An Ordinance Enacting the 2012 Revised Revenue Code of the City of San Pablo, Province of Laguna

March 13, 2012 SAN PABLO, LAGUNA ORDINANCE NO. 040-12, as amended (Codified as of April 25, 2014) AN ORDINANCE ENACTING THE 2012 REVISED REVENUE CODE OF THE CITY OF SAN PABLO, PROVINCE OF LAGUNA WHEREAS, the Local Government Code empowers each local government unit to exercise its power to create its own sources of revenue and to levy taxes, fees, and charges subject to the provisions of the Code; WHEREAS, the current basis of the local taxation in the City of San Pablo is the 1992 Local Revenue Code; WHEREAS, Local Government Units shall have the authority to adjust the tax rates but not oftener than once every five (5) years; WHEREAS, the twenty-year old ordinance is, understandably, no longer in conformity with the reality of the continuous escalating standard of living; WHEREAS, based on the comparative data of revenue taxes, fees and charges imposed by our neighboring cities and municipalities, San Pablo City is far behind in the imposition and collection of local revenues; WHEREAS, the ever-increased budget for the year 2012 amounting to Php1,125,419,424.75 is adopted to meet and achieve the increasing demand for the constant improvement of the delivery of basic social services for the welfare of the city's constituents as well as the implementation and development of much needed projects on eco-tourism, solid waste disposal, agro-industrial, and countryside improvement, including education and health programs. NOW, THEREFORE, be it ordained, as it is hereby ordained, by the Sangguniang Panlungsod of the City of San Pablo , in a session duly assembled, that: CHAPTER 1 General Provisions ARTICLE 1A Short Title and Scope SECTION 1A.01. Short Title . This ordinance shall be known as the "2012 REVISED REVENUE CODE OF THE CITY OF SAN PABLO, PROVINCE OF LAGUNA". SECTION 1A.02. 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 city. ARTICLE 1B Construction of Provisions SECTION 1B.01. 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 1B.02. 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 to such technical, peculiar or appropriate meaning. CAIHTE b) Gender and Number . Every word in the Code importing the masculine gender shall extend to both male and female 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 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 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 1C Definitions SECTION 1C.01. Definition of Terms . When used in this Code: a) Business means trade or commercial activity regularly engaged in a means of livelihood or with a view to profit. b) Charges refer to pecuniary liability, as rents or fees against persons or property. c) 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. d) 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. e) 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). DETACa f) 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. g) 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. h) 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 constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax and value added tax (VAT). i) Levy means an imposition or collection of an assessment, tax, fee, charge or fine. j) 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. k) Municipal Waters include not only streams, lakes and tidal waters within the municipality, not being subject to private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine water included between the two lines drawn perpendicularly to the coastline from points where the boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities. l) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. m) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. n) Persons mean every natural or judicial being, susceptible of rights and obligations or of being the subject of legal relations. o) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. p) 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. q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. r) 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. s) 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. aDSIHc CHAPTER II City Taxes ARTICLE 2A Real Property Tax SECTION 2A.01. Imposition of the Basic Real Property Tax . There is hereby levied an annual ad valorem tax at the rate of one percent (1%) of the assessed value of real property, such as lands, buildings, machinery and other improvements affixed or attached to real property located in this city. SECTION 2A.02. Additional Levy on Real Property for the Special Education Fund (SEF) . There is hereby levied a one percent (1%) tax on the assessed value of real property which shall be in addition to the basic real property. The proceeds thereof shall accrue exclusively to the Special Education Fund (SEF). SECTION 2A.03. Exemptions . The following are exempted from payment of the basic real property tax and the SEF tax. a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person. b) Charitable institutions, churches, and parsonage or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes. c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power. d) All real property owned by duly registered cooperatives as provided for under RA 6938; and e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein and pursuant to Section 234 of the LGC, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January 1, 1992. SECTION 2A.04. Time of Payment . The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) shall be due and payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments the first installment on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax and the additional SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior year's delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 2A.05. Tax Discount for Prompt Payment . If the basic real property and additional SEF tax are paid on or before the deadlines as provided for in Section 2A.04 of this Code, the taxpayer shall be entitled to a discount of ten percent (10%). ETHIDa The above mentioned discount shall only be granted to properties without any delinquency. SECTION 2A.06. Collection and Distribution of Proceeds . The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the City Treasurer. The City Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay: Provided, that the Barangay Treasurer is properly bonded for the purpose: Provided, further, that the premium on the bond shall be paid by the City Government. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest, in accordance with the provisions of this Article, shall be distributed as follows: a) Seventy percent (70%) shall accrue to the General Fund of the City; b) Thirty percent (30%) shall be distributed among the component barangays of the city where the property is located in the following manner: 1. Fifty percent (50%) shall accrue to the barangay where the property is located. 2. Fifty percent (50%) shall accrue equally to all component barangays of this city. The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subjected to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the additional one percent (1%) SEF tax shall be automatically released to the city school board for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the city school board. The proceeds of the real property tax due prior to the effectivity of the Local Government Code (RA 7160) shall be distributed in accordance with the scheme prevailing at the time the said taxes were due and payable. SECTION 2A.07. Administrative Provisions . a) On the Collection of the Real Property Tax 1. Assessor to Furnish Treasurer with Assessment Roll . The City Assessor shall prepare and submit to the City Treasurer on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. 2. Notice of Time for Collection of Tax. The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Article, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the city hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. 3. Payment Under Protest . cSEDTC a. No protest shall be entertained unless the taxpayers first pay the tax. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax the City Treasurer who shall decide the protest within sixty (60) days from receipt. b. Fifty percent (50%) of the tax paid under protest shall be held in trust by the City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Sec. 2A.06 of this Code. c. In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protester, or applied as tax credit against his existing or future tax liability. d. In the event that the protest is denied or upon lapse of the sixty (60) day period prescribed in subparagraph a., the taxpayer may, within sixty (60) days from receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 4. Repayment of Excessive Collection . When as assessment of basic real property tax, or any tax levied under this Article, is found to be illegal or erroneous and tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 5. Notice of Delinquency in the Payment of the Real Property Tax . a. When the real property tax or any other tax imposed under this Article becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the hall and in a publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the city. b. Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests, and penalties may be made in accordance with Sec. 2A.08 of this Code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or juridically, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. SDAaTC 6. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and any other levied under this Article, the city may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. 7. City Government's Lien . The basic real property tax and any other tax levied under this Article constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and related interests and expenses. 8. Levy on Real Property . After the expiration of the time required to pay the basic real property tax or any other tax levied under this Article, real property subject to such tax may be levied upon through issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The City Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the city. The warrant shall be mailed to or served upon the delinquent owner of the real property of person having legal interest therein, or in case he is out of the country or cannot be located to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the City Assessor and Register of Deeds of the city, who shall annotate the levy on the tax declaration and certificate of title of the property respectively. The levying officer shall submit a report on the levy to the Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. 9. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. 10. Advertisement and Sale . Within thirty (30) days after the service of the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the city hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the city. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the city hall, or on the property to be sold, or at any other place as specified in the notice of sale. acEHCD Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod and which shall form part of his records. The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings. Provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The City Treasurer may advance an amount sufficient to defray the cost of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. 11. Redemption of Property Sold . Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein or his representative, shall have the right to redeem the property upon payment to the City Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the City Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The City Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon and expenses of sale. 12. Final Deed to Purchaser . In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. 13. Purchase of Property by the City Government for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the City Government to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the city without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer the full amount of the real property tax and the related interest, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the city. SDHTEC 14. Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Panlungsod may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding subsection at public auction. The proceeds of the sale shall accrue to the General Fund of the City. 15. Further Distraint or Levy . Levy may be repeated if necessary until the full amount due, including all expenses, is collected. 16. Collection of Real Property Tax Through the Courts . The City Government may enforce the collection of the basic real property tax or any tax levied under this article by civil action in any court of competent jurisdiction. The following civil action shall be filed by the City Treasurer within the period prescribed herein. a. The City Treasurer shall furnish the City Legal Office a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the city, the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed Ten Thousand Pesos (PhP10,000.00) the competent court is the City Trial Court and where the amount is in excess of Ten Thousand Pesos (PhP10,000.00), the proper court is the Regional Trial Court. b. Where cognizable in an inferior court, the action must be filed in the city where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff LGU shall file the complaint in the city where the property is situated. c. In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court. The City Treasurer shall furnish the City Legal Officer the exact address of the defendant where he may be served with summons. 17. Action Assailing Validity of Tax Sale . No court shall entertain action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for the real property sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be refunded to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive right of the delinquent owner of real property or the person having legal interest therein have been impaired. 18. Payment of Delinquent Taxes on Property Subject of Controversy . In any action involving the ownership or possession of, or succession from real property, the court may motu propio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. 19. Treasurer to Certify Delinquencies Remaining Uncollected . The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. AScHCD b) Special Provisions. 1. Condonation or Reduction of Real Property Tax and Interest . In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the city, the Sangguniang Panlungsod by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the city affected by the calamity. 2. Condonation or Reduction of Tax by the President of the Philippines . The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the city. 3. Duty of Register of Deeds and Notaries Public to Assist the City Assessor. It shall be the duty of the Register of Deeds and Notaries Public to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. 4. Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish the City Assessor copies of any contractor policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. 5. Fees in Court Actions . As provided for in Section 280 of the Local Government Code, all court action, criminal or civil, instituted at the instance of the City Treasurer shall be exempt from the payment of court and sheriff's fees. 6. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to City . As provided for in Section 281 of the Local Government Code, all certificates, documents, and papers covering the sale of delinquent property to the city if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. 7. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees . As provided for in Section 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. 8. Sale and Forfeiture Before Effectivity of this Code . Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of this Code shall be governed by the provisions of applicable ordinance or laws then in force. SECTION 2A.08. Interests on Unpaid Real Property Tax . Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Sec. 21.05, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof until the delinquent tax shall have been fully paid. In no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2A.09. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts . Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under-assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of six (6) months, or by a fine of Five Thousand Pesos (PhP5,000.00) or both such imprisonment and fine at the discretion of the court. AcICHD The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Article to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of six (6) months or by a fine of Five Thousand pesos (PhP5,000.00) or both such imprisonment and fine at the discretion of the court. SECTION 2A.10. Penalties for Delaying Assessment of Real Property and Assessment Appeals . Any government official who intentionally and deliberately delays the assessment or real property or the filing of any appeal against its assessment shall, upon conviction, be punished by imprisonment of six (6) months, or by a fine of Five Thousand Pesos (PhP5,000.00), or both such imprisonment and fine at the discretion of the court. SECTION 2A.11. Penalties for Failure to Dispose the Delinquent Real Property at Public Auction . The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Article any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of six months (6), or a fine of Five Thousand Pesos (PhP5,000.00) or both such imprisonment and fine at the discretion of the court. ARTICLE 2B Tax on Idle Lands SECTION 2B.01. Idle Lands Coverage . For purposes of real property taxation, idle lands shall include the following: a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. b) Lands, other than agricultural, located in the city, more than One Thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of having an area not less than 240 square meters the property or person having legal interest therein. Residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, the latter shall be liable for the additional tax. Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. SECTION 2B.02. Imposition of Tax . There is hereby levied an annual tax on idle lands at the rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 2B.03. Exemptions . The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving, utilizing or cultivating the same by reason of force majeure , civil disturbance, natural calamity or any justifiable cause or circumstance. TAIaHE Any persons having legal interest on the land desiring to avail of the exemption under this section shall file the corresponding application with the City Treasurer. The application shall state the ground(s) under which the exemption is being claimed. SECTION 2B.04. Collection and Accrual of Proceeds . The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue to the General Fund of the city. SECTION 2B.05. Listing of Idle Lands by the Assessor . The City Assessor shall make and keep an updated record of idle lands located within his area of jurisdiction. For purposes of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE 2C Socialized Housing Tax SECTION 2C.01. Definition . When used in this article: a) Socialized housing refers to housing programs and projects covering houses and lots or home lots only duly undertaken by the government and private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with the provisions of the Urban Development and Housing Act of 1992. b) Urban areas refer to all cities regardless of their population density and to municipalities with a population density of at least five hundred (500) persons per square kilometer. SECTION 2C.02. Exemptions . The following are exempted from the socialized housing tax: a) Those included in the coverage of RA 6657, otherwise known as the Comprehensive Agrarian Reform law. b) Those actually used for national defense and security of the state. c) Those used, reserved or otherwise set aside for government offices, facilities and other installations whether owned by the National Government, its agencies and instrumentalities, including government-owned or controlled corporations, or by the local government units. Provided, however, that the lands herein mentioned, or portions thereof, which have not been used for the past ten (10) years from the effectivity of RA 7279 shall be covered by this tax. d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified by the proper government agency; and e) Those actually and primarily used for religious, charitable, or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks. SECTION 2C.03. Imposition of Tax . There is hereby imposed a socialized housing tax at the rate of one-half percent (0.05%) on the assessed value of lands in urban areas in excess of Fifty Thousand Pesos (PhP50,000.00). SECTION 2C.04. Collection and Accrual of Proceeds . The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds of the additional socialized housing tax shall accrue to the Urban Development and Housing Program of the city. cDHAES SECTION 2C.05. Administrative Provisions . The City Assessor shall keep an updated record of lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand Pesos (PhP50,000.00). For purposes of collection, the City Assessor shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE 2D Tax on Transfer of Real Property Ownership SECTION 2D.01. Imposition of Tax . There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of Seventy-Five percent (75%) of one percent (1%) of the total consideration involved in the acquisition of the property or the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlungsod. SECTION 2D.02. Exemptions . The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. SECTION 2D.03. Time of Payment . It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the City Treasurer the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. SECTION 2D.04. Administrative Provisions . a) The Registrar of Deeds of the city shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one. b) Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. ARTICLE 2E Tax on Printing and Publication SECTION 2E.01. Imposition of Tax . There is hereby levied a tax at the rate of Seventy Five percent (75%) of one percent (1%) of the gross annual receipts for the preceding calendar year on the business of persons engaged in the "printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature. In the case of a newly started business, the tax shall be Fifty percent (50%) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 2E.02. Exemptions . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references shall be exempt from the tax herein imposed. SECTION 2E.03. Time of Payment . The tax imposed in this Article shall be due and payable in quarterly installments to the City Treasurer, within the first twenty (20) days following each quarter. The Sangguniang Panlungsod 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. ASEcHI In the case of a newly started business, the tax shall be paid before the business starts to operate. ARTICLE 2F Franchise Tax SECTION 2F.01. Definition . When used in this Article, franchise is a right or privilege, affected with public interest, which is conferred upon private persons or corporation, under such terms, and conditions as the government and its political subdivision may impose in the interest of public welfare, security and safety. SECTION 2F.02. Imposition of Tax . There is hereby imposed a tax on business enjoying a franchise tax, at a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts, which shall include both cash sales and sales on account realized during the preceding calendar year within this province, excluding the territorial limits of the city. In the case of a newly started business, the tax shall be fifty percent (50%) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: a) If the principal office of the business is located in the city, the paid-up capital stated in the articles of corporation in case of corporations, or in any similar document in case of other types of business organization shall be considered as capital investment. b) In the case of a branch or sales office located in the city which commences business operations during the same year as the principal office but which is located in another locality, the paid-up capital referred in (a) shall mean the amount of the capital investment made for the said branch or sales office. c) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 2F.03. Exemptions . The term businesses enjoying franchise shall not include holders of certificates of public convenience for the operation of public vehicles for reason that such certificates are not considered as franchises. SECTION 2F.04. Time of Payment . The tax imposed in this Article shall be due and payable in quarterly installments to the City Treasurer, within the first twenty (20) days following each quarter. The Sangguniang Panlungsod 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. In the case of a newly started business, the tax shall be paid before the business starts to operate. ARTICLE 2G Tax on Sand, Gravel and Other Quarry Resources SECTION 2G.01. Tax on Sand, Gravel, and Quarry Resources . There is hereby imposed a tax of ten percent (10%) of the fair market value in this City per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, such as but not limited to marble, granite, volcanic cinders, basalt, tuff and rock phosphate, extracted from the public lands or from the beds of seas, lakes, rivers, streams creeks, and other public waters within the territorial jurisdiction of the city. The fair market value per cubic meter of ordinary stones, sand, gravel and other quarry resources is One Hundred Eighty Pesos (PhP180.00). ITAaHc SECTION 2G.02. Exemptions . Any government agencies which have been granted a gratuitous permit to extract the above-mentioned materials for the purpose of the government projects within the City of San Pablo, shall be exempted from the payment of tax herein prescribed. SECTION 2G.03. Time and Place of Payment . The tax shall be due and payable in advance to the City Treasurer or his duly authorized representative of the place where the materials are to be extracted upon issuance of the mayor's permit, before the materials are extracted. SECTION 2G.04. Collection and Sharing of Proceeds . The proportionate shares of the City and Barangay concerned on taxes collected by the City Treasurer under this Article shall be remitted by him to the respective Treasurers within fifteen (15) days from receipt of said fees. The proceeds of the tax on sand and other quarry resources shall be distributed as follows: (1) Province Thirty percent (30%) (2) Component City or Municipality where the sand, gravel and other quarry resources are extracted Thirty percent (30%) (3) Barangay where the sand and other quarry resources are extracted Forty percent (40%) SECTION 2G.05. Administrative Provisions . The permit to extract sand, gravel, and other quarry resources shall be issued exclusively by the City Mayor. The permittee shall keep a copy of the permit at the place where the materials are extracted and shall be made available at all time for inspection. For purposes of establishing the fair market value per cubic meter of sand, gravel and other quarry resource of an annual basis, a committee is hereby created composed of: City Assessor - Chairman City Engineer - Member City Development Coordinator - Member City Treasurer - Member SECTION 2F.06. Issuance of Permit . Every person who shall extract sand and gravel and other quarry resources shall secure a permit from the City Mayor, pursuant to the procedural guideline embodied in the Mines Administrative Order No. MTD 27, series of 1980, the applicable provisions of which are hereby adopted as an integral part of this ordinance. ARTICLE 2H Professional Tax SECTION 2H.01. Imposition of Tax . There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of Three Hundred Pesos (PhP300.00). SECTION 2H.02. Coverage Tax . There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination as follows: CHTAIc Lawyers Custom Brokers Medical Practitioners Real Estate Broker Architects Stock Broker Interior Decorators Marine Surveyors Cert. Public Accountant Actuaries Civil Engineer Reg. Master Plumbers Electrical Engineer Reg. Electricians Chemical Engineer Reg. Radio-TV-Tech. Mechanical Engineer Veterinarians Mining Engineer Dentist Sanitary Engineer Optometrist Industrial Engineer Opticians Agricultural Engineer Commercial Aviators Geodetic Engineer Licensed Ship Masters Chemist Professional Appraisers or Nutritionist connoisseurs of tobacco & other domestic or foreign products Physical Therapists X-Ray Technicians Land Surveyor Medical, Food or Sugar Technologist Electronics and Electrical Engineer Associate Communication Engineer & Asst. Electrical Engineer Pharmacist Master Mariners Dieticians Marine Second Engineer Midwives Marine Chief Engineer Professional Consultant Naval Architects Chief Motor Engineer Insurance Agents and Sub-Agents Mechanical plant engineers, junior mechanical engineers and certified plant mechanics, unless they are professional mechanical engineers and have paid the corresponding fixed tax for mechanical engineer. SECTION 2H.02. Coverage . Professionals who passed the bar examinations, or any board or other examinations conducted by the Professional Regulation Commission (PRC) shall be subject to the professional tax. SECTION 2H.03. Exemption . Professionals exclusively employed in the government shall be exempted from the payment of this tax. SECTION 2H.04. Payment of the Tax . The professional tax shall be paid before any profession herein specified and can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 2H.05. Time of Payment . The professional tax shall be payable annually, on or before the thirty-first (31st) day of January of each year to the City Treasurer. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. SECTION 2H.06. Place of Payment . Every person legally authorized to practice his profession in this province shall pay to the city where he maintains his principal office in case he practices his profession in several places. SECTION 2H.07. Administrative Provisions . (a) A person who paid the professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, likewise, or fee for the practice of such profession. (b) The City Treasurer, before accepting payment of the tax, shall require the presentation of the valid Professional Licenses issued by the Professional Regulations Commission. (c) Any individual or corporation employing a person subject to the professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. EATCcI (d) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, survey's and maps, as the case may be, the number of the official receipt issued to him. ARTICLE 2I Amusement Tax on Admission SECTION 2I.01. Definitions . When used in this Article: a) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun. b) Amusement Places include theaters, cinemas, video rentals and cd rentals, concert halls, circuses, and other places of amusement where on seeks admission to entertain oneself by viewing the show or performances. SECTION 2I.02. Imposition of Tax . There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, video houses and other places of amusement at the rate not to exceed ten percent (10%) of the gross receipts from admission fees. SECTION 2I.03. Manner of Computing Tax . In the case of theaters or cinemas, the tax shall first be deducted and be withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 2I.04. Exemption . The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall be exempted from the payment of the tax herein imposed. SECTION 2I.05. Time and Place of Payment . The amusement tax on admission herein imposed shall be due and payable by the proprietor, lessee or operator concerned within the first twenty (20) days of the next month following that for which they are due to the City Treasurer before the gross receipts are divided between the proprietors, lessees, or operator and the distributors of the cinematographic films. In the case of itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show or performance. SECTION 2I.06. Administrative Provisions . a) Filing of Return. Upon payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from admission fees during the preceding month. b) Forms of Tickets. The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide for himself with tickets, which shall be serially numbered indicating there in the name of the amusement place and the admission price. The serial number must be printed on both ends of tickets such that when divided into two upon being presented for admission, the serial number shall appear on both parts. The gatekeeper shall drop one-half of the torn ticket in a locked box or receptacle and the other half to be returned to the customer. The box or receptacle shall only open in the presence of a representative from the Office of the City Treasurer. c) Registration of Tickets. All admission tickets, which shall be sold to the public, must first be registered with the Office of the City Treasurer and shall be stamped with the seal of said office. It shall be unlawful for any proprietor, operator and lessee of an amusement place to keep on his possession or have unregistered tickets in the amusement place. DHITCc d) Verification of Tickets. The City Mayor or City Treasurer shall, whenever they deem it necessary for the good of the service, post their duly authorized inspectors at the gates of amusement places for the purpose of verifying all tickets sold thereat. Said duly authorized inspectors shall have access to all admission tickets being sold to the public from opening time of the amusement place up to closing time. ARTICLE 2J Tax on Business SECTION 2J.01. 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, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their byproduct; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not; The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processed 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 styrofoams 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, leading 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) 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. cEaSHC g) 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. h) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed. i) Capital Investment is the capital that a person employed in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. j) Carinderia refers to any public eating place where foods already cooked are served at a price. k) 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. l) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this Article, the term "contractor" shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses; 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: 1. welding shops 2. service stations 3. white/blue printing, recopying, or photocopying services 4. assaying laboratories 5. advertising agencies 6. shops for shearing animals 7. vaciador shops 8. stables 9. construction of motor vehicles, animal-drawn vehicles, bicycles, and/or tricycles 10. lathe machine shops 11. furniture shops 12. proprietors of bulldozers and other heavy equipment available to others for considerations m) 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 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. n) 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 purchase, or recipient, shall be considered the importer thereof. CTIEac o) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any 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. p) 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 (PhP50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. q) 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, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. r) Peddler means any person who, either for himself or on commission, travels from place to place and 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. s) 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. t) Rectifier comprises every persons 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. u) Restaurant refers to any place, which provides food to the public and accepts orders from them at a price. This term includes caterers. v) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold. w) Vessel includes every type of boat, craft, or other artificial, contrivances used, or capable of being used, as a means of transportation on water. x) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel. SaCIDT y) 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 2J.02. Imposition of Tax . There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business tax in the amounts hereafter prescribed: a) On manufacturers, assemblers, re-packers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines or manufacturers of any Article of Commerce of whatever kind or nature in accordance with the following schedule: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year Per Annum Less than PhP10,000.00 PhP247.50 PhP10,000.00 or more but less than PhP15,000.00 330.00 15,000.00 or more but less than 20,000.00 453.00 20,000.00 or more but less than 30,000.00 660.00 30,000.00 or more but less than 40,000.00 990.00 40,000.00 or more but less than 50,000.00 1,237.50 50,000.00 or more but less than 75,000.00 1,980.00 75,000.00 or more but less than 100,000.00 2,475.00 100,000.00 or more but less than 150,000.00 3,300.00 150,000.00 or more but less than 200,000.00 4,125.00 200,000.00 or more but less than 300,000.00 5,775.00 300,000.00 or more but less than 500,000.00 8,250.00 500,000.00 or more but less than 750,000.00 12,000.00 750,000.00 or more but less than 1,000,000.00 15,000.00 1,000,000.00 or more but less than 2,000,000.00 20,625.00 2,000,000.00 or more but less than 3,000,000.00 24,750.00 3,000,000.00 or more but less than 4,000,000.00 29,700.00 4,000,000.00 or more but less than 5,000,000.00 34,650.00 5,000,000.00 or more but less than 6,500,000.00 37,102.50 6,500,000.00 or more At the rate not exceeding thirty seven and a half percent (37 1/2%) of one percent (1%) The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, re-packers, 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. b) On wholesalers, distributors or dealers in any Article of Commerce of whatever kind or nature in accordance with the following schedule: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year Per Annum Less than PhP1,000.00 PhP27.00 PhP1,000.00 or more but less than PhP2,000.00 49.50 2,000.00 or more but less than 3,000.00 75.00 3,000.00 or more but less than 4,000.00 108.00 4,000.00 or more but less than 5,000.00 150.00 5,000.00 or more but less than 6,000.00 181.50 6,000.00 or more but less than 7,000.00 214.50 7,000.00 or more but less than 8,000.00 247.50 8,000.00 or more but less than 10,000.00 280.50 10,000.00 or more but less than 15,000.00 330.00 15,000.00 or more but less than 20,000.00 412.50 20,000.00 or more but less than 30,000.00 495.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 990.00 50,000.00 or more but less than 75,000.00 1,485.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,805.00 150,000.00 or more but less than 200,000.00 3,630.00 200,000.00 or more but less than 300,000.00 4,950.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 or more but less than 750,000.00 9,900.00 750,000.00 or more but less than 1,000,000.00 13,200.00 1,000,000.00 or more but less than 2,000,000.00 15,000.00 2,000,000.00 or more At the rate not exceeding seventy five percent (75%) of one percent (1%) The business enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. cHECAS c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsection (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, medicine and medical supplies; 5. Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; 6. Poultry feeds and other animal feeds; 7. School supplies and 8. Cement For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one-half (1/2) of the rates prescribed under pars. (a), (b), and (d) of this Article. d) On retailers. Gross Sales/Receipts for the Preceding Calendar Year Rate of Tax Per Annum 400,000.00 or less 2% More than 400,000.00 1% The rate of two percent (2%) per annum shall be imposed on sales not exceeding FOUR HUNDRED THOUSAND PESOS (PhP400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in excess of the first FOUR HUNDRED THOUSAND PESOS (PhP400,000.00). e) On contractors and other independent contractors, in accordance with the following schedule: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year Per Annum Less than PhP5,000.00 PhP41.25 PhP5,000.00 or more but less than PhP10,000.00 PhP92.40 10,000.00 or more but less than 15,000.00 156.75 15,000.00 or more but less than 20,000.00 247.50 20,000.00 or more but less than 30,000.00 412.50 30,000.00 or more but less than 40,000.00 577.50 40,000.00 or more but less than 50,000.00 825.00 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 200,000.00 or more but less than 250,000.00 5,445.00 250,000.00 or more but less than 300,000.00 6,930.00 300,000.00 or more but less than 400,000.00 9,240.00 400,000.00 or more but less than 500,000.00 12,375.00 500,000.00 or more but less than 750,000.00 13,875.00 750,000.00 or more but less than 1,000,000.00 15,375.00 1,000,000.00 or more but less than 2,000,000.00 17,250.00 2,000,000.00 or more At the rate not exceeding seventy five percent (75%) of one percent (1%) f) On banks and other financial institutions, at the rate of: 1. Thirty percent (30%) of one percent (1%) on the gross receipts for the year 1993; AHDacC 2. Forty percent (40%) of one percent (1%) on the gross receipts for the year 1994; 3. Fifty percent (50%) of one percent (1%) on the gross receipts for the years 1995 up to 1998; 4. Seventy Five percent (75%) of one percent (1%) on the gross receipts for the years 1999 and the year thereafter. 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 included in the computation of the tax. g) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of One Hundred Pesos (PhP100.00) per peddler annually. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers taxable by the City under Section 141 of RA 7160 shall be exempt from the peddler's tax herein imposed. h) An annual fixed tax is hereby imposed on all trucks, vans or any motor vehicle used by manufacturers in the amount of PhP500.00 as license fee and PhP20.00 as Mayor's permit fee for each delivery truck entering the City of San Pablo to deliver, distribute and/or procure the following products: Distilled spirits, fermented liquors and soft drinks; Cigar and cigarettes; Bakery products, burgers, candies, food catering services, snacks & junk foods, processed foods, biscuits, noodle products, hotdogs, sausages and ready-to-eat meals; Tire industry products, fiberglass, pulp spun yard, spare parts and accessories of all types of vehicles and auto supplies; Footwear industry products, shell crafts, rugs and carpets, shoes, bags, leather products, handicrafts and other native products; General Merchandise, groceries, dry goods and ready to wear dresses; Construction materials, hardware, sand and gravel, ready mix concrete, aggregates, volcanic cinders, selected borrow, rock lime, cement, marbles and ceramics industry products; Paper products; Fertilizers, agricultural and veterinary products and feeds; Ice, mineral water, milk, cultured milk, yeasts, syrups and concentrates; Industrial gases, petroleum gas, liquefied petroleum gas, industrial chemicals, oxygen, acetylene and other related products; IDSEAH Appliances, furniture, kitchenware's, glassware and upholstery supplies; Livestock, chicken, pigs, fruits, vegetables, fishes and sea foods, sugar, eggs and poultry products; Metal fabrications, iron works and aluminum products; Soaps and detergents; Paints, thinners, epoxy and rugby; Drugs, medicines and pharmaceutical products; Woods, coco lumbers, lumbers. j) n On cafes, cafeterias, ice cream and other refreshment parlors, restaurant, soda fountain, bars, carinderia and food caterers, the rate of the tax shall not exceed two percent (2%) of gross sales or receipt of the preceding calendar year. k) On hotels, motels, taverns and common inns: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year Per Annum Less than Php5,000.00 Php92.00 PhP5,000.00 or more but less than 10,000.00 160.00 10,000.00 or more but less than 15,000.00 224.00 15,000.00 or more but less than 20,000.00 288.00 20,000.00 or more but less than 30,000.00 328.00 30,000.00 or more but less than 40,000.00 368.00 40,000.00 or more but less than 50,000.00 408.00 50,000.00 or more but less than 75,000.00 508.00 75,000.00 or more but less than 100,000.00 608.00 100,000.00 or more but less than 150,000.00 808.00 150,000.00 or more but less than 200,000.00 1,008.00 200,000.00 or more but less than 250,000.00 1,208.00 250,000.00 or more but less than 300,000.00 1,408.00 300,000.00 or more but less than 400,000.00 1,808.00 400,000.00 or more but less than 500,000.00 2,208.00 500,000.00 or more but less than 750,000.00 3,208.00 750,000.00 or more but less than 1,000,000.00 4,208.00 1,000,000.00 or more but less than 2,000,000.00 8,208.00 2,000,000.00 or more At the rate not exceeding fifty percent (50%) of one percent (1%) l) Lessor of real property at a rate of seventy five percent (75%) of one percent (1%) of gross sales/receipts for the preceding calendar year. m) Tobacco dealers: Fixed Tax Mayor's Permit 1. Retail leaf tobacco dealers Php150.00 Php225.00 2. Retail tobacco dealers 112.50 45.00 3. Wholesale leaf tobacco dealers 400.00 472.50 4. Wholesale tobacco dealers 400.00 225.00 n) Dealers in fermented liquors, distilled spirits and/or wines: Fixed Tax Mayor's Permit 1. Retail dealers in fermented liquors Php180.00 PhP135.00 2. Retail dealers in domestic liquors 225.00 180.00 3. Retail dealers in tuba, basi &/or tapuy 112.50 60.00 4. Retail dealers in foreign liquors PhP450.00 PhP150.00 5. Wholesale dealers in fermented liquors 450.00 225.00 6. Wholesale dealers in domestic liquors 900.00 337.50 7. Wholesale dealers in foreign liquors 1,800.00 450.00 8. Retail dealers in vino liquors 112.50 60.00 o) On Amusement Places and Devices: Fixed Tax Mayor's Permit 1. Night and Day club Php9,000.00 Php900.00 2. Night Club or Day Club 6,000.00 450.00 3. Cocktail lounge, videoke bar, bar, 2,400.00 450.00 cabaret or dance hall 4. Each jukebox machine 150.00 30.00 5. Each machine or apparatus for 150.00 30.00 visual entertainment Theater and cinema house itenerant operator per day: 1. With orchestra only seating capacity 900.00 450.00 below 500 2. With balcony and orchestra seating 1,200.00 450.00 capacity of less than 500 3. With balcony and orchestra seating 1,500.00 675.00 capacity from 500-999 4. With lodge, balcony and orchestra 2,400.00 900.00 p) Boxing stadium, skating rinks, bath house and/or swimming pool, resort or other similar places: Fixed Tax Mayor's Permit 1. Skating rinks PhP750.00 PhP90.00 2. Bath houses, swimming pool, resort 600.00 90.00 and other similar places 3. Steam baths, saunas and other 225.00 90.00 similar establishments (per cubicle) 4. Bowling alley per lane: a. Automatic 225.00 225.00 b. Non-automatic 180.00 180.00 5. Billiard and pool halls: a. For the first table 112.50 135.00 b. For each additional table 45.00 135.00 6. Circuses, carnival and the like: a. 100.00 per day for the first ten days 200.00 and 25.00 per day thereafter 7. Merry-go-round, roller coaster, ferris wheels, swings, shooting galleries and other similar contrivances: a. 75.00 per day for the first ten days and 200.00 20.00 per day thereafter. q) Other business 1. Boarding House: a. with accommodation of less than 10 boarders Php30.00 Php22.50 b. with accommodation of 10 to 19 boarders 45.00 45.00 c. with accommodation of 20 to 39 boarders PhP60.00 PhP67.50 d. with accommodation of 40 or more boarders 75.00 90.00 2. Lodging Houses: a. with less than 15 lodgers 600.00 150.00 b. with 15 to 24 lodgers 900.00 300.00 c. with 25 or more lodgers 1,200.00 450.00 3. Private cemetery or Memorial park: a. less than 2 hectares 500.00 450.00 b. 2 hectares to 5 hectares 750.00 600.00 c. more than 5 hectares 1,000.00 750.00 The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. aCIHcD SECTION 2J.03. 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. SECTION 2J.04. Exemption . Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article. SECTION 2J.05. Tax on Newly Started Business . In the case of a newly started business under this Section, the tax shall be fixed by quarter. The initial tax for the quarter in which the business starts to operate shall not exceed fifty of one percent (50% of 1%) of the capital investment. In the succeeding quarter or quarters, in cases where the business opens before the last quarter of the year, the tax shall be based on the gross sales or receipts for the preceding quarter at one-fourth (1/4) of the rates fixed therefore by the pertinent schedule in this Article. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross sales or receipts for the preceding calendar year, or any fraction thereof, as provided in the pertinent schedules. SECTION 2J.06. 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. The city or municipality specifically mentioned in the articles of 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 city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. 2. Branch or Sales Office a fixed place in a locality, which conducts operations of the 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 merchandise is 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. cHaCAS 4. Plantation a tract of agricultural land planted with trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purposes 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 as provided in this Article. 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 city or municipality where the same is located. 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 city or municipality where said principal office is located. 3. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant or plantation is located. 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 city or municipality where the factory is located; and Forty percent (40%) to the city or municipality where the plantation is located. 5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and 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 when 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. DACcIH 8. All sales made by the factory, project office, plant or plantation located in this city shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this city. In case there is no branch or sales office or warehouse in this city, but the principal office is located therein, the sales made in the said factory shall be taxable by this city along with the sales made in the principal office. c) Port of Loading the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Article A, Chapter 2 of this Ordinance unless the exporter maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. d) Route Sales sales made by route trucks, vans or vehicles in this city where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This city shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. SECTION 2J.07. Payment of Business Taxes . a) The taxes imposed under this Section shall be payable for every separate or distinct establishment or place where 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 in this Section by 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 this Section 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 this 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 2J.08. 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 2J.09. Time of Payment . The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. SECTION 2J.10. Administrative Provisions . a) Requirement . Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Article in this city 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 City 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 city. HSCATc Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives. c) Posting of BUSINESS IDENTIFICATION NUMBERS (as per Ordinance No. 97-28, series of 1997, as amended): 1. All business establishments doing business in the City of San Pablo are hereby required to post in their place of business a Business Identification Number (BIN). 2. The Business Identification Number (BIN) shall be made of a metal tin plate, the size of which must be twelve (12) inches in length and six (6) inches in width. This Business Identification Number (BIN) shall be provided for by the City Government for a fee of Three Hundred Pesos (PhP300.00) which will be valid for a period of three (3) years. However, a sticker costing Fifty Pesos (PhP50.00) shall be attached on the tin plate, and this will be renewed every year thereafter for the same amount. 3. The Business Identification Number (BIN) shall be posted in a conspicuous place in every business establishment, and there should only be one Business Identification Number per one place of establishment. 4. Tampering and/or unauthorized transfer of the Business Identification Number (BIN) shall be punishable by an imprisonment of not more than thirty (30) days or a fine of Five Thousand Pesos (PhP5,000.00), or both fine and imprisonment at the discretion of the court, and revocation of business license of the registrant. d) 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 (PhP25.00) 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. e) 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 City 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 City 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. f) Issuance of Certification . The City 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 Fifty Pesos (PhP50.00). IDTSEH g) Transfer of Business to Other Location . Any business for which a city 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 city without payment of additional tax during the period for which the payment of the tax was made. h) Retirement of Business . 1. Any person natural or juridical, subject to the tax on business under this Article shall, upon termination of the business, accomplish and submit to the License Division, Office of the City Mayor the Application for Business Retirement and submit to the City Treasurer 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 this city for record purposes in the course of the renewal of the permit or license to operate the business. The License Division, Office of the City Mayor 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 License Division, Office of the City Mayor shall assign every application for the termination or retirement of business to their license inspector 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, said office shall recommend 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 transfer of the business to him. 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 License Division, Office of the City Mayor who shall forthwith cancel the same and record such cancellation in his books same as in the record of the Business Tax Division, Office of the City Treasurer. 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. CHAPTER III Community Tax SECTION 3.01. Imposition of Tax . There shall be imposed a community tax on persons, natural or judicial, residing in the city. SICDAa SECTION 3.02. Individuals Liable to Community Tax . Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand Pesos (PhP1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Five Pesos (PhP5.00) and an annual additional tax of One Peso (PhP1.00) for every One Thousand Pesos (PhP1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (PhP5,000.00). 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 3.03. 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 shall pay an annual community tax of Five Hundred Pesos (PhP500.00) and an additional tax which in no case shall exceed Ten Thousand Pesos (PhP10,000.00) in accordance with the following schedule: a) For every Five Thousand Pesos (PhP5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used for the payment of the real property tax under existing laws, found in the assessment rolls of the city where the real property is situated Two Pesos (PhP2.00); and b) For every Five Thousand Pesos (PhP5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two Pesos (PhP2.00). c) For branch office of a corporation same computation as above shall be applied. The additional community tax on corporations shall not exceed Ten Thousand Pesos (PhP10,000.00). The dividends received by a corporation from another corporation shall for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 3.04. Exemptions . The following are exempt 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 3.05. Time for Payment; Penalties for Delinquency . a) The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year. b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the; exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for the year. DHIcET d) Corporations established and organized on or before the last day of June shall be liable for the community tax for the year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. e) If the tax 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 3.06. Community Tax Certification . 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 (PhP1.00). SECTION 3.07. Presentation of Community Tax Certificate on Certain Occasions . a) When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government services, 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 certificate shall not be required in connection with the registration of a voter. b) When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction 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 from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. The proceeds of the tax shall accrue to the general funds of the city and barangays except a portion thereof which shall accrue to the general fund of the National Government to cover the actual cost of printing and distribution of the forms and other related expenses. The city treasurer concerned shall remit to the national treasury the said share of the National Government in the proceeds of the tax within ten (10) days after the end of each quarter. a) The City Treasurer shall deputize the Barangay Treasurer to collect the community tax in their respective jurisdictions: Provided, however, that said in barangay treasurer shall be bonded in accordance with existing laws. b) The proceeds of the community tax actually and directly collected by the city treasurer shall accrue entirely to the general fund of the city. However, proceeds of the community tax collected through the barangay treasurers shall be apportioned as follows: 1. Fifty percent (50%) shall accrue to the general fund of the city concerned; and HcDSaT 2. Fifty percent (50%) shall accrue to the barangay where the tax is collected. SECTION 3.08. Collection and Allocation of Proceeds of the Community Tax . a) The City Treasurer shall deputize the Barangay Treasurer to collect the community tax in their respective jurisdictions. Such deputization shall be limited to community tax payable by individual taxpayers and shall be extended only to Barangay Treasurers who are properly bonded in accordance with existing laws. b) The proceeds of the community tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of the city. c) The proceeds of the community tax collected through the Barangay Treasurers shall be apportioned as follows: 1. Fifty percent (50%) shall accrue to the general fund of the city; and 2. Fifty percent (50%) shall accrue to the barangay where the tax is collected. SECTION 3.09. Penalty for Late Payment . If the tax is not paid within the prescribed period, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the date due until it is paid. SECTION 3.10. Availment of the Blank Forms of the Community Tax Certificate . The City Treasurer shall secure and pay for the necessary forms of the community tax from the Bureau of Internal Revenue. CHAPTER IV Permit and Regulatory Fees ARTICLE 4A Mayor's Permit Fee on Business SECTION 4A.01. 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 city. The permit fee is payable for every distinct or separate establishment 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 has been obtained and the corresponding fee paid for. For purpose of the Mayor's Permit Fee, the following Philippine definition of business size is hereby adopted: a) On business subject to graduated Fixed taxes 1. On Manufacturers/Importers/Producers Amount of Tax Per Annum Cottage PhP100.00 Small 500.00 Medium PhP1,000.00 Large 2,000.00 2. On Contractors/Service Establishments Cottage 100.00 Small 400.00 Medium 800.00 Large 1,000.00 3. On Wholesalers/Retailers/Dealers or Distributors Cottage 100.00 Small 400.00 Medium 800.00 Large 1,000.00 4. On Banks and Financial Institutions Small 1,000.00 Medium 3,000.00 Large 5,000.00 5. Other Businesses Cottage 100.00 Small 400.00 Medium 800.00 Large 1,000.00 The permit fee shall either be based on asset size/gross sales or number of workers whichever will yield the higher fee. Characteristics Asset Size/Gross Sales Number of Workers Cottage Php500,000.00 and below 1-10 Small over Php500,000.00 to 5,000,000.00 11-99 Medium over Php5,000,000.00 to 20,000,000.00 100-199 Large over Php20,000,000.00 200 and above SECTION 4A.02. Time and Manner of Payment . The fee for the issuance of a Mayor's Permit shall be paid to the City 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. ASTcaE 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 4A.03. Administrative Provisions . a) Supervision and control over establishments and places . The City Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the city. b) Application for Mayor's Permit: False Statement . An application for a Mayor's Permit shall be filed with the License Division, Office of the City 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. Location sketch of the new business. b. Paid-up capital of the business as shown in the Articles of Incorporation, if a corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship. c. A certificate attesting to the tax exemption if the business is tax exempted. d. Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations. e. Tax clearance showing that the operator has paid all tax obligations in the city. f. Barangay clearance. g. Three (3) passport size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager. h. Health certificate for all food handlers and those required under Chapter V, Art. K of this Revenue Code. 2. For renewal of existing business permits: a. Previous year's Mayor's permit b. Two (2) copies of all receipts showing payment of all regulatory fees as provided for in this Code c. Certificate of tax exemption from local taxes or fees, if exempted Upon submission of the application, it shall be the duty of the proper authorities to verify if other city 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. cDSAEI 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 be refused to (1) any person who previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the city; (3) who has unsettled tax obligation, debt or other liability to the government, (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's Permit shall be denied to any person or applicant for a business permit who declares an amount of gross sales or receipts that are manifestly below industry standards or the presumptive income level of gross receipts established in the city 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 City Mayor shall be returned to the applicant. One (1) copy shall be presented to the City Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the City Mayor upon presentation of the receipt for the payment of the Mayor's Permit and the official receipt issued by the City Treasurer for the payment of the business tax together with all the documents required specified in the application form. 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. The City shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon the payment of One Hundred Pesos (PhP100.00). d) Filing Fee for Amendment of Business/Mayor's Permit Any subsequent transaction involving the Business/Mayor's Permit such as change of name or ownership, business name, nature of business or address, if another set is needed to be issued or other matter or action which will alter or differ from the stipulation of the Business/Mayor's Permit shall be deemed amendment of the permit. There shall be imposed Filing Fee in the amount of One Hundred Fifty Pesos (PhP150.00) and Two Pesos (PhP2.00) per photocopy of documents to be attached." (as inserted per Section 1 of Ord. No. 2013-57 dated June 11, 2013) e) 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 City Mayor, the City Treasurer or any of their duly authorized representatives. f) 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. g) Revocation of Permit . When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to the city or abuses his privilege to do business to the injury of the public moral or peace or when a place where such business is established is being conducted in 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, the City Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that maybe imposed by the Court for violation of any provision of this ordinance governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until restores by the Sangguniang Panlungsod. EDCcaS h) A Mayor's Permit shall be denied to any person or applicant for a business permit 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 established in the city/municipality for the same or a closely similar type of activity or business. SECTION 4A.04. Rules and Regulations on Certain Establishments . a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. No owner of said establishments shall employ any cook or food dispenser without a Food Handler's Certificate from the City Health Officer, renewable every six months. 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 City Health Officer and existing laws or ordinances. b) 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 City Health Officer. ARTICLE 4B Permit Fee for Cockpit Owners/Operators/Licensees/ Promoters and Cockpit Personnel SECTION 4B.01. 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 4B.02. Imposition of Fees . There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: a) From the owner/operator/licensees of the cockpit: 1. Application filing fee PhP5,000.00 2. Annual cockpit permits fee 10,000.00 b) From cockpit personnel 1. Operator, general manager, promoter, Php500.00 hosts or such other terms applied to persons promoting or hosting cockfights. 2. Pit Manager 500.00 3. Referee (Sentenciador) 300.00 4. Bet Taker (Kristo/Taga-lista) 300.00 5. Bet Manager (Maciador/Kasador) 500.00 6. Gaffer (Mananari) 200.00 7. Cashier 200.00 8. Derby (Matchmaker) 200.00 9. Medical Aide 200.00 SECTION 4B.03. Time and Manner of Payment . a) The application filing fee is payable to the City Treasurer upon application for a permit or license to operate and maintain cockpits. ISHaCD 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 4B.04. 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 Panlungsod shall determine the number of cockpits to be allowed in this city. 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 City 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 City Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the City 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 city. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the abovementioned 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 4B.05. Applicability Clause . The provisions 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 city. ARTICLE 4C Special Permit Fee for Cockfighting SECTION 4C.01. Definitions . When used in this Article: a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada ," or its equivalent in different Philippine localities. b) Local Derby is an invitational cockfight participated in by game cockers 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 game cockers or cockfighting "afficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 4C.02. Imposition of Fees . There shall be collected the following fees per day for cockfighting: cDTACE a) International Derby PhP4,500.00 b) Special Cockfights (Pintakasi) 1,000.00 c) Special Derby assessment from Promoters of: Two-Cock Derby 2,000.00 Three-Cock Derby 3,000.00 Four-Cock Derby 4,000.00 Five-Cock Derby 5,000.00 SECTION 4C.03. Exclusions . Regular cockfights i.e. , those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. SECTION 4C.04. Time and Manner of Payment . The fees herein imposed shall be payable to the City Treasurer before the special cockfights and derbies can be lawfully held. SECTION 4C.05. Administrative Provisions . a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this city only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during city agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Panlungsod. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month of a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans", or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Panlungsod, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only 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 city without first securing a license renewable every year on their birth month from the city where such cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed by the city shall officiate in all kinds of cockfighting authorized herein. SECTION 4C.06. Applicability Clause . The provisions 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 city. ARTICLE 4D Permit Fee on Pedaled Tricycle SECTION 4D.01. Imposition of Fee . There shall be collected an annual registration fee and permit for every bicycles, tricycles, pedicab and motorcab operated and driven in the City of San Pablo, in the following schedule: A. Registration Rate of fee Per Annum a) Bicycle, owner & use PhP10.00 b) Bicycle, for hire 20.00 c) Tricycle, owner & use 15.00 d) Tricycle, for hire 50.00 e) Pedicab for hire or Passengered 100.00 f) Motorized with back seat extension 150.00 used to transport persons or goods B. Permit for operation/driving a) Pedicab/operator/driving 100.00 b) Pedicab Driver 100.00 c) Motorcab Driver 150.00 SECTION 4D.02. Time of Payment . The imposed herein shall be due on the first day of January and payable to the City Treasurer within the first twenty (20) days of January of every year. For pedaled tricycle acquired after the first twenty (20) days of January, the permit fee shall be paid without the penalty within the first twenty (20) days of the quarter following the date of purchase. cCHITA SECTION 4D.03. Surcharge for Late Payment . In case of failure to pay the permit fee or renew the permit within the prescribed period, the fee shall be increased by a surcharge of two (2%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the fee. SECTION 4D.04. Administrative Provisions . a) A metal plate shall be provided to the owner of the pedaled tricycle granted a permit. b) The City Treasurer shall keep a register of all pedaled tricycles containing information such as the make and brand of the tricycle, the name and address of the owner and the number of the permit plate. ARTICLE 4E Fees on Impounding of Astray Animals SECTION 4E.01. Definition . When used in this Article. a) Astray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at-large in public or private places whether fettered or not. b) Public Place includes national, provincial, municipal, 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 4E.02. 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: Amount of Fee a) Large Cattle PhP100.00 b) All other animals 50.00 SECTION 4E.03. Time of Payment . The impounding fee shall be paid to the City Treasurer prior to the release of the impounded animal to its owner. SECTION 4E.04. Administrative Provisions . a) For purposes of this Article, the Barangay Tanods of this city are hereby authorized to apprehend and impound astray animals in the city corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the City Hall for three (3) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The City Mayor and City Treasurer shall be informed of the impounding. b) Impounded animals not claimed within seven (7) days after the date of impounding shall be sold at public auction under the following procedures: 1. The City Treasurer shall post notice for three (3) days in three (3) places including the main door of the City Hall and the public markets. The animal shall be sold to the highest bidder. Within seven (7) days after the auction sale, the City Treasurer shall make a report of the proceedings in writing to the City Mayor. CScaDH 2. The owner may stop the sale by paying at any time before or during the auction sale, the impounding fees due and the cost of the advertisement and conduct of sale to the City Treasurer, otherwise, the sale shall proceed. 3. The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residue over these costs shall accrue to the General Fund of the City. 4. In case the impounded animal is not disposed of within ten (10) days from the date of notice of public auction, the same shall be considered sold to the City Government for the amount equivalent to the poundage fees due. SECTION 4E.05. Penalty . Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines: a) First offense PhP100.00 per day b) Second offense 200.00 per day c) For the third offense and each 500.00 per day subsequent offense In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner. ARTICLE 4F License Fee on Dogs SECTION 4F.01. Imposition of Fee . Every person that owns or keeps any dog shall obtain a license therefor and pay to the City Treasurer the sum of Fifty Pesos (PhP50.00) per dog. SECTION 4F.02. Time of Payment . The fee imposed herein shall be due on the first day of January and payable within the first twenty (20) days of January. The permit fee for dogs acquired after the twentieth of January of every year shall be paid without penalty within the first twenty (20) days of the quarter following the day of acquisition. SECTION 4F.03. Administrative Provisions. The City Treasurer shall keep a register of all licensed dogs, describing the same by name, color and sex and shall also enter in the register the name and address of the owner or keeper. The owner or keeper of any dog required to be licensed under this Article shall provide a leather or metal collar and shall, furthermore, muzzle the dog. ARTICLE 4G Building Permit and Related Fees SECTION 4G.01. Building Permit and Related Fees . The Assessment, collection and allocation of building permit fees, signboard permit fees, plumbing inspection permit fees, sanitary inspection, mechanical installation and inspection fees, and such other imposition as may be prescribed by the Department of Public Works and Highways in the exercise of regulatory powers over public and private buildings and structures under Presidential Decree No. 1096, otherwise known as The National Building Code of the Philippines, shall be governed by such Code and the rules and regulations promulgated thereunder, such as, but not limited to, DPWH Order No. 155, series of 1992, covering the Revised Schedule of Building Fees dated September 25, 1992. SECTION 4G.02. There shall be collected the following fees and charges: a) Building Permit Application Form PhP80.00 b) Building Permit Filing Fee: 1. RESIDENTIAL a. Floor area up to 100 square meters 300.00 b. Above 100 square meter 500.00 2. COMMERCIAL a. Floor area up to 100 square Meters PhP500.00 b. Above 100 square meters up to 500 square meters 800.00 c. Above 500 square meters up to 1000 square meters 1,000.00 d. Above 1000 square meters 2,000.00 SECTION 4G.03. Assessment and Collection of Fees . There shall be assessed and collected fees and charges for services rendered in connection with the processing and issuance of building permits and the performance of other regulatory functions on a person, firm and corporation before they are allowed to erect, construct, alter, move, convert or demolish any public or private building or structure within the City of San Pablo in accordance with the rates provided in the rules and regulations implementing PD 1096, otherwise known as the National Building Code, as amended. aHSTID SECTION 4G.04. Administrative Provision . Contractors, subcontractors and/or construction undertaken by third persons other than the owners/operators of the construction firms who shall personally supervise the construction projects shall secure the required City business permits prescribed in this Code and pay the City business taxes, fees and charges based on the allocation of gross receipts of seventy (70%) thirty (30%) percent, depending on the location of principal office and/or projects undertaken. For this purpose, no construction permits of whatever kind or nature shall be finally issued to all concerned, unless and until City business permits are duly secured. Likewise, no final certificate of occupancy shall be issued, unless and until the corresponding City business taxes, fees and charges are fully paid. Contractors, subcontractors and others concerned whose principal offices are located elsewhere and who are required to secure the construction permits and pay the City business taxes, fees and charges prescribed herein, shall be required to secure the City business permits upon full completion of the projects undertaken in this City. Principal contractors who are required by law to secure the construction permits prescribed herein shall furnish the city offices concerned the list of subcontractors who shall undertake the construction of projects located in the City. Ancillary structure plans shall be required together with the main Architectural and Structural Plans for the purpose of computing the correct fees required for building permits, such as business signs, swimming pools, fences, smokestacks and oven for commercial uses, water tanks, etc. No person, form or corporation, including any government agency, is allowed to erect, construct, alter, move, convert or demolish any building or structure without first obtaining a Building Permit from the City Engineer/Building Official. SECTION 4G.04. Time of Payment . The fees and charges referred to in this Article shall be paid to the City Treasurer's Office before the issuance of the building permit. SECTION 4G.03. Accrual of Payment . The building permit fees shall accrue entirely to this city. ARTICLE 4H Permit Fee on Circus and Parades, Fun Run, Marathon, Motorcade and other Similar Activities (Retitled as Per Section 2 of Ord. No. 2013-57 dated June 11, 2013) SECTION 4H.01. Imposition of Fee . There shall be collected a Permit Fee of Five Hundred Pesos (PhP500.00) per day on every circus and Three Hundred Pesos (PhP300.00) for every parade, motorcade, marathon, fun run and other similar activities. An additional amount of Two Hundred Pesos (PhP200.00) for every motorcycle unit and/or escort shall be collected. (as amended by Section 3 of Ord. No. 2013-57 dated June 11, 2013) SECTION 4H.02. Time and Manner of Payment . The fee imposed herein shall be due and payable to the City Treasurer upon application for a permit to the City Mayor at least five (5) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 4H.03. Exemption . Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 4H.04. Administrative Provisions. (as amended by Section 3 of Ord. No. 2013-57 dated June 11, 2013) CDHaET a) Any person who shall hold the above activities within the city shall secure permit from the City Mayor and also from the City Traffic Management Office before undertaking the activity. b) Fees collected for motorcycle unit as escort shall be deposited to the Trust Fund for exclusive use of the CTMO motorcycle for its gasoline, maintenance and insurance. ARTICLE 4I Registration and Transfer Fees on Large Cattle SECTION 4I.01. Definition . For purposes of this Article, "large cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. SECTION 4I.02. Imposition of Fee . The owner of large cattle is hereby required to register said cattle with the City Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: Amount of Fee (as amended by Section 4 of Ord. No. 2013-57 dated June 11, 2013) a) For certificate of ownership Php100.00 b) For certificate of transfer 100.00 c) For registration of private brand 100.00 The transfer fee shall be collected only once if large cattle is transferred more than once in a day. SECTION 4I.03. Time and Manner of Payment . The registration fee shall be paid to the City Treasurer upon registration or transfer of ownership of the large cattle. SECTION 4I.04. Administrative Provisions . a) Large cattle shall be registered with the City Treasurer upon reaching the age of two (2) years. b) The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered with the City Treasurer. All branded and counter branded large cattle presented to the City Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. c) The transfer of 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 city issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the City Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. SECTION 4I.05. 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. TaCEHA ARTICLE 4J Permit Fee for Excavation SECTION 4J.01. 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 city. a) For crossing streets with concrete pavement: Amount of Fee 1. For crossing concrete pavement PhP1,200.00/sq. meter 2. For crossing across base of streets with 150.00/sq. meter concrete pavement, per linear meter (boring method) b) For crossing streets with asphalt pavement: 1. Minimum fee PhP1,000.00/sq. meter 2. Additional fee for each linear meter 110.00/sq. meter crossing the streets c) For crossing the streets with gravel macadam pavement: 1. Minimum fee PhP450.00/sq. meter 2. Additional fee for each linear meter 90.00/sq. meter crossing the streets (minimum width) d) For crossing existing curbs and gutters resulting in the damage Php1,200.00/sq. meter e) Additional fee at the rate of the total amount paid shall be imposed for every day of delay in excess of maximum period provided in the Mayor's permit. SECTION 4J.02. Time and Manner of Payment . The fee imposed herein shall be paid to the City Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. SECTION 4J.03. Administrative Provisions . a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the city streets of San Pablo unless a permit shall have been first secured from the Office of the City Mayor. b) The City Engineer/City Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. He shall also inform the City Treasurer of any delays in completion for the purpose of collecting 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. d) The City Engineer shall advise in writing the Chairman of the Committee on Engineering, Public Works and Zonification of the Sangguniang Panlunsod, and the City Treasurer of the complete and full restoration of the excavated area before cash deposits are withdrawn and before the cancellation of the surety bond. ARTICLE 4K Fee for Sealing and Licensing of Weights and Measures SECTION 4K.01. Imposition of Fees . Every person, before using instruments of weights and measures within this city shall first have them sealed and licensed annually and pays therefore to the City Treasurer the following fees: Amount of Fee a) For sealing linear metric measures: 1. Not over one (1) meter PhP30.00 2. Measure over one (1) meter 50.00 b) For sealing metric measures of capacity: 1. Not over ten (10) liters PhP30.00 2. Over ten (10) liters 50.00 c) For sealing metric instruments of weights: 1. With capacity of not more than 30 kg. PhP30.00 2. With capacity of more than 30 kg. but 40.00 Not more than 300 kg. 3. With capacity of more than 300 kg. but 60.00 not more than 3,000 kg. 4. With capacity or more than 3,000 kg. 100.00 d) For sealing apothecary balances of precision: 1. Over 3,000 kg Php30.00 2. Over 300 to 3,000 kg. 24.00 3. Over 30 to 300 kg. 20.00 4. 30 kg. or less 15.00 e) For sealing scale or balance with complete set of weights: For each scale or balances or other balances 1. With complete set of weights for use therewith PhP50.00 2. For each extra weight 10.00 For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of Twenty Pesos (PhP20.00) for each instrument shall be collected. acHTIC SECTION 4K.02. Payment of Fees and Surcharge . The fees herein imposed shall be paid and collected by on or before the anniversary date thereof. Failure to have the instrument retested and the corresponding fee paid there for 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 4K.03. Place of Payment . The fees herein levied shall be paid in the city by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the locality where he maintains his residence. SECTION 4K.04. Exemptions . a) All instruments for weights and measures used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free. b) Dealers of weights and measures instruments intended for sale. SECTION 4K.05. Administrative Provisions . a) The official receipt for the fee issued for the sealing of a weight or measure shall serve as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the City Treasurer or his deputies. b) The City Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and technology. c) The City Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the City Treasurer in the presence of the City Auditor or his representative. SECTION 4K.06. Fraudulent Practices Relative to Weights and Measures and Corresponding Penalties . a) Fraudulent practices relative to weights and measures. Any person, other than the official sealer of weights and measures: 1. Who places an official tag or seal upon any instrument of weights or measures or attaches it thereto; or 2. Who fraudulently imitates any mark, stamp or brand, tag or other characteristic sign used to indicate that weights and measures have been officially sealed; or 3. Who alters in any way the certificate given by the sealer as an acknowledgment that the weights and measures mentioned therein have been duly sealed; or ScaCEH 4. Who makes or knowingly sells or uses any false or counterfeit stamps, tag, certificate, license, or any dye for printing or making stamps, tags, certificates, or licenses, which is an imitation of, or purports to be a lawful stamp, tag, certificate or license of the kind required by the provisions of this Article; or 5. Who alters the written or printed figures or letters on any stamp, tag, certificate of license used or issued; or 6. Who has in his possession any such false, counterfeit restored or altered stamp, tag, certificate, or license for the purpose of using or reusing the same in payment of fees or charges imposed in this article; or 7. Who procures the commission of any such offense by another; shall for each of the offense above, be fined by not less than One Thousand Pesos (PhP1,000.00) nor more than Five Thousand Pesos (PhP5,000.00) or imprisoned for not less than one (1) month nor more than one (1) year, or both, at the discretion of the court. b) Unlawful possession or use of instrument not sealed before using and not sealed within twelve (12) months from last sealing: Any person making a practice of buying or selling goods by weights and/or measures, or of furnishing services the value of which is estimated by weight or measure, who has in his possession, without permit, any unsealed scale, balance, weight or measure, and any person who uses in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefore has expired and has not been renewed in due time, shall be punished by a fine or not exceeding Five Thousand Pesos (PhP5,000.00) or by imprisonment of not more than six (6) months, or both at the discretion of the Court. If, however, such scale, balance, weight or measure, has been officially sealed at some previous time and the seal and tag officially affixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repairs or alterations, such instrument shall, if presented for sealing promptly on demand of an authorized sealer or inspector of weights and measures, be sealed, and the owner, possessor or user of the same shall be subject to no penalty except a surcharge equal to five (5) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the City Treasurer in the same manner as the regular fees for sealing such instruments. c) Any person with fraudulent intent, who alters any scale or balance, weight or measure after it is officially sealed or who knowingly uses any false scale or balance, weight or measure whether sealed or not, shall be punished by a fine of not less than One Thousand Pesos (PhP1,000.00) nor more than Five Thousand Pesos (PhP5,000.00) or by imprisonment of not less than month nor more than one (1) month, or both, at the discretion of the Court. d) Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure of any article bought or sold by weight or measure, fraudulently misrepresents, the weights or measures thereof shall be punished by a fine of not less than One Thousand Pesos (PhP1,000.00) nor more than Five Thousand Pesos (PhP5,000.00) or by imprisonment of not less than one (1) month and not more than six (6) months, or both at the discretion of the Court. TIEHDC SECTION 4K.07. Administrative Penalties . The City Treasurer may compromise the following acts or omission not constituting fraud. a) Any person making a practice of buying or selling by weight and measure using unsealed and/or unregistered instrument: Penalty 1. When correct PhP100.00 2. When incorrect but within tolerable 200.00 allowance of defect or short measure b) Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered: 1. When correct PhP100.00 2. When incorrect but within tolerable allowance of defect or short measure PhP200.00 c) Any person found violating any of the above two (2) provisions for the second time shall be fined twice the above penalty. ARTICLE 4L Permit Fee on Film-Making and Video Coverage SECTION 4L.01. Imposition of Fee . There shall be collected the following film making & video coverage: Film location shooting PhP1,000.00 Operator of video coverage PhP500.00 Non-resident video coverage operator 100.00 SECTION 4L.02. Time of Payment . The fee imposed herein shall be paid to the City Treasurer upon application for the mayor's permit seven (7) days before location filming is commenced. ARTICLE 4M Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 4M.01. Imposition of Fees . There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from non-resident operators of said machinery, renting out said equipment in this city. Rate of Fee Per Annum a) Handtractors PhP300.00 b) Light tractor 450.00 c) Heavy tractor 600.00 d) Bulldozers 1,200.00 e) Forklift 1,200.00 f) Heavy Grader 1,200.00 g) Light Grader 1,000.00 h) Backhoe 1,200.00 i) Rockcrasher 1,500.00 j) Batching Plant 1,500.00 k) Transit/Mixer Truck 1,200.00 l) Dump Truck (10 wheeler) 500.00 m) Cargo Truck 500.00 n) Other agricultural machinery or heavy 1,000.00 equipment not enumerated above SECTION 4M.02. 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. ACcaET SECTION 4M.03. Administrative Provisions . The City Treasurer shall keep a registry of all heavy equipment and agricultural machinery, which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner. SECTION 4M.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than Five Hundred Pesos (PhP500.00) but not exceeding One Thousand Pesos (PhP1,000.00), or imprisonment of not less than ten (10) days but not exceeding one (1) month or both at the discretion of the Court. ARTICLE 4N Permit Fee for the Storage of Flammable and Combustible Materials SECTION 4N.01. Imposition of Fee . There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: a) Storage of gasoline, diesel, fuel, kerosene and similar products 1. less than 100 gallons PhP300.00 2. 100 to 200 gallons 350.00 3. 201 to 1,000 gallons 450.00 4. 1,000 to 5,0000 gallons 500.00 5. 5,000 to 50,000 gallons 750.00 b) Storage of cinematographic film PhP450.00 c) Storage of celluloid PhP450.00 d) Storage of calcium carbide 1. Less than 50 cases PhP300.00 2. 50 to 99 cases 450.00 3. 100 or more cases 500.00 e) Storage of tar, resin and similar materials 1. Less than 1,000 kls. PhP300.00 2. 1,000 to 2,500 kls. 450.00 3. 2,500 to 5,000 kls. 500.00 4. Over 5,000 kls. 750.00 f) Storage of coal deposits 1. Below 100 tons PhP300.00 2. 100 tons or above 500.00 g) Storage of combustible, flammable or PhP300.00 explosive Substance not mentioned above h) Storage of copra PhP500.00 SECTION 4N.02. Time of Payment . The fees imposed in Article shall be paid to the City Treasurer upon application for his permit with the Mayor to store the aforementioned substances. SECTION 4N.03. 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 therefore. Gasoline or naphtha not exceeding the quantity of four hundred (400) liters, 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 therefore. SECTION 4N.04. Penalty . Violation of this article shall be punished by a fine of Two Hundred Pesos (PhP200.00), imprisonment of two (2) months, or both, at the discretion of the Court. ARTICLE 4O Revised Schedule of Fees and Schedule of Fines and Guidelines for its Imposition (HLURB Fees as Revised in 2004 and as per Ordinance No. 2005-47) SECTION 4O.01. Imposition of Fee . There shall be imposed the following fees in accordance with the 2004 Schedule of fees issued by the Housing and Land Use Regulatory Board (HLURB), to wit: Name of Fees Fee I. ZONING/LOCATIONAL CLEARANCE A. Single residential structure attached or detached 1. PhP100,000 and below PhP200.00 2. Over PhP100,000 to PhP200,000 400.00 3. Over PhP200,000 500.00+1/10 of 1% in excess of PhP200,000.00 B. Apartment/Townhouses 1. PhP500,000 and below PhP1,000.00 2. Over PhP500,00 to PhP2Million 1,500.00 3. Over PhP2Million 2,500.00 + 1/10 of 1% of cost in excess of PhP2M regardless of the number of doors C. Dormitories 1. Below PhP2Million PhP2,500.00 2. Over PhP2Million PhP2,500.00 + 1/10 of 1% of cost in excess of PhP2M regardless of the number of doors D. Institutional Project Cost of which is: 1. Below PhP2Million PhP2,000.00 2. Over PhP2Million 2,000.00 + 1/10 of 1% of cost in excess of PhP2M E. Commercial, Industrial and Agro-Industrial Project Cost of which is: 1. Below PhP100,000 PhP1,000.00 2. Over PhP100,000-PhP500,000 1,500.00 3. Over PhP500,000-PhP1Million 2,000.00 4. Over PhP1M-PhP2M 3,000.00 5. Over PhP2Million 5,000.00 + 1/10 of 1% of cost in excess of PhP2M F. Special Uses/Special Projects (Gasoline, Station, cell sites, slaughter house, treatment Plant, etc.) 1. Below PhP2Million PhP5,000.00 2. Over PhP2Million 5,000.00 + 1/10 of 1% of cost in excess of PhP2M G. Alteration/Expansion (Affected areas/cost only) Same as original application H. Subsequent revisions of the Schedule of Fees and Schedule of Fines and Guidelines issued by the Housing and Land Use Regulatory Board after CY 2004 shall similarly be adopted. (inserted per Section 5 of Ord. No. 2013-57 dated June 3, 2013) I. Business Establishments Project Cost of which is: FEE 1. Php5,000.00 and below Exempt 2. Over Php5,000.00 to Php10,000.00 Php100.00 3. Over Php10,000.00 to Php50,000.00 Php200.00 4. Over Php50,000.00 to Php100,000.00 Php300.00 5. Over Php100,000.00 Php500.00 plus (1/10 of 1% in excess of Php100,000.00)" (inserted per Section 5 of Ord. No. 2013-57 dated June 3, 2013) II. SUBDIVISION AND CONDOMINIUM PROJECTS (under PD 957) A. Approval of Subdivision Plan (including town houses) 1. Preliminary Approval and Locational Clearance (PALC)/Preliminary PhP250.00/ha. or fraction thereof Subdivision Development Plan (PSDP) Inspection Fee 1,000.00/ha regardless of density 2. Final Approval & Development Permit PhP2,000.00/ha. regardless of density a. Additional Fee on Floor Area of 2.00/sq.m. Houses & building sold with lot b. Inspection Fee 1,000.00/ha. regardless of density (Not applicable for projects already Inspected for PALC)/Preliminary 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit 4. Certificate of Registration Processing Fee PhP2,000.00 5. License to Sell (per saleable lot) PhP150.00 a. Additional Fee on Floor Area of 10.00/sq.m. Houses & building sold with lot b. Inspection Fee 1,000.00/ha. regardless of density 6. Certificate of Completion a. Certificate Fee PhP150.00 b. Processing Fee 2,000.00/ha. regardless of density 7. Extension of Time to Develop PhP350.00 a. Inspection Fee 1,000.00/ha. regardless (affected/unfinished areas only) of density Application for CR/LS with DP issued by LGUs shall be charged inspection fee B. Approval of Condominium Project Final Approval and Development Permit 1. Processing Fee a. Land Area PhP5.00/sq.m. b. No. of Floors 200.00/floor c. Building Areas 4.00/sq.m. d. Inspection Fee 12.00/sq.m. of GFA 2. Alteration of Plan Same as Final Approval & (affected areas only) Dev't. Permit 3. Conversion (Affected areas only) -do- 4. Certificate of Registration Processing Fee PhP2,000.00 5. License to Sell a. Residential (saleable areas) PhP2.00/sq.m. b. Commercial/Office 25.00/sq.m. (saleable areas) 6. Extension of Time to Develop Processing Fee PhP350.00 Inspection Fee 25.00/sq.m. (affected/unfinished areas only) 7. Certificate of Completion Certificate Fee Ph150.00 Processing Fee 12.00/sq.m. of GFA C. Projects under BP 220 (A) SUBDIVISION 1. Preliminary Approval and Locational Clearance a. Socialized Housing PhP75.00/ha. b. Economic Housing 150.00/ha. Inspection Fee a. Socialized Housing PhP200.00/ha. b. Economic Housing 500.00/ha. 2. Final approval and Development Permit Processing Fee a. Socialized Housing PhP500.00/ha. b. Economic Housing 1,000.00/ha. Inspection Fee a. Socialized Housing PhP200.00/ha. b. Economic Housing 500.00/ha. (Project already inspected For PALC application may not be charged inspection fee) 3. Alteration Plan Same as Final Approval (affected areas only) & Dev't. Permit 4. Building Permit PhP5.00/sq.m. (floor area of housing unit) 5. Certificate of Registration Applicable Fee a. Socialized Housing PhP350.00 b. Economic Housing PhP500.00 6. Licenses to Sell (per saleable lot) a. Socialized Housing PhP20.00/lot b. Economic Housing 50.00/lot (Additional Fee on the floor area of houses/building sold with lot) 2.00/sq.m. Inspection Fee a. Socialized Housing PhP200.00/ha. b. Economic Housing 500.00/ha. 7. Extension of Time to Develop Filing Fee a. Socialized Housing PhP350.00 b. Economic Housing 500.00 Inspection Fee (affected/unfinished areas only) a. Socialized Housing PhP200.00/ha. b. Economic Housing 500.00/ha. 8. Certificate of Completion Certificate Fee a. Socialized Housing PhP150.00/ha. b. Economic Housing 1500.00/ha. Processing Fee a. Socialized Housing PhP200.00/ha. b. Economic Housing 500.00/ha. Application for CR/LS with DP issued by LGUs shall be charged inspection fee 9. Occupancy Permit PhP2.00/sq.m. Inspection Fee (saleable floor area of the housing unit) a. Socialized Housing PhP5.00/sq.m. b. Economic Housing 5.00/sq.m. (B) CONDOMINIUM 1. Preliminary Approval and Location Clearance PhP500.00 2. Final Approval and Development Permit a. Total Land Area PhP5.00/sq.m. b. Number of floors 100.00/floor c. Building Area 2.00/sq.m. of GFA Inspection Fee 2.00/sq.m. of GFA 3. Alteration Plan (affected areas only) Same as Final Approval & Dev't. Permit 4. Certificate of Registration PhP500.00 5. License to Sell PhP5.00/sq.m. 6. Extension of Time to Develop PhP350.00 Inspection Fee (FA x P 2 x % of remaining dev't. cost) PhP2.00/sq.m. of saleable area 7. Certificate of Completion a. Certificate Fee PhP150.00 b. Processing Fee 3.00/sq.m. of GFA D. Approval of Industrial/Commercial Subdivision 1. Preliminary Approval and Location Clearance PhP300.00/ha. Inspection Fee 1,000.00/ha. regardless of location 2. Final Approval and Development Permit PhP5,000.00/ha. regardless of location Inspection Fee 1,000.00/ha. regardless (Projects already inspected of location For PALC application may not be Charged inspection fee) 3. Alteration Plan Same as Final Approval & (affected areas only) Dev't. Permit 4. Certificate of Registration PhP2,000.00 5. License to Sell 2.00/sq.m. of the land area Inspection Fee 1,000.00/ha. regardless of location 6. Extension of Time to Develop PhP350.00 Inspection Fee 1,000.00/ha. (affected/unfinished areas only) 7. Certificate of Completion a. Industrial PhP350.00/ha. regardless of location b. Commercial 500.00/ha. regardless of location E. Approval of Farm lot Subdivision 1. Preliminary approval and Location Clearance PhP200.00/ha. Inspection Fee 500.00/ha. 2. Final Approval and Development Permit 1,000.00/ha. Inspection Fee 500.00/ha. (Projects already inspected for PALC application may not be charged inspection fee) 3. ALTERATION Same as Final Approval (affected areas only) & Dev't. Permit 4. Certification of Completion PhP2,000.00 5. License to Sell PhP500.00/lot Inspection Fee 1,000.00/lot 6. Extension of Time to Develop PhP350.00 Inspection Fee 1,000.00/ha. (affected/unfinished areas only) 7. Certificate of Completion Certificate Fee PhP150.00 Processing Fee 1,000.00/ha. F. Approval of Memorial Park/Cemetery Project/Columbarium 1. Preliminary Approval and Locational Clearance a. Memorial Projects PhP500.00/ha. b. Cemeteries 200.00/ha. c. Columbarium 2,500.00/ha. Inspection Fee a. Memorial Projects 1,000.00/ha. b. Cemeteries 500.00/ha. c. Columbarium 12.00/sq.m. of GFA 2. Final Approval and Development Permit a. Memorial Projects PhP2.00/sq.m. b. Cemeteries 1.00/sq.m. c. Columbarium 200.00/floor 4.00/sq.m. of GFA 5.00/sq.m. of land area Application for CR/LS with DP issued by LGUs shall be charged inspection fee Inspection Fee (Projects already inspected for PALC application may not be charged inspection fee) a. Memorial Projects PhP1,000.00/ha. b. Cemeteries 500.00/ha. c. Columbarium 12.00/sq.m. of GFA 3. Alteration Fee Same as Final Approval & Dev't. Permit 4. Certification of Registration PhP2,000.00 5. Licenses to Sell a. Memorial Projects PhP50.00/2.5 sq.m. - Apartment Type 20.00/unit b. Cemeteries 20.00/tomb c. Columbarium 50.00/vault Inspection Fee a. Memorial Projects 1,000.00/ha. b. Cemeteries 500.00/ha. c. Columbarium 6. Extension of Time to Develop PhP350.00 Inspection Fee (affected or unfinished areas only) a. Memorial Projects PhP1,000.00/ha. b. Cemeteries 500.00/ha. c. Columbarium 12.00/sq.m. of the remaining GFA 7. Certificate of Completion a. Certificate Fee PhP150.00 b. Processing Fee i. Memorial Projects 1,000.00/ha ii. Cemeteries 500.00/ha. iii. Columbarium 4.00/sq.m. of GFA G. Other Transactions/Certifications (A) Application/Request for: 1. Advertisement Approval PhP500.00 2. Cancellation/Reduction of Performance Bond 2,000.00 3. Lifting of Suspended License to Sell 2,000.00 4. Exemption from Cease and Desist Order 150.00 5. Clearance of Mortgage 1,000.00 6. Lifting of Cease and Desist Order 150.00 7. Clearance and Mortgage 1,000.00 8. Voluntary Cancellation of CR/LS 1,000.00 9. Revalidation/Renewal of Permit 50% of assessed current processing fees including inspection fee (B) Other Certifications 1. Zoning Certifications PhP500.00/ha. 2. Certification of Town Plan/Zoning 150.00 Ordinance Approval 3. Certification of New Rights/Sales 150.00 4. Certificate of Registration (form) 150.00 5. License to Sell (form) 150.00 6. Certificate of Creditable Withholding Tax 150.00 (maximum of 5 lots Per certificate) 7. Others, to include: a. Availability to records/public request 200.00 b. Certificate of no records on file 200.00 c. Certificate with or without CR/LS 200.00 d. Certified Xerox copy of documents (report size) i. Document of five (5) pages or less 30.00 ii. Every additional page PhP3.00 iii. Photo copy of documents 2.00 H. Registration of Dealers/Brokers/Salesmen 1. Dealers/Brokers PhP500.00 2. Salesmen/Agent 200.00 I. Homeowner Association 1. Registration of HOA Examination/Registration Articles of Incorporation PhP650.00 By-laws PhP650.00 Books 200.00 2. Amendments Articles of Incorporation 500.00 By-laws 500.00 Application for CR/LS with DP issued by LGUs shall be charged inspection fee 3. Dissolution of Homeowners Association PhP500.00 4. Certification of the new set of officers 350.00 5. Other Certification Inspection Fee (CMP Projects) 500.00/ha. J. Legal Fee (A) Filing Fee PhP1,000.00 (B) Additional Fee for claims (for refund, damages, attorney's fees, etc.) 1. Not more than PhP20,000 PhP120.00 2. More than PhP20,000 but less than PhP80,000 400.00 3. PhP80,000 or more but less than PhP150,000 600.00 4. PhP100,000 or more but less than PhP150,000 1,000.00 5. For each PhP1,000 in excess of PhP150,000 5.00 (C) Petition for Review PhP2,000.00 (D) Pauper-litigants are exempt from payment of legal fees 1. Those whose gross income is not more than PhP6,000 per month and residing within Metro Manila 2. Those whose gross income is not more than PhP4,000 per month and residing outside Metro Manila 3. Those who do not own real property. (E) Government agencies and its instrumentalities are exempted from paying legal fees. (F) Local government & government owned and controlled corporations with or without independent charters are not exempted paying legal fees. K. UPLC Legal Research Fee Computation of Legal Research Fee for the University of the Philippines Law Center (UPLR) remains at 1% of every fee charged but shall in No Case Be Lower than PhP10.00 L. Research/Service Fee (50% discount for students) (A) 1. Photocopy (Maps: Subd./Condo. Plans; PhP100.00 Presentation size) 2. Hard Copy from diskettes 30.00 1st 5 pages; (License to Sell Data) 5.00/page in excess of 5 pages 3. Electronic File 500.00/diskette; add'l (License to Sell available data) PhP50.00 for rush job 4. Electronic File 10,000.00 (Land Use Maps Available) 5. Certified True Copy Map 100.00 (Land Use Plan) (B) Sale of Forms, Publications, etc. 1. Proforma Articles of Incorporation and By-Laws PhP150.00 2. Books and other HLURB publications, etc. a. CLUP Guidelines: Volume I Demography 120.00 Volume II Social Sector 380.00 Volume III Economic Sector 380.00 Volume IV Infrastructure & Utilities Sector 250.00 Volume V Land Use 300.00 Volume VI Local & Utilities Sector PhP100.00 Volume VII Mapping 250.00 Volume VIII Report Writing 50.00 Volume IX Plan Review, Adoption 230.00 And Approval Process Volume X Model Zoning Ordinance 150.00 b. PD 957 200.00 c. BP 220 200.00 d. Planning Strategies Guidelines 200.00 SECTION 4O.02. Penalty . There shall also be imposed fines for violation or non-compliance of the above provisions in accordance with the following 2004 HLURB schedule of fines: A. For violation of TPZ and APD laws, rules and regulations: 1. Failure to secure locational clearance prior to the start of the project. Comformity with Land Use 1/ Conforming Non-Conforming Project Type Minimum Medium Maximum Minimum Medium Maximum (PhP) (PhP) (PhP) (PhP) (PhP) (PhP) Industrial 1000-2500 2501-4000 4001-5500 2501-4000 4001-7000 7001-10000 Agro-Industrial 750-2000 2001-3500 3501-5000 2001-4000 4001-7000 7001-10000 Agricultural 750-1500 1501-3000 3001-4500 1501-3000 3001-6000 7001-9000 Commercial -do- -do- -do- -do- -do- -do- Institutional 600-1200 1201-2400 2401-3500 1201-2400 2401-5000 5001-7000 Residential 2/ 500-1000 1001-1500 1501-2000 1001-7000 2001-3000 3001-4000 Special Project 1000-3500 3501-6500 6501-10000 Minimum Medium Maximum 2. Violation of the terms and conditions PhP500-2000 2001-3500 3501-5000 of clearance and all other non-compliance with the requirements for locational clearance a. As per approved Sangguniang Panlalawigan (SP) or HLURB comprehensive Land Use Plan and Zoning Ordinance. b. Excludes single-detached family dwelling units. B. For violation of real estate laws, rules and regulations Minimum Medium Maximum PhP PhP PhP 1. Selling without sales clearance 200-500 501-700 701-1000 2. Mortgaging without mortgage clearance 100-250 251-350 351-500 3. Failure to register existing rights -do- -do- -do- C. For violation of real estate laws, rules and regulations Minimum Medium Maximum Minimum Medium Maximum (PhP) (PhP) (PhP) 1. Failure to secure development permit 1000-3000 3001-6000 6001-10000 2. Unauthorized Alteration of approved -do- -do- -do- development plan 3. Non-compliance with approved -do- -do- -do- Development plan 4. Incomplete development -do- -do- -do- 5. Non-development -do- -do- -do- 6. Failure to register project -do- -do- -do- 7. Selling without DP -do- -do- -do- 8. Selling without CR -do- -do- -do- 9. Selling without license (per unit/lot) -do- -do- -do- 10. Violation of terms/conditions of -do- -do- -do- Development permit/license to sell 11. Failure to secure advertisement Approval -do- -do- -do- 12. Failure to secure mortgage clearance -do- -do- -do- (per unit/lot) 13. Failure to redeem mortgage (per unit/lot) -do- -do- -do- 14. Non-delivery of title -do- -do- -do- 15. Failure by the owner/developer to 1000-3000 3001-6000 6001-10000 Annotate mortgage affidavit of Undertaking 16. Failure to change/amend name of project -do- -do- -do- 17. Unauthorized change or amendment in the -do- -do- -do- name of the project 18. Failure to annotate contract to sell in the title 200-500 501-700 701-1000 19. Imposition of real taxes and other charges -do- -do- -do- on vendee contrary to P.D. 957 20. Failure to register or secure title covering -do- -do- -do- open spaces/common areas 21. Failure to submit sales status report -do- -do- -do- 22. Failure of the developer, broker, salesman 200-500 501-700 701-1000 to register or renew registration (per year) 23. Failure of the developer to initiate the 1000-3000 3001-6000 6001-10000 Organization of HOA 24. Violation of other provisions of P.D. 957 and -do- -do- -do- other related laws, including implementing rules and guidelines D. For violation of homeowner association (HOA) laws, and regulations Regular/CMP Minimum Medium Maximum (PhP) (PhP) (PhP) 1. Non-registration (Sec. 30, P.D. 957) 500-1000 1001-3000 3001-5000 2. Failure to register amendment(s) -do- -do- -do- articles of incorporation and by-laws 3. Non submission of annual reportorial requirements: a. corporate financial records -do- -do- -do- b. update list of members/information sheet -do- -do- -do- c. set of officers -do- -do- -do- 4. Failure to hold regular election in with 500-1000 1001-3000 3001-5000 by-laws 5. Commission or Omission of an act -do- -do- -do- amounting to surrender of corporate rights, privileges or franchise 6. Fraud or misrepresentation in procurement 1000-3000 3001-6000 6001-10000 of registration 7. Continuous in operation or inactivity 500-1000 1001-3000 3001-5000 for a period of at least 5 years 8. Non-compliance or defiance of any -do- -do- -do- Lawful order of HLURB 9. Misuse of a right, privilege or franchise -do- -do- -do- conferred upon it by law or exercise of a right privilege or fraud contrary to law 10. Serious misrepresentation of the 1000-3000 3001-6000 6001-10000 association's legal capacity E. Pursuant to Art. IV Sec. 5.0 of EO 648, Series of 1981 the HLURB is empowered to "impose administrative fine not exceeding Twenty Thousand Pesos (PhP20,000.00) for any violation of its Charter and its rules and regulations. SaIEcA F. Pursuant to Art. IV Sec. 5.q (par. 1 and 2) of EO 648, series of 1981, the HLURB may cite and declare any person entity or enterprise in contempt of the Board in the following case: 1. Whenever any person entity or enterprise commits any disorderly or disrespectful conduct before the board or in the presence of its members or authorized representatives actually engaged in the exercise of their official functions, or during the conduct of any hearing or official inquiry by the said board, at the place or near the premises where such hearing or proceeding is being conducted with obstruct, distract, interfere or in any other way disturb, the performance of such functions or the conduct of such hearing or proceeding; 2. Whenever any person, enterprise or entity fails or refuses to comply with obey without justifiable reason, any lawful order, decision, writ or process of the board. In connection therewith, it may cases falling within the first paragraph hereof, summarily impose a fine of an amount not exceeding PhP2,000.00 and order the confinement of the violator for a period that shall not exceed the duration of the hearing or proceeding or the performance of such functions and in cases falling within the second paragraph hereof, it may, in addition to the administrative fine above mentioned imposed a fine of PhP500.00 for each day that the violation or failure to comply continues, and order the confinement of the offender until the order or decision shall have been complied with; In case the offender is a partnership, corporation or association or enterprise, the above fine shall imposed on the assets of such entity and the President, managing partner or chief executive officer shall be ordered confined. G. Pursuant to Sec. 38 of PD 957, the HLURB may prescribe and impose (administrative) fines not exceeding Ten Thousand Pesos (PhP10,000.00) for violations of the provisions of the decree or any rule or regulation there under. Fines shall be payable to the Board and enforceable through writs of execution in accordance with the provisions of the rules of court. SECTION 4O.03. Administrative Fines . There shall be imposed administrative fines in accordance with the 2004 Guidelines in the Imposition of Administrative Fines issued by the HLURB: A. Grounds for Imposition Where the existence of the following acts and omissions are duly established, the fine fixed on the schedule of administrative fines corresponding to such act or omission shall be imposed: 1. Failure without just cause to secure any of the clearances, permits, licenses or approval that required by law or regulations to be secured from the Housing and Land Use Regulatory Board (HLURB); 2. Failure to comply with any of the condition/s set forth in the clearances, permits, licenses or approval issued by the Board; 3. Failure to complete development, non-provision of the required facilities, non-compliance with approved development plan or altering without approval in case of subdivisions, condominiums and townhouses; CcSTHI 4. Selling of the lots in a subdivision, farm lots and memorial parks, condominium units and townhouses, without license to sell or advertising without approval and selling mortgaging, leasing or otherwise encumbering lands/properties within Urban Land Reform Zones or Areas for Priority Development without approval/clearances from the Board; 5. Misrepresentation of facts and circumstances relative to the project at the time of application or monitoring; and 6. Failure to obey or comply with the order issued by the Board after monitoring the existence of any violation; 7. Failure without just cause to register the homeowners association; submit its articles of incorporation, constitution and by-laws, or any amendment/s thereto, annual reportorial requirements, i.e. , corporate financial records, updated information sheet, or board resolutions and/or minutes of meetings; and hold regular election/s as well as special or general assembly meetings that are required under the by-laws of the association, the law, or regulations of the Housing and Land Use Regulatory Board (HLURB); 8. Commission or omission of an act or acts amounting to surrender of the association's corporate rights, privileges or franchise; fraud or misrepresentation in the procurement of registration; and, serious misrepresentation of the association's extent of legal capacity; 9. Employment without just cause of such devices or schemes as well as commission by the Board of Directors or Officers of the Homeowners Association of any act or acts amounting to fraud and misrepresentation which may prove detrimental to public interest or that of the members of the association registered with the Board; refusal to comply with or defiance of any lawful order of the HLURB, its Regional Offices, or Arbiters; violation of any provisions of HLURB rules and regulations and those of the corporation Code whenever applicable; DEIHAa 10. Exercise or misuse of a right, privilege, or franchise conferred upon the association by law, or in contravention of the same, continuous in operation or inactivity for a period of at least five (5) years; and, failure to file required reports in appropriate forms as determined by the HLURB within the prescribed period; 11. In cases involving violations of homeowners association rules and regulations, liability for the fines imposed shall be attached and submitted to the Board of Directors unless by the nature of the violation, liability therefore is imputable to a particular officer of the association. B. General Circumstances to be Considered in the Imposition of Fines/Penalties: In determining whether a fine/penalty shall be imposed as well as the nature/extent/amount thereof, the following attending factors/circumstances shall be taken in to consideration: 1. The impact, notoriety, or gravity of the violation/s committed; 2. The presence of circumstances indicating good or bad faith on the part of the violators; 3. The presence or possibility of damage, prejudice or inconveniences to the members, neighbors and/or community in general; or the larger physical social, or moral impact of the commission or omission to the society; 4. The implication of the continued existence of the violation on the attainment of the objectives/purpose enunciated in the law and regulations; 5. The nature and frequency of violations. C. General Rules in Imposing Fines/Penalties In the Imposition of fines/penalties, the following rules shall apply: 1. In the absence of any mitigating or aggravating circumstances the "Medium Range" of penalties shall apply; 2. Each circumstance shall be generally considered as of equal weight i.e. , one mitigating circumstance shall be equivalent to, and shall offset or cancel an aggravating circumstance, except in the following cases: a. Especial Aggravating Circumstance of repeated violation shall be offset only by two (2) mitigating circumstances; b. Lack of foreknowledge, ignorance of the law, where any one of the circumstances mentioned in paragraph D.6 hereof are absent, which shall be considered as a privileged mitigating circumstance that can be offset only by two (2) aggravating circumstances; c. Within its range (minimum, medium, maximum) there shall be equal sub-ranges based on project classification by land use intensity ( e.g. R1, R2, C1, C2, I1, I2, etc.) with those lowest in intensity being imposed the minimum amount for each range and those highest in intensity, the maximum amount in the range; DcHSEa d. Within its sub-range shall be "High" and "Low" periods with the applicability of the periods in question being dependent on the presence or absence of rules and regulation at the time the violation is committed; e. To determine the extent of the period or sub-range, the sum of the minimum and maximum amounts of each periods or sub-range shall be divided by the number or periods/sub-range to be created in the resulting quotient shall be considered as the extent of such period or sub-range, which shall then be reckoned from the minimum amount of the range or the maximum of the preceding sub-range, as the case may be. D. Circumstances Justifying Exemption From-Fine The following circumstances shall be sufficient to exempt the violator from the liability for fines: 1. Where the proponent has secured zoning/locational clearance and/other permits from a local zoning administrator or building official and/or other local officials with apparent authority to issue the same, provided that: a. Said permit is secured prior to establishment of the project; b. Proponents subsequently voluntary applies for proper clearance from the Board; c. In case there are existing complaints, proper remedial measures shall be instituted. 2. Where project is undertaken by other government agencies and/or corporation; 3. Where the project is established in the city without city plans/zoning ordinances provided other permits justifying its existence have been secured; 4. Where the property is located within an APD/ULRZ but is not occupied by qualified tenants, and is sold/mortgaged or encumbered under any of the following circumstances: a. When the sale/mortgage is between members of the same family or relatives (up to the third degree); b. When the same arose out of partition among co-heirs and co-owners; c. When the area of the property is less than one hundred (100) square meter; d. When the sale/mortgage or other encumbrance was due to an immediate medical emergency which requires medical expenses or to a need to defray funeral expenses of the immediate members of the families and extra-ordinary expenses in case of fire, flood and other natural calamities. 5. Where on-completion of the development of a portion of the subdivision is beyond the control of the developer such as (deterioration of peace and order, occurrence occurs majeure, or the area has been established to be illegally occupied; shortage or materials, extra ordinary devaluation of the currency; CTHaSD 6. Lack of foreknowledge in the establishment of any land use/development project, and/or ignorance of the law and regulations on locational clearance/subdivision regulations provided that both of the following circumstances are also present: a. Either project location is in a remote area, or responsible officials failed to disseminate information concerning pertinent requirements; or require the same. b. Existence of analogous facts/information that may warrant exemption from fine. 7. Where the association, or its board of directors, or authorized officers, has secured the association's registration certificate; filed its articles of incorporations, constitutions and by laws, or any amendment/s thereto, updated information sheet or board resolutions and/or minutes of meetings; and, reported its regular election/s as well as special or general assembly meetings that are required under the by-laws of the association, the law, or regulations of the Housing and Land Use Regulatory Board (HLURB) to the concerned Regional Office of the HLURB, provided that: a. Said registration certificate, articles of incorporation, by laws, or amendments thereto, etc., were filed prior to the formal operations of the activities/business of the association, or the discovery of its violation by the Regional Office; b. The association before being cited for violation, has in fact and in truth previously applied for its regulation, submitted its complete records, etc.; c. There is/are pending case/s or action/s before HLURB Arbiters and/or the Board of Commissioners the subject matter of which are identical and directly relevant to those cited in the violations, in proper remedial measures have been established for the protection and preservation of the rights of the members during the pendency of such action; 8. Where the association was previously registered with, or has complied with the rules and regulations of registration of the Home Guaranty Corporation (HGC), Securities and Exchange Commission (SEC), the Presidential Commission on Urban Poor (PCUP), the Cooperative Development Authority (CDA), or any other analogous government agency directly or indirectly tasked to register homeowners association, provided, their corporate records are subsequently transmitted and duly registered with HLURB; 9. Where the association has submitted in advance substantial relevant documents for its registration or compliance with its reportorial requirements, etc., but has yet to secure without bad faith or misrepresentation on its part, other requirements being held or withheld by any judicial, administrative, local, or legislative agencies of the government, any contracting party; TacSAE 10. Where registration, submission of reportorial requirement, and other compliance with the orders with the HLURB is beyond the control of the association such as when there exists deteriorating peace and order in their locality, occurrence of force majored, or the area has been established to be illegally occupied; shortage of materials, or extra ordinary devaluation of the currency. E. Mitigating Circumstances Justifying the Imposition of Minimum Range of Fines The following mitigating circumstances shall warrant the Imposition of the Minimum Level of Fine: 1. Where the violation has minimal adverse impact in the adjoining areas or projects or on the rights of affected parties, if any; 2. When the failure to do a require act was due to unforeseen or unavoidable circumstances not totally beyond the control of and brought by the violator; 3. When the violation although not conforming does not pose any present danger to public health, safety, convenience and peace and order; 4. When the violation can be easily rectified, i.e. , the law/regulation/condition can still be complied with; 5. Where there was negligence on the part of the violator in failing to immediately comply with the requirements of the law but no adverse consequences have been noted; 6. When the violation has minimal adverse impact on the great number of the members of the association as well as facilities of the subdivision, the financing institutions or originators which assist the association in the acquisition and development of the occupied lands of the members, and the whole community where the association is situated. F. Aggravating Circumstances Warranting Imposition of Maximum Range of Fines 1. Where the status/standing/experience and other qualifications of the violator is such that he may be presumed to be already aware of the pertinent requirements of the law and regulations; 2. When the violator has a history of similar offenses or violation over several occasions; 3. Where no remedial/corrective measures are made despite due notices, or even if measures are undertaken, the same are still not adequate; 4. When owner/developer fails to complete the development of the project without just cause or despite the grant of extension; 5. Where the association, through its directors or officers, fails to comply with the requirements of registration and other acts that it is instructed to observe, without just cause or despite the grant of extension, to fulfill the order; 6. Where the violation has been established to be deliberately committed completely without any or reasonable cause; SDHacT 7. When the project/transaction is subject of actual complaints and found or established to be valid after proper investigation. G. Grounds for Reconsideration of Penalties/Fines A motion for reconsideration of an Order Imposing Penalties/Fines may be filed on any of the following grounds: 1. The penalty or fine imposed is not in accordance with nor authorized by law or existing regulations; 2. The fine imposed is excessive, unreasonable, oppressive or arbitrary; 3. The findings of facts do not conform to the truth or do not provide sufficient basis for imposition of fine. ARTICLE 4P Permit Fees on Plumbing SECTION 4P.01. Imposition of Fees . Every person who has any plumbing or drainage work done including removal or transfer of any existing fixtures, addition of any fixture, or extension or alteration of the plumbing system shall pay the following permit fees for the installation of one of the following: Water closet PhP6.00 Floor drain 2.00 Sink PhP2.00 Lavatory 8.00 Showerhead 1.50 Faucet 1.50 Slop sink 6.00 Urinal 3.00 Bath Tub 6.00 Grease trap 6.00 Garage trap 6.00 Bidet 3.00 Filter 3.00 Dental Caspider 3.00 Gas Heater 3.00 Hot Waterboiler 1.50 Water Meter 1.50 SECTION 4P.02. Time of Payment . The plumbing permit shall be paid to the City Treasurer upon application for the plumbing permit. No work shall be performed until such application shall have been approved and such a permit to proceed with the work shall have been issued to the applicant thereof. All inspection of plumbing or house drainage performed shall be made in the presence of the plumber in charge of the work. However, when the work is ready for inspection and the owner is unable to locate the plumber, inspection may be made at the discretion of the Mayor or his authorized representative, upon request by the owner or his agent. ARTICLE 4Q Permit Fee for Temporary Use of Roads, Streets, Sidewalk, Alleys, Patios, Plazas and Playgrounds SECTION 4Q.01. Imposition of Fee . Any person who shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in the City in connection with construction works, and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule: 1. For construction shops, business or shows PhP20.00/sq.m. per week or a fraction thereof 2. For drying any articles or goods 20.00/sq.m. per day 3. For wakes and other charitable, EXEMPTED religious and educational purposes For wake and other charitable, religious and educational purposes, use and/or occupancy are exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. SECTION 4Q.02. Time of Payment . The fee shall be paid to the City Treasurer upon application of the permit with the City Mayor. SECTION 4Q.03. 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 City Engineer shall report to the City Treasurer the area occupied for purposes of collecting the fee. ACETID ARTICLE 4R Permit Fee for the Conduct of Group Activities SECTION 4R.01. Imposition of Fee . Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of the City shall obtain a Mayor's permit therefore for every occasion of not more than twenty four (24) hours and pay the City Treasurer the corresponding fee in the following schedule: 1. Conferences meeting, rallies and demonstrations: PhP200.00 Outdoor in parks, plazas, roads/streets 2. Dances: a. benefit dance with ordinary sound and light system 200.00 (non-fiesta days) with stereo-quadrosonic sound and disco light (non-fiesta) b. Coronation and Ball: Barangay 50.00 Poblacion 100.00 c. Benefit Dancing during Fiestas: c.1. Barangays: c.1.1 With ordinary sound and light system 150.00 c.1.2 With stereo-quadrosonic sound and disco light 200.00 c.2 Poblacion: c.2.1 With ordinary sound and light system 150.00 c.2.2 With stereo-quadrosonic sound and disco light 250.00 3. Stage Presentations: a. Stage shows and vaudeville 100.00 b. Drama 100.00 c. Cultural and fashion shows 100.00 4. Other Activities: a. Beauty popularity contest 100.00 b. Horses and other animal fight 150.00 c. Races 150.00 SECTION 4R.02. Time of Payment . The fee imposed in this article shall be paid to the City Treasurer upon filing of application for permit with the City Mayor. SECTION 4R.03. 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 4R.04. Administrative Provision . A copy of every permit issued by the City Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) for the city who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE 4S Permit Fee on Occupational/Calling Not Requiring Government Examination SECTION 4S.01. Imposition of Tax . There is hereby imposed an annual fee for the issuance of Mayor's permit at the rate of Fifty Pesos (PhP50.00) to every person engaged in the practice of occupation or calling not requiring government examination. SECTION 4S.02. Time of Payment . The permit fee on occupation or calling not requiring government examination shall be payable annually, on or before the thirty first (31st) day of January of each year to the City Treasurer. Any person who shall practice his occupation or calling after the month of January must, however, pay the full tax before engaging therein. SECTION 4S.03. Surcharge of Late Payment . Failure to pay the fee 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. SDHCac CHAPTER V Service Fees ARTICLE 5A Secretary's Fees SECTION 5A.01. 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 the City Government of San Pablo City. 1. For every 100 words or fractions Type written (not including the certificate and notation) PhP50.00 2. Where the copy to be furnished is printed in whole or in 50.00 part, for each page (double this fee if there are two pages in a sheet) 3. For each certificate of correctness (with seal of Office) 50.00 written on the copy attached thereto 4. For certifying the official act of the Municipal judge or 50.00 other judiciary certificate with seal 5. For certified copies of papers, records decrees, judgment 50.00 or entry of which any person is entitled to demand and receive a copy in connection with judicial proceeding 6. Xerox or any other copy produced by copying machine 50.00 per page SECTION 5A.02. Exemption . The fee 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 cases, charges shall be in accordance with the above-mentioned schedule. SECTION 5A.03. Time and Manner of Payment. The fees shall be paid to the City Treasurer at the time the request, written or otherwise, for the issuance of a copy of any record or document is made. ARTICLE 5B Civil Registry Fee SECTION 5B.01. Imposition of Fees . There shall be collected for services rendered by the City Civil Registrar of San Pablo the following fees: (A) Marriage fees: 1. Application for marriage license: a. For application where applicants are residents of the City per applicant PhP100.00 b. For application where one of the applicants is non-resident PhP150.00 c. For application where one of the applicants is a foreigner 200.00 2. Marriage license fee 200.00 3. Marriage Solemnization fee 200.00 4. Family Planning Counseling fee 100.00 5. Marriage Application Form 20.00 (B) For registration of documents and certified copies of documents on file in the Office of the Local Civil Registrar: 1. Legitimization PhP100.00 2. Adoption 150.00 3. Annulment of marriage 200.00 4. Naturalization 200.00 5. By Judicial Authority under R.A. No. 9048 3,000.00 6. Change of Name: a. Correction of clerical error 1,000.00 b. Change of First Name 3,000.00 7. Service Charge for Migrant Petitioners: a. Correction of clerical error 500.00 b. Change of First Name 1,000.00 8. Other legal documentation for record purpose 50.00 9. Sworn Statement Fee 50.00 10. Endorsement Fee 50.00 (C) For certified copies of any document in the registrar for each one hundred (100) words 50.00 (D) Burial Fee: 1. Burial permit fee 50.00 2. Fee for exhumation of cadaver 500.00 3. Fee for removal of cadaver for transfer to other niche mausoleum or other burial grounds within the city 500.00 4. Fee for transfer of cadaver from foreign countries for interment within this city 200.00 5. Entrance Fee 30.00 (E) Birth Certificate Form 20.00 (F) Death Certificate Form 20.00 (G) Other Fees: 1. Sworn Statement Fee 50.00 (Persons belonging to indigent families are EXEMPTED from payment of this fee also in accordance with Article D. Notarial Fees hereof) 2. Batch Request Entry System (BREQS) application fee 100.00 SECTION 5B.02. Time of Payment . The fee shall be paid to the City Treasurer before registration or issuance of the permit, license or documents. SECTION 5B.03. Administrative Provisions . Marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning. SECTION 5B.04. Exemption . The above fees shall not be collected in the following cases: SETAcC 1. Issuance of certified copies of documents for official use at the request of a component court or other government agencies. 2. Issuance of birth certificate of children reaching school age when such certificates are required for admission to the primary grades in a public school. 3. Burial permit of a pauper, per recommendation of the City Health Officer and the Mayor. SECTION 5B.05. Declaration of Births, Deaths and Marriages . It shall be registered and recorded in accordance with the Civil Registry Law, otherwise known as Act No. 3753 and delay of such declaration shall be counted after the lapse of the following period: Live Births 30 days Deaths 48 hours Fetal Deaths 48 hours Marriage 15 days SECTION 5B.06. No fees shall be collected for registration of births, and deaths provided the same are reported in accordance with the reglementary period as provided in the next preceding section. SECTION 5B.07. It shall be the duty of the City Treasurer to receive and collect administrative fines as provided for in this Ordinance. SECTION 5B.08. Persons charged with the duty of reporting to the Local Civil Registrar, facts of births, deaths and marriage in accordance with the Civil Registry law, otherwise known as Act No. 3753, who fail to perform their duties shall be reported with the Local Civil Registrar, this city, to the Fiscal of the province for proper action and prosecution for violation of the Civil Registry Law. The following persons are charged with the duty of reporting the facts of births, deaths and marriages, etc. For Birth: in the following order: Rule 12 Admin. Order No. 3, dated November 04, 1942 of the Civil Registrar General 1. Physician in attendance of birth. 2. Midwife (Nurse) in attendance of birth. 3. Either parents of the newborn child. For Death: in the following order: Rule 25 Admin. Order No. 3 dated November 4, 1942 of the Civil Registrar General 1. Physician who attended the deceased 2. Member of the family of the deceased 3. Mayor 4. Secretary 5. Council or Sangguniang Bayan Member For Marriages: 1. All persons authorized to solemnize marriage in accordance with law. SECTION 5B.09. Penalty . Any person violating the provisions of this Article shall be punished by a fine of not less than Fifty Pesos (PhP50.00) or more than One Hundred Pesos (PhP100.00) and/or imprisonment of not less than ten (10) days or more than twenty (20) days or both at the discretion of the court. ITCcAD ARTICLE 5C Police Clearance Fee SECTION 5C.01. Imposition of fees . There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of the City of San Pablo, the following fees: 1. For domestic employment, scholarship, study grant PhP50.00 2. For change of name 150.00 3. For application for Filipino citizenship 1,000.00 4. For passport 100.00 5. For visa application 150.00 6. For firearms permit application 300.00 7. For other purposes not specified above 50.00 8. Mayor's and Police clearance to transfer or ship-out the following: a. Large cattle per head 20.00 b. Hogs or pigs per head 10.00 c. Goats, sheep, dogs and other animals/head 5.00 d. Fowls: 1) First 20 heads 5.00 2) from 21 to 50 heads 10.00 3) from 51 or more 20.00 4) Gamecocks or fighting cock/head 10.00 e. Rice, Corn, Palay and other cereal/sack 1.00 f. Logs and lumber per truckload 200.00 g. Sand gravel, field stones, rocks and other road materials per 50.00 truck load h. Mineral ores, coal dolomites or limestone per truckload 50.00 i. Organic fertilizer per sack 40 kilos 1.00 The applicant for clearance to ship-out goods or products out of the City shall be required to present a clearance from the Barangay Chairman or his representatives of the Barangay where the goods or products come from before the clearance applied shall be issued. SECTION 5C.02. Time of Payment . The service fee provided under the Article shall be paid to the City Treasurer upon application for police clearance by the person applying for said clearance. ARTICLE 5D Notarial Fees SECTION 5D.01. Imposition of Fee . There shall be collected the following fees from every person requesting for notarial services from the Office of the City Legal Officer, this city, to wit: 1. Affidavits (Simple): PhP50.00 i. Affidavit of Loss ii. Affidavit of Discrepancy iii. Affidavit of Guardianship iv. Affidavit of two disinterested person v. Other simple sworn statements Indigent families and government employees with Salary Grade 10 and below shall be exempted from payment of fees under this section. 2. Other Affidavits and Certifications PhP50.00 Fees for this section shall apply only to low income families, and government employees, while indigent families shall be exempted. 3. Special Power of Attorney PhP100.00 Fees for this section shall apply only to low income families, and government employees, while indigent families shall be exempted. 4. Notarization of Business Application Forms i. P100,000.00 and below PhP50.00 ii. P100,001.00 to P500,000.00 100.00 iii. P500,001.00 to P1,000,000.00 200.00 iv. P1,000,001.00 and above 500.00 Thirty percent of the collected fees under this Section par. (iv) shall be deposited to a Trust Fund for purposes of the purchase of notarial books, application for notarial commission and other related expenses to notarization. SECTION 5D.02. Time of Payment . The notarial fee provided under this Article shall be paid to the City Treasurer upon application for notarial service from the Office of the City Legal Officer, this city. Notarial fees shall be in accordance to those prescribed by the Integrated Bar of the Philippines (IBP) except for specified person/s, group/s of persons specified in this Article. Senior Citizens and Person with Disability shall be entitled to discounts according to existing laws. aHECST ARTICLE 5E Zoning Certification Fee SECTION 5E.01. Imposition of Fees for Zoning Fee for New Business Establishments . There shall be imposed a one-time zoning fee for new business establishments in accordance with the following scheme: Capital Investment Zoning Certification Fee 1. PhP10,001.00 and above PhP200.00 2. 5,001.00 to 10,000.00 100.00 3. 5,000.00 and below EXEMPTED SECTION 5E.02. Time of Payment . The Zoning Certification Fee shall be paid to the City Treasurer upon processing of permit of a new business establishment. ARTICLE 5F Certification Related to Real Property Ownership SECTION 5F.01. Imposition of Fees for Certification Related to Real Property Ownership and Other Documents . There shall be imposed the following fees, in relation to tax declaration and other real property documents: 1. Certified true copy of Tax Declaration (TD) PhP50.00/TD 2. Certificate of Property Holdings 50.00/TD 3. Certificate of Non-ownership 50.00/person 4. Certification of other documents 50.00/page 5. Transfer Fee of Tax Declaration 50.00/TD 6. Annotation and/or cancellation of mortgages or encumbrances 1% of the amount of mortgage or encumbrance SECTION 5F.02. Time of Payment . The fees provided under this Article shall be paid to the City Treasurer upon application for certificates related to real property ownership from the Office of the City Assessor, this city. ARTICLE 5G City Environmental Clearance and/or Inspection Fee SECTION 5G.01. Imposition of Fee . There shall be collected from the owner of business establishments an Environmental Clearance and/or Inspection Fee amounting to TWO HUNDRED PESOS (PhP200.00) per establishment which falls under the following classification: 1. Manufacturers a. Industrial b. Food Stuff c. Feedmills d. Any related activity 2. Farms a. Livestock b. Piggery c. Poultry d. Hatchery e. Any related activity 3. Subdivisions/Real Estates 4. Hotels/Resorts/Inns 5. Schools 6. Restaurants/Fastfood Chains/Caf 7. Supermarket/Grocery Stores 8. Drugstore/Pharmacy 9. Bakery/Bakeshops 10. Petshops 11. Junkshop 12. Carwash 13. Hospitals 14. Auto-Mechanic Repair Shops 15. Machine Shop/Metal Works 16. Gasoline Stations 17. Funeral Parlor 18. Water Refilling Stations 19. Plant Nursery 20. Such other business establishments covered by environmental laws and ordinances SECTION 5G.02. Time of Payment . The service fee provided under the Article shall be paid to the City Treasurer upon application by the person applying for said clearance. EHACcT ARTICLE 5H Service Charges for Solid Waste Management (Garbage Collection) SECTION 5H.01. Imposition of Fees (as amended by Section 6 of Ord. No. 2013-57 dated June 11, 2013) . There shall be a collection of annual solid waste management service fee from every real property/residential/commercial establishments as follows: A. Commercial and Industrial Establishments shall be charged the following annual fees based on the annual gross sales they declare, to wit: Commercial/Industrial Establishments Garbage Feed Gross Sales Range Garbage Fee Categories Factor* (Php) Range (Php) 1) Manufacturer A 0.00142 700,000 - 4,225,353 1,000 - 6,000 B 30,000,000 and above 12,000 2) Wholesale/ 0.00036 1,000,000 - 16,666,666 360 - 6,000 Retail Trade 3) Service 0.00072 500,000 - 8,333,333 360 - 6,000 4) Private Offices 0.0005 1,000,000 - 6,000,000 500 - 3,000 5) Hospitals, 0.0015 1,000,000 - 4,000,000 3,000 - 6,000 Funeral Parlors The garbage fee factor shall be multiplied with the declared gross sales to come up with the specific garbage fee to be collected. B. If the gross sales of a commercial/industrial establishment enumerated in par (A) hereof falls below the minimum gross sales indicated therein, then it shall be charged the minimum or maximum garbage fee, respectively, under the category it belongs to. C. Other establishments with gross sales of not more than Fifty Thousand Pesos (PhP50,000.00) such as, but not limited to, sari-sari store shall pay the amount of Fifty Pesos (PhP50.00) for the annual garbage fee. D. The amount of Three Hundred Sixty Five Pesos (PhP365.00 equivalent to PhP1.00/day) shall be charged to every residential unit located within urban barangays specified as follows: a. I-A q. IV-B b. I-B r. IV-C c. I-C s. V-A d. II-A t. V-B e. II-B u. V-C f. II-C v. V-D g. II-D w. VI-A h. II-E (San Anton) x. VI-B i. II-F y. VI-C (Bagong Pook) j. III-A z. VI-D k. III-B aa. VI-E l. III-C bb. VII-A m. III-D cc. VII-B n. III-E dd. VII-C o. III-F ee. VII-D p. IV-A ff. VII-E SECTION 5H.02. Imposition of Solid Waste Management Seminar Fee. There shall be collected an amount of EIGHTY PESOS (PhP80.00) for the certificate of completion after attending a two-hour seminar to be conducted by the City Solid Waste Management Office to all owner/operator of business/commercial/agricultural/industrial establishments in accordance with Ord. No. 2006-27. SECTION 5H.03. Time of Payment Surcharge for Late Payment. The fee imposed in Sec. 5H.01 shall be paid in advance on or before the 10th day of every month to the City Treasurer or his duly authorized representative who shall issue a receipt as evidence of payment of this fee. If the fee is not paid within the prescribed period, a surcharge of twenty percent (20%) of the unpaid amount shall be collected. The fee imposed in Sec. 5H.02 shall be paid upon completion of the required seminar. EacHCD SECTION 5H.04. Administrative Provisions . (a) The owner or operator of any business establishment shall provide within his premises a garbage can or a receptacle, which shall be placed in front of the establishment before the time of garbage collection. (b) The City Solid Waste Management Officer shall issue the necessary rules and regulations for garbage collection and shall inspect once a month the business establishments to find whether garbage is property disposed of within the premises. SECTION 5H.05. Imposition of Solid Waste Management Fee for Stickers to be Used on Garbage Bins Inside Public Utility Vehicles (PUVs) . There shall be collected an amount of FIFTY PESOS (PhP50.00) as payment for the sticker to be issued by the City Solid Waste Management Officer to be used on garbage bins required for every unit of a Public Utility Vehicle in accordance with paragraphs 17 and 18 under Article XI of Ordinance No. 2003-15 otherwise known as " An Ordinance Approving and Adopting the Ordinance on Solid Waste Management in the City of San Pablo ". SECTION 5H.06. Time of Payment . The fee imposed in Section 5H.05 shall be collected by the City Treasurer upon renewal of tin plates for tricycle units done every two (2) years and as provided by existing laws and other ordinances for other Public Utility Vehicles. ARTICLE 5I Tipping Fee SECTION 5I.01. Definitions . when used in this Article: "San Pablo City Sanitary Landfill" or (SPCSL) disposal facility; "Solid Waste" also called garbage, trash, rubbish or junk; "Tipping Fee" Tax imposed for the dumping of garbage in the sanitary landfill for the purpose of maintenance and operation of the same. SECTION 5I.02. Jurisdiction of this Article and Grant of Authority to the Chief Executive . The Article shall include all legal dumping to be made in the San Pablo City Sanitary Landfill by any person, juridical or natural, except those residing and doing legitimate business within the City of San Pablo with a limitation of three (3) tons a month and exceeding will be charged. Likewise, this Article authorizes the City Mayor to enter into a contract or agreement with any person, natural or juridical, for the dumping of garbage in the city's sanitary landfill subject to the conditions and limitations set forth by existing laws and ordinances of the city. (as amended by Section 7 of Ord. No. 2013-57 dated June 11, 2013) . This Article shall include all legal dumping to be made in the San Pablo City Sanitary Landfill by any person, juridical or natural, except those residing or doing legitimate business within the City of San Pablo. Likewise, this Article authorizes the City Mayor to enter into contract or agreement with any person, natural or juridical, for the dumping of garbage in the city's sanitary landfill subject to the conditions and limitations set forth by existing laws and ordinances of the city. SECTION 5I.03. Imposition of Fees . There shall be imposed tipping fees in accordance with Ordinance No. 2010-02, as follows: 1. The San Pablo City Government, through the Office of the City Treasurer and the City Solid Waste Management Office, is hereby mandated to collect the maximum amount of TWO THOUSAND PESOS (PhP2,000.00) per CUBIC METER or FIVE THOUSAND PESOS (PhP5,000.00) per TON of solid waste material as "TIPPING FEE", to any person who is granted by a prior authority and/or allowed by the Sangguniang Panlungsod to dump in the San Pablo City Sanitary Landfill (SPCSL); 2. The City Treasurer's Office (CTO) and the City Solid Waste Management Office (CSWMO) are likewise hereby authorized to collect such other fees not exceeding to Two Hundred Pesos (PhP200.00) necessary and incidental to the regulations of the waste disposal to the San Pablo City Sanitary Landfill (SPCSL). SECTION 5I.04. Administrative Provision . The payment of fees mentioned in this section shall be in addition to any service charge or regulatory fees which may be imposed under existing ordinances. All the fees to be collected and mentioned in this Article shall be assigned to Trust Fund to be used solely for the maintenance and operation of the San Pablo City Sanitary Landfill. cIECaS ARTICLE 5J Sanitary Inspection Fee SECTION 5J.01. Imposition of Fee . There shall be collected the following annual fees from each business establishment in this city 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: 1. For house, accessoria, factory building for rent PhP150.00 2. For each business, industrial, or agricultural establishment 300.00 3. With an area of 25 sq.m. or more but less than 50 sq.m. 50.00 4. With an area of 50 sq.m. or more but less than 100 sq.m. 75.00 5. With an area of 100 sq.m. or more but less than 200 sq.m. 100.00 6. With an area of 200 sq.m. or more but less than 500 sq.m. 150.00 7. With an area of 500 sq.m. or more but less than 1000 sq.m. 200.00 8. With an area of 1,000 sq.m. or more 250.00 SECTION 5J.02. Time of Payment . The fees imposed in this Article shall be paid to the City Treasurer upon filing of the application for the sanitary inspection certificate with the City Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 5J.03. Administrative Provisions . (a) The City 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 City Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. ARTICLE 5K Service Fees for Health Examination and Issuance of Medical Certificate SECTION 5K.01. Imposition of Fee . There will be collected a fee of Fifty Pesos (PhP50.00) from any person who is given a physical examination by the City Health Officer or his duly authorized representative, as required by existing ordinances. A fee of Five Pesos (P5.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the City Health Officer. SECTION 5K.02. Time of Payment . The fee shall be paid to the City Treasurer before the physical examination is made and the medical certificate is issued. SECTION 5K.03. 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, to wit: 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools, dance halls and nightclubs include dance instructors, guest relations' officers, hostess, cooks, bartenders, waitresses, etc. SAHITC 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. 5. Massage clinics and sauna bath establishments include masseurs, massage clinic/sauna bath attendants, etc. 6. Hotel, motels 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 City 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 5K.04. Penalty . A fine of One Thousand Pesos (PhP1,000.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. ARTICLE 5L Photocopying Fee(inserted per Section 8 of Ord. No. 2013-57 dated June 11, 2013) SECTION 5L.01. Imposition of Fee . There shall be collected an amount of Two Pesos (PhP2.00) for every piece of document/paper photocopied by the photocopier owned by the City Government of San Pablo. SECTION 5L.02. Time of Payment . This fee shall be paid to the Office of the City Treasurer. SECTION 5L.03. Exemption . Government offices requesting machine copy of their documents for official use shall be exempted from payment of fees hereof. ARTICLE 5M Rental Fee for Use of Government Facilities and Properties (inserted per Section 8 of Ord. No. 2013-57 dated June 11, 2013) SECTION 5L.01. Imposition of Fee . There shall be collected the following amounts for the rent/use of government facilities and properties, to wit: Government Facility/Property Fee a) Use of the Pamana Hall, City Plaza, PhP300.00 per day Market Plaza and One Stop Shop Hall, inclusive of its electric consumption. b) Occupancy of City Government Facility PhP100.00 per client or Office Space or agency Official receipts shall be issued for every transaction by the designated City Treasurer's Collector. c) Use of government electrical facilities by Rate shall be based on the any person or entity for their business City Engineering standard or private use computation. SECTION 5L.02. Time of Payment . The fee shall be paid to the Office of the City Treasurer. TAcSaC SECTION 5L.03. Exemption . Government agencies shall, upon approval of the City Mayor, be exempted from payment of fees hereof." CHAPTER VI City Charges ARTICLE 6A Market Fees SECTION 6A.01. The San Pablo City Shopping Mall and Public Market . The new market structure is known as the San Pablo City Shopping Mall and Public Market, SPCSMPM for short which comprise the following buildings: a. The Main Mall building (Phase I), is a four-storey structure with the basement as the parking space, the first floor as Public Market, the second floor and third floor as the Shopping Mall and the fourth floor as a Multipurpose Hall. b. The SPCSMPM Phase II, a two-storey structure besides the Main Mall building with entrance at Regidor Street and P. Paterno Street shall be a part of Public Market. c. The two-storey Wet Market building, facing the P. Paterno Street housing the fish section, poultry and vegetable sections. SECTION 6A.02. Market Premises . It shall include not only the present site of SPCSMPM but also the vicinity around it where business and commercial transactions are being conducted or any open space actually occupied by ambulant and transient vendors especially during market days. SECTION 6A.03. Market Section . For purposes of this Article, the Public Market of San Pablo City shall be divided as follows: A. Wet Section 1. Fish Section 2. Meat Section 3. Vegetables and Fruits Section 4. Livestock Section B. Dry Section 1. Dry Goods Section 2. Grocery and Sari-Sari Store Section 3. Rice Section 4. Dried Fish Section 5. Poultry and Agricultural Supplies Section 6. Pharmaceutical Section 7. Eatery and Cooked Food Section SECTION 6A.04. Market Entrance Fees . A market entrance fee shall be collected from transient vendors on the following: Rate of fee per day a. Root Crops 1. Carrots PhP10.00/plastic bag of 20 kilos 2. Gabi 10.00/sack 3. Potatoes 10.00/sack 4. Radish 10.00/red bag of 20 kilos 5. Singkamas 150.00/jeep load/topload 200.00/truck 6. Ubi 10.00/sack 7. Camote 10.00/sack 8. All other kinds of root crops 10.00/sack b. Fruits 1. Apples 15.00/box 2. Bananas 10.00/wooden crate 3. Chicos 10.00/kaing (small); 15.00/kaing (big) 4. Citrus and oranges, native 15.00/kaing (big); 150.00/jeep load 5. Durian 5.00/piece 6. Grapes 15.00/box 7. Guavas 10.00/plastic bag of 20 kilos 8. Jackfruit PhP5.00/piece; 10.00/sack 9. Marang 5.00/piece 10. Mangoes 10.00/kaing (small); 15.00 (big) 11. Papaya 4.00/piece; 15.00/sack 12. Pineapple 15.00/sack; 150.00/jeep load/topload 13. Pakwan 150.00/jeep load; 200.00/truck load 14. Siniguelas 15.00/sack 15. Sunkist 15.00/box 16. Watermelon 150.00/jeep load 17. All other kinds of fruits 15.00/sack 18. Lanzones 15.00/kaing or box 19. Rambutan 15.00/sack or box c. Vegetables c.1. Leafy vegetables 1. Cabbage 10.00/plastic bag of 20 kilos 2. Chinese pechay 10.00/plastic bag of 20 kilos 3. Native pechay 10.00/big bundle 4. All other kinds of leafy vegetables 10.00/plastic bag of 20 kilos c.2. Fruit vegetables 1. Ampalaya 10.00/plastic bag of 20 kilos 2. Bantiyong 10.00/plastic bag of 20 kilos 3. Eggplant 10.00/plastic bag of 20 kilos 4. Pipino 10.00/plastic bag of 20 kilos 5. Sayote 10.00/plastic bag of 20 kilos 6. Squash/kalabasa 15.00/sack; 150.00/jeep load 7. Upo 10.00/plastic bag; 150.00/jeep load 8. All kinds of fruit vegetables 15.00/sack d. Spices 1. Chinese spices 10.00/plastic bag of 20 kilos 2. Garlic 15.00/red bag of 30 kilos 3. Onions i. Bulb 15.00/red bag of 30 kilos ii. Leaf 10.00/plastic bag of 20 kilos e. Peppers 1. Atsal 10.00/plastic bag of 20 kilos 2. Punget, quilicot 10.00/plastic bag of 20 kilos f. Tomatoes 10.00/kaing or box g. All other kinds of spices 10.00/sack h. Cereals and grains 1. Cacao 10.00/sack 2. Coffee beans 10.00/sack 3. Corns: i. Grains 10.00/sack ii. Grits 10.00/sack iii. Young ears (tila ubas) 10.00/sack 4. Mongos 20.00/sack 5. Palay Php20.00/sack 6. Peanuts i. Peeled 20.00/sack ii. Unpeeled 15.00/sack 7. Polard 10.00/sack 8. Poultry and animal feeds 10.00/sack 9. Prawn and oyster fish pond feed 10.00/sack 10. Rice 10.00/sack 11. Rice and corn brand 5.00/sack 12. Sorghum 5.00/sack 13. Castor Beans 10.00/sack 14. Other kinds of beans 15.00/sack i. Other Agricultural products 1. Coconut 15.00/sack 2. Copra 10.00/sack 3. Cassava Chips 10.00/sack 4. Salt 10.00/bag 5. Flour 10.00/bag 6. Starch 10.00/bag 7. Sugar: i. Mascovado 15.00/bag ii. Refined sugar 20.00/bag 8. sugar cane 10.00/bundle 9. native cheese, milk 10.00/box j. Eggs 1. Fresh Eggs 3.00/tray 2. Salted Eggs 5.00/tray 3. Quail Eggs 10.00/100 pieces k. Tokwa, Tahure, Tausi and other similar products 20.00/5 gallon can l. Livestock 1. Large cattle 20.00/head 2. Hogs or pigs 15.00/head 3. Goats, piglets and other livestock 15.00/head 4. Chicken 2.00/head m. Forest products 1. Charcoal 18.00/sack 2. Firewood 5.00/bundle 3. Honey (ordinary bottle) 5.00/bottle 4. Nipa Shingles 5.00/piece 5. Nito 4.00/piece 6. Rattan string 2.00/bundle 7. Rattan poles 5.00/piece 8. Risen, kaong & other forest product 5.00/kilo n. Industrial products: Bamboo crafts, woodcrafts, shellcrafts, metalcrafts, basket, hats, mats, plastic products, abaca products, nylon products, toys & other industrial products 2% of assessed market value o. Coconut Oil 2.00/gallon p. Wet goods: meat Carabeef, cattle beef, pork, venison, fowls and Chicken meat PhP1.00/kilo q. All kinds of processed meat 1.00/kilo r. Marine and sea products 1. Fresh Fish 1.00/kilo 2. Shell Fish and similar marine products 0.50/kilo 3. Lobster, shrimp & similar marine products 1.00/kilo 4. Dried and/or Salted or Smoked Fish 1.00/kilo 5. Bagoong, alamang and other salted sea 20.00/5 gallon can food product Provided, furthermore, that, if not in contrary or violation to any existing laws, decrees or executive orders, there shall be fees to be collected from persons, proprietors, dealers, distributors, producers, manufacturers or other entities for the sale and/or delivery or distribution of merchandise, in any form of conveyances, at the market premises or in any other place within the territorial jurisdiction of the Local Government of San Pablo City. For products or goods not defined in this section, the amount of "Merchandise Entrance Fees" to be imposed shall be determined based on the form of conveyance used and quantity of load. LexLib 1. One tricycle load PhP30.00 2. One standard trailer load 50.00 3. One jeep/pick-up/van load 150.00 4. One 6-wheeler truck load 300.00 5. One 10-wheeler truck load 500.00 SECTION 6A.05. Daily Market Fees. (inserted per Section 9 of Ord. No. 2013-57 dated June 11, 2013) a) Ambulant vendors occupying the steel stalls at the service road of the Public Market shall be charged an amount of Ten Pesos (PhP10.00) daily market fee and Ten Pesos (PhP10.00) for the daily rental for the use of steel stalls provided by the city government. Ambulant vendors occupying vacant spaces in the market and its vicinity, including the fruit vendors in front of the mall, shall pay an amount of ten pesos (PhP10.00) per square meter of area occupied per day. b) Sales booth vendors occupying the aisles at the second floor of the San Pablo City Shopping Mall and Public Market (SPCSMPM) for commercial purposes shall be charged an amount of Two Hundred Fifty Pesos (PhP250.00) per square meters per day. c) Administrative Provisions : 1. All vendors, temporary or permanent, must secure Mayor's Permit before they can transact any business at (SPCSMPM). 2. Market fees will be collected by designated market collectors. 3. Cash tickets shall be issued corresponding to market fee of Twenty Pesos (PhP20.00) and below. 4. Official receipts shall be issued for fees more than Twenty Pesos (PhP20.00). 5. All vendors, temporary or permanent, are required to pay market fees before they could sell their goods. 6. Non-payment of the required market fee by any vendor, temporary or permanent will result to the non-continuance of their business for the day and the corresponding Mayor's Permit shall be automatically revoked. ARTICLE 6B Promotional Sale (as amended by Section 10 of Ord. No. 2013-57 dated June 11, 2013) SECTION 6B.01. Promotional Sale . Every person or entity who intends to conduct or hold promotional sale of their products within the city must fill-up the Application Form to Conduct Promotional Sales Form available at the Offices of the City Market or Business Tax, both of the City Treasurer's Office. Upon its approval, the applicant shall accomplish a duly sworn statement of personal undertaking and shall secure temporary Mayor's Permit. CIETDc SECTION 6B.02. Imposition of Fees . The rate of promotional sale fees excluding electric consumption shall be based on the location: a) SPC Shopping Mall 2nd Floor Center lobby PhP500.00 per square meter per day b) Public Market and outside premises of 200.00 per SPCSMPM square meter per day SECTION 6B.03. Administrative Provisions . a) The promotional sale rental fee shall be paid in full amount stated in the approved application before the occupancy of space and before the start of the promotion. b) Violation of any of the conditions specified in the duly subscribed and sworn application shall be subject to automatic ejectment from the space occupied and cancellation of the Mayor's Permit. ARTICLE 6C Fees and Charges on Tourism-Related Activities SECTION 6C.01. Imposition of Fees . There shall be collected the following fees for those who would like to visit the tourist spots within the city: 1. TOUR FARE: Vehicles used to ferry visitors in group who would like to see the seven lakes and other tourist spots in the city shall be charged as follows: a. Bus PhP200.00 per unit b. Van 100.00 per unit 2. ENTRANCE FEE: Visitors to the "MUSEO NG SAN PABLO" shall be charged as follows: a. Student PhP5.00 per student b. Non-student 10.00 per non-student SECTION 6C.02. Time and Manner of Payment . The tour fare shall be paid at the Office of the City Traffic Management Officer to a duly authorized personnel of the City Treasurer at the same time that the operator/driver of the bus or van shall acquire a permit to tour the city in accordance with Section 73.4 of the 2011 Comprehensive Traffic Code of the City. The entrance fee to the Museo ng San Pablo shall be paid to a duly authorized personnel of the City Treasurer upon entering the Museum. ARTICLE 6D Fishery Rentals, Fees and Charges SECTION 6D.01. Definitions . When used in this Article (a) Marginal Fisherman refers to an individual engaged in subsistence fishing which shall be limited to the sale, barter or exchange of marine products produced by himself and his immediate family, and whose annual net income from fishing does not exceed Fifty Thousand Pesos (PhP50,000.00) or the poverty line established by NEDA for the particular region or locality whichever is higher. (b) Municipal Waters include not only streams, lakes and tidal waters within this city, not being the subject of private ownership, and not comprised within national parks, public forests, timber lands, forest reserves, or fishery reserves, but also marine waters included between two (2) lines drawn perpendicular to the general coastline from points where the boundary lines of the city/municipality to the sea at low tide and a third parallel with the general coastline and fifteen (15) kilometers from it. HSCcTD (c) Vessels include every sort of boat, craft, or other artificial contrivance used as a means of transportation on water. SECTION 6D.02. Fishery Rentals, Fees and Charges . This city shall have the exclusive authority to grant the following fishery privileges within its city waters and impose rentals, fees, or charges therefrom: (a) To erect fish corrals, oyster, mussel, or other aquatic beds or bangus fry areas. (b) To gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other species and fish from city waters by nets, traps or other fishing gears. However, marginal fishermen shall be exempt from any rentals, charge or any other imposition whatsoever. SECTION 6D.03. Grant of Fishery Rights by Public Auction . Exclusive fishery privileges to erect fish, corrals, oyster mussel of aquatic beds or "bangus" fry areas and to take or catch "bangus" fry or "kawag-kawag" or fry of other species of fish for propagation shall be awarded to the highest bidder in a public auction to be conducted by a committee upon authorization of the Sangguniang Panlungsod. However, duly registered organizations and cooperatives of marginal fishermen shall have the preferential right to such fishery privileges without being required to undergo the bidding. In the absence of such organizations and cooperatives or upon failure to exercise their preferential right, other parties may participate in the said public bidding. For this purpose, there is hereby created a committee to conduct the public auction to be constituted as follows: (a) The Mayor or his duly authorized representative as Chairman; (b) Three (3) members of the Sangguniang Panlungsod to be designated by said body; and (c) The City Treasurer. The Committee shall advertise the call for sealed bids for the leasing of a zone or zones of City waters in public auction for two (2) consecutive weeks in the bulletin board of the City Hall. If no bids are received within two (2) weeks, such notice shall be posted for another two (2) weeks. If after said two (2) notices for the grant of exclusive fishery rights through public auction, there are no interested bidders, the Sangguniang Panlungsod shall grant the rights within the definite area or portion of the municipal waters to any interested individual upon payment of a license fee fixed herein. The notice on advertising the call for bids shall indicate the date and time when such bids shall be filed with the City Treasurer. An application to participate in the public bidding shall be submitted to the City Mayor in a form prescribed therefor. Upon submitting a sealed bid, a person shall accompany such bid with a deposit of at least which amount shall be deducted from the first rental by the person should the bid be awarded to him. At the time and place designated in the notice, the Committee sitting en banc shall open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed within ten (10) days after the award is made by a committee and if the successful bidder refuses to accept, or fails or neglects to execute the lease within such time, his deposit shall be forfeited to the City Government. In such a case, another bidding shall be held in the manner provided above. cSTHAC The deposits of the unsuccessful bidders shall be returned upon the execution of the lease contract by the successful bidder or before the calling of another bid. SECTION 6D.04. Duration of Lease . The grant of lease of fishery rights through public auction shall be for a period of five (5) years. SECTION 6D.05. Zonification of City Waters . The waters of this city are hereby divided and classified into zones for purposes of granting a lease or exclusive fishery rights through public auction as prescribed in Section 6D.03 as follows: Zone 1 From ____________________ to see the Zone 2 From ____________________ to ruling of LLDA Zone to be designated by City Government in consultation with FARMC. SECTION 6D.06. Imposition of Fees . There shall be collected the following license fee for the grant of exclusive fishery rights to erect fish corrals, operate fishponds or oyster, mussel or aquatic beds, or take or catch "bangus" fry or "kawag kawag" or fry of other species of fish for propagation, if there are no interested bidders in the public auction. 1. Operation of fishponds or oyster culture PhP500.00 beds, per hectare 2. Catching "bangus" fry or "kawag-kawag" less than 1,000 sq.m. 50.00 1,000 sq.m. or more but less than 2,000 sq.m. 100.00 2,000 sq.m. or more but less than 4,000 sq.m. 150.00 4,000 sq.m. or more but less than 6,000 sq.m. 200.00 6,000 sq.m. or more but less than 8,000 sq.m. 250.00 8,000 sq.m. or more 300.00 3. Fish corrals or fishpens in inland fresh waters Less than 500 sq.m. 150.00 500 sq.m. or more but less than 1,000 sq.m. 200.00 or more 200 but less than 5,000 sq.m. 300.00 5,000 sq.m. or more but less than 10,000 sq.m. 400.00 10,000 sq.m. or more 500.00 SECTION 6D.07. Privilege of Residents to Take Fish in City Waters . Any person who is not a grantee of license or privilege to engage in commercial fishing is hereby allowed to fish for domestic use, in every city water, for as long as no communal fishery therein is not yet established. Provided that, such fishing shall not take place within two hundred (200) meters from a fish corral licensed by this city; and that such fish caught under this privilege shall not be sold. Furthermore, no rental fee, charge, or any other imposition whatsoever shall be collected from marginal fishermen. SECTION 6D.08. Time and Manner of Payment . (a) The annual rental for the lease shall be paid in advance. For the initial year of the lease, the rental shall be paid at the time all the necessary documents granting the lease are executed, and the subsequent installments within the first twenty (20) days after the anniversary date of the grant of such lease. The deposit made by the successful bidder accompanying the sealed bid shall be applied against the rental due from him. The Sangguniang Panlungsod shall set aside not more than one-fifth (1/5) of the area earmarked for the gathering of fry, as may be designated by the Bureau of Fisheries, as government "bangus" fry reservation. (b) The license fee for the grant of exclusive fishery rights in the city waters for at least the corresponding current quarter shall be paid in advance. (c) The license fees for the privilege to catch fish from city waters with nets, traps, and other fishing gears and the operation of fishing vessels shall be paid upon application for a license and within the first twenty (20) days of January of every year for subsequent renewal thereof. SECTION 6D.09. Administrative Provisions . (a) A licensee of other localities shall not fish within the city waters of this city without first securing the necessary permit from the City Mayor and paying the corresponding fee to the City Treasurer. (b) No fish net without eyelet or the opening of which is at least one-fourth (1/4) inch shall be used in this city waters. AcSCaI (c) Failure to pay the rental of license fees for fishery rights for two (2) consecutive years shall cause automatic cancellation of said fishing rights. SECTION 6D.10. Applicability of Pertinent Provisions of Laws . All existing laws, rules and regulations governing city waters and city fisheries are hereby adopted as part of this Article. ARTICLE 6E Cemetery Charges SECTION 6E.01. Imposition of Fees . There shall be collected the following rental fees for a period of five (5) years for the rental of City Cemetery lots: (a) Rental fee for each burial lot PhP100.00 (b) For every additional layer thereof 50.00 SECTION 6E.02. Time of Payment . The fee shall be paid to the City Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period. The fee shall not be collected in a pauper's burial, upon recommendation of the City Mayor. SECTION 6E.03. Administrative Provisions . (a) As used in this Article, City Cemetery shall refer to the lot owned by this city located at Barangay II-F and Barangay Del Remedio. (b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters. (c) Any construction of whatever kind or nature in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the City Mayor, upon recommendation of the City Health Officer. (d) In addition to the burial permit, a certificate of death issued by the attending physician or City Health Officer or, if no medical officer is available, by the City Mayor, City Administrator, or any member of the Sangguniang Panlungsod shall be required. (e) In case a lessee intends to renew the lease after its termination, he must inform the City Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees therefore. (f) It shall be the duty of the City Treasurer to prepare and submit to the City Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The City Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. (g) The City Treasurer shall keep a register in account of the cemetery, together with such additional information as may be required by the Sangguniang Panlungsod. ARTICLE F Slaughter and Corral Fees SECTION 6F.01. Imposition of Fees. (as amended by Section 11 of Ord. No. 2013-57 dated June 11, 2013) a) Every person who has animals or fowls slaughtered in any duly licensed and accredited slaughterhouse in the city shall pay the following fees: SCEHaD Fee per head Anti-Mortem Fee cattle PhP5.00 Anti-Mortem Fee swine 2.00 Anti-Mortem Fee poultry 0.25 Post-Mortem Fee cattle 20.00 Post-Mortem Fee swine 15.00 Post-Mortem Fee poultry 0.25 b) Services for the inspection of meat from all kinds of animals coming from sources outside the City of San Pablo for the sale in public market or elsewhere in San Pablo shall be charged the amount of Two Pesos (PhP2.00) per kilo. c) Fees for Certification issued by the City Veterinarian: 1. Veterinary Health Certificate PhP50.00 2. Necropsy Report/Certificate 50.00 d) Registration Fee for Meat Butchers. Meat Butchers are required to secure Butcher's ID from the City Veterinarian and shall be charged a registration Fee in the amount of Two Hundred Pesos (PhP200.00). SECTION 6F.02. Prohibition (as amended by Section 11 of Ord. No. 2013-57 dated June 11, 2013) Animals condemned by the City Veterinarian are not allowed to be sold for consumption. SECTION 6F.03. Time of Payment . (a) Permit Fee . The fee shall be paid to the City Treasurer upon application for a permit to slaughter with the City Veterinarian. (b) Slaughter Fee . The fee shall be paid to the City Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside the public slaughterhouse. (c) Corral Fee . The fee shall be paid to the City Treasurer before the animal is kept in the city corral or any place designated as such. If the animal is kept in the corral beyond the period for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. SECTION 6F.04. Tim of Payment . (a) The slaughter of any kind of animal intended for sale shall be done only in the city slaughterhouse designated as such by the Sangguniang Panlungsod. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold. (b) Before issuing the permit for the slaughter of large cattle, the City Treasurer shall require for branded cattle, the production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee to be collected therefore. For unbranded cattle that have not yet reached the age of branding, the City Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected therefore before the slaughter permit is granted. ACcDEa (c) Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the City Veterinarian or his duly authorized representative, through the City Treasurer. The permit shall bear the date and month of issue and the stamp of the City Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appears. (d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times. ARTICLE G Charges for Parking (as amended by Section 12 of Ord. No. 2013-57 dated June 11, 2013) SECTION 6G.01. Cars and other light vehicles utilizing the basement parking areas of the San Pablo City Market and Shopping Mall shall be charged an amount of Twenty Pesos (PhP20.00) for the use of each parking space and Ten Pesos (PhP10.00) for motorcycles. Parking Tickets shall be issued to every vehicle upon entering the parking area and shall be paid to assigned collectors of the City Treasurer's Office only. SECTION 6G.02. Privileged Parking for Stall Holders . Any duly recognized stallholder in the SPCSMPM may opt to avail the fixed monthly rate of Three Hundred Pesos (PhP300) which shall be paid to the City Treasurer's Office, Market Division, on the first day of the ensuing month, provided however, that the corresponding sticker issued to him should be permanently displayed on the windshield of his vehicle. SECTION 6G.03. Administrative Provisions . 1. The parking fee is for the use of the parking space only. 2. Parking at the basement of SPCSMPM shall be open from 5 a.m. to 9 p.m. only. 3. The city government shall not be responsible for any damage or loss of the vehicle or its accessories or articles left therein. 4. Customers shall be held liable for any damage they may cause to the parking area. 5. No overnight parking shall be allowed at the parking area, otherwise, the owner of the vehicle shall be charged Three Hundred Pesos (PhP300.00) per night. 6. Vehicles left on the car park for more than twenty four hours (24 hrs.) shall be reported to the proper authorities for proper action. SECTION 6G.04. Cargo and delivery vehicles parking in the premises of business establishments/supermarkets within the city proper shall be charged a parking fee in the amount of Fifty Pesos (PhP50.00) for the first hour and an additional fee of Five Pesos (PhP5.00) for every succeeding hour. SECTION 6G.05. Exemptions . Exempted from payment of the above fees are those government vehicles being used for official business in the city. CHAPTER VII City Economic Enterprises Fees and Charges ARTICLE 7A Dalubhasaan ng Lungsod ng San Pablo (DLSP) Fees SECTION 7A.01. Imposition of School Fees . There shall be imposed the following fees for each student at the DLSP, in accordance with Ordinance No. 2011-17: EHCcIT 1. For DLSP Resident Students . Resident students of the DLSP are those students whose parents or guardians are residents and registered voters of the City, in accordance with Ordinance No. 2005-05. Starting Second Semester of Academic Year 2011-2012, the following fees shall be collected from each student: a. Tuition Fee PhP2,500.00 b. Miscellaneous Fee i. Registration Fee PhP50.00 ii. Guidance Fee 60.00 iii. Medical/Dental Fee 50.00 iv. Athletics Fee 100.00 v. Library Fee 100.00 vi. Development Fee 100.00 vii. Student Development Fee 50.00 viii. Laboratory Fee 60.00 ix. Energy/Water Fee 50.00 620.00 c. Other Fees i. Co-/Extra-curricular Fee PhP80.00 ii. Student Publication Fee 100.00 iii. Research & Exploration Fee 60.00 iv. ID Fee 50.00 v. Insurance Fee 35.00 vi. Supreme Student Government Fee 50.00 375.00 TOTAL PhP3,495.00 ========== 2. For DLSP Non-Resident Students . Non-resident students are those whose parents or guardians are residents and registered voters of other municipalities and cities, in accordance with Ordinance No. 2005-05. Starting Second Semester of Academic Year 2011-2012, the following fees shall be collected from each student: a. Tuition Fee PhP3,500.00 b. Miscellaneous Fee i. Registration Fee 50.00 ii. Guidance Fee 60.00 iii. Medical/Dental Fee 50.00 iv. Athletics Fee 100.00 v. Library Fee 100.00 vi. Development Fee 100.00 vii. Student Development Fee 50.00 viii. Laboratory Fee 60.00 ix. Energy/Water Fee 50.00 620.00 c. Other Fees i. Co-/Extra-curricular Fee 80.00 ii. Student Publication Fee 100.00 iii. Research & Exploration Fee 60.00 iv. ID Fee 50.00 v. Insurance Fee 35.00 vi. Supreme Student Government Fee 50.00 375.00 TOTAL PhP4,495.00 ========== 2) n Seasonal Fees for both DLSP Resident and Non-resident students . a. NSTP Fee (1st Year students) PhP150.00 b. Computer Fee (IT, ICT) 500.00 c. Practicum Fee (BSBA, AB, HRM, IT, Psychology and TechVoc) 150.00 d. Practicum Fee (BEED & BSED) 200.00 e. Technical Fee (TechVoc) 500.00 f. HRM Fee 500.00 SECTION 7A.02. Time and Manner of Payment . Students can choose from various modes of payment at the Finance Office of the DLSP in accordance to the school's policies on payment of fees. SECTION 7A.03. Exemptions . The above fees shall not be collected from the following: (a) First honor students in Grade VI (enrolling in the first year); and first honor students in first, second and third years. (b) Poor but deserving students. SECTION 7A.04. Administrative Provisions . (a) The above fees and future increases thereon shall be subject to the approval of the Department of Education, Culture and Sports (DECS). (b) Anyone who shall enroll in the first year in any of the public vocational and technical schools and similar post-secondary institutions in this city shall submit his card (Form 138) duly signed by the Principal of the school where he graduated. (c) Any student who shall transfer to any similar school in the city shall submit a transfer slip duly signed by the head of school last attended. (d) Graduating students and students transferring to other schools shall be allowed only if they are cleared from property or money responsibilities with the school. ARTICLE 7B San Pablo City General Hospital Fees and Charges SECTION 7B.01. Imposition of Hospital Fees and Charges . The City General Hospital hereby imposes the prescribed schedule of fees to its clientele for their availment of its services and usage of its facilities, to wit: CADacT I. X-ray Fee/Charge 1) CHEST PA/AP Php150.00 2) CHEST PA/LAT (ADULT) 150.00 3) CHEST PA/LAT (PEDIA) 200.00 4) ABDOMEN (1 VIEW) 150.00 5) ABDOMEN (UPRT & SUPINE) 300.00 (2 VIEWS) 6) ABDOMEN SERIES (UPRT & CHEST) 400.00 (3 VIEWS) 7) HIP SERIES (PELVIS & BOTH HIPS) 300.00 8) PELVIS 200.00 9) FEMUR AP/LAT 200.00 10) TIB/FIB AP/LAT 200.00 11) EXTREMITIES, 2 VIEWS 200.00 12) SKULL AP/LAT 200.00 13) FACIAL 250.00 14) SINUS SERIES 250.00 15) NASAL WATER & LATERALS 250.00 (2 VIEWS) 16) CERVICAL SPINE AP/LAT OPEN MOUTH 250.00 (2 VIEWS) 17) THORACIC SPINE AP/LAT 250.00 (2 VIEWS) 18) LUMBAR SPINE AP/LAT & SPOT 300.00 19) SACRUM, 2 VIEWS 250.00 20) THORACIC CAGE, 2 VIEWS 300.00 (2 VIEWS) 21) ULTRASOUND (whole abdomen) 600.00 excluding (inserted per Section 13 of Ord. No. 2013-57 dated reading June 11, 2013) II. Laboratory Examination Fee/Charge 1) BLOOD CHEMISTRY a. FBS Php100.00 b. BUN 100.00 c. BUA 100.00 d. CREATININE 100.00 e. CHOLESTEROL 100.00 f. TRIGLYCERIDES 150.00 g. BILIRUBIN B1 B2 300.00 h. RBS (h to n, inserted per Section 13 of Ord. No. 2013-57 dated June 11, 2013) i. SGPT 100.00 j. SGOT 200.00 k. ALKALINE PHOSPHATASE 200.00 l. HDL 150.00 m. LDL 150.00 n. LIPID PROFILE 600.00 2) HEMATOLOGY a. CBC 200.00 (+PLT) 300.00 (+ BLOOD/RH TYPING) b. ESR 150.00 c. WBC COUNT 100.00 (+DIFF) d. RBC COUNT 40.00 e. HEMOGLOBIN 80.00 (H/H) f. HEMATOCRIT 30.00 g. DIFFERENTIAL COUNT 60.00 h. BLEEDING TIME 70.00 (CTBT) i. CLOTTING TIME 55.00 j RETICULOCYTE COUNT 150.00 k. PERIPHERAL SMEAR 200.00 l. MALARIAL SMEAR 150.00 m. HbsAg 300.00 3) SEROLOGY AND BLOOD BANKING a. BLOOD TYPING 200.00 (+Rh) b. RH TYPING 90.00 c. CROSS MATCHING 400.00 (as amended by Section 13 of Ord. No. 2013-57 dated June 11, 2013) d. Hbsag (inserted per Section 13 of Ord. No. 2013-57 dated June 11, 2013) 4) MICROBIOLOGY a. GRAM STRAIN 100.00 b. AFB SMEAR 100.00 c. KOH AMOUNT 100.00 5) CLINICAL MICROSCOPY a. URINALYSIS 70.00 b. UROBILINOGEN 40.00 c. KETONE 40.00 d. URINE ph 40.00 e. SPECIFIC GRAVITY 40.00 f. PREGNANCY TEST 150.00 g. FECALYSIS 70.00 h. OCCULT BLOOD 150.00 III. House Care Fee/Charge 1) MINOR OPERATION(OR) PhP300.00 2) MINOR OEPRATION (ER) 200.00 a. NORMAL DELIVERY OR NSD PACKAGE 3,000.00 b. CS/BTL i. PROFESSIONAL FEE (IN-HOUSE PHYSICIAN FREE ONLY) ii. USE OF OR FREE iii. USE OF ER 30.00 iv. ANESTHESIOLOGIST FEE (IN-HOUSE 2,625.00 PHYSICIAN ONLY) 3) OPERATIONS (numbers 3 to 6, as amended by Section 13 of Ord. No. 2013-57 dated June 11, 2013) a. NORMAL DELIVERY or NSD PACKAGE 3000.00 + additional charges after 24 hrs. b. CS/BTL/AP 18000 CS Package + Other charges if with BTL/AP c. PROFESSIONAL FEE (in-house physician only) Based on PHIC RUV d. USE OF OR 1500.00 f. ANESTHESIOLOGIST FEE (in-house physician 40% of Surgeons/ only) OB-GYNE FEES 4) NEWBORN CARE PACKAGE 1750.00 INCL. nbs 5) DAILY VISIT PROFESSIONAL FEE (in-house physician only) 500.00 6) OTHER CHARGES e. NEBULIZATION 50.00/use f. OXYGEN TANK 650.00/tank i. USE OF SUCTION 50.00/use j. USE OF PHOTOTHERAPY 150.00/hour k. USE OF DROPLIGHT 100.00/hour m. USE OF PULSE OXIMETER 100.00/hour n. USE OF CARDIAC MONITOR 100.00/hour o. USE OF VENTILATOR 1500.00/day p. USE OF CAUTERY MACHINE 1500.00/use r. CHANGE OF LINEN 50.00/linen t. CONSULTATION FEES DOCTOR (in-house physician only) 1000.00 NURSE (in-house nurse only) 500.00 IV. Room Accommodation Fee/Charge A. SERVICE WARD (OB) Php500.00 B. WARD/PHILHEALTH ROOM (as amended by 300.00 Section 13 of Ord. No. 2013-57 dated June 11, 2013) C. SEMI-PRIVATE (B) 700.00 D. PRIVATE ROOM (A) 900.00 E. PRIVATE ROOM (B) 1,000.00 F. SUITE ROOM 1,800.00 G. ICU 1,000.00 H. NICU (as amended by Section 13 of Ord. 1,000.00 No. 2013-57 dated June 11, 2013) SECTION 7B.02. Time and Manner of Payment . Patients or his/her relative can choose from various modes of payment at the Finance Office of the San Pablo City General Hospital in accordance with hospital policies on payment of fees. CHAPTER VIII General Administrative Provisions ARTICLE A Collection and Accounting of City Taxes and Other Impositions SECTION 8A.01. Tax Period . Unless otherwise provided in this Code, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 8A.02. 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 8A.03. 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. SECTION 8A.04. Interest and Surcharge on Unpaid Taxes, Fees, or Charges . (a) Failure to pay the tax, fees, and charges prescribed in this Code within the time required shall subject the taxpayers to a surcharge of twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time. (b) In addition, there is hereby imposed an interest at the rate of two percent (2%) per month on the unpaid taxes, fees or charges including surcharges, until such amount is fully paid, but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. cSEaTH (c) Where the amount of any other revenue due to the city 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. SECTION 8A.05. Collection . (a) Unless otherwise specified, all taxes, fees and charges due to this city shall be collected by the City Treasurer or his duly authorized representatives. (b) The City Treasurer may designate the Barangay Treasurer as his deputy to collect city taxes, fees, or charges. In case a bond is required for the purpose, the City Government shall pay the premium thereon in addition to the premiums of bond that may be required under this Code. (c) Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the City Treasurer is hereby authorized, subject to the approval of the City Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 8A.06. Issuance of Receipts . It shall be the duty of the City 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 8A.07. Record of Persons Paying Revenue . It shall be the duty of the City Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying city 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 8A.08. 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 City. SECTION 8A.09. Examination of Books of Accounts . The City Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the city, and subject to city 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 City 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. ECTSDa The books of accounts kept by the business establishments pursuant to the provision of the National Internal Revenue Code shall be sufficient for determining the correct amount of city taxes and other impositions and establishments shall no longer keep other or separate books of accounts for the purpose. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the City 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 8A.10. 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, the fines, costs and forfeitures stated herein shall accrue to the General Fund of the city. ARTICLE 8B Civil Remedies for Collection of Revenues SECTION 8B.01. Local Government's Lien . Local taxes, fees, charges and other revenues herein provided 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 8B.02. Civil Remedies . The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (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 both may be pursued concurrently or simultaneously at the discretion of the City Treasurer. SECTION 8B.03. Distraint of Personal Property . The remedy by distraint shall proceed as follows: (a) Seizure . Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the City 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 City 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. DAaIEc (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 unit where the distraint is made specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the City Mayor. (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 City Treasurer, shall make a report of the proceedings in writing to the City 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 canceled. Said Committee on Appraisal shall be composed of the City Treasurer as Chairman, with a representative of the Commission on Audit and the City 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, 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 City 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 city 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 city, 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. IAcTaC 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 City Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlungsod. (h) Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer, 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 City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the 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 city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the city. 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 city hall or on the property to be sold, or at any other place as determined by the City Treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sanggunian, the City 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 City 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. (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 City 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 City Treasurer or his representative. DTEAHI The City Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire 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 City 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 City 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 City Treasurer shall purchase the property on behalf of the city 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 city without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture the taxpayer or any of his representative, may redeem the property by paying to the City Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on this city. (m) Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Panlungsod may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired thru the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this city. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action . The city 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 City 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: CTDacA 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 (PhP10,000.00); 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 (PhP10,000.00), 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 8C Taxpayer's Remedies SECTION 8C.01. 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. (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 City Treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a re-investigation 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 8C.02. Protest of Assessment . When the City Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the City Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The City Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. HASDcC SECTION 8C.03. 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 City Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge or from the date the taxpayer is entitled to a refund or credit. SECTION 8C.04. Legality of this Code . Any question on the constitutionality or legality of this Code may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Code and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE 8D Miscellaneous Provisions SECTION 8D.01. Power to Levy Other Taxes, Fees or Charges . The city 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 8D.02. Publication of the Revenue Code . Within ten (10) days after its approval, a certified copy of this Code shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 8D.03. Public Dissemination of this Code . Copies of this Revenue Code shall be furnished to the City Treasurer for public dissemination. SECTION 8D.04. Authority to Adjust Rates . The Sangguniang Panlungsod shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. SECTION 8D.05. 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 effective as of January 1, 1992. CDHcaS CHAPTER IX General Penal Provisions SECTION 9.01. Penalties of Violation of Tax Ordinance . Any person or persons who violate/s any of the provisions of this Ordinance on the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished with a fine of not less than One Thousand Pesos (Php1000.00) nor more than Five Thousand Pesos (Php5000.00) or imprisonment of not less than One (1) Month nor more than Six (6) Months, or both, at the discretion of the court, or upon recommendation of office/agencies concerned, the Office of the City Mayor thru the Permits and Licensing Division shall order closure of business and/or civil or criminal charges shall be filed against the violators. (as amended by Section 14 of Ord. No. 2013-57 dated June 11, 2013) If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER X Final Provisions SECTION 10.01. 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 10.02. Applicability Clause . All other matters relating to the impositions in this Code shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 10.03. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Code are hereby repealed or modified accordingly. SECTION 10.04. Effectivity . This Code shall take effect on upon approval. ENACTED: March 13, 2012 I HEREBY CERTIFY to the correctness of the above-quoted ORDINANCE NO. 2012-40, c.s.: ELENITA D. CAPUNO Secretary to the Sangguniang Panlungsod CGDH I ATTESTED: ANGELITA E. YANG Vice-Mayor & Presiding Officer n Note from the Publisher: Copied verbatim from the official copy.