Revised Municipal Revenue Code of Santo Domingo, Ilocos Sur of 2018

August 20, 2018 SANTO DOMINGO MUNICIPAL ORDINANCE NO. 020-18 REVISED MUNICIPAL REVENUE CODE OF SANTO DOMINGO, ILOCOS SUR OF 2018 CHAPTER 1 General Provisions ARTICLE A Title and Scope SECTION 1A.01. Title . This code shall be known as the revised Revenue Code of Sto. Domingo, Ilocos Sur of 2018. HTcADC SECTION 1A.02.0 Scope . This Code shall govern the levy assessment and collection of taxes, fees, charges and other legal impositions within the jurisdiction of this municipality. ARTICLE B Definition and Rules of Construction SECTION 1B.01. Definition of Terms. When used in this Code. a. Agricultural products include the yield of the soil, such as corn, wheat, rye, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by products; ordinary salt, all kind of fish, poultry; and the livestock and animal products, whether in their original form, or not; The phase 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 purpose of preserving or otherwise preparing said products for the market. To be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that have undergone not only simple but even sophisticated process employing advanced technological mean in packaging like dressed chicken or ground coffee in plastic bags or styrofoam or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in the 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. b. Business means trade or commercial activity regularly engaged in as means of livelihood or with a view to profit. c. Charges refer to pecuniary liability, as rents or fees, against person or property. d. Corporation includes partnerships, no matter how created or organized, joint stock companies, joint accounts ( cuantas en participation ), association or insurance companies but do 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 formed by persons for the sole purpose of exercising their common professional no part of the income of which is derived from engaging in any trade or business. e. Countryside and Barangay Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as the Magna Carta for countryside and barangay business (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 service of a public officer in the discharge of his official duties. g. Franchise is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of the public welfare, security and safety. h. Gross sales or receipts include the total amount of money or its equivalent representing the contract price, or compensation or service fee, including the amount charged or materials supplied with the services and deposits or advanced payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and the value added tax (VAT). i. Municipal water includes not only streams, and tidal waters within the municipality, not being to subject of private ownership, and not compromised within the national parks, public forest, timberlands, forest reserves or fishery reserves, but also marine water included between the two lines drawn perpendicularly to the coastline from points where the boundary lines of the municipality or city touch the sea at low tide and a third line where the parallels with the general coastline and (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen kilometers of marine waters between them the third line shall be equally distant from opposite shores of the respective municipalities. j. Operator includes the owner, manager, administrator or any person who operates or is responsible for the operation of a business establishment or undertaking. k. Persons mean every natural or juridical being susceptible of rights and obligations or of being the subject of legal relations. l. Residents refer to natural persons who have their habitual residence in the province, city or municipality where their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provisions creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residence of the province, city or municipality where they have their legal residence or principal place of the business or where they conduct their principal business or occupation. m. Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; n. Vessels include every type of boats, craft or other artificial contrivance, or capable of being used as a means of transformation on water; o. Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure and/or discharged vessel; p. Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other the end user regardless of the quantity of the transaction: SECTION 1B.02. Words and Phrases Not Herein Expressly Defined. Words and Phrases embodied in this code not herein specifically defined shall have the same definitions shall have the same definitions as found in RA 7160, and its Implementing Rules and Regulations as well as other applicable laws. SECTION 1B.03. Rules of Construction. In construing the provision 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 language but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall extend and 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. b. Gender and Number Every word in the Code importing the singular number shall extend and 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, 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 days fall on a Sunday or holiday, in which case the same shall be excluded in the computation and the day following shall be considered the last day. e. References All references to chapters, articles or sections are to the chapters Article or Sections in this Code unless otherwise specified. f. Conflicting Provisions of Chapters If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. g. Conflicting Provisions of Section 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. CHAPTER II Municipal Taxes ARTICLE A Business Tax SECTION 2A.01. Definition of Terms. a. Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun; b. Amusement places include theaters, cinemas, concert hall, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; c. Banks and other institutions include nonblank financial intermediaries, lending investors, finance and investments companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder. d. Capital Investment is the capital which a person employs in any undertaking or which he contributes to the capital of a partnership, corporation, or any juridical entity or association in a particular taxing jurisdiction. e. Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of Local Government Code of 1991, whose activity consist 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. aScITE As use in this section, the term contractor shall include general engineering general building and especially 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 power; proprietors or operators of smelling plants; engraving, plating and plastic lamination establishments; proprietors or operators it transacts its business, which would be liable to each creditor, and which in case of in solving passes on to a receiver of establishment 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 laundries using washing machines; proprietors or owners of shops for the rapid of any kind of mechanical and electrical devices, instruments, apparatus, or Furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body building saloons and similar establishments; photographic studios, funeral parlors; proprietor or operators of hotels, motels, and lodging houses; proprietors or operators of arrastre and stevedoring, warehousing or forwarding establishments, master plumber, smiths and house of sign painters, printers, bookbinders, lithographer, publisher except those engaged in the publication of printing of any newspapers, magazines, 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 detective or watchman agencies, commercial and immigration brokers, and cinematographic film or owners, lessors and distributors. f. Dealer means one whose business is to buy and sell merchandise, goods and chattels as merchant. He stands immediately between the producer or manufacturer and the consumer defends for his profit not upon the labor he bestow upon his commodities but upon the skill and foresight with which he watches market. g. Manufacturer includes every person who, by physical or chemical process, alters the exterior texture, or form or inner substance of any raw material or manufactures or partially manufactured product in such manner as to prepare it for special use or uses to which could not have been put in this original condition, or who by any such process, alters the quality of any such raw materials or manufactures or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw materials or manufactured products with other materials or product of the same or of different kinds and in such manner that the finished products of such processed or manufacture can be put to a special use or uses to which raw materials or manufactured or partially manufactured in their original condition could not have been put and who in addition, alters such raw materials or manufactured or partially manufactured products or distribution to others and for his own use for consumption. h. Marginal farmer or fisherman refers to individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural marine products produced by himself and his intermediate family, whose annual income from such farming or fishing does not exceed Fifty Thousand Pesos (Php50,000.00) or the poverty line established by NEDA for the particular region locality, whichever is higher; i. Motor Vehicle means any vehicle propelled by any power other than muscular power using the public road rollers, trolley cars, street-sweepers, sprinkles lawn mowers, bulldozers, graders, forklifts, amphibian trucks and cranes if not used on public roads, vehicles which run only on rails or tracks and tractors engines of all kinds used exclusively for agriculture purposes. SECTION 2A.02. Imposition Tax. there is hereby imposed to the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amount hereafter prescribed: a.) On manufacturers, assemblers, re-packers, processors, brewers, distillers, rectifiers, and compounders or liquors, distill spirits and wines or manufactures of any article of commerce of whatever kind or nature I accordance with the following schedules; With Gross Sales/Receipts for the Preceding Calendar Year In the amount of: Amount of Tax Per Annum Less than Php10,000.00 Php191.00 10,000.00 or more but less than 15,000.00 254.00 15,000.00 or more but less than 20,000.00 381.00 20,000.00 or more but less than 30,000.00 508.00 30,000.00 or more but less than 40,000.00 762.00 40,000.00 or more but less than 50,000.00 952.00 50,000.00 or more but less than 75,000.00 1,525.00 75,000.00 or more but less than 100,000.00 1,906.00 100,000.00 or more but less than 150,000.00 2,541.00 150,000.00 or more but less than 200,000.00 3,176.00 200,000.00 or more but less than 300,000.00 4,447.00 300,000.00 or more but less than 500,000.00 6,353.00 500,000.00 or more but less than 750,000.00 9,240.00 750,000.00 or more but less than 1,000,000.00 11,550.00 1,000,000.00 or more but less than 2,00,000.00 15,773.00 2,000,000.00 or more but less than 3,000,000.00 19,058.00 3,000,000.00 or more but less than 4,000,000.00 22,869.00 4,000,000.00 or more but less than 5,000,000.00 25,179.00 5,000,000.00 or more but less than 6,500,000.00 28,153.00 6,500,000.00 or more At the rate of 43.3% of 1%. The preceding rates shall apply to amount of domestic sales of manufacturer, assemblers, refackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits and wines or manufacturers of any articles of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Article. b. On wholesalers, distributors or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: With Gross Sales/Receipts for the Preceding Calendar Year In the amount of: Amount of Tax Per Annum Less than Php1,000.00 Php20.00 1,000.00 or more but less than 2,000.00 38.00 2,000.00 or more but less than 3,000.00 58.00 3,000.00 or more but less than 4,000.00 83.00 4,000,00 or more but less than 5,000.00 116.00 5,000.00 or more but less than 6,000.00 140.00 6,000.00 or more but less than 7,000.00 165.00 7,000.00 or more but less than 8,000.00 190.00 8,000.00 or more but less than 10,000.00 215.00 10,000.00 or more but less than 15,000.00 254.00 15,000.00 or more but less than 20,000.00 381.00 20,000.00 or more but less than 30,000.00 508.00 30,000.00 or more but less than 40,000.00 762.00 40,000.00 or more but less than 50,000.00 952.00 50,000.00 or more but less than 75,000.00 1,525.00 75,000.00 or more but less than 100,000.00 1,906.00 100,000.00 or more but less than 150,000.00 2,541.00 150,000.00 or more but less than 200,000.00 3,176.00 200,000.00 or more but less than 300,000.00 4,447.00 300,000.00 or more but less than 500,000,00 6,353.00 500,000.00 or more but less than 750,000.00 9,240.00 750,000.00 or more but less than 1,000,000.00 11,550.00 1,000,000.00 or more but less than 2,000,000.00 15,773.00 2,000,000.00 or more At the rate of fifty eight percent (58%) of one percent The business enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for: HEITAD c. On exporters and on manufacturers, millers, producers, wholesalers, distributors, or retailers of essential commodities enumerated here under at a rate not exceeding one half (1/2) of the rates prescribed under sections (a), (b) and (d) of this article: 1. Rice and corm: 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 soup, detergents and medicines; 5. Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides, insecticides herbicides and other farm inputs; 6. Poultry feeds and other animal fees; 7. School supplies; and 8. Cement. For purpose 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 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 Section 2A.02. d. On retailers With Gross sales/receipts For the Preceding Year Rates of Tax Per annum 360,000.00 or less 1% More than 360,000.00 2% The rate of one percent (1%) per annum shall be imposed on sales not exceeding four hundred thousand pesos (400,000.00) while the rate of two percent (2%) per annum shall be imposed on sales in excess of the first three hundred sixty thousand pesos. The barangay, however, shall have the exclusive power to levy taxes as provided under Sec. 152 (a) of the Local Government Code of 1991 on stores or retailers with fixed business establishments with gross sales or receipts of the preceding calendar year of thirty thousand (Php30,000.00) or less. e. On contractors and other independent contractors, in accordance with the following schedule: With Gross Sales/Receipts For the Preceding Calendar Year In the amount of: Amount of Tax Per Annum Less than 5,000.00 Php32.00 5,000.00 or more but less than 10,000.00 71.00 10,000.00 or more but less than 15,000.00 120.00 15,000.00 or more but less than 20,000.00 190.00 20,000.00 or more but less than 30,000.00 317.00 30,000.00 or more but less than 40,000.00 444.00 40,000.00 or more but less than 50,000.00 635.00 50,000.00 or more but less than 75,000.00 1,016.00 75,000.00 or more but less than 100,000.00 1,525.00 100,000.00 or more but less than 150,000.00 2,287.00 150,000.00 or more but less than 200,000.00 3,049.00 200,000.00 or more but less than 250,000.00 4,193.00 250,000.00 or more but less than 300,000.00 5,336.00 300,000.00 or more but less than 400,000.00 7,346.00 400,000.00 or more but less than 500,000.00 9,529.00 500,000.00 or more but less than 750,000.00 10,684.00 750,000.00 or more but less than 100,000.00 11,839.00 100,000.00 or more but less than 2,000,000.00 13,283.00 2,000,000.00 or more At the rate of fifty eight percent (58%) of one percent (1%) f. On banks and other financial institutions at the rate of fifty percent (50%) of one percent (1%) on the gross receipts of the preceding calendar year derived from interest, commission and discounts from lending activities, income from financial leasing, dividend, rentals on property, and profit from exchange or sale of property, insurance premium, all other income and receipts. All other income and receipts of banks and financial institutions are not otherwise enumerated above shall be excluded from the taxing authority of the municipality. g. On service establishment such as those enumerated below which principally render or offer services: Accounting and Business Management Agencies Advertising Agencies Brokerages Bulldozers, tractors, or other heavy equipment made available to others for consideration Business Agencies like security agencies, employment agencies and business firms. Collecting Agencies. Construction and/or repair shops of animal drawn vehicles, bicycles and/or tricycles Dancing School/Pavillion Garage Services Hospitals Machine Shop Shops for Shearing Animals Vaciador Shops Lathe Machine Shops General Merchandising Medical/dental clinics Rental Equipment Tricycle Operators Other similar services establishments and/or persons rendering service such as laundry shops, sculpture shops, travel agencies, mine driller operators and the like. With Gross Sales/Receipts For the Preceding Calendar Year In the Amount of: Amount of Tax Per Annum Less than 5,000.00 Php28.00 5,000.00 or more but less than 10,000.00 65.00 10,000.00 or more but less than 15,000.00 109.00 15,000.00 or more but less than 20,000.00 173.00 20,000.00 or more but less than 30,000.00 289.00 30,000.00 or more but less than 40,000.00 404.00 40,000.00 or more but less than 50,000.00 520.00 50,000.00 or more but less than 75,000.00 721.00 75,000.00 or more but less than 100,000.00 1,010.00 100,000.00 or more but less than 150,000.00 1,444.00 150,000.00 or more but less than 200,000.00 2,021.00 200,000.00 or more but less than 250,000.00 2,559.00 250,000.00 or more but less than 300,000.00 3,176.00 300,000.00 or more but less than 400,000.00 4,043.00 400,000.00 or more but less than 500,000.00 5,198.00 For every Php10,000.00 in excess of Php500,000.00 58.00 h. On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountains, bars, carinderias, or food caterers, in accordance with the following schedule: With Gross Receipts/Sales for The Preceding Calendar Year In the Mount of: Rate of Tax Per Annum Less than 18,000.00 0.26% 18,000.00 or more but less than 45,000.00 0.53% 45,000.00 or more but less than 90,000.00 0.79% 90,000.00 or more but less than 180,000.00 1.05% 180,000.00 or more but less than 450,000.00 1.31% 450,000.00 or more but less than 675,000.00 1.58% 675,000.00 or more but less than 900,000.00 1.84% 900,000.00 or more 2.10% i. On amusement places wherein the customers thereof actively participate without making bets or wagers including, but not limited to, the following: Amount of Tax Per Annum i) Night and day clubs/cabarets/beer houses Php6,930. ii) Cocktail lounges or bars 2,310.00 iii) Bath houses, swimming pools, resorts and other similar places 578.00 iv) Skating rinks 347.00 v) Billiard and pool halls For the first table 58.00 For each additional table 23.00 vi) Bowling alleys Automatic lanes 578.00/lane None automatic lane 231.00/lane vii) Steam baths, saunas and similar establishment 1,155.00 viii) Theaters and cinema houses Itinerant operators 58.00/night With Orchestra with a seating capacity of less than 500 578.00 With Balcony with a seating capacity of less than 500 693.00 With balcony and orchestra with seating Capacity of more than 500 to 900 924.00 With balcony and orchestra with seating Capacity of more than 500 1,155.00 ix) Boxing arena/stadium/coliseum 525.00 x) Boxing contest 116.00/fight xi) Cockpits 2,310.00 Per cockfight-ordinary/monthly 500.00 Per cockfight-derby 1,000.00 xii) Circuses, carnivals and the like 116.00 for the first (10) days and additional Php55.00 on succeeding days. xiii) Holding of operas, dances, rentals concerts, flower shows, musical shows, literary or oratorical shows, benefit shows, zarzuelas and promotional film showing 58.00 j. amusement devices: Amount of Tax Per Annum i) Each juke/music box machine Php116.00 ii) Each video machine 231.00 iii) Each machine or apparatus for visual entertainment 116.00 iv) Each apparatus for weighting persons 58.00 v) Golf links 3,150.00 vi) Location shooting of cinematographic films for commercial purposes: 1 to 2 days 2,310.00 2 to 5 days 5,775.00 5 to 10 days 9,240.00 above 10 days 11,550.00 k) On private cemeteries and memorial parks: Rate of Tax Per Annum With an area of: Less than one hectare Php578.00 1 hectare or more but less than 2 924.00 2 hectares or more but less than 3 1,155.00 3 hectares or more 1,733.00 l.) Operators or owners of rice and corn mills mainly in the milling of rice and corn belonging to other persons: Base on the total capacity of the machinery Operators or owners used in accordance with The following schedule: Amount of Tax Per Annum Corn mill, not exceeding one hundred cavan per Eight hour capacity Php58.00 Corn mill, exceeding one hundred cavan, per eight Hour capacity 116.00 "Kiskisan" type exceeding one cavan of palay per eight hour capacity 173.00 "Kiskisan" type, exceeding two cavans of palay per eight hour capacity 231.00 "Cono" of not exceeding one hundred cavans of palay per eight hour capacity 347.00 "Cono" of not exceeding two hundred cavans of palay per eight hour capacity 578.00 "Cono" of not exceeding three hundred cavans of palay per eight hour capacity 809.00 "Cono" of not exceeding four hundred cavans of palay per eight hour capacity 1,040.00 "Cono" of not exceeding five hundred cavans of palay per eight hour capacity 1,271.00 "Cono" exceeding five hundred cavans of palay per eight hour capacity but not exceeding one thousand 1,733.00 "Cono" over one thousand cavans of palay per eight hour capacity 2,310.00 N.B A rice mill or "Kiskisan" which likewise buys or sells palay and corn shall be considered as having engaged in the retail business and is required to keep two sets of books of accounts operators or owners should pay (1/2) of the rates prescribed under letter d (on retailers), Section 2A.02, Article A. of this Chapter. ATICcS m.) On owners or operators of boarding houses: Gross receipts/sales for preceding Calendar Year Rate of Tax Per Annum Less than Php4,500.00 0.26% 4,500.00 or more but less than 9,000.00 0.53% 9,000.00 or more but less than 13,500.00 0.79% 13,500.00 or more but less than 18,000.00 1.05% 18,000.00 or more but less than 27,000.00 1.31% 27,000.00 or more but less than 36,000.00 1.58% 36,000.00 or more but less than 45,000.00 1.84% 45,000.00 or more 2.10% n.) On Real Estate Dealers With gross receipts for the preceding calendar year in the amount of: Amount of Tax per annum i.) Subdivision Operators The computation of the tax of subdivision operators shall be based only on the total area of the remaining lots titled in the name of the subdivision operator. ii) Lessor of real estate Based on gross receipts for the preceding year at the Rate of the following: Less than 1,000.00 Exempt 1,000.00 or more but less than Php5,000.00 58.00 5,000.00 or more but less than 10,000.00 116.00 10,000.00 or ore but less than 30,000.00 231.00 30,000.00 or more but less than 50,000.00 578.00 50,000.00 or more but less than 70,000.00 809.00 For every 1,000.00 in excess of 70,000.00 for Real Property used for the purpose other than residential 58.00 For every 5,000.00 in excess of 50,000.00 used for Residential purpose 35.00 o.) On any business not otherwise specified in the preceding paragraphs, provided that on any business in accordance with the following schedule: Gross receipts/sales for preceding Calendar Year Rate of Tax Per Annum Less than Php4,500.00 0.26% 4,500.00 or more but less than 9,000.00 0.53% 9,000.00 or more but less than 13,500.00 0.79% 13,500.00 or more but less than 18,000.00 1.05% 18,000.00 or more but less than 27,000.00 1.31% 27,000.00 or more but less than 36,000.00 1.58% 36,000.00 or more but less than 45,000.00 1.84% 45,000.00 or more 2.10% SECTION 2A.03. In line with existing national policy , any 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. SECTION 2A.04. Computation of Tax for Newly Started Business. In case of newly started business falling under Sec. 2A.02 provided hereinabove, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall not exceed one fourth of one tenth of one percent of the capital investment. However, in the succeeding quarter or quarters, in case the business opens before the quarter of the year, the tax shall be based on the gross sales or receipts for the preceding quarter at one fourth % of the rate fixed therefore by the pertinent schedule as may be applied in relation with Sec. 2A.02 above. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross sales for the preceding calendar year, or any fraction thereof as provided by the same schedule. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross sales for the preceding calendar year, or any fraction thereof, as provided by the same pertinent schedule. SECTION 2A.05. Computation and Payment of Business Taxes. a. The taxes imposed under section 2A.02 of this Code shall be payable for every separate or distinct establishment or place where business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other business in which such tax has been paid. The tax on business must be paid to the person conducting the same. The conduct or operation of two or more related businesses provided for under Sec. 2A.02 of the Code by any person, natural or juridical, shall require the issuance of a separate permit or license to each business. b. In case where a person conducts or operates two (2) or more of the businesses mentioned in Sec. 2A.02 of this Code which are subject to different rates or imposition the taxable gross sales or receipts of each business shall be reported independently and the tax thereon shall be computed on the combined total gross sales or receipts of the said (2) or more related businesses. c. In case where a person conducts or operates two (2) or more of the businesses mentioned in Section 2A.02 of this Code which are subject to different rates or imposition the taxable gross sales or receipts of each business shall be reported independently and the tax thereon shall be computed on the basis of the pertinent schedule. SECTION 2A.06. Situs of Tax. For purposes of collection of the business, tax the following definition of terms and guidelines shall be strictly observed: A. DEFINITION OF TERMS 1. Principal Office The head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission or the Department of Trade and Industry, or other appropriate agencies as the case may be. The city or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official addressed 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 of relocations is affected. 2. Branch or Sales Office a fixed 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 as an extension of the principal office. However, offices used only as display areas of the product where no stocks or items stored for sale, although orders for the products may be received thereat, are not branch or sales office, as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as sales office. 3. Warehouse Buildings utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers or by persons acting in behalf of the business. A warehouse that does not accept orders and/or issues sales invoices as aforementioned shall not be considered a branch of sales office. 4. Plantation a tract of agricultural lands planted with trees or seedling whether fruit bearing or not, uniformly spaces or seeded by broadcast methods or normally arranged to allow the highest production. For the purposes of this Article, inland fishing ground shall be considered plantation. However, on site sales of commercial quantity made in experiment farms shall be similarly imposed the corresponding tax under paragraph (b) Sec. 2A.02 of this Code. B. SALES ALLOCATION 1. Sales allocation. All sales made in a locality where there is a branch or sales office, of 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 case where there is no such branch, sales office or warehouse in the locality where the sale is made, the 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 case where there is factory project office plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal shall be taxable by the city or municipality where the factory project office, plant or plantation is located. LGU's where the experimental farms are located shall not be entitled to the safe allocation here us provided for. TIADCc 4. In case of a plantation located in a locality other than where the factory is located said seventy percent (70%) sales allocations shall be divided as follows: a. Sixty percent (60%) to the city or municipality where the factory is located. b. 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, seventy percent (70%) sales allocation shall be prorated among the localities, where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for services and other independent contractors, the term productions shall refer to the costs of projects actually under taken tax period. 6. The foregoing sales allocation under paragraph (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation, the sale shall be covered by paragraph (1), (2) above. 7. In case of manufacturers or producers which engage the services of an independent contractors 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 the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturers products shall be considered as the factory or plant and warehouse of the manufacturer. C. PORT OF LOADING 1. The city or municipality where the port of loading is located shall not levy and collect the imposable under art. A, Chapter II of this Code 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 in the matter shall apply accordingly. D. SALES MADE BY ROUTE TRUCKS, VANS OR VEHICLES 1. For route sales made in a locality where a manufacturer, producer, wholesaler, retailer, or dealer has a branch or sales office or warehouse, the sales are recorded in the branch, sale office or warehouse and the tax due thereon paid to the LGU where such branch sales office or warehouse is located. 2. Sales route sales made in a locality where a manufacturer, producer, wholesaler, retailer, or dealer has no branch, sales office or warehouse the sales are recorded in the branch, sales office or warehouse from where the route trucks withdraw their products for sale, the tax due on such sales is paid to the LGU where such branch, sales office of warehouse is located. Base on foregoing, LGU's where the route trucks deliver merchandise cannot impose any tax on said trucks except the annual fixed tax authorized to be imposed by the province under Sec. 141 of RA 7160 on every deliver truck or van or any vehicle used by manufacturers, producers, wholesalers, dealers, or retailers in the delivery or distribution of distilled spirits, fermented liquor, soft drinks, cigars, and cigarettes and pursuant to Sec. 132 of RA No. 7160. In addition to this annual fixed tax, cities may also collect from manufacturers, producers, wholesalers, retailers and dealers using route trucks a mayor's permit fee which shall be imposed in local tax ordinance to Sec. 147 in relation to section 132 of RA No. 7160. SECTION 2A.07. Accrual of Payment. Unless otherwise provided herein, the taxes imposed herein shall accrue on the first (1st) day of the year. SECTION 2A.08. Time of Payment. The tax due and accruing to the municipality shall be paid once within the first (20) days of January or of each subsequent quarter, as the case may be. SECTION 2A.09. Surcharge for Late Payment. Failure to pay the tax prescribed in this article within the time required shall subject the taxpayers to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time in the same manner as the tax due. SECTION 2A.10. Interest on Unpaid Tax. An interest of two percent (2%) per month shall be imposed on the unpaid taxes including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2A.11. Administrative Provisions. a. Requirement any person who shall establish, operate or conduct any business, trade or activity mentioned in this Article shall first obtain a Mayor's Permit and pay the fee thereof and the business tax imposed under this Art. b. Issuance and Posting of Official Receipt The municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayers from any requirement imposed by the different department of this municipality. c. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer or their duly authorized representatives. In acknowledging payment of local taxes, fees and charges, it shall be the duty of Municipal Treasurer or his deputies to indicate on the Official receipt issued for the purpose the number of the corresponding local tax ordinance. d. Invoices or Receipts All persons subject to be graduated fixed taxes on business, shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at twenty five pesos (Php25.00) or more at one time, prepare and issue sales or commercial invoices and receipts serially numbered with a duplicate, showing among others, their names or styles if any, and business address. The original copy of each sale invoices 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 used pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for the purpose of this Code. e. Sworn Statement of Gross Receipts or Sales Operation of business to the graduated fixed taxes shall submit a sworn statement of the capital investment before the start of their business operations and upon application of a Mayor's Permit to operate the business. Upon payment of the tax levied in this Article, any person engaged in business subject to be graduated fixed tax based on gross sales/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner a form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, for whatever reason, including among others that he failed to provide himself with books, record and or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipt of the taxpayer under the best available evidence upon which the tax be based. If the business or undertaking is terminated, the official receipt issued for the payment of the business tax therefore shall be surrendered to the Municipal Treasurer and a sworn statement of the gross sales of the current year or quarter shall be submitted to the Municipal Treasurer within (30) thirty days following the closure. Any tax due shall first be paid before any business or undertaking is finally terminated. f. Issuance of the Certification the Municipal Treasurer may, upon presentation of satisfactorily proof that the original official receipt has been lost, stolen or destroyed issue a certification to the effect that the tax has been paid, indicating therein, the number of the official receipt issued, upon the payment of a fee of twenty pesos (Php20.00). g. Transfer of Business to other location any business for which a municipal tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without the payment of additional tax during the period for which the payment of the tax was made. h. Retirement of business (a) any person natural or juridical, subject to the tax on business under Article A, Chapter II of this ordinance shall upon termination of the business, submit a sworn statement of the gross sales or receipts of the calendar year. For the purpose hereof, termination shall mean that business operators 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 business by any new owner or manager or re-registration of the same business under a new name will only considered by the LGU concerned for record purpose in the course of the renewal of the permit or license to operate the business. The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by stimulating the termination or retirement thereof. For this purpose, the following procedural shall be strictly followed: 1. The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under name, manager and or new owner, the Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business: Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing local ordinance; and 2. In the case of the owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of business to him (if there is an existing tax ordinance prescribing such transfer tax): (a) If it is found that retirement or termination of the business is legitimate, and the tax due wherefrom be less than the tax for the current year based on the gross sales receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. (b) The permit issued to a business retiring or terminating its operation shall be surrendered to the local treasurer who shall forthwith cancel the same and record cancellation in his books. (c) Death of License 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. SECTION 2A.12. Penalty . any person who violates the provisions of this Article shall be fined of not less than One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00) or an imprisonment of not less than one (1) month but not more than Six (6) months or both and imprisonment at the secretion of the Court. ARTICLE B Tax on Peddlers SECTION 2B.01. Definition of Term. When Used in this Article. (a) Peddlers mean any person who, either for him or on commission travels from place to place and his goods or offers to sell and deliver the same. Whether the peddler is a wholesale peddler or retail peddler or a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance. SECTION 2B.02. Imposition of Tax. There is hereby levied an annual tax on peddler engaged in the sale of any merchandise of article of commerce within the municipality at the rates prescribed hereunder: Peddlers on: Rate of Tax Per Annum Market day only 190.00 Daily 525.00 a) Peddlers of any articles of commerce carried in trucks or any other motor vehicles including motorized tricycles, per peddler 500/carrier/annum b) Peddlers of any articles of commerce carried in cart, caretelas or calesa or any other animal drawn vehicle, per peddler 500/annum c) Peddlers of any articles of commerce carried in pedicab, bicycle, or any vehicle operated by muscular power, per peddler 200/annum d) Peddlers of any articles of commerce carried by person per peddler 200/annum Delivery trucks, vans or vehicles used by manufacturing, producers, wholesalers, dealers or retailers taxable by the province under Sec. 141 of RA 7160 shall be exempt from the peddlers' tax herein imposed. SECTION 2B.03. Time of Payment. the tax herein imposed shall be paid 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 before engaging in such activity. SECTION 2B.04. Surcharge for Late Payment. Failure to pay the tax prescribed in this article within the time required shall subject the taxpayers to a surcharge of twenty five percent (25%) of the original amount of the tax due, such surcharge to be paid at the same time and same manner as the tax due. SECTION 2B.05. Interest on Unpaid Tax. An interest of two percent (2%) per month shall be imposed on the unpaid taxes including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. SECTION 2B.06. Administrative Provisions. The official receipt evidencing payment of the tax shall be carried in the person of the peddler and shall be produced upon demand by the Municipal Treasurer or Mayor or their duly authorized representatives. SECTION 2B.07. Penalty. Any person who violates the provisions of this Article shall be fined of not less than One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00) or an imprisonment of not less than One (1) month but not more than Six (6) months, or both fine and imprisonment at the discretion of the Court. ARTICLE C Community Taxes SECTION 2C.01. Imposition Tax. there is hereby levied an annual community tax on individuals and corporations at the rates prescribed hereunder: a.) On individuals Basic Community Tax Php5.00 Additional Community Tax One pesos (Php1.00) for every one thousand pesos (Php1,000.00 of income regardless of whether from business exercise of profession or from property but which in no case shall exceed Five thousand pesos (Php5,000.00). In case of husband and wife, each of them shall be liable to pay the basic tax of five pesos (Php5.00) but the additional tax imposable on the husband and wife shall be one peso (Php1.00) for every one thousand pesos (Php1,000.00) of income from the total property owned by them and/or the total gross receipts or earnings delivered by them. b.) On Corporations: Basic Community Tax Php500.00 Additional Community Tax 2.00 for every five thousand pesos (Php5,000.00) worth of real property in the Philippines owned by the juridical entity during the preceding year, based on the assessed value used for the payment of the real property tax under existing laws, and for every five thousand pesos (Php5,000.00) of gross receipts or earnings derives from the business of the Philippines during the preceding year. The additional community tax on computation shall not exceed Ten Thousand Pesos (Php10,000.00). The dividends received by a corporation from another corporation shall for the purpose of the additional tax, be considered as part of the gross receipts of earnings of said corporation. SECTION 2C.02. Coverage of the Community Tax. a) The individuals liable to the payment of the community tax include every inhabitant of the municipality who is: a) Eighteen (18) years of age who has been regularly employed on a wage or salary basis for at least (30) consecutive working days during any calendar year; b) An individual who is engaged in business or occupation; c) An individual who owns real property with an aggregate assessed value on One Thousand Pesos (Php1,000.00) or more; d) An individual who is required by law to file an income tax return. b) Juridical persons liable to the payment of the Community Tax shall include every corporation, no matter how created or organized, whether domestic or resident, foreign, engaged in doing business in the Municipality; SECTION 2C.03. Exemptions. The following are exempt from the payment of the community tax: a.) Diplomatic and consular representatives; b.) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 2C.04. Place of Payment. a.) Community tax shall be paid in the municipality where the residence of the individual is located, or in the municipality where the principal office of the juridical entity is located. b.) It shall be unlawful for any Municipal Treasurer to collect community tax outside the territorial jurisdiction of the municipality. c.) In case of branch, sales office or warehouse where sales are made and recorded, corresponding community shall be paid to the LGU where such branch, sales office or warehouse is located. d.) Any person natural or juridical, who pays community tax to a city or municipality other than the city or municipality where his residence or principal office in the case of juridical persons, is located shall remain liable to pay such tax to the city or municipality concerned. SECTION 2C.05. Time of Payment. a) A community tax shall accrue on the first (1st) day of January of each year and shall be paid not later than the last day of February of each year. b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the payment community tax on the day he reaches the age of (18) years or loses the benefit of exemption on or before the last day of March, he shall have (20) days within which to pay the community tax without becoming delinquent; c) Persons who come to reside in the municipality or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to community tax for that year. SDAaTC d.) Corporation established and organized on or before the last day of June shall be liable for the payment of community tax for the year. Corporations established and organized on or before last day of March shall have (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not subject to community tax for the year. e) Sec. 2C.06 Authority of the Municipal Treasurer to Deputized the Barangay Treasurers to collect taxes, fees or charges. The Municipal Treasurer is hereby authorized to deputized the Barangay Treasurer to collect taxes, fees or charges including community tax as per Articles 250 and 258 of IRR of LGC 1991 subject to the following and regulations: a) The barangay Treasurer to be deputized shall be properly bonded. b) In case of collecting the community tax, said deputization shall be limited to the collection of community tax payable by individual tax payers thus excluding those from juridical persons. c) The Barangay Treasurer so deputized shall not delegate the collection of taxes, fees or charges to any private person. SECTION 2C.07. Allocation of Proceed of Community Tax. The proceed of community tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of the municipality. The proceeds of community tax collected through the barangay treasurers shall be apportioned as follows: a. Fifty percent (50%) shall accrue to the general fund of the municipality and b. Fifty percent (50%) shall accrue to the barangay where the tax is collected. SECTION 2C.08. Penalty for Late Payment. If the tax is not paid within the prescribed period, there shall be added to the unpaid amount of an interest of twenty four percent (24%) per annum from the date until it is paid. SECTION 2C.09. Community Tax Certificate. A community tax certificate shall be issued to every person or corporation upon payment of community. A community tax certificate may also be issued to any person or corporation not subject to community tax upon payment of One Peso (Php1.00). SECTION 2C.10. Presentation of Community Tax Certificate. a.) When an individual subject of community tax acknowledge document before a notary public, takes the oath of office upon collections or appointment to any position in the government service, receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from any from any public fund; transact other official business, or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer of corporation with whom such transaction is made or business done or home 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 for the registration of a voter. b.) When, through its authorized officers, any corporation subject to community tax receives any license, certificate, or permit from any public authority, pays and tax or fee, receives money from public funds, or transacts other officials business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. c.) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 2C.11. Penalty. Any person who violates any of the provisions of this Article shall be fined of not less than One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of not less than One (1) month but not more than (6) months, or both fine and imprisonment at the discretion of the Court. ARTICLE D Tax on Mining Operations SECTION 2D.01. Definition of Terms. When used in this Article: a. "Mineral" refer to all naturally occurring inorganic substance found in nature, whether in solid, liquor or any intermediate state. b.) "Mineral Products" shall mean things produced and prepared in a workable state by simple treatment processes as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire of owner of mineral lands. a.) "Quarry Resources" means any common stones or other common mineral substances such as but not limited to marble, granite, volcanic cinders, basalt, tuff and rock phosphate. SECTION 2D.02. Imposition of Tax. There is hereby imposed an annual tax based on the gross receipts for the preceding year of mining operations, in accordance with the following schedule: Gross Receipts for Preceding Rate of Tax Calendar Year Per Annum Less than Php45,000.00 0.26% 45,000.00 or more but less than 90,000.00 0.53% 90,000.00 or more but less than 135,000.00 0.79% 135,000.00 or more but less than 180,000.00 1.05% 180,000.00 or more but less than 235,000.00 1.31% 235,000.00 or more but less than 270,000.00 1.58% 270,000.00 or more but less than 315,000.00 1.84% 315,000.00 or more 2.10% SECTION 2D.03. Situs of the Tax. Payment of the tax shall be made to the municipality which has jurisdiction over the mining area. In case of the area transcends two or more municipalities, the payment shall be made to the municipality having the largest area. SECTION 2D.04. Exclusion. Extraction of the following are excluded from the coverage of the tax levied herein: a) Mineral products such as ordinary stones, sands and 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 2D.05. Time and Manner of Payment. The tax herein imposed shall be paid within the first twenty days (20) of January. An individual who will start to peddle merchandise or articles of commerce After January 20 shall pay the full amount before engaging in such activity. SECTION 2D.06. Surcharge for Late Payment. Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayers to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time in the same manner as the tax due. SECTION 2D.07. Interest on Unpaid Tax. An interest of two percent (2%) per month shall be imposed on the unpaid taxes including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. SECTION 2D.08. Administrative Provisions. a) The municipal treasurer shall keep a registry of mining operations in which all instruments concerning mining rights such as acquisition, sublease, operating agreements, transfers, assignments, cancellations, abandonment and others are recorded. b) It shall be the duty of every lessee, owner, operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products to be removed. SECTION 2D.09. Penalty. Any person who violates the provisions of this Article shall be fined of not less than One Thousand Pesos (1,000.00) but not more than Two Thousand Pesos (Php2,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both fine and imprisonment at the discretion of the Court. ARTICLE E Tax on Forest & Products SECTION 2E.01. Definition of Terms. When used in the Article: a.) Forest Products mean timber, pulpwood, chip wood, firewood, fuel wood and minor forest products such as bark, tree, tops, resins, gum, wood oil, honey, bee was, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, game, scenic, historical, recreational, and geologic resources in forest lands. b.) Forest Lands include the public forest, the permanent forest or the forest reserves and forest reservations. SECTION 2E.02. Imposition of Tax. There is hereby imposed a tax on forest concession and forest products based on the annual gross receipts of the concessions in accordance with the following schedules: Gross/receipts/sales Rate of Tax For preceding Calendar Year Per Annum Less than Php9,000.00 0.26% 9,000.00 or more but less than 13,500.00 0.53% 13,500.00 or more but less than 18,000.00 0.79% 18,000.00 or more but less than 27,000.00 1.05% 27,000.00 or more but less than 36,000.00 1.31% 36,000.00 or more but less than 45,000.00 1.58% 45,000.00 or more but less than 67,500.00 1.84% 67,500.00 or more 2.10% SECTION 2E.03. Time of Payment. The tax herein imposed shall be paid 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 before engaging in such activity. SECTION 2E.04. Surcharge for the Late Payment. Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayers to a surcharge to be paid at the same time in the same manner as the tax due. SECTION 2E.05. Interest on Unpaid Tax. An interest of two percent (2%) per month shall be imposed on the unpaid taxes including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. SECTION 2E.06. Penalty. Any person who violates the provisions of this Article shall be fined of not less than Five Hundred Pesos (Php500.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of not less than Fifteen (15) days but not more than (6) months or both fine and imprisonment at the discretion of the Court. ARTICLE F Tax on Business Operating Motorized and Non-Motorized Tricycle SECTION 2F.01. Definition of Terms. 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-wheel cab, the former having a total of four wheels otherwise known as Motorola. b) "Non-Motorized Tricycle" is composed of a bicycle fitted with single wheel sidecar and propelled by a muscular power. c) "Tricycle Operators" are persons engaged in the business of operating tricycle. SECTION 2F.02. Imposition of Tax. There is hereby levied an annual tax on the business of operating motorized and non-motorized tricycles at the rate prescribed hereunder: a.) Jeepney Php231.00/Annum b.) Tricycle Php190.00/Annum c.) electric tri-bike Php190.00/Annum SECTION 2F.03. Time of Payment. The tax herein imposed shall be paid within the first (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount before engaging in such activity. SECTION 2F.04. Surcharge of the Late Payment. Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayers to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time in the same manner as the tax due. SECTION 2F.05. Interest on Unpaid Tax. An interest of two percent (2%) per month shall be imposed on the unpaid taxes including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. acEHCD SECTION 2F.06. Administrative Provisions. a) Prospective operators of tricycles should first secure Motorized Tricycle Operator's Permit (MTOP) from the Sangguniang Bayan. b) The Motorized Tricycle shall keep a registry at all operators which shall include among others, the name and address of the operator and brand of the tricycle and operated by the same operator. ARTICLE G Permit Fee on Agricultural Machinery and Other Heavy Equipment for Rent SECTION 2G.01. Imposition of Fee. There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from operator of the said machinery renting out said equipment from operator of the said machinery renting out said equipment in this Municipality. Annual Permit Fee a. Farm Tractors, Kuliglig and the like Php105.00 b. Bulldozers 535.00 c. Forklift 210.00 d. Graders 210.00 e. Other agricultural machinery or heavy equipment not enumerated above 210.00 f. Pay loader 210.00 g. Power Saw 525.00 SECTION 2G.02. Applicability Clause. This article shall no longer be applied or enforced in barangays where there is existing ordinance dealing on the same subject matter. The Barangay Ordinance imposing such fees shall be the one to be enforced, provided, that the subject barangay ordinance shall have been reviewed by this Sangguniang Bayan and found not be ultra vires, not contrary to existing laws; or not in contravention with the requisites of a valid ordinance. SECTION 2G.03. Penalty. Any person who violates the provisions of this Article shall be fined of not less than One Thousand Pesos (Php1,000.00) but not exceeds Two Thousand Five Hundred Pesos (Php2,500.00) or an imprisonment of not less than One (1) month but not exceeding Six (6), or both fine and imprisonment at the discretion of the Court. ARTICLE H Registration of Large Cattle SECTION 2H.01. Definition of Terms . For the Purpose of this Article, large cattle shall include 2 years old horses, mules, carabaos, cows, or other domesticated member of the bovine family. SECTION 2H.02. Imposition of Fees. There shall be collected by the municipal Treasurer the following fee: a. Registration of Individual Brand 105.00 b. Certificate of Ownership c. Certificate of Transfer 105.00 d. Certificate of Inspection 53.00 e. Livestock Fund 53.00 SECTION 2H.03. Time and Manner of Payment. The fee shall be paid to the Municipal Treasurer upon registration of the individual brand, ownership or transfer certificate of large cattle. SECTION 2H.04. Administrative Provisions. a. Before any person can use his individual brand on his cattle, said individual brand should be duly registered with the Municipal Treasurer. b. The owner of a 2-years-old cattle is hereby required to register with the municipal Treasurer, branding his cattle with his individual brand and counter branded with the brand of the Municipality. All branded and counter branded large cattle shall be registered with the Municipal Treasurer in a form provided for the purpose. c. Transfer of large cattle of age, from one person to another, should likewise be registered with the Municipal Treasurer in accordance with the form also provided thereof. It shall indicate among others, the name and address of the transferee, and the brands and other identifying marks of the animal reference by number to the original certificate of ownership, the date of issued thereof and the municipality that originally issued it. The consideration of purchase price of the animal for sale or transfer. SECTION 2H.05. Penalty. Any person who violates the provisions of this Article shall be fined of not less than One Thousand Pesos (Php1,000.00) but not exceeds Two Thousand Five Hundred Pesos (Php2,500.00), or an imprisonment of not less than One (1) month but not exceeding Six (6) months, or both fine and imprisonment at the discretion of the Court. SECTION 2H.06. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by pertinent provisions of the revised administrative code of the Philippines and other applicable rules and regulations promulgated relative to the same. ARTICLE J Poundage Fees on Impounded Astray Animals SECTION 2J.01. Definition of Terms. When used in this Article: a. Large cattle includes horses, cows, mules, assess, carabaos, and other domesticated members of the bovine family. b. Astray animals sat loose, purposely or otherwise rooming at large and not under the complete control of its owner, or any one in charge thereof, in the streets, public or private areas not belonging to the owner of said animal. c. Streets and public places shall include national provincial, municipal and barangay roads, parks and plazas and other place open to public. d. Private Place includes privately owned street or yards, rice fields or farmlands or lots owned by an individual other than the owner of the animal. SECTION 2J.02. Imposition of Fees. There shall be collected from the owner of the astray animal for each day of fraction thereof of impounding: a. Large cattle 210.00 b. All kinds of animals 105.00 SECTION 2J.03. Administrative Provisions. a. Notices of impounded animal Apprehend astray animal shall be impounded in the Municipal Corral, or any other place duly designated for the purpose. The mayor shall be informed accordingly, who shall cause a notice to the effect to the posted in at least three (3) conspicuous places in this municipality. b. Sale thru public auction Impounded astray animals not claim after five (5) days from date of impounding shall be sold at public auction to the highest bidder under the following procedure: 1. Five (5) days after posting the notice of the impounded astray animals, a notice of sale shall be posted at least three (3) conspicuous places of the Municipality, setting forth therein the date, place and time of the sale. The sale should take place not earlier than five (5) days, or not later than thirty (30) days from the date notice of sale. 2. The sale shall be held in front of the municipal Hall "VIVA VOCE" conducted by the Municipal Treasurer as Chairman, with the Chief of Police, or his duly representative, and as a member. 3. Within five (5) days consumption of the sale, the Municipal Treasurer shall submit a written of the proceedings of the sale to the mayor. 4. The proceeds of the sale shall be applied first to satisfy the impounding fee, the cost of sale, publication, the cost of damage done by the astray animal, if any, and/or other expenses incurred necessary and relevant thereto in the impounding the apprehension. The reminder, if any, shall be returned to the owner. In case there shall be no claim of the ownership file within sixty (60) days from the date of auction sale, the remaining amount shall accrue to the general fund of the municipality. All other kinds of impounding astray animal not disposed of within (30) days from the date of the first notice of sale shall also be considered sold to the municipality for and amount to the total impounding fee. SECTION 2J.04. Penalty. Aside for the imposed poundage fees in section 3J.02 hereof, the owner of such astray animal shall be fined of not less than One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of not less than One (1) month but not more than Six (6) months or both fine and imprisonment at the discretion of the Court. CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fees SECTION 3A.01. Imposition of Fee. There shall be collected annual fees or the issuance of the Mayor's permit for the operation of a business, trade, or activity, or the pursuit of such undertaking. The permit fee is payable for every separate and district establishment or space where the business, trade or activity is to be conducted. One line of business, trade or activity for which the permit has been paid. a.) On manufacturers, importers, or producers of any Article of Commerce of whatever kind of nature, including brewers, distillers, rectifiers, repackers and compounders of liquors, distilled spirits and/or wines. 1. On manufacturers, producers, on dealers of: a. Tiles, bricks, hallow blocks Ceramics or other similar products: With machine Php2,100.00 Without machine 1,050.00 b. Bagoong, patis, salted smoked fish 525.00 c. Leather product or footwear 525.00 d. Wooden footwear 525.00 e. Ice: Factory Volume 2,100.00 f. Cigars 525.00 g. Cigarettes 1,050.00 h. Farm Implement Tolls 1,050.00 Tricycle 1,050.00 Jeepney 2,100.00 2. On products of: a. Ice candy 520.00 b. Ice cream 1,050.00 c. On bakeries 1,050.00 d. On brewers, distilled, rectifiers, repackers and compounders of liquor, distilled spirits and wines 2,100.00 e. Furniture 2,100.00 3. On independent wholesalers and distributors as of any kind 525.00 4. On retailers and dealers of: 1. Gasoline Stations Php5,250.00 2. Drugstores 2,100.00 3. Hardware/lumber 5,250.00 4. Grocery Stores 2,100.00 5. Auto Supply 2,100.00 6. Dry goods stores 1,050.00 7. Sari-sari stores Within the public market 525.00 Others except for above 525.00 8. Appliances 3,150.00 9. Meat/vendors a. On all exporters 2,100.00 b. All others 525.00 10. School and Office Supplies 525.00 (Those with higher capital) 2,100.00 5. On essential commodities as embraced in paragraph c, Sec. 2A-02. 6. On agricultural and farm supplies. 1. Wholesaler of rice 1,050.00 2. Retailer of rice 525.00 3. Wholesaler of corn 1,050.00 4. Retailer of corn 525.00 5. Retailer of Rice/Corn Brand 525.00 6. Wholesaler of rice and corn 2,100.00 7. Textile, jewelries, perfumes and other luxury articles 1,100.00 8. On coffee, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain, bars, carinderia or food caters. 1. Refreshment parlors, caf's, cafeterias, Soda fountain bars 368.00 2. Panciterias, and restaurants 1,050.00 3. On all other eating establishments 1,050.00 9. On service establishments principally rendering or offering to render services 1. Advertising agency 1,050.00 2. Arrastre Services 105.00 3. Laboratories 2,100.00 4. Barbershops/Beauty Salon 525.00 a. Air condition b. Not air conditioned 525.00 with 1 or 2 chairs 105.00 with 3 or 5 chairs 210.00 with 6 or more chairs 525.00 5. Blacksmith and Metal Works 2,100.00 6. Battery charging Shops 525.00 7. Building contractors 5,250.00 a. Certified Contractors 10,500.00 b. Sub-Contractors 5,250.00 c. Un-certified contractors 1,050.00 d. Non-resident contractor 2,100.00 8. Butchers 525.00 9. Collection Agencies 525.00 10. Musical bond (combo) 2,100.00 11. Commercial and immigration brokers 2,100.00 12. Construction and rep. of bicycle and tricycle 525.00 13. Construction and repair shop of vehicle 1,050.00 14. Cinematographic film owners lessor or distributors 5,250.00 15. Dental clinics 1,050.00 16. Dress shops 525.00 17. Funeral parlors 5,250.00 18. Gold silversmith 1,050.00 19. House and or sign painters 525.00 20. Leather machine shops 525.00 21. Message and therapeutic clinics 1,050.00 22. Medical clinics and hospital a. with 1 or 2 bed capacity 520.00 b. with 3-5 beds 1,050.00 c. with 6-10 beds 1,750.00 d. with 11-20 bed capacity 2,100.00 e. with over 20 beds capacity 3,675.00 23. Operators/owners of bulldozers/heavy equipments 1,050.00 24. Painting shops 525.00 25. Person engaged in the institution of a. gas or electric light 525.00 b. Heat or power 525.00 c. water sewerage system 1,050.00 26. Plastic lamination of wood 525.00 27. Photographic studies 525.00 28. Proprietors or operators of a. melting plants 1,050.00 b. planting establishments 2,100.00 c. engraving plants 1,050.00 29. Photostat, white/blue printing 1,050.00 30. Purchasing warehouse or bodega 2,100.00 31. Real estate brokers 2,100.00 32. Public ware or bodega 1,050.00 33. Radio/TV rep. shops (electronics) 1,050.00 34. Service station 2,100.00 35. Shoe, umbrella repair shops 53.00 36. Recopying or duplicate machine 525.00 37. shop and establishment for planning, surfacing and recapping of lumber sawmill under contract to saw or cut logs belonging to other (chainsaw) 1,050.00 38. Silkscreen painting shops 525.00 39. Slenderizing and body building saloons 1,050.00 40. Tailor shops 525.00 41. Vaciador Shops 525.00 42. Watch repair shops 525.00 43. Welding shops 1,050.00 44. Lumber yard 1,050.00 45. Carpentry shops 525.00 46. Upholstery shops 525.00 47. Trucking service 1,050.00 48. LPG 1,050.00 49. Agri-tractor 1,050.00 50. Electroplating 1,050.00 51. Cable Services 15,760.00/a 52. Cell site towers 21,000.00/a 53. Junk shop 1,050.00/a 10. On Hotels and Motels Amount of tax Per Annum 1. Hotels 1.089/qtr 2. Motels 1.133/qtr 11. On private cemeteries or memorial parks 1. Less than (1) hectare 2,100.00 2. One hectare or more but less than two (2) has. 3,150.00 3. Two hectares or more but less than three (3) 3 4,200.00 4. Three (3) hectares or more 5,250.00 12. On theater and cinematographs 1. Itinerant operators, per season 1,050.00 2. Permanent establishment, annually 5,250.00 13. On pawnshops, money shops, lending investors, Finance and Investing Co. Banks 1. Money shops 2,100.00 2. Lending Investors 2,100.00 3. Finance and Inv. Co. 2,100.00 4. Insurance Co. and Educational Plans and Life Plans 1,050.00 5. Commercial Banks 5,250.00 6. Rural Banks 3,150.00 7. Own pawnshops: a. with capital less than fifty thousand 2,100.00 b. 50,000.00 to 99,999.00 3,150.00 c. 100,000.00 or more 5,250.00 14. On Boarding Houses: 1. With accommodation of: a. Less than 10 boarders 525.00 b. 10-19 boarders 1,050.00 c. 20-39 boarders 1,575.00 d. 40 or more boarders 2,100.00 HSAcaE 15. On Lodging Houses: Amount of Tax Per Annum 1. With accommodation of: a. Less than 15 lodgers 1,050.00 b. 15-24 lodgers 1,575.00 c. 25 or more lodger 2,100.00 16. On operators or owners of rice corn mills engaged in the milling of rice and corn belonging to other persons: 1. On corn mill not exceeding 100 cavans per 8-hour capacity 525.00 2. Corn mill exceeding 100 cavans per 8-hour capacity 735.00 3. "Kiskisan'" type not exceeding cavans palay per 8 hours capacity 735.00 4. Kono-type 201-300 cavans of palay per 8-hour capacity 1,050.00 5. Kono-type over 100 cavans of palay per 8-hour capacity 1,050.00 6. Glutinous rice miller 525.00 17. On dealer of fermented liquor, distilled spirits and/or wines: 1. Wholesale dealer in foreign liquor 525.00 2. Wholesale dealer in fermented liquor 525.00 3. Grocery 525.00 4. Sari-sari store 525.00 5. Retail dealer in foreign liquor 525.00 6. Retail dealer in tuba, basi and tapuy 525.00 7. Retail dealer in fermented liquor 525.00 8. Retail dealer in domestic liquor 525.00 9. Wholesale/dealer in tuba, basi and tapuy 525.00 10. Wholesale dealer/dealer in domestic liquor 525.00 18. On tobacco dealer/agricultural products: 1. Retail Leaf tobacco dealer (Native) 525.00 2. Wholesale leaf tobacco dealer trading Centers 2,100.00 3. Resident dealer in tobacco, palay-corn Garlic, water melon and the like 1,050.00 4. Non-residents agricultural products: a. Tobacco 2,100.00 b. Garlic, watermelon, palay and the like 1,050.00 c. Livestock raiser 1,050.00 d. Poultry 1,050.00 19. On amusement Places: 1. On bath houses, swimming pools, resorts and other similar places 1,050.00 2. Billiards and pool ball/tables 735.00 3. Boxing stadium 1,050.00 4. Circuses, carnivals and the like per session 1,050.00 5. Beach resorts 1,050.00 20. On private detective agency 21. On sign, sign board, billboards or advertisement 1. Billboards 525.00/mo. 2. Advertisement by means of placards 525.00 3. Billboard with signboards or advertisement of business (3' x 11') 525.00/mo. (Additional P53.00 per square foot in excess of (3' x 11') 4. Billboards/signboards or advertisements of business or professional printed on any building or structure or otherwise separated or detached there from. NEON Lights 2,100.00 5. Advertisements for business or professional by means of slides in movies, payable by the owner of the movie house. 525.00 6. Mass display or signs amount of tax per quarter of fraction thereof: a. From 100 to 250 display signs 525.00 b. 251-500 display signs 630.00 c. 501-750 display signs 735.00 d. 751-750 display signs 840.00 e. More than 1000 display signs 1,050.00 7. Advertisement by means of vehicle, balloons, kites, etc. a. Per day, or fraction thereof 105.00 b. Per week, or fraction thereof 525.00 c. Per month or fraction thereof 525.00 22. On owners or operators of Virginia Tobacco, flue curing barns: a. Less than 1000 capacity 525.00 b. More than 1000 capacity 1,070.00 23. On Amusement Places wherein the customers thereof actively participate w/out making best wages: On amusement places wherein the customers thereof actively participate without making bets or wagers including, but not limited to, the following: Amount of Tax Per Annum i) Night and day clubs/cabarets Php10,500.00 ii) Nightclubs/beerhouse 6,300.00 iii) Cocktail lounges or bars 3,150.00 iv) Bath houses, swimming pools, resorts and other similar places 1,050.00 v) Skating rinks 525.00 vi) Billiard and pool halls For the first table 105.00 For each additional table 53.00 vii) Bowling alleys Automatic lanes 525.00/lane None automatic lane 315.00/lane viii) Steam baths, saunas and similar establishment 2,100.00 ix) Theaters and cinema houses Itinerant operators 105.00/night With Orchestra with a seating capacity of less than 500 1,050.00 With Balcony with a seating capacity of less than 500 1,050.00 With balcony and orchestra with seating Capacity of more than 500 to 900 1,575.00 With balcony and orchestra with seating Capacity of more than 500 2,100.00 x) Boxing arena/stadium/coliseum 1,050.00 xi) Boxing contest 210.00/fight xii) Cockpits 5,250.00 Per cockfight ordinary 105.00 Per cockfight derby 210.00 International derby 10,300.00 Per cockfight-International derby 310.00 xiii) Circuses, carnivals and the like 105.00 for the first days and additional Php53.00 on succeeding days. xiv) Holding of operas, dances, rentals concerts, flower shows, musical shows, literary or oratorical shows, benefit shows, zarzuelas and promotional film showing 210.00/day 24. amusement devices: Amount of Tax Per Annum i) Each juke/music box machine Php210.00 ii) Each video machine 315.00 iii) Each machine or apparatus for visual entertainment 210.00 iv) Gym 735.00 a.) Tax and golf links 5,250.00 b.) location shooting of cinematographic films For commercial purposes: 1 to 2 days 3,150.00 2 to 5 days 8,400.00 5 to 10 days 10,500.00 Above 10 days 15,750.00 The permit fee is payable for every distinct or separate establishment or place where the business or trade is conducted. One Line business of trade does not become exempt by being conducted with some other business of trade for which the permit has been obtained and the corresponding fee paid for. AScHCD SECTION 3A.02. Time and Manner of Payment. The fee imposed in the preceding sections shall be paid to the Municipal Treasurer upon approval of application. No business or trade undertaking can be lawfully began and pursued in this municipality without corresponding Mayor's Permit. SECTION 3A.03. In Case of Renewal Thereof. The fee shall be paid within the first twenty (20) days of January of each year. SECTION 3A.04. Surcharge for the Late Payment. In case failure to pay the permit fee or renew the permit within the prescribed period, the fee shall be increased by surcharge of twenty five percent (25%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the fee. SECTION 3A.05. Administrative Provisions . Supervision and control over establishments and places The Municipal Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall be prescribed 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, healthful and sanitary conditions in the Municipality of Santo Domingo. Application for Mayor's Permit An application for the Mayor's Permit shall be filled with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and shall be 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. Any falls statement deliberately made by the applicant shall constitute a sufficient ground for denying or revoking the permit issued by the Mayor, and the applicants or licensed may be prosecuted in accordance with the penalties provided in this Article. A MAYOR'S PERMIT SHALL BE FOCUSED TO ANY PERSON 1. Who previously violated any ordinance or regulation governing permits granted. 2. Whose business or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality. 3. Who has an unsettled tax obligation, debt, or other liability to the government and 4. Who is qualified under any provision of law or ordinance to establish, or operate the business applied for. Issuance of Permit, Contents of Permit Upon approval of the application of a Mayor's Permit, two copies of the application duly signed by the Municipal Mayor shall be returned to the applicant, one copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor's Permit and the Official Receipt issued by the Municipal Treasurer for the payment of 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 Municipality shall upon representation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue and duplicate of the permit upon the payment of the corresponding fee. Posting of Permit Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if has no place of business or office. He shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer, or any of their duly authorized representatives. Duration of the Permit The Mayor's Permit shall be granted for a period of not more than one year (1) and shall be expire on the thirty-first 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. If shall have continuing validity only upon renewal thereof and payment of the corresponding fee. Revocation or Permit When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay and indebtedness or liability of the municipality 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 characterism criminals or women of ill refuted, the Municipality Mayor, after investigation, revoked 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 may be imposed by the Court of 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 restored by the Sangguniang Bayan. SECTION 3A.06. Fulfillment of other Requirements. The issuance of Mayor's Permit shall exempt the license or permittee from the fulfillment of other requirements in connection with the operation or in the conduct of an activity prescribed under this Code, Laws and other Ordinances of this municipality. SECTION 3A.07. Rules and Regulations on Certain Establishments. a. On Cafes, Cafeterias, Ice Cream and other Refreshments Parlors, Restaurants, Soda Fountain, Bars, Carinderia [or food caterer] . No owner of said establishments shall employ any cook, or food dispenser without a Food Handler's Certificates from the Municipal Health Officer, renewable yearly. Establishments selling cooked and readily edible food shall have them adequately covered and protected from the dust, flies and other insects and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or ordinance. b. Sauna bath, Massage, Barber and Beauty Shops and Similar Establishments Said shops shall not be allowed to operate with masseurs, barbers and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer. c. On Funeral Parlors Funeral parlors, rendering embalming service shall not be allowed to operate without an embalmer duly licensed or authorized by the Department of Health. d. On Hotels, Motels, Lodging Houses and other similar establishments. No permit shall be issued to operators of hotels, motels, or lodging houses without the same being inspected by the Municipal Health Offices. Fire Safety Inspector and Building Inspector or their duly authorized representative. Said establishments shall keep a registry of its guest, patrons, lodgers, customers or borders, as the case may be, which shall be open to inspection by the Mayor of his authorized representative. ARTICLE B Administrative Requirements SECTION 3B.01. Requirements for Mayor's Permit. Application for a Mayor's permit shall be accompanied by the following : 1. For a newly started business: a. Location sketch of the new business. b. Amount of paid-up capital of business as shown in the Article of incorporation or partnership; or a sworn statement of the capital investment by the owner or operator, if sole proprietorship. c. Certificate attesting to the tax or free exemption if the business is exempted from the payment of a tax or fee. d. Certification from the officer-in-charge of zoning that the location of the new business is in accordance with zoning rules and regulations. e. Tax clearance showing that the operator has paid all his obligations in this municipality. f. Two (2) passport pictures of the operators. In the case of partnership, the picture of its President or General Manager. g. Presentation of the Community Tax Certificate and receipt for the payment of the Professional Tax or occupation Fee, as the case may be, if the applicants are liable thereof. h. SSS Number of Operator i. Real Property Tax Clearance j. Barangay Business Clearance k. Sanitary Permit l. Building Permit (if necessary) m. Business License n. Police Clearance o. DTI Registration p. Other supporting papers as may be required. q. PhilHealth Clearance. 2. For renewal of existing business permit. a. Previous year's Mayor's Permit. b. Two (2) photo copies of the annual or quarterly tax receipts. c. Two (2) photo copies of the receipts for the payment of all the required regulatory fees in the municipality. d. Certificate of exemption from the payment of the regulatory fees, if so exempted. e. Sworn statement of the capital investments, gross receipts or sales for the preceding calendar year. f. Presentation of the Community Tax Certificate and receipt for the payment of the Professional tax or Occupation Fee, as the case may be, if the application is liable thereof. ARTICLE C Fees for Sealing and Licensing of Weight and Measures SECTION 3C.01. Imposition of Fees. Every person before using instruments of weights and measures within this municipality shall have first them sealed and licensed annually and pay thereof to the Municipal Treasurer to the following fees: 1.) For sealing linear metric measures of: Not over 1 meter 16.00 Over 1 meter 26.00 2.) For sealing metric measures with a capacity of: Not over 10 liters 37.00 Over 10 liters 53.00 3.) For sealing metric instruments of weights With capacity of: Not more than thirty (30) kilograms 53.00 30 kgs. but not more than 50 105.00 50 kgs. but not more than 100 kgs. 158.00 100 kgs. but not more than 500 kgs. 210.00 SECTION 3C.02. Time and Manner of Payments. The fees levied in this Article shall be paid to the Municipal Treasurer when the weights or measures are sealed before their use and thereafter, on or before the anniversary date. SECTION 3C.03. Surcharge of Late Payments. Failure to pay the fee prescribed in this Article within the time required shall subject the tax payer to a surcharge of twenty-five percent (25%) of the original amount of fees due. Said surcharge to be paid at the same time and in the same manner as the original amount of fees due. SECTION 3C.04. Exemption. All measures and instruments for determining weight used in the government work or maintained for public use by the Municipality or any other government entity shall be tested and sealed free of charge. SECTION 3C.05. Place of Payment. The fees herein levied shall be paid to the Municipal Treasurer for the municipality at the place where the business is conducted. In case of a peddler or similar itinerant vendor using only one weight or measure, he shall pay the fees to the Municipal Treasurer of the municipality of his residence. SECTION 3C.06. Sealers of Weights and Measures. The duties of sealing of weights and measures within the municipality shall be performed by the Municipal Treasurer and his authorized representatives. AcICHD SECTION 3C.07. Form and Durations of License for Use of Weights and Measures. The official receipts for the charge for the sealing of weights and measures shall serves as the license to use such instrument for the year from the date of sealing, unless deterioration or damage, which renders the weights or measures inaccurate occurs in that period. When a license is renewed, the same shall expire on the same day and month of the year following the weights and measures covered by the license, shall be exhibited on demand of the municipal treasurer or his deputies. SECTION 3C.08. Secondary Standards to be Kept by the Municipal Treasurer. The Municipal Treasurer is hereby required to keep full sets of secondary standards in his office for the use in testing of weight and measure. These secondary standards shall be compared with the fundamental standards in the Department of Science and Technology at least once a year. When found to be sufficient accurate, the secondary standards shall be distinguished by label, tag, or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of the instrument, it shall be destroyed in the DOST. SECTION 3C.09. Inspectors of Weight and Measures. The Municipal Treasurer or thru his authorized deputies shall inspect and test instruments of scales, weights and measures. It shall be the duty of the Municipal Treasurer and his deputies to secure evidence of infringements of the law or fraud in the use of weights and measures. Evidence so secure by them shall be presented forthwith to the proper prosecuting officer. SECTION 3C.10. Destruction of Defective Instrument of Weights and Measures. Any defective instrument of weights and measures shall be destroyed by the Municipal Treasurer or his authorized deputies if its defect is such that it cannot readily and securely be prepared. SECTION 3C.11. Dealer's Permit to Keep Unsealed Weights and Measures. Upon obtaining written permission from the Municipal Treasurer any dealer may keep instruments of weights or measures in stock for sale without sealing until sold or used. SECTION 3C.12. Fraudulent Practices Relative to Weights and Measures. Any person other than the Municipal Treasurer who places an official tag or seal upon any instrument of weight or measures or attaches it thereto, or who fraudulently imitates any mark, stamp, brand, tag or other characteristics sign used to indicate the weights and measures mentioned therein have been duly sealed, or who makes or knowingly sells or used any false or counterfeit tag, certificates of license or any due for printing or making tags or certificates, or license within which is an imitation of or reports to be lawful tag, certificate or license of the kind required by the provision of this Article; or who alters written or printed figures or letters on any tag, certificates or such counterfeit restored altered tag, certificate or license for the purpose of using or re-using the same in the payment of fees or charges imposed under this articles; shall for each offense be fined not less than One Thousand Pesos (Php1,000.00) not more than Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment for not less than One (1) month but not more than Six (6) months or both fine and imprisonment at the discretion of the Court. SECTION 3C.13. Unlawful Possession or Use of Instruments. Not sealed before using and not sealed within (12) months from last sealing-Any person making practice of buying or selling goods by weights and measures or of furnishing services the value of which is estimated by weight or measures or of possession without permit any unsealed scale, balance, weight or measure and any person who uses, in any purchase of scale, or in estimating the value of any service furnished, any instrument previously sealed the license therefore has expired and has not previously been renewed in due time, shall be fined of not less than One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00) or by imprisonment for not less than One (1) month but not more than (6) months or both at the discretion of the Court. But is such scale balance, weight or measures so used 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 be have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repair or alteration, such instruments shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weights and measures, be sealed, and the owner, possessor, or user of the same shall be subject to no penalty except a surcharge equal to five (5) times the regular fee fixed by the ordinance for the sealing of instruments of its class, this surcharge to be collected and accounted for by the same official and in the same manner as the regular fees for sealing such instruments. SECTION 3C.14. Alteration or Fraudulent Use of Instruments of Weight and Measures. Any person who with fraudulent intent alter 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 fined of not less than One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of not less than One (1) month but not more than Six (6) months or both fine and imprisonment at the discretion of the Court. Any person who fraudulently gives short weight and measure in the making of sale or who fraudulently takes excessive weight or measures in the making of purchase, or who assuming to determine truly the weight or measure or fraudulently mispresents the weight or measure thereof, shall be punished by a fine not less than One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of not less than One (1) month but not more than (6) months or both fine and imprisonment at the discretion of the Court. SECTION 3C.15. Compromise Power. The Municipal treasurer, however is hereby authorized to settle an offense not involving the commission of fraud before a case therefore is filed in court upon payment of compromise of not less than One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00). SECTION 3C.16. Penalty. Any person who violates the provisions of this Article shall be fined of not less than One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of not less than One (1) month but not more than Six (6) months or both fine and imprisonment at the discretion of the Court. ARTICLE D Permit Fees for Cockpit Owners, Operators, License and Cockpit Personnel SECTION 3D.01. Definition of Term. 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 takers or Promoters" Refer to any person who, alone or with another, initiated a cockfight and or calls and takes care of bets from owners or both game cocks and those of other bettors before the commencement of the cockfight, and hereafter distributes own bets to the winners after deducting a certain commission. c. "Gaffer" refers to a person who arms fighting cocks with gaffs on any or both legs. d. "Referee" (Sentenciador) refers to a person who oversee the cockfight, determines the physical condition of the gamecocks while fighting is in progress, their capability to withstand and continue the fight, and decides and makes known his decision after the word or gestures, the result of the cockfight. e. "Pit Manager" refers to a person who professionally, regularly and habitually manages a cockpit. f. "Bet Manager" (Casiador) refers to a person who calls and takes care of bets from owners of both gamecocks and those of other bettors before he orders the commencement of the cockfight and thereafter distributes the winning bets to winners and deducting a certain commission. g. "Cocker" (Aficionado) refers to a person who participates and bets in cockfighting as a sport, amusement, recreation or form of relaxation. SECTION 3D.02. Imposition of Fee. There shall be collected the following fees from cockpit operators, owners or licensees and from cockpit personnel. Per Annum a. On cockpit operators/owners/licensees 1. Application filing free 420.00 2. Annual Cockpit permit fee 4,200.00 b. On cockpit personnel 1. Promoters 1,050.00 2. Referees 420.00 3. Cashiers 420.00 4. Bet Managers (Casiador) 210.00 5. Derby (Matchmaker) 210.00 6. Pit Manager 210.00 7. Bet taker or Kristo 210.00 SECTION 3D.03. Time and Manner of Payment. a. The application of filling fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. The cockpit registration fee is also payable upon application for a permit and within the 1st twenty (20) days of January of each year in case of renewal. b. The permit fee on cockpit personnel shall be paid to Municipal treasurer before they can participate in a cockfight. The fee shall be paid annually upon renewal of the registration during the birth month of the personnel. SECTION 3D.04. Surcharge of the Late Payment. In cases of failure to pay the permit fee or renew the permit within the prescribed period, the fee shall be increased by surcharge of twenty five percent (25%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the fee. SECTION 3D.05. Administrative Provisions. a. Ownership, operation and management of cockpit Only Filipino citizen not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage or operate cockpits. Cooperative capitalization is encouraged. b. Establishment of cockpit The Sangguniang Bayan shall determine a number of cockpits to be allowed in the municipality. c. Cockpit size and construction Cockpits shall be constructed and operated within appropriate areas as prescribed in the zoning ordinance of municipality. In the absence of such ordinance, the municipal mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches, 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 five years. Approval or issuance of building permits for construction or cockpits shall be made by the Municipal Engineer in accordance with existing ordinances or laws and practice. d. Only duly registered promoters, referees, cashiers, bet managers, bet takers, or gaffers shall take part in all kinds of cockfight held in the municipality. No owner or operator of a cockpit shall allow to participate in a cockfight any of the above mentioned personnel unless he has registered and paid the fee herein imposed. SECTION 3D.06. Penalty. Any person who violates any of the provisions of this Article shall be a fined of not less than One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00) or an imprisonment of not less than One (1) month but not more than Six (6) month or both fine and imprisonment at the discretion of the Court. SECTION 3D.07. Applicability Clause. Provisions of Presidential Decree No. 449, otherwise known as the Cockfighting Law of 1974 and Presidential Decree No. 1802 or the law creating the Philippine. Game Fowl Commission shall apply to all matters regarding the operation and maintenance of cockpits and the holding of cockfights in the Municipality. ARTICLE E Permit Fees on Cockfighting SECTION 3E.01. Definition of Terms. When used in this Article. a. Cockfighting is the sport of pitting or evenly matching game cocks to engage in actual fight where bets on either side are laid. Cockfighting may be in the form of cockfighting derby, pintakasi, or tupada or its equivalent in different Philippines localities. b. Local Derby is an invitational cockfight participated in by game cockers or cockfighting afficionadors of the Philippines with "pot money" awarded to the proclaimed winning entry. SECTION 3E.02. Imposition of Fees. There shall be collected the following fees per day of cockfighting: a. Pintakasi or special cockfights Php105.00 b. Local Derby 105.00 c. Per cockfight 42.00 TAIaHE SECTION 3E.03. Exclusion. Regular cockfights or those held on its regular scheduled, Sundays, legal holidays and local fiestas and international derbies shall be excluded from payment of fees herein imposed. SECTION 3E.04. Time of Payment. The fees herein shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 3E.05. Surcharge for Late Payment. In case of failure to pay the permit fee or renew the permit within the prescribed period, the fee shall be increased by surcharge of Twenty Five Percent (25%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the fee. SECTION 3E.06. Administrative Provisions. a. Holding of Cockfights Excepts as provided in this Article, cockfighting shall be allowed in this Municipality. Only licensed cockpits during the regular cockfight day during the week, and legal holidays and during legal fiestas for not more than three (3) days. It may also be held during the municipal agricultural, commercial or industrial fair or exposition for a period of not more than three days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month of Local Fiestas or more two occasions a year. No cockfighting shall be held on December 30, June 12, Holy Thursday, Good Friday, Election or Referendum day and Registration days for such reference election. Cockfighting for Entertainment of Tourist or for Charitable Purposes-Subject to the preceding subsection hereof, the holding of cockfights may be allowed for the entertainment of foreign dignitaries or for the tourist, or for returning Filipinos called Balikbayans for the support of National Funds raisings campaign, or for charitable purposes as may be authorized by the Sangguniang Bayan in licensed cockpits. The privilege may be extended for any one time for a period not exceeding three (3) days within a year. ARTICLE F Permit on Operation of Business Rendering or Offering to Render "Transport Services For-A-Fee" SECTION 3F.01. Imposition of Fee. There shall be collected from operators of business rendering or offering to render "transport service for-a-fee" an annual permit fee based on the number of vehicles being used, as indicated below: 1.) Operation of "jeepney or AUV for hire" Php210.00 2.) Operation of "truck wagon for hire" 210.00 SECTION 3F.02. Time and Manner of Payment. The permit fee imposed herein shall be due and payable upon application for a Mayor's Permit and within the first twenty (20) days of January of each year, in case of renewal thereof. SECTION 3F.03. Surcharge for Late Payment. Failure to pay the imposed of this Article within the time required shall subject the tax payer to a surcharge of twenty percent (20%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the original amount of fee due. SECTION 3F.04. Exemption from Payment of Business Tax. Except for the "regulatory fee" imposed herein, no other kind of tax (including business tax) for the operation of the et vehicles being used shall be collected from the operators of such kind of business undertaking. SECTION 3F.05. Exemption of Other Transport Vehicles. Transport vehicles being utilized as a component of duly established business enterprise and not being offered for hire including those being used primarily for private purposes are exempted from the provisions of this Article. Also exempted are operators of the passengers buses, jeepneys, or AUVs which have been granted a Certificate of Public Conveyance by Land Transportation Franchising and Regulatory Board (LTFRB) to operate in this Municipality or whose vehicle merely passes thru this municipality. SECTION 3F.06. Administrative Provisions. 1. No permit to operate any business of rendering or offering to render transport services for-a-fee shall be issued unless the motor vehicle, has been duly registered with the LTO, DOTC. 2. A number plate, metal or otherwise shall be provided by the Office of the Treasurer to be paid at cost by the applicant. 3. The chief, Business Permits, Licensing and Inspection Division, Office of the Mayor, shall keep a registry of the entire transport vehicle being issued at a numbered plate such as make and brand, the name and address of the operator and other such pertinent information as may, hereafter, be required. SECTION 3F.07. Penalty. Any person who violates the provisions of this Article shall be fined of not less than One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or booth fine and imprisonment, at the discretion of the court. ARTICLE G Franchise and Other Fees on Tricycle Operations SECTION 3G.01. Definition of Terms. When used in this Article. a) "Tricycle for-hire" It is a vehicle composed of a motorcycle fitted with a single-wheel sidecar or motorcycle with a two-wheel cab operated to render transport service to the general Public. b) "Motorized Tricycle Operator's Permit (MTOP)" Is a document granting franchise or license to a person, allowing him to operate tricycle-for-hire over specified zones. c) "Zone" a contiguous land area or block, say a subdivision or barangays, where tricycle-for-hire may operate without fixed origins and destination. SECTION 3G.02. Imposition of Fees. There shall be collected an annual franchise fee for the open operation of a "Tricycle-for-hire business." a. Franchise Application Fee (every two years) Php179.00 SECTION 3G.03. Time of Payment. a.) The franchise fee shall be paid to the Municipal Treasurer upon application or renewal of the franchise. b.) The Franchise Application fee shall be paid upon application for an MTOP based on the number of units. c.) Filing fee for amendments of MTOP shall be paid upon application for transfer to another zone, change of ownership unit or transfer of MTOP. SECTION 3G.04. Municipal Tricycle Franchising and Regulatory Board (MTFRB) . There is hereby created a Municipal Tricycle Franchising and Regulatory Board to be composed of the following: Vice Mayor Chairman SB Representative (Chairman, SB Committee on Transportation Vice Chairman Municipal Engineer Member Municipal Planning & Development Coordinator Member Chief, Business Licensing and Inspection Section Member President, Tricycle Operators & Drivers Association, if any Member Municipal Treasurer Member President, Liga ng mga Barangay Member Chief of Police Member Secretary to the Sangguniang Bayan Head, Secretariat Member SECTION 3G.05. Powers, Duties and Functions of the Municipal Tricycle Franchising and Regulatory Board . The Municipal Tricycle Franchising and Regulatory Board shall perform the following: 1. Accept and process for tricycle franchise; 2. Issue or grant the "Motorized Tricycle Operator's Permit" (MTOP) to qualified applicant, subject to the rules and regulations, and existing ordinances and on that matter; 3. Recommend to the Sangguniang Bayan the amount of fares or adjusted fare increases, periodically, to be imposed in a particular zones or fixed route; 4. Recommend to the Sangguniang Bayan other reasonable fees and related charges in the regulation of tricycle-for-hire, after conducting a public hearing for the purpose; 5. Tricycle operators are prohibited to operate on national highway utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceeds forty (40) kph; 6. Until such time that necessary zones are fixed, tricycle-for-hire shall be allowed to operate like a taxi, i.e. , service is rendered upon demand and without a fixed route; 7. Each tricycle until shall be assigned and bear an identification number, aside from the motorcycle plate number; 8. The official fare to be initially adopted shall be a minimum fee of Two Pesos (Php2.00) per kilometer in excess of four (4.0) kilometers distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Bayan; 9. All drivers of tricycle-for-hire are required to wear rubber shoes, polo shirt long pants as well as another requirements as may hereafter be imposed by the Board (MTFRB) or the Sangguniang; Tricycle-for-hire shall have a five-passenger capacity including the driver; and 10. Operators of tricycle-for-hire are required to post in a conspicuous but appropriate part of the tricycle the schedule of fares. SECTION 3G.06. Reservation. Nothing in this Article shall be construed to diminish the authority of the Sangguniang Bayan to issue, amend, revise, suspend, or cancel MTOP and prescribed the appropriate terms and conditions therefore; determine, fix, prescribe the appropriate adjust fares or rates for the service provided in a zone after public hearing; prescribed 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 changes in the regulation of tricycle-for-hire; establish and prescribed the conditions and qualifications of service; SECTION 3G.07. Administrative Provisions . No permit to operate any business of rendering or offering to render transport services for a fee shall be issued unless the motor vehicle has been duly registered with the Land Transportation Office and Department of Trade and Communication. SECTION 3G.08. Penalty. Any person who violates the provisions of this Article shall be fined of not less than One Thousand Pesos (Php1,000.00) but not exceed Two Thousand Five Hundred Pesos (Php2,500.00), or an imprisonment of not less than One (1) month but not exceeding Six (6) months, or both fine and imprisonment at the discretion of the Court. ARTICLE H Permit on Hauling and Trucking Services SECTION 3H.01. Imposition of Fees. There shall be collected from every person engaged in the business of hauling and trucking services operating within this municipality a permit fee of Two Hundred Pesos (Php200.00) per truck, per annum. The fee imposed herein shall not be collected from operators of hauling and trucking services whose trucks merely pass this municipality. SECTION 3H.02. Time and Manner of Payment. The fee imposed herein shall be payable upon application for a Mayor's Permit. SECTION 3H.03. Administrative Provisions. The Municipal Treasurer shall keep a registry of all heavy equipments and agricultural machinery which shall include the make and brand of the heavy equipments and agricultural machinery and name and address of the owner. SECTION 3H.04. Penalty. Any person who violates the provisions of this article shall be fined of not less than One Thousand Pesos (Php1,000.00) but not exceeds to Two Thousand Five Hundred Pesos (Php2,500.00), or an imprisonment of not less than One (1) month but not exceeding Six (6) months, or both fine and imprisonment the discretion of the Court. ARTICLE I Permit Fee on Agricultural Machinery and Other Heavy Equipment for Rent SECTION 3I.01. Imposition of Fee. There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from operator of the said machinery renting out said equipment in this Municipality. Annual Permit Fee a.) Farm Tractors, Kuliglig and the like Php105.00 b.) Bulldozers 525.00 c.) Forklift 210.00 d.) Graders 525.00 e.) Other agricultural machinery or heavy equipment not enumerated above 210.00 f.) Pay loader 210.00 g.) Power Saw 525.00 SECTION 3I.02. Applicability Clause. This Article shall no longer be applied or enforced in barangays where there is existing ordinance dealing on the same subject matter. The Barangay Ordinance imposing such fees shall be the one to be enforced, provided, that the subject barangay ordinance shall have been reviewed by this Sangguniang Bayan and found not be ultra vires, not contrary to existing laws; or not in contravention with the requisites of a valid ordinance. SECTION 3I.03. Penalty. Any person who violates the provisions of this Article shall be fined of not less than One Thousand Pesos (Php1,000.00) but not exceeds Two Thousand Five Hundred Pesos (Php2,500.00) or an imprisonment of not less than One (1) month but not exceeding Six (6) months, or both fine and imprisonment at the discretion of the Court. ARTICLE J Special Mayor's Permit SECTION 3J.01. Permit to Hold Benefits. Religious, civic, social and/or sports organizations, clubs, association, federations or fraternities desiring to hold benefits shown, balls, programs, exhibitions, contest bingo social and other kinds of fund-raising activities may be issued a special Mayor's Permit free of charge, provided, that the said organization is duly registered with the Office of the Mayor; that the proceeds of which shall ensure or benefit the welfare organization or intended for purposes that will redound to the welfare of the general public; that it shall not in any manner violate any existing ordinances, rules and regulations, especially those on traffic and pedestrian hazards. cDHAES SECTION 3J.02. Exemption. only fund-raising activities sponsored by the Sangguniang Barangay are exempted from securing a permit from any national or local office or agency as per Section 391, paragraph 11 of RA 7160 and Article 101, paragraph 11 of RA 7160 Article 101, paragraph 11 of its implementing rules and regulations. Provided that no fund-raising activities shall be held within a period of sixty (60) days immediately preceding and after a national or local election, recall, referendum, or plebiscite and provided finally, that the said fund-raising activities shall comply with the national policy standards and regulations on moral, health and safety of the persons participating therein. The Sangguniang Barangay, though the Punong Barangay, shall render a public accounting of the funds raised at the completion of the project for which the fund raising activity was undertaken. SECTION 3J.03. Administrative Provisions. Except for the Sangguniang Barangay, it shall be unlawful for any person, natural or juridical, to hold benefits shown, programs, contests and other fund-raising activities without the corresponding permit from the Mayor. SECTION 3J.04. Penalty. Any person who violates the provisions of this Article shall be fined of not less than One Thousand Pesos (Php1,000.00) but not exceeds Two Thousand Five Hundred Pesos (Php2,500.00), or an imprisonment of not less than One (1) month but not exceeding Six (6) months, or both fine and imprisonment at the discretion of the Court. ARTICLE K Inspection Fee SECTION 3K.01. Imposition of Fee. Any person who shall keep or store any flammable exploits or highly combustible material shall first secure a mayor's permit duly indorsed by the Chief of Police and pay the following: 1. Sari-Sari store Hardware store, gasoline station or any business 105.00 2. Factors or warehouse 158.00 3. Construction or building plans to determine safety requirements 53.00 SECTION 3K.02. Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer upon approval of the Mayor's Permit. SECTION 3K.03. Administrative Provisions. The station commander shall determine whether the establishments storing flammable, explosive or highly combustible materials confirms with promulgated rules and regulations, fire prevention and public safety. If, in this judgment, the storage of such materials and said establishments constitute a fire hazard, he may issue an order that such be stored elsewhere within a reasonable period. SECTION 3K.04. Applicability Clause. All other matters relating fire protection and public safety shall be governed by pertinent provisions of existing laws, rules and regulations. SECTION 3K.05. Penalty. Any person who violates the provisions of this Article shall be fined of One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred (Php2,500.00) or an imprisonment of not less than One (1) month but not more than Six (6) months or both fine and imprisonment at the discretion of the Court. ARTICLE L Permit Fee for the Temporary Use of Sidewalk and/or Alleys SECTION 3L.01. Imposition of Fee. There shall be collected fee for the following: a. Use of sidewalk: 1. Up to 20 sq. m or sidewalk per calendar month 315.00 2. Every sq. m. fraction thereof in excess of 20 sq. m per calendar month 42.00 b. Erection of the holding occupying public areas: 1. Up to 10 linear meters of frontage/calendar month 210.00 2. Every linear meter of fraction thereof of frontage in excess of 20 linear meters, per calendar month 21.00 SECTION 3L.02. Time of Payment. The fee imposed shall be paid to the Municipal Treasurer upon approval of the permit issued by the Municipal Mayor, and for the occupancy is made. SECTION 3L.03. Administrative Provisions. The permit to occupy for temporary use of a sidewalk or alley shall be issued in connection with construction work conducted. The permit or use of said sidewalk or alley, or portion thereof shall commence from the time the construction permit issued up to the completion of the project and renewal of all construction materials and place therein. SECTION 3L.04. Penalty. Any person who violates the provisions of this Article shall be fined not exceeding One Hundred Pesos (Php100.00) or an imprisonment not exceeding One (1) day or both fine and imprisonment, at the discretion of the Court. ARTICLE M Permit Fee for Excavation of Roads SECTION 3M.01. Imposition of Fee. There shall be collected from any person who shall make or caused to be made any excavation or municipal streets the following fees: 1. For crossing concrete payments: a. Excavation method, for every linear square meter or fraction thereof 210.00 b. Boring method, for every linear square meter, or fraction thereof 53.00 2. For crossing asphalt pavements, for every square meter or fraction thereof 53.00 3. For crossing grave/macadam pavements, for every square meters or fraction thereof 32.00 SECTION 3M.02. Time and Manner of Payment. The fee herein imposed shall be paid to the Municipal Treasurer upon application for the Mayor's Permit and before undertaking the excavation. SECTION 3M.03. Administrative Provisions. It is the responsibility of the permittee to refill and or repair the excavated portion right after the purpose for which the excavation made is accomplished. At least (1/2) of the street should always be open to traffic while excavation is being undertaken. SECTION 3M.04. Penalty. Any person who violates the provisions of this Article shall be fined of not exceeding One Hundred (100.00) or an imprisonment not exceeding One (1) day or both fine and imprisonment at the discretion of the Court. ARTICLE N Permit Fee on Film Making or Location Shooting SECTION 3N.01. Imposition of Fee. There shall be collected a permit fee of Two Hundred Fifty (250.00) pesos, from any person or entity who under location filming or shooting within the jurisdiction of this municipality. SECTION 3N.02. Time and Manner of Payment. The fee herein imposed shall be paid to the municipal treasurer upon approval of the Mayor's Permit and before the commencement of said location shooting. SECTION 3N.03. Surcharge for Late Payment. Failure to pay the fee within the prescribed time shall subject the person in charge of said location shooting to a surcharge to (20%) of the amount due which shall be collected and paid in the same manner and at the same time on the original amount due. SECTION 3N.04. Penalty. Any person who violates the provisions of this Article shall be fined of not exceeding One Thousand Pesos (php1,000.00) or an imprisonment of not exceeding One (1) month, or both fine and imprisonment at the discretion of the Court. ARTICLE O Permit and Inspection Fee on Internal Combustion Engine, Generators and Other Machines SECTION 3O.01. Imposition of Fee. There shall be collected on installation and annual inspection fee on internal combustion engine, generator and other machines propelled by electric motors, stationary engine or machine under the following rate: a. Internal Combustion Engines 1. 3HP and below 53.00 2. 3-5 HP 79.00 3. 5-10 HP 105.00 4. 10-15 HP 158.00 ASEcHI 5. 15 HP and above 210.00 b. Other stationary engine or machines 1. 3HP and below 53.00 2. 3-5 HP 79.00 3. 5-10 HP 105.00 4. 10-15 HP 158.00 5. 15 HP and above 210.00 c. Generators and machineries propelled by electric motors shall be charged the same rate and in Section 3J.01. SECTION 3O.02. Time and Manner of Payment. Fees imposed in this Article shall be paid to the Municipal Treasurer before the installation of said machine after the issuance of the corresponding mayor's permit and within the first twenty (20) days of January thereafter. SECTION 3O.03. Administrative Provisions. Upon application for Mayor's Permit, the mayor or his duly authorized representative shall inspect the site of installation to secure its continuity with all existing building code provisions and other laws, rules and regulations relevant thereto. Annual inspection shall be made to see to it that all public safety, health and sanitation rules and regulations are strictly enforced. SECTION 3O.04. Penalty. Any person who violates the provision of this Article shall be fined of not exceeding One Thousand Pesos (Php1,000.00) or an imprisonment not exceeding Ten (10) days, or both fine and imprisonment at the discretion of the Court. ARTICLE P Permit and Inspection Fee on Pig and Chicken Pens and Corrals SECTION 3P.01. Imposition of Fees. There shall be collected a permit fee on One Hundred Pesos (Php105.00) for every pig and chicken pen and corral construed within this municipality. SECTION 3P.02. Time and Payment. The permit fee shall be paid to the Municipal Treasurer after of the Mayor's Permit. SECTION 3P.03. Administrative Provisions . The mayor or his duly authorized representative shall inspect the site of the construction of a pig or chicken pen or corral to determine if all rules and regulations governing the same have been complies with. SECTION 3P.04. Penalty. Any person who violates the provisions of this Article shall be fined of not exceeding One Thousand Pesos (Php1,000.00) or an imprisonment of not exceeding Ten (10) days or both fine and imprisonment at the discretion of the Court. ARTICLE Q Inspection Fee on Irrigation Pumps SECTION 3Q.01. Imposition of Fee. There shall be collected a permit and annual inspection fee on all irrigation pumps installed and built along municipal water deriving and sanctioning its water supply there at based on the following rates: 1. With outlets of less than 2 diameters 21.00 2. With outlets of 2 diameters but less than 4 diameters 53.00 3. With outlets of 4 diameters and over 105.00 SECTION 3Q.02. Time and Manner of Payment. The fee herein imposed shall be paid to the Municipal Treasurer upon presentation of the permit duly approved by the Municipal Mayor, within the first twenty (20) days of January thereafter. SECTION 3Q.03. Administrative Provisions. The Municipal Mayor, or his duly authorized representative, shall inspect the site of the irrigation pumps installation to determine if it conforms with all prescribed rules and regulations pertinent thereto, before the permit is issued. SECTION 3Q.04. Applicability Clause. All existing laws, rules and regulation governing the construction, maintenance and operation of irrigation pumps or municipal water are herewith adopted as integral part of his Article. SECTION 3Q.05. Penalty. Any person who violates the provisions of this Article shall be fined of not exceeding One Thousand Pesos (Php1,000.00) or an imprisonment not exceeding ten (10) days, or both, fine and imprisonment, at the discretion of the court. ARTICLE R Plumbing Permit Fee SECTION 3R.01. Imposition of Fee. Before any new or reopened connection shall be made, there shall be collected permit fee of fifty pesos (53.00) SECTION 3R.02. Time and Manner of Payment. The fee herein imposed shall be paid to the Municipal Treasurer before the connection is made. SECTION 3R.03. Administrative Provisions. A mayor's permit must be secured before the fee is made. The application shall state among others, the type of connection, sketch of the site of connection, the street to be transverse, if any and a notation of the plumber that the place of connection has been inspected by him, and his comments or recommendations thereto if any. SECTION 3R.04. Penalty. Any person who violates the provisions of this Article shall be fined of not exceeding Two Hundred Pesos (Php200.00) or an imprisonment of Two (2) days or both fine and imprisonment at the discretion of the court. In relation thereto, the connection already made shall be immediately closed. CHAPTER IV Service Fees ARTICLE A Secretary's Fee SECTION 4A.01. Imposition of Fee. There shall be collected the following fees from every person requesting for copies of official records and documents from any office of this municipality: a. For every one hundred (100) words or fraction thereof, typewritten (not including the certificate and any notation). P10.50 b. Where the copy to be furnished is in printed form, in whole or in part, for each page double this fee if there are two pages in a sheet) P31.50 c. For each certificate of correctness (with seal of office) written on the copy or attached thereto P31.50 d. For certifying the Official act of a municipal judge or other judicial certificate, with seal P31.50 e. For certified copies of any paper, record, decree, judgment or entry of which any person entitled to demand and receive a copy (in connection with judicial proceedings), for each hundred (100) words. P31.50 f. For copy/s produced by copying machine, per page 5.25 SECTION 4A.02. Exemptions. The fees imposed in this Article shall not be collected for copies furnished to other offices or branches of the government for official business except for copies required by the Court at the request of the litigants, in which case charges shall be made in accordance with the above schedule. SECTION 4A.03. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer at the time of the request, written or otherwise, or before the issuance of a copy of any municipal record or documents is made. SECTION 4A.04. Penalty. Any person who violates of the provisions of this Article shall be fined of not less than One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of not less than One (1) Month but not more than Six (6) Months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE B Fees for Documents Secured, Process or Services Rendered by the Office of the Municipal Assessor SECTION 4B.01. Imposition of Fee. There shall be collected the following fees from every person requesting for copies of official records and documents from any office of this municipality: a. Certified True Copy 105.00 b. Certifications: (No improvement, Improvement, Latest Tax Declaration, No Real Property Landholding, Documents, etc.) 105.00 c. Certified Vicinity maps 105.00 d. Processing Fee: (Preparation of PAAS and Tax Declarations for Transfer, Revisions, Reclassification, Correction of Area, Correction of Location, etc.) 105.00 e. Ocular Inspection Fee of Verification Fee 3,150.00 for the first lot plus Php53.00 per additional lot SECTION 4B.02. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer at the time of the request, written or otherwise, or before the issuance of a copy of any municipal record or documents is made. SECTION 4B.03. Penalty. Any person who violates of the provisions of this Article shall be fined of not less than One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of not less than One (1) Month but not more than Six (6) Months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE C Local Registry Fee SECTION 4C.01. Imposition of Fee. There shall be collected the following registry fees and other service charges, viz. : a.) Marriage Related Fees: 1. Application Fee Marriage Application 300.00 Pre-marriage counseling Fee 150.00 License 48.00 2. Marriage Certificate all legal purposes 100.00 3. Solemnizing Fee 1,000.00 4. Marriage under Article #34 1,500.00 b.) Birth Related Fees: 1. Certificate of Birth all legal purposes 100.00 2. Certified True Copy of Birth (for local use) 50.00 3. Burial Permit 100.00 4. Transfer of Cadaver 200.00 5. Removal of Cadaver 200.00 6. Interment of Non-Resident 100.00 7. Exhumation of Cadaver 150.00 8. Death Certificate All legal purposes 100.00 c.) For Registration Fee of the following: 1. Legitimation 500.00 2. Adoption 500.00 3. Petition for change of name 3,000.00 4. Petition for correction of entries 1,000.00 5. Legal separation or divorce 500.00 6. Naturalization 500.00 ITAaHc 7. Annulment of marriage; declaration of absolute nullity of marriage; court order setting aside the decree of legal separation 2,000.00 8. Voluntary Emancipation of Minor 500.00 9. Court Decision Recognizing or Acknowledging Natural Children or impugning or Denying Such Recognition 500.00 10. Judicial Determination of Paternity Affiliation 500.00 11. Court Decision or Order on the Custody of Minors and Guardianship 500.00 12. Aliases 500.00 13. Repatriation or Voluntary Renunciation of Citizenship 500.00 14. Civil interdiction 500.00 15. Acknowledgement 500.00 16. Appointment of guardian; termination of guardianship 500.00 17. Judicial determination of filiations 500.00 18. Judicial determination of the fact of reappearance of absent spouse; if disputed 500.00 19. Naturalization certificate; cancellation of naturalization certificate 500.00 20. Separation or revival or property rights 500.00 21. Emancipation of Minor orphan 500.00 22. Affidavit of reappearance 500.00 23. Acquisition and ratification of artificial insemination 500.00 24. Document Process under RA 9255 500.00 25. Authorization and ratification to contract marriage 500.00 26. Option to elect Philippine citizenship 500.00 27. Participation and Distribution of properties of spouses; child's presumptive legitimacy 500.00 28. Marriage settlement and any modification thereof 500.00 29. Repatriation document 500.00 30. Waiver of rights; interests on absolute community of property; 500.00 31. Other similar registerable instruments 500.00 32. Processing fee for supplemental report & all other civil registry 500.00 33. Registration fee for a civil registry documents from person availing RA 9255 300.00 34. Service Fee in the preparation of supporting affidavits for civil registration 200.00 35. Processing fee of documents filed under RA 9048 200.00 36. Registration Fee for "Affirmed Civil Registry" document processed under RA 9084 150.00 37. Service Fee in the issuance of Certificate of Finality in relation to the implementation of RA 9048 150.00 38. Certificate with Court Order 200.00 d.) For Certified Copies of any document in the Register Certified photocopy for all legal purposes 50.00 Certificate of non-appearance or certificate of no record Available; - For all legal purposes 100.00 Certificate of presumptive death based on court order 2,000.00 SECTION 4C. 02. Exemption. The fees imposed in this Article shall not be collected in the following cases: a. Issuance of certified copies of documents for official use at the request of a component court or other government agency. b. Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public or private school. Burial permit of a pauper, per recommendation of the Municipal Mayor. c. Issuance of birth certificate for children of less than six (6) years old. d. Issuance of birth certificate, and other certification to senior citizens of his municipality. SECTION 4C.03. Time and Manner of Payment. The fees imposed herein shall be paid to the municipal Treasurer at the time the clearance is requested and the official receipt evidencing payment thereof is presented to the issuing police officer. SECTION 4C.04. Administrative Provisions. 1. Applicants for marriage license shall secure a certification from the Family Planning Coordinating Council of this Municipality, thru its duly authorized representative, starting that they are informed and aware of the importance of Family Planning and have undergone a family planning counseling or seminar. 2. With the exception of marriage "articulo mortis" no marriage license shall be issued by the Local Civil Registrar unless the applicant could present the required "certification" mentioned above. SECTION 4C.05. Penalty. Any person violates the provisions of the article shall be fined of not exceeding five hundred pesos (Php500.00) or an imprisonment not exceeding five (5) days or both fine and imprisonment at the discretion of the Court. ARTICLE D Police Clearance SECTION 4D.01. Imposition of Tax. Any person requesting for the issuance of a police clearance shall be collected a fee based on the following: a. For employment, scholarship study grant 105.00 b. For firearms permit application 158.00 c. For change of Name 158.00 d. For application for Filipino Citizenship 105.00 e. For visa or passport application 105.00 f. Certification (PNP) Local 105.00 Abroad 105.00 SECTION 4D.02. Time and Manner of Payment. The fee imposed shall be paid to the Municipal treasurer at the time the clearance is requested, and the official receipt evidencing payment thereof is presented to the issuing police officer. SECTION 4D.03. Penalty. Any person who violates the provisions of this Article shall be fined not exceeding One Thousand Pesos (Php1,000.00) or an imprisonment not exceeding One (1) month or both fine and imprisonment at the discretion of the Court. ARTICLE D Clearance or Certification Fee SECTION 4D.01. Imposition of Tax. Any person requesting for a clearance or certificate shall pay a fee based on the following: 1. Certification/clearance to be use in securing a driver's license 105.00 2. Certification/clearance to be used in seeking employment 105.00 3. Certification/clearance for purpose of entering the military service 105.00 4. Certification/clearance for purpose of securing a passport or visa 105.00 5. Certification/clearance for the purpose of transferring resident aliens 105.00 6. Certification/clearance for the purpose of securing or renewing a license to possess firearms 105.00 7. Certification/clearance for other purposes not mentioned above 105.00 SECTION 4D.02. Exemption. No fee shall be collected for the issuance of a certification to be paid to the municipal treasurer at the time such clearance certificate requested. SECTION 4D.03. Time and Manner of Payment. The herein imposed shall be paid to the Municipal Treasurer at the time such clearance certificate requested. SECTION 4D.02. Penalty. Any person who violates the provisions of this article shall be fined of not exceeding Five Hundred Pesos (Php500.00) or an imprisonment not exceeding Five (5) days or both, fine and imprisonment at the discretion of the court. ARTICLE E Service Fee for Health Examination SECTION 4E.01. Imposition of Fee. There shall be collected from any person who is given a physical examination by the Municipal Health Officer or his deputy the following fees: a. Food handlers, whether cooked or raw 53.00 b. Person engaged in amusement/recreation establishments such as dance halls, cabarets, bars day or not club and similar establishment 105.00 A. Laboratory Examinations: Examination made Amount paid Examination made Amount paid Resident Non-Resident Resident Non-resident CBC 90.00 110.00 Rh typing 50.00 70.00 Hgb/Hct 60.00 80.00 ABO/Rh typing 120.00 150.00 Platelet Count 90.00 110.00 Hepa B screening 150.00 170.00 ABO typing 70.00 90.00 Urinalysis 50.00 70.00 Fecalysis 50.00 70.00 Gram's staining 85.00 100.00 Pregnancy Test 100.00 120.00 KOH 50.00 70.00 Typhidot 475.00 530.00 FBS 100.00 120.00 BUN 110.00 130.00 Total Cholesterol 110.00 130.00 CREATININE 110.00 130.00 TRIGLYCERIDES 120.00 150.00 BUA 110.00 130.00 SGOT 155.00 180.00 HDL 115.00 145.00 SGPT 155.00 180.00 LDL 115.00 145.00 Pap's smear 160.00 180.00 HbA1c 710.00 780.00 RPR 160.00 180.00 Dengue Duo 900.00 1,000.00 Note: Less 20% for Senior Citizens card holders. Free diagnostic tests for eligible PhilHealth members and their qualified dependents enrolled under the Sponsored Programs. CHTAIc B. Maternity Care Package: Amount Paid Normal spontaneous delivery Package which includes: - drugs and medicines - supplies -Laboratory (CBC, Urinalysis) Php1,785.00 C. New Born Screening 630.00 D. Medical and Health Certificates: Amount Paid Medical Certificate Php79.00 Medico Legal Certificate 105.00 Health Certificate/ID 105.00 E. X-RAY SERVICES: Amount Paid Reading Fee Php50.00/View Chest PA 200.00 Chest APIL (adult) 300.00 Chest APIL (pedia) 2 in 1 film 200.00 Chest lateral-decibitu/Apicolordotic 200.00 Skull APL 300.00 Neck/Cervical APIL 200.00 Clavicle AP 200.00 Shoulder AP 200.00 Humerus APIL 300.00 Elbow APL 300.00 Forearm APL 300.00 Wrist AP 200.00 Hand AP/Oblique 300.00 Thoracic Vert. AP 300.00 Thoracic Lumbar APL 550.00 Lumbar APL 350.00 Lumbo Sacral APL 550.00 Sacrum APIL 350.00 Pelvis APIL 350.00 Hips AP 350.00 Hips AP/Frog leg 350.00 KUB 400.00 Flat plate abdomen 300.00 Plain Abdomen/ Supine/ Upright 550.00 Fermur APL 300.00 Knee APIL 300.00 Leg APIL 300.00 Ankle APIL 300.00 Calcaneus Axial/Lat. 300.00 Foot AP/Oblique 200.00 Note: Less 20% for Senior Citizens card holders No balance billing for PhilHealth Indigent enrolled members and dependents under NHTS-PR. F. ULTRASOUND SERVICES: Amount Paid Professional Fee 35% Whole Abdomen 950.00 Upper Abdomen 700.00 Reno-pelvic 700.00 Lower Abdomen 700.00 Pelvic 800.00 LGBP 650.00 KUB/RENAL 650.00 TVS 700.00 Whole Abdomen with TVS 1,650.00 Renal with TVS 950.00 Breast 700.00 Thyroid 700.00 Scrotal 800.00 Pelvic with BPS 800.00 Prostrate 800.00 Neck 800.00 Note: Less 20% for Senior Citizens card holders No balance billing for PhilHealth Indigent enrolled members and dependents under NHTS-PR. G. OTHERS: Semi-Private room charge/day Php550.00/day aircon without meal SECTION 4E.02. Time and Manner of Payment. The fee imposed shall be paid to the municipal treasurer before the health examination certificate is issued by the examination physician. SECTION 4E.03. Administrative Provisions. a. Any person engaged in an occupation or hired to work in an establishment having something to do in handling or preparation of foodstuffs, whether cooked or in raw form, shall be required to undergo a physical examination annually. b. Any person who operates a restaurant, bakery, cafeteria, or other similar establishments and employees hired in connection therewith, shall be required to undergo a physical examination annually. c. Person engaged in dance hall, cabaret, night and/or day clubs or any similar establishments shall be required to undergo a medical examination for at least once every six (6) months. d. The Municipal Health Officer shall keep a record for all persons to whom he issued a medical health certificate with the name address of the persons, the date of the examination was done, the purpose for which it was needed, and all other pertinent information may be required. e. The medical examination certificate shall be kept by the person to whom it was it was issued and should be ready at all times for inspection by any official authorized to conduct such periodic examination. SECTION 4E.04. Penalty. Any person who violates the provisions of this Article shall be fined of not exceeding Five Hundred Pesos (Php500.00) or an imprisonment not exceeding (5) days or both, fine and imprisonment at the discretion of the court. ARTICLE F Sanitary Inspection Fee SECTION 4F.01. Imposition of Fee. There shall be collected the following sanitary inspection fee in the issuance of sanitary inspection certificate based on the following: Big Establishments such as: a. Amusement places, such as theaters, coliseum, race tracks, cockpits and other similar establishments 210.00 b. Dance hall, massage clinics, sauna baths, cabarets and similar establishment 210.00 c. Import, export, and wholesale establishment 210.00 d. Restaurants, bakeries, refreshment parlors, carinderias, and other public eateries 210.00 e. Apartment, accessories boarding houses, building for rent, and other similar Establishments 210.00 Small Establishment 105.00 SECTION 4F.02. Administrative Provisions. The sanitary inspection fee shall be conducted by the Municipal Health Officer or his duly authorized representative to determine the sanitary adequacy of the establishment. (a) The Municipal Health Officer of his duly authorized representative shall conduct an annual sanitary inspection of all business establishments and buildings to determine their adequate of ventilation, general sanitary conditions and property for habitation. (b) The Municipal Health Officer shall require evidence of payment of the imposed herein before he issues a sanitary inspection certificate. SECTION 4F.03. Time and Manner of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer after sanitary inspection of the establishment has been made but prior to the issuance of the sanitary inspection certificate by the Municipal Health Officer and upon renewal of the same every year thereafter within the first (20) days of January. SECTION 4F.04. Penalty. Any person who violates the provisions of this Article shall be fined of not less than One Thousand Pesos (Php1,000.00) but not more than Two Thousand Five Hundred Pesos (Php2,500.00 or imprisonment of not less than One (1) Month but not more than Six (6) Months, or both fine and imprisonment, at the discretion of the Court. ARTICLE G Garbage Collection Fee SECTION 4G.01. Imposition of Fees. There shall be collected an annual garbage collection fee within the town proper from the following: (a.) Public eating establishments 45.00 (b.) Rice and corn mills 35.00 (c.) Barber/beauty shops and other commercial business establishment 35.00 (d.) All other private dwellings 35.00 SECTION 4G.02. Time and Manner of Payment. The fee herein imposed shall be paid to the Municipal Treasurer within the first ten (10) days of every month of garbage collection. EATCcI SECTION 4G.03. Administrative Provisions. The dealer/operator of such business establishments or dwelling unit before the time garbage collection is made. Garbage collection and disposal shall be made at least once a week or the need arises. SECTION 4G.04. Penalty. Any person who violates the provisions of this Article shall be punished by a fine not exceeding five (5) days or both find and imprisonment, at the discretion of the court. ARTICLE H Waterworks Fee SECTION 4H.01. Definition of Terms. When used in this Article. a. Person shall mean physical or moral, real or juridical and legal being vested with rights and obligations or being the subject of legal relations. b. System shall mean the Municipal Waterworks System. c. Consumer any person or establishments deriving benefits from the system. d. Connection a pipe tapped to or connected with the main or distribution line or any branch or tributary of the system installed for the purpose of delivering water and enjoying benefits therefrom. e. Household connection a connection used exclusively for household need and purposes. f. Industrial Protection a connection used for any commercial or industrial establishment wherein water used therewith is an imperative and necessary factor in the operation and/or maintenance of such establishment. g. Main line bigger sized piped conveying water from the main source (spring or intake) to the consumer. h. Distribution lines a pipe or network of pipes laid where connection are tapped for consumers. SECTION 4H.02. Imposition of Fee. There shall be collected the following fees: a. Mayor's permit fee Php105.00 b. Connection Fee 53.00 c. Monthly for water consumed the following rates: 1. Household connections: a. 0-10 cu.m. 32.00 2. Industrial connection a flat rate of 5.00 per cu.m. Note: 5 cu.m. 4 consumer - Beyond 4 consumers to pay consumption according to the number of household member. SECTION 4H.03. Exemptions. All public building or establishments owned by the Municipal government shall be exempted from the amount of the above fees. Public schools shall be given up to 1 cu. M. free water service the excess of which shall be paid based under Sec. 4E.02. C-1 above. SECTION 4H.04. Time and Manner of Payment. a. Connection fee shall be paid to the Municipal Treasurer at the time the permit is approved and at the same time and in the same manner as the permit fee. b. Service fee and payment of water consumed shall be paid to the Municipal Treasurer within the first (10) days of the month, following the month water was consumed, but in no case shall unpaid bills accumulate up to a period of three (3) months. SECTION 4H.05. Surcharge of Late Payment. In case of failure to pay the fees herein imposed the time specified the consumer shall be subject to surcharge of twenty five (25%) percent on the unpaid fee plus and interest upon the unpaid fee plus an interest upon the unpaid amount at the rate of ten (10%) percent per month until fully paid. SECTION 4H.06. Administrative Provisions. a. No connection shall be made before an application for service connection is approved by the Municipal Mayor at the site of the connection duly surveyed and inspected by the plumber of the system. b. No connection shall be made without a water meter duly provided for. c. The meter reader or duly authorized personnel shall read and record meter reading promptly at the end of each month to determine the corresponding water consumption of every consumer. d. It shall be the duty of every consumer to keep his water in good operating condition and to safeguard it from undue damage loss or destruction. e. It shall be the duty of every consumer to help conserved the water supply and to promptly notify the plumber or any personnel of the system of any leakage or defect of his connection or any portion of the main or distribution line. f. The water supply from the system shall never be used for irrigation or agricultural purposes. g. Expenses incurred in the repair of household connection shall be paid by the consumer. SECTION 4H.07. Penalty. Any person who violates the provisions of this article shall be a closure of the market stall and until all arrears are paid for, or until such time as the application for reopening reconnection will be borne by the consumer. CHAPTER V Market Charges and Other Fees ARTICLE A Market Rental Fees SECTION 5A.01. Definition of Terms. When used in this Article. Market Building A constructed edifice designed to stand more or less permanently, covering space of land, usually covered by a roof, more or less enclosed by walls and supported by columns, and serving as a place commercial or trade activities. Government Owned or Operated Public Market refers to those markets established out public funds or those leased/acquired by any legal means from private persons, natural or juridical, to be operated by the government either thru its instrumentally, branch or political subdivision. Public Markets are public services or utilities as such as the public supply and sale of electricity, water and public transportation. Foodstuffs which are sold in public markets demand as much official control and supervision as the commodities sold and distributed in other public utilities ( Go Chiong, et al. vs. Cuadero, Sr., et al. , G.R No. 1449). Market Booth refers to any allocated space, with or without booth, inside the public market building. Market Premises refer to any space in the public market compound part of the market lot consisting of bare ground, outside of the public market building usually occupied by transient vendors during market days. Shopping Center A group of not less than 115 contiguous retail stores originally planned and developed as a single unit, with immediate adjoining off-street parking facilities. Store A building or structure devoted exclusively to the retail of a commodity or commodities. Market Section refers to a subdivision of the public market housing one class or group of allied goods, commodities or merchandise. Lessee a person, natural or juridical in whose favor a duly ratified contract of lease is executed with the Municipality of Santo Domingo, Ilocos Sur over a stall/space situated inside any public market building. Lessor The Municipality of Santo Domingo, Ilocos Sur. Sub-Lease any agreement, whether verbal or written, entered into by a between a lessee and any third person, having as its subject matter the occupancy of any stall or market space within any public market owned and belonging to, or administered or operated by the Municipality of Santo Domingo, Ilocos Sur, the occupancy of which has been previously granted by the Municipality of the said lessee. Agricultural Products includes the fields of the soil such as corn, rice, wheat, rye, hay, coconuts, sugar cane, tobacco, root crops, vegetable fruits, flowers and thereby products: ordinary salt; all kinds of fish, poultry and livestock and animal products, whether, in their original form or preserve in a more convenient and marketable form through the simple processes of freezing, drying, salting, smoking or stripping. Ambulant/Transient Vendors one who is not renting or occupying a definite or permanent stall or place in the public market and who sells his/her merchandise without staying in any particular place but by moving about from place to place within the market premises. Charges impositions set by Sangguniang Bayan. Gross Receipts refers to the total amount of the receipts of business before conducting the cost of production. License Permit the permit or permission granted in accordance with the law by competent authority to engage in legitimate business or transaction. Public Market refers to any spaces, building or structure owned and/or operated by the Municipality of Santo Domingo designated or constructed for the purpose of providing stalls/spaces where goods/merchandise or sold. Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quality of the commodity sold. Wholesale means a sale for the purchase buys the commodities for resale, regardless of the quantity of the transaction. Tax an enforced contribution, usually in monetary form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting government needs. Slaughterhouse refers to the place, building or structure owned and/or operated by the Municipality of Santo Domingo where animals for public consumption are slaughtered. Carcass animal meet less entrails. Market Committee refers to the body whose deputy is to conduct drawing of lots and opening of bids in connection with the adjudication of vacant or newly constructed stall/s or booth/s in the Municipal Markets to be certified by the Municipal Mayor, as the case may be, the results thereof. Stall Number refers to the number of stalls to be attached in every stall for the purpose of its identification. SECTION 5A.02. Imposition of Fees. There shall be collected the following fees: A. Rental Fee on Market Stalls a. At ground floor of the New Public Market Building a1) front 1,575.00/mo. a2) side 1,260.00/mo. a3) cubicles 1,050.00/mo. b. At the Second Floor of the New Rule Line Market Building 840.00/mo. c. At the old Market Buildings Casetas/Tiendas 735.00/mo. d. Kabuhayan Center 1,050.00/mo. e. Front of Saint Dominic Church 840.00/mo. f. At the Peoples Coliseum 1,050.00/mo. g. Sived Food Court 1,050.00/mo. h. Farmers Productivity Center 3,000.00/mo. B. Fee for occupancy of market premises, per 1.5 square meters or fraction, per day 40.00 C. Market Entrance Fee In lieu of the regular market fees based in the space occupied, there is hereby imposed a market entrance fee on all transient vendors of any commodity or merchandise being brought into the public market for sale at the following rates: Dealers in mangoes, per kaing (ripe) Php60.00 Dealers in mangoes, per kaing (green) 60.00 Dealers in coconut, per hundred 60.00 Dealers in eggs 10.00/tray Dealers in peanut, per sack (unhusked) 40.00 Dealers in peanut, per sack (husked) 60.00 DHITCc Dealers in eggplant, per sack/plastic @ 10 Kilos 30.00 Dealers in fresh fish, per kilo 5.00 Dealers in fresh fish, per canastro with ice 65.00 Dealers in dried fish, per kilo 5.00 Dealers in dried fish, per baston (kaban/plastic) 50.00 Dealers in chicken, per head 5.00 Dealers in camote, per sack 45.00 Dealers in camote, per petroleum can 15.00 Dealer of fresh pineapple per hundred 80.00 Dealer of bananas per kaing/sack/tray/kilo 25.00 Dealer of watermelon per kilo 1.00 Dealer of bitter gourd (ampalaya) per kilo 1.00 Dealer of Baguio vegetables per truck 300.00 Dealer of Baguio vegetables per tray/sack 25.00 Dealer of squash per sack 25.00 Dealer of fruits (apple/ponkan, etc.) per tray 25.00 Dealer of other vegetables or root crops not mention above per sack 25.00 Dealer of sea shell (all kinds) per sack 35.00 Other transient vendors 15.00 On case the vendors from whom an entrance fee was collected occupies any table, cubicle or other space with area in excess of what he paid for, he shall be required to pay the correct amount of fees due thereon less what he may have already paid as entrance fee. Duly licensed supplier or distributors of goods commodities or general merchandise of permanent occupants of market stalls, booths, tiendas or other space, as well as the same occupants when they bring in goods commodities or merchandise to replenish or augment their stock, shall not be considered as transient vendors required to pay the market entrance fee herein authorized and the appropriate surcharge. SECTION 5A.03. Time and Manner of Payment. For Stalls. The fee for the rental of market stalls shall be paid to the Municipal Treasurer or his duly authorized representative within the first twenty (20) days of each month. In case of new lease, the rental due for the month in which the lease starts, shall be paid before the occupancy of the stall. For occupancy of market premises. The fee for the occupancy of market premises shall be paid daily, in advance, before any commodity or merchandise is sold within the market premises. (a) For Market Entrance Fee. The market entrance fee shall be collected before the transient vendors are allowed to sell their goods. (b) For Electric Bills. The electric bills shall be paid to the Municipal Treasurer or his duly authorized representative within the first ten (10) days after billing of MERALCO . (c) For Water Bills. The water bills shall be paid also to the Municipal Treasurer or his duly authorized representative within the first ten (10) days after billing thereof. SECTION 5A.04. Issuance of Official Receipt and Cash Tickets. The Municipal Treasurer or his duly authorized representative shall issue official receipts as evidence of payment of rentals of fixed stalls. a. A cash tickets shall be issued to an occupant of the market premises or transient vendor and his name shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be the good only for the space of the market premises to which he is assigned. If a vendor disposes of his merchandise by wholesale to another vendor, the later shall purchase new tickets if he sells the same merchandise, even if such sale is done in the same place occupied by the previous vendor. b. The cash tickets issued shall be torn in half, one half to be given to the space occupant or vendor and other half to be retained by the market collector who shall deliver the same to the municipal Treasurer for counter checking against his record or cash tickets issued by him for that day. SECTION 5A.05. Surcharge for the Late or Non-Payment of Fees. The lessee of a stall, who fails to pay the monthly rental fee within the prescribed period, shall pay a surcharge of twenty-five percent (25%) of the total rent due. Failure to pay the rental fee for three (3) consecutive months shall cause automatic cancellation of the contract of lease or stall without prejudice to suing the lessee for the unpaid rents at the expense of the lessee. Any person occupying more space than what is duly lease to him shall pay double the regular rate for such extra space any person who fails to pay the monthly rent within the time fixed herein shall pay a penalty of twenty five percent (25%) of the rent due. The lease contract of any lessee found habitually incurring the foregoing violation should be cancelled. Any person occupying space in the market premises without first paying the fee imposed in this Article shall pay three (3) times as much as the regular for the space occupied. SECTION 5A.06. Administrative Provisions. a. Authority of the Municipal Treasurer The Municipal Treasurer shall exercise direct and immediate supervision and control over the public market and all personnel thereof, including those whose duties concern the maintenance and upkeep of the market, the slaughterhouse and their merchandise. b. Collection of Market Space and the Market Entrance Fee market spaces and market entrance fees shall be collected at the rate of the public market before the commodity or merchandise is being displayed for sale at a space prescribed for such commodity or merchandise. Cash tickets corresponding to the actual amount paid shall be issued indicating on the back thereof the date of issue, the initial of the one issuing such ticket and the name of the vendor or whom the ticket is issued. If the vendor disposed his commodity or merchandise at wholesale to another vendor other than a lease of a fixed stall, booth or caseta who sell such kind of commodity, the latter shall be charged a new entrance fee regardless of whether he would occupy the same place occupied by the original vendor. SECTION 5A.07. Adjudication. A. Leased Period Vacancy and Leasing of Stall Booth or Caseta and Adjudication to New Applicant-vacant or newly constructed stall, booths, or casetas shall be adjudicated to qualified applicants in the following manner. B. Notice of Vacancy Vacant or newly constructed stalls, booths or casetas shall be made for a period of not less than ten (10) days immediately preceding the date fixed for their award to qualified applicants to appraise the public of the fact that such stall, booth or caseta is vacant and available for lease. Such notice shall be posted conspicuously on the vacant stall, booth or caseta and in the bulletin board and shall be on the following form: Notice Notice is hereby given that stall/booth/caseta No. ______ building/section/pavilion No. ______ of the ______ public is vacant (or will be vacated legally incapacitated desiring to lease this stall/booth/caseta shall file an application therefore on the prescribed from (Copies may be obtained from the Municipal Treasurer during office hours and before 12 o'clock, noon of ______). In case there are more than one applicant, the lease of the vacant stall/booth/caseta shall be determine through drawing of lots to be conducted on ______12 o'clock noon at the Office of the Municipal Treasurer by the market committee. This stall/booth/caseta is found in the ____ Section and is issued for sale of the ____________________. ____________________________________ Municipal Treasurer/Market Administrator C. Application for Lease/Market Administration 1. The application shall be under oath. It shall be submitted in the Office of the municipal Treasurer by the application either in person or thru his attorney. 2. It shall be the duty of the market to keep a register book showing the names and address of all applicants and the description of the stall/booth/caseta applied for them and the date of the receipt by Municipal Treasurer. The application shall be substantially in the following form. APPLICATION TO LEASE MARKET STALL Address ______________________ Date _________________________ MARKET COMMITTEE Municipality of Santo Domingo Province of Ilocos Sur THRU: The Municipal Mayor Sir: I hereby apply under the following contract of the lease of stall/booth/caseta no. _______ of the ______________ Public Market. I am ______ years old, married/single/widow a citizen of __________________ and residing at _______________________________________. Should the above mentioned stall/booth/caseta be leased to me in accordance with the market rules and regulations. I promise to hold the same under the following conditions: 1. That while I am occupying or leasing this stall/booth/caseta or the ground floor upon which I constructed my store, I shall at all times have my picture and that of my helpers convenient framed and hang up conspicuously in the store. 2. That I shall keep all time the/booth/caseta or store and the immediate vicinity thereof in good sanitary condition and adhere strictly with all sanitary, fire prevention, market trade laws and regulation and now existing or which hereafter be promulgated by the proper authorities, including laws and ordinances pertaining to the maintenance of the peace and order. 3. That I shall pay the corresponding rents or fees of the stall/booth/caseta in the manner prescribed by the existing ordinances which in case is on or before 10th day of every month 4. The business to be conducted on the stall/booth/caseta or store shall belong exclusively for me. 5. In case I engage helpers, I shall nevertheless personally conduct my business and be present on the stall/booth/caseta or store. I shall promptly notify the market authorities of my absence, giving my reason thereafter. 6. I shall not sell or transfer or transfer my privilege to the stall/booth/caseta or the ground area occupied my store or otherwise permit another person to conduct business therein. 7. Any violation on my part or on the part of my helpers on the foregoing conditions shall be sufficient cause for the authorities concerned to cancel this contract. Very truly yours, __________ Applicant SUBSCRIBED AND SWORN to before me this ____________ day of _________________ at ___________________________ affiant exhibiting to me his/her Community Tax Certificate No. ____________________ dated ____________ on ___________. ___________________________________ Officer Authorized to Administer Oath D. Applicants who are Filipino citizens shall have preference on the lease of public market booth stall/booth/caseta. If on the last day set forth for filling applications, there is no application from a Filipino Citizen, the posting of the Notice of Vacancy prescribe above shall be extended for another 10 (10) day period. If, after the expiration of the period, there is still no Filipino Applicant and if there are several aliens applicants the application of the stall shall be made through the drawing of lots to be conducted by the market committee. In case there is only one Filipino Applicant the stall/booth/caseta applied for shall be adjudicated in his favor. If there are several Filipino applicants for the stall/booth/caseta should be made through drawing of lots to be conducted by the market committee on the date and time specified on the market. The results of the drawing of lots shall be reported immediately to the Municipal Mayor for appropriate action. cEaSHC E. The successful applicant shall furnish the Municipal Committee two copies of his/her picture immediately after the award of the lessee. It shall be the duty of the Municipal Committee to affix one copy of the picture to the application and the other copy to the record card for the purpose. SECTION 5A.08. Contract of Lease. The Municipal Mayor is hereby authorized to enter into Contract of Lease for the renewal and/or for the vacant as well as newly constructed stalls/market tiendas utilizing the herein Contract of Lease provided. CONTRACT OF LEASE KNOW ALL MEN BY THESE PRESENTS: The LESSOR; the MUNICIPALITY OF SANTO DOMINGO, ILOCOS SUR, a local government unit organized and existing in accordance with the existing laws, with principal office at Santo Domingo, Ilocos Sur, herein represented by its Municipal Mayor. -and- The LESSEE, ________________, of legal age, Filipino, civil status , and with residence address at _______________________________. WITNESSETH : The LESSOR hereby leases UNTO THE LESSEE, the latter hereby accepts in lease from the former, the premises known as market tienda, stall/tienda No. ____ located at _______________ under the following terms and conditions, to wit: 1. The monthly rental shall be _________________ PESOS (Php______), Philippine Currency, to be paid by the LESSEE at the office of the LESSOR on or before the fifth 5th) day of the month due. It is expressly agreed and understood that the payment of the rental herein stipulated shall be made without the necessity of express demand and without delay on any ground whatever. 2. That the term of this lease commences on ___________ and expires on ___________. 3. The LESSEE hereby expressly agrees and warrants that the leased premises shall be used exclusively for the following purpose, to wit: ________________, and the said lessee is hereby strictly prohibited from using the premises for any other purpose of business without the consent of the LESSOR; 4. The LESSEE shall not directly or indirectly sublease, assign, transfer, convey mortgage or in any way encumber his/her right of lease, over the leased premise or any portion thereof under any circumstances whatsoever; any contract that may be made in violation of this clause shall be null and void and shall immediately cause the return of the leased premises to the lessor without any further court proceedings; 5. It is expressly agreed and understood by the parties that the personal character of the LESSEE as herein below is represented and restricted, constitute and are the special consideration and inducement for the granting of this lease by the LESSOR, consequently any violation, direct or indirect, of any of the stipulations shall automatically terminate this contract of lease from the time such violation occurs; 6. That the lessee shall not make any alteration, repair or improvement of the property herein leased without prior permission and approval by the LESSOR. It is further agreed and stipulated by the LESSEE keeps the premises clean and in good order in conformity with the towns environmental regulations, and violation of such shall automatically terminate the contract of lease; 7. Any improvement made by the LESSEE in the leased premises, and existing at the time of the termination of the lease, shall remain as the property of the lessor, without obligation to reimburse to the lessee the cost or value thereof; 8. If the rental herein stipulated or any part thereof, at anytime, shall be in arrears or unpaid, or if the tenant shall at anytime fail or neglect to perform or comply with the covenants, conditions, agreement or restrictions stipulated, or if the tenant shall become bankrupt or insolvent then in any such above cases, this Lease Contract shall become automatically terminated and cancelled and the said premises shall be vacated peacefully by the LESSEE for the LESSOR to hold and enjoy henceforth as if this presents has not been made, and it shall be lawful for the LESSOR or any person or persons fully authorized in its behalf, without any formal notice or demand, to enter into and upon said lessee premises, or any part thereof without prejudice on the part of the LESSOR to exercise any or all rights from the contract of lease and those given by law; 9. That the market stall/tienda must be open everyday for commercial purposes only and never to be used as storeroom or bodega nor for any other purposes and the continuous closure of the tienda for two (2) consecutive weeks shall be aground for termination of this Lease Agreement and the ejectment of the LESSEE from the premises; 10. That goods, merchandise, cases of bottled drinks, firewood or anything that impedes or block pedestrians shall not be accumulated in front of the tienda, but shall be stored inside or at the back of the tienda bordering the public market; 11. Failure to pay all rentals including surcharges for two (2) successive months, the LESSEE can be rightfully ejected by the LESSOR and that the LESSOR has the right to file a separate civil action against the ejected LESSEE for the recovery of unpaid rentals including surcharges of 20% per month; 12. That the LESSEE shall comply all sanitary, environmental laws and ordinances and safety regulations which may be promulgated from time to time by the LESSOR and shall keep and maintain the leased market tienda in clean and sanitary condition and dispose all rubbish or garbage in accordance with good environmental practice of segregating biodegradable, non-biodegradable and recycle garbage through means and places indicated by the LESSOR for the purpose; 13. That the LESSEE shall notify the LESSOR at least thirty (30) days in advance should the lessee decide to abandon the leased property; 14. It is agreed and stipulated that in the event the LESSOR decides to renovate the leased premises to conform with its development plans, LESSEE shall voluntarily vacate the same to give way for its renovation and shall be given the first priority to occupy spaces available upon its completion. IN WITNESS WHEREOF , the parties hereto have set their hands at Santo Domingo, Ilocos Sur, Philippines, this _____ day of ________________. MUNICIPALITY OF SANTO DOMINGO LESSOR ________________________ LESSEE CTC No. _____________ Issued at. _____________ Issued on. ____________ Signed in the presence of: WITNESSESS: _______________ ______________ ACKNOWLEDGEMENT REPUBLIC OF THE PHILIPPINES) MUNICIPALITY OF SANTO DOMINGO) PROVINCE OF ILOCOS SUR ) BEFORE ME , this ____ day of _____, _____ at the Municipality of Santo Domingo, Ilocos Sur, Philippines, personally appeared to _________________ Municipal Mayor for and behalf of the Municipality of Santo Domingo, Ilocos Sur and _________________________ with Community Tax Certificate Numbers appearing below their names and signatures, respectively, known to me to be the same person who executed the foregoing instrument and acknowledge before me that the same is their voluntary act and deed and that of the Municipality which Mayor __________________ represents WITNESS MY HANDS AND SEAL the day, year and place above written. ________________________ Notary Public Until ___________________ TIN ____________________ PTR No. ________________ Dated: __________________ Issued at ________________ DOC NO. ____________ Page No. _____________ Book No. _____________ Series of _____________ SECTION 5A.09. Miscellaneous Provisions on the Lease of Stalls. a. Vacancy of Stall/Booth/Caseta before the expiration of the lease Should for any reason, the stall holder or lease discontinue his business before his lease of the stall holder or lease of the stall expires, such tall shall be considered vacant and the occupancy thereafter shall dispose of in the manner herein prescribed. b. Partnership with Stall Holder A market stall/booth caseta holders who enter into the business partnership with any part after he had acquired the right to lease such stall have no authority to transfer to his partners the right to occupy the stall/booth/caseta. In case of death or any legal disability of such holder to continue his business, the survivor partner may be authorized to continue occupying the stall/booth/caseta for a period of not exceeding (60) days within which to win up the business of the partnership. If the surviving partner is otherwise qualified to occupy the market stall/booth/caseta under the provision thereof, and the spouse, parent son/daughter or relative within the third degree of affinity of the decreased if not applying for the stall he shall be given the preference to continue occupying the stall/booth/caseta concerned, if he so applies for it. c. Lease or Personally Administer Stall/Booth/Caseta Any person who had been awarded the right to lease a market stall/booth/caseta in accordance with the provisions of this article, shall occupy, administer and be present personally at his stall/booth/caseta or booth, provided however that the helper he employs are citizens of the Philippines, including but not limited to the spouse, parents and children of the holder who are actually living with his and who are not disqualified under provision thereof. The persons to be employed as helpers shall under circumstances be person with whom he has any commercial relations or connections. d. Dummies: Sub Leases of Stall/Booth/Caseta In case the person registered to be the holder or lessee of stall or booth in the public market if found to be in reality not the person who is actually occupying said stall/booth/caseta the lease shall be cancelled if the holder shall be found to have sub-leased his/her stall/booth/caseta to another person, or to have connived with such person so that the latter may be occupy the same, the lease or such stall shall likewise be cancelled. e. Appeals Any applicant, who is not satisfied with the jurisdiction made by the market committee of the stall applied for by him, may file to the Sangguniang Bayan and appeal there from. The decision of the Sangguniang Bayan in such cases shall be final without prejudice to the right of the applicant to seek other remedial measures before the Sangguniang Panlalawigan or a proper Court. SECTION 5A.10. Contract of Lease. There is hereby created a market committee composed of the Municipal Mayor, as Chairman, the Municipal Treasurer, a representative of the Sangguniang Bayan and the President of the Market Vendors Association; as members. The Market Committee shall, among its duties, conduct the drawing of lots and opening of bids in connection with the adjudication of vacant or newly constructed stalls or booths in the market and to certify to the results thereof. SECTION 5A.11. Market Hours. Unless a different time is fixed by the Sangguniang Bayan, the public market shall be opened for sale of Articles permitted for sale herein from 4:00 o'clock in the morning until 7:00 o'clock in the evening everyday. The use of any stall or place in the market as living quarter rooms and/or sleeping quarter is strictly prohibited and no vendor or stallholder shall remain inside the market building after the same has been closed. SECTION 5A.12. Responsibility for Loss or Damage of Articles or Merchandise after Closure Time. (1) The Municipal Government shall not be responsible for any loss or damage of the lessee's property caused by fire, theft, robbery, "force majure," or any other unavoidable cause. All articles or merchandise left in the public market after closure time shall be at the risk of the stallholder or owner thereof. CTIEac (2) All articles abandoned on any public market building in violation of any provisions of this Article or any regulation or rules relating to the management of the market, shall be deemed a nuisance and shall be the duty of the market Administrator for the Officer-In-charge thereof to take custody of such articles. In case the articles are claimed within twenty four (24) hours thereafter, they shall be returned to the owner thereof unless they are so deteriorated as to constitute a menace to public health, in which case, they shall be disposed of in the manner directed by the Market Administrator or the Officer in charge thereof, who may also in his discretion, cause the criminal prosecution of the guilty party, or merely warn him against future violation. In case the articles shall be sold at public auction, and the proceeds thereof shall be disposed of in accordance with the law. SECTION 5A.13. General Provision. a. The Municipal Government shall not be responsible to any occupant for any loss or damage or destruction of any article or merchandise caused by fire, theft, robbery, and force, major or any other cause. b. Any article left or abandoned within the market premises shall be taken under the care of the market inspector, administrator, or his authorized personnel, may be claimed within twenty four (24) hours after identification hereof, and after payment of the rental expense incurred if any, for the articles safekeeping. If the article so left or abandoned deteriorated as to constitute a menace to public health, same shall be disposed of in the manner directed by the Market Administrator upon the advice of the Municipal Health Officer, who may further, at his discretion file criminal charges against the person leaving or abandoning same. In case the left or abandoned articles are not claimed within the specified period, said article shall be considered government property and may be dispersed of I accordance to law. c. No person shall make use of the public market, or any portion thereof, for residential purposes, nor shall be used for transient boarders for compensation. d. No person shall be allowed to sell any kind of merchandise in any place of the public market except such space so specified for the purpose. e. Order and Decorum shall be strictly observed within the market premises and it shall be unlawful for any person to commit any disorderly conduct, create nuisance or utter boisterous, preference or vulgar language or to any contrary to peace and order. f. All laws, rules and regulations pertaining to health, sanitation, fire prevention and safety shall be strictly observed by all vendors and customers like within the market compound and premises. g. Peddling articles in aisles and passageway, loitering, soliciting or contributing, or idly passing their time thereof, so as to obstruct the smooth passage of customers shall be unlawful. SECTION 5A.14. Penalties. Any person who violates any of the provisions of this Article shall be fined not exceeding Two Hundred Pesos (200.00) or an imprisonment not exceeding two days (2) or both, fine and imprisonment at the discretion of the court. SECTION 5A.15. Applicability Clause. All existing laws governing the proper administration, operation and maintenance of public markets are hereby adopted and make integral parts of this Article. ARTICLE B Parking and Loading or Unloading Fees SECTION 5B.01. Parking and Loading or Unloading Fees. There shall be collected from every person making and loading commodities or merchandise at any designated parking area within the Municipal Market the following rates of fees. 1. Tricycles 100.00/annum 2. Jeeps, jeepneys, mini-panel wagon/per parking 5.00 3. Trucks, wagon carriers, panel wagon and other vehicles of similar capacity per day or fraction thereof 10.00 PROVIDED, however, that the vehicles parked for more than eight (8) hours shall be charged an additional fee of Php1.00/hour or fraction thereof in excess of eight (8) hours. ARTICLE C Fishery Rental, Fees and Charges SECTION 5C.01. Definitions. "Municipal Water" includes not only streams, lakes and tidal waters within the Municipality, not being the subject of private ownership, and not comprised within national parks, public forest, timber lands, forest reserves, or fishery reserves, but also marine waters included between two (2) line drawn perpendicular to the general coastline from points where the boundary lines of the municipality to the sea at low tide and a third parallel with the general coastline and fifteen (15) kilometers from it. "Marginal Fishermen" refers to individual engaged in subsistence fishing which shall be limited to the sale, barter or exchange of marine products produce by himself and his immediate family, and whose annual income from fishing does not exceed Fifty Thousand Pesos (Php50,000.00) or the property line established by the NEDA for the particular region or locality is higher. "Vessels" includes every sort of boat, craft, or other artificial contrivance used as a means of transportation on water. SECTION 5C.02. Grant of Fishery Rights by Public Auction. Exclusive fishery privileges to erect fish corrals, oyster mussels or aquatic beds or bangus fry areas and to take or catch bangus fry or kawag-kawag or fry of other species of fish for propagation shall be awarded to the highest bidder in a public auction to be conducted by the Committee upon authorization of the Sangguniang Bayan. For this purpose, there is hereby created a committee to conduct the public auction (public biffing) to be constituted as follows: a) The Municipal Mayor or his duly authorized representative as Chairman b) The Municipal Treasurer; and c) The Chairman, Committee on Finance and Appropriation of the Sangguniang Bayan and two (2) other members to be designated by the Body) The Committee shall advertise the call for lease bids for the leasing of zones of municipal waters in public auction for two consecutive weeks in the bulletin board of the Municipal Hall. If no bids are received within two weeks or if there are no interested bidders. The Sangguniang Bayan shall award the right through negotiated bid. The notice advertising the call for bids shall indicate the time and date when such bids shall be filed with the Municipal Treasurer. Upon submitting a sealed bid, a person shall accompany such bid with a deposit in cash equivalent to fifty percent (50%) of the bid price. At the time and place designated in the notice, the committee sitting en banc open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed within ten (10) days after the award is made by the Committee. If the successful bidder refuse to accept or fails or neglect to executes the lease within such time, this deposit shall be forfeited to the Municipal Government, in such a case, another bidding shall be held in the manner provided above. The deposits of the unsuccessful bidders shall be correspondingly returned. SECTION 5C.03. Duration of Lease. The grant of lease of fishery rights shall be a period of one (1) year or two (2) years depending on the Sangguniang Bayan through a resolution. SECTION 5C.04. Zonification of Territorial Water. The Municipal Sea Water of Santo Domingo, Ilocos Sur is hereby divided and classified into zones for purpose of granting a lease or exclusive fishery rights through public bidding, as follows: a. Zone 1 to Zone 5 from the boundary with the Municipality of San Vicente (center of the Namunuan River) going north up to the tip Sabangan Sived. b. Zone 6 Located north of Sabangan Sived up to the Santo Domingo-Magsingal Boundary is designated as Bangus Fry Reservation pursuant to PD 704. SECTION 5C.05. Privilege of Residents to Take Fish in the Municipal Water. Any person who is not grantee of license or privilege to engage in commercial fishing is hereby allowed to fish for domestic use, in every municipal water, for as long as no communal fishery therein is not yet established. Provided that, such fishing shall not take place within 200 meters from fish coral licensed by the municipality, and provided, further, that no fish caught under this privilege be sold. Furthermore, no rental fees, charge, or any other imposition whatsoever shall be collected from marginal fishermen. SECTION 5C.06. Determination of Fees, Charges and other Rentals . 1. Issuances of Licenses. The Local Government Unit is hereby authorized to grant privileges of erecting fish corals, operating fish pen/cages, oyster culture beds, sea urchin culture or catching of "bangus" fry or fry of other species, except for techno demo projects as certified by the FARMO, within the definite area or portion of the municipal waters to the individuals, associations, cooperatives, partnership, or corporations upon payment of license fees therefore at the following rates: 1. Fish Corals Erected in the Sea Annual Fees a. Less than 3 meters deep Php100.00 b. 3 meters deep or more but not less than 5 meters deep 200.00 c. 5 meters deep or more but not less than 8 meters deep 700.00 d. 8 meters deep or more but not less than 10 meters deep 1,000.00 e. 10 meters deep or more but not less than 15 meters deep 1,500.00 f. 15 meters deep or more 2,000.00 2. Operation of Oyster Culture Beds per square meter 2.00 3. Operation of Fish Pen/Cages per square meter 5.00 4. Operation of Sea Urchin Culture per square meter 20.00 5. Catching of Bangus fry and other fry of other species (for 1 year) 150.00 License permit fees, fishery rentals and charges collected shall be distributed as follows: 50% to the Municipal Coffer 30% to the Barangay and remaining 20% will go to the Special Fisheries Trust Funds. The 30% share of the barangay shall depend on the amount of fees it has collected. CHAPTER VI Slaughter and Corral Fees ARTICLE A Slaughter Fees SECTION 6A.01. Imposition of Fees. Any person who desires to slaughter any animal either offered for sale to the public or for home consumption, shall be charged the following fees: (a) Permit Fee to Slaughter Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Health Officer concerned on his duly authorized representative who will determine whether the animal or fowl is fit for human consumption, (preferably the municipal veterinary, or meat inspector, if any) upon payment of the corresponding fee, as follows: (a) n Slaughter Fee There shall be collected the following slaughter fee for the slaughter of animals in the municipal slaughter house: For private consumption Per Head Large cattle 53.00 Hogs 32.00 Goats 21.00 Sheep's 21.00 Others 21.00 For public consumption Per Head Large cattle 105.00 Hogs 53.00 Goats, sheep and other per head 42.00 (b) Post-Mortem Inspection Fee: Per Head Large cattle 63.00 Hogs 42.00 Goats, sheep's and other per head 32.00 (c) Ante-Mortem Fee: Per Head Large cattle 33.00 Hogs 21.00 Goats, sheep's and other per head 16.00 SECTION 6A.02. Exemption. Animal finally determined by the Municipal Health Officer, the livestock inspector or the meat inspector as unfit for human consumption and is determined to health, shall not be charged any permit and slaughter fee, but shall be banned for consumption. SECTION 6A.03. Time and Manner of Payment. The fees herein imposed shall be paid to the Municipal Treasurer upon application for the permit to slaughter animal or after the post mortem inspection, as the case may be. SECTION 6A.04. Administrative Provisions. Before any animal is slaughtered a permit shall first be secured from the Municipal Health Officer of his duly authorized personnel and the corresponding fee paid thereof. The slaughter of any kind of animal for sale to the public shall be done only in the municipal slaughterhouse. The slaughterhouse of animals intended for home consumption may be done elsewhere, except that of large cattle which shall be slaughtered only in the Municipal Slaughterhouse. Animals slaughter for home shall never be sold to the public. Before securing the permit for slaughter of large cattle, the Municipal Treasurer shall require the production of certificate of ownership of said animal. If the certificate of ownership is not in the name of the applicant, certificate of transfer in favor of the applicant should be accomplished. For unbranded large cattle, the Municipal Treasurer should require satisfactorily evidence of ownership of said animal to be slaughtered and the corresponding fees relevant thereof shall be collected before the slaughter permit is granted. SECTION 6A.05. Penalty. Any person who violates the provisions of this Article shall be fined of not exceeding five hundred pesos (Php500.00) or an imprisonment not exceeding five (5) days at the discretion of the Court. SCaITA ARTICLE B Coral Fee SECTION 6B.01. Imposition of Fee. There shall be collected the following fee for the custody for every animal deposited and kept in the municipal coral. Per Head Large cattle 11.00 Hogs 11.00 Goats, sheep's and other per head 5.00 SECTION 6B.02. Time and Manner of Payment. The fee shall be paid to the Municipal Treasurer before the animal is deposited or kept on the municipal corral. If the animal is kept in corral beyond the period paid for, the fees due on the unpaid period shall be first paid before the same animal is released from the corral. SECTION 6B.03. Administrative Provisions. All animals to be slaughtered in the municipal slaughterhouse shall be deposited and kept in the municipal corral for at least 24 hours before the time of the slaughter except as otherwise declared by health or livestock authorities that they have to kept for a longer period. Animals not deposited in the municipal corral for the above period shall not be allowed nor permitted to be slaughtered. SECTION 6B.04. Penalty. Any person who violates the provisions of this Article shall be fine not exceeding Fifty Pesos (P50.00) or an imprisonment of not exceeding One (1) day at the discretion of the Court. ARTICLE C Livestock Market Fee SECTION 5C.01. Imposition of Fees. There shall be collected for every animals brought inside the livestock market for sale, the following fees: a. Market Yardage Fees: Per Head a. Cows, carabao, horses or other large cattle 5.00 b. Goat, sheep and other head 3.00 b. Market Commission Fee: 1. Cow, horse per kilo .50 2. Carabao per kilo 2.60 3. Goat, sheep and other per head 1.00 SECTION 5C.02. Time and Manner of Payment. The fees herein shall be paid to the Municipal Treasurer as follows: a. Market yardage fee shall be paid at the time the animal is brought inside the livestock market. b. Market commissionate fee shall be paid at the time the animal sold and the sale is consummated, it may be paid either by the seller, or purchaser or both whatever is previously agreed upon between them. SECTION 5C.03. Administrative Provisions. a. Large cattle brought inside the livestock market shall be numbered and weighted. A receipt bearing the name of the owner, its corresponding number, class and weight shall be attached to the certificate of ownership which is kept by the weighing master while the duplicate receipt shall be issued to the owner. b. Representatives of the Bureau of Animal Industry will help determine the health condition of the animal and see to it that they are duly vaccinated with proper vaccine as will be required in its transshipment. c. Animals are gathered at a place designated for the purpose where the sale is to be made. d. There shall be posted in a conspicuous place inside the market pictures of animals in accordance with grade and class with a corresponding listing of the prevailing price per kilo live weight of said animal in neighboring livestock market. e. It shall be the duty of the Municipal Treasurer or his duly authorized representative to determine if the animals brought inside the market are duly registered to the rightful owner. After the sale is consummated, the animal should be duly transferred to the purchaser/new owner. f. Sales and purchasers of animals brought inside the livestock market should be consummated therein. Transaction made outside the market premises should be unlawful. SECTION 5D.04. Penalty. Any person who violates any of the provisions of this article shall be fined of not exceeding Three Hundred Pesos (Php300.00) or an imprisonment not exceeding Three (3) days, or both, fine and imprisonment at the discretion of the Court. CHAPTER VII Municipal Agriculture-Fees and Charges SECTION 1. Imposition of Fees. there shall be collected fee for the purchase of products or rents of machineries from the agriculture office, to wit: Item Fees and Charges Grain Spawn 3 for 100 Fruiting Bag Small 3 for 100 Rice mill Rate 30 per can SECTION 2. Time and Manner of Payment. The fees herein shall be paid at the Office of the Municipal Treasurer. CHAPTER VIII General Administrative Provisions and Penal Provisions ARTICLE A Collection and Accounting of Municipal Revenues SECTION 1. Collection. The collection of all municipal taxes, fees and charges imposed in this Code shall be the responsibility of the Municipal Treasurer and his duties and shall, in no case, be delegated to any person. SECTION 2. Issuance of Receipts. It shall be the duty of the Municipal Treasurer of his or his authorized representative to issue the necessary receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying, and the account upon which is paid are shown. SECTION 3. Record of Persons Paying Municipal Taxes, Fees and Charges. It shall be the duty of the Municipal Treasurer to keep records, alphabetically arranged and open to public inspection of the names of all persons paying municipal taxes, fees and charges as far as practicable. He shall establish and keep current the appropriate tax roll each kind of tax, fee or charge provided in this Revenue Code. SECTION 4. Accounting of Collections. Unless otherwise provided by subsequent law, legislation or ordinance, all money collected by virtue of this Code shall accrue to the General Fund of the Municipality of Santo Domingo. ARTICLE B Implementation of the Code SECTION 1. Examination of Book of Accounts and Pertinent Records. The Municipal Treasurer or his duly authorized representative shall examine the book of accounts and pertinent records of businessmen in order to ascertain, assess, and collect the correct amount of taxes, fees and charges. SECTION 2. The municipal or barangay treasurer may, by themselves or through any of their deputies duly authorized in writing, examine the book, accounts and other pertinent records of any person, partnership, corporation, or association subject to local taxes, fees and charges. SECTION 3. The examination be made regular business hours not oftener than once a year for every tax period, which shall be the year immediately preceding the examination, and shall be certified by the examining official. Such certification shall be made of record in the books of accounts of the taxpayer examined. SECTION 4. In case the examination is made by a duly authorized deputy of the Municipal Treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the tax payer whose books, accounts, and pertinent record are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. SECTION 5. For this purpose, the records of the revenue district office of the BIR shall be made available to the local treasurer, his deputy or duly authorized representative. SECTION 6. The Secretary of Finance shall prescribe the necessary forms to be used and such guidelines which may be deemed necessary for the proper and effective implementation of this Article. ARTICLE C Civil Remedies for the Collection of Revenue SECTION 1. Municipal Lien. Municipal Taxes, fees, charges and other revenues constitute a lien superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein, 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 taxes, fees and charges including related surcharge and interests. SECTION 2. Civil Remedies. The civil remedies for the collection of municipal taxes, fees or charges and related surcharges and interests resulting from delinquencies shall be: (a.) By administrative action through distraint of goods, chattels, or affects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and other interest in and rights to personal property, and by LEVY upon real property and interest in or rights to real property; and (b.) BY judicial actions; (c.) Either of these two (2) remedies or both may be pursued concurrently or simultaneously at the discretion of the Municipality of Santo Domingo, Ilocos Sur. SECTION 3. Distraint of Personal Property and Levy on Real Property. (a.) The administrative remedy of distinct of personally property and levy on real property when applied to taxes, fees and charges imposed under this Code other than Real Property Taxes, fees and charges, shall be governed by Arts. 263 to 270 of the Implementing Rules and Regulations of RA 7160. (b) The administrative remedy of levy and sale of real property for the collection of Real Property Tax and other tax levied under Chapter II of this Code shall be governed by Arts. 347 to 356 of the Implementing Rules and Regulations of RA 7160. (c) The judicial remedy for the collection of the delinquent taxes, fees, charges and other impositions through the judicial action shall be governed by Arts. 357 to 359 of the Implementing Rules and Regulations of RA 7160 with regards to Real Property Taxes and Articles 271 to 273 with regards to other taxes, fees and charges imposed under this Code. SECTION 4. Promulgation of Rules and Regulations. Unless otherwise specifically provided in this Code or under existing Ordinance or Law, the Municipal Mayor is authorized to promulgate the rules and regulations for the proper and efficient administration and collection of taxes and fees or charges herein imposed. ARTICLE D General Penal Provision SECTION 1. Penalty. Any persons who violates any provisions of this Code not herein covered by any specific penalty or who shall otherwise violate the rules and regulations promulgates under authority of this Code shall be punished by a fine of not less than Php1,000.00 not more than Php2,500.00 or an imprisonment of not less than (1) month nor more than six (6) months or both of such fine and imprisonment at the discretion of the Court. aTHCSE ARTICLE E Final Provisions SECTION 1. Separability Clause. Should any provision, section or part of this Code be adjudged invalid by any Court of competent jurisdiction or by the Secretary of Justice of his Duly authorized representative, such judgment shall not affect or impair the remaining provisions, sections or parts which shall continue to be in force and effect unless otherwise declared. SECTION 2. Applicability. All other matters relating the impositions levied in this Code shall be governed by RA 7160 and it's implementing rules and regulations and applicable provisions of law. SECTION 3. Repealing Clause. All ordinances, rules or regulations inconsistent with any provision or provisions of this Code are deemed repealed or modified accordingly. SECTION 4. Effectivity. This Code shall take effect JANUARY 2019. (Enacted this 20th day of August 2018, Santo Domingo, Ilocos Sur) (Sponsored by SBM Godofredo T. Ingan) BRYAN DEXTER V. TADENA Sangguniang Bayan Member CRISTINA JANE G. DE VERA Sangguniang Bayan Member MICHAEL EMILI V. FUGUERAS Sangguniang Bayan Member EUGENE R. TADEJA Sangguniang Bayan Member JESSIE BONIFACIO T. TOBIAS Sangguniang Bayan Member GODOFREDO T. INGAN Sangguniang Bayan Member RIZALDY S. ROSARIO Sangguniang Bayan Member JOAN T. TABANGCURA Sangguniang Bayan Member RODELIO S. VALENCIA ABC Federated President JELLY ANN ROSE T. TINDOC SK Federated President FLORO T. TADENA Vice Mayor & Presiding Officer ATTESTED: RODEL M. TAGORDA Secretary to the Sanggunian APPROVED: AMADO T. TADENA Municipal Mayor n Note from the Publisher: Copied verbatim from the official document. Irregular numerical sequence.