00 2. With an area of 700 or more but less than 1,000 sq. m. 400.00 3. With an area of 500 or more but less than 700 sq. m. 300.00 4. With an area of 300 or more but less than 500 sq. m. 200.00 5. With an area of less than 300 sq. m. 100.00 SCHEDULE O Peddlers, Ambulant Vendors, Except Delivery Van or Truck 10.00 SCHEDULE P Administration Offices, Display Offices and/or Offices of Professionals 150.00 SCHEDULE Q Film Shootings, per day 100.00 SCHEDULE R Private Warehouse or Bodega 250.00 SCHEDULE S All Other Businesses and Other Service Agencies not Specifically Mentioned above: 1. Manufacturers, producers and processors: a. Factory with an aggregate area of: 1,000 sq. m. or more 1,500.00 500 or more but less than 1,000 sq. m. 1,020.00 200 or more but less than 500 sq. m. 720.00 100 or more but less than 200 sq. m. 540.00 50 or more but less than 100 sq. m. 360.00 25 or more but less than 50 sq. m. 120.00 Less than 25 sq. m. 60.00 2. Exporters/Importers 300.00 3. Brewers/Distillers, compounders and public eating places with an aggregate area of: 1,000 sq. m. or more 1,500.00 500 or more but less than 1,000 sq. m. 1,020.00 200 or more but less than 500 sq. m. 720.00 100 or more but less than 200 sq. m. 540.00 50 or more but less than 100 sq. m. 360.00 25 or more but less than 50 sq. m. 120.00 Less than 25 sq. m. 60.00 Carinderia 36.00 4. Owners or operators of business establishments rendering services: a. Business offices of general contractors (building specialty engineering), manpower service/employment agencies, private detective agencies; advertising agencies with an aggregate area of: 1,000 sq. m. or more 900.00 500 or more but less than 1,000 sq. m. 660.00 200 or more but less than 500 sq. m. 480.00 100 or more but less than 200 sq. m. 300.00 50 or more but less than 100 sq. m. 120.00 25 or more but less than 50 sq. m. 60.00 Less than 25 sq. m. 12.00 b. Other contractors/business establishments engaged in rendering services, printers and publishers with an aggregate area of: 1,000 sq. m. or more 1,350.00 500 or more but less than 1,000 sq. m. 900.00 200 or more but less than 500 sq. m. 660.00 100 or more but less than 200 sq. m. 480.00 50 or more but less than 200 sq. m. 300.00 25 or more but less than 50 sq. m. 120.00 Less than 25 sq. m. 36.00 5. Independent wholesalers, dealers, distributors, repackers and retailers with an aggregate area of: 1,000 sq. m. or more 1,200.00 500 or more but less than 1,000 sq. m. 840.00 200 or more but less than 500 sq. m. 600.00 100 or more but less than 200 sq. m. 360.00 50 or more but less than 100 sq. m. 180.00 25 or more but less than 50 sq. m. 96.00 Less than 25 sq. m. 24.00 SECTION 5B. 02. Garbage Service Charges for Multiple Business. Where there are two or more kinds of business subject to the garbage charges, conducted in the same place or establishment by the same owner or operator, charge to be collected shall be that which has the highest rate among the business concerned plus twenty-five percent (25%) thereof. ITAaHc SECTION 5B. 03. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer either quarterly or annually. If the option selected is quarterly Four (4) equal installments: for the first payment on or before January 20, second on or before April 20, the third on or before July 20 and the fourth on or before October 20. If annually, it shall be paid in advance within the first twenty (20) days of January of every year. SECTION 5B. 04. 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 twenty five percent (25%) of the original amount of fees due, such surcharge to be paid at the same time and in the same manner as the fee due and an additional interest 2% per month not exceeding 36 months. ScTaEA SECTION 5B. 05. Administrative Provisions. a) The owner or operator of any business establishment shall provide within his premises a garbage can or a receptacle duly prescribed which shall be placed in front of the establishment before the time of the garbage collection. b) The Municipal Health Officer shall issue the necessary rules and regulations for garbage collection and shall inspect each month the business establishment to find out whether garbage is properly disposed of within the premises. IASCTD c) The Municipal Health Officer shall issue the necessary rules and regulations for the proper implementation of this Article which shall be enforceable until modified, rescinded or revoked by the Mayor or higher authorities. SECTION 5B. 06. 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 Two Thousand Five Hundred Pesos (P2,500.00). EDACSa ARTICLE C Fee for the Temporary Use of Sidewalks and Alleys SECTION 5C. 01. Imposition of Fee. Any person who shall temporarily use or occupy the municipal-owned sidewalk or alley or portion thereof in connection with any construction works and other related purposes, shall first secure a permit from the Municipal Mayor and pay a fee of Fifty (P50.00) Pesos for every square meter, or fraction thereof, per month or fraction thereof. SECTION 5C. 02. Time and Manner of Payment. The fee shall be paid to the Municipal Treasurer upon application of the permit from the Mayor. ADEacC SECTION 5C. 03. 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 or upon cancellation of the permit thereof but shall in no case exceed three (3) months. SECTION 5C. 04. 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 Two Thousand Five Hundred Pesos (P2,500.00) 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. HAaDTE ARTICLE D Charges of Parking SECTION 5D. 01. Imposition of Fee. There shall be collected for the use of any municipal-owned parking area, the following parking fees, for every three (3) hours or fraction thereof: Parking Fee a) Passenger Buses P50.00 b) Jeepney/AUV/Vans 20.00 c) Cargo Trucks 50.00 and an additional amount of P10.00 per hour or fraction thereof in excess of three (3) hours. ATcaEH SECTION 5D. 02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer or to his authorized representative upon parking thereon. SECTION 5D. 03. Penalty. Any violation of the provisions of this Article and/or refusal to pay upon demand shall authorized such person in authority demanding payment to hold the vehicle parked until payment has been made. EHTIcD ARTICLE E Rental of Municipal Cemetery Lots SECTION 5E. 01. Imposition of Fees. There shall be collected the following rental fees for a lease of five (5) years: 1) For built-in niches Bottom niche P1,600.00 Upper niche 1,500.00 2) Niche constructed over another 60.00 3) Interment in old niche 60.00 4) Lot without niche, adult 20.00 Lot without niche, child 10.00 5) Reopening of niche 30.00 6) Rental of burial lot consisting of the following: 9 sq. m. (3.0 m. X 3.0 m.) 450.00 10 sq. m. (4.0 m. X 2.5 m.) 500.00 Renewal every five (5) years 9 sq. m. 450.00 10 sq. m. 500.00 7) Renewal for Built-in Niches: Bottom niche 500.00 for 5 years Upper Niche 250.00 for 5 years SECTION 5E. 02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary. SHCaEA SECTION 5E. 03. 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 5E. 04. Interest for Late Payment. In addition to the surcharge imposed herein, there shall be imposed an interest of five percent (5%) per annum from the due date until the fee is fully paid. THEcAS Where an extension of time for the payment of the fee has been granted and the amount is not paid in full prior to the expiration of the extension, the interest abovementioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 5E. 05. Administrative Provisions. a) Permit to Construct. Any construction of whatever kind or nature in the public cemetery, whether temporary or perpetual use shall only be allowed upon issuance of the corresponding permit by the Mayor, upon recommendation of the Municipal Health Officer. EHSCcT b) Renewal of Lease. In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expire date of the lease, and shall pay the corresponding rental fees therefor. After the lapse of the said period, the Municipal Treasurer may order the exhumation of the niche and be deposited to a common depository to be provided for this purpose. It shall also be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two weeks prior to the expiration date of the lease. TcCEDS c) Register. The Municipal Treasurer shall keep a register on account of the cemetery, together with such additional information as may be required by the Sangguniang Bayan. SECTION 5E. 06. Penalty. Any violation of the provisions of this Article shall be punished by a fine of One Thousand Pesos (P1,000.00). SAHEIc ARTICLE F Towing Fee SECTION 5F. 01. Imposition of Fee. There shall be collected a towing fee of Twenty (P20.00) Pesos per hour from the time a motor vehicle that breaks down, or as involved in a traffic accident, within this municipality is towed by a towing vehicle of the Philippine National Police (PNP) up to the time the said vehicle is delivered inside the Police Headquarters compound, or Two Hundred (P200.00) Pesos whichever is lesser. However, this rates shall be in addition to towing fee as provided under an existing Towing ordinance. SECTION 5F. 02. Time of Payment. The towing fee shall be paid to the Municipal Treasurer before the impounded vehicle is released to its owner. IDESTH SECTION 5F. 03. Administrative Provisions. The owner or operator of any motor vehicle that breaks down on any street within this municipality 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 Police Department 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. SECTION 5F. 04. 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 Two Thousand Five hundred Pesos (P2,500.00) 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. ATHCac CHAPTER VI General Administrative and Penal Provisions ARTICLE A Collection and Accounting of Municipal Revenues SECTION 6A. 01. Collection. The collection of municipal taxes, fees, charges, surcharges, interest and penalties accruing to this municipality shall be the responsibility of the Municipal Treasurer or his deputies and in no case shall be delegated to any person unless otherwise authorized by the Municipal Mayor. cIHCST Unless otherwise specifically provided in this Code, or under existing laws or decrees, the Municipal Treasurer is authorized, subject to the approval of the Municipal Mayor to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein imposed. SECTION 6A. 02. Issuance of Receipts. It shall be the duty of the Municipal 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 the account for which it is paid. aTcESI In acknowledging payment of local taxes, fees and charges, it shall be the duty of the Municipal Treasurer or his deputies to indicate on the official receipt issued for the purpose, the number of the corresponding local tax ordinance. SECTION 6A. 03. Record of Taxpayers. It shall be the duty of the Municipal Treasurer, to keep the records, alphabetically arranged and open to the public inspection the names of all persons paying municipal 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. DTaSIc SECTION 6A. 04. Examination of Book of Accounts. For effective enforcement and collection of the taxes, fees and charges provided in this Code, the Municipal Treasurer shall by himself or through any of his deputies duly authorized in writing examine the books of accounts and other pertinent records of any person doing business doing business within the jurisdiction limits of this municipality, 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 every year for each business establishment. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. SECTION 6A. 05. Accounting of Collections. Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations, and credited to the General Fund of the municipality. cSICHD ARTICLE B Civil Remedies for Collection of Revenue SECTION 6B. 01. Extent of Municipal Government's Lien. Local taxes, fees, charges and other revenues 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 interests. SECTION 6B. 02. Application of Civil Remedies. The civil remedies for the collection of local taxes, fees or charges, and related surcharges and interest resulting from delinquencies shall be: EIcSTD a) By administrative action through distraint of goods, chattels, or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in or rights to real property; and b) By judicial action. Either of these two (2) remedies or both may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer with the approval of the Mayor. HASTCa SECTION 6B. 03. 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 Municipal 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 Municipal 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 tax, fee or charge and penalty due. Such certificate shall serve a sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of applicable laws. Distrained personal property shall be sold at public auction in the manner provided in this Code. CDEaAI b) Accounting for 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 left 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 three (3) public and conspicuous places in this municipality, 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 Municipal Mayor. EcATDH d) Release of Distrained Property Upon Payment Prior to Sale If at any time prior to the consummation of 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 shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor. TcSICH Should the property distrained be not disposed of within One Hundred Twenty (120) days from the date of distraint, the same shall be considered as sold to this municipality 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. The committee on appraisal shall be composed of the Municipal Treasurer as chairman, with a representative of COA and the Municipal Assessor, as members. f) Disposition of Proceeds The proceeds of the sale shall be applied to satisfy the tax, including the surcharges, interests, and other penalties incident to the 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, is collected. HETDAC g) Levy on Real Property After the expiration of the time required to pay the delinquent tax, fee or charge, real property may be levied on, before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. The Municipal Treasurer shall prepare a fully authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Such 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 Municipal Assessor and Registrar of Deeds of the province 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 left 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 Municipal Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. aSCHIT A report on any levy shall, within ten (10) days after receipt of the warrant be submitted by the levying officer to the Sangguniang Bayan. h) Penalty for Failure to Issue and Execute Warrant Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal 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. i) Advertisement and Sale Within thirty (30) days after the levy, the Municipal 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 Hall, and in a public and conspicuous places 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 municipality. 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 Municipal Hall, or on the property to be sold, or at any other place as determined by the Municipal Treasurer conducting the sale and specified in the notice of sale. SacTAC Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sanggunian, the Municipal 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 sale shall be turned over to the owner of the property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided in this Code, 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. SECcIH j) 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 the payment to the Municipal 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 Municipal Treasurer or his deputy. The 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. AHCTEa The owner shall not be deprived of the possession of said property and shall be entitled to the rental and other income thereof until the expiration of the time allowed for its redemption. k) Final Deed of Conveyance to Purchase In case the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of an taxes, fees, charges, related surcharges, interests and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. EcATDH l) 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 Municipal treasurer conducting the sale shall purchase the property in behalf of this municipality 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 this municipality 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 Municipal 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 on this municipality. aTAEHc m) Resale of Real Estate Acquired for Payment of Taxes, Fees or Charges The Sangguniang Bayan of this municipality may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding Article at public auction. The proceeds of the sale shall accrue to the general fund of this municipality. n) Collection of Delinquent Taxes, Fees, Charges, or Other Impositions Through Judicial Action This municipality may enforce the collection of delinquent taxes, fees, charges, or other revenues by civil action many court of competent jurisdiction subject to the provisions of Section 194 of R.A. 7160. The civil action shall be filed by the Municipal Treasurer within the period prescribed herein. EcIaTA o) 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. p) 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 related surcharges and interests: CTAIDE 1. Tools and implements necessarily used by the delinquent taxpayer in his trade or employment; 2. 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; 3. His necessary clothing, and that of all his family; 4. 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 (P10,000.00); IAcDET 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; TIaEDC 7. One (1) fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. AScTaD ARTICLE C General Provisions SECTION 6C. 01. Penalty. Any violation 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 exceeding Two Thousand Five Hundred Pesos (P2,500.00), or imprisonment of not exceeding Six (6) months or both such fine or imprisonment, at the discretion of the Court. Payment of a fine or 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. TaEIcS 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 thereof. CHAPTER VII Final Provisions SECTION 7A. 01. 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 or revoked by concerned government authorities, 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. cCaSHA SECTION 7A. 02. 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 7A. 03. 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. cEATSI SECTION 7A. 04. Effectivity. This Code shall take effect on December thirty first, two thousand and three (December 31, 2003) after its complete publication in at least one (1) newspaper of general circulation for three (3) consecutive days. (SGD.) CLEMENTE P. BARGAS Councilor (SGD.) GRACE C. PARDINES Councilor (SGD.) ROLANDO M. BERNARDO Councilor (SGD.) FRANCIS KIT PERALTA Councilor (SGD.) ANDONI MIGUEL CARBALLO Councilor (SGD.) DANTE E. SANTIAGO Councilor (SGD.) TOMAS C. CARVAJAL Councilor (SGD.) DOMINGO M. SESE Councilor (SGD.) ROBERT S. KING Councilor (SGD.) EDGARDO V. SORIANO Councilor (SGD.) ANGELINO O. MENDOZA Councilor (SGD.) CHRISTOPHER TORZAR Councilor (SGD.) CESAR E. STO. DOMINGO Councilor I hereby certify that this Ordinance has been duly approved and adopted by the Sangguniang Bayan. DaACIH (SGD.) AZUCENA V. HENSON Municipal Secretary ATTESTED BY: (SGD.) LEONARDO G. CELLES Presiding Officer Vice-Mayor APPROVED: December 2, 2003 (SGD.) JOSEPH VICTOR G. EJERCITO Mayor