Revised Revenue Code of 2007 of Santiago City

December 17, 2007 Excerpt from the Minutes of the 23rd Regular Session of the 6th City Council Held on December 17, 2007 at the Session Hall. Approved under Suspended Rules Sponsored by: Coun. Nicasio B. Bautista III, Coun. Victorio V. Miranda, Jr., Coun. Augusto B. Sarangaya, Coun. Celine Jeanne A. Siquian, Coun. Abegail V. Sable, Coun. Orlando T. Chan, Coun. Brenda Ragsac-Luna and Coun. Jesus Reigel Marcelo P. Alvarez SANTIAGO CITY ORDINANCE NO. 6THCC-27 REVISED REVENUE CODE OF 2007 OF SANTIAGO CITY Be it ordained by the Sangguniang Panlungsod of the City of Santiago, that: CHAPTER 1 General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title. This ordinance shall be known as the Revised Revenue Code of the City of Santiago. 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 B Construction of Provisions SECTION 1B.02. n 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.03. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions. a) General Rules. All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. b) Gender and Number. Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. c) Reasonable Time. In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. d) Computation of Time. The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. e) References. All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. CAIHTE g) Conflicting Provisions of Sections. If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. ARTICLE C Definition of Terms SECTION 1C.01. Definitions. When used in this Code. a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; b) 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); 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 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) City Waters include not only streams, lakes and tidal waters within the city, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities; 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 juridical 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; DETACa 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; t) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water. CHAPTER 2 City Taxes ARTICLE A Real Property Tax For the purpose of preparing the schedule of Fair Market Values of Real Properties under the provisions of Sections 212 and 219 of Republic Act 7160, otherwise known as Local Government Code of the Philippines which is quoted hereunder, viz. : Section 212 Preparation of Schedule of Fair Market Values Before any General Revision of Property Assessment is made pursuant to the provisions of this title, there shall be prepared a schedule of fair market values by the Provincial, City or Municipal Assessors of the municipalities within the Metropolitan Manila Area for the different classes of real property situated in their respective Local Government Units for enactment by ordinance of the Sanggunian concerned . . . . Section 219 General Revision of Assessments and Property Classification the Provincial, City or Municipal Assessor shall undertake a General Revision of Real Property Assessments within two (2) years after the effectivity of this code and every three (3) years thereafter. SECTION 2A.01. Definition of Terms. As used in this ordinance, the following terms are defined as follows: a) Fair Market Value is the price at which a property within the territorial jurisdiction of Santiago City may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy; b) Real Properties include agricultural, residential, commercial, industrial lands and the buildings and/or structures erected therein, including machineries, if any; c) Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property; d) Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. e) Residential Land is land principally devoted to habitation. f) Agricultural Land is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar agricultural and aquacultural activities and other agricultural activities, commercial or industrial land. g) Commercial Land is land devoted principally for the object of profit and is not classified as residential, agricultural or industrial land; h) Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as residential, agricultural or commercial land; i) Machinery embraces machine, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property. Assessment Levels of the Different Classes of Real Properties 1.) Lands a) Classes Assessment Level b. Residential 7% c. Agricultural 16% d. Commercial 18% e. Industrial 18% 2.) Buildings and Other Structure a) Residential Fair Market Value Over Not Over Assessment Level 175,000.00 0% 175,001.00 300,000.00 10% 300,001.00 500,000.00 20% 500,001.00 750,000.00 25% 750,001.00 1,000,000.00 30% 1,000,001.00 2,000,000.00 35% 2,000,001.00 5,000,000.00 40% 5,000.001.00 10,000,000.00 50% 10,000,001.00 & above 60% b) Agricultural Fair Market Value Over Not Over Assessment Level 300,000.00 20% 300,001.00 500,000.00 30% 500,001.00 750,000.00 35% 750,001.00 1,000,000.00 40% 1,000,001.00 2,000,000.00 50% 2,000,001.00 & above 60% c) Commercial/Industrial Fair Market Value Over Not Over Assessment Level 300,000.00 30% 300,001.00 500,000.00 35% 500,001.00 750,000.00 40% 750,001.00 1,000,000.00 50% 1,000,001.00 2,000,000.00 60% 2,000,001.00 5,000,000.00 70% 5,000.001.00 10,000,000.00 75% 10,000,001.00 & above 80% d) Machineries Classes Assessment Level Residential 40% Agricultural 40% Commercial 70% Industrial 70% e) Special Classes (lands, buildings, machineries & other improvements) Classes Assessment Level Cultural 15% Scientific 15% Hospital 15% Local Water District 10% GOCC engaged in the distribution 10% of water and/or generation and transmission of electric power. Schedule of Unit Base Market Values for Urban Lands (Per Square Meter) Classification First Class Second Class Third Class Fourth Class 1. Residential 690.00 520.00 430.00 260.00 2. Commercial 1,250.00 1,000.00 750.00 580.00 3. Industrial 1,250.00 1,000.00 750.00 580.00 Schedule of Unit Base Market Values for Agricultural Lands (Per Hectare) Classification First Class Second Class Third Class Fourth Class 1. Irrigated Rice Land 210,000.00 190,660.00 165,000.00 150,000.00 2. Un-irrigated Rice Land 131,250.00 100,250.00 85,750.00 70,830.00 3. Rice Land-Upland 57,250.00 35,250.00 24,680.00 18,510.00 4. Corn Land 161,370.00 126,500.00 91,580.00 66,620.00 5. Peanut Land 167,330.00 131,500.00 83,870.00 54,250.00 6. Fishpond 210,000.00 168,000.00 126,000.00 94,500.00 7. Agro-Commercial 160,000.00 112,000.00 84,000.00 58,800.00 8. Orchard 52,350.00 36,650.00 25,660.00 20,530.00 9. Pasture/Cogonal/Idle/ 35,250.00 STANDARD Hilly/Stony Land Productivity Classification 1. Irrigated Rice Land First Class Annual productivity (2 croppings) of more than 150 cavans per hectare. Second Class Annual productivity (2 croppings) from 100 to 149 cavans per hectare. Third Class Annual productivity (2 croppings) from 70 to 99 cavans per hectare. Fourth Class Annual productivity (2 croppings) of less than 69 cavans per hectare. 2. Un-Irrigated Rice Land First Class Annual productivity of more than 100 cavans per hectare. Second Class Annual productivity from 90 to 99 cavans per hectare. Third Class Annual productivity of from 70 to 89 cavans per hectare. Fourth Class Annual productivity of less than 69 cavans per hectare. 3. Rice Land-Upland First Class Annual productivity of more than 60 cavans per hectare. Second Class Annual productivity of less than 59 cavans per hectare. 4. Corn Land First Class Annual productivity of more than 100 cavans per hectare. Second Class Annual productivity from 70 to 99 cavans per hectare. Third Class Annual productivity from 60 to 79 cavans per hectare. Fourth Class Annual productivity of less than 59 cavans per hectare. 5. Peanut Land First Class Annual productivity of more than 100 cavans per hectare. Second Class Annual productivity from 70 to 99 cavans per hectare. Third Class Annual productivity from 50 to 69 cavans per hectare. Fourth Class Annual productivity of less than 49 cavans per hectare. 6. Fishpond First Class Annual productivity of more than 20,000 kilos per hectare. Second Class Annual productivity from 15,000 to 19,999 kilos per hectare. Third Class Annual productivity from 10,000 to 14,999 kilos per hectare. Fourth Class Annual productivity of less than 9,999 kilos per hectare. 7. Agro-Commercial (Gmelina, Mahogany . . .) First Class Annual productivity of more than 144,000 board feet per hectare. Second Class Annual productivity from 93,600 to 143,999 board feet per hectare. Third Class Annual productivity from 60,840 to 93,599 board feet per hectare. Fourth Class Annual productivity of less than 60,839 board feet per hectare. Adjustment Factors Distance (In All Local Total Code Barangay Kilometers to) Weather Trading (Percentage) Road Center 001 CENTRO EAST 002 CENTRO WEST 003 CALAO EAST 2% 2% 004 CALAO WEST 005 VILLASIS 006 MALVAR 2% 2% 007 VICTORY SUR 008 VICTORY NORTE 009 DUBINAN EAST 010 DUBINAN WEST 2% 2% 011 SAN ANDRES 2% 2% 012 MABINI 2% 2% 013 CALAOCAN 3% 2% 5% 014 ROSARIO 2% 2% 4% 015 PLARIDEL 3% 2% 5% 016 SINSAYON 4% 2% 6% 017 BUENAVISTA 3% 2% 5% 018 SALVADOR 6% 4% 2% 12% 019 NABBUAN 6% 4% 2% 12% 020 BALUARTE 3% 2% 2% 7% 021 PATUL 3% 4% 2% 9% 022 CABULAY 3% 4% 2% 9% 023 AMBALATUNGAN 3% 4% 4% 11% 024 RIZAL 4% 2% 6% 025 BATAL 0% 2% 2% 4% 026 NAGASSICAN 6% 4% 2% 12% 027 SAGANA 3% 4% 2% 9% 028 CARALET 6% 4% 2% 12% 029 ABRA 3% 4% 4% 11% 030 DIVISORIA 4% 2% 6% 031 BALINTOCATOC 3% 4% 4% 11% 032 SINILI 6% 4% 2% 12% 033 SAN ISIDRO 6% 6% 4% 16% 034 LUNA 6% 6% 4% 16% 035 BANNAWAG 5% 6% 4% 15% 036 SAN JOSE 6% 6% 4% 16% 037 SANTA ROSA 6% 6% 4% 16% Building Depreciation Age Residential Commercial 1-2 2% 3% 2-5 4% 7% 5-8 7% 12% 8-12 10% 16% 12-16 14% 21% 17-20 17% 26% 20-25 20% 30% 25-30 30% 35% 30-35 40% 40% 35-40 50% 50% 40-45 60% 60% 45-50 70% 70% 50 up 80% 80% Schedule of Unit Market Values for Buildings Hotel/Motel/ Class Residential Residential Duplex Apartment Condominium/ Building (Multi-Storey) Banks/Office/ Hospitals FIRST 7,500.00 8,500.00 7,500.00 8,500.00 SECOND 6,000.00 7,200.00 6,000.00 7,200.00 THIRD 4,500.00 5,900.00 4,500.00 5,900.00 FOURTH 3,000.00 4,600.00 3,000.00 4,600.00 Factory/ Theater/church/ Market/ Class Warehouse/ Funeral/Convention School Building Supermarket/ Bodega/Industrial/ Hall/Auditorium/ Shopping Center/ Storage Assembly Houses Restaurant FIRST 7,600.00 5,400.00 5,200.00 8,500.00 SECOND 6,400.00 4,800.00 4,500.00 7,200.00 THIRD 5,200.00 4,200.00 3,700.00 5,900.00 FOURTH 4,000.00 3,600.00 3,200.00 4,600.00 Class Gasoline Station Gymnasium Swimming Pool Scale House/ Open Shed Recreational Bldg. (Per Cubic Meter) Weigh Bridge FIRST 4,000.00 4,500.00 3,800.00 SECOND 3,400.00 3,800.00 3,000.00 Per Acquisition THIRD 2,800.00 3,100.00 Cost FOURTH 2,200.00 2,400.00 Other Improvements Class Piggery/Poultry/ Bus 1. Fence Cold Storage Farm House Terminal/Airport/ 2. Pavement Per Cu. M. (Std) Terminal/Hangars 3. Rip-rap FIRST 5,000.00 4,000.00 500.00 10,000.00 SECOND 4,200.00 3,400.00 400.00 THIRD 3,400.00 2,800.00 300.00 FOURTH 2,600.00 2,200.00 Classification of Buildings and Other Improvements Type I Reinforced Concrete a) Concrete columns, beams and walls, R.C. bath and toilet but wooden floor joist, flooring and roof framing and tiles of G.I. sheet roofing. b) Concrete columns and beams, but hollow blocks walls and tiles or G.I. roofing, R.C. on bath and toilet. c) Concrete columns and wooden beams, R.C. beams, hollow blocks walls, wooden floor joist, floor and roof framing and G.I. sheet roofing. d) Concrete columns, wooden beams, adobe or wooden walls, floor joist, flooring and G.I. sheet roofing. Type II Steel Structures a) Steel columns, beams, roof framing, R.C. bath and toilet but wooden floor joist, flooring and tiles of G.I. sheet roofing. b) Steel columns and beams, but hollow blocks walls and tiles or G.I. roofing, R.C. on bath and toilet. c) Steel columns and beams, R.C. beams, hollow blocks walls, wooden floor joist, floor and roof framing and G.I. sheet roofing. d) Steel columns, beams, adobe or wooden walls, floor joist, flooring and G.I. sheet roofing. Type III Strong Materials a) First group wooden structural framing, floorings, hollow block walls and tiles and G.I. sheet roofing. b) First group wooden structural framing, floorings, hollow block walls on the first floor and Tanguile floor and sidings and G.I. sheet roofing. c) First group wooden posts, girders, girts, window sills and heads, Apitong floor joists and roof framing. Tanguile floor and sidings and G.I. sheet roofing. d) Third group wooden structural framing, flooring and sidings and G.I. sheet roofing. e) Same as "d)", but structural members are sub-standard. Type IV Temporary makeshift structure sheds, lean to "barong-barong" Urban Lands Sub-Classification Criteria A. Residential Lands 1. First Class a) Along concrete roads; b) Where high-grade apartments or residential buildings are predominantly situated; c) Where public utility transportation facilities are exceptionally regular towards major trading centers; d) Located next to a commercial classified lands; e) Where water, electric and telephone facilities are available; f) Commands the highest residential land value in the city. 2. Second Class Along concrete or asphalt roads; Where semi-high grade apartments or residential buildings are predominantly situated; Where public utility transportation facilities are regular towards major trading centers; Located next to a first class residential lands; AIDSTE Where water, electric and telephone facilities are available; Commands lesser land value than the first class residential lands; Free of squatters 3. Third Class a) Along concrete or asphalt roads; b) Where average grade apartments or residential buildings are predominantly situated; c) Where public utility transportation facilities are fairly regular towards major trading centers; d) Located next to a second class residential lands; e) Where water, electric and telephone facilities are available; f) Commands lesser land value than the second class residential lands. 4. Fourth Class a) Along all-weather roads; b) Where average grade apartments or residential buildings are predominantly situated; c) Where public utility transportation facilities are irregular; d) Located next to a third class residential lands; e) Where water, electric and telephone facilities are available; f) Commands lesser land value than the third class residential lands. B. Commercial Lot 1. First Class a) Located along concrete roads; b) Where the highest trading, social or educational activities of the city take place; c) Where concrete or high grade commercial or business buildings are situated; d) Where vehicular and pedestrian traffic flows are exceptionally busy; e) Apparently commands the highest commercial land value in the city. 2. Second Class Along concrete or asphalt roads; Where trading, social or educational activities are considerably busy, but fall short from that of the first class commercial lands; Where semi-concrete commercial or business buildings are situated; Where vehicular and pedestrian traffic flows are considerably busy, but fall short from that of the first class commercial lands; Commands lesser land value than the first class commercial lands. 3. Third Class Along concrete or asphalt roads; Where trading, social or educational activities are significantly less than the second class commercial lands; Where average grade commercial or business buildings are situated; Where vehicular and pedestrian traffic flows are fairly busy; Commands lesser land value than the second class commercial lands. 4. Fourth Class Along all-weather roads; Where trading, social or educational activities are significantly low, but predominant; Where mixed commercial or residential buildings are situated; Where vehicular and pedestrian traffic flows are regularly busy; Commands lesser land value than the third class commercial lands. C. Industrial Lot 1. First Class a) Along concrete or asphalt public roads or port, navigable river or seacoast; b) Located within a distance of not more than 10,000 meters to the major trading centers of the city; c) Where the vicinity is extensively used for industrial purposes; d) Commands the highest industrial land value in the city. 2. Second Class Along concrete or asphalt public roads or port, navigable river or seacoast; Located within a distance of more than 10,000 meters but not beyond 50,000 meters to the major trading centers of the city; Where the vicinity is extensively used for industrial purposes; Commands lesser land value than the first class industrial lands. 3. Third Class Along concrete or asphalt public roads or port, navigable river or seacoast; Located more than 50,000 meters to the major trading centers of the city; Where the vicinity is extremely used for industrial purposes; Commands lesser land value than the second class industrial lands. 4. Fourth Class Along concrete roads; Where trading and social or educational activities are significantly busy; Where mixed industrial, commercial and residential buildings are situated; Commands lesser land value than the third class industrial lands. Symbols for Urban Land Based on Sub-Classification R1 = For First Class Residential R2 = For Second Class Residential R3 = For Third Class Residential R4 = For Fourth Class Residential AaCTcI C1 = For First Class Commercial C2 = For Second Class Commercial C3 = For Third Class Commercial C4 = For Fourth Class Commercial I1 = For First Class Industrial I2 = For Second Class Industrial I3 = For Third Class Industrial I4 = For Fourth Class Industrial D. Residential Land Subdivisions Residential land subdivisions are classified according to the degree or extent of development and facilities, regardless of location from trading center of the city. Therefore, their respective schedule of base market value shall independently establish based from the sales analysis of the lots therein. The unit market value for subdivision lots shall not, under circumstances, be less than the adjoining land classified in accordance with the above criteria for sub-classification. SECTION 2A.02. Imposition of the Basic Real Property Tax. There is hereby levied an annual ad valorem tax at the rate of one point five percent (1.5%) 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.03. 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.04. 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.05. Time of Payment. The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) shall be due and payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first installment on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax and the additional SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior years delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 2A.06. Tax Discount for Advanced and Prompt Payment. If the basic real property and additional SEF tax are paid on or before the deadlines as provided for in Section 2A.05 of this Code, the taxpayer shall be entitled to a discount of ten percent (10%). If the above mentioned taxes are paid in full before January 1, the taxpayer shall be entitled to twenty percent (20%) tax discount. The above mentioned discount shall only be granted to properties without any delinquency. SECTION 2A.07. 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: 1. Seventy percent (70%) shall accrue to the General Fund of the City; 2. Thirty percent (30%) shall be distributed among the component barangays of the city where the property is located in the following manner: EcTCAD a. Fifty percent (50%) shall accrue to the barangay where the property is located. b. 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 subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. 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.08. 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. a. No protest shall be entertained unless the taxpayers first pays 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.07 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 therefore, 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 therefore, 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.09 of this Code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. HSAcaE 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 alien 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 affected by posting a notice at the main entrance of the city hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the city. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the city hall, or on the property to be sold, or at any other place as specified in the notice of sale. 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. AScHCD 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. 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 in subsection (c) 21 of Sec. 2A.08. 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 (P10,000.00) the competent court is the City Trial Court and where the amount is in excess of Ten Thousand Pesos (P10,000.00), 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 was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be refunded to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive right of the delinquent owner of real property or the person having legal interest therein have been impaired. 18. Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to real property, the court may motu 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. 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. AcICHD 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 contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. 5. Fees in Court Actions. As provided for in Sec. 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the City Treasurer 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 Sec. 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.09. 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.10. 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 (P5,000.00) or both such imprisonment and fine at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required 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 (P5,000.00), or both such imprisonment and fine, at the discretion of the court. SECTION 2A.11. 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 (P5,000.00), or both such imprisonment and fine at the discretion of the court. SECTION 2A.12. 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 (6) months, or a fine of Five Thousand Pesos (P5,000.00), or both such imprisonment and fine at the discretion of the court. ARTICLE B 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 the property or person having legal interest therein. Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax. Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered 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 three percent (3%) 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 majuere, civil disturbance, natural calamity or any justifiable cause or circumstance. 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. TAIaHE ARTICLE C Special Levy on Lands SECTION 2C.01. Special Levy; Its Meaning. Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvements introduced by the government. SECTION 2C.02. Imposition of Levy. A special levy is hereby imposed on the lands specially benefited by public works projects or improvements funded by the city at a rate of not exceeding sixty percent (60%) of the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith. SECTION 2C.03. Exemptions. The special levy shall not apply to lands owned by: a) The Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person. b) Charitable institutions, churches, parsonages or convents appurtenant thereto, and all lands exclusively used for religious, charitable or educational purposes; and c) Duly registered cooperatives as provided for under RA 6938. The special levy shall not also apply to the remainder of the land portions of which have been donated to the city for the construction of such projects or improvements. SECTION 2C.04. Time of Payment. The special levy shall be paid within the quarter following the effectivity of the ordinance imposing such levy. SECTION 2C.05. Collection and Accrual of Proceeds. Collection of special levy on land shall be the responsibility of the City Treasurer. The proceeds shall accrue to the General Fund of the City. SECTION 2C.06. Administrative Provisions. a) Ordinance Imposing a levy. The tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public work projects or improvements to be undertaken, state the estimated cost thereof, specify metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Panlungsod shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project. The ordinance shall likewise specify the appropriate penalty for noncompliance or violations of the provisions of the said ordinance. b) Publication of Proposed Ordinance Imposing Special Levy. Before the enactment of an ordinance imposing a special levy, the Sangguniang Panlungsod shall conduct a public hearing thereon; notify in writing the owners of real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. c) Fixing the Amount of Special Levy. The special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the City Assessor, or its current assessed value as fixed by said assessor if the property does not appear of record in his books. Upon the effectivity of the ordinance imposing special levy, the City Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. d) Taxpayer's Remedies against Special Levy. Any owner of real property affected by a special levy or any person having a legal interest therein may, within sixty (60) days from the date of receipt of the written notice of assessment of the special levy, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form for the purpose, together with copies of the tax declarations and such affidavits or documents in support of the appeal. ARTICLE D Socialized Housing Tax SECTION 2D.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 2D.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 2D.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 2D.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. SECTION 2D.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 (P50,000). 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. cDHAES ARTICLE E Tax on Transfer of Real Property Ownership SECTION 2E.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 not more than fifty percent (50%) 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 2E.02. Exemptions. The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. SECTION 2E.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 there shall be a penalty of two percent (2%) for every month of delay of payment after the prescribed period of sixty (60) days or from the date of the property owner's death. SECTION 2E.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 F Tax on Printing and Publication SECTION 2F.01. Imposition of Tax. There is hereby levied a tax at the rate of seventy-five percent (75%) of one percent of the gross annual receipts for the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature. In the case of a newly started business, the tax shall be one tenth percent (1/10%) 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 2F.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 2F.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. In the case of a newly-started business, the tax shall be paid before the business starts to operate. ARTICLE G Franchise Tax SECTION 2G.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 2G.02. Imposition of Tax. There is hereby imposed a tax on business enjoying a franchise tax, at a rate of point seventy-five percent (0.75%) 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 one tenth (1/10%) 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 2G.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 2G.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. In the case of a newly-started business, the tax shall be paid before the business starts to operate. ARTICLE H Tax on Sand, Gravel and Other Quarry Resources SECTION 2H.01. Imposition of Tax. 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 marl, marble, granite, basalt, tuff and rock phosphate, extracted from the public lands or from the beds of rivers, streams creeks, and other public waters within the territorial jurisdiction of the city. For purposes of establishing the fair market value per cubic meter of sand, gravel and other quarry resources on an annual basis, a committee is hereby created composed of: City Treasurer Chairman City Engineer Member City Development Coordinator Member City Assessor Member SECTION 2H.02. Issuance of Permit. Every person who shall extract sand and gravel and other quarry resources shall secure a permit from the City Mayor. SECTION 2H.03. Exemptions. Any government agency that has been granted a gratuitous permit to extract the above-mentioned materials for the purpose of governmental projects within the city, shall be exempt from the payment of the tax herein prescribed. ASEcHI SECTION 2H.04. Time and Place of Payment. The tax shall be due and payable in advance to the City Treasurer or his duly authorized representative before the materials are extracted. SECTION 2H.05. Sharing of Proceeds. The proceeds of the tax on sand, gravel, and other quarry resources shall be distributed as follows: a) Barangay where the sand, and other quarry resources are extracted, city share is fifty percent (50%) and barangay share is fifty percent (50%). ARTICLE I Professional Tax SECTION 2I.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 (P300.00). SECTION 2I.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. 2I.02.01. List of PROFESSION, OCCUPATION AND CALLINGS INCLUSION AND CLASSIFICATION: 1. PROFESSIONAL TAX: Three Hundred Pesos (P300.00) Actuaries Attorneys at law Agriculturist Architect including landscape Architect Certified Plant Mechanic Certified Public Accountant Chemist Chief mates Commercial Aviators Custom brokers Dentists Engineers: Aeronautic Geodetic Agricultural Industrial Chemical Marine Officer Civil Marine Engineer Communication Master Electrician Computer Mechanical Engineer Electrical Mechanical Plant Engineer Electronics Mining Engineer Sanitary Engineer Forester Food Technologist Insurance Underwriter Interior Decorator Medical Practitioners Medical Technologists Midwife Nutritionist/Dietician Ophthalmologist Opticians Optometrists Pharmacist Physical Therapist Real Estate Brokers Registered Nurses Registered Electricians Registered Master Plumbers Stock Brokers Therapist Veterinarian X-ray Technician SECTION 2I.03. Exemption. Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 2I.04. Payment of the Tax. The professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 2I.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 2I.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 2I.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. 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 J Amusement Tax on Admission SECTION 2J.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, concert halls, circuses, and other places of amusement where one seeks admission to entertain oneself by viewing the show or performances. SECTION 2J.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, and other places of amusement at the rate of Thirty percent (30%) of the gross receipts from admission fees. SECTION 2J.03. Manner of Computing Tax. In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 2J.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. ITAaHc SECTION 2J.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 month next 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. 2J.05.01. In the case of itinerant operators in the section as follows of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show or performance. SECTION 2J.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 therein 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 opened 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 unlawful for any proprietor, operator and lessee of an amusement place to keep on his possession or have unregistered tickets in the amusement place. 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 K Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers or Retailers in, Certain Products SECTION 2K.01. Imposition of Tax. There is hereby imposed an annual fixed tax for every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigar and cigarettes, and other products as may hereafter be determined by the Sangguniang Panlungsod, to sales outlets, or consumers, whether directly or indirectly, within the city in the amount of: 1. 6 Wheelers & up truck P750.00 2. 4 Wheelers 500.00 3. 3 Wheelers motorized vehicle 300.00 4. 2 Wheelers motorized vehicle 200.00 SECTION 2K.02. Exemption. The manufacturers, producers, wholesalers, dealers, and retailer referred to in the preceding sections shall be exempt from the payment of the peddlers tax in the sale of any merchandise or article of commerce imposable by the city. SECTION 2K.03. Time and Place of Payment. The tax imposed in this Article shall accrue on the first day of January and shall be paid to the City Treasurer within the first twenty (20) days of January. ARTICLE L Community Tax SECTION 2L.01. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the city. SECTION 2L.02. Individuals Liable to Community Tax. Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 2L.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 whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: a) For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated Two (P2.00) Pesos; and b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (P2.00) Pesos. The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 2L.04. Exemptions. The following are exempted from the Community Tax: a) Diplomatic and consular representatives; and b) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 2L.05. Place of Payment. The Community Tax shall be paid in the Office of the City Treasurer or to the deputized Barangay Treasurer. SECTION 2L.06. Time of Payment; Penalties for Delinquency. a) The Community Tax shall accrue on the first (1st) day of January each year which shall paid not later than the last date of February of each year. b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the 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 of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent. CHTAIc 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 dare, shall not be subject to the Community Tax for that year. d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay 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 is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 2L.07. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). SECTION 2L.08. 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 service; receives any license, certificate, or permit from any public authority; pays any tax or fee, receives any money from public funds, transacts any 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 or business is made or 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 (15) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 2L.09. Collection and Allocation of Proceeds of the Community Tax. a) The City Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of this City. The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows: 1) Fifty (50%) percent shall accrue to the general fund of the City; and 2) Fifty (50%) percent shall accrue to the Barangay where the tax is collected. ARTICLE M Taxes on Business Graduated Tax on Business SECTION 2M.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, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not; The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styropor or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane. c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; d) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; e) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder: e.1 Banks and Banking Institutions For purpose of taxation under LTC No. 2-07 shall refer to persons or entities engaged in the lending of funds obtained from the public through the receipt of deposits or the sale of bonds, securities or obligations of any kind and all entities regularly conducting such operations. The terms "Banks" and "Banking Institutions" are synonymous and interchangeable. 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 (200) gauge liters; 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; EATCcI 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 employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; j) Carinderia refers to any public eating place where food 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. The term "contractor" shall also include, but shall not be limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 231, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160, viz. : welding shops, service stations, white/blue, printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration. 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 and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market; 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 purchaser or recipient shall be considered the importer thereof; o) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption; 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 (50,000.00) 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, 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 sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance; 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 person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying; u) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers; DHITCc 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; 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 2M.02. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the City a graduated business tax in the amounts hereafter prescribed: a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or 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 Amount of for the Preceding Calendar Year: Tax per Annum Less than 10,000.00 181.50 10,000.00 or more but less than 15,000.00 242.00 15,000.00 or more but less than 20,000.00 332.20 20,000.00 or more but less than 30,000.00 480.00 30,000.00 or more but less than 40,000.00 762.00 40,000.00 or more but less than 50,000.00 907.50 50,000.00 or more but less than 75,000.00 1,452.00 75,000.00 or more but less than 100,000.00 1,815.00 100,000.00 or more but less than 150,000.00 2,420.00 150,000.00 or more but less than 200,000.00 3,025.00 200,000.00 or more but less than 300,000.00 4,235.00 300,000.00 or more but less than 500,000.00 6,050.00 500,000.00 or more but less than 750,000.00 8,800.00 750,000.00 or more but less than 1,000,000.00 11,000.00 1,000,000.00 or more but less than 2,000,000.00 15,125.00 2,000,000.00 or more but less than 3,000,000.00 18,150.00 3,000,000.00 or more but less than 4,000,000.00 21,780.00 4,000,000.00 or more but less than 5,000,000.00 25,410.00 5,000,000.00 or more but less than 6,500,000.00 26,812.50 6,500,000.00 or more At a rate of . 004125 or 41 1/4% of one percent (1%) b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Gross Sales/Receipts Amount of for the Preceding Calendar Year: Tax per Annum Less than 1,000.00 19.80 1,000.00 or more but less than 2,000.00 36.30 2,000.00 or more but less than 3,000.00 55.00 3,000.00 or more but less than 4,000.00 79.20 4,000.00 or more but less than 5,000.00 110.00 5,000.00 or more but less than 6,000.00 133.10 6,000.00 or more but less than 7,000.00 157.30 7,000.00 or more but less than 8,000.00 181.50 8,000.00 or more but less than 10,000.00 195.00 10,000.00 or more but less than 15,000.00 242.00 15,000.00 or more but less than 20,000.00 302.50 20,000.00 or more but less than 30,000.00 363.00 30,000.00 or more but less than 40,000.00 484.00 40,000.00 or more but less than 50,000.00 726.00 50,000.00 or more but less than 75,000.00 1,089.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,057.00 150,000.00 or more but less than 200,000.00 2,662.00 200,000.00 or more but less than 300,000.00 3,630.00 300,000.00 or more but less than 500,000.00 4,840.00 500,000.00 or more but less than 750,000.00 7,260.00 750,000.00 or more but less than 1,000,000.00 9,680.00 1,000,000.00 or more but less than 2,000,000.00 11,000.00 2,000,000.00 or more At a rate of .0055 or 55% percent of 1% The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this Article. c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a), (b), and (d) of this Article: 1) Rice and Corn; 2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not; 3) Cooking oil and cooking gas; 4) Laundry soap, detergents, and medicine; 5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; 6) Poultry feeds and other animal feeds; 7) School supplies; and 8) Cement. (Attached/Add schedule of tax payment/specify) 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 produce are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a), (b), and (d) of this Article. cEaSHC d) On retailers: Gross Sales/Receipts for the Preceding year Rate of Tax Per Annum More than P50,000 but nor over P400,000.00 2.2% More than 400,000.00 1.1% The rate of two and one-fifth percent (2.2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one and one-tenth percent (1.1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Fifty Thousand Pesos (P50,000.00) subject to existing laws and regulations. e) On contractors and other independent contractors, in accordance with the following schedule: Gross Sales/Receipts Amount of for the Preceding Calendar Year: Tax per Annum Less than 5,000.00 30.25 5,000.00 or more but less than 10,000.00 67.76 10,000.00 or more but less than 15,000.00 114.95 15,000.00 or more but less than 20,000.00 182.05 20,000.00 or more but less than 30,000.00 302.50 30,000.00 or more but less than 40,000.00 423.50 40,000.00 or more but less than 50,000.00 605.00 50,000.00 or more but less than 75,000.00 968.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,178.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than 250,000.00 3,993.00 250,000.00 or more but less than 300,000.00 5,082.00 300,000.00 or more but less than 400,000.00 6,776.00 400,000.00 or more but less than 500,000.00 9,075.00 500,000.00 or more but less than 750,000.00 10,175.00 750,000.00 or more but less than 1,000,000.00 11,275.00 1,000,000.00 or more but less than 2,000,000.00 12,650.00 2,000,000.00 or more At a rate of .0055 or 55% of 1% Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P12,650.00. For purposes of this section, the tax on general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax. If there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. f) The graduated tax on contractors and other independent contractors shall likewise be collected from tax subjects enumerated under Section 19 (c) of Presidential Decree No. 231, as amended, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160. 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 consideration g) On Banks and Banking Institutions and other financial institutions, at the rate of Seventy-Five percent of one percent (75% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from: 1) Interest from loans and discounts this represents interest earned and actually collected on loans and discounts. The following is a breakdown: a) Discounts earned and actually collected in advance on bills discounted; b) Interest earned and actually collected on demand loan; c) Interest earned and actually collected on time loans, including the earned portions of interest collected in advance; d) Interest earned and actually collected on mortgage contracts receivables; 2) Interest earned and actually collected on interbank loans. 3) Rental of property this represents the following rental income: a) Earned portion of rental collected in advance from leases of safe deposit boxes; b) Rental earned and actually collected from lessees on bank premises and equipment. 4) Income earned and actually collected from acquired assets. CTIEac 5) Income from sale or exchange of assets and property. 6) Cash dividends earned and received on equity investments. 7) Bank commissions from lending activities. 8) Income component of rentals from financial leasing. At the time of the annual payment of the tax due, the Head Office or branch of a bank shall submit to the LGU concerned a notarized Joint Statement of Annual Income (Schedule of Annual Income) for the preceding calendar year, in accordance with a sample form hereto attached as "Annex A" which shall be signed by a designated Officer of the Head Office and by the Branch Manager. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. h) The rates of graduated taxes on the business hereunder enumerated shall be two and one fifth percent (2.2%) of gross sales or receipts of the following: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers; 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments; 3. Commission agents; 4. Lessors, dealers, brokers of real estate; 5. On travel agencies and travel agents; 6. On boarding houses, pension houses, motels, apartments, apartelles, and condominiums; 7. Subdivision owners/Private Cemeteries and Memorial Parks; 8. Privately-owned markets; 9. Boarding houses; 10. Cockpit operations (to include placida and cockpit rentals); 11. Operators of Cable Network System; 12. Operators of computer services establishment; 13. General consultancy services; 14. Water filling Station; 15. All other similar activities consisting essentially of the sales of services for a fee. i) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of Seventy-Five pesos (P75.00) per peddler annually. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt: from the peddlers tax herein imposed. 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. j) On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this city under a certificate of public convenience and necessity or similar franchises: Air-conditioned buses P2,000.00 per unit Buses without air conditioning 1,500.00 per unit "Mini" buses 1,000.00 per unit Jeepneys/Fieras/Tamaraws 500.00 per unit Taxis 500.00 per unit SECTION 2M.03. Presumptive Income Level. For every tax period, the Treasurers Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. SECTION 2M.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 2M.05. Tax on Newly-Started Business. In the case of a newly started business under this Article, the tax shall be one-tenth of one percent (1/10 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article. Situs of Tax SECTION 2M.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. SaCIDT The city or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another 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 are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4) Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. 5) Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), Section 2A.02 of this Ordinance. b) Sales Allocation: 1) All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the 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%) if 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 that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. 8) All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the dais factory shall be taxable by this municipality along with the sales made in the principal office. c) Port of Loading the city 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 municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This 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. Payment of Business Taxes SECTION 2M.07. Payment of Business Taxes. a) The taxes imposed under Section 2A.01 and Section 2B.01 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided for under Section 2A.01 and Section 2B.01 of this Code any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 2A.01 of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. cHECAS c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2A.01 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. SECTION 2M.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 2M.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. 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. SECTION 2M.10. Administrative Provisions. a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed under the pertinent Article. b) Issuance and Posting of Official Receipt. The 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. 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) Invoices or Receipt. All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the 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. e) Submission of Certified Income Tax Return Copy. All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. f) Issuance of Certification. The 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 (P50.00). 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 upon prior notice with the City Mayor through the City Permit and License Inspection Office subject to conformity of requirements attached therein. h) 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. 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. i) Retirement of Business. 1) Any person natural or juridical, subject to the tax on business under Article A, Chapter 11 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking shall be officially terminated. For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. AHDacC The City Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: a) The City Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the City Treasurer shall recommend to the City Mayor the disapproval of the application of the termination or retirement of said business; b) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and c) In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor's permit therefore. 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 City Treasurer who shall forthwith cancel the same and record such cancellation in his books. For this purpose, list of business enterprises being terminated or cancelled shall be forwarded to the City Permit and License Inspection Office. j) 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. Tax on Ambulant and Itinerant Amusement Operators SECTION 2M.11. Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Circus, carnivals, or the like per day P100.00 Merry-Go-Round, roller coaster, ferris wheel, swing, shooting gallery and other similar contrivances per day 100 Sports contest/exhibitions per game 100 SECTION 2M.12. Time of Payment. The tax herein imposed shall be payable before engaging in such activity. Tax on Mining Operations SECTION 2M.13. Definitions. When used in the Article. a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate. SECTION 2M.14. Imposition of Tax. There is hereby levied an annual tax at the rate of two percent (2%) based on the gross receipts for the preceding year of mining operations. (The tax should not exceed 2% of the gross receipts during the preceding year.) SECTION 2M.15. Situs of the Tax. Payment of the tax shall be made to this city which has jurisdiction over the mining area. In case the area transcends two (2) or more local government units, payment shall be made to the local government unit having the largest area. SECTION 2M.16. Exclusion. Extraction of the following are excluded from the coverage of the tax levied herein: a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources; b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 2M.17. 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 2M.18. Administrative Provision. a) The City Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonement, cancellation and others, are recorded. b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed. CHAPTER 3 Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 3A.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 business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for. IDSEAH A. On the business of manufacturing, producing, exporting any article of commerce of whatever kind in nature. 1,500.00 B. On the business of wholesaling/distributors/retailing or dealing of any material of commerce whatever kind in nature, except dealers of distilled spirits, wines and fermented liquors: 1. Supermarkets 1,000.00 2. Groceries 500.00 3. Sari-sari stores 200.00 4. General merchandises 500.00 5. Dry goods 400.00 6. Drug stores 400.00 7. Poultry supplies 500.00 8. Agricultural supplies 600.00 9. Glass and aluminum supplies 300.00 10. Foot wears 500.00 11. Auto supplies/industrial supplies and spare parts 600.00 12. Glass wares 350.00 13. Hospital Equipments/supplies 1,000.00 C. On the business of caf, cafeterias, ice cream and refreshment parlors, soda fountains, carinderias, restaurants, food cafeterias and the like: 1. Air conditioned 800.00 2. Ordinary (not air conditioned) 400.00 D. On the following business: 1. Peanut, corn, palay dealer, wholesaler 1,000.00 2. Grains dealer/retailer 500.00 3. Baby cono 300.00 4. Cono 300.00 5. Kiskisan 300.00 6. Rice and corn thresher 200.00 E. On business of rendering or offering services: 1. General engineering, general building and specialty contractors; filling, demolition and salvage contractors and other contractors: a) Contractors 500.00 b) General contractors 1,000.00 2. Persons engaged in the installation of water system, gas or electrical light, heat and power: a) single proprietorship 100.00 b) partnership 200.00 c) corporation and other juridical person 300.00 3. Proprietorship on the business of engraving, plating, plastic lamination, silk printing and similar business 200.00 4. Proprietors or operators of establishments for repainting of vehicles and heavy equipment, house or building 300.00 5. Proprietors or operators of common carriers a) Mini-bus (PUB per unit) 300.00 b) Jeepneys (PUJ per unit) 200.00 6. Proprietors or operators of establishments of upholstery and repair furniture, vulcanizing shop, and battery charging 300.00 7. Proprietors or operators of establishments for the washing and greasing of vehicles 100.00 8. Proprietors or operators of tire recapping, tire realignment and the like 100.00 9. Proprietors or operators of the following business: a) Furniture/sash factory 500.00 b) Furniture/rattan finished products 400.00 c) Lumber, dryer or hardware 800.00 d) Lumber yard 500.00 e) Bamboo dealer 200.00 f) Pottery 200.00 g) Other similar establishment not mentioned 200.00 10. On dry cleaning or drying establishments, steam laundries and laundries using washing machine 300.00 11. On shops for the repair of any of the following: a) Watch repair shop 200.00 b) Air-con and refrigeration 400.00 c) Electrical shop 300.00 d) Radiator shop 100.00 e) Auto repair shop/Heavy equipment & other type of vehicles 400.00 f) Brake bonding and calibration shop 300.00 g) Welding shop 300.00 h) Shoe repair shop 200.00 i) Other repair shop not mentioned 200.00 12. On tailoring and dress shops 400.00 13. On beauty parlors and barber shops a) Air conditioned 500.00 b) Not air-conditioned 300.00 15. n On photographic shops and video coverage 500.00 16. On funeral parlors and embalming services 1,000.00 17. On hotels and motels, pension houses, inns and similar establishments 500.00 18. On printers, bookbinders, lithographers 300.00 19. On private detectives, security or watchman agencies and janitorial services 1,000.00 20. On all proprietors of vehicles engaged in transporting/hauling of any all kinds of commodities of trade/commerce 500.00 21. On proprietors of operators of rent-a-van business a) Car/unit 200.00 b) Van/unit 400.00 22. On the business of buying old coins and jewelries 100.00 23. On money dealers and changers 400.00 24. On proprietor or operators of photo machines (including xerox copiers) 200.00 25. On dealers of second hand and brand new vehicles machineries and motorcycles/appliances 1,500.00 26. On proprietors or operators of water refilling station 500.00 27. On operators of computer shops (repair shops) 300.00 28. On the business of internet services 300.00 29. On the business of cable TV 2,500.00 30. On rental of heavy equipment 400.00 31. On framing shops 100.00 32. On cell sites 10,000.00 33. On all other establishments rendering similar services not included above 200.00 F. On lessors and sublessors: 1. On real estate 500.00 2. On rental of furnitures, audio page system, sound system and the like 200.00 3. On gasoline depot per tank 200.00 4. On gasoline service stations, per pump 200.00 5. On dealer of oil and liquefied petroleum 300.00 G. Amusement devices: 1. Each jukebox machine 100.00 2. Each machine of apparatus for visual entertainment 100.00 3. Each apparatus of weighing persons 100.00 4. Each device for games of skill 100.00 5. Each coin-operated amusement machine 100.00 H. Amusement Places: 1. Cocktail lounges, disco houses, bars, beer gardens and other similar establishments 2,000.00 2. Cabarets, dance halls and dancing pavilions 2,000.00 3. Socials clubs, voluntary organizations or associations 500.00 4. Bath houses, swimming pools and other similar places per establishment 500.00 5. On bowling 500.00 6. On circuses, carnivals and the like a) For the first ten (10) days 100.00 b) For the 11th day and days thereafter 50.00 7. On merry go round, roller coasters, ferries wheels, swings, shooting galleries and other contrivances or booth a) for the first ten (10) days 250.00 b) For the 11th day and days thereafter 100.00 8. On billiard halls or pool tables a) For the first three tables 200.00 b) For each additional table 100.00 9. Other amusement places not enumerated above 500.00 I. On pawnshops, money shops, lending investors, finance and investment companies, insurance companies and banks, except the Central Bank of the Philippines, notwithstanding the provisions of special laws to the contrary: 1. Pawnshops 1,000.00 2. Money shops 1,000.00 3. Lending investors 1,500.00 4. Financial and investment companies 2,000.00 5. Insurance companies 2,000.00 6. Commercial banks whether principal or branch office 2,000.00 7. Savings banks and development banks 2,000.00 8. Rural Banks 2,000.00 9. Educational Life Plan and/or memorial plan Establishments 1,500.00 10. Dealers in securities and foreign exchange dealers 1,000.00 11. On memorial plan 1,000.00 J. On Boarding Houses: 1. Less than 10 boarders 100.00 2. 11 to 20 boarders 200.00 3. 21 or more boarders 300.00 K. On real estate dealers or subdivision developers or operators. 1,000.00 L. On private cemeteries and memorial parks. 2,000.00 M. On business of dealers in fermented liquor, distilled spirits and/or wines 1. Wholesale dealers of foreign liquors 400.00 2. Retail dealers of foreign liquors 300.00 3. Wholesale dealers of domestic liquors 200.00 4. Retail dealers of domestic liquors 100.00 5. Retail dealers of fermented liquors 50.00 6. Retail dealers of tuba, basi or tapuy 50.00 N. On travel and guide agencies. 500.00 O. On business of consulting or technical consulting firms. 500.00 P. On private school or educational institution: 1. Less than 100 enrollees 200.00 2. 100 but not more than 150 enrollees 300.00 3. Above 150 enrollees 500.00 Q. On private hospitals or clinic: 1. Less than 10 bed capacity 500.00 2. 10 bed to 25 bed capacity 650.00 3. 25 bed to 50 capacity 800.00 4. 100 bed and above 1,000.00 5. Medical clinics for outpatients, dental clinics, optical clinics, derma clinic, massage, spa 500.00 6. Diagnostic laboratories, ultra sound and X-ray 500.00 R. 1. On Electronic companies 2,000.00 2. On private telephone companies 2,000.00 S. On other business not enumerated in the section of this article: 1. Ice plant/dressing plant 1,000.00 2. Steel and iron works 500.00 3. Piggery/poultry 500.00 4. Fish pond 500.00 5. Butcher 500.00 6. Meat Vendor 400.00 7. Fish Vendor 400.00 8. Dried fish 400.00 9. Dressed chicken 400.00 10. Bakery and Bake shop 500.00 11. Balut processing/food processing 500.00 12. Frozen food 500.00 13. Junk shop 400.00 14. Printing Press 400.00 15. On flower shop balloons and fireworks 400.00 16. On vegetable vendor 200.00 17. On computer sales/rental 300.00 18. On rental of VHS/VCD/DVD 200.00 19. On machine shop 500.00 20. On LPG dealer 400.00 21. On Lotto outlet 1,000.00 22. On bus terminal/airport booking office 1,000.00 23. On training and service center 500.00 24. On service office/display center 500.00 25. On gymnasium 500.00 26. On newsstand 300.00 27. On grinder 300.00 28. On ornamental garden 400.00 29. On religious articles 100.00 30. On vehicular emission testing center 100.00 31. Certified seeds 400.00 32. Accounting Office/Survey Office/Law Office 500.00 33. Barbecue stand 200.00 34. Key duplicate, locksmith 200.00 35. Fireworks 1,000.00 36. Other business not enumerated above 300.00 SECTION 3A.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. 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 3A.03. Administrative Provisions. a) Supervision and control over establishments and places. The City Mayor through the City Permit and License Inspection Office 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 City Mayor through the City Permit and License Inspection Office. 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 exempt 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 municipality 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 IV, Art. D of this Revenue Code. 2. For renewal of existing business permits a. Previous year's Mayor's permit b. Two (2) copies of the annual or quarterly tax payments c. Two (2) copies of all receipts showing payment of all regulatory fees as provided for in this Code d. Certificate of tax exemption from local taxes or fees, if exempt 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. aCIHcD 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 who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the 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. 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 (P100.00). d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the City Mayor, the City Treasurer or any of their duly authorized representatives. e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. f) Revocation of Permit. 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 municipality 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. SECTION 3A.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 Municipal 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) 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 B Permit Fee for Cockpit Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 3B.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 3B.02. Imposition of Fees. There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: cHaCAS a) From the owner/operator/licensees of the cockpit: 1. Application filing fee P500.00 2. Annual cockpit permit fee 3,000.00 3. Franchise tax per Annum 50,000.00 b) From cockpit personnel 1. Promoters/Hosts 500.00 2. Pit Manager 500.00 3. Referee 300.00 4. Bet Taker "Kristo/Llamador" 200.00 5. Bet Manager "Maciador/Kasador" 300.00 6. Gaffer "Mananari" 200.00 7. Cashier 300.00 8. Derby (Matchmaker) 300.00 SECTION 3B.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. b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty days of January of each year in case of renewal thereof. 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 3B.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 above-mentioned personnel unless he has registered and paid the fee herein required. e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 3B.05. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City. ARTICLE C Special Permit Fee for Cockfighting SECTION 3C.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 gamecockers or cockfighting "afficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting "afficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 3C.02. Imposition of Fees. There shall be collected the following fees per day for cockfighting: a) Regular Sunday P500.00 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 3C.04. n 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. DACcIH SECTION 3C.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 if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans", or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang 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. aICcHA c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the municipality without first securing a license renewable every year on their birth month from the city where such cockfighting is held. Only gaffers, referees, bet takers, or promoters licensed by the city shall officiate in all kinds of cockfighting authorized herein. SECTION 3C.06. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City. ARTICLE D Fees on Impounding of Astray Animals SECTION 3D.01. Definitions. 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, city, 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 3D.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 P200.00 b) All other animals 150.00 SECTION 3D.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 3D.04. Administrative Provisions. a) For purposes of this Article, the Barangay Tanods of the City are hereby authorized to apprehend and impound astray animals in the municipal corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the City Hall for fifteen (15) 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 fifteen (15) days after the date of impounding shall be sold at public auction under the following procedures: 1. The City Treasurer shall post notice for fifteen (15) 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 ten (10) days after the auction sale, the City Treasurer shall make a report of the proceedings in writing to the City Mayor. 2. The owner may stop the sale by paying at any time before or during the auction sale, the impounding fees due and the cost of the advertisement and conduct of sale to the City Treasurer, otherwise, the sale shall proceed. 3. The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residue over these costs shall accrue to the General Fund of the City. 4. In case the impounded animal is not disposed of within the thirty (30) 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 3D.05. Penalty. Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines: a) First offense P100.00 per day b) Second offense 200.00 per day c) For the third offense and each subsequent offense 300.00 per day In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner. ARTICLE E Permit Fee on Circus and Other Parades/Motorcades SECTION 3E.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee of P500.00 per day on every circus and other parades using banners, floats or musical instruments carried on in this city. SECTION 3E.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 3E.03. Exemption. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. EHaASD SECTION 3E.04. Administrative Provisions. a) Any persons who shall hold a parade within this city shall first obtain from the City Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE F Building Permit and Related Fees SECTION 3F.01. Building Permit and Related Fees. There shall be assessed and collected fees and charges for services rendered in connection with the processing and issuance of building permit fees, signboard permit fees, plumbing inspection permit fees, sanitary inspection fees, mechanical installation and inspection fees, and such other imposition as may be prescribed by the Department of Public Works and Highways on a person, firm and corporation before they are allowed to erect, construct, alter, move, convert or demolish any public or private building or structure within this city in the exercise of regulatory powers over public and private buildings and structures in accordance with the rules and regulations implementing Presidential Decree No. 1096, otherwise known as the National Building Code of the Philippines. SECTION 3F.02. Time and Manner of Payment. The fees and charges referred to in this Article shall be paid to the City Treasurer before the issuance of the building permit. SECTION 3F.03. Accrual of Payment. The building permit fees shall accrue entirely to this city. SECTION 3F.04. New Schedule of Fees and Other Charges. 1. Bases of Assessment a. Character of occupancy or use of building/structure b. Cost of construction c. Floor area d. Height 2. Regardless of the type of construction, the cost of construction of any building/structure for the purpose of assessing the corresponding fees shall be based on the following table; Table II.G.1. On fixed Cost of Construction per Sq. Meter Location Group All Cities and A, B, C, D, E, G, H, I F J Municipalities P10,000 P8,000 P6,000 3. Construction/addition/renovation/alteration of building/structures under Group/s and Sub-divisions shall be assessed as follows: a. Division A-1 Area in sq. meters Fee per sq. meter i. Original complete construction up to 20.00 sq.m. P2.00 ii. Additional/Renovation/Alteration up to 20.00 sq.m. regardless of floor area of original construction 2.40 iii. Above 20.00 sq.m. to 50.00 sq.m. 3.40 iv. Above 50.00 sq.m. to 100.00 sq.m. 4.80 v. Above 100.00 sq.m. to 150 sq.m. 6.00 vi. Above 150 sq.m. 7.20 Sample Computation for Building Fee for a 75.00 sq.m. floor area: Floor area = 75 sq.m. Therefore area bracket is 3.a.iv. Fee = P4.80/sq.m. Building Fee = 75.00 x 4.80 = P360.00 b. Division A-2 Area in sq. meters Fee per sq. meter i. Original complete construction up to 20.00 sq.m. P3.00 ii. Additional/Renovation/Alteration up to 20.00 sq.m. regardless of floor area of original construction 3.40 iii. Above 20.00 sq.m. to 50.00 sq.m. 5.20 iv. Above 50.00 sq.m. to 100.00 sq.m. 8.00 v. Above 150 sq.m. to 150 sq.m. 8.40 c. Division B-1/C-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/I-1 and J-1, 2, 3 Area in sq. meters Fee per sq. meter i. Up to 500 P23.00 ii. Above 500 to 600 22.00 iii. Above 600 to 700 20.50 iv. Above 700 to 800 19.50 v. Above 800 to 900 18.00 vi. Above 900 to 1,000 17.00 vii. Above 1,000 to 1,500 16.00 viii. Above 1,500 to 2,000 15.00 ix. Above 2,000 to 3,000 14.00 x. Above 3,000 12.00 NOTE: Computation of the building fee for item 3.c. is cumulative. The total area is split into sub-areas corresponding to the area bracket indicated in the table above. Each sub-area and the fee corresponding to its area bracket are multiplied together. The building fee is the sum of the individual products as shown in the following example: DaIAcC Sample computation for Building Fee for a building having a floor area of 3,200 sq.m.: First 500 sq.m. @ 23.00 11,500.00 Next 100 sq.m. @ 22.00 2,200.00 Next 100 sq.m. @ 20.50 2,050.00 Next 100 sq.m. @ 19.50 1,950.00 Next 100 sq.m. @ 18.00 1,800.00 Next 100 sq.m. @ 17.00 1,700.00 Next 100 sq.m. @ 16.00 8,000.00 Next 500 sq.m. @ 15.00 7,500.00 Next 1,000 sq.m. @ 14.00 14,000.00 Last 200 sq.m. @ 12.00 2,400.00 Total Building Fee P53,100.00 ========== d. Division C-2/D-1, 2, 3 Area in sq. meters Fee per sq. meter i. Up to 500 P12.00 ii. Above 500 to 600 11.00 iii. Above 600 to 700 10.20 iv. Above 700 to 800 9.60 v. Above 800 to 900 9.00 vi. Above 900 to 1,000 8.40 vii. Above 1,000 to 1,500 7.20 viii. Above 1,500 to 2,000 6.60 ix. Above 2,000 to 3,000 6.00 x. Above 3,000 5.00 NOTE: Computation of the building fee in item 3.d. follows the example of section 3.c. of this schedule. e. Division J-2 Structures shall be Assessed 50% of the Rate of the Principal Building of which they are Accessories (Sections 3.a. to 3.d.) 4. Electrical Fees The following schedule shall be used for computing electrical fees in residential, institutional, commercial and industrial structures. a. Total Connected Load (kVA) i. 5 kVA or less P200.00 + ii. Over 5 kVA to 50 kVA 200.00 + 20.00/kVA iii. Over 50 kVA to 300 kVA 1,100.00 + 10.00/kVA iv. Over 300 kVA to 1,500 kVA 3,600.00 + 5.00/kVA v. Over 1,500 kVA to 6,000 kVA 9,600.00 + 2.50/kVA vi. Over 6,000 kVA 20,850.00 + 1.25/kVA NOTE: Total Connected Load as shown in the load schedule. b. Total Transformer/Uninterrupted Power Supply (UPS)/Generator Capacity (kVA) i. 5 kVA or less P40.00 ii. Over 5 kVA to 50 kVA 40.00 + 4.00/kVA iii. Over 50 kVA to 300 kVA 220.00 + 2.00/kVA iv. Over 300 kVA to 1,500 kVA 720.00 + 1.00/kVA v. Over 1,500 kVA to 6,000 kVA 1,920.00 + 0.50/kVA vi. Over 6,000 kVA 4,170.00 + 0.25/kVA NOTE: Total Transformer/UPS/Generator Capacity shall include all transformer UPS and generators which are owned/installed by the owner/applicant as shown in the electrical plans and specifications. c. Pole/Attachment Location Plan Permit i. Power Supply Pole Location P30.00/pole ii. Guying Attachment 30.00/attachment This applies to designs/installations within the premises. d. Miscellaneous Fees: Electric Meter for Union Separation, Alteration, Reconnection or Relocation and Issuance of Wiring Permit: Use or character of Occupancy Electric Meter Wiring Permit Issuance Residential P15.00 P15.00 Commercial/Industrial 60.00 36 Institutional 30 12 e. Formula for Computation of Fees The Total Electrical Fees shall be the sum of Sections 4.a. to 4.d. of this rule. f. Forfeiture of Fees If the electrical work or installation is found not in conformity with the minimum safety requirement of the Philippines Electrical Codes and the Electrical Engineer Law (RA 7920), and the Owner fails to perform corrective actions within the reasonable time provided by the building Official, the latter and/or their duly authorized representative shall forthwith cancel the permit and the fees thereon shall be forfeited. 5. Mechanical Fees a. Refrigerator, Air Conditioning and Mechanical Ventilation: i. Refrigeration (cold storage), per ton or fraction thereof P40.00 ii. Ice Plans, per ton or fraction thereof 60.00 iii. Packaged/Centralized Air condition Systems: Up to 100 tons, per ton 90.00 iv. Every ton or fraction thereof above 100 tons 40.00 v. Window type air conditioners, per unit 60.00 vi. Mechanical Ventilation per kW or fraction thereof of blower or fan, or metric equivalent 40.00 vii. In a series of AC/REF systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/inspection fees and shall not be considered individually. For evaluation purposes: For Commercial/Industrial Refrigeration without Ice Making (refer to 5.a.i.): 1.10 kW per ton, for compressors up to 5 tons capacity. 1.0 kW per ton, for compressors above 5 tons up to 50 tons capacity. 0.97 kW per ton, for compressors above 50 tons capacity. For Ice Making (refer to 5.a.ii.): 3.50 kW per ton, for compressors 1.2 to 5 tons capacity. 3.25 kW per ton, for above 5 up to 50 tons capacity. 3.00 kW per ton, for compressors above 50 tons capacity. For Air conditioning (refer to 5.a.iii.): 0.90 kW per ton, for compressors 1.2 to 5 tons capacity. 0.80 kW per ton, for compressors above 5 up to 50 tons capacity. 0.70 kW per ton, for compressors above tons capacity. b. Escalators and Moving Walks, Funiculars and the Like: i. Escalator and moving walk, per kW or fraction thereof P10.00 ii. Escalator and moving walks, up to 20.00 lineal meters or fraction thereof 20.00 iii. Every lineal meter or fraction thereof in excess of 20.00 lineal meters 10.00 iv. Funicular per kW or fraction thereof 200.00 a) Per lineal meter travel 20.00 v. Cable car, per kW or fraction thereof 40.00 a) Per lineal meter travel 5.00 c. Elevators, per Unit: i. Motor driven dumbwaiters 600.00 ii. Construction elevators for materials 2,000.00 iii. Passenger elevators 5,000.00 iv. Freight elevators 5,000.00 v. Car elevators 5,000.00 d. Boilers, per kW: i. Up to 7.5 kW 500.00 ii. Above 7.5 kW to 22 kW 700.00 iii. Above 2.2 kW to 37 kW 900.00 iv. Above 37 kW to 52 kW 1,200.00 v. Above 52 kW to 67 kW 1,400.00 vi. Above 67 kW to 74 kW 1,600.00 vii. Every kW or fraction thereof above 74 kW 5.00 NOTE: a) Boiler rating shall be computed on the basis of 1.00 Sq. meter of heating surface for one (1) boiler kW. b) Steam from this boiler used to propel any prime-mover is exempted from fees. c) Steam engines/turbines/etc. propelled from geothermal source will use the same schedule of fees above. e. Pressurized ater heaters, per unit 200.00 f. Water, sump and sewage pumps for commercial/ industrial use, per kW or fraction thereof 60.00 g. Automatic fire sprinkler system, per sprinkler head 4.00 h. Diesel/Gasoline ICE, Steam, Gas Turbine/Engine, Hydro, Nuclear or Solar Generating Units and the Like, per kW: i. Every kW up to 50 kW 25.00 ii. Above 50 kW up to 100 kW 20.00 iii. Every kW up to 100 kW 3.00 i. Compressed air, vacuum, commercial, institutional and/or industrial gases, per outlet 20.00 j. Power piping for gas/steam/etc., per lineal meter or fraction thereof or per cu. Meter or fraction thereof, whichever is higher 4.00 k. Other Internal Combustion Engines, including Cranes, Forklifts, Loaders, Pumps, Mixers, Compressors and the like, not Registered with the LTO per kW i. Up to 50 kW 10.00 ii. Above 50 kW up to 100 kW 12.00 iii. Every above 100 kW or fraction thereof 3.00 l. Pressure vessels, per cu. meter or fraction thereof 60.00 m. Other machinery/equipment for commercial/ industrial/institutional use not elsewhere specified per kW or fraction thereof 60.00 n. Pneumatic tubes, conveyors, monorails for materials handling and addition to existing supply and/or exhaust duct works and the like, per lineal meters or fraction thereof 10.00 NOTE: Transfer of machine/equipment location within a Building requires a mechanical permit and payment of fees. 6. Plumbing Fees a. Installation Fees, One (1) "UNIT" Composed of One (1) Water Closet, Two (2) Floor Drains, One (1) Lavatory, One (1) Sink with Ordinary Trap, Three (3) Faucets and One (1) Shower Head. A Partial Part Thereof shall be Charged as that of the Cost of a Whole "UNIT". b. Every Fixture in Excess of One Unit: i. Each water closet P7.00 ii. Each floor drain 3.00 iii. Each sink 3.00 iv. Each Lavatory 7.00 v. Each faucet 2.00 vi. Each shower head 2.00 c. Special Plumbing Fixtures: i. Each slop sink P7.00 ii. Each urinal 4.00 iii. Each bath tub 7.00 iv. Each grease trap 7.00 v. Each garage trap 7.00 vi. Each bidet 4.00 vii. Each dental cuspidor 4.00 viii. Each gas-fired water heater 4.00 ix. Each drinking fountain 2.00 x. Each bar or soda fountain sink 4.00 xi. Each laundry sink 4.00 xii. Each laboratory sink 4.00 xiii. Each fixed-type sterilizer 2.00 d. Each water meter P2.00 i. 12 to 25 mm 8.00 ii. Above 25 mm 10.00 e. Construction of Septic Tank, Applicable in All Groups i. Up to 5.00 cu. Meters of digestion chamber P24.00 ii. Every cu. meter of fraction thereof in excess of 5.00 cu. meters 7.00 7. Electronics Fees a. Central Office Switching Equipment, Wireless Telephone and Communication Systems, Intercommunication System and other Types of Switching/Routing/Distribution Equipment Used for Voice, Data Image text, facsimile, Internet service, cellular, paging and other type/forms of wired or wireless communications P2.40 per port b. Broadcast station for radio and TV for both commercial and training purposes, CATV headed, transmitting/receiving/relay radio and broadcasting communications stations, communication centers, switching centers, call centers, cellsites, equipment silos/shelters and other similar location/structures used for electronics and communications services, including those used for navigational aids, radar, telemetry, tests and measurements, global positioning and personnel/vehicle location P1,000.00 per location c. Automated teller machines, ticketing, vending and other types of electronic dispensing machines telephone booths, pay phones, coin charges, location or direction finding systems, navigational equipment used for land, aeronautical or maritime application photography and reproduction machines x-ray, scanner, ultra sound and other apparatus/ equipment used for medical, biomedical, laboratory and testing purposes and other similar electronic or electronically controlled apparatus or devices, x whether located indoor or outdoor P10.00 per unit d. Electronic and communication outlets used for connection and termination of voice, data, computer (including workstations, server, routers, etc.) audio, video, or any form of electronics and communications services, irrespective of whether a user terminal is connected P2.40 per outlet e. Station/terminal/control point/port/central or remote panels/outlets for security and alarm system (including watchman system, burglar alarm intrusion detection systems, lighting controls, monitoring and surveillance system, sensors, detectors, parking management system, barrier controls, signal lights, etc.) electronic fire alarm (including early detection systems, smoke detector, etc.) sound-reinforcement/background, music/paging/conference systems and the like, CATV/MATV/CCTV and off-air television, electronically controlled conveyance systems, building automation, management systems and similar types of electronic or electronically controlled installations whether a user terminal is connected P2.40 per terminal f. Studios, auditoriums, theaters, and similar structures for radio and TV broadcast, recording audio/video reproduction/simulation and similar activities P1,000.00 per location g. Antenna tower/masts or other structures for Installation of any electronic and/or communications transmission/reception P1,000.00 per structure h. Electronic or electronically-controlled indoor and outdoor signages and display systems, including TV monitors, multi-media signs, etc. P50.00 per unit i. Poles and Attachment: i. Per pole (to be paid by pole owner) P20.00 ii. Per attachment (to be paid by any entity who attaches to the pole of others) 20.00 k. n Other types or electronics or Electronically controlled device, apparatus, equipment, Instrument or units not specifically identified above P50.00 per unit 8. Accessories of the Building/structure Fees a. All Parts of Buildings Which are Open on Two (2) or More Sides, such as Balconies, Terraces, Lanais and the Like, shall be Charged 50% of the Rate of the Principal Building of Which they are a Part (Sections 3.a. to 3.d. of this Schedule) b. Buildings with a Height of More than 8.00 Meters shall be Charged an Additional Fee of Twenty-Five Centavos (P0.25) per cu. meter Above 8.00 Meters. The Height shall be Measured from the Ground Level Up to the Bottom of the Roof Slab or the Top of Girls, Whichever Applies. c. Bank and Records Vaults with interior volume Up to 20.00 cu. meters P20.00 i. In excess of 20.00 cu. meters 8.00 d. Swimming Pools, Per Cu. Meter or Fraction Thereof i. GROUP A Residential P3.00 ii. Commercial/Industrial GROUP B, E, F, G 36.00 iii. Social/Recreational/Institutional GROUP C, D, H, I 24.00 iv. Swimming pools improvised from local indigenous materials such as rock, stones and/or small boulders and with plain cement flooring shall be charged 50% of the above rates. v. Swimming pool shower rooms/locker rooms: a) Per unit or fraction thereof P60.00 b) Residential GROUP A 6.00 c) GROUP B, E, F, G 18.00 d) GROUP C, D, H 12.00 e. Construction of Firewalls Separate from the Building: i. Per sq. meter or fraction thereof P3.00 ii. Provided, that the minimum fee shall be 48.00 f. Construction/Erection of Tower: Including Radio and TV Towers, Water Tank Supporting Structures and the Like: Use or character of Self- Trilon Occupancy Support Supporting Guyed i. Single detached dwelling units P500.00 P150.00 ii. Commercial/Industrial (Group B, E, F, G) up to 10.00 meter in height 2,400.00 240.00 a) Every meter of fraction thereof in excess of 10.00 meters 120.00 12.00 iii. Educational/Recreational/ Institutional (Group C, D, H, I) up to 10.00 meters in height 1,800.00 120.00 a) Every meter of fraction thereof in excess of 10.00 meters 120.00 12.00 g. Storage Silos, up to 10.00 meters in height P2,400.00 i. Every meter or fraction thereof in excess of 10.00 meters 150.00 ii. Silos with platforms or floors shall be charged an additional fee in accordance with Section 3.e. of this schedule h. Construction of Smokestacks and Chimneys for Commercial/Industrial Use Groups B, E, F and G: i. Smokestacks, up to 10.00 meters in Height, measured from the base 240.00 a) Every meter or fraction thereof in excess of 10.00 meters 12.00 ii. Chimney up to 10.00 meters in height measured from the base 48.00 a) Every meter or fraction thereof in excess of 10.00 meters 2.00 i. Construction of Commercial/Industrial Fixed Ovens, per sq. meters or fraction thereof of interior floor areas 48.00 j. Construction of Industrial Kiln/Furnace, per cu. Meter or fraction thereof of volume 12.00 k. Construction of reinforced concrete or steel tanks or above ground GROUPS A and B, up to 2.00 cu. meters 12.00 i. Every cu. m. or fraction thereof in excess of 2.00 cu. Meters 12.00 ii. For all other than Group A and B up to 10.00 cu. meters 480.00 (a) Every cu. meters of fraction thereof in excess of 10.00 cu. meters 24.00 l. Construction of water and waste water treatment tanks: (including cisterns, sedimentation and chemical treatment tanks) per cu. meter of volume P7.00 m. Construction of Reinforced Concrete or Steel Tanks Except for Commercial Use i. Above ground, up to 10.00 meters P480.00 Every cu. meter or fraction thereof in excess of 10.00 cu. meters 480.00 ii. Underground, up to 20.00 cu. meters 540.00 Every cu. meter or fraction thereof in excess of 20.00 cu. meter 24.00 n. Pull-outs and Reinstallation of Commercial/ Industrial Steel Tanks: i. Underground, per cu. meter of fraction thereof excavation P3.00 ii. Saddle or trestle mounted horizontal tanks, per cu. meter or fraction thereof volume of tanks 3.00 iii. Reinstallation of vertical storage tanks shall be the same as new construction fees in accordance with Section 8.k. above o. Booths, Kiosks, Platforms, Stages and the like, per Sq. Meter of Fraction Thereof of Floor Area: i. Construction of permanent type 10.00 ii. Construction of temporary type 5.00 iii. Inspection of known-down temporary type, per unit 24.00 p. Construction of Buildings and Other Accessory Structures within Cemeteries and Memorial Parks: i. Tombs, per sq. meter of covered ground P5.00 ii. Semi-enclosed mausoleums whether canopied or not, per sq. meter of built- up area 5.00 iii. Totally enclosed mausoleums, per sq. meter of floor area 12.00 iv. Totally enclosed mausoleums, per sq. meter of floor area 5.00 v. Columbarium, per sq. meter 18.00 9. Accessory Fees a. Establishment of line and grade, all sides fronting or abutting streets, esteros, rivers and creeks, first 10.00 meters P24.00 i. Every meter or fraction thereof in excess of 10.00 meters 2.40 b. Ground Preparation and Excavation Fee i. While the application for Building Permit is still being processed, the Building Official may issue Ground Preparation and Excavation Permit (GP&EP) for foundation, subject to the verification, inspection and review by the line and grade section of the inspection and enforcement division to determine compliance to the line and grade, setbacks, yards/easements and parking requirements. a) Inspection and Verification Fee P200.00 b) Per cu. meters of excavation 3.00 c) Issuance of GP & EP, valid only for thirty (30) days or superseded upon issuance of Building Permit 50.00 d) Per cu. meters of excavation for foundation with basement 4.00 e) Excavation other than foundation or basement, per cu. meters 3.00 f) Encroachment of footing or foundation of building/structures to public areas as permitted, per sq. meter or fraction thereof of footing or foundation encroachment 250.00 c. Fencing Fees: i. Made of masonry, metal, concrete up to 1.80 meters in height, per lineal meter or fraction thereof 3.00 ii. In excess of 1.80 meters in height per lineal meter or fraction thereof 4.00 iii. Made of indigenous materials, barbed, chicken or hog wires, per linear meter 2.40 d. Construction of Pavements, up to 20.00 sq. meters 24.00 e. In excess of 20% or fraction thereof of paved areas intended for commercial/industrial/institutional use, such as parking and sidewalks areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts and the like 3.00 f. Use of streets and sidewalk, enclosures and occupancy of sidewalks up to 20.00 sq. m. per calendar month 240.00 i. Every sq. meter or fraction thereof in excess of 20.00 sq. meters 12.00 g. Erection of Scaffoldings Occupying Public Areas, per Calendar Month i. Up to 10.00 meters in length 150.00 ii. Every lineal meter or fraction thereof in excess of 10.00 meters 12.00 h. Sign Fees : i. Erection and anchorage of display surface, up to 4.00 sq. meters of signboard area 120.00 a) Every sq. meter or fraction thereof in excess of 4.00 sq. meters 24.00 ii. Installation Fees, per sq. meter or fraction thereof of display surface Type of Sign Display Business Signs Advertising Signs Neon P36.00 P52.00 Illuminated 24.00 36.00 Others 15.00 24.00 Painted-on 9.60 18.00 iii. Annual Renewal Fees, per sq. meter of display surface or fraction thereof: Type of Sign Display Business Signs Advertising Signs Neon P36.00 min. fee P46.00 min. fee shall be P124.00 shall be P200.00 Illuminated P18.00 min. fee P38.00 min. fee shall be P72.00 shall be P150.00 Others P12.00 min. fee P20.00 min. fee shall be P40.00 shall be P110.00 Painted-on P8.00 min. fee P12.00 min. fee shall be P30.00 shall be P100.00 i. Repairs Fees : i. Alteration/renovation/improvement on vertical dimensions of buildings/structures in square meter, such as facades, exterior and interior walls, shall be assessed in accordance with the following rate, For all Groups 5.00 ii. Alteration/renovation/improvement on horizontal dimensions of buildings/structures, such as floorings, ceilings and roofing shall be assessed in accordance with the following rate, For all Groups 5.00 iii. Repairs on buildings/structures in all groups costing more than five thousand pesos (P5,000.00) shall be charged 1% of the detailed repair cost (itemized original materials to be replaced with same or new substitute and labor) j. Raising of Building/Structures Fees : i. Assessment of fees for raising of any buildings/ structures shall be based on the new usable area generated. ii. The fees to be charged shall be as prescribed under Sections 3.a. to 3.e. of this Schedule, whichever Group applies. k. Demolition/Moving of Building/Structures Fees, per Sq. Meter of Area or Dimensions Involved: i. Building in all groups per sq. meter floor area 3.00 ii. Building systems/Frames or portion thereof per vertical or horizontal dimensions, including Fences 4.00 iii. Structures of up to 10.00 meters in height 800.00 (a) Every meter or portion thereof in excess of 10.00 meters 50.00 iv. Appendage of up to 3.00 cu. meter/unit 50.00 (a) Every cu. meter or portion thereof in excess of 3.00 cu. meters 50.00 v. Moving Fee, per sq. meter of area of building/structure to be moved 3.00 10. Certificates of Use or Occupancy (Table II.G.I. for fixed costing) a. Division A-1 and A-2 Building : i. Costing up to P150,000.00 P100.00 ii. Costing more than P150,000.00 up to P400,000.00 200.00 iii. Costing more than P400,000.00 up to P850,000.00 400.00 iv. Costing more than P850.000.00 up to P1,200,000.00 800.00 v. Every million or portion thereof in excess of P1,200,000.00 800.00 b. Divisions B-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/and I-1 buildings: i. Costing up to P150,000.00 P200.00 ii. Costing more than P150,000.00 up to P400,000.00 400.00 iii. Costing more than P400,000.00 up to P850,000.00 800.00 iv. Costing more than P850,000.00 up to P1,200,000.00 1,000.00 v. Every million or portion thereof in excess of P1,200,000.00 1,000.00 c. Divisions C-1, 2/D-1, 2, 3 Building s: i. Costing up to P150,000.00 P150.00 ii. Costing more than P150,000.00 up to P400,000.00 250.00 iii. Costing more than P400,000.00 up to P850,000.00 600.00 iv. Costing more than P850,000.00 up to P1,200,000.00 900.00 v. Every million or portion thereof in excess of P1,200,000.00 900.00 d. Division J-1 Building/structures : i. With floor Area up to 20.00 sq. meters P50.00 ii. With floor area above 20.00 sq. meters up to 500.00 sq. meters 240.00 iii. With floor area above 500.00 sq. meters up to 1,000.00 sq. meters 360.00 iv. With floor area above 1,000.00 sq. meters up to 5,000.00 sq. meters 480.00 v. With floor area above 5,000.00 sq. meters up to 10,000.00 sq. meters 200.00 vi. With floor area above 10,000.00 sq. meters 2,400.00 e. Division J-2 Structures : i. Garages carports, balconies, terraces, lanais and the like: 50% of the rate of the principal building, of which they are accessories. ii. Aviaries, aquariums, zoo structures and the like: same rates as for Section 10.d. above. iii. Towers such as for Radio and TV transmissions, cell site, sign (ground or roof type) and water tank supporting structures and the like in any location shall be imposed fees as follows: a) First 10.00 meters of height from the ground P800.00 b) Every meter or fraction thereof in excess of 10.00 meters 50.00 f. Change in Use/Occupancy, per sq. meter or fraction thereof of area affected P5.00 11. Annual Inspection Fees a. Divisions A-1 and A-2 i. Single detached dwelling units and duplexes are not subject to annual inspections ii. If the owner request inspections, the fee for each of the services enumerated below is P120.00 Land Use Conformity Architectural Presentability Structural Stability Sanitary and health Requirements Fire-resistive Requirements b. Divisions B-1/D-1, 2, 3/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/and I-1, Commercial, Industrial Institutional Buildings and Appendages shall be Assessed Area as Follows: i. Appendage of up to 3.00 cu. meters/unit P150.00 ii. Floor area to 100.00 sq. meters 120.00 iii. Above 100.00 sq. meters up to 200.00 sq. meters 240.00 iv. Above 200.00 sq. meter up to 350.00 sq. meters 80.00 v. Above three hundred 350.00 sq. meters up to 500.00 sq. meters 720.00 vi. Above 500.00 sq. meters up to 750.00 sq. meters 960.00 vii. Above 750.00 sq. meters up to 1,000.00 sq. meters 1,200.00 viii. Every 1,000.00 sq. meters or its portion in excess of 1,000.00 sq. meters 1,200.00 c. Division C-1,2, Amusement Houses, Gymnasia and the like: i. First class cinematography or theaters P1,200.00 ii. Second class cinematography or theaters 720.00 iii. Third class Cinematography or theaters 520.00 iv. Grandstands/bleachers, Gymnasium and the like 720.00 d. Annual plumbing inspection fees, each plumbing unit P60.00 e. Electrical Inspection Fees: i. A one time electrical inspection fee equivalent to 10% of total electrical permit fees shall be charged to cover all inspection trips during construction. ii. Annual inspection fees are the same as in Section 4.e. f. Annual Mechanical Inspection Fees: i. Refrigerator and Ice Plant, per ton: a) Up to 100 tons capacity P25.00 b) Above 100 tons up to 150 tons 20.00 c) Above 150 tons up to 300 tons 15.00 d) Above 300 tons up to 500 tons 10.00 e) Every ton or fraction thereof above 500 tons 5.00 ii. Air Conditioning Systems: Windows-type air, conditioners, per unit P40.00 iii. Packaged or centralized air conditioning systems: a) First 100 tons, per ton 25.00 b) Above 100 tons, up to 150 tons per ton 20.00 c) Every ton or fraction thereof above 500 tons 8.00 iv. Mechanical Ventilation, per unit, per kW: a) Up to 1 kW P10.00 b) Above 1 kW to 7.5 kW 50.00 c) Every kW above 7.5 kW 20.00 v. Escalators and Moving Walks; Funiculars and the like: a) Escalator and Moving Walks, per unit P120.00 b) Funiculars, per kW or fraction thereof 50.00 c) Per lineal meter or fraction thereof of travel 10.00 d) Cable Car, per kW or fraction thereof 25.00 e) Per lineal meter of travel 2.00 vi. Elevators, per unit: a) Passenger elevators P500.00 b) Freight elevators 400.00 c) Motor driven dumbwaiters 50.00 d) Construction elevators for materials 400.00 e) Car elevators 500.00 f) Every landing above first five (5) landings for all the above elevators 50.00 vii. Boilers, per unit: a) Up to 7.5 kW 400.00 b) 7.5 kW up to 22 kW 500.00 c) 22 kW up to 37 kW 600.00 d) 37 kW up to 52 kW 650.00 e) 52 kW up to 67 kW 800.00 f) 67 kW up to 74 kW 900.00 g) Every kW or fraction thereof above 74 kW 4.00 viii. Pressurized Water Heaters, per unit 120.00 ix. Automatic Fire Extinguishers, per sprinkler head 2.00 x. Water, Sump and Sewage pumps for buildings/structures for commercial/industrial purposes, per kW: a) Up to 5 kW 55.00 b) Above 5kW to 10 kW 90.00 c) Every kW or fraction thereof above 10 kW 2.00 xi. Diesel/Gasoline internal combustion Engine, Gas Turbine/Engine, Hydro, Nuclear or Solar Generating units and the like, per kW: a) Per kW, up to 50 kW P15.00 b) Above 50 kW up to 100 kW 10.00 c) Every kW or fraction thereof above 100 kW 2.40 xii. Compressed air, vacuum, commercial/ Institutional/industrial gases, per outlet 10.00 xiii. Power piping for gas/steam/etc., per lineal meter or fraction thereof or per cu. meter or fraction thereof, Whichever is higher P2.00 xiv. Other internal combustion engines, including cranes, forklifts, loaders, mixers, Compressors and the like, a) Per unit, up to 10 kW P100.00 b) Every kW above 10 kW 3.00 xv. Other machineries and/or equipment for commercial/industrial/institutional use not elsewhere specified, per unit: a) Up to 1/2 kW P8.00 b) Above 1/2 kW up to 1 kW 23.00 c) Above 1 kW up to 3 kW 39.00 d) Above 3 kW up to 5 kW 55.00 e) Above 5 kW up to 10 kW 80.00 f) Every kW above 10 kW or fraction thereof 4.00 xvi. Pressure Vessels, per cu. meter for materials handling, per lineal meter or fraction thereof P2.40 xvii. Pneumatic tubes, Conveyors, Monorails for material handling, per lineal meter or fraction thereof 30.00 xviii. Weighing Scale Structure, per ton or fraction thereof 24.00 xix. Testing/Calibration of pressure gauge, per unit a) Each Gas Meter, tested proved and sealed, per gas meter 30.00 xx. Every mechanical ride inspection, etc., used in amusement centers of fair, such as ferris wheel, and the like, per unit 30.00 g. Annual Electronics Inspection Fees shall be the Same as the Fees in Section 7 of this Schedule. 12. Certifications: a. Certified true copy of building permit P50.00 b. Certified true copy of Certificate of Use/Occupancy 50.00 c. Issuance of Certificate of Damage 50.00 d. Certified true copy of Certificate of Damage 50.00 e. Certified true copy of Electrical Certificate 50.00 f. Issuance of Certificate of Gas Meter Installation 50.00 g. Certified true copy of Certificate of operation 50.00 h. Other Certifications 50.00 NOTE: the Specifications of the Gas Meter shall be: Manufacturer Serial Number Gas Type Meter Classification/Model Maximum Allowable Operating Pressure psi (kPa) Hub Size mm (inch) Capacity m3/hr. (ft3/hr) ARTICLE G Permit Fee for Excavation SECTION 3G.01. Imposition of Fee. There shall be imposed the following fees on every person or contractor who shall make or cause to be made any excavation on public or private streets within this city. DHIcET Amount of Fee a) For crossing streets with concrete pavement: 1. For crossing concrete pavement (minimum area 2.00 x .600 m., 12 sq.m.) P500.00/sq. meter 2. For crossing across base of streets with concrete pavement, per linear meter (boring method) 300.00/linear meter b) For crossing streets with asphalt pavement: 1. Minimum fee 250.00/linear meter 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.80m) 200.00/linear meter c) For crossing the streets with gravel pavement: 1. Minimum fee 200.00/linear meter 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.3 meters) 150.00/linear meter d) For crossing existing curbs and gutters resulting in the damage 200.00/linear meter e) Additional fee for every Seven (day) of delay in excess of excavation period provided in the Mayor's permit 500.00 SECTION 3G.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. A cash deposit in an amount equal to One Hundred Percent of the cost of restoration shall be deposited with the City Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the city Government in case the restoration to its original form of the street excavated is not made within five (5) days after the purpose of the excavation is accomplished. SECTION 3G.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 Santiago City unless a permit shall have been first secured from the Office of the City Mayor specifying the duration of the excavation. 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. Said official shall likewise inform the City Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. ARTICLE H Registration and Transfer Fees on Large Cattle SECTION 3H.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 3H.02. Imposition of Fee. The owner of a large cattle is hereby required to register said cattle with the City Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: Amount of Fee a) Branding fee P100.00 b) Transfer Fee 50.00 c) For Certificate of Ownership 5.00 d) For Certificate of Transfer 10.00 e) For Registration of Private Brand 200.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 3H.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 3H.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 3H.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. ARTICLE I Fee for Sealing and Licensing of Weights and Measures SECTION 3I.01. Implementing Agency. The City Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. SECTION 3I.02. Sealing and Testing of Instruments of Weights and Measures. All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be City Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, That all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. SECTION 3I.03. Imposition of Fees. Every person before using instruments of weights and measures within this city shall first have them sealed and licensed annually and pay therefor to the City Treasurer the following fees: HcDSaT Amount of Fee a) For sealing linear metric measures: Not over one (1) meter P50.00 Measure over one (1) meter 100.00 b) For sealing metric measures of capacity: Not over ten (10) liters 150.00 Over ten (10) liters 200.00 c) For sealing metric instruments of weights: With capacity of not more than 30 kg. 100.00 With capacity of more than 30 kg. but not more than 300 kg. 150.00 With capacity of more than 300 kg. but not more than 3,000 kg. 500.00 With capacity of more than 3,000 kg. 1,000.00 d) For sealing scale or balance with complete set of weights: For each scale or balances or other balances with complete set of weights for use therewith 700.00 For each extra weight 550.00 e) 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 One Hundred Pesos (P100.00) for each instrument shall be collected. SECTION 3I.04. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by the City Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees therefor paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 3I.05. Place of Payment. The fees herein levied shall be paid in the city where the business is conducted 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 city where he maintains his residence. SECTION 3I.06. Exemptions. a) All instruments for weights and measures used in government work of 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 3I.07. Administrative Provisions. a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the 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 3I.06. n 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 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 ASTcaE 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 (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisoned for not less than six (6) 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 therefor has expired and has not been renewed in due time, shall be punished by a fine or not exceeding One Thousand Pesos (P1,000.00) or by imprisonment of not more than twelve (12) 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 twenty-five (25%) 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, alters any scale or balance, weight or measure after it is officially sealed or who knowingly uses any false scale or balance, weight or measure, whether sealed or not shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than five thousand pesos (P5,000.00) or by imprisonment of not less than six (6) months nor more than twelve (12) months, or both, at the discretion of the Court. d) Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure of any article bought or sold by weight or measure, fraudulently misrepresents the weights or measures thereof shall be punished by a fine of [not less than one thousand pesos (P1,000.00) nor more than five thousand pesos (P5,000.00) or by imprisonment of not less than six (6) months and not more than twelve (12) months, or both at the discretion of the Court]. SECTION 3I.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 P500.00 2. When incorrect but within tolerable allowance of defect or short measure P1,000.00 b) Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered. Penalty 1. When correct P500.00 2. When incorrect but within tolerable allowance of defect or short measure P1,000.00 c) Any person found violating any of the above two (2) provisions for the second time shall be fined twice the above penalty. ARTICLE J Permit Fee on Film-Making SECTION 3J.01. Imposition of Fee. There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this city. cDSAEI Film location shooting per day P400.00 In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. SECTION 3J.02. Time of Payment. The fee imposed herein shall be paid to the City Treasurer upon application for the Mayor's Permit One (1) day before location-filming is commenced. ARTICLE K Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 3K.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 P300.00 b. Light Tractors 500.00 c. Heavy Tractors 1,000.00 d. Bulldozer 1,000.00 e. Forklift 1,000.00 f. Heavy Graders 1,000.00 g. Light Graders 750.00 h. Mechanized Threshers 500.00 i. Cargo Truck 1,000.00 j. Dump Truck 1,000.00 k. Road Rollers 1,000.00 l. Payloader 1,000.00 m. Primemovers/Flatbeds 1,000.00 n. Backhoe 1,000.00 o. Rockcrusher 1,500.00 p. Batching Plant 1,000.00 q. Transit/Mixer Truck 1,000.00 r. Crane 1,000.00 s. Mini-Sawmill (Tistisan) 250.00 t. Other agricultural machinery or heavy equipment not enumerated above 500.00 SECTION 3K.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. SECTION 3K.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. ARTICLE L Permit Fees on Tricycle Operation SECTION 3L.01. Definitions. When used in this Article: a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the former having a total of four wheels, otherwise known as the motorela. b) Tricycle Operators are persons engaged in the business of operating tricycles. c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. e) Zone is a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may operate without a fixed origin and destination. SECTION 3L.02. Imposition of Fees. There shall be collected an annual fee in the amount of Three Hundred Pesos (P300.00) for the operation of tricycle-for-hire. 1. Application for a new tricycle franchise P1,950.00 2. Renewal 150.00 3. Parking Fee 120.00 4. Sticker fee 38.00 5. Galvanized body number 280.00 (P140.00/pc. x 2 pcs. for front and rear) 6. Identification card fee 12.00 7. Mayor's Permit Fee 50.00 SECTION 3L.03. Time of Payment. a) The fee shall be paid to the City Treasurer upon application or renewal of the permit. b) The filing fee shall be paid upon application for an MTOP based on the number of units. c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. SECTION 3L.04. Administrative Provisions. a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's Permit (MTOP) from the Sangguniang Panlungsod. b) The Sangguniang Panlungsod of this City shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service. 2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the municipality unless the applicant is in possession of units with valid registration papers from the Land Transportation Office (LTO). EDCcaS 3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents; 4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. 5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan; 6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceed forty (40) KPH. The Sangguniang Bayan may provide exceptions if there is no alternative route. 7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e., service is rendered upon demand and without a fixed route within a zone. c) The Sangguniang Panlungsod may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer. The official rate to be initially adopted shall be a minimum fee of One Peso (P1) per km. in excess of four (4.0) km. distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Panlungsod. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. d) The zones must be within the boundaries of this city. The existing zones which covers the territorial unit not only of the city but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. e) For the purpose of this Article, a City Tricycle Operator's Permit Regulatory Board is hereby as follows: Chairman of the Committee on Transportation Chairman of the Committee on Peace and Order Chairman of the Committee on Barangay Affairs f) The City Treasurer shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. ARTICLE M Permit Fee on Occupation/Calling Not Requiring Government Examination SECTION 3M.01. Imposition of Fee. There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination with the city as follows: Occupation or Calling Rate of Fee/Annum a) On employees and workers in generally considered "Offensive and Dangerous Business Establishments" P150.00 b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public 150.00 c) On employees and Workers in food or eatery establishment 150.00 d) On employees and workers in night or night and day establishment 150.00 e) All occupation or calling subject to periodic inspection, surveillance and/or regulations by the Municipal Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, criminologist, electrician, electronic technician, club/floor manager. Forensic electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant mechanic, certified "hilot", painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver (cochero), taxi, dancer, stage-performer salesgirl, sculptor, waiter or waitress and welder 50.00 SECTION 3M.02. Exemption. All professionals who are subject to the Provincial Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. SECTION 3M.03. Person Governed. The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith: a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: 1) Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; Ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. ISHaCD 2) Employees and workers in commercial establishments cinematography film storage; cold storage's or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junks shop; hardwares; pest control services; printing and publishing houses; service station; slaughter-houses; textile stores; warehouses; and parking lots. 3) Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being. b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries supermarkets; beauty salons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public. c) Employees and workers in food or eatery establishments such as but not limited to the following: 1) Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains; 2) Stallholders, employees and workers in public markets; 3) Peddlers of cook or uncooked foods; 4) All other food peddlers, including peddlers of seasonal merchandise. d) Employees or workers in night or night and day establishments such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during night time. In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the city aside from those already specifically mentioned in Section P.02. SECTION 3M.04. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the City Treasurer this city upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the City for its employees. SECTION 3M.05. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. In case of change of ownership of the business as well as the location thereof from municipality to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment to starts working. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee next following calendar. SECTION 3M.06. Administrative Provisions. a) The City Treasurer shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purpose. b) Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the City Treasurer and to the City Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE N Permit Fee for the Storage of Flammable and Combustible Materials SECTION 3N.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: 500 to 2,000 liters P200.00 2,001 to 5,000 liters 500.00 5,001 to 20,000 liters 2,000.00 20,001 to 50,000 liters 5,000.00 50,001 to 100,000 liters 10,000.00 Over 100,000 liters 15,000.00 SECTION 3N.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 3N.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 therefor. Gasoline or naptha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. cDTACE b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefor. ARTICLE O Permit and Inspection Fee on Machineries and Engines SECTION 3O.01. Imposition of Fee. There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules: a) Internal combustible engines: 1. 2 HP and below P100.00 2. 5 HP and below but not lower than 3 HP 150.00 3. 10 HP and below but not lower than 5 HP 200.00 4. 14 HP and below but not lower than 10 HP 250.00 5. Above 15 HP 300.00 b) Other stationery engines or machines: 1. 3 HP and below 30.00 2. 5 HP and below but not lower than 3 HP 50.00 3. 10 HP and below but not lower than 5 HP 100.00 4. 14 HP and below but not lower than 10 HP 150.00 5. Above 14 HP 200.00 c) Electrical generators and other machine propelled by electric motors will be levied the same rates found in subsection (1). SECTION 3O.02. Time of Payment. The annual fee imposed in this Article shall be paid to the City Treasurer upon application of the Permit with the Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty (20) days of January, or of every quarter as the case may be. SECTION 3O.03. Administrative Provision. No engine or machine mentioned above shall be installed or operated within the limits of this city, without the permit of the City Mayor and the payment of the inspection fee prescribed in this Article. ARTICLE P Permit Fee for Inspection and Verification of Subdivision SECTION 3P.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee for the verification and inspection of subdivision in this city, in accordance with the rates prescribed by the HLURB, as follows: a) Permit Fee for Verification: Annual Fee 1) For subdivision less than five (5) has. P2,000.00 2) For subdivision from five (5) to less than ten (10) has. 3,000.00 3) For subdivision over ten (10) has. 4,000.00 In addition, subdivision owner shall pay an annual fee of Five Hundred Pesos (P500.00) for verification and inspection per hectare or fraction thereof until the construction of the roads, bridges, drainage system, installation of electric post, and water system, if any are complete. b) Final Permit for Inspection: 1) For the first twenty (20) linear meters P200.00 2) For every meter in excess of linear meters 10.00 3) Streets: a. For the first square meter 10.00 b. For every sq. m. in excess of 20 sq. m. 200.00 4) Reinforced concrete culvert for every meter 20.00 5) Bridge 25.00 If upon verification and inspection, it is found out that the subdivision is of a bigger area than what was reported as its areas, the applicant shall pay the fees corresponding to the area difference and the official receipt therefor shall be presented to the Mayor before final action is taken on the application. SECTION 3P.02. Time of Payment. The fees imposed in this article shall be paid by the subdivision owner or his representative to the City Treasurer before verification or inspection is conducted. SECTION 3P.03. Administrative Provisions. The City Mayor shall administer the provision of this article and other existing ordinance, executive orders, laws, regulating to, and governing subdivision and housing projects. ARTICLE Q Permit Fee for Zoning/Locational Clearance For purpose of zoning areas, the following are classified into: Low Density Residential Zone (R-1) 1. The area in San Andres and Mabini bounded on the North by the Special Development Area (SDA), East by Magabito Creek, West by Ancheta Street to City Hall, and south by Mabini Creek; 2. The Area in Mabini bounded on the North by Cagayan Valley Sanitarium and Hospital (CVSH) (Garcia to Magabito Creek), East by Magabito Creek, West by Garcia Street (Tramo Street), and south by Flood Plain Area or Tumana; 3. The area in Calao East bounded on the North by City main Drainage Channel, Southeast by the proposed Sewerage Treatment Plant Southwest by Vizcalang Street extension, and west by Garcia Street (Tramo Street); 4. The area in Malini and Malvar bounded on the North by the Proposed Sewerage Treatment Plant/Area, East by flood plain area or Tumana, West by Malini Nabbuan Road, and South by the Proposed Circumferential Road Segment 3; 5. The area occupied by Santiago Heights Subdivision in Calaocan bounded on the North by Narra Road, East by Calaocan Malini Road, West and South by Agricultural Lands; 6. The area in Calaocan, Rosario, Plaridel, Patul and Dubinan West bounded on the North by Dubinan Creek to Padua and Salaysay Street, Northeast by Salaysay Street to Roque Street extension and Patul road down to Alonzo Street extension, Rizal Avenue and along Ipil Street to Santiago City-Saguday Road, East by old Camacam Street and South by Ganano River (Calaocan to Patul to NIA South Low Canal Bridge), Demarcation Line from NIA SLC Bridge intersecting Patul, Villa Gonzaga, Patul to Malapat Road to Dubinan Creek; 7. The area in Buenavista bounded on the North and East by Diadi River, on the West by Palac Road-Coty Road to the Proposed Diversion Road Segment 1, and South by Delinguente River; cCHITA 8. The area in San Andres and Rizal bounded on the North by the Proposed Diversion Road Segment 1 (Rizal Creek to National Highway Intersection), East by National Highway, to Basilio Street, and to Diadi River, West by Diadi River and Rizal Creek up to the Proposed Diversion Road, Segment 1; Low Density Residential Zone (R-1) covers 583.30 hectares. Medium Density Residential Zone (R-2) 1. The area in Baptista Village (Phase-1), Calao East bounded on the North by Calao River, East by the Proposed Rail Road (Tramo Street), and West by Pantranco Terminal Fence; 2. The area in Centro East, Villasis and Portion of Calao East bounded on the Northwest by Turingan Street, (Centro East to Calao East), East by Bonifacio Street, along Panganiban Street down to Osmea Street (Calao East), and Southwest by Bayaua Street (Centro East); 3. The area in Dubinan East, Centro West and Calao West bounded on the North by Delinguente River (Dubinan East, Centro West, Calao West up to Calao East-Luna Street), Southeast by Luna Street, along Sacristia Street and C.M Recto Street to Roque Street. (Calao East to Dubinan East), and Southwest by Castroverde Street and Arranz Street, Dubinan East; 4. The area in Malvar bounded on the North by the Proposed CBD-3, East by Commercial Area/Malvar Creek, Southwest by Camacam Street extension to the University of La Salette High School Department Compound, and South by Narra Street, Calaocan; 5. The area in Victory Norte, Victory Sur, Calaocan, Rosario, Plaridel and Dubinan West bounded on the North by Malvar Street and Zamora Street, Victory Norte to Patul Road ( Santiago City-Diffun Road) up to Torres Street, Mapa Street, Roque Street extension and along Padua street, Dubinan West, on the East by back of the PNP Headquarter to Santiago South Central School Oval, SICAT Road and Santiago to Saguday Road down to Lanzones Street Calaocan, on the West by Salaysay Street, on the South by Lanzones and Ipil-ipil Streets to Rizal avenue, and on the Southwest by Ferrer Street, Rosario to Alonzo Street intersecting Patul Road (Santiago City-Diffun Road) and Roque Street Extension up to Salaysay Street Dubinan West. Medium Density Residential Zone (R-2) covers 153.80 hectares. Low Density Commercial Zone (C-1) 1. The area along Maharlika Highway from Malapat Bridge to Sinsayon to Roque Street bounded on the North by Ilut Creek, Sinsayon and Arranz Street, Dubinan East and South by 100-meter strip Agricultural Land from Malapat Bridge to Dubinan Creek, along Padua Street, Dubinan West; 2. The area along Maharlika Highway from Mabini to NIA Batal with a lot depth of 150 meters both ways. Portion of this lies outside the urban area, that is, the area from Magabito Creek to NIA Batal; 3. The area along Santiago City to Ramon Highway from Mabini to Rizal and San Andres Boundary with a lot depth of 100 meters both ways except the area covered by the Santiago City Hall and the Special Development Area (SDA)/Deferred Area. Low Density Commercial Zone (C-1) covers 103.51 hectares. Medium Density Commercial Zone (C-2) 1. Along Maharlika Highway from Roque Street, Dubinan East to Calao River, Calao East; 2. Along City Road, Dubinan East to RC Miranda Bridge, Calao East; 3. The Proposed Commercial Area in Malvar bounded on the Northeast by Baptista Village (City Main Drainage Channel and Vizcalang Street), Northwest by Maharlika Highway, West by Malvar Drainage Canal up to Maharlika Highway, and South by Narra Street. Medium Density Commercial Zone (C-2) covers 217.20 hectares. Institutional Zone (ItZ) Existing Institutional Zones 1. Schools a. Barangay Buenavista: 1. The area covered by Buenavista Elementary School with a land area of 0.10 hectare; 2. The area covered by United Methodist Elementary School with an area of 0.05 hectare; b. Barangay Calao East: 1. The covered by Baptista Village Elementary School with a Land area of 0.3234 hectare; 2. The area covered by Santiago North Central School with a Land area of 2.2688; 3. The area covered by Mother Montessori School with a land area of .10 hectare; c. Barangay Calao West: 1. The area covered by Patria Sable Corpuz College with a land area of 0.1046 hectare; CScaDH d. Barangay Calaocan: 1. The area covered by Santiago City National High school and TESDA with a land area of 4.6938 hectare; 2. The area covered by Calaocan Elementary School with a land area of 1.1624 hectare; e. Barangay Centro East: 1. The area covered by United Methodist Elementary school with a Land area of 0.0962 hectare; 2. The area covered by Cagayan Valley Computer Information Technology College with a land area of 0.03 hectare; f. Barangay Centro West: 1. The area covered by La Salette Elementary School with a land area of 1.3 hectare; g. Barangay Dubinan East: 1. The area covered by Seventh Day Adventist School with a land area of 0.1360 hectare; 2. The area covered by University of La Salette with a land area of 8.0 hectare; 3. The area covered by Superior Institute of Technology with a land area of 0.033 hectare; h. Barangay Mabini: 1. The area covered by Mabini Elementary School with a land area of 1.0 hectare; 2. The area covered by Marian and Child Learning School with a land area of 0.06 hectare; i. Barangay Malvar: 1. The area covered by Infant Montessori School with a land area of 0.45 hectare; 2. The area covered by University of La Salette with a land area of 4.0608 hectare; 3. The area covered by Northeastern College with a land area of 0.50 hectare; 4. The area covered by AMA Computer Learning Center with a land area of 0.035 hectare; 5. The area covered by Miracle Christian Academy with a land area of 0.18 hectare; 6. The area covered by Systems Technology Institute with a land area of 0.02 hectare; 7. The area covered by Valor Christian Montessori School with a land area of 0.05 hectare; j. Barangay Plaridel: 1. The area covered by La Salette Elementary School Annex with a land area of 0.7 hectare; 2. The area covered by Dubinan Elementary School with a land area of 1.489 hectare; 3. The area covered by Santiago Cultural Institute with a land area of 0.6707 hectare; k. Barangay Rosario: 1. The area covered by Rosario Elementary School with a land area of 2.6 hectares; l. Barangay San Andres: 1. The area covered by San Andres Elementary School with a land area of 0.6920 hectare; 2. The area covered by Cagayan Valley Christian Learning School with an area of 0.24 hectare; m. Barangay Sinsayon: 1. The area covered by Sinsayon Elementary School with a land area of 1.4 hectares; 2. The area covered by Little Angels Montessori School with an area of 0.10 hectare; n. Barangay Victory Norte: 1. The area covered by Victory Norte Elementary School with a land area of 0.9999 hectare; 2. The area covered of Santiago South Central School with a land area of 10.8076 hectares; o. Barangay Villasi: 1. The area covered by Northeastern College with a land area of 0.50 hectare; 2. The area covered by Santiago City College with a land area of 0.025 hectare; 3. The area covered by AMA Computer College with a land area of 0.025 hectare. The existing schools in the Urban Area occupy a total land area of 45.0 hectares. 2. Churches, Chapels and other places of worship a. Barangay Buenavista: 1. The area covered by United Methodist Church with an area of 0.07 hectare; 2. The area covered by Union Espiritista with an area of 0.02 hectare; b. Barangay Calao East: 1. The area covered by Iglesia Ni Cristo with a land area of 0.5014 hectare; aHSTID 2. The area covered by Santiago Alliance Christian Church with an area of 0.0040 hectare; c. Barangay Calaocan: 1. The area covered by Iglesia Ni Cristo with a land area of 0.10 hectare; d. Barangay Centro East: 1. The area covered by the United Methodist Church with a land area of 0.0662; e. Barangay Centro West: 1. The area covered by St. James Church with a land area of 0.20 hectare; 2. The area covered by Victory Christian Fellowship with an area of 0.004 hectare; f. Barangay Dubinan East: 1. The area covered by Seventh Day Adventist Church with a land area of 0.0360 hectare; 2. The area covered by Iglesia Filipina Independiente with an area of 0.0601 hectare; g. Barangay Dubinan West: 1. The area covered by Nuestra Seora dela Paz Buenviaje Chapel with a land area of 0.006 hectare; h. Barangay Mabini: 1. The area covered by Roman Catholic Church with a land area of 0.04 hectare; i. Barangay Malvar: 1. The area covered by Muslim Mosque with a land area of 0.0444 hectare; 2. The area covered by Jesus is Lord Fellowship with an area of 0.02 hectare; 3. The area covered by Alliance of Christian Church with an area of 0.016 hectare; j. Barangay Plaridel: 1. The area covered by Bible Baptist Church with a land area of 0.03 hectare; k. Barangay Rosario: 1. The area covered by Iglesia Ni Cristo with a land area of 0.10 hectare; 2. The area covered by Jehovah's Witnesses with an area of 0.050 hectare; l. Barangay San Andres: 1. The area covered by Jesus Christ Saves Global Outreach with a land area of 0.02 hectare; 2. The area covered by Iglesia Filipina Independiente with an area of 0.020 hectare; m. Barangay Sinsayon: 1. The area covered by Ang Dating Daan Congregation with an area of 0.004 hectare; n. Barangay Victory Norte: 1. The area covered by Indian Sikh Temple with a land area of 0.06 hectare; 2. The area covered by Church of God with an area of 0.03 hectare; o. Barangay Victory Sur: 1. The area covered by Roman Catholic Chapel 0.035 hectare; p. Barangay Villasis: 1. The area covered by Church of Jesus Christ of Latter Day Saints with a land area of 0.3586 hectare. The existing churches and chapel in the urban area occupy a total land area of 1.85 hectares. 3. Major Hospitals and Clinics a. Barangay Calao East: 1. The area covered by the Calleon Clinic with an area of 0.020 hectare; 2. The area covered by De Vera's General Hospital with an area of 0.075 hectare; b. Barangay Centro East: 1. The area covered by Callang General Hospital with an area of 0.09 hectare; 2. The area covered by Peafrancia Clinic with an area of 0.0591 hectare; 3. The area covered by Flores Clinic with an area of 0.2457 hectare; c. Barangay Centro West: 1. The area covered by the Nios Clinic with an area of 0.0493 hectare; d. Barangay Dubinan East: 1. The area covered by the Magdamo Clinic Dubinan East with an area of 0.030 hectare; e. Barangay Mabini: 1. The area covered by the Cagayan Valley Sanitarium and Hospital with an area of 2.832 hectares; f. Barangay Rosario: 1. The area covered by the Southern Isabela District Hospital with an area of 0.775 hectare; g. Barangay Victory Norte: 1. The area covered by Corrado Hospital situated in Victory Norte with an area of 0.040 hectare. The existing major hospitals and clinics occupy an area of 4.22 hectares. 4. Government Office a. Barangay Centro West: CDHaET 1. The area covered by the Bureau of Fire and Protection situated in Centro East with an area of 0.040 hectare; 2. The area covered by the old Municipal Hall in Barangay Centro East with an area of 0.06 hectare; 3. The area covered by the Post Office in Barangay Centro East with an area of 0.0225 hectare; 4. The area covered by the Santiago City Coliseum in Barangay Centro East with an area of 0.36 hectare; b. Barangay Mabini: 1. The area covered by the Social Security System in Barangay Mabini with an area of 0.01 hectare; 2. The area covered by the National Food Authority in Barangay Mabini with an area of 1.79 hectare; c. Barangay San Andres: 1. The area covered by the Santiago City Hall situated in Barangay San Andres with an area of 7 hectares; d. Barangay Victory Norte: 1. The area covered by the Philippine National Police Headquarters situated in Victory Norte with an area of 0.2376 hectare; The existing public utilities occupy an area of 9.51 hectares. 5. Barangay Community Centers a. The area occupied by the Barangay Community Center in Buenavista with an area of 0.15 hectare; b. The area occupied by the Barangay Community Center in Calaocan with an area of 0.078 hectare; c. The area occupied by the Barangay Community Center in Calao East with an area of 0.135 hectare; d. The area occupied by the Barangay Community Center in Calao West an area of 0.0181 hectare; e. The area occupied by the Barangay Community Center in Centro East with an area of 0.0528 hectare; f. The area occupied by the Barangay Community Center in Centro West with an area of 0.0082 hectare; g. The area occupied by the Barangay Community Center in Dubinan East with an area of 0.029 hectare; h. The area occupied by the Barangay Community Center in Dubinan West with an area of 0.0797 hectare; i. The area occupied by the Barangay Community Center in Mabini with an area of 0.08 hectare; j. The area occupied by the Barangay Community Center in Malvar with an area of 0.11 hectare; k. The area occupied by the Barangay Community Center in Plaridel with an area of 0.0468 hectare; l. The area occupied by the Barangay Community Center in Rosario with an area of 0.18 hectare; m. The area occupied by the Barangay Community Center in San Andres with an area of 0.08 hectare; n. The area occupied by the Barangay Community Center in Sinsayon with an area of 0.06 hectare; o. The area occupied by the Barangay Community Center in Victory Norte with an area of 0.06 hectare; p. The area occupied by the Barangay Community Center in Victory Sur with an area of 0.1 hectare; q. The area occupied by the Barangay Community Center in Villasis with an area of 0.0596 hectare. The different Barangay Community Centers in the Urban area occupies an area of 1.33 hectare. 6. Cemeteries a. The area covered by the Santiago City Public Cemetery situated in Calaocan with an area of 3.2 hectares; b. The area covered by the Santiago Memorial Cemetery situated in Barangay Calaocan with an area of 5.8 hectares; c. The existing cemeteries in the urban area occupy an area of 9.0 hectares. The total Institutional Zone (ItZ) in the Urban Area occupies an area of 70.91 hectares. (Note: A summary of all institutional areas per urban barangay is presented as "Annex A") Special Development Area (SDA)/Deferred Area The area situated in Barangay San Andres on the North East Quadrant bounded on the North by Quirat Road and Segment 4 of the proposed Circumferential Road, on the East by Magabito Creek, on the West by National Highway and on the South by Basilio Street and Lateral Canal Extension (NIA Canal up to Magabito Creek). It covers a total area of 131.20 hectares. Parks and Open Space 1. Mabini Rotonda located at Barangay Mabini with a total land area of 0.2000 hectare; 2. The Kalayaan Park located at Calao East along City Road corner Maharlika Highway with total land area of 0.4000 hectare; 3. The Rizal Park and Bonifacio Park situated in San Andres with a total land area of approximately 1.1 hectares. Parks and Open Space cover an area of 47.70 hectares. Urban Agricultural Zone (AZ) 1. The area located in Mabini in the Southeast Quadrant bounded on the North by a demarcation line from Tramo Street to Magabito Creek and on the South by Ganano and Calao River; 2. The area located in Sitio Malini in the Southeast Quadrant bounded on the East by Ganano River and on the West by demarcation line along the proposed R-1; 3. The area located in Barangay Malvar and Calaocan in the Southeast Quadrant and bounded on the North by Tramo Street, on the East by Malvar-Malini Road (Vizcalang Street) and Ganano River, on the West by Camacam Street Ext. and on the South by Ganano River; (Note: This excludes the area covered by Santiago Heights Subdivision) 4. The area located in Barangay Buenavista and Sinsayon in the Northwest Quadrant and bounded on the North by Buenavista-Cabulay Road, on the East by Palac Road, on the South by Delinguente River and Capitagan Rivers and on the North by the proposed Circumferencial Road Segment 1 (Sinsayon-Buenavista-Rizal Diversion Road); 5. The area located in Barangay San Andres in the Northwest Quadrant and bounded on the East by Rizal Creek (Quirat Road-Diadi River), on the South by Diadi River and on the Southwest by the proposed Circumferential Road Segment 1 (Diadi River-Rizal Creek). Urban Agricultural Zone covers 117.57 hectares. Major Road Networks 1. Santiago City to Saguday, Quirino Highway will service the Namnama Region, Eco-tourism Area, Commercial Area (C-1), Institutional Zone, Santiago City Agricultural Research Park and Training Center (SCARPTC) area, and Industrial Zone. The present two (2) lanes shall be expanded to four (4) lanes with a 30 meters road right of way; 2. The Santiago City to Ramon, Isabela Highway which services the Northern portion of the City (Northern Isabela, Ifugao, Cagayan, Kalinga, Apayao and Mt. Province) shall be expanded to four (4) lanes with a 30 meters road right of way; 3. In the Northwest Quadrant is the Camacam-Buenavista-Cabulay City Road. It will service Diadi Region, the Eastern barangay of Cordon, Isabela and the Southwest Barangay of Ramon, Isabela. It will expanded to four (4) lanes to accommodate alternate traffic rerouting plan that will link to the proposed diversion road from Sinsayon-Rizal, which has a carriageway of four (4) lanes and proposed road right of way of 40 meters; 4. In the Southern Quadrant there will be two (2) major roads. The first road is the present Santiago City to Diffun, Quirino Road (via Patul), which shall be expanded from two to four lanes with a road right of way of 30 meters. This will address the expanded residential zone in the Southeast quadrant and neighboring rural Barangays. It shall also increase accessibility to Diffun, Quirino. The second road is the proposed City Road to be opened will start from Maharlika highway (Sinsayon to Santiago-Diffun Road). It shall service the proposed Circumferential Road Segment 2 and Sinsayon-Baluarte Road. The proposed road right of way is 30 meters; 5. In the Southeast Quadrant is the opening of a new City Road from Maharlika Highway Villasis (old Pantranco) to the South with a 30 meters road right-of-way. It shall service the proposed C-1 Zone going to the alternate road to the proposed Institutional Zone, Industrial Area, Eco-tourism Area, Santiago City Agricultural Research Park and Training Center (SCARPTC) and Santiago City Agricultural High School (SCAHS). This will also the proposed Circumferential Road Segment 3 and Baluarte-Nabbuan Road; 6. The RC Miranda and the present City Road was already expanded to four (4) lanes with a road right of way of 15 meters, However, the parking space requirements of existing commercial establishment fronting the City Road will still be improved to ease traffic congestions and to give way to pedestrian lanes, sidewalks for the disabled as provided under Batas Pambansa Blg. 220; 7. The Proposed Circumferential Road with a four (4) lane capacity and a thirty (30) meters right of way except for Segment 1 which will have a forty (40) meters road right-of-way will interconnect the major roads (Radial Roads) joining to the center of the urban area and will enhance mobility and accessibility. It also connects the rural areas (Tanap, Diadi, Ganano and Namnama Regions) and neighboring municipalities and provinces. It is divided into four segments. 7.1 Segment 1. This segment of the Proposed Diversion Road from Sinsayon to Rizal is part of the proposed Circumferential Road Segment 1. The proposed road right-of-way is 40 meters which includes farm service road on both sides; 7.2 Segment 2. This will service the residential zone across the Southwest Quadrant of the urban area. It shall extend from Maharlika Highway in Sinsayon to Santiago City-Saguday, Quirino Road in Calaocan. The proposed road right-of-way is 30 meters; EDCTIa 7.3 Segment 3. This will extend from Santiago City-Saguday, Quirino Road in Calaocan to the Agricultural Zone outside the urban area to Maharlika Highway in Batal. The proposed road right-of-way is 30 meters; 7.4 Segment 4. This will extend from the National Highway in Batal around the Proposed Special Development Area in San Andres up to Rizal. The proposed road right-of-way is 30 meters. All existing major roads and streets in the urban area have a total area of 117.95 hectares. The proposed circumferential road has an area of 83.80 hectares. Water Zone (WZ)/Rivers and Creeks There are six major rivers and creeks traversing the city urban area. This includes Delinquente River with an area of 12 hectares, Capitigan River with an area of 4 hectares, Capuntuan Creek with an area of 0.76 hectares, Diadi River with an area of 6.5 hectares, Calao River with the total area of 5.2 hectares, and Rizal Creek with an area of 4 hectares. The water zone occupies an area of 32.75 hectares. Utilities The area occupied by the Santiago Water District Pumping Station and reservoir, ISELCO Office and Telecommunication Facilities in the city with an area of 0.51 hectare. Rural Area The rural area includes all areas outside the designated urban area. It is divided into different regions namely Tanap Region in the North, Diadi Region in the Northwest, Ganano Region in the Southwest, and Namnama Region in the South, Specifically, Tanap Region is composed of Barangay Rizal, Salvador, Batal, and Divisoria. Diadi Region on the other hand is composed of Cabulay, Abra and Ambalatungan and a portion of Sinsayon while Ganano Region is comprised of Villa Gonzaga, Sinili, San Isidro and a portion of Patul. Namnama Region is composed of Baluarte, Balintocatoc, Sagana, Naggasican, Nabbuan, Bannawag Norte, Luna, San Jose and Santa Rosa. a. Low Density Residential Zone (R-1) 1. The Low-Density Residential Zone in Tanap Region occupies an area of 446.79 hectares; 2. The Low-Residential Zone in Diadi Region occupies an area of 120.63 hectares; 3. The Low-Density Residential Zone in Ganano Region occupies an area of 174.89 hectares; 4. The Low-Density Residential Zone in Forest Region occupies an area of 706.79 hectares. The Low Density Residential Zone (R-1) has a total land area of 1,449.10 hectares. (For specific breakdown of Low Density Residential Zone (R-1) per barangay, refer to "Annex B") b. Low Density Commercial Zone (C-1) 1. The area along Santiago City-Saguday, Quirino Highway beginning from the proposed Rotonda to the road going to SCARPTC in Barangay Baluarte with a total area of 23 hectares; 2. The area along Maharlika Highway in Sinsayon with a lot depth of 100 meters both sides to Malapat Bridge with an area of 6.08 hectares; 3. The area along Santiago City-Ramon, Isabela Highway with a lot depth of 100 meters both sides to Rizal Boundary with an area of 36.43 hectares; 4. The area along Maharlika Highway from Magabito Bridge with a lot depth of 150 meters to Santiago City-San Isidro Boundary with an area of 43.87 hectares. The Low Density Commercial Zone has a total land area of 86.38 hectares. (For specific breakdown of Low Density Commercial Zone (C-1) 1) per barangay, refer to "Annex C". c. Institutional Zone (ItZ) The Institutional Zone presented herein comprises of schools, churches and chapels, hospitals and clinics, government or national offices, barangay community centers or barangay halls and cemeteries in the rural area. 1. The Institutional Zone in the Tanap Region occupies a total land area 39.28 hectares; 2. The Institutional Zone in the Diadi Region occupies a total land area of 4.52 hectares; 3. The Institutional Zone in the Ganano Region occupies a total land area of 9.48 hectares; 4. The Institutional Zone in the Namnama Region occupies a total land area of 38.13 hectares. The Institutional Zone has a total land area of 91.41 hectares. (For specific breakdown of Institutional Zone per barangay, refer to "Annex D") d. Sanitary Landfill The Sanitary Landfill in Barangay San Jose with an area of 13.00 hectares. e. Industrial Zone (IdZ) The Industrial Zone in Barangay Luna with an area of 100.00 hectares. f. Eco-tourism Zone (EZ) The area occupied by the Santiago City Agricultural Research Park and Training Center (SCARPTC), Santiago City Agricultural High School, La Salette Shrine, and Agro-forest Area with a total land area of 443.12 hectares. g. Agricultural Zone The Agricultural zone in the rural area has a total land area of 21, 515.30 hectares. h. Wetland (WL) The Wetland situated in Tanap and Namnama Region has an aggregate area of 146.0 hectares. i. Grassland The Grassland situated in Namnama Region has an aggregate area of 1,104.20 hectares. j. Road Networks The road network in the rural area occupies an area of 370.90 hectares. k. Water Zone (WZ)/Rivers and Creeks The water zone in the rural area has a total land area of 328.25 hectares. l. Utilities All utilities in the city including the proposed airport in Barangay Balintocatoc with an area of 75.14 hectares. Interpretation of Zone Boundaries. In the interpretation of the boundaries for any of the zones indicated on the Zoning Map, the following rules shall apply: 1. Where zone boundaries are so indicated that they approximately follow the center of streets, railroads or highway, the street or highway shall be constructed to be the boundaries. ADCIca 2. Where zone boundaries are so indicated that they approximately follow the lot lines; such lot lines shall be construed to be the boundaries. 3. Where the boundaries of a zone follows a stream, lake or other bodies of water, said boundary line shall be deemed to be at the limit of the political jurisdiction of the community unless otherwise indicated. 4. Where a lot of an ownership, as of record at the effective date of this ordinance, is divided by a zone boundary line, the lot shall be constructed to be within the zone where the major portion of the lot is located. In case the lot is bisected by the boundary line, it shall fall in the zone where the principal structure falls. 5. The Textual description of the zone boundaries shall prevail over that of the Official Zoning Maps. SECTION 3Q.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee for Zoning/Locational Clearance for all structures a constructed in this city in accordance with prescribed HLURB rates. Zoning/Locational Clearance Fees Single residential structure attached or detached 1. P100,000 and below P200 2. Over P100,000 to P200,000 400 3. Over P200,000 500 + 1/10 of 1% in excess of P200,000 Apartments/Townhouses 1. P500,000 and below P1,000 2. Over P500,000 to 2 million 1,500 3. Over 2 million 2,500 + 1/10 of 1% of cost in excess of 2M regardless of the number of doors Dormitories 1. P2 Million and below P2,500 2. Over 2 Million 2,500 + 1/10% of 1% of cost in excess of P2 M regardless of the number of doors Institutional Project cost of which is: 1. Below P2 million P2,000 2. Over P2 million 2,000 + 1/10 of 1% of cost in excess of P2M Commercial, Industrial and Agro-Industrial Project Cost of which is: 1. Below P100,000 P1,000 2. Over 100,000-P500,000 1,500 3. Over 500,000-P1million 2,000 4. Over 1 million-P2 million 3,000 5. Over P2 million 5,000 + 1/10 of 1% of cost in excess of P2M Special Uses/Special Projects (Gasoline Station, cell sites, slaughter house, treatment plant, etc.) 1. Below P2 million P5,000 2. Over P2 million 5,000 + 1/10 of 1% of cost in excess of P2M as original application Alteration/Expansion (Affected areas/cost only) SUBDIVISION AND CONDOMINIUM PROJECTS (under P.D. 057) (Processing of Subdivision and Condominium Projects) A. Approval of subdivision Plan (including town houses) 1. Preliminary Approval and locational clearance (PALC)/Preliminary Subdivision Development Plan (PSDP) P250/ha or a fraction thereof Inspection Fee P1,000/ha regardless of density 2. Final Approval and Development Permit P2,000/ ha regardless of density Additional Fee on floor area of houses and Building sold with lot P2/sq.m. Inspection Fee P1,000/ ha regardless of density (not applicable for projects already inspected for PALC application) 3. Alteration of plan (affected areas only) Same as Final Approval & Dev't. permit 4. Certificate of registration processing fee P2,000 5. License to sell (per saleable lot) P150 Additional fee on floor area of house and Building sold with lot P10/sq.m. Inspection Fee P1,000/ ha regardless of density 6. Certificate of Completion Certificate Fee P150 Processing Fee P2,000/ ha regardless of density 7. Extension of time to Develop P350 Inspection fee (affected/unfinished areas only) P1,000/ ha regardless of density B. Approval of Condominium Project (Open market/High Class) Final approval and development permit 1. Processing Fee P5/sq.m. Land Area P200/floor No. of floor P4/sq.m. Building Areas P12/sq.m. of GFA Inspection Fee Same as Final Approval & Dev't. Permit 2. Alteration of Plan (affected areas only) -do- 3. Conversion (affected areas only) 4. Certificate of Registration Processing Fee P2,000 5. License to sell Residential (saleable areas) P12/sq.m. Commercial/Office (saleable areas) P25/sq.m. 6. Extension of Time to Develop Processing Fee P350 Inspection Fee (affected/unfinished areas only) P12/sq.m. of GFA C. Project under BP 220 (Socialized Housing) 1. Subdivision Preliminary Approval and Locational Clearance Socialized Housing P75/ha Economic Housing P150/ha Inspection Fee Socialized Housing P200/ha Economic Housing P500/ha Final Approval and Development Permit Processing Fee Socialized housing P500/ha Economic Housing P1,000/ha Inspection Fee Socialized Housing P200/ha Economic Housing P500/ha (Project already inspected for PALC application may not be charged inspection fee) Alteration of Plan (affected areas only) Same as final approval & dev't. permit Building Permit (floor area of housing unit) P5.00/sq.m. Certificate of Registration Application Socialized housing P350 Economic Housing P500 License to sell (per saleable lot) Socialized housing P20/lot Economic Housing P50/lot (additional fee on floor area of house/building sold with lot) P2/sq.m. Extension of Time Develop Filling Fee Socialized housing P350 Economic Housing P350 Inspection Fee (affected/unfinished areas only) Socialized housing P200/ha Economic Housing P500/ha Certificate of Completion Certificate Fee Socialized housing P150 Economic Housing P150 Processing Fee Socialized housing P200/ha Economic Housing P500/ha Occupancy Permit P2./sq.m. Inspection Fee (saleable floor area of the housing unit) Socialized housing P5./sq.m. Economic Housing P5./sq.m. Condominium Preliminary approval and locational clearance P500 Final approval and development permit Total Land Area P5/sq.m. Number of floor P100/floor Building Area P2./sq.m. of GFA Inspection Fee P2./sq.m. of GFA Alteration Plan (affected areas only) Same as final approval & dev't. permit Certificate of Registration P500 License to Sell P5/sq.m. Extension of time to develop P350 inspection fee (FA x P2 x 2% of remaining dev't cost P2/sq.m. of saleable area Certificate of Completion Certificate Fee P150 Processing Fee P3/sq.m. of GFA D. Approval of Industrial/Commercial Subdivision 1. Preliminary approval and locational clearance P300/ha Inspection Fee P1,000/ha regardless of location 2. Final approval and development permit P5,000/ ha regardless of location Inspection Fee P1,000/ ha regardless of location (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as final approval & dev't. permit 4. Certificate of Registration P2,000 5. License to sell P2/sq.m. of the land area Inspection Fee P1,000/ha regardless of location 6. Extension of time to develop P350 - Inspection Fee (affected/unfinished areas only) P1,000/ha 7. Certificate of Completion Industrial P350/ ha regardless of location Commercial P500/ha regardless of location E. Approval of Farm lot Subdivision 1. Preliminary approval and locational clearance P200/ha Inspection Fee P500/ha 2. Final approval and development permit P1,000/ha Inspection Fee P500/ ha (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) same as final approval & dev't. permit 4. Certificate of Registration P2,000 5. License to sell P500/lot Inspection Fee P1,000/lot 6. Extension of time to develop P350 Inspection Fee (affected/unfinished areas only) P1,000/ha 7. Certificate of Completion Certificate Fee P150 Processing Fee P1,000/ha F. Approval of Memorial Park/Cemetery Project/ Columbarium 1. Preliminary approval and locational clearance Memorial Projects P500/ha Cemeteries P200/ha Columbarium P2,500/ha Inspection fee Memorial Projects P1,000/ha Cemeteries P500/ha Columbarium P12/sq.m. of GFA 2. Final Approval and development permit Memorial Projects P2/sq.m. Cemeteries P1/sq.m. Columbarium P200/floor P4/sq.m. of GFA P5/sq.m. of land Area Inspection Fee (Projects already inspected for PALC application may not be charged inspection fee) Memorial Projects P1,000/ha Cemeteries P500/ha Columbarium P12/sq.m. of GFA 3. Alteration Fee same as final approval & dev't. permit 4. Certificate of Registration P2,000 5. License to sell Memorial Projects P50/2.5 sq.m. Apartment type P20/per unit Cemeteries P20/per tomb Columbarium P50/vault Inspection fee Memorial Projects P1,000/ha Cemeteries P500/ha Columbarium 6. Extension of time to develop Inspection Fee (affected/unfinished areas only) P350 Memorial Projects P1,000/ha Cemeteries P500/ha Columbarium P12/sq.m. of the remaining GFA G. Other Transactions/Certifications Application/Request for: 1. Advertising Approval P500 2. Cancellation/Reduction of Performance Bond P2,000 3. Lifting of suspended licenses to sell P2,000 4. Exemption from cases and desist order P150 5. Clearance to mortgage P1,000 6. Lifting of cases and desist order P2,000 7. Change of name/ownership P1,000 8. Voluntary cancellation of CR/LS P1,000 9. Revalidation/renewal of permit (Condominium) 50% assessed current processing fees including inspection fee Other Certifications 1. Zoning Certification P500/ha 2. Certification of town plan/Zoning Ordinance approval P150 3. Certification of new right/sales P150 4. Certification of Registration (form) P150 5. License to sell (form) P150 6. Certificate of creditable withholding tax (maximum of 5 lots per certificate) P150 7. Other to include: Availability to records/public request P200 Certificate of no record on file P200 Certificate with or without CR/LS P200 Certified Xerox copy of documents (report size) Document of five (5) pages or less P30 Every additional page P3 Photo copy of documents P2 H. UPLC Legal Research Fee Computation of Legal Research Fee for the University of the Philippines Law Center (UPLC) remains at One Percent (1%) of every fee charged but shall in No Case be Lower than P10.00. I. Research/Service Fee (50% discount for student) 1. Photocopy (Maps: Subd./Condo. Plans; presentation size) P100.00 2. Hard copy from diskettes (license to sell data) P30.00 1st 5 pages in excess of 5 3. Electronic file (License to sell available data) P500.00 /diskette; additional 50 for rush job 4. Electronic file (land use maps available) P100.00 5. Certified true copy Map (land use plan) P100.00 Schedule of Fines Conformity with Land Use Conforming Non-Conforming Project Type Minimum Medium Maximum Minimum Medium Maximum Industrial P1000-2500 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 700-1500 1501-3000 3001-3000 1501-3000 3001-6000 6001-9000 Commercial -do- -do- -do- -do- -do- -do- Institutional 600-1200 1201-2400 2401-3500 1201-2400 2401-5000 5001-7000 Residential 500-1000 1001-2400 2401-3500 1001-7000 2001-3000 3001-4000 Special Proj. 1000-3500 3501-6500 6501-10000 Violations of Terms and conditions Minimum Medium Maximum in clearance and all other violations on the 500-2000 2001-3500 3501-5000 requirements for locational clearance For violation of ULRZ/APD, laws, rules and conditions 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- For violation of REM laws, rules and regulations 1. Failure to secure development permit 1000-3000 3001-6000 6001-10000 2. Failure to register project -do- -do- -do- 3. Alteration of approved development permit -do- -do- -do- 4. Non-compliance with approved dev't. plan -do- -do- -do- 5. Incomplete development -do- -do- -do- 6. Non-development -do- -do- -do- 7. Selling without license -do- -do- -do- 8. Violation of terms/condition of development -do- -do- -do- permit/license to sell 9. Non-delivery of title -do- -do- -do- 10. Failure to secure mortgage clearance 1000-2500 2501-4000 4001-5500 11. Failure to secure advertisement approval 500-1000 1001-1500 1501-2000 12. Imposition of realty taxes on vendee 500-1000 701-800 801-1000 contrary to P.D. 957 13. Failure to developer, broker or salesmen to 200-500 501-6000 701-1000 register or renew 14. Violation of other provision of P.D. 957 1000-3000 3001-6000 6001-10000 SECTION 3Q.02. Time of Payment. The fees in this Article shall be paid by the applicant or his representative to the City Treasurer when zoning/locational clearance is granted. SECTION 3Q.03. Administrative Provision. The City Mayor shall administer the provision of this Article and other existing ordinances, executive orders, laws relating to and governing zoning/locational clearance. ARTICLE R Permit Fee for Temporary Use of Roads, Streets, Sidewalk, Alleys, Patios, Plazas and Playgrounds SECTION 3R.01. Imposition of Fee. Any person that shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in this city in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule: 1) For construction P5.00/sq.m. per week or fraction thereof 2) Others 10.00/sq.m. per day For wake and other charitable, religious and educational purposes, use and/or occupancy is exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. SECTION 3R.02. Time of Payment. The fee shall be paid to the City Treasurer upon application of the permit with the City Mayor. SECTION 3R.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 Municipal Treasurer the area occupied for purposes of collecting the fee. ARTICLE S Permit Fee for the Conduct of Group Activities SECTION 3S.01. Imposition of Fee. Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this City shall obtain a Mayor's permit therefor for every occasion of not more than twenty-four (24) hours and pay the City Treasurer the corresponding fee in the following schedule: 1. Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets P200.00 2. Dances 200.00 3. Coronation and ball 200.00 4. Promotional sales 200.00 5. Other Group Activities 200.00 SECTION 3S.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 3S.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 3S.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) of the city who shall assign police officers to the venue of the program or activity to help maintain peace and order. TIEHDC CHAPTER 4 Service Fees ARTICLE A Secretary's Fees SECTION 4A.01. Imposition of Fees. There shall be collected the following fees from every person requesting for verification, annotation, inspection and copies of official records and documents from the offices of this city. Amount of Fee a) For every 100 words or fraction thereof typewritten (not including the certificate and notation) P50.00 b) Where the copy to be furnished is printed in whole or in part, for each page (double this fee if there are two pages in a sheet) 30.00 c) Photocopy or any other copy produced by copying machine per page 30.00 d) Treasurer's tax Clearance Certificate 50.00 e) Certified Copy of Tax Declaration 50.00 f) Assessor's Research Fee 50.00 h) n Assessor's Verification Fee (per unit) (For verification of old records, tax, maps, deeds, etc.) 50.00 j) n Assessor's Annotation Fee (For annotation of mortgage, adverse claims, etc./per cop) 50.00 k) Assessor's Inspection Fee (For ocular inspection of real properties/per unit) 100.00 l) Assessor's Subdivision Fee (per unit) 100.00 m) Assessor's Certification 50.00 n) Zoning Certificate Fees (Certificate as to Zoning Classification) 500.00 Residential Commercial, institutional, Industrial, forestry, parks and Open space, agro-industrial, Tourist, transport/utilities Conservation zone and other 200.00 Certificate of non-conformance 100.00 Application fee 40.00 Miscellaneous fee 40.00 p) n Annual inspection fee for commercial establishments 100.00 q) Certificate from the Building Official 100.00 r) Mayor's Clearance 50.00 SECTION 4A.02. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 4A.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 city record or document is made. ARTICLE B Local Civil Registry Fees SECTION 4B.01. Imposition of Fees. There shall be collected for services rendered by the City Local Civil Registrar of this city the following fees: a) Marriage Fees: 1. Application for marriage license 100.00 2. Marriage license fee 50.00 3. Marriage solemnization fee 30.00/sponsor b) For registration of the following: 1. Legitimation by decree of the court 150.00 2. Legitimation by Other Means 100.00 3. Adoption 500.00 4. Annulment of Marriage 500.00 5. Divorce/Legal Separation 500.00 6. Naturalization 1,500.00 c) Fees for Delayed Registration 1. Birth (timely) 50.00 (late) 50.00 + P15.00/year 2. Marriage 100.00 + 20.00/yr. 3. Death 100.00 + 20.00/yr. d) Fees for Issuance of Certifications: Local Abroad 1. Birth 25.00 50.00 2. Marriage 25.00 50.00 3. Death 25.00 50.00 e) 1. Change of First Name 3,000.00 2. Correction of Clerical Error 1,000.00 3. Filing Fee for Migrant Petitioner 500.00 4. Other Legal documentation for Record Purposes 1,000.00 f) For certified copies of any document in the register, for each page 20.00 g) Burial Fees: 1. Burial Permit Fee 50.00 2. Transfer of cadaver 100.00 3. Exhumation of cadaver 100.00 4. Open tomb 75.00 SECTION 4B.02. Exemptions. The fee imposed in this Article shall not be collected in the following cases: a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. ACcaET b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. c) Burial permit of a pauper, per recommendation of the City Mayor. SECTION 4B.03. Time of Payment. The fees shall be paid to the City Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 4B.04. Administrative Provision. A 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. ARTICLE C Police Clearance Fee SECTION 4C.01. Imposition Fee. There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this city the following fees: Amount of Fee 1. For employment, scholarship, study grant, and other purposes not hereunder specified P50.00 2. For change of name 50.00 3. For application for Filipino citizenship 500.00 4. For passport or visa application 100.00 5. For firearms permit application 500.00 6. For PLEB clearance 100.00 SECTION 4C.02. Time of Payment. The service fee provided under this Article shall be paid to the City Treasurer upon application for police clearance certificate. ARTICLE D Sanitary Inspection Fee SECTION 4D.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: Amount of Fee a. For house for rent P200.00 b. For Commercial 500.00 SECTION 4D.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 4D.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 E Service Fees for Health Examination SECTION 4E.01. Imposition of Fee. There will be collected a fee of Fifty Pesos (P50.00) from any person who is given a physical examination by the City Health Officer or his duly authorized representative and a fee of Twenty Pesos (P20.00) will be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate. 1. Laboratory Services Complete Blood Count P60.00 Hemoglobin/Hematocrit 40.00 ABO, Rh Typing 60.00 Clotting Time-Bleeding Time 30.00 Routine Urinalysis 40.00 Fecalysis 30.00 Pregnancy Test 100.00 Hepatitis Bs Antigen 120.00 Anti Streptolysis O 100.00 Rapid Plasma/reain 100.00 Grain Stain 50.00 Blood smear for Malaria 30.00 Acid Faro Stain 50.00 KOH 30.00 2. Dental Services (new charges) Extraction 30.00 Filling 30.00 Pit and Fissure Sealant 50.00 Prophylaxis 50.00 Consultation free Alveolectomy 150.00 3. Medical Certificate 25.00 4. Post Mortem Examination 50.00 SECTION 4E.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 4E.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. 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 night clubs include dance instructors, hostess, cooks, bartenders, waitresses, etc. 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. SaIEcA 5. Massage clinics and sauna bath establishments include masseurs, massage clinic/sauna bath attendants, etc. 7. * Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums. * Note from the Publisher: Copied verbatim from the official copy. 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 4E.04. Penalty. A fine of Five Hundred Pesos (P500.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. CHAPTER 5 City Charges ARTICLE A Rentals of Personal and Real Properties Owned by the City SECTION 5A.01. Imposition. The following rates of rental fees for the use of real and personal properties of this city shall be collected: 1. Six (6) wheeler dump truck P200.00/hour 2. Grader 500.00/hour 3. Backhoe 300.00/hour 4. Payloader 500.00/hour 5. Others Properties that may be As may be decided by acquired after the promulgation the Sangguniang of this ordinance Panlungsod SECTION 5A.02. Time of Payment. The fees imposed herein shall be paid to the City Treasurer or his duly authorized representative, before the use or occupancy of the property. ARTICLE B Service Charge for Garbage Collection SECTION 5B.01. Imposition of Fee. There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule: 1. For residential P500.00 per annum 2. For commercial 1,000.00 per annum SECTION 5B.02. Time of Payment. The fees prescribed in this Article shall be paid to the City Treasurer on or before the tenth (10th) day of every month or the authorized representative who shall collect the said fee from the establishment. SECTION 5B.03. Administrative Provisions. 1. For purposes of the imposition, the area of garbage collection shall only be the business area of the town proper and Public Market. 2. The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection. IaHDcT 3. The Sanitary Inspector (for the City Health Officer) shall inspect once every month of the said business establishment to find out whether garbage is properly disposed of within the premises. 4. This Article shall not apply to business operators or establishments which provides their own system of garbage disposal. ARTICLE C Charges for Parking SECTION 5C.01. Imposition of Fee. There shall be collected fees for the use of city owned parking area or designated streets for pay parking in accordance with the following schedule: Day Parking Rates Vehicle Type Annual Daily Private Cars and Service Vehicles P2,000.00 P20.00 Passenger Jeepneys 2,000.00 20.00 Cargo Trucks/Delivery Vans 3,000.00 50.00 Passenger Bus 3,000.00 50.00 Towing Fee of P300.00 and impounding fee of P100.00/day shall be collected from owners of vehicles who shall violate this Article. Each barangay shall assist the municipal government in ensuring compliance by car-owning residents with the night-parking regulation and shall correspondingly receive a thirty percent (30%) share of the fees collected from its area of jurisdiction. SECTION 5C.02. Time of Payment. The fees herein imposed shall be paid to the City Treasurer or to his duly delegated representative upon parking thereat. ARTICLE D Cemetery Charges SECTION 5D.01. Imposition of Fees. There shall be collected the following rental fees for a period of five years for the rental of City Cemetery lots: Fee for Lease Period a) Rental fee for each burial lot 20.00/sq. m. b) For every additional layer thereof 50.00/sq. m. c) For niches 50.00/sq. m. SECTION 5D.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 5D.03. Administrative Provisions. a) As used in this Article, City Cemetery shall refer to the lot owned by this city located at Barangay Calaocan and such other lot as determined by the City Government. b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters. c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds. 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) 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. f) 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 therefor. g) 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. 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 E Slaughter and Corral Charge SECTION 5E.01. Imposition of Fees. There shall be imposed the following: a) Permit Fee to Slaughter. Before any animal is slaughtered for public consumption, a permit fee therefor shall be secured from the City Veterinarian or his duly authorized representative who will determine whether the animal is fit for human consumption, thru the City Treasurer upon payment of the corresponding fee, as follows: For Hogs Live Weight 30 kls. (Letchonon) 80 kls. 150 kls. Carcass Weight 25 kls. (Letchonon) 60 kls. 130.kls. Fees: Ante Mortem Inspection 2.00 per head 2.00 per head 2.00 per head Holding Pen 5.00 per head 5.00 per head 5.00 per head Permit to Slaughter 5.00 per head 5.00 per head 5.00 per head Post Mortem Inspection 4.80 13.20 26.00 Delivery Fee 4.80 13.20 26.00 Slaughter Fee (Optional) 58.40 61.60 76.00 Total Fees 80.00 100.00 140.00 ======= ======== ======== For Large Animals Live Weight 100 kls. 200 kls. 400 kls. Carcass Weight 55 kls. 108 kls. 216 kls. Fees: Ante Mortem Inspection 3.00 per head 3.00 per head 3.00 per head Holding Pen 5.00 per head 5.00 per head 5.00 per head Permit to Slaughter 5.00 per head 5.00 per head 5.00 per head Certificate of Ownership 20.00 per head 20.00 per head 20.00 per head Trans. Cert. of Ownership 20.00 per head 20.00 per head 20.00 per head LDF 2.00 per head 2.00 per head 2.00 per head Post Mortem Inspection 11.00 21.60 43.20 Delivery Fee 11.00 21.60 43.20 Slaughter Fee (Optional) 98.00 101.80 103.60 Total Fees 175.00 200.00 245.00 ======= ======== ======== SECTION 5E.02. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the City Veterinarian. SECTION 5E.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 coral 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 5E.04. Time 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 therefor. 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 therefor before the slaughter permit is granted. c) Before any animal is slaughtered for public consumption, a permit therefor 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 F Rental Fee on Mineral Lands SECTION 5F.01. Definitions. When used in this Article: a) Minerals mean all naturally occurring inorganic substances in solid, liquid, or any intermediate state including coal. Soil which supports organic life, sand and gravel, guano, petroleum, geothermal energy and natural gas are included in this term but are governed by special laws. b) Mineral Lands are those lands in which minerals exist in sufficient quantity and grade to justify the necessary expenditures in extracting and utilizing such minerals. SECTION 5F.02. Collection of Fee. There shall be collected an annual rental fee from the lessee of mineral lands in this city for the exploration, development and exploitation and disposition of minerals form said lands covered by lease in accordance with the following rates: a) On public lands bearing quarry resources Fifty pesos (P50.00) per hectare or fraction thereof for each and every year during the lease period SDTIaE b) On all other mineral lands containing metallic or non-metallic minerals under existing mining laws and decrees. Ten pesos (P10.00) per hectare, or a fraction thereof for each and every year during the lease period. SECTION 5F.03. Time of Payment. The rental fee shall be paid in advance to the City Treasurer or his duly authorized representative on the date of the granting of the lease and on the same date every year thereafter during the life of the lease. CHAPTER 6 General Administrative Provisions ARTICLE A Collection and Accounting of City Taxes and Other Impositions SECTION 6A.01. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 6A.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 6A.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 6A.04. Surcharge for Late Payment. Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 6A.05. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the amount of any other revenue due to the municipality except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 6A.06. Collection. Unless otherwise specified, all taxes, fees and charges due to this city shall be collected by the City Treasurer or his duly authorized representatives. 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 6A.07. 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 6A.08. 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 municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 6A.09. 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 6A.11. n 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 city ordinance shall accrue to the General Fund of the city. ARTICLE B Civil Remedies for Collection of Revenues SECTION 6B.01. Local Government's Lien. Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 6B.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 all may be pursued concurrently or simultaneously at the discretion of the City Treasurer. SECTION 6B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows: a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the 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. AacCIT b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the 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 due, 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 municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the 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 municipal 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. 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. TIEHSA 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 the city. m) Resale of Real Estate Take 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 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: 1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. ARTICLE C Taxpayer's Remedies SECTION 6C.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 treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 6C.02. Protest of Assessment. When the City 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. SECTION 6C.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 6C.04. Legality of this Code. Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. TDAcCa ARTICLE D Miscellaneous Provisions SECTION 6D.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 6D.02. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 6D.03. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the City Treasurer for public dissemination. SECTION 6D.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 6D.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. CHAPTER 7 General Penal Provisions SECTION 7.01. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER 8 Final Provisions SECTION 8.01. 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 8.02. Applicability Clause. All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 8.03. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 8.04. Special Transitory Provisions. a) The tax on special levy shall be collected upon enactment by Sangguniang Panlungsod of an enabling ordinance. SECTION 8.05. Effectivity. This Ordinance shall take effect ten (10) days after its publication. ENACTED, December 17, 2007. CERTIFIED TRUE AND CORRECT: (SGD.) ALVIN N. ABAYA City Vice Mayor & Presiding Officer ATTESTED: (SGD.) JANET C. FRANCIA Secretary to the Sanggunian APPROVED: (SGD.) AMELITA S. NAVARRO City Mayor THIS IS TO CERTIFY that the above Ordinance was published in the Black & White TVS News Services in its December 19, 2007 issue. (SGD.) JANET C. FRANCIA Secretary to the Sanggunian n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. Missing item 14. n Note from the Publisher: Copied verbatim from the official copy. Missing SECTION 3C.03. n Note from the Publisher: Copied verbatim from the official copy. Missing item j. n Note from the Publisher: Copied verbatim from the official copy. Duplication of SECTIONS 3I.06 and 3I.07. n Note from the Publisher: Copied verbatim from the official copy.