2017 Revenue Code of the Municipality of San Nicolas, Province of Ilocos Norte

November 20, 2017 Excerpts from the Minutes of the Third Regular Session of the 10th Sangguniang Bayan of the Municipality of San Nicolas, Ilocos Norte Held at the Municipal Session Hall on the 20th Day of November, 2017 at 10:30 o'clock in the Morning. SAN NICOLAS MUNICIPAL ORDINANCE NO. 018-17 AN ORDINANCE ENACTING THE 2017 REVENUE CODE OF THE MUNICIPALITY OF SAN NICOLAS, PROVINCE OF ILOCOS NORTE Be it ordained by the Sangguniang Bayan of the Municipality of San Nicolas, Province of Ilocos Norte, that: CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1. Short Title. This ordinance shall be known as the 2017 Revenue Code of the Municipality of San Nicolas, Province of Ilocos Norte. SECTION 2. Scope and Application . This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this Municipality. ARTICLE B Construction of Provisions SECTION 1. Words and Phrases Not Herein Expressly Defined . Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 2. 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; (a) General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number . Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time . In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time . The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. (e) References . All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters .If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections .If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. ARTICLE C Definition of Terms SECTION 1. Definitions. When used in this Code: (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; (b) Capital Investment is the capital which a person employs in any undertaking, or which he contributes to the capital of partnership, corporation, or any other judicial entity, or association in a particular taxing jurisdiction. (c) Charges refer to pecuniary liability, as rents or fees against persons or property; TAIaHE (d) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. (e) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts ( cuentas en participation ),associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business; The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (f) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20); (g) 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; (h) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; (i) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT) paid by the taxpayer. (j) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. (k) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. (l) Tricycle-for-hire refers to tricycles used for the transport of persons for a fee. cDHAES (m) Municipal Waters include not only streams, lakes and tidal waters within the Municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the Municipality touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities; (n) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; (o) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (p) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; (q) Public Market is a place where fresh food or items for food or other commodities are sold. It may be established or operated by the municipal government or by a franchise granted by the Sangguniang Bayan to private persons. The public market area may include stalls where goods may be sold to public, loading and unloading spaces and parking areas for vehicles. (r) Public Utility refers to electric power generating and distributing systems, road, rail, air and water companies, characterized by large investments because their optimum scale is huge. They are natural monopolies whose prices, profits and efficiency are not subject to competitive checks, and they provide essential services to industries and constituents. The operations of public utilities are granted through special laws or ordinances. (s) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. (t) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents or the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; ASEcHI (u) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (v) Shopping Centres refer to business establishments which may include groceries, appliances. Refrigerated or non-perishable goods, amusement activities, movie houses, fitness centres, clothing apparels, home furnishing, etc. housed in one building or several buildings. It may be operated by one person or by different persons renting spaces in the complex. (w) Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. (x) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. (y) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water. (z) Barangay Micro Business Enterprise (BMBE) refers to any business entity, association, or cooperative registered under the provisions of RA 9178. CHAPTER II Taxes on Business ARTICLE A Graduated Tax on Business SECTION 1. Definitions. When used in this Article. (a) Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. (b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not. ITAaHc The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styropor or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane; (c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; (d) 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; (e) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder; (f) Bar includes any place where intoxicating and fermented liquors or malt are sold, even without food, where services and/or waitresses are employed; and where customers may dance to music not rendered by a regular dance orchestra or musicians hired for the purposes; otherwise, the place shall be classified as a dance hall or night or day club. A cocktail lounge or beer garden is considered a bar even if there are no waitresses to entertain customers. (g) Boarding House includes any house where boarders are accepted for compensation by the week or by the month or where meals are served to boarders only. A pension inn (or pension house) shall be considered a boarding house unless, by the nature of its services and facilities, it falls under another classification. (h) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters. CHTAIc (i) Business Agent 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. (j) Call Center telecommunication business dealing with customers' phone calls: a place that handles high-volume incoming telephone calls on behalf of a large organization; A functional area within an organization or an outsourced; separate facility that exists solely to answer inbound or place outbound telephone calls. Usually refers to a sophisticated voice operations center that provides a full range of high-volume, inbound or outbound call-handling service, including customer support operator service, directory assistance, multi-lingual customer support, credit service, card service, directory assistance, multi-lingual customer support, credit service, card service, inbound and outbound telemarketing interactive voice and web-based services. (k) Calling means one's regular business, trade, profession, vocation or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, hostess, masseurs, commercial stewards and stewardess, etc. (l) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; (m) Carinderia refers to any public eating place where food already cooked are served at a price. (n) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (o) Collecting agency includes any person, other than 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. (p) Commercial broker includes all persons other than importers, manufacturers, producers or bonafide employees, who for compensation or profit, sell or bring about sales or purchases or merchandise for other persons; bring proposed buyers and sellers together or negotiate freights or other business for owners of vessels or other means of transportation for shippers, consignees of freight carried by vessels or other means of transportation. The term includes commission merchants. (q) Construction Contractor shall refer to the principal contractor who has direct contract with the contractee for a specific domestic project. (r) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees; EATCcI As used in this Article, the term "contractor" shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops. milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, and lodging hoses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors. The term contractor shall include welding shops, service stations, white/blue, printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration. (s) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market; (t) Dealer in securities includes all persons who for their own account are engaged in the sale of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities. It shall also include pre-need companies or those engaged in the sale of educational plans, health care plans, memorial plans, etc. (u) Distributor A person or a firm, especially a wholesaler, who distributes merchandise to retailers, usually within a specified geographic area ,who is also involved in the delivery of goods from the producers to the consumers, including such items as sales methods. (v) Domestic Construction Project refers to a project bidded out and implemented within the territorial jurisdiction of the Philippines by any foreign or domestic contractor. DHITCc (w) E-Commerce it is generally used to cover the "distribution, marketing, sale or delivery of goods and services by electronic means." (x) Exhibit and Event Organizer is any person, company, or entity who shall be responsible in organizing, arranging, sponsoring, and in taking control and acting for any and all organizations, exhibits or institutions, including the officers, agents and/or employees thereof, on all aspects of the management of an exhibit. (y) Exporter means any person who is engaged in the business of exporting articles or goods of any kind from the Philippines for sale or consumption abroad. (z) 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, or to do superintend the whole or any part thereof. Such structure 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, powerhouses, power plants and other utility plants and installation, mines and metallurgical plants, cement and concrete works in connection with the above mentioned fixed works. 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 necessarily fall within this definition. (aa) 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: irrigation, drainage, water power, water supply, flood control, inland waterways, harbors, docks and wharves, shipyards and ports, dams hydroelectric projects, levees, river control and reclamation works, railroads, highways, streets and roads, tunnels, airports and airways, waste reduction plants, bridges, overpasses, underpasses and other similar works, pipelines and other systems for the transmission of petroleum and other liquid or gaseous substances, land-levelling and earth-moving projects, excavating, grading, trenching, paving and surfacing works. (bb) Holding Company a controlling company that has one or more subsidiaries and confines its activities primarily to their management. (cc) Hotel includes any house or buildings or portion thereof in which any person or persons may be regularly received as transients 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. cEaSHC (dd) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. (ee) Independent wholesaler means a person other than a manufacturer, producer or importer who buys commodities for resale to persons other than the end-users, regardless of the quantity of transactions. (ff) Information Technology may be defined as the collective term for various technologies involved in the processing and transmitting of information, which include computing, multimedia, telecommunications, microelectronics and their interdependencies. The term Information Technology (IT) offering services both in the domestic and international market shall include IT project management, applications systems development, applications services providers, web development management, database design and development, computer net-working and data communications, software development and application (includes programming and adaptation of system software, middleware, application software, for business, media, e-commerce, education, entertainment and all other programs interdependent of this technology) and ICT facilities operations/management. Information Technology-Enabled Services refer to business lines that can be transformed through information technology. These include activities such as process outsourcing and shared services, engineering and design, animation and content creation, knowledge management, remote education, market research, travel services, finance and accounting services, human resource services and other administrative services (includes call centers; purchasing; data encoding, transcribing and processing; directories) and all future programs interdependent of this technology. Information Communications Technology are support activities such as research and development of high-value-added ICT products and services, education and manpower development in ICT, incubation of IT services providers, provision for internet services and community access. These support activities also include content development for multi-media or internet purposes, knowledge-based and computer-enabled support services like engineering and architectural design services and consultancies, business process outsourcing like e-commerce, and all other future programs and activities interdependent of this technology. (gg) Investment Company and Investment House Investment companies are entities primarily engaged in investing, reinventing or trading in securities. An investment house is an enterprise engaged in guaranteed underwriting of securities of another person or enterprise, including securities of government and its instrumentalities. CTIEac (hh) Joint Venture is a legal authorization that takes the form of a short term partnership in which the person jointly undertakes a transaction for manual profit. Generally each person contributes assets and share risks. Like a partnership joint ventures can involve any type of business transactions and the "persons" involved can be individuals, group of individuals, companies, or corporations. (ii) Lodging house includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transients for compensation. (jj) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption; (kk) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; (ll) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; (mm) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance; SaCIDT (nn) Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like. (oo) Real estate brokers includes any person, other than a real estate salesman as hereinafter defined, who for another, and for a compensation or in the expectation or promise of receiving compensation, (1) sells, or offers for sale, buys or offers to buy, lists or solicits for prospective purchasers, or negotiates the purchase, sale or exchange of real estate or interests therein; (2) or negotiates loans on real estate; (3) or leases or offers to lease or negotiates the sale, purchase or exchange of a lease, or rents or places for rent or collects rent from real estate or improvements thereon; (4) or shall be employed by or on behalf of the owner or owners of lots or other parcels of real estate at a stated salary or commission, or otherwise to sell such real estate or any part thereof in lots or parcels. Real estate salesman means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the functions of a real estate broker. One act of a character embraced within the above definition shall constitute the person performing or attempting to perform the same real estate broker. The foregoing definitions do not include a person who shall directly perform any acts aforesaid reference to his own property, where such acts are performed in the regular course of or as in incident to the management of such property; nor shall they apply to persons acting pursuant to a duly executed power-of-attorney from the owner authorizing final consumption by performance of a contract conveying a real estate by sale ,mortgage or lease; nor shall they apply to any receiver, trustee or assignee in bankruptcy or insolvency or in any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trust. (pp) Real estate dealer includes any person engaged in the business of buying, selling or exchanging real properties on his own account as a principal and holding himself out as full or part time dealer in real estate. (qq) Real Estate Developer refers to any person engaged in the business of developing real properties into subdivisions, or building houses on subdivided lots, or constructing, improving and rehabilitating residential or commercial units, townhouses and other similar units for his own account and offering them for sales or lease. (rr) Real Estate Lessor is any person engaged in the business of leasing or renting out real properties on his own account as a principal and holding himself out as a lessor of real properties being rented out or offered for rent. (ss) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every 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, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. cHECAS (tt) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (uu) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; (vv) Shopping center means a building, establishment or a place or parts thereof, leased to at least ten (10) different persons to be used principally by them separately for selling any article, of commerce of whatever kind or nature. (ww) Social/Sports club is a club the social features of which are the individual purposes of each organization and which conducts various kinds of entertainment, sporting contests and have elaborate entertainment, amusement or sports facilities. (xx) Software Development is the efficient application of software specification, design, and implementation technologies to produce a desired computer process. (yy) Specialty contractor/Subcontractor is a person whose operations pertain to the performance of construction work requiring special skill and whose principal contracting business involves the use of specialized building trades or crafts. (zz) Theater or cinema house includes any edifice, building or enclosure where motion pictures are exhibited and/or where operatic or dramatic performances, presentations or plays, or shows are held. (aaa) Tiangge or "Privilege Store" refers to a store or an outlet which does not have a fixed location and normally are set up in places like shopping malls, hospitals, office buildings, hotels, villages or subdivisions, churches, parks, sidewalks, streets and other public places, for the purposes of selling a variety of goods/services for a short duration of time or on special events. (bbb) Telecommunications The breakthrough in science and technology in the industry of long distance communications whereby electromagnetic impulses and signals are transmitted and received though air and sound waves, fiber optics, radio frequencies, i.e .,radio, radar sonar, televisions, telegraphy, telephony, etc. AHDacC (ccc) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water. (ddd) 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 2. Imposition of Tax . There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed: (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule: Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum Less than 10,000.00 214.50 10,000.00 or more but less than 15,000.00 286.00 15,000.00 or more but less than 20,000.00 392.60 20,000.00 or more but less than 30,000.00 572.00 30,000.00 or more but less than 40,000.00 858.00 40,000.00 or more but less than 50,000.00 1,072.50 50,000.00 or more but less than 75,000.00 1,716.00 75,000.00 or more but less than 100,000.00 2,145.00 100,000.00 or more but less than 150,000.00 2,860.00 150,000.00 or more but less than 200,000.00 3,575.00 200,000.00 or more but less than 300,000.00 5,005.00 300,000.00 or more but less than 500,000.00 7,150.00 500,000.00 or more but less than 750,000.00 10,400.00 750,000.00 or more but less than 1,000,000.00 13,000.00 1,000,000.00 or more but less than 2,000,000.00 17,745.00 2,000,000.00 or more but less than 3,000,000.00 21,450.00 3,000,000.00 or more but less than 4,000,000.00 25,740.00 4,000,000.00 or more but less than 5,000,000.00 30,290.00 5,000,000.00 or more but less than 6,500,000.00 31,687.50 6,500,000.00 or more 31,687.50 plus at a rate of forty eight & 75/100 percent (48.75%) of one percent (1%) The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section. IDSEAH (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum Less than 1,000.00 23.40 1,000.00 or more but less than 2,000.00 42.90 2,000.00 or more but less than 3,000.00 65.00 3,000.00 or more but less than 4,000.00 93.60 4,000.00 or more but less than 5,000.00 130.00 5,000.00 or more but less than 6,000.00 157.30 6,000.00 or more but less than 7,000.00 185.90 7,000.00 or more but less than 8,000.00 214.50 8,000.00 or more but less than 10,000.00 243.10 10,000.00 or more but less than 15,000.00 286.00 15,000.00 or more but less than 20,000.00 357.50 20,000.00 or more but less than 30,000.00 429.00 30,000.00 or more but less than 40,000.00 572.00 40,000.00 or more but less than 50,000.00 858.00 50,000.00 or more but less than 75,000.00 1,287.00 75,000.00 or more but less than 100,000.00 1,716.00 100,000.00 or more but less than 150,000.00 2,431.00 150,000.00 or more but less than 200,000.00 3,146.00 200,000.00 or more but less than 300,000.00 4,290.00 300,000.00 or more but less than 500,000.00 5,720.00 500,000.00 or more but less than 750,000.00 8,580.00 750,000.00 or more but less than 1,000,000.00 11,440.00 1,000,000.00 or more but less than 2,000,000.00 13,000.00 2,000,000.00 or more 13,000 plus at a rate of sixty five percent (65%) of one percent (1%) The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. (c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate of one-half (1/2) of the rates prescribed under subsections (a),(b),and (d) of this Section: (1) Rice and Corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents, and medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School supplies; and (8) Cement For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rate of one half (1/2) of the rates prescribed under paragraphs (a),(b),and (d) of this Section. (d) On retailers. Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum P400,000.00 or less 2% More than P400,000.00 1% The rate of two percent (2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P30,000.00) subject to existing laws and regulations. aCIHcD (e) On contractors and other independent contractors in accordance with the following schedule. On owners or operators of business establishments such as advertising agencies; rental of space signs, signboards, billboard or advertisements; animal hospitals; assaying laboratories; belt and buckle shops; blacksmith shops; bookbinders; booking offices for film exchange; booking offices for transportation on commission basis; breeding of game cocks and other sporting animals belonging to others; business management services; collecting agencies; escort services; feasibility studies, consultancy services; garages; garbage disposal contractors; gold and silver smith shops; inspection services for incoming and outgoing cargoes; interior decorating services; janitorial services; security agencies; job placement or recruitment agencies; landscaping contractors; lathe machine shops; management consultants not subject to professional tax; medical and dental laboratories; mercantile agencies; messengerial services; operators of shoe shine stands; painting shops; perma press establishments; rent-a-plant services; polo players; school for and/or horse-back riding academy; real estate appraiser; real estate brokerages; photostatic; white/blue printing, photocopying, typing and mimeographing services; car rental, rental of heavy equipment, rental of bicycles and/or tricycles; furniture, shoes, watches, household appliances, boats, typewriters, etc.;roasting of pigs, fowls, etc.;shipping agencies; shipyard for repairing ships for others; shops for hearing animals; silkscreen or t-shirt printing shops; stables; travel agencies; vaciador shops; veterinary clinics; video rentals and/or coverage services; dancing school/speed reading/EDP; nursery, vocational and other schools not regulated by the Department of Education (DepEd),day care centers; etc. Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum Less than 5,000.00 35.75 5,000.00 or more but less than 10,000.00 80.08 10,000.00 or more but less than 15,000.00 135.85 15,000.00 or more but less than 20,000.00 214.50 20,000.00 or more but less than 30,000.00 357.50 30,000.00 or more but less than 40,000.00 500.50 40,000.00 or more but less than 50,000.00 715.00 50,000.00 or more but less than 75,000.00 1,144.00 75,000.00 or more but less than 100,000.00 1,716.00 100,000.00 or more but less than 150,000.00 2,574.00 150,000.00 or more but less than 200,000.00 3,432.00 200,000.00 or more but less than 250,000.00 4,719.00 250,000.00 or more but less than 300,000.00 6,006.00 300,000.00 or more but less than 400,000.00 8,008.00 400,000.00 or more but less than 500,000.00 10,725.00 500,000.00 or more but less than 750,000.00 12,025.00 750,000.00 or more but less than 1,000,000.00 13,325.00 1,000,000.00 or more but less than 2,000,000.00 14,950.00 2,000,000.00 or more 14,950.00 plus at a rate of sixty five percent (65%) of one percent (1%) Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P14,950.00. For purposes of this section, the tax on multi-year projects undertaken general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual instalments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. In cases of projects completed within the year, the tax shall be based upon the contract price and shall be paid upon the issuance of the Mayor's Permit. (f) On banks and other financial institutions, at the rate of sixty five percent of one percent (65% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. (g) On owners or operators of hotels duly licensed and accredited by the Municipality of San Nicolas, the rate of the tax on the gross receipts during the preceding calendar year derived from room occupancy shall be seventy percent (70%) of one percent (1%). (h) On businesses hereunder enumerated, the graduated tax rates are hereby imposed: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers; Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum Less than 5,000.00 35.75 5,000.00 or more but less than 10,000.00 80.08 10,000.00 or more but less than 15,000.00 135.85 15,000.00 or more but less than 20,000.00 214.50 20,000.00 or more but less than 30,000.00 357.50 30,000.00 or more but less than 40,000.00 500.50 40,000.00 or more but less than 50,000.00 715.00 50,000.00 or more but less than 75,000.00 1,144.00 75,000.00 or more but less than 100,000.00 1,716.00 100,000.00 or more but less than 150,000.00 2,574.00 150,000.00 or more but less than 200,000.00 3,432.00 200,000.00 or more but less than 250,000.00 4,719.00 250,000.00 or more but less than 300,000.00 6,006.00 300,000.00 or more but less than 400,000.00 8,008.00 400,000.00 or more but less than 500,000.00 10,725.00 500,000.00 or more but less than 750,000.00 12,025.00 750,000.00 or more but less than 1,000,000.00 13,325.00 1,000,000.00 or more but less than 2,000,000.00 14,950.00 2,000,000.00 or more 14,950.00 plus at a rate of sixty five percent (65%) of one percent (1%) Provided, however, that the gross receipts during the preceding year derived from the sales of cigarettes and other tobacco products, and liquor, wine, beer, distilled spirits and other alcoholic products or intoxicating drinks shall be taxed at the rate of two percent (2%). cHaCAS (i) On owners or operators of the following amusement and other recreational places in accordance with the following schedule: (1) Cocktail or music lounges or bars, or dance hall, disco houses, beer garden or joints, gun clubs, off-track betting stations or off-frontons; race tracks, cockpits and other similar places at the rate of two percent (2%) of the gross sales/receipts including the sales food and non-alcoholic drinks during the preceding year. (2) Swimming pools, pelota/squash courts, tennis courts, badminton courts, exclusive clubs such as country and sports clubs, resorts and other similar places, skating rink; billiard or pool hall, bowling alleys, circus, carnivals or the like; merry-go-rounds, roller coasters, ferries wheel, swing shooting galleries and similar contrivances; boxing stadia, boxing contest, race tracks, theaters and cinema houses; judo-karate clubs and other similar places; at the rate of seventy five (75%) percent of one (1%) of the gross sales/receipts during the preceding calendar year; (3) The gross receipt of amusements and recreational places mentioned above derived from the sale of cigarettes and other alcoholic products shall be taxed at the rate of two percent (2%) on the gross sales/receipts during the preceding year, and (4) The Gross Receipts of owners or operators of amusement and recreational places derived from admission fees shall be excluded and declared separately from the total sales and shall be subject to the rate under Article F of this Chapter. Failure to make this separate declaration of amusement sales shall be subject to the business tax at the rate prescribed under subsection (k), as provided in this code. (j) Real Estate Lessors and Real Estate Dealers shall pay the annual tax in accordance with the following schedule: 1. On lessor or sub-lessor of real estate including accessoria, appartelle, pension inns, lodging houses, apartments, condominiums, houses for lease, rooms and spaces for rent, and similar places shall pay the tax in accordance with the schedule shown here under. With the gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax per Annum less than P1,000.00 Exempt P1,000.00 or more but less than 4,000.00 30.00 4,000.00 or more but less than 10,000.00 120.00 10,000.00 or more but less than 20,000.00 300.00 20,000.00 or more but less than 30,000.00 600.00 30,000.00 or more but less than 50,000.00 900.00 50,000.00 or more P900.00 plus sixty five percent (65%) of one percent (1%) over P50,000.00 2. On Real Estate Dealer shall pay the tax in accordance with the schedule shown hereunder. With gross sales or receipts for the preceding calendar year in the amount of; Amount of Tax per Annum less than P20,000.00 P240.00 P20,000.00 or more but less than 50,000.00 600.00 50,000.00 or more but less than 100,000.00 1,200.00 100,000.00 or more but less than 200,000.00 2,400.00 200,000.00 or more but less than 500,000.00 6,000.00 500,000.00 or more but less than 700,000.00 8,400.00 700,000.00 or more but less than 1,000,000.00 12,000.00 1,000,000.00 or more but less than 2,000,000.00 18,000.00 2,000,000.00 or more but less than 5,000,000.00 30,000.00 5,000,000.00 or more but less than 7,000,000.00 60,000.00 7,000,000.00 or more but less than 10,000,000.00 90,000.00 10,000,000.00 or more P90,000.00 plus seventy percent (70%) of one percent (1%) Over P10.0 million (k) On owners or operators of real estate developer shall be taxed at the rate prescribed under sub-section (e) of the gross sales/receipts during the preceding calendar year. (l) On owners or operators of privately-owned public markets, shopping centers, exhibit and event organizes, and business centers shall pay the tax rate of three percent (2%) on the gross sales or receipts of the preceding calendar year. (m) On owner or operators of Information Technologies which include Software development, computer programming, internet, call centers, E-Commerce, design animation and other IT-related service activities shall be tax at the rate prescribed under subsection (g) of the gross sales and/or receipts during the preceding calendar year. DACcIH (n) On owners or operators of any business not specified above, shall pay the tax at the rate of three percent (2%) on the gross sales and/or receipts of the preceding calendar year. ARTICLE B Tax on Mobile Traders SECTION 1. Definition . When used in this Article A Mobile Trader is a person, who either for himself or commission, travels from place to place and sells his goods or sells and offers to deliver the same, using a vehicle. Subsumed in this definition are rolling stores, portable stores, and similar arrangements. SECTION 2. Imposition of Tax . There is hereby imposed an annual tax at the rate of one percent (1%) on the gross receipts of Mobile Traders. SECTION 3. Time of Payment . The tax shall be paid upon the issuance of the Mayor's Permit to do business in the Municipality. SECTION 4. Administrative Provisions . The Municipal Treasurer shall determine the taxable gross receipts by applying the Presumptive Income Level Technique provided in this Code, and thereafter assess and collect the tax due. ARTICLE C Tax on Ambulant and Itinerant Amusement Operators SECTION 1. Imposition of Tax . There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Type of Amusement Amount of Fee 1. Circus, carnivals, or the like per day P350.00 2. Merry-Go-Round, roller coaster, ferris wheel, swing, shooting gallery and other similar contrivances per day P250.00 3. Sports contest/exhibitions per day P150.00 4. Other similar contrivances P100.00 SECTION 2. Time of Payment . The tax herein imposed shall be payable before engaging in such activity. ARTICLE D Situs of Tax SECTION 1. Situs of the Tax. (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the businesses 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. HSCATc The municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another 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 businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3. Warehouse a building utilized for the storage of products for sale and from which goods or merchandises are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4. Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b),Section 2A.02 of this Ordinance. (b) Sales Allocation 1. All sales made in a locality where there is 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 Municipality where the same is located. IDTSEH 2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the 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%) if all sales recorded in the principal office shall be taxable by the Municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the Municipality where the factory, project office, plant or plantation is located. The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for. 4. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: Sixty percent (60%) to the Municipality where the factory is located; and Forty percent (40%) to the Municipality where the plantation is located. 5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and 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 services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. 6. The foregoing sales allocation under par (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. 7. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. SICDAa 8. All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the dais factory shall be taxable by this municipality along with the sales made in the principal office. (c) Route Sales sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. ARTICLE E Payment of Business Taxes SECTION 1. Payment of Business Taxes . (a) The taxes imposed under Chapter II of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided for under Chapter II of this Code any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Chapter II of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2A.01 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. SECTION 2. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 3. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly instalments within the first twenty (20) days of January, April, July, and October of each year. The Sanggunian may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 4. Administrative Provisions . (a) Requirement .Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed under the pertinent 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 of any requirement imposed by the different departments of this municipality. DHIcET Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. (c) Invoices or Receipt . All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) Sworn Statement of Gross Receipts or Sales .Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. (e) Submission of Certified Income Tax Return Copy . All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (f) Issuance of Certification .The Municipal Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of One Hundred Fifty Pesos (P150.00). (g) Transfer of Business to Other Location. Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax during the period for which the payment of the tax was made. HcDSaT (h) Retirement of Business. (1) Any person natural or juridical, subject to the tax on business under Article A, Chapter 11 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. 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 the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: (a) The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business; (b) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and (c) In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor's permit therefor. (2) In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. (3) The permit issued to a business retiring or terminating its operation shall be surrendered to the Local Treasurer who shall forthwith cancel the same and record such cancellation in his books. (i) 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. ARTICLE F Presumptive Income Level SECTION 1. Presumptive Income Level . For every tax period, the Treasurer's Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification subject to the limitations provided for by circulars and issuances by national governing agencies. ASTcaE SECTION 2. The Presumptive Income Level (PIL) of gross receipts shall be used to validate the gross receipts declared by taxpayers and/or for establishing the taxable gross receipts where no valid data is otherwise available. CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 1. Mayor's Permit . All persons are required to obtain a Mayor's Permit for the privilege of conducting business within the municipality. SECTION 2. Imposition of Fee . There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the Municipality. The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for. For purpose of the Mayor's Permit Fee, the following Philippine categories of business sizes are here by adopted: Enterprise Scale Asset Limit Workforce Micro-Industry P150,000 and below No specific Cottage Industries Above P150,000 to P1.5M Less than 10 Small-scale Industries P1.6M to P15M 10-99 Medium-scale Industries P15.1M to P60M 100-149 Large-scale Industries P60.1M to P70M 150-199 XL P70.1M to P80M 200-299 XXL P80.1M to P100M 300-399 XXXL P100.1M to P300M 400-499 Super XXL Above 300M 500 or more The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee. a. On business subject to graduated fixed taxes Classification/Category Rate of Fee/Per Annum 1. On Manufacturer/Importers/Producers Micro-Industry P200.00 Cottage Industries 750.00 Small-scale Industries 1,500.00 Medium-Scale Industries 2,750.00 Large-Scale Industries 6,000.00 XL 8,500.00 XXL 12,500.00 XXXL 17,500.00 SUPER XXL 20,000.00 2. On Banks Rural, Thrift and Savings Banks P1,500.00 Commercial, Industrial and Development 4,000.00 Banks 6,500.00 Universal Banks 7,500.00 3. On Other Financial Institutions Cottage P1,600.00 Small 3,000.00 Medium 4,200.00 Large 7,000.00 XL 8,000.00 XXL 9,000.00 XXXL 11,000.00 SUPER XXL 12,000.00 4. On Contractors/Service Establishments Micro-Industry P300.00 Cottage Industries 600.00 Small-scale Industries 600.00 Medium-Scale Industries 1,200.00 Large-Scale Industries 1,500.00 XL 2,750.00 XXL 5,500.00 XXXL 8,000.00 SUPER XXL 10,500.00 5. On Wholesalers/Retailers/Dealers or Distributors Micro-Industry P300.00 Cottage Industries 700.00 Small-scale Industries 2,000.00 Medium-Scale Industries 4,000.00 Large-Scale Industries 5,000.00 XL 6,500.00 XXL 9,000.00 XXXL 10,500.00 SUPER XXL 13,000.00 6. On Trans-loading Operations Medium P2,000.00 Large 4,000.00 Classification/Category Rate of Fee/Per Annum b. Other Businesses 1. Micro-Industry P200.00 Cottage Industries 600.00 Small-scale Industries 1,200.00 Medium-Scale Industries 1,500.00 Large-Scale Industries 2,600.00 XL 3,200.00 XXL 4,000.00 XXXL 5,250.00 SUPER XXL 6,500.00 2. Other Regulatory Fees a. License of Beer 400.00 b. License of Gin and Other Intoxicating Drinks 400.00 c. License of Cigarette 250.00 d. Privately owned public markets, shopping center, food center and exhibit organizer: 1.1 For the first ten (10) stalls. .. P3,000.00 1.2 Ten (10) stalls but not more than twenty stalls. .. 4,000.00 1.3 Twenty (20) stalls but not more than thirty (30) stalls. .. 6,000.00 1.4 Thirty (30) stalls or more 8,000.00 e. Other business or activities: 1.1 For holding stage shows or floor/fashion shows, payable by the operator. .. P1,000.00 1.2 For maintaining an office, such as regional headquarters, regional operating headquarters, representative office and other similar offices. .. 5,000.00 1.3 Cargo Freight Forwarders. .. 3,000.00 1.4 Lumberyards 2,000.00 1.5 Car Exchange 5,000.00 1.6 Storage of flammable or explosive substance. .. 10,000.00 1.7 Signboards and other forms of advertisement. .. 200.00 1.8 Gun clubs. .. 2,000.00 1.9 Printing Press/Publisher 3,000.00 2.0 Dental/Medical/Optical/Veterinary Clinic 1,000.00 2.1 Law/Accounting/Architectural Office and other office of practice of profession. .. 2,000.00 2.2 Non-Stock/non-profit 2,000.00 2.3 Private detective/security agencies: a. Principal Office 2,000.00 Every privately owned public market, shopping center or food center situated in this municipality shall be subject to a separate permit fee regardless of whether the said privately owned public market, shopping center, or food center is owned by the same person, partnership or a corporation as the case may be. cDSAEI SECTION 3. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 4. Administrative Provisions . (a) Supervision and control over establishments and places . The Municipal Mayor shall supervise and regulate all establishments and places where business is conducted. He shall prescribe rules and regulations as may be necessary to maintain peaceful, healthy, and sanitary conditions in the municipality. (b) Application for Mayor's Permit: An application for a Mayor's Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. 1. For a newly-started business a. Proof of business registration, incorporation, or legal personality ( i.e .,DTI/SEC/Cooperative Development Authority (CDA) registration) Note: In certain cases like Sari-Sari Store not using any or without business name the requirement of DTI/SEC registration may be dispense with during initial registration. (See Act No. 3883). b. Basis for computing taxes, fees, and charges ( e.g. business capitalization); c. Occupancy Permit, if required by national laws ( e.g. Building Code) and local laws; d. Contract of Lease (if Lessee);and e. Barangay clearance (for businesses which are not required occupancy permits). 2. For renewal of existing business permits a. Basis for computing taxes, fees, and charges ( e.g. Income Tax Returns); EDCcaS b. Barangay clearance c. Clearances from national agencies (BIR, SSS, PhilHealth and Pag-Ibig) Upon submission of the application, it shall be the duty of the proper authorities to verify if other Municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other Municipal tax ordinances. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. A Mayor's Permit shall not be issued to: (1) Any person who previously violated an ordinance or regulation governing permits granted; (2) Any person whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) Any person who has unsettled tax obligation, debt or other liability to the government; (4) Any person who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of activity or business. (c) Issuance of Permit; Contents of Permit. Upon approval of the application of a Mayor's Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. ISHaCD The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor's Permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.;location of the business; date of issue and expiration of the permit; and other information as may be necessary. (d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. (e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (f) Revocation of Permit. The Mayor's Permit may be revoked any of the following grounds: 1. When a person doing business under the provisions of this Revenue Code violates any of its provisions 2. When the person refuses to pay an indebtedness or liability to the municipality 4. n When the person abuses his privilege to do business to the injury of the public moral or peace; or 5. 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 characters, criminals or women of ill-repute. 6. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that may be imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise of the by the person whose privilege is revoked, until restored by the Sangguniang Bayan. cDTACE SECTION 5. Rules and Regulations on Certain Establishments. (a) On restaurants, cafes, cafeterias, carinderias ,eateries, food caterers, ice cream and other refreshment parlors, soda fountain bars, no owner of said establishments shall employ any cook, or food dispenser without a Food Handler's Certificate from the Municipal Health Officer, renewable every six (6) months. (b) Establishments selling cooked and readily edible foods 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 existing laws or ordinances. (c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer. ARTICLE B Fees for Sealing and Licensing of Weights and Measures SECTION 1. Implementing Agency . The Municipal Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. SECTION 2. Sealing and Testing of Instruments of Weights and Measures . All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be Municipal Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, That all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. SECTION 3. Imposition of Fees . Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed annually and pay therefor to the Municipal Treasurer the following fees: Kinds of Sealing and Weighing Instruments Amount of Fee (a) For sealing linear metric measures: Not over one (1) meter P150.00 Measure over one (1) meter 250.00 (b) For sealing metric measures of capacity: Not over ten (10) liters P250.00 Over ten (10) liters 500.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kg. P250.00 With capacity of more than 30 kg. But not more than 300 kg. 300.00 With capacity of more than 300 kg/but not more than 3,000 kg. 400.00 With capacity of more than 3,000 kg. 500.00 (d) For sealing apothecary balances of precision P750.00 (e) For sealing scale or balance with complete set of weights For each scale or balance or other balance with complete set of weights for use therewith P750.00 For each extra weight 750.00 (f) For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, and addition service charge shall be collected P750.00 SECTION 4. Payment of Fees and Surcharge . The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. cCHITA The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees therefor paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 5. Place of Payment . The fees herein levied shall be paid at the local treasury office of the municipality where the business is operating. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the municipality where he maintains his residence. SECTION 6. Exemptions . (a) All instruments for weights and measures used in government work of or maintained for public use by any instrumentality of the government. (b) Dealers of weights and measures instruments intended for sale. SECTION 7. Administrative Provisions . (a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his deputies. (b) The Municipal Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and technology. (c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Municipal Auditor or his representative. SECTION 8. Fraudulent Practices Relative to Weights and Measures. The following acts related to weights and measures are prohibited: a) for any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; b) for any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; c) for any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weight or measure has been fully rested, calibrated, sealed or inspected; d) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; e) for any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; f) for any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the, purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; g) for any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefor has expired and has not been renewed in due time; CScaDH h) for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; i) for any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; j) for any person to fraudulently give short weight or measure in the making of a scale; k) for any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or l) for any person to procure the commission of any such offense abovementioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments. SECTION 9. Penalties. (a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of Section 3B.08 shall, upon conviction, be subject to a fine of One thousand pesos (P1,000.00) or by imprisonment of not more than six (6) months, or both, upon the discretion of the court. (b) Any person who shall violate the provisions of paragraph of (g) of Section 3B.08 for the first time shall be subject to fine of One Thousand Five hundred pesos (P1,500.00) or by imprisonment of not more than six (6) months, or both, upon the discretion of the court. (c) The owner-possessor or user of instrument of weights and measure enumerated in paragraph (h) to (k) of Section 3B.08 shall, upon conviction, be subject to a fine of One Thousand Pesos (P1,000.00) or imprisonment not exceeding six (6) months, or both, upon the discretion of the court. aHSTID ARTICLE C Building Permit Fees SECTION 1. Imposition of Fee. A fee shall be collected from each applicant of a building permit pursuant to the latest DPWH issuance on the schedule of fees and charges of the revised implementing rules and regulations (IRR) of the National Building Code of the Philippines (PD1096) a. Inspection Fee .There shall be collected infrastructure site inspection fee at the rates prescribed: 1) P500,000.00 and below 150.00 2) P500,001.00 to P1,000,000.00 300.00 3) P1,000,001.00 to P1,500,000.00 450.00 4) Over P1,500,000.00 P600.00+1/10 of 1% in excess of P1,500,000.00 SECTION 2. Time and Payment . The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Mayor. SECTION 3. Administrative Provisions. In order to obtain a building permit, the applicant shall file an application therefor in writing and on the prescribed form with the Office of the Mayor/Building Official. Every application shall provide the following information: (1) A description of the work to be covered by the permit applied for; (2) Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT and/or copy of the contract of lease over the lot if the applicant is not the registered owner; (3) The use or occupancy for which the proposed work is intended; (4) Estimated cost of the proposed work. To be submitted together with such application are at least five sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans, and by licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Building Official. SECTION 4. Penal Provisions . It shall be unlawful for any person, firm or corporation, to erect, construct, enlarge, alter, repair, move, improve, remove, convert, demolish, equip, use, occupy, or maintain any building or structure or cause the same to be done contrary to or in violation of any provision of the Building Code. CDHaET Any person, firm or corporation, who shall violate any of the provisions of the Code and/or commit any act hereby declared to be unlawful shall upon conviction, be punished by a fine not more than twenty thousand pesos or by imprisonment of not more than two years or by both: Provided, that in case of a corporation, firm, partnership or association, the penalty shall bed imposed upon its official responsible for such violation and in case the guilty party is an alien, he shall immediately be deported after payment of the fine and/or service of sentence. ARTICLE D Permit Fee for Zonal/Locational Clearance SECTION 1. Imposition of Fee . There shall be collected Zoning/Locational Clearance fees at rates fixed by and in accordance with the latest applicable rules and regulations prescribed by the Housing and Land Regulatory Board (HLURB). a. Single residential structure attached or detached 1) P100,000 and below P288.00 2) Over P100,000 to P200,000 576.00 3) Over P200,000 720.00+1/10 of 1% in excess of P200,000 b. Apartments/Townhouses 1) P500,000 and below P1,440.00 2) Over P500,000 to P2 Million 2,160.00 3) Over P2 Million regardless of the number of doors 3,600.00 + 1/10 of 1% of cost in excess of P2M c. Dormitories 1) P2 Million and below P3,600.00 2) Over P2 Million regardless of the number of doors 3,600 + 1/10 of 1% of cost in excess of P2M d. Institutional Project cost of which is 1) Below P2 Million P2,880.00 2) Over P2 Million 2,880.00 + 1/10 of 1% of cost in excess of P2M e. Commercial, Industrial and Agro-Industrial Project Cost of which is: 1) Below P100,000 P1,440.00 2) Over P100,000-P500,000 2,160.00 3) Over P500,000-P1M 2,880.00 4) Over P1M-P2M 4,320.00 5) Over P2M 7,200.00 + 1/10 of 1% of cost in excess of P2M f. Special Uses/Special Projects (Gasoline stations, cell sites, slaughterhouse, treatment plant, etc.) 1) Below P2 Million P7,200.00 1/10 of 1% of cost in excess of P2M 2) Over P2 Million 7,200.00+ 1/10 of 1% of cost in excess of P2M g. Alteration/Expansion Same as original application (affected areas/cost only) In the event that a revision on the above schedule of fees is made by the HLURB, the same shall be considered amended to conform with the revised schedule of fees. SECTION 2. Time of Payment . The fees in this Article shall be paid by the applicant or his representative to the Municipal Treasurer when zoning clearance is granted. SECTION 3. Penalty . a. Failure to secure zoning clearance prior to the start of the project is punishable by: CONFORMING NON-CONFORMING Project Type Minimum Medium Maximum Minimum Medium Maximum Industrial 1000- 2501- 4001-5500 2501- 4001- 7001- 2500 4000 4000 7000 10000 Agro- 750-2000 2001- 3501-5000 2001- 4001- 7001- Industrial 3500 4000 7000 10000 Agricultural 700-1500 1501- 3001-4500 1501- 3001- 6001-9000 3000 3000 6000 Commercial 700-1500 1501- 3001-4500 1501- 3001- 6001-9000 3000 3000 6000 Institutional 600-1200 1201- 2401-3500 1201- 2401- 5001-7000 2400 2400 5000 Residential 500-1000 1001- 1501-2000 1001- 2001- 3001-4000 1500 7000 3000 Special 1000- 3501- 6501- Project 3500 6500 10000 b. Violations of terms and conditions in clearance and all other violations on the requirements for zoning clearance. Minimum Medium Maximum 500-2000 2001-3500 3501-5000 SECTION 4. Time of Payment . The fees in this Article shall be paid to the Municipal Treasurer. SECTION 5. Administrative Provision . The Municipal Mayor shall administer the provisions of this Article and other existing ordinances, executive orders and laws relating to and governing approval of subdivision plans. ARTICLE E Permit Fee for Inspection and Verification of Subdivision SECTION 1. Imposition of Fee . There shall be collected a Mayor's Permit Fee for the verification and inspection of subdivision in this municipality, in accordance with the rates prescribed by the HLURB, as follows: a. Approval of Subdivision Plan (including town houses) 1) Preliminary Approval and Locational Clearance (PALC)/Preliminary Subdivision Development Plan (PSDP) P250/ha. or a fraction thereof Processing Fee P360/ha. or fraction thereof Inspection Fee 1,000/ha. regardless of density 2) Final Approval and Development Permit Processing Fee 2,880/ha regardless of density Additional Fee on Floor Area of Houses and Building Sold with Lot P3.00/sq.m. Inspection Fee 1,500/ha. regardless of density (Not applicable for projects already inspected for PALC application) 3) Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 4) Certificate of Registration Processing Fee P2,880.00 5) License to Sell (per saleable lot) Processing Fee 216.00 Additional Fee on Floor Area of Houses and Building Sold with Lot P14.4/sq.m. Inspection Fee regardless of density 1,500/ha. 6) Certificate of Completion Certificate Fee P216.00 Inspection Fee regardless of density 1,500/ha. 7) Extension of Time to Develop Processing Fee P504.00 Inspection Fee 1,500/ha. regardless of density (affected/unfinished areas only) b. Approval of Condominium Project Final Approval and Development Permit 1) Processing Fee 720.00 a) Land Area 7.20/sq.m. b) Number of Floors 288.00/floor c) Building Areas GFA 23.05/sq.m. of Inspection Fee 1,500.00/ha. 2) Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 3) Conversion (affected areas only) Same as Final Approval and Development Permit 4) Certificate of Registration Processing Fee P2,880.00 5) License to Sell a) Residential (saleable areas) P17.30/sq.m. b) Commercial/Office (saleable areas) Inspection fee 36.00/sq.m. 6) Extension of Time to Develop Processing Fee P504.00 Additional Fee (Unfinished floor area for devt.) 17.30/sq.m. Inspection Fee 1,500.00/ha 7) Certificate of Completion Certificate Fee P216.00 Inspection Fee 1,500.00/floor c. Projects under BP 220 1) Subdivision a) Preliminary Approval and Locational Clearance i. Socialized Housing P90/ha. ii. Economic Housing 216/ha. Inspection Fee i. Socialized Housing P1,500/ha. ii. Economic Housing 1,500.00 b) Final Approval and Development Permit Processing Fee i. Socialized Housing P600/ha. ii. Economic Housing 1,440/ha. Inspection Fee i. Socialized Housing P1,500/ha. ii. Economic Housing 1,500/ha. (Projects already inspected for PALC application may not be charged inspection fee) c) Alteration of Plan (affected areas only) Same as Final Approval and Development Permit d) Building Permit (floor area of housing unit) P7.20/sq.m. e) Certificate of Registration Application Fee i. Socialized Housing P420 ii. Economic Housing 720 f) License to Sell (per saleable lot) i. Socialized Housing P24/lot ii. Economic Housing 72/lot (Additional fee on floor area of houses/building sold with lot) 3.00/sq.m. Inspection Fee i. Socialized Housing P1500/ha. ii Economic Housing 1500/ha. g) Extension of Time to Develop Processing Fee i. Socialized Housing P420 ii. Economic Housing 504 iii. Additional Fee(unfinished area For development) 2.88/sq.m. Inspection Fee (affected/unfinished areas only) i. Socialized Housing 1500ha. ii. Economic Housing 1500/ha. h) Certificate of Completion Certificate Fee i. Socialized Housing P180.00 ii. Economic Housing 216 Inspection Fee 1500.00/ha. i) Occupancy Permit Processing Fee i. Socialized Housing P6/sq.m. ii. Economic Housing 7.20/sq.m. Inspection Fee (saleable floor areas of the housing unit) i. Socialized Housing P1,500.00/ha. ii. Economic Housing 1,500.00/ha. j) Condominium (1) Preliminary Approval and Locational Clearance P720.00 (2) Final Approval and Development Permit (a) Total Land Area P7.20/sq.m. (b) Number of Floor 144/floor (c) Building Area 5.80/sq.m. of GFA Inspection Fee 1500.00/ha (3) Alteration of plan (affected areas only) Same as Final Approval and Development Permit (4) Certificate of registration P720.00 (5) License to Sell i. Residential 7.20/sq.m. of saleable area ii. Commercial 10.65/sq.m. of saleable area Inspection Fee 1,500.00/ha. (6) Extension of Time to Develop Processing Fee 3.00/sq.m. Inspection Fee (FAxP2x% of 1,500/ha. Remaining Development Cost) P2/sq.m. of saleable area (7) Certificate of Completion Certificate Fee P216.00 Inspection Fee 1,500.00/floor d. Approval of Industrial/Commercial Subdivision 1) Preliminary Approval and Locational Clearance Processing Fee 432/ha. Inspection Fee 1500/ha. 2) Final Approval and Development Permit P5,000/ha. regardless of location Processing Fee 720.00/ha. Inspection Fee 1,500/ha. regardless of location (Projects already inspected for PALC application may not be charged inspection fee) 3) Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 4) Certificate of Registration P2,880.00 5) License to Sell Processing Fee 3.00/sq.m. of land area Inspection Fee 1,500/ha. regardless of location 6) Extension of Time to Develop Processing Fee P504.00 Additional Fee(unfinished area for devt) 14.40 sq.m. Inspection Fee 1,500/ha. 7) Certificate of Completion Certificate Fee P216.00 Processing Fee i. Industrial 504.00 ii Commercial 720.00 Inspection Fee 1,500.00/ha. e. Approval of Farmlot Subdivision 1) Preliminary Approval and Locational Clearance. Processing Fee P288/ha. Inspection Fee 1,500/ha. 2) Final Approval and Development Permit Processing Fee P1,440/ha. Inspection Fee 1,500.00 (Projects already inspected for PALC application may not be charged inspection fee) 3) Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 4) Certificate of Registration P2,880.00 5) License to Sell P500.00/lot Processing Fee 504.00 Inspection Fee 1,500.00/ha. 6) Extension of Time to Develop Processing Fee P504.00 Additional Fee on Floor Area of housing component & other developments 14.40 sq.m. Inspection Fee 1,500.00 7) Certificate of Completion Certificate Fee P216.00 Inspection Fee 1,500.00/ha. f. Approval of Memorial Park/Cemetery Project/Columbarium 1) Preliminary Approval and Locational Clearance a) Memorial Projects P720/ha. b) Cemeteries 288/ha. c) Columbarium 3,600/ha. Inspection Fee a) Memorial Projects P1,500/ha. b) Cemeteries 1,500/ha. c) Columbarium 1,500/ha 2) Final Approval and Development Permit a) Memorial Projects P3.00/sq.m. b) Cemeteries 1.50/sq.m. c) Columbarium 7.20/sq.m. of land area 3.00/floor 23.05/sq.m. of GFA Inspection Fee (Projects already inspected for PALC application may not be charged inspection fee) a) Memorial Projects P1,500/ha. b) Cemeteries 1,500/ha. c) Columbarium 1,500.00 3) Alteration Fee Same as Final Approval/Development Permit 4) Certificate of Registration P2,880.00 5) Licenses to Sell a) Memorial Projects P72/2.5 sq.m. Apartment Type 28.80/unit b) Cemeteries 28.80/tomb c) Columbarium 72.00/vault Inspection Fee a) Memorial Projects P1,500/ha b) Cemeteries 1,500/ha c) Columbarium 1,500/floor 6) Extension of Time to Develop Processing Fee P504.00 Additional Fee(unfinished area) a. Memorial Projects 1,440/ha. b. Cemeteries 720/ha. c. Columbarium 5.80 of GFA Inspection Fee(affected/unfinished areas on) a. Memorial Projects P1,500/ha. b. Cemeteries 1,500/ha. c. Columbarium 1,500/floor 7) Certificate of Completion Certificate Fee P216.00 Processing Fee Memorial Projects P1,440/ha. Cemeteries 720/ha. Columbarium 5.80/ha of GFA Inspection Fee a. Memorial Projects P1,500/ha. b. Cemeteries 1,500/ha. c. Columbarium 1,500/floor g. Other Transactions/Certifications a. Application/Request for 1. Advertisement Approval P720 2. Cancellation/Reduction of Performance Bond 2,880 3. Lifting of Suspended License to Sell 2,880 4. Exemption from Cease and Desist order 216 5. Clearance to Mortgage 1,440 6. Lifting of Cease and Desist Order 2,880 7. Change of Name/Ownership/Amendments of CRLS 1,440 8. Voluntary cancellations of CRLS 1,440 9. Revalidation of Renewal of Permit (Condominium) 60% of current processing fee b. Other Certifications 1. Zoning Certifications P720 2. Certification of Town Plan/Zoning Ordinance Approval 216 3. Certifications of New Rights/Sales 216 4. Certificate of Registration (Form) 216 5. License to Sell (form) 216 6. Certificate of Creditable Withholding Tax (maximum of 5 lots per certificate 216/lot or unit 7. Other, to include a. Availability of Records/public request 288.00 b. Certificate of No records on file 288.00 c. Certification of with/without CRLS 288.00 d. Certified true copy of documents(report size) i. Document of 5 pages or less 43.20 ii. Every additional page 4.40 e. Photocopy of documents 3.00 f. Other not listed above 216.00 8. Registration of Dealer/Broker/Salesman 1. Dealers/Brokers P720.00 2. Salesman/Agent 288.00 9. Homeowners Association 1. Registration of HOA Examination/Registration Regular HOAS CMP HOAS i. Articles of Incorporation 940 780 ii. By-laws 940 780 2. Stamping of Books P50/book 3. Amendments i. Articles of Incorporation 720 ii. By Laws 720 4. Dissolution of Homeowners Association 720 5. Certification of the new set of Officers 504 6. Other Certification 216 i. Inspection 1,500/ha 7. Research Fee 50/docket 10. Legal Fees (CMP Project) 1. Filing Fee 1,440 2. Additional Fee for claims (for refund, damages, attorneys fee, etc.) 1. Not more than 20,000 P173 2. More than 20,000 but less than 80,000 P576 3. P80,000 or more but less than 100,000 P864 4. 100,000 or more but less than 150,000 P1,440 5 For each 1,000 in excess of 150,000 P7.20 3. Motion for reconsideration 4. Petition to review 5. Prayer for Cease and Desist order 6. Pauper-litigants are exempt from payment of legal fees 1. Those whose gross income is not more than 6,000.00 per month and residing within MM 2. Those whose income is not more than 4,000 per month and residing within MM 3. Those who do not own real property 7. Government agencies and its instrumentalities are exempted from paying legal fees. 8. Local government and government owned or controlled corporation with or without independent charters are not exempted paying legal fees. In the event that a revision on the above schedule of fees is made by the HLURB, the same shall be considered amended to conform with the revised schedule of fees. TaCEHA SECTION 2. Time of Payment . The fees imposed in this article shall be paid by the subdivision owner or his representative to the Municipal Treasurer before verification or inspection is conducted. SECTION 3. Administrative Provisions. The Municipal Mayor shall administer the provision of this article and other existing ordinance, executive orders, laws, regulating to, and governing subdivision and housing projects. ARTICLE F Zoning Inspection Fee SECTION 1. Imposition of Fee . There shall be collected inspection fee at the rates prescribed: a. Business site zoning inspection fee P500.00 b. Infrastructure site zoning inspection fee 500.00 ARTICLE G Permit Fees for Tricycle Operation SECTION 1. Definitions . When used in this Article, (a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the former having a total of four wheels, otherwise known as the motorola. (b) Tricycle Operators are persons engaged in the business of operating tricycles. (c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. (d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. (e) Zone is a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may operate without a fixed origin and destination. SECTION 2. Imposition of Fees . a. The applicant for NEW FRANCHISE shall pay the following every three (3) years: 1) Application Fee for Franchise per unit P270.00 b. If the applicant for NEW franchise/franchisee has only one (1) tricycle unit, he shall be required to pay the following fees annually: 1) Motorized Tricycle Operator's Permit (MTOP) per unit P100.00 2) Mayor's Permit Fee 150.00 3) Regulatory Fee 50.00 4) Occupation Fee 100.00 5) Sticker 50.00 6) Inspection Fee 100.00 7) Driver's ID Fee 100.00 In addition thereto, he shall secure and submit the following: 1) Barangay Clearance 2) Community Tax Certificate 3) Court Clearance 4) Police Clearance 5) Health Certificate (To be submitted on the scheduled inspection date) 6) Xerox Copy of Driver's License 7) Latest LTO OR and CR 8) Unit Inspection (To be submitted on the scheduled inspection date depending on the last digit of the Tricycle Number) 9) Driver's ID c. The applicant for RENEWAL OF FRANCHISE shall pay the following every three (3) years: 1) Application Fee for Franchise per unit P270.00 2) Police Clearance 100.00 3) Driver' ID 100.00 He/she shall also secure and submit the following: 1) Copy of Franchise Ordinance 2) Latest LTO OR and CR (xerox) 3) Valid IDs (Voter's ID/Affidavit and Driver's License 4) Police Clearance 5) Court Clearance 6) Driver's ID d. If the applicant for the RENEWAL of franchise/franchisee has only one (1) tricycle unit, he shall be required to pay the following fees annually: 2) Mayor's Permit Fee 150.00 3) Regulatory Fee 50.00 4) Occupation Fee 100.00 5) Sticker 50.00 6) Inspection Fee 100.00 7) Laboratory 325.00 In addition thereto, he shall secure and submit the following: 10) Barangay Clearance 11) Community Tax Certificate 12) Laboratory (To be submitted on the scheduled inspection date) 13) Xerox Copy of Driver's License 14) Latest LTO OR and CR 15) Unit Inspection (To be submitted on the scheduled inspection date depending on the last digit of the Tricycle Number) 16) Driver's License e. Subject to other pertinent provisions of this code, if the applicant for franchise/franchisee has other source of income or has two (2) or more tricycle units, he shall be required to secure the necessary business permit and as such he shall be required to pay the fees specified in paragraph (a) and the following: acHTIC 1) Motorized Tricycle Operator's Permit (MTOP) per unit P100.00/unit 2) Mayor's Permit Fee P150.00 3) Regulatory Fee 50.00 4) Governor's Permit Fee (subject to Provincial imposition) 5) Occupation Fee 100.00 6) Sticker 50.00 He shall likewise be required to secure and submit the following: 1) Unit Inspection 2) Latest MTOP for verification 3) Xerox Copy of Driver's License 4) Xerox Copy of Latest OR and CR 5) Xerox Copy of Community Tax Certificate 6) Barangay Clearance 7) Community Tax Certificate 8) Court Clearance 9) SSS Clearance 10) Philhealth Clearance 11) BIR Clearance (for renewal) 12) Police Clearance (To be submitted on the scheduled inspection date) 13) Laboratory (To be submitted on the scheduled inspection date) f. The following fees shall likewise be imposed if applicable: 1) Certification Fee for change of unit P100.00 2) Cancellation 30.00 3) Fare guide 100.00 4) Filing Fee for amendment of MTOP 100.00 5) Transfer Fee 300.00 6) Replacement fee of Franchise 100.00 7) Penalty of late renewal of franchise 500.00 8) Penalty of late renewal of MTOP (1st 15 days) 200.00 9) Penalty of late renewal of MTOP (2nd 15 days) 500.00 10) Replacement of Driver's ID 100.00 11) Penalty for failure to inspect of unit 500.00 12) Penalty for failure to display Fare guide 100.00 For change motor, he/she shall likewise be required to secure and submit the following: 1) Copy of Franchise Ordinance 2) Latest LTO OR/CR (Xerox) 3) Deed of Sale (if applicable) SECTION 3. Time of Payment . The fees imposed on letter a above-mentioned shall be paid to the Municipal Treasurer upon application for MTOP. The fees imposed on letters b and c shall be paid to the Municipal Treasurer upon application of MTOP and/or within the first twenty (20) days of January of each year. The fees impose on letter d shall be paid to the Municipal Treasurer upon the filing for the amendment of MTOP or upon issuance of the fare guide. SECTION 4. Administrative Provisions . a. Prospective operators of tricycles should first secure a Tricycle Franchise from the Sangguniang Bayan. b. The Sangguniang Bayan of this municipality shall: 1) Issue, amend, revise, renew, suspend, or cancel Tricycle Franchise and prescribe the appropriate conditions thereof, determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing, prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service; 2) Only Filipino citizens and partnership or corporation and cooperatives with sixty percent (60%) Filipino equity shall be granted Tricycle Franchise. No MTOP shall be granted by the municipality unless the applicant is in possession of unit/s with valid registration papers from the Land Transportation Office (LTO); 3) The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents; 4) Operators of tricycles-for-hire shall employ drivers licensed by LTO for tricycles-for-hire; and 5) Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan. c. The Sangguniang Bayan may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number; The Sangguniang Bayan shall establish a fare structure that will provide the operator a reasonable return of profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. d. The zones must be within the boundaries of this municipality. The existing zones which cover the territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. ScaCEH e. Any person operating a tricycle not officially registered at the Office of the Mayor and without an approved Motorized Tricycle Operator's for Hire or without a valid a Tricycle Franchise issued by the Office of the Sangguniang Bayan shall be penalized with a fine of: 1) First Offense P500.00 2) Second Offense 1,000.00 3) Third Offense 1,500.00 or imprisonment of thirty (30) days or both at the discretion of the Court f. All tricycle operators shall renew their MTO Permit within the first twenty (20) days of January and also on or before expiration of the Tricycle Franchise. g. Any person who fails to renew his Permit will be penalized with a fine of: 1) 15 days after expiration P200.00 2) 16 days to 1 month after its expiration 500.00 h. Any person who failed to renew his Permit to Operate after a month can no longer use his Side Car Number and it can be awarded to another interested applicant. i. Any person who is a holder of Side Car Number but is no longer interested to continue his Permit to Operate his tricycle is obliged to surrender his Side Car Number to the Office of the Sangguniang Bayan. j. For this purpose, the Municipal Treasurer shall be furnished a copy of all issued MTOPs. SECTION 5. Time of Payment . (a) The fee shall be paid to the Municipal Treasurer upon application or renewal of the permit. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. SECTION 6. Administrative Provisions . (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's permit (MTOP) from the Sangguniang. TIEHDC (b) The Sangguniang of this municipality shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service. 2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the Municipality unless the applicant is in possession of units with valid registration papers form the Land Transportation Office (LTO). 3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents; 4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. 5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan; 6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceeds forty (40) KPH. The Sangguniang Bayan may provide exceptions if there is no alternative route. 7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e .,service is rendered upon demand and without a fixed route within a zone. (c) The Sangguniang may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (d) The zones must be within the boundaries of this municipality. The existing zones which covers the territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. ACcaET (e) The Municipal Treasurer shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. ARTICLE H Permit Fee for Cockpit Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 1. Definitions . When used in this Article: (a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (b) Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both. (c) Gaffer ( Taga-tari ) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (d) Referee ( Sentenciador ) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. SECTION 2. Imposition of Fees . There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: (a) From the owner/operator/licensees of the cockpit: Particular Amount of Fee (a) For the owner/operator/licensee of the cockpit: 1. Application filing fee P5,000.00 2. Annual cockpit permit fee P10,000.00 (b) From cockpit personnel: 1. Promoters/hosts 2000 P500.00 2. Pit Manager P1,000.00 3. Referee P600.00 4. Bet taker/" Kristo "/" Llamador " P600.00 5. Bet P300.00 Manager/ "Maciador"/"Kasador" 6. Cashier P300.00 7. Derby Matchmaker P300.00 SECTION 3. Time and Manner of Payment . (a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. (b) The cockpit registration fee is also payable upon application for a permit before a cockpit can operate and within the first twenty days of January of each year in case of renewal thereof. January 20; (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee. SECTION 4. Administrative Provisions . (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this Municipality. SaIEcA (c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing ordinances, laws and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. (e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 5. Applicability Clause . The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE I Special Mayor's Permit 1. Religious, civic, and social organizations, clubs, fraternities, etc., holding bingo, social benefit dances, chorus, programs, exhibitions, contest, etc., the proceeds of which shall inure to the benefit or welfare of the organization may be issued a Special Mayor's Permit free of charge, provided that said religious, civic, social organizations, clubs, fraternities, etc., shall not in any manner violate any existing ordinances, laws, rules and regulations especially regarding traffic and pedestrian hazard and provided further, that a permit be secured first from the Municipal Social Welfare and Development Office (MSWDO) authorizing to hold such project or activity. 2. A special permit shall also be granted business owners and operators during Town Fiestas, upon payment of the corresponding fee hereunder. a. Operators of Carnival P25,000.00 b. Transient Vendor 1) Empanada/Balut Vendor 350.00 2) Pop Corn Vendor 125.00/unit 3) Carinderia 600.00 4) RTW/Dry Goods 600.00 5) All others of the same kind/nature 175.00 In addition thereto, they shall be required to pay Regulatory Fees as follows: 1) Empanada/Balut Vendor P30.00/day 2) Pop Corn Vendor 10.00/day 3) Carinderia 30.00/day 4) RTW/Dry Goods 30.00/day 5) All others of the same kind/nature 10.00/day c. All other businesses not herein specified are required to secure a Mayor's Permit 6,000.00 ARTICLE J Special Permit Fee for Cockfights SECTION 1. Definitions . When used in this Article: (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada ," or its equivalent in different Philippine localities. CcSTHI (b) Local Derby is an invitational cockfight participated in by gamecockers or cockfighting " afficionados " of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting " afficionados " with "pot money" awarded to the proclaimed winning entry. SECTION 2. Imposition of Fees . There shall be collected the following fees per day for cockfighting: Kinds of Cockfighting Events Amount of Fee (a) Special cockfights ( Pintakasi ) P2,000.00 a.1. Barangay operation P1,000.00 (b) Special Derby Assessment for Promoters: Two-cock Derby P2,500.00 Three-cock Derby P3,500.00 Four-cock Derby P4,500.00 Five-cock Derby P5,500.00 Six-cock Derby P6,500.00 Seven-cock Derby P7,500.00 Eight-cock Derby P8,500.00 SECTION 3. Exclusions . Regular cockfights i.e .,those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. SECTION 4. Time and Manner of Payment . The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 5. Administrative Provisions . (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this Municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during Municipal agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day),June 12 (Philippine Independence Day),November 30 (National Heroes Day),Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as " Balikbayans, " or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Bayan ,in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. (c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the Municipality without first securing a license renewable every year on their birth month from the Municipality where such cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed by the Municipality shall officiate in all kinds of cockfighting authorized herein. SDTIaE ARTICLE K Permit Fee on Occupation or Calling Not Requiring Government Examination SECTION 1. Imposition of Fee. There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination with the Municipality as follows: Occupation or Calling Rate of Fee Per Annum (a) On employees and workers in generally considered "Offensive and Dangerous Business Establishments" P120.00 (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public P120.00 (c) On employees and Workers in food or eatery establishment P120.00 (d) On employees and workers in night or night and day establishment P120.00 (e) All occupation or calling subject to periodic inspection, surveillance and/or regulations by the Municipal Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chamber-maid, cook, criminologist, electrician, electronic technician, club/floor manager. Forensic electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant mechanic, certified " hilot, " painter, musician, pianist, photographer (itinerant),professional boxer, private ballistic expert, rig driver ( cochero ),taxi, dancer, stage-performer salesgirl, sculptor, waiter or waitress and welder (f) All call center agents employed under PEZA business establishments 150.00 SECTION 2. Exemption . All professionals who are subject to the Professional Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. SECTION 3. Person Governed. The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith; (a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: (1) Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; Ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. AacCIT (2) Employees and workers in commercial establishments cinematography film storage; cold storage's or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junks shop; hardwares; pest control services; printing and publishing houses; service station; slaughter-houses; textile stores; warehouses; and parking lots. (3) Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being. (b) Employees and workers in commercial establishment who generally enter or attend to the daily needs (of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries supermarkets; beauty salons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring o paying public. (c) Employees and workers in food or eatery establishments such as but not limited to the following: (1) Employees and workers in canteen, carinderia ,catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains; (2) Stallholders, employees and workers in public markets; (3) Peddlers of cook or uncooked foods; (4) All other food peddlers, including peddlers of seasonal merchandise. (d) Employees or workers in night or night and day establishments such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; and dance halls; cocktail lounges; circuses; carnivals and the like; golf clubs; massage clinics, sauna baths or similar establishment; hotels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during night time. In cases of cocktail lounges, bars, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. TIEHSA (e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the Municipality aside from those already specifically mentioned in previous sections. SECTION 4. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or district occupation or calling. Employer shall advance the fees to the Municipality for its employees. SECTION 5. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. In case of change of ownership of the business as well as the location thereof from Municipality to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment to starts working. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee next following calendar. SECTION 6. Administrative Provisions . (a) The Municipal Treasurer shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purpose. (b) Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE L Fees for Registration and Transfer on Large Cattle SECTION 1. Definition . For purposes of this Article, "large cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. SECTION 2. Imposition of Fee . The owner of a large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: Particulars Amount of Fee 1. For Certificate of Ownership P150.00 2. For Certificate of Transfer P150.00 3. For Certificate of Private Brand P150.00 4. Service Vinta (BINTA) P150.00 5. Registration of Newly Born (60 days) P100.00 6. Late Registration of newly-born P150.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 3. 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 4. Administrative Provisions . (a) Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years. TDAcCa (b) The ownership of large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. (c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the Municipality issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. SECTION 5. Applicability Clause . All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. ARTICLE M Fees for Impounding of Stray Animals SECTION 1. Definition . When used in this Article. (a) Stray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at-large in public or private places whether fettered or not. (b) Public Place includes national, Municipality, or barangay streets, parks, plazas, and such other places open to the public. (c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animal. (d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family. SECTION 2. Imposition of Fee . There shall be imposed the following fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places: Stray Animals Amount of Fee 1. Large Cattle P300.00 2. All other animals P200.00 SECTION 3. Time of Payment . The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal to its owner. SECTION 4. Administrative Provisions . (a) For purposes of this Article, the Barangay Tanods of the Municipality are hereby authorized to apprehend and impound astray animals in the Municipal corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the Municipal Hall for __________________ (state number) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The Municipal Mayor and Municipal Treasurer shall be informed of the impounding. (b) Impounded animals not claimed within ___________ (____) days after the date of impounding shall be sold at public auction under the following procedures: 1. The Municipal Treasurer shall post notice for _______ (____) days in ________ (_____) places including the main door of the Municipal Hall and the public markets. The animal shall be sold to the highest bidder. Within _________ (_____) days after the auction sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor. EDATSI 2. The owner may stop the sale by paying at any time before or during the auction sale, the impounding fees due and the cost of the advertisement and conduct of sale to the Municipal Treasurer, otherwise, the sale shall proceed. 3. The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residue over these costs shall accrue to the General Fund of the Municipality. 4. In case the impounded animal is not disposed of within the ______ (_____) days from the date of notice of public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the poundage fees due. SECTION 5. Penalty . Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines: Offenses Amount of Fee 1. First offense P100.00/day 2. Second offense P150.00/day 3. For the third offense and each subsequent offense P200.00/day In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner. ARTICLE N Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 1. Imposition of Fees . There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment rented out in this Municipality. Kinds of Machinery & Equipment Rate of Fee per Annum (a) Hand Tractors P150.00 (b) Bantam Tractors P200.00 (c) Heavy Tractors P750.00 (d) Bulldozer P750.00 (e) Forklift P500.00 (f) Heavy Graders P500.00 (g) Light Graders P400.00 (h) Mechanized Threshers P300.00 (i) Manual Threshers P200.00 (j) Cargo Truck P750.00 (k) Dump Truck P750.00 (l) Road Rollers P750.00 (m) Payloader P750.00 (n) Primemovers/Flatbeds P750.00 (o) Backhoe P750.00 (p) Rock Crusher P750.00 (q) Batching Plant P750.00 (r) Transit/Mixer Truck P750.00 (s) Crane P750.00 (t) Chainsaw P500.00 (u) Sprayer P200.00 (v) Kuliglig P250.00 (x) Tricycle P200.00 (y) Other agricultural machinery or heavy equipment not enumerated above P750.00 SECTION 2. Time and Manner of Payment . The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's permit. SECTION 3. Administrative Provisions. The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner. ARTICLE O Permit Fee for Inspection of Machineries and Engines SECTION 1. Imposition of Fee . There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules: a. Internal combustible engines Inspection Registration 1) 2 HP and below P150.00 150.00 2) More than 2 HP but not more than 5 HP 175.00 175.00 3) More than 5 HP but not more than 10 HP 200.00 200.00 4) More than 10 HP but not more than 15 HP 300.00 300.00 5) Above 15 HP 400.00 400.00 b. Other stationary engines or machines Inspection Registration 1) 2 HP and below P150.00 150.00 2) More than 2 HP but not more than 5 HP 175.00 175.00 3) More than 5 HP but not more than 10 HP 200.00 200.00 4) More than 10 HP but not more than 15 HP 300.00 300.00 5) Above 15 HP 400.00 400.00 c. Electrical generators and other machine propelled by electric motors will be levied the same rates. SECTION 2. Time of Payment . The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty (20) days of January, or of every quarter as the case may be. SECTION 3. Administrative Provision . No engine or machine mentioned above shall be installed or operated within the limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article. TaDSCA SECTION 4. Time of Payment . The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty (20) days of January, or of every quarter as the case may be. SECTION 5. Administrative Provision . No engine or machine mentioned above shall be installed or operated within the limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article. ARTICLE P Permit Fee for the Storage of Flammable and Combustible Materials SECTION 1. Imposition of Fee . There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: Kind of Flammable and Combustible Materials Rate of Fee a. Storage of gasoline, diesel, fuel, kerosene and similar products 1. 500 to 2,000 liters P1,000.00 2. 2,001 to 5,000 liters P2,000.00 3. 5,001 to 20,000 liters P2,500.00 4. 20,001 to 50,000 liters P3,500.00 5. 50,001 to 100,000 liters P4,000.00 6. Over 100,000 liters P6,000.00 SECTION 2. Time of Payment . The fees imposed in Article shall be paid to the Municipal Treasurer upon application for his permit with the Mayor to store the aforementioned substances. SECTION 3. Administrative Provisions . (a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefor. Gasoline or naptha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. (b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefor. ARTICLE Q Permit Fee for Temporary Use of Roads, Streets, Sidewalk, Alleys, Patios, Plazas and Playgrounds SECTION 1. Imposition of Fee . Any person that shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in this municipality in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule: a. For construction P600.00/sq.m. per week or a fraction hereof b. Others 300.00/sq.m. per day For wake and other charitable, religious and educational purposes, use and/or occupancy is exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. SECTION 2. Time of Payment . The fee shall be paid to the Municipal Treasurer upon application of the permit with the Municipal Mayor. SECTION 3. Administrative Provisions . The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee. For wake and other charitable, religious and educational purposes, use and/or occupancy is exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. ARTICLE R Permit Fee for Excavation SECTION 1. Imposition of Fee . There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this Municipality. EADSIa a. Processing Fee 1) For poles and house connection P300.00 2) For all other excavation (except concrete) 400.00 b. Excavation Permit Fee 1) For 50 linear meters or less 1,500.00 2) Per meter, over and above 50 linear meters 100.00 c. Payment of Restoration Work The payment of restoration shall be based on the following schedule: Per sq. m. or Fraction thereof 1) Concrete Paved Streets P3,000.00 2) Asphalt-paved streets 2,500.00 3) Gravel/Sand 1,400.00 4) combination of concrete curbs and gutters, for every linear meter or fraction thereof 2,500.00 SECTION 2. Time and Manner of Payment . The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. A cash deposit in an amount equal to 1 week shall be deposited with the Municipal Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the Municipal Government in case the restoration to its original form of the street excavated is not made within 10 days (10) days after the purpose of the excavation is accomplished. SECTION 3. Administrative Provisions . (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the Municipal streets unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation. (b) The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. (c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. ARTICLE S Permit Fee for Circus and Other Parades SECTION 1. Imposition of Fee . There shall be collected a Mayor's Permit Fee of Four Hundred Pesos (P400.00) per day on every circus and other parades using banners, floats or musical instruments carried on in this Municipality. SEDICa SECTION 2. Time and Manner of Payment . The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least two (2) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 3. Exemption . Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 4. Administrative Provisions . (a) Any persons who shall hold a parade within this Municipality shall first obtain from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE T Permit Fee for Conduct of Group Activities SECTION 1. Imposition of Fee . Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this Municipality shall obtain a Mayor's permit therefor for every occasion of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule: Kinds of Activity Amount of Fee 1. Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets P1,200.00 2. Dances P300.00 3. Coronation and ball P300.00 4. Promotional sales P500.00 5. Other group activities P500.00 SECTION 2. Time of Payment . The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor. TIEHSA SECTION 3. Exemption . Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 4. Administrative Provision . A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the Municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE U Permit Fee on Film-Making SECTION 1. Imposition of Fee . There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this Municipality. Kinds of Activity Rate of Fee Per Filming a. Commercial movies P15,000.00 b. Commercial advertisements P10,000.00 c. Documentary film P5,000.00 d. Videotape coverage P2000.00/coverage In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. SECTION 2. Time of Payment . The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit two (2) days before location-filming is commenced. ARTICLE V Plumbing Permit and Inspection Fee SECTION 1. Imposition of Fee . There is hereby imposed a permit and inspection fee of Five Hundred Pesos (P500.00) to any person that has plumbing or drainage work done, including removal or transfer of any existing fixture, or extension, or alteration of the plumbing system. SECTION 2. Time of Payment . The fee imposed shall be paid to the Municipal Treasurer upon application for the plumbing permit with the Office of the Municipal Mayor. ADTEaI SECTION 3. Surcharge for Late Payment . A twenty five percent (25%) and an interest of two percent (2%) per month of the fees due shall be collected in the same manner and time the fee for the permit the moment plumbing installation, repair or alteration is made, without first securing the necessary plumbing permit. SECTION 4. Administrative Provisions . The application for any plumbing work shall be filed together with the plumbing layout of the work to be done with the office of the Municipal Mayor. The validity of the permit shall be for a period of six months and once the work is stopped and the six (6) month period has elapsed and later on continued another permit shall be required. SECTION 5. Penalty . Any violation of the provisions of this Article is punishable by a fine of not less than Five Hundred Pesos (P500.00),or imprisonment of not less than five (5) days, or both, at the discretion of the Court. ARTICLE W Transport and Inspection Fees SECTION 1. Imposition of Fees . There shall be collected a transport and inspection/clearance/service fee for certain goods and commodities brought outside the Municipality of San Nicolas. a. For livestock (cattle, carabaos, pigs, dogs) brought out of the municipality, shall be required to secure transport clearance from the concerned Punong Barangay, or District Councilor, or the Chief of Police of the Philippine National Police (PNP),or their duly authorized representatives certifying among other things, as to the owner, or source and description of the livestock to be transported out of the municipality, to safeguard livestock owners against animal lost and any other anomalous acts appertaining thereto. All livestock, to be transported outside the municipality shall be subjected to inspection and require the person or persons to transport the same to pay an inspection and service fee to the Municipal Treasurer in the amount of Three Hundred Pesos (P300.00). b. Any person/s, before transporting firewood and bamboos out of the Municipality of San Nicolas, shall be required to secure transport clearance from the concerned Punong Barangay, or District Councilor, or the Chief of Police of the Philippine National Police (PNP),or their duly authorized representatives, certifying among other things, as to the owner and source of the firewood and/or bamboo to be transported to safeguard the communal forests and watersheds against illegal cuttings and kaingins and other unlawful acts appertaining thereto. acADIT The following fee shall be collected: 1) For every cu. m. of firewood for home consumption P10.00 2) For every cu. m. of firewood for flue curing tobacco 15.00 c. Transport of garlic and onions: Any garlic or onion buyer or buyers, before transporting garlic or onion out of the Municipality of San Nicolas, shall be required to secure transport clearance from the concerned Punong Barangay, or District Councilor, or the Chief of Police of the Philippine National Police (PNP),or their duly authorized representatives, certifying among others, as to the owner, source of the garlic or onion and the land where these products were planted, to safeguard the garlic and onion planters against loss and other unlawful acts appertaining thereto. The following rate shall be collected: 1.000 bulbs or less regardless of class P200.00 More than 1,000 bulbs regardless of class P300.00 SECTION 2. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not more than Two Hundred pesos (P200.00) or imprisonment of not more than thirty (30) days or both, at the discretion of the Court. ARTICLE X Mayor's Permit for other Business Activities SECTION 1. Imposition of Fee . There shall be collected a Mayor's Permit fee for business activities herein specified: Annual Mayor's Owners of Sound Systems for Hire P750.00 Saloon Decoration Shop 500.00 Owners of Tobacco Flue Curing Barns 500.00 Contractors Smudging and Spraying Bearing Trees 1,000.00 Pots/Pottery Dealer 200.00 Gamecock Breeders 1,000.00 Tobacco Cow-boys 500.00 SECTION 2. Time of Payment . The fees shall be paid to the Municipal Treasurer before any business activity herein specified can be lawfully begun and pursued and the tax shall be reckoned from the beginning of the calendar quarter. SECTION 3. Penalty . Any violation of the provision of this Article shall be punished by a fine of not less than Two Hundred Pesos (P200.00) or imprisonment of twenty (20) days, or both, at the discretion of the Court. DaCTcA ARTICLE Y Permit and Inspection Fee for Fence Construction SECTION 1. Imposition of Fee . There shall be collected a permit fee of Fifteen Pesos (P15.00) per linear meter for every permit to construct concrete fence and upon completion of the construction an inspection fee of Four Hundred Pesos (P400.00) on the constructed fence. SECTION 2. Time of Payment . The permit shall be paid to the Municipal Treasurer before a permit to construct a fence is secured from the Building Official. The inspection fee shall be paid to the Municipal Treasurer upon completion of the fence constructed and the inspection by the Building Official. SECTION 3. Administrative Provisions . Any person who shall construct a fence enclosing his property shall first obtain a permit from the Municipal Mayor. No concrete enclosure of one's property shall be more than five (5) feet high beginning from the ground level to a vertical height. The Building Official shall determine whether the fence constructed conform with the rules and regulations promulgated for the purpose. SECTION 4. Penalty . Any violation of the provisions of this Article is punishable by a fine of not exceeding One Thousand Pesos (P1,000.00) or an imprisonment of not more that Fifteen (15) days or both at the discretion of the Court. SECTION 5. Applicability Clause . Existing laws, rules and regulations governing construction of fence especially those that are set by DPWH are hereby adopted and considered applicable in the implementation of this Article. ARTICLE Z Inspection Fee on Irrigation Pumps Near Municipal Waters SECTION 1. Imposition of Fees. a) There shall be collected annually a permit and inspection fee of Five Hundred Pesos (P500.00) on each irrigation pump built near municipal waters. b) A regulatory fee of One Thousand Pesos (1,000.00) shall be collected for water extraction purposes. SECTION 2. Time of Payment . Payment of the imposed fee shall be paid to the Municipal Treasurer upon the issuance of the Permit by the Office of the Mayor. The payment shall be made within the first twenty (20) days of January of the year and thereafter. SECTION 3. Surcharge for Late Payment . Failure of the owner to pay the imposed fee shall incur him a surcharge of twenty five percent (25%) and an interest of 2% per month of the amount due which shall be collected at the same time and the same manner as the original amount payable. ACIEaH SECTION 4. Applicability Clause . Laws, ordinances, rules and regulations governing the construction of irrigation pumps near Municipal Waters are hereby adopted as part of this Article. SECTION 5. Penalty . Violation of any provision of this Article shall be punishable by a fine of not less than Fifty Pesos (P50.00) or more than One Hundred Pesos (P100.00) or imprisonment of not less than two (2) weeks but not more than four (4) weeks, or both, at the discretion of the Court. ARTICLE AA Permit Fee on Labor Recruitment for Domestic/Overseas Employment SECTION 1. Definitions. a. Domestic Employment pertains to work or employment within the country. b. Overseas Employment pertains to work or employment outside the country. c. Labor Recruiter pertains to any individual who scouts for laborers, male or female, for financial consideration, with a promise of a job elsewhere in the Philippines or abroad. SECTION 2. Imposition of Fee . There shall be collected an annual Mayor's permit Fee from labor recruiters within the jurisdiction of the Municipality of San Nicolas at the following rates. a. For domestic employment P3,000.00 b. For overseas employment 6,000.00 SECTION 3. Time of Payment . The fee shall be paid to the Municipal Treasurer or his duly authorized representative before the Mayor's Permit is issued. SECTION 4. Administrative Provisions. a. A labor recruiter shall first secure a Mayor's Permit before undertaking any job recruitment within the jurisdiction of the Municipality of San Nicolas. b. Application for Mayor's permit shall be secured either from the office of the Municipal Treasurer or from the Office of the Municipal Mayor. c. To support the approval of the application, the following documents shall be submitted: 1) Current community tax certificate of the applicant; 2) Certificate of authority to recruit laborer or identification card of the recruiter it represents; cDCSET 3) Certified Xerox Copy of the license of the recruitment agency issued either by the Department of Labor and Employment (DOLE) for domestic employment or the Philippine Overseas Employment Administration (POEA) for domestic employment or the Philippine Employment Administration for overseas employment; and 4) Certified Xerox Copy of the recruitment agency's authority to conduct provincial recruitment in which the places and dates where and when to conduct recruitment are specified. SECTION 5. Penalty . Violation of any provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) or imprisonment of not less than one (1) month or both at the discretion of the Court. CHAPTER IV Service Fees ARTICLE A Secretary's Fees SECTION 1. Imposition of Fees . There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this Municipality. a. Certification Fee P150.00 *If the document requested consists of more than one (1) page, an additional P10.00 per page shall be collected. b. Certification on real properties per certificate issued on real properties 1) Certified True Copy of Tax Declaration 100.00 2) Certification of Real Property Records 100.00 3) Certification on Non-delinquency 50.00 4) Additional Copy of Certification of Real Property Records 35.00 5) Certified Xerox Copy of Map on File 100.00 6) Additional Certified Xerox Copy of Map on File 35.00 7) Processing Fee per Transaction 75.00 8) Research Fee 75.00 9) Additional Research Fee per RPU 20.00 10) Annotation Fee per RPU 50.00 c. Photocopy or any other copy produced by copying machine per page 20.00 d. Solicitation permit 200.00 e. Mayor's Clearance 100.00 1) Environment (tree-cutting clearance, and chainsaw registration clearance, etc.) 100.00 SECTION 2. Exemption . The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 3. Time and Manner of Payment . The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made. ARTICLE B Local Civil Registry Fees SECTION 1. Imposition of Fees . There shall be collected fees from the following: a. Marriage Fees 1) Application for marriage licenses P150.00 2) Marriage license fee 75.00 3) Marriage solemnization fee 400.00 4) Contribution for Municipal Health Center 100.00 5) Marriage Counseling (Family Planning) 100.00 b. Registration of Birth, Marriage, Death except for Delayed registration of documents EXEMPT c. Filing of supplemental birth certificate 100.00 d. Court decision or order to correct entry of birth certificate 150.00 e. Permit Fee for Cadaver Disposition 1) Burial permit fee 150.00 2) Fee for the exhumation of a cadaver 150.00 3) Fee for the removal of a cadaver 150.00 4) Permit for the transfer of a cadaver 150.00 5) Entrance of cadaver from another municipality 100.00 6) Permit to open a tomb 150.00 f. Registration of Documents 1) Per registration of legitimate child 200.00 2) Per registration of an adoption 200.00 3) Per registration of an annulment of marriage 300.00 4) Per registration of a legal separation or divorce 300.00 5) Per registration of naturalization 400.00 6) Voluntary emancipation of children 200.00 7) Juridical determination of paternity affiliation 200.00 8) Change of name a) Service fee for change of name in case of migrant petitioner 1,000.00 b) Filing fee for correction of clerical or typographical error of entry 1,000.00 c) Service fee for correction of clerical or typographical error of entry in case of migrant petitioner 500.00 d) Registration fee for correction of clerical or typographical error regardless of the number of errors involving one document 1,000.00 e) Filing fee for correction of clerical or typographical error simultaneously with a petition for change of first name or nickname involving the same document; correction of month & day of birth & sex 3,000.00 f) Other legal documentation for record purposes 300.00 g. Certified Copies of Documents on File in the Local Civil Registry 1) Supplemental birth certificate 100.00 2) Court decision or order to correct entry of birth Certificate 100.00 3) Court decision or order on the custody of minors and guardianship 100.00 4) For certified copies of any document in the registration of 100 words 100.00 5) Certified true copy of birth, marriage and death 100.00 6) For every additional copy 50.00 7) Certified machine copy of documents 75.00 SECTION 2. Exemptions . The fee imposed in this Article shall not be collected in the following cases: a. Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. b. 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. SECTION 3. Time of Payment . The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. IAcDET SECTION 4. Administrative Provision . A marriage license shall not be issued unless a certification is issued by the Pre-Marriage Counseling Team that the applicants have undergone lectures on marriage counseling. ARTICLE C Police Clearance Fee SECTION 1. Imposition Fee . There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this Municipality as follows: Purpose of Clearance Amount of Fee 1. For employment, scholarship, study grant and other purposes not hereunder specified P150.00 2. For change of name P1,000.00 3. For application of Filipino Citizenship P1,500.00 4. For passport or Visa application P300.00 5. For firearms permit application P1,000.00 6. Police Report for insurance claim P700.00 7. Police Clearance for abroad P300.00 8. Extract of Police Blotter P150.00 SECTION 2. Time of Payment . The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate. ARTICLE D Sanitary Inspection Fee SECTION 1. Imposition of Fee . There shall be collected the following annual fees from each business establishment in this Municipality or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: Establishments Amount of Fee 1. For house for rent P300.00 2. For each business, industrial, or agricultural establishment - With an area of 25 sq.m. or more but less than 50 sq.m. P300.00 - With an area of 50 sq.m. or more but less than 100 sq.m. P400.00 - With an area of 100 sq.m. or more but less than 200 sq.m. P550.00 - With an area of 200 sq.m. or more but less than 500 sq.m. P700.00 - With an area of 500 sq.m. or more but less than 1000 sq.m. P800.00 - With an area of 1000 sq.m. or more P1,100.00 3. Others not specified P300.00 SECTION 2. Time of Payment . The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 3. Administrative Provisions . (a) The Municipal Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. (b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. ARTICLE E Service Fees for Health Examination SECTION 1. Imposition of Fee . There will be collected a fee of One Hundred Fifty Pesos (P150.00) from any person who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinances. A fee of One Hundred Fifty Pesos (P150.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer. SECTION 2. Time of Payment . The fee shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued. SECTION 3. Administrative Provisions . (a) Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter. 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools include dance instructors 4. Tonsorial and beauty establishments include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc. TSHEIc 5. Massage clinics and sauna bath establishments include masseurs, massage clinic/sauna bath attendants, etc. 6. Hotel, and apartments, lodging, boarding, or tenement houses, and condominiums. (b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. (c) The Municipal Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. SECTION 4. Penalty . A fine of One Thousand Pesos (P1,000.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. ARTICLE F Garbage Fees SECTION 1. Imposition of Fee . A. There shall be collected annual garbage fee for each establishment at the rates prescribed herein: a. Manufacturers, Millers, Assemblers, Processors and Similar Business 1) Not more than 100 sq. m. P2,000.00 2) 101 sq. m. to 500 sq. m. 3,500.00 3) 501 sq.m and above 10,000.00 b. Hotels, Apartments, and Lodging Houses 1) One (1) to five (5) bedrooms capacity 1,500.00 2) Six (6) to 12 bedrooms capacity 3,000.00 3) More than 12 bedrooms capacity 5,000.00 c. Restaurants, Cafes, and Eateries 1) Not more than 20 sq.m. 1,500.00 2) 21 sq.m. to 100 sq.m. 3,000.00 3) 101 sq.m. to 500 sq.m. 5,000.00 4) 501 sq.m. and above 10,000.00 d. Conference Function Hall, and Other Similar Businesses 1) Not more than 100 sq. m. 3,000.00 2) 101 sq.m.to 500 sq.m. 8,000.00 3) 501 sq.m. and above 12,000.00 e. Hospitals, Clinics, Laboratories and similar businesses (except biologic and hazardous wastes) 1) Not more than 100 sq. m. 5,000.00 2) 101 sq.m. to 500 sq.m. 10,000.00 3) 501 sq.m. and above 15,000.00 f. Movie Houses 1) Not more than 100 sq. m. 5,000.00 2) More than 100 sq. m. 10,000.00 g. Retailers and Other Business not mentioned above 1) Not more than 20 sq.m. 500.00 2) 21 sq.m. to 100 sq.m. 2,000.00 3) 101 sq.m. to 500 sq.m. 5,000.00 4) 501 sq.m. and above 10,000.00 B. There shall be collected dumping fee for each establishment at the rates prescribed herein: a. Construction wastes per cubic meter (except ceramics and concrete materials) 50.00 b. Tires per piece 1) Bicycle and Motorcycle 5.00 2) Light Vehicles (SUV, cars, jeepney, etc.) 20.00 3) Heavy Equipment (Bus, Dumptrucks, etc.) 50.00 c. Junkshops per cubic meter of residual wastes 50.00 SECTION 2. Time of Payment . The fees prescribed shall be paid to the Municipal Treasurer within the first twenty (20) days of January of each year. aSIHcT SECTION 3. Penalty. Any violation of the preceding section shall be penalized by: Fine a. First Offense P500.00 b. Second Offense 1,000.00 c. Third Offense and Succeeding Offenses 2,000.00 imprisonment of thirty (30) days or both at the discretion of the court The Municipal Treasurer is authorized subject to the approval of the Municipal Mayor, to promulgate rules and regulations in the collection of fine upon acknowledgement of the violator of his guilt. SECTION 4. Administrative Provisions . It is prohibited for any person to dump garbage along the national highways, public places, streets or roads or vacant lots within the jurisdiction of the municipality. ARTICLE G Dog License Fee SECTION 1. Imposition of Fee . There shall be collected a fee of One Hundred Pesos (P100.00) from an owner of a dog over three months old. All dogs shall be contained within the house perimeter of the owners. Penalty for Stray dog P50.00/day SECTION 2. Time of Payment . The fee imposed herein shall be paid within the first twenty (20) days of January of every year. If the dog is acquired after January 20, the fee shall be paid without penalty within the first twenty days after date of acquisition, and every year thereafter. SECTION 3. Surcharge for Late Payment . Failure to pay the prescribed fees in this Article within the time required 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 tax due and an interest of two (2%) per month. SECTION 4. Administrative Provisions . The Municipal Treasurer shall keep a registry book of all licensed dogs, describing the same by the name, color, breed and sex. He shall also enter in the registry the name and address of the owner or keeper. The owner or keeper of the dog licensed under this Article shall provide a leather or metal collar. He shall also tie the dog. The barangay officials shall assist the municipal government in the implementation of the provisions of this ordinance. SECTION 5. Penalty . Any violation of this Article shall be fined with not less than One Hundred Fifty Pesos (P150.00) but not exceeding Three Hundred Pesos (P300.00) or imprisonment of not more than twenty (20) days or both at the discretion of the Court. ARTICLE H Dog Vaccination Fee SECTION 1. Imposition Fee . There shall be collected/imposed from every owner of the dog a vaccination fee of One Hundred Fifty Pesos (P150.00) for every dog vaccinated within the territorial jurisdiction of this municipality. SECTION 2. Time of Payment . The fee shall be paid to the Municipal treasurer prior to the vaccination of the dog in close coordination with the Municipal Agriculture Office and the Office of the Provincial Veterinarian. CSEHcT SECTION 3. Administrative Provisions . a. Vaccination Against Rabies means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAI, Provincial Veterinarian Office and Municipal Agriculture Office. 1) Every dog 3 months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three months of age. 2) During free mass dog rabies vaccination campaign, every dog 3 months of age and older should be submitted by the owner for vaccination. Dogs not submitted on the scheduled date or within one month thereafter shall be exterminated under the supervision of the Municipal Rabies Control Authority. b. It shall be the duty of each trained vaccinator when vaccinating any dog to complete certificate of rabies vaccination (in duplicate for each animal vaccinated).The certificate shall include the following information: 1) Owners name, address and telephone number if any; 2) Description of dog (color, sex, markings, age, name, species and breed if any); 3) Dates of vaccination and vaccine expiration if known; 4) Rabies vaccination tag number; 5) Vaccine produced; 6) Vaccinator's signature; and 7) Veterinarians license number/vaccinator's address The dog owner shall be provided with a copy of the certificate. The veterinarian/vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian/vaccinator, shall be securely attached to the collar of the dog. NOTE: The above provisions may not apply in a mass vaccination program. During a free mass dog vaccination, the cost shall be borne by the owner. c. Dog Registration or Licensing Every dog shall be registered by their owner upon reaching the age of 3 months and every year thereafter. Unvaccinated dogs registered after reaching the age of 3 months and dogs 3 months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay such registration fee as may be determined by the Municipal Council. The registration officer shall provide the owner with a certificate of registration and affix a distinguished collar tag as proof of registration. IASTDE d. Elimination of Unregistered Dog Unregistered dogs over the age of 4 months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the Municipal Rabies Control Authority or vaccinated under the provisions of Section 3 (a) of this Article. The provisions of the Animal Welfare Act regarding the extermination methods shall be adopted. The licensed veterinarian, trained vaccinator, the Municipal Rabies Control Authority or a police officer may enter any land for the purpose of seizing or exterminating a dog which is liable to be seized under this section. NOTE: Elimination is based on the presence or absence of a dog tag and/or a registration or vaccination certificate. The Provincial Veterinarian and the MAO is tasked to determine the age of the dogs. e. Reporting of Biting Incidents The owner of a dog which has bitten any person and the person who has been bitten shall, within 24 hours from the occurrence, report the incident to the Municipal Rabies Control Authority, a health care worker or a police officer receiving such information who shall immediately transmit it to the Municipal Rabies Control Authority for investigation. f. The owner of a dog which has bitten any person shall be responsible for all the treatment and dog examination costs. g. Financial support for the activity shall be borne by the Provincial, Municipal, and the Barangay Governments. SECTION 4. Penalty . Any dog owner who fails to abide by any of the provisions of his ordinance shall be subjected to a fine of Two Thousand Five Hundred (P2,500.00) Pesos without prejudice to the provision of Section 3 (f). It shall be the responsibility of the Municipal Rabies Control Authority to administer the provisions of this Article, and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be the responsibility of the Municipal Rabies Control Authority as defined under Section 1 of this Article. AECIaD ARTICLE I Certification Fees for the Conversion of Agricultural Land to Other Uses SECTION 1. Imposition of Fee . There shall be collected certification fee at the rates prescribed below: a. Agricultural to Residential P500.00 Municipal Agriculture Office 500.00 MPDC b. Agricultural to Institutional P800.00 Municipal Agriculture Office 800.00 MPDC c. Agricultural to Commercial P1,000.00 Municipal Agriculture Office 1,000.00 MPDC d. Agricultural to Industrial P1,800.00 Municipal Agriculture Office 1,800.00 MPDC SECTION 2. Time of Payment . The imposed fees shall be collected by the Municipal Treasurer upon application. SECTION 3. Penalty . Any violation to this Article shall be charged with a fine of not less than Two Thousand Five Hundred Pesos (P2,500.00) or an imprisonment of not more than thirty (30) days or both at the discretion of the Court. ARTICLE J People's Law Enforcement Board (PLEB) Clearance Fee SECTION 1. Imposition of Fee . There shall be paid for each PLEB clearance obtained from the PLEB Chairman in the amount of Four Hundred Pesos (P400.00) SECTION 2. Time of Payment . The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for PLEB clearance. SECTION 3. Accrual of Proceeds . All fees collected under this Article shall accrue to the trust fund of the municipality for the operational expenses of the PLEB. CHAPTER V Municipal Charges ARTICLE A Rentals of Personal and Real Properties Owned by the Municipality SECTION 1. Imposition of Fee . The following rates of rental fees for the use of real and personal properties of this municipality except the public market shall be collected: Rate of Rental a. Land Only (per sq.m.) 1) Located in commercial/industrial area 150.00/month 2) Located in residential area 100.00/month 3) Others 100.00/month b. Building (per sq.m. of floor area) 1) Located in commercial/industrial area 200.00/month 2) Located in residential area 150.00/month 3) Others 150.00/month (Note: For multi-storey structures rates can be categorized based on floor location as in ground floor, corner, etc.) c. Municipal Auditorium 1) If used during the day P1,500.00 2) If used up to 12 midnight 2,500.00 3) If used beyond 12:00 midnight additional P200.00/hour 4) If used for trade fare or similar activities 20.00/sq.m./day Provided, however, that additional charge shall be collected for the payment of electric consumption d. Van 5.000.00/day e. Bus 10,000.00/day f. Projector 500.00/day g. Bottle Crusher 800.00/day h. Plastic Grinder 500.00/day i. Bio Shredder 300.00/day j. Paleta 100.00/piece/day k. Chairs 5.00/piece/day l. Carpet 1,500.00/day Provided, however, that additional charge shall be collected for the payment of fuel, honorarium of driver/s, and toll fees. SECTION 2. Time of Payment . The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, before the use or occupancy of the property. IASEca ARTICLE B Lease of Vacant Office Spaces at the First Floor of the New Building Located on the Lot North of the Roman Catholic Church and Other Properties Owned by the Municipality SECTION 1. There shall be collected a rental fee of the following: 1.1 Office space of lease 1.1.1 Office space for lease 1 with an approximate area of 19.20 sq.m. 1.1.2 Office space for lease 2 with an approximate area of 10.80 sq.m. 1.1.3 Office space for lease 3 with an approximate area of 27.4 sq.m. SECTION 2. Rates (Monthly). 100 per square meter 2.1 Office space for lease 1 Php1,500.00 2.2 Office space for lease 2 Php750.00 2.3 Office space for lease 3 Php2,000.00 SECTION 3. Administrative Provisions. 3.1 Office space for lease, a deposit of 2 months of the basic rate shall be required from the lessee and paid to the Municipal Treasurer. Full payment shall be made on or before the date of use. 3.2 Damages to properties shall be charges to persons concerned. SECTION 4. Exemption . Exemption from payment for the use of any room may be given to any Municipal Government Sponsored Program or Activity. SECTION 5. General Fund . Income from the operation of the first floor of the MTC Building shall accrue to the General Fund under the Special Account primarily for the maintenance of the building. SECTION 6. Authority of the Office of the Mayor . The Office of the Mayor shall be authorized to promulgate policies and guidelines for the adjustment of rates provided by this ordinance and to qualify the lessee qualification and scope of business. For this purpose, the Municipal Mayor is hereby authorized to enter into a contract of Lease to any interested person. SECTION 7. Time of Payment . The fees should be paid to the Municipal Treasurer. ARTICLE C Rental Fees for the Use of Heavy Equipment Owned by the Municipality and for Other Purposes SECTION 1. Imposition of Rental Fees . There shall be imposed as rental fees or charges for the use of heavy equipment owned by the municipality by private persons or entities or contractors at the rate as herein provided. SECTION 2. Rate of Rental Fees or Charges . The following rate shall be charged on hourly and daily rate. Equipment & Vehicle Type of Vehicle Hourly Rate Daily Rate Backhoe Big 2,000.00 16,000.00 Backhoe Small 800.00 6,400.00 Hydraulic Ladder 1,000.00 8,000.00 Manlift 750.00 6,000.00 Payloader 1,250.00 10,000.00 Road Roller Compactor 550.00 4,400.00 Mini Dumptruck 500.00 4,000.00 Forward Dumptruck 900.00 6,000.00 Ten Wheeler 1,150.00 8,000.00 Dumptruck Self Loading Truck 2,500.00 20,000.00 SECTION 3. Exemption . This article shall not apply in times of disaster or when barangays request provided no private contractor is involved on a project to which such equipment is to be used. ScHAIT SECTION 4. Administrative Provisions . A request form shall be filled up by a private person to the Office of the Mayor stating therein the type of vehicle or equipment to be rented including the purpose of renting the vehicle or equipment, duration and the name of the driver. In the case of heavy equipment, the Municipal Engineering Office shall inspect first the site of the project and work to be done and make assessment whether such heavy equipment can perform the required work. A contract of lease shall be executed between the municipal government represented by the municipal mayor which shall be referred as lessor and private person which shall be referred as lessee prior to rent of the equipment. The contract of lease that has been executed may be suspended in times of disaster as may be determined by the Municipal Disaster Risk Reduction and Management Council. The municipality shall cause the display of "Government Vehicle of Equipment on Rent" signage infront and at the back of the subject vehicle or equipment. The lessee must return the vehicle or equipment in good condition. For lease in the aforesaid heavy equipments listed from a to n, the minimum duration of the lease shall be one (1) day for this purpose, any fraction of the day shall be considered one (1) whole day rate. SECTION 5. Time of Payment . The rental fee shall be paid to the Municipal Treasurer's Office after the execution of the contract of lease and prior to the use of the subject vehicle or equipment. ARTICLE D Hospital Charges SECTION 1. Imposition of Municipal Hospital Service Fees . The following schedule of fees is hereby imposed for services rendered by the Municipal Health Unit: Laboratory Fees: Urinalysis 50.00 KOH 70.00 Grams stain 70.00 Micral Test 250.00 Seminal Fluid 160.00 Pregnancy Test 100.00 Fecalysis 50.00 Fecal Occult Blood 110.00 Sputum Examination 75.00 CBC 50.00 Fasting Blood Sugar 100.00 Platelet Count 100.00 Bleeding Time 50.00 Clotting Time 50.00 Peripheral Blood Smear 75.00 ABO Typing 60.00 RH Typing 60.00 Erythrocyte Sedimentation rate 105.00 Blood Urea Nitrogen (BUN) 120.00 Creatinine (crea) 132.00 Blood Uric Acid (BUA) 150.00 Lipid Profile 650.00 Total Cholesterol 144.00 Triglyceride (TG) 168.00 HDL 180.00 LDL 180.00 SGPT 124.00 SGOT 124.00 OGCT (1st and 2nd houronly) 150.00 OGCT (1st hour with FBS) 300.00 OGTT (FBS, 1st hour, 2nd hour, 3rd hour) 400.00 Dengue NSI 900.00 Dengue IgG, lgM 600.00 WidalTest 150.00 Troponin T qualitative 900.00 Prothrombin Time with INR 520.00 APTT 470.00 Alkaline Phosphate(ALP) 149.00 Calcium (Ca) 120.00 Sodium (Na) 120.00 Potassium (K) 120.00 Chloride (Cl) 120.00 HbA1C 850.00 OGTT 75 Grams 400.00 Salmonella (Igg/LgM(Typidot) 450.00 Syphilis (RPR) 150.00 HBSAG(Hepatitis B Screening) 140.00 Drug Testing 250.00 X-Ray 270.00 Electrocardiograph (ECG) 300.00 Ultrasound 700.00 Additional fee for beverages for tolerance test 50 grams 315.00 75 grams 325.00 100 grams 375.00 X-RAY: Chest X-ray PA (Adult) 200.00 Chest X-ray PA/LAT (Adult) 330.00 Chest X-ray AP/LAT (Pedia) 280.00 Apico-Lordotic View 180.00 Skull AP/L 280.00 Paranasal Sinuses (PNS) 350.00 Cervical Vertebra 280.00 Thoracic Vertebra 350.00 Lumbo-Sacral Vertebra 350.00 Thoraco-Lumbo-Sacral Vertebra 750.00 Scoliosis Series 650.00 Shoulder Joint Right or Left 180.00 Shoulder Joint Bilateral 300.00 Arm/Humerous AP/L 200.00 Elbow Joint AP/L 200.00 Forearm AP/L 200.00 Wrist AP/L, Hand AP/O/L 200.00 Thigh/Femur AP/L) 250.00 Knee Joint AP/L 200.00 Leg AP/L (Right or Left) 200.00 Ankle AP/L, Foot AP/O/L 200.00 Abdomen Upright 150.00 Abdomen Supine 150.00 Abdomen Upright & Supine 350.00 Abdomen AP/L 350.00 Hip Joint 200.00 Pelvis AP 200.00 ULTRASOUND: Abdomino-Pelvic/WholeAbdomen 700.00 Upper Abdomen 650.00 Lower Abdomen 650.00 KUB 600.00 KUB Prostate 650.00 KUB Pelvic 650.00 Hepato-Biliary Tree (HBT) 600.00 LGBPS 600.00 Transvaginal (TVS) 650.00 BPS 650.00 Pelvic (Pregnant) 500.00 Hemithoraz/Chest 550.00 Neck/Thyroid 500.00 Breast Bilateral 700.00 Inguinal 700.00 Scrotum 700.00 Other services: Issuance of a. Health Certificate Card 75.00 b. Sanitary and Health Permit 200.00 c. Health Certificate 150.00 d. Medical Certificate 150.00 e. Certification of Loss of Immunization Card 200.00 SECTION 2. Time of Payment . The fee shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued. SECTION 3. Administrative Provisions . a. Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter. IaECcH 1) Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2) Public swimming or bathing places. 3) Dance schools include dance instructors 4) Beauty establishments include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc. 5) Massage clinics and sauna bath establishments include masseurs, massage clinic/sauna bath attendants, etc. 6) Hotel, and apartments, lodging, boarding, or tenement houses, and condominiums. b. Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. c. The Municipal Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the exam examination was made. SECTION 4. Exemptions & Discounts . The following persons shall be exempted from the payment of any of the aforesaid fees: a. Senior citizens as provided for in Section 4 of Republic Act No. 9994 also known as the "Expanded Senior Citizens Act of 2010". b. Indigent residents of the municipality including those in the National Household Targeting System for Poverty Reduction (NHTS-PR) list who are duly registered as such at the MSWO. To avail of such exemption, the concerned person shall submit a Certificate of Indigency or show Indigent ID duly issued by the said Office. c. Twenty percent (20%) discount to incumbent barangay officials and functionaries such as Barangay Tanods, Health workers, Nutrition Scholars, Lupon, Service Point Officers, Day Care Workers, members of the Philippine National Police (PNP) and members or personnel of the Bureau of Fire Protection (BFP) who are presently stationed hereat, teachers and personnel of the Department of Education or residents herein, and all municipal officials and employees. c.1) The non-indigent Senior Citizens (SC) and Persons with Disabilities (PWD) will get their regular twenty percent (20%) discount; d. Requirement for the above discount (Senior Citizens, PWDs and those mentioned in Section 1c and full exemption to indigent residents is a laboratory request from a physician; e. Above discount shall be given except for business permit purposes and annual physical examinations. SECTION 5. Penalty . Any violation of the provisions of this Article is punishable by a fine of not less than One Thousand Pesos (P1,000.00) or imprisonment of not more than one (1) month or both at the discretion of the court. ARTICLE E Cemetery Charges SECTION 1. Administrative Provisions . a. Application for cemetery lot shall be governed by the following: 1) Purchase of cemetery lot shall be one at a time. There shall be no reservation and it shall be on a first come first serve basis; 2) The occupancy of the allotted cemetery lot with a total floor area of 2.42 sq.m. will terminate at the end of the five year period from date of occupancy subject to renewal every five (5) years upon payment of a renewal fee of Two Thousand Pesos (P2,000.00); 3) Non-renewal thereof means that the applicant is no longer interested to use the lot and therefore is now subject for resale to interested applicants; 4) However, upon proof of due notice, the applicant is given a grace period of one (1) year from the date of expiration to redeem the lot; and SDIaHE 5) The construction of underground tomb should be in conformity with the plans and specifications approved by the office of the Municipal Engineer, otherwise non-conformity will subject the tomb for demolition and all expenses incurred in its restoration will be shouldered by the occupant. b. Prices of cemetery lots depending on the type of the tomb constructed are as follows: 1) The price of the condominium type is Twenty Thousand Pesos (P20,000.00).This is ready made type which can be used immediately just after purchase. The only counterpart is the sealing materials to put the tomb in place; (1 Interment only) 2) Underground tomb P40,000.00 (3 Interment) (50% downpayment and remaining 50% payable within 1 year) 3) The price for alteration/addition/renovation at the old cemetery lot is One Thousand Five Hundred Pesos (P1,500.00) ARTICLE F Affiliation and On the Job Training Charges SECTION 1. Imposition of Charges . There shall be collected charges for students who shall have their affiliation to any Department or Office of the Municipality at a rate prescribed by the Department of Health Administrative Order No. 5-A, Series of 1996. In the event that a revision of the schedule of charges is made by the DOH, the same shall be considered amended to conform with the revised schedule of charges. SECTION 2. Time of Payment . The charges imposed herein shall be paid to the Municipal Treasurer upon approval of the application for affiliation. ARTICLE G Permit Fee to Erect and Maintain Commercial Radio/Telecommunication Transmitters SECTION 1. Imposition of Charges . (a) Any person/corporation who intends to erect commercial radio/telecommunication transmitters for communication and broadcast using electromagnetic waves within the territorial jurisdiction of Municipality of San Nicolas, Ilocos Norte shall first secure permit from the office of the Municipal Treasurer and pay the initial permit fee of Thirty Thousand Pesos (P30,000.00) per tower/transmitter and thereafter pay an annual permit fee of Twenty Thousand Pesos (P20,000.00) per tower/transmitter. (b) Those radio/telecommunication transmitters/broadcasters already installed shall be subject to the same impositions as above. cDSAEI ARTICLE H Posting or Deployment of Security Guards or personnel from Manpower Agencies whose offices are located outside the Municipality of San Nicolas SECTION 1. Imposition of Charges . (a) All Security Agencies and Manpower Agencies whose offices are located outside the Municipality of San Nicolas are required to secure business and license permit before their concerned personnel are posted or deployed to their respective places of assignment in the municipality and are required to pay Registration Fee of Five Hundred Pesos (P500.00) per annum. (b) A posting fee of One Hundred Twenty Pesos (P120.00) per annum per security guard or manpower agency personnel shall be paid by the concerned agency employer. (c) Individual working permit of One Hundred Twenty Pesos (P120.00) per security guard or personnel per annum. SECTION 2. Business Establishments or Persons Securing Service of Security Guards or Personnel from Manpower Agencies. Business establishments or persons securing the service of security guards or personnel from manpower agencies shall submit to BPLO on or before the end of each quarter an updated list of personnel deployed in their premises for proper monitoring and reference purposes. SECTION 3. Penalty . The agency-employer found to be posting or deploying security guards or personnel in the municipality without valid posting permit shall be penalized as follows: b. n First Offense a fine of One Thousand Pesos (P1,000.00) per security guard personnel or imprisonment of one (1) month or both such fine and imprisonment at the discretion of the Court. c. Second Offense a fine of One Thousand Five Hundred Pesos (P1,500.00) per security guard or personnel or imprisonment of three (3) months or both such fine and imprisonment at the discretion of the Court. d. Third Offense a fine of Two Thousand Pesos (P2,000.00) per security guard or personnel or imprisonment of six (6) months or both such fine and imprisonment at the discretion of the Court plus recommendation or cancellation of permit from other concerned government agencies. SIcCTD SECTION 4. Separability Clause . If, for any reason, any section or provisions of this Ordinance is declared unconstitutional or invalid, the remove sections or provisions not affected thereby, shall continue to be in force and effect. CHAPTER VI Community Tax SECTION 1. Imposition of Tax . There shall be imposed a community tax on persons, natural or juridical, residing in the Municipality. SECTION 2. Individuals Liable to Community Tax . Every inhabitant of the Philippines who is a resident of this Municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00) In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 3. Juridical Persons Liable to Community Tax . Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (a) For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this Municipality where the real property is situated Two (P2.00) Pesos; and (b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (P2.00) Pesos. The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 4. Exemption . The following are exempted from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 5. Place of Payment . The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. aTcSID SECTION 6. Time of Payment; Penalties for Delinquency : (a) The Community Tax shall accrue to the first (1st) day of January each year which shall be paid not later than the date of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the payment of community tax on the day he reached 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. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to community tax for that year. (d) 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 or organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to community tax for that year. (e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid. SECTION 7. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). SECTION 8. Presentation of Community Tax Certificate on Certain Occasions . (a) When an individual subject to community tax acknowledges any document before a notary public, takes 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. CDHaET (b) When through its authorized officers, any corporation subject to community tax receives any license, certificate, or permit from any public authority, pay 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. (c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period of January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 9. Collection and Allocation of Proceeds of the Community Tax . (a) The Municipal Treasurer shall deputize the Barangay Treasurer, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdiction; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws; (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of the Municipality. The proceeds of the Community Tax collected through the Barangay Treasurer shall be apportioned as follows: (1) Fifty percent (50%) shall accrue to the general fund of the Municipality; and (2) Fifty percent (50%) shall accrue to the barangay where the tax is collected. CHAPTER VII General Administrative Provisions ARTICLE A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 1. Tax Period . Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 2. Accrual of Tax . Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 3. Time of Payment . Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. HASDcC SECTION 4. Surcharge for Late Payment . Failure to pay the tax described 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 tax due. SECTION 5. Interest on Unpaid Tax . In addition to the surcharge imposed herein, where the amount of any other revenue due to the Municipality except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but 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 above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 6. Collection . Unless otherwise specified, all taxes, fees and charges due to this Municipality shall be collected by the Municipal Treasurer or his duly authorized representatives. Pursuant to the provisions of this Ordinance and other existing rules and regulations, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 7. Issuance of Receipts . It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SECTION 8. Record of Persons Paying Revenue . It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying Municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 9. Accounting of Collections . Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality. STaAcC SECTION 10. Examination of Books of Accounts . The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the Municipality, and subject to Municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 11. Accrual to the General Fund of Fines, Costs, and Forfeitures . Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any Municipal ordinance shall accrue to the General Fund of the Municipality. ARTICLE B Civil Remedies for Collection of Revenues SECTION 1. Local Government's Lien . Local taxes, fees, charges and other revenues herein provide 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 lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 2. Civil Remedies . The civil remedies for the collection of local business taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: EISCaD (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 and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. SECTION 3. 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 the 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 this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be 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) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. EHCcIT (d) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, 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 same, the Municipal Treasurer, shall make a report of the proceedings in writing to the Municipal Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit 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, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount de, including all expenses, is collected. (g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the Municipality who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. aCTHDA 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, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. (i) Advertisement and Sale. Within thirty (30) days after 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 place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the 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 taxpayer against whom the taxes, fees or charges are levies, 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. 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 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 proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, 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. ACcTDS (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 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 representative. 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 and other related surcharges, interests, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (k) Final Deed of Purchaser. 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 any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the Municipal 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 cost, the Municipal Treasurer shall purchase the property on behalf of the Municipality to satisfy the claim and within two (2) days thereafter shall make a report to 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 the Municipality. aATEDS (m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph 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 Revenues Through Judicial Action. The Municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). (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 of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1. Tools and the implements necessarily used by the delinquent taxpayer in the 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 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); 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; 7. One 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. ARTICLE C Taxpayer's Remedies SECTION 1. Periods of Assessment and Collection . (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. HcSaAD (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 2. Protest of Assessment . When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or form the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 3. Claim for Refund of Tax Credit . No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. TIESCA SECTION 4. Legality of this Code . Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE D Miscellaneous Provisions SECTION 1. Power to Levy Other Taxes, Fees or Charges . The Municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 2. Publication of the Revenue Code . Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 3. Public Dissemination of this Code . Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 4. Authority to Adjust Rates . The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under the LGC. SECTION 5. Withdrawal of Tax Exemption Privileges . Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. ICcDaA CHAPTER VIII General Penal Provisions SECTION 1. Penalties for Violation of Tax Ordinance . Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of Two Thousand and Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER IX Final Provisions SECTION 1. Separability Clause . If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 2. Applicability Clause . All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 3. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 4. Effectivity. This Ordinance shall take effect on January 1, 2018. UNANIMOUSLY APPROVED ." ENACTED AND PASSED Municipal Ordinance No. 2017-18 this 20th day of November 2017. Voting on the foregoing ordinance was as follows: AYES : Members Hernando, Ambrocio, Jr.,Villa, Butay, Dadiz, Jr.,Badua, O.,Pumaras, Sr. and Badua, L. NAYS : None. ABSTAINED : None. I hereby certify to the correctness of the foregoing ordinance. (SGD.) ENRIQUE P. ULEP, JR. Secretary to the Sangguniang Bayan 1 ATTESTED: (SGD.) EDISTIO P. VALDEZ Vice-Mayor/Presiding Officer APPROVED: (SGD.) ALFREDO P. VALDEZ, JR.,M.D. Municipal Mayor Approved on: November 29, 2017 n Note from the Publisher: Copied verbatim from the official copy. Missing Item "No. 3". n Note from the Publisher: Copied verbatim from the official copy. Missing Item a.