Revised Revenue Code of the Municipality of Sta. Barbara, Province of Iloilo

May 7, 2014 STA. BARBARA MUNICIPAL ORDINANCE NO. 027-14 AN ORDINANCE AMENDING CERTAIN FEES PRESCRIBED IN MUNICIPAL ORDINANCE NO. 3-S-2012 (MUNICIPAL REVENUE CODE) CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title. This ordinance shall be known as the Revised Revenue Code of the Municipality of Sta. Barbara, Province of Iloilo. HTcADC SECTION 1A.02. Scope and Application. This Code shall govern the levy assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this municipality. ARTICLE B Construction of Provisions SECTION 1B.01. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same meaning as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 1B.02. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest of the provisions: (a) General Rules. All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number. Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time . In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time . The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. (e) References . All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections. If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. ARTICLE C Definition of Terms SECTION 1C.01. Definitions. When used in this Code: (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; (b) Barangay Micro Business Enterprise means business entity or enterprise engaged in the production, processing or manufacturing of products or commodities, including agro processing, trading and services, whose total assets including those arising from loans but exclusive of the land on which the particular business entity's office, plant and equipment are situated, shall not be more than Three Million Pesos (P3,000,000.00). This definition, however, is subject to review and upward adjustment by the SMED council, as mandated under R.A. No. 6977, as amended by R.A. No. 8289. (c) Charges refer to pecuniary liability, as rents or fees against persons or property; (d) Cooperative is a duly registered association of persons, with a common bond of interest; who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. aScITE (e) Corporations includes partnerships, no matter how created or organized, joint stock companies, joint accounts ( cuentas en participation ),associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (f) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20); (g) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties; (h) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; (i) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amounts charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT); (j) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. (k) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. (l) Municipal Waters include not only streams, lakes and tidal waters within the municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities; (m) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; (n) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (o) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; (p) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. (q) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; (r) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (s) Services mean the duties, work or functions performed or discharged by all government officer, or by a private person contracted by the government, as the case may be. HEITAD (t) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. CHAPTER II Taxes on Business ARTICLE A Graduated Tax on Business SECTION 2A.01. Definitions. When used in this Article: (a) Advertising Agency includes all persons who are engaged in the business for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. (b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their byproducts; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not; The phrase whether in their original form or not refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styropor or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane; (c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; (d) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; (e) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations there under; (f) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred, gauge liters. (g) Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. (h) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed. (i) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; ATICcS (j) 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. (k) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees; As used in this Article, the term "contractor" shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cuffing of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths and the like, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses; warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors. The term "contractor" shall also include, but shall not be limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 231, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160, viz. :welding shops, service stations, white/blue printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration. (l) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market; (m) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. (n) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption; TIADCc (o) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; (p) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; (q) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or services or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance; (r) Public Market refers to any place, building, or structure of any kind designated as such by the local board or council except public streets, plazas, park and the like. (s) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, worth, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. (t) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers, carinderias. (u) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; (v) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. SECTION 2A.02. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed: a) On manufacturers, assemblers, re-packers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule: Tax per Annum Amount of Gross Sales/Receipts Amount of for the Preceding Calendar Year: Tax per Annum Less than 10,000.00 P199.00 10,000.00 or more but less than 15,000.00 266.00 15,000.00 or more but less than 20,000.00 365.00 20,000.00 or more but less than 30,000.00 532.00 30,000.00 or more but less than 40,000.00 798.00 40,000.00 or more but less than 50,000.00 997.00 50,000.00 or more but less than 75,000.00 1,597.00 75,000.00 or more but less than 100,000.00 1,996.00 100,000.00 or more but less than 150,000.00 2,662.00 150,000.00 or more but less than 200,000.00 3,327.00 200,000.00 or more but less than 300,000.00 4,658.00 300,000.00 or more but less than 500,000.00 6,655.00 500,000.00 or more but less than 750,000.00 9,680.00 750,000.00 or more but less than 1,000,000.00 12,100.00 1,000,000.00 or more but less than 2,000,000.00 16,637.00 2,000,000.00 or more but less than 3,000,000.00 19,965.00 3,000,000.00 or more but less than 4,000,000.00 23,958.00 4,000,000.00 or more but less than 5,000,000.00 27,951.00 5,000,000.00 or more but less than 6,500,000.00 29,493.00 6,500,000.00 or more At the rate not exceeding forty one percent (41%) of one percent (1%) The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, re-packers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section. AIDSTE (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Gross Sales/Receipts Amount of for the preceding Calendar Year: Tax per Annum Less than 1,000.00 P21.00 1,000.00 or more but less than 2,000.00 39.00 2,000.00 or more but less than 3,000.00 60.00 3,000.00 or more but less than 4,000.00 87.00 4,000.00 or more but less than 5,000.00 121.00 5,000.00 or more but less than 6,000.00 146.00 6,000.00 or more but less than 7,000.00 173.00 7,000.00 or more but less than 8,000.00 199.00 8,000.00 or more but less than 10,000.00 226.00 10,000.00 or more but less than 15,000.00 299.00 15,000.00 or more but less than 20,000.00 32.00 20,000.00 or more but less than 30,000.00 399.00 30,000.00 or more but less than 40,000.00 532.00 40,000.00 or more but less than 50,000.00 798.00 50,000.00 or more but less than 75,000.00 1,197.00 75,000.00 or more but less than 100,000.00 1,597.00 100,000.00 or more but less than 150,000.00 2,262.00 150,000.00 or more but less than 200,000.00 2,928.00 200,000.00 or more but less than 300,000.00 3,993.00 300,000.00 or more but less than 500,000.00 5,280.00 500,000.00 or more but less than 750,000.00 7,986.00 750,000.00 or more but less than 1,000,000.00 10,648.00 1,000,000.00 or more but less than 2,000,000.00 12,100.00 2,000,000.00 or more At a rate not exceeding sixty percent (60%) of one percent (1%) The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. SDAaTC (c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a),(b),and (d) of this Article: (1) Rice and Corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents, and medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School supplies; and (8) Cement. For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a),(b),and (d) of this Article. (d) On retailers. Gross Sales/Receipts Rate of Tax per Annum for the Preceding year 400,000.00 or less 2.2% More than 400,000.00 1% The rate of two point two percent (2.2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P30,000.00) subject to existing laws and regulations. (e) On contractors and other independent contractors in accordance with the following schedule. Gross Sales/Receipts Amount of for the preceding Calendar Year Tax per Annum Less than 5,000.00 P33.00 5,000.00 or more but less than 10,000.00 73.00 10,000.00 or more but less than 15,000.00 126.00 15,000.00 or more but less than 20,000.00 199.00 20,000.00 or more but less than 30,000.00 332.00 30,000.00 or more but less than 40,000.00 465.00 40,000.00 or more but less than 50,000.00 665.00 50,000.00 or more but less than 75,000.00 1,064.00 75,000.00 or more but less than 100,000.00 1,597.00 100,000.00 or more but less than 150,000.00 2,395.00 150,000.00 or more but less than 200,000.00 3,194.00 200,000.00 or more but less than 250,000.00 4,392.00 250,000.00 or more but less than 300,000.00 5,590.00 300,000.00 or more but less than 400,000.00 7,453.00 400,000.00 or more but less than 500,000.00 9,982.00 500,000 00 or more but less than 750,000.00 11,192.00 750,000.00 or more but less than 1,000,000.00 12,402.00 1,000,000.00 or more but less than 2,000,000.00 13,800.00 2,000,000.00 or more At a rate not exceeding sixty percent (60%) of one percent (1%) Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P13,800.00. acEHCD For purposes of this section, the tax on multi-year projects undertaken general, engineering, general building and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax. If there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. In cases of projects completed within the year, the tax shall be based upon the contract price and shall be paid upon the issuance of the Mayor's Permit. (f) On banks and other financial institutions, at the rate of fifty percent of one percent (50% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. Local Finance Circulars 1-93, 2-93 and 3-93 of BLGF-DOF shall be used as a basis of computing the taxes due hereon. (g) On the businesses hereunder enumerated: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers; 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, Ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments. 3. Commission agents; 4. Lessors, dealers, brokers of real estate; 5. On travel agencies and travel agent; 6. On boarding houses, pension houses, motels, apartments, apartelles, and condominiums; 7. Subdivision owners/Private Cemeteries and Memorial Parks; 8. Privately-owned markets; 9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medicals laboratories, dental laboratories; 10. Operators of Cable Network System; SDHTEC 11. Operators of computer services establishment; 14. General consultancy services; 15. All other similar activities consisting essentially of the sales of services for a fee. Gross Sales/Receipts Amount of for the Preceding Calendar Year Tax per Annum Less than 5,000.00 P40.00 5,000.00 or more but less than 10,000.00 100.00 10,000.00 or more but less than 15,000.00 130.00 15,000.00 or more but less than 20,000.00 200.00 20,000.00 or more but less than 30,000.00 330.00 30,000.00 or more but less than 40,000.00 470.00 40,000.00 or more but less than 50,000.00 660.00 50,000.00 or more but less than 75,000.00 1,060.00 75,000.00 or more but less than 100,000.00 1,590.00 100,000.00 or more but less than 150,000.00 2,380.00 150,000.00 or more but less than 200,000.00 3,170.00 200,000.00 or more but less than 250,000.00 4,360.00 250,000.00 or more but less than 300,000.00 5,550.00 300,000.00 or more but less than 400,000.00 7,400.00 400,000.00 or more but less than 500,000.00 9,900.00 500,000.00 or more but less than 750,000.00 11,100.00 750,000.00 or more but less than 1,000,000.00 12,300.00 1,000,000.00 or more but less than 2,000,000.00 13,800.00 2,000,000.00 or more At a rate not exceeding sixty percent (60%) of one percent (1%) Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P13,800.00. (h) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of (not exceeding P10,000.00) per peddler annually. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt from the peddler's tax herein imposed. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. ARTICLE B Other Taxes on Business Tax on Mobile Traders SECTION 2B.01. Definition. When used in this Article. A Mobile Trader is a person, who either for himself or commission, it shall be travel from place to place and sells his goods and services or sells and offers to deliver the same, using a vehicle. Subsumed in this definition are rolling stores, portable stores, rolling rice mills and similar, arrangements. SECTION 2B.02. Imposition of Tax. There is hereby imposed an annual tax at the rate of one percent (1%) on the gross receipts of Mobile Traders. SECTION 2B.03. Time of Payment. The tax shall be paid upon the issuance of the Mayor's Permit to do business in the municipality. SECTION 2B.04. Administrative Provisions. (a) The Municipal Treasurer shall determine the taxable gross receipts by applying the Presumptive Income Level Technique provided in this Code, and thereafter assess and collect the tax due. Tax on Operators of Public Utility Vehicles SECTION 2B.05. Imposition of Tax. There is hereby imposed a tax on operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises: Amount of Tax 1. Air-conditioned buses P1,000.00 per unit 2. Buses without air conditioning 800.00 per unit 3. Mini buses 600.00 per unit 4. Jeepneys/AUVs 500.00 per unit 5. Taxis 500.00 per unit SECTION 2B.06. Time of Payment. The tax shall be paid within the first twenty (20) days of January of each year. Tax on Ambulant and Itinerant Amusement Operators SECTION 2B.07. Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: AScHCD Amount of Tax 1. Circus, carnivals, or the like P100.00/day 2. Merry-Go-Round, roller coaster 100.00/day 3. Ferris wheel, swing 50.00/day 4. Shooting gallery 30.00/day 5. Videoke per unit 20.00/day 6. Computer games per unit 10.00/day 7. Other similar contrivances 20.00/day 8. Sports contest/exhibitions per day 200.00/day SECTION 2B.08. Time of Payment. The tax herein imposed shall be payable before engaging in such activity. Tax on Mining Operations SECTION 2B.09. Definitions. When used in this Section: (a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. (c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, coals, volcanic cinders, basalt, tuff, and rock phosphate. SECTION 2B.10. Imposition of Tax. There is hereby levied an annual tax at the rate of two percent (2%) based on the gross receipts for the preceding year of mining operations. SECTION 2B.11. Situs of the Tax. Payment of the tax shall be made to this municipality which has jurisdiction over the mining area. (In case the area transcends two (2) or more local government units, payment shall be made to the municipality having the largest area. SECTION 2B.12. Exclusion. Extraction of the following are excluded from the coverage of the tax levied herein: (a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources; (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 2B.13. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. SECTION 2B.14. Administrative Provisions. (a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonement, cancellation and others, are recorded. (b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed. SECTION 2B.14i. Business Tax on Mining Companies. The tax on mining companies shall be levied on their gross receipts for the preceding year, as follows: a) Mining companies which exclusively operate for the extraction of minerals metallic or non-metallic, the tax rate shall not exceed two percent (2%) of their gross receipts pursuant to Section 143 (h) of the LGC imposed under the ordinance of the Local Government Unit (LGU) concerned. b) Mining companies whose operations include the processing of extracted minerals to finished products shall be taxed on their gross receipts pursuant to Section 143 (a) of LGC imposed under the ordinance of the LGU concerned. SECTION 2B.14ii. Liability to Real Property Tax. Any person, grantee, concessionaire who shall undertake and execute mining operations (exploration development and commercial utilization) of certain mineral deposits existing within the mining area shall be subject/liable to real property tax. SECTION 2B.14iii. Payment of Mayor's Permit and Other Regulatory Fees. Mayor's Permit and other regulatory fees shall be collected before the start of the mining operation of a mining company pursuant to Sections 147 and 151 of the LGC and as implemented under a duly-enacted revenue code of the LGU concerned. Tax on Forest Concessions and Forest Products SECTION 2B.15. Definitions. When used in this Section: (a) Forest Products means timber, pulp wood/chip wood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, 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 2B.16. Imposition of Tax. There is hereby imposed a tax on forest concessions and forest products at a rate of two percent (2%) of the annual gross receipts of the concessionaire during the preceding year. SECTION 2B.17. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. Tax on Newly-Started Business SECTION 2B.18. Tax on Newly-Started Business. In the case of a newly started business under this Section, the tax shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article. caITAC ARTICLE C Exemptions SECTION 2C.01. Exemption. Business engaged in the production, manufacture, refining, distribution of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed under Article A and Article B. ARTICLE D Situs of Tax SECTION 2D.01. Situs of the Tax. (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. 2. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepted orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise is withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4. Plantation a tract of agricultural land planted to trees or seedlings whether, fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b),Section 2A.02 of this Ordinance. (b) Sales Allocation: 1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located. ICHDca 2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax, shall accrue to the city or municipality where said principal office is located. 3. In cases where there is a factory, project office, plant or plantation irk pursuit of business, thirty percent (30%) if all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant or plantation is located. The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for. 4. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: Sixty percent (60%) to the city or municipality where the factory is, located; and Forty percent (40%) to the city or municipality where the plantation is located. 5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, will project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. 6. The foregoing sales allocation under par. (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) 01 (2) above. 7. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturers products shall be considered as the factory or plant and warehouse of the manufacturer. 8. All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the dais factory shall be taxable by this municipality along with the sales made in the principal office. (c) Port of Loading the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Article A, Chapter 2 of this Ordinance unless the exporter maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. (d) Route Sales sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall been taxed herein. This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. TCAScE ARTICLE E Payment of Business Taxes SECTION 2E.01. Payment of Business Taxes. (a) The taxes imposed under Chapter II of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided for under Chapter II of this Code any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Chapter II of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2A.01 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. SECTION 2E.02. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 2E.03. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. The tax must be paid to the Municipal Treasurer before any business or activity herein specified can be lawfully begun and pursued and the tax shall be reckoned from the beginning of the calendar quarter. When the business is abandoned, the tax shall not be exacted for a period longer than the end of the calendar quarter. When the tax has been paid for a period longer than the current quarter and the business, trade of activity is abandoned, no refund of the tax corresponding to the unexpired quarters shall be made. SECTION 2E.04. Surcharge for the Late Payment. Failure to pay the tax prescribed in this article, within the time required shall subject the tax payer to a surcharge of twenty five (25%) percent of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax is due. Failure to pay for three consecutive quarters causes automatically the cancellation of business permit. SECTION 2E.05. Interest on Unpaid Tax. In addition to the surcharge imposed herein, there shall be imposed an interest of two (2%) percent per month on the unpaid tax including surcharges the date it is due until it is fully paid but in no case shall the total interest exceed thirty six (36) months. cTDaEH SECTION 2E.06. Administrative Provisions. (a) Requirement. Any person who shall establish, operate or conduct any business, trade, or activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit and pay the fee therefore and the business tax imposed under the pertinent Article. (b) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this municipality. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. (c) Invoices or Receipts. All persons subject to the taxes on business shall, for each sales transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. (e) Submission of Certified Income Tax Return Copy. All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (f) Issuance of Certification. The Municipal Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of One Hundred Pesos (P100.00). (g) Transfer of Business to Other Location. Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax during the period for which the payment of the tax was made. (h) Retirement of Business: cSaATC (1) Any person natural or juridical, subject to the tax on business under Article A, Chapter 11 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax first be paid before any business or undertaking is fully terminated. For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: (a) The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business; (b) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and (c) In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor's permit therefore. (2) In case it is found that the retirement or, termination of the business is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. (3) The permit issued to a business retiring or terminating its operation shall be surrendered to the Local Treasurer who shall forthwith cancel the same and record such cancellation in his books. (i) Death of Licensee. When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. (j) Penalty Unless otherwise provided, any violation of this article shall be punished by a fine of Two Thousand Five Hundred Pesos (P2,500.00) or an imprisonment of Three (3) to Six (6) Months or both at the discretion of the court. ARTICLE F Presumptive Income Level SECTION 2F.01. Presumptive Income Level. For every tax period, the Treasurer's Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification and shall be submitted to the Sangguniang Bayan for information and reference. It must be updated annually. cHDAIS SECTION 2F.02. The Presumptive Income Level (PIL) of gross receipts shall be used to validate the gross receipts declared by taxpayers and/or for establishing the taxable gross receipts where no valid data is otherwise available. CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 3A.01. Mayor's Permit. All persons are required to obtain a Mayor's Permit for the privilege of conducting business within the municipality. SECTION 3A.02. Imposition of Fee. There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, undertake an activity within the municipality. The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for. For purpose of the Mayor's Permit Fee, the following Philippine categories of business size is hereby adopted: Enterprise Scale Asset Limit Work Force Micro Industry P150,000.00 and below No Specific Cottage Industries Above P150,000.00 to P1.5M Less than 10 Small-Scale Industries P1.5 to P15.M 10-99 Medium-Sale Industries P15 to P60M 100-199 Large-Scale Industries Above P60M 200 or more The permit fee shall either be based on asset size or number of worker, whichever will yield the higher fee. MI CI SSI MSI LSI Micro Cottage Small Medium Large scale scale scale 1. On business subject to P300.00 P500.00 P1,000.00 P1,500.00 P2,000.00 graduated Fixed taxes 2. On manufacturers/ P300.00 P500.00 P1,000.00 P1,500.00 P2,000.00 Importers/Producers 3. On Contractors/ P500.00 P1,000.00 P2,000.00 P1,500.00 P2,000.00 Service Establishments 4. On Wholesalers/ Retailers/Dealers or P5,000.00 P10,000.00 Distributors P300.00 P500.00 P1,000.00 P1,500.00 P2,000.00 5. On Transloading Operators 6. Other Business 7. On Banks Rural, Thrift and savings banks P1,000.00 Commercial, Industrial and Development Banks 5,000.00 Universal Banks 10,000.00 8. On Other Financial Institutions Small 1,000.00 Medium 3,000.00 Large 5,000.00 Another set of Mayor's Permit Fees are imposed for the so-called "sin" goods and activities. Because of the "social dimensions" involved, it is justifiable to fix higher rates of permit fees. Included in this class of businesses are: Amount of Fee Retail Dealers in Foreign Liquors P1,000.00 Retail Dealers in Domestic Liquors 500.00 Retailers of Distilled Spirits 500.00 Retailers of Fermented Liquors 500.00 Liquor Dealers 2,500.00 Tobacco Dealer 1,000.00 Retail Dealers of Manufactured Tobacco 200.00 Amusement Places 5,000.00 SECTION 3A.03. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 3A.04. Administrative Provisions. (a) Supervision and control over establishments and places. The Municipal Mayor shall supervise and regulate all establishments and places where business is conducted. He shall prescribe rules and regulations as may be necessary to maintain order, peaceful, healthy, and sanitary conditions in the municipality and to include closure of business establishments upon violation of any provisions thereof. (b) Application for Mayor's Permit: False Statement. An application for a Mayor's Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required: 1. For a newly-started business: ISHCcT a. Location sketch of the new business b. Department of Trade and Industry (DTI) Registration Certificate with Approved Application Forms, in case of single proprietorship c. Securities and Exchange Commission (SEC) Registration and Articles of Incorporation and By-Laws, in case of partnership or corporation d. A certificate attesting to the tax exemption if the business is exempt e. Certification from the officer in charge of the zoning that the location of the new business is in accordance with zoning regulations f. Tax clearance showing that the applicant has paid his tax obligations to the municipality g. Barangay Business Clearance(s) or proof of filing (in case of non-issuance of barangay clearance within seven (7) working days from date of filing a Mayor's Permit may be issued to the applicant) from the place(s) of business h. Three (3) passport size picture of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager i. Health Certificate for all food handlers, and those required under Chapter IV, Art. D of this Revenue Code j. Community Tax Certificate k. Contract of Lease, if leasing l. BIR Registration Certificate m. Certificate of Social Acceptance (Barangay Resolution) n. Fire clearance o. Sanitary Permit p. Police clearance 2. For renewal of existing business permits previous year's Mayor's permit: a. Previous year's Mayor's permit b. Copies of the annual or quarterly tax payments c. Copies of all receipts showing payment of all regulatory fees as provided for in this code d. Certificate of tax exemption from local taxes or fees, if exempts e. Audited Financial Statements prescribed by the Bureau of Internal Revenue for the next preceding year f. BIR Registration Certificate g. Barangay Business Clearance(s) h. Declaration of previous year's gross sales/receipts Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other municipal tax ordinances. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant of licensee may be prosecuted in accordance with the penalties provided in this Article: A Mayor's Permit shall not be issued to: (1) Any person who previously violated an ordinance or regulation governing permits granted; CAacTH (2) Any person whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) Any person who has unsettled business tax or other related obligation to the local government of Sta. Barbara, Iloilo; (4) Any person who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of activity or business. (c) Issuance of Permit; Contents of Permit. Upon approval of the application of a Mayor's Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor's Permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.;location of the business; date of issue and expiration of the permit; and other information as may be necessary. The Municipality shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon the payment of One Hundred Pesos (P100.00). (d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. (e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (f) Revocation of Permit and closure of Business Establishment. The Mayor's Permit may be revoked on any of the following grounds: 1. When a person doing business under the provisions of this Revenue Code violates any of its provisions; 2. When the person fails to pay an indebtedness or liability to the municipality; 3. When the person abuses his privilege to do business to the injury of the public moral or peace; or 4. When a business is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a place for disorderly characters, criminals or women of ill-repute; 5. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that may be imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise by the person whose privilege is revoked, until restored by the Sangguniang Bayan. SECTION 3A.05. Rules and Regulations on Certain Establishments. (a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. No owner of said establishments shall employ any cook or food dispenser without a Food Handler's Certificate from the Municipal Health Officer, renewable every 12 months. IAETDc Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or Ordinances. (b) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer. ARTICLE B Fees for Sealing and Licensing of Weights and Measures SECTION 3B.01. Implementing Agency. The Municipal Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. SECTION 3B.02. Sealing and Testing of Instruments of Weights and Measures. All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be Municipal Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, That all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. SECTION 3B.03. Imposition of Fees. Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed annually and pay therefore to the Municipal Treasurer the following fees: Amount of Fee (a) For sealing linear metric measures: Not over one (1) meter P100.00 Measure over one (1) meter 200.00 (b) For sealing metric measures of capacity: Not over ten (10) liters 100.00 Over ten (10) liters 200.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kg. 100.00 With capacity of more than 30 kg. But not more than 300 kg. 300.00 With capacity of more than 300 kg. But not more than 3,000 kg. 500.00 With capacity of more than 3,000 kg. 1,000.00 (d) For sealing scale or balance with complete set of weights: For each scale or balances or other balances with complete set of weights for use therewith 1,000.00 for each extra weight 100.00 (e) For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of P100.00 for each instrument shall be collected. SECTION 3B.04. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 3B.05. Place of Payment. The fees herein levied shall be paid in the municipality where the business is conducted by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the municipality where he maintains his residence. DcHSEa SECTION 3B.06. Exemptions. (a) All instruments for weights and measures used in government work of or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures instruments intended for sale. SECTION 3B.07. Administrative Provisions. (a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his deputies. (b) The Municipal Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and Technology. (c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Provincial Auditor or his representative. (e) Duly calibrated " Timbangan ng Bayan " shall be provided by the LGU in strategic places of the public market for the public to check and monitor the accuracy of weights of goods purchased in the public market. SECTION 3B.08. Fraudulent Practices Relative to Weights and Measures. The following acts related to weights and measures are prohibited: a) for any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; b) for any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; c) for any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weight or measure has been fully rested, calibrated, sealed or inspected; d) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; e) for any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; SCaITA f) for any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; g) for any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefore has expired and has not been renewed in due time; h) for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; i) for any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; j) for any person to fraudulently give short weight or measure in the making of a scale; k) for any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or l) for any person to procure the commission of any such offense above mentioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments. SECTION 3B.09. Penalties. (a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (1) of Section 3K.06 shall, upon conviction, be subject to a fine of not less than Two hundred pesos (P200.00) but not more than One thousand pesos (P1,000.00) or by imprisonment of not more than six (6) months, or both, upon the discretion of the court. (b) Any person who shall violate the provisions of paragraph (g) of Section 3K.06 for the first time shall be subject to fine of not less than Five hundred pesos (P500.00) or by imprisonment of not less than one (1) month but not more than six (6) months, or both, upon the discretion of the court. (c) The owner-possessor or user of instrument of weights and measure enumerated in paragraphs (h) to (k) of Section 3K.06 shall, upon conviction, be subject to a fine of not less than Three hundred pesos (P300.00) or imprisonment not exceeding six (6) months, or both, upon the discretion of the court. ARTICLE C Building Permit SECTION 3C.01. Imposition of Fee. There shall be collected from each applicant for a building permit fees pursuant to National Building Code, as amended. 1. Basis of Assessment a. Character of Occupancy or use of building/structure b. Cost of Construction c. Floor area d. Height 2. Regardless of the type of construction, the cost of construction of any building/structure for the purpose of assessing the corresponding fees shall be base on the following table: Table II.G.1. On Fixed Cost of Construction per Sq. meter Location Group All Cities and A, B, C, D, E, F, G, H, I F J Municipalities P10,000.00 P8,000.00 P6,000.00 3. Construction/addition/renovation/alteration of buildings/structure under Group/s and Sub-Divisions shall be assessed as follows: a. Division A-1 aTHCSE Area in sq. meters Fee per sq. meter i. Original complete construction up to 20.00 sq. mtrs P2.00 ii. Additional/renovation/alteration up to 20.00 sq. mtrs regardless of floor area of original construction 2.40 iii. Above 20.00 sq. meters to 50 sq. meters 3.40 iv. Above 50.00 sq. meters to 100 sq. meters 4.80 v. Above 100.00 sq. meters to 150 sq. meters 6.00 vi. Above 150 sq. meters 7.20 Sample Computation for Building Fee for a 75.00 sq. meters floor area: Floor Area = 75.00 sq. meters Therefore area bracket is 3.a.iv. Fee = P4.80/sq. meter Building Fee = 75.00 x 4.80 = P360.00 b. Division A-2 Area in sq. meters Fee per sq. meter i. Original complete construction up to 20.00 sq. mtrs P3.00 ii. Additional/renovation/alteration up to 20.00 sq. mtrs regardless of floor area of original construction 3.40 iii. Above 20.00 sq. meters to 50 sq. meters 5.20 iv. Above 50.00 sq. meters to 100 sq. meters 8.00 v. Above 150.00 sq. meters to 150 sq. meters 8.40 c. Division B-1/C-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/1-1 and J-1, 2, 3 Area in sq. meters Fee per sq. meter i. Up to 500 P23.00 ii. Above 500 to 600 22.40 iii. Above 600 to 700 20.50 iv. Above 700 to 800 19.50 v. Above 800 to 900 18.00 vi. Above 900 to 1,000 17.00 vii. Above 1,000 to 1,500 16.00 viii Above 1,500 to 2,000 15.00 ix. Above 2,000 to 3, 000 14.00 x. Above 3,000 12.00 Note: Computation of the building fee for item 3.c is cumulative. The total area is split up into sub-areas corresponding to the area bracket indicate in the Table above. Each sub-area and the fee corresponding to its area bracket are multiplied together. The building fee is the sum of the individual products as shown in the following example: Sample computation for Building Fee for a building having a floor area of 3,200 sq. meters: First 500 sq. meters @ 23.00 P11,500.00 Next 100 sq. meters @ 22.00 2,200.00 Next 100 sq. meters @ 20.50 2,050.00 Next 100 sq. meters @ 19.50 1,950.00 Next 100 sq. meters @ 18.00 1,800.00 Next 100 sq. meters @ 17.00 1,700.00 Next 100 sq. meters @ 16.00 8,000.00 Next 500 sq. meters @ 15.00 7,500.00 Next 1000 sq. meters @ 14.00 14,000.00 Last 200 sq. meters @ 12.00 2,400.00 Total Building Fee P53,100.00 d. Division C-2/D-1, 2, 3 Area in sq. meters Fee per sq. meter i. Up to 500 P12.00 ii. Above 500 to 600 11.00 iii. Above 600 to 700 10.20 iv. Above 700 to 800 9.60 v. Above 800 to 900 9.00 vi. Above 900 to 1,000 8.40 vii. Above 1,000 to 1,500 7.20 viii. Above 1,500 to 2,000 6.60 ix. Above 2,000 to 3,000 6.00 x. Above 3,000 5.00 Note: Computation of the Building Fee in item 3.d. follows the example of Section 3.c. of this Schedule. e. Division J-2 structures shall be assessed 50% of the rate of the principal building of which they are accessories (Sections 3.a to 3.d.) cAaDHT 4. Electrical Fees The following schedule shall be used for computing electrical fees in residential, institutional, commercial and industrial structures: a. Total Connected Load (kVA) Fee i. 5 kVA or less P200.00 ii. Over 5 kVA to 50 kVA 200.00 +20.00 kVA iii. Over 50 kVA to 300 kVA 1,100.00 + 10.00 kVA iv. Over 300 kVA to 1,500 kVA 3,600.00 + 5.00 kVA v. Over 1,500 kVA to 6,000 kVA 9,600.00 + 2.50 kVA vi. Over 6,000 kVA 20,850.00 + 1.25 kVA Note: Total Connected Load as shown in the load schedule. b. Total Transformer/Uninterrupted Power Supply (UPS) Generator Capacity (kVA) Fee i. 5 kVA or less P40.00 ii. Over 5 kVA to 50 kVA 40.00 + 4.00 kVA iii. Over 50 kVA to 300 kVA 220.00 + 2.00 kVA iv. Over 300 kVA to 1,500 kVA 720.00 + 1.00 kVA v. Over 1,500 kVA to 6,000 kVA 1,920.00 + .50 kVA vi. Over 6,000 kVA 4,170.00 + .25 kVA Note: Total Transformer/UPS/Generator Capacity shall include all transformer, UPS and generators which are own installed by the owner/applicant as shown in the electrical plans and specifications . c. Pole/Attachment Location Plan Permit i. Power Supply Pole Location P30.00/pole ii. Guying Attachment 30.00/attachment This applies to designs/installation within the premises. d. Miscellaneous Fees: Electric Meter for union separation, alteration, reconnection or relocation and issuance of Wiring Permit: Use or Character of Electric Meter Wiring Permit Occupancy Issuance Residential P15.00 P15.00 Commercial/Industrial 60.00 36.00 Institutional 30.00 12.00 e. Formula for Computation of Fees The Total Electrical Fees shall be the sum of Sections 4.a to 4.d of this Rule. f. Forfeiture of Fees If the electrical work or installation is found not in conformity with the minimum safety requirements of the Philippine Electrical Codes and Electrical Engineering Law (RA 7920), and the Owner fails to perform corrective actions with the reasonable time provided the Building Official, the latter and/or their duly authorized representative shall forth while cancel the permit and the fees thereon will be forfeited. 5. Mechanical Fees a. Refrigeration, Air Conditioning and Mechanical Ventilation: i. Refrigeration (cold storage) P40.00 ii. Ice Plants, per ton or fraction thereof 60.00 iii. Package Centralized Air Conditioning System: Up to 100 tons, per ton 90.00 iv. Every ton or fraction thereof above 100 tons 40.00 v. Window type air conditioners per unit 60.00 vi. Mechanical Ventilation, per kW or fraction thereof of blower or fan or metric equivalent 40.00 Gas motor, per unit P100.00 Other Machinery/Equipment for Commercial/ Industrial/Institutional Use not elsewhere specified, per kW or Fraction thereof 60.00 Weighing Scale structure per ton or a fraction thereof 50.00 In a series of AC/REF systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/inspection fees, and shall not be considered individually HCaDIS Evaluation Purposes: Commercial/Industrial Refrigeration without Ice Making (refer (5.a.i): 1.10 kW per ton, for compressors up to 5 tons capacity 1.00 W per ton, for compressors above 5 tons up to 50 tons capacity 0.97 kW per ton, for compressors above 50 tons capacity Ice making (refer to 5.a.iii): 3.50 kW per ton for compressors 1.2 to 50 tons capacity 3.25 kW per ton, for above 5 tons up to 50 tons capacity 3.00 kW per ton, for compressors above 50 tons capacity Air Conditioning (refer to 5.a.ii) 0.90 kW per ton, for compressors 1.2 to 5 tons capacity 0.80 kW per ton, for above 5 up to 50 tons capacity 0.70 kW per ton, for compressors above 50 tons capacity Escalators and Moving Walks, funicular, and the like. i. Escalators and Moving Walk, per kW or fraction P10.00 thereof ii. Escalators and Moving Walks up to 20.00 lineal 20.00 meters or fraction thereof iii. Every lineal meter or fraction thereof in excess 10.00 of 20.00 lineal meters iv. Funicular, per kW or fraction thereof 200.00 (a) per lineal meter travel 20.00 v. Cable Car, per kW or fraction thereof 40.00 (a) per lineal meter travel 5.00 Elevators per Unit: i. Motor Driven dumbwaiters P600.00 ii. Construction Elevators for materials 2,000.00 iii. Passenger Elevators 5,000.00 iv. Freight Elevators 5,000.00 v. Car Elevators 5,000.00 Boilers, per kW: i. Up to 7.5 kW P500.00 ii. Above 7.5 kW to 22 kW 700.00 iii. Above 22 kW to 37 kW 900.00 iv. Above 37 kW to 52 kW 1,200.00 v. Above 52 kW to 67 kW 1,400.00 vi. Above 67 kW to 74 kW 1,600.00 vii. Every kW or fraction thereof above 74 kW 5.00 NOTE: (a) Boiler rating shall be computed on the basis of 1.00 Sq. meter heating surface for (1) boiler kW. (b) Steam from this boiler used to propel any prime mover is exempted from fees. (c) Steam engines/turbines/etc.,propelled from geothermal Source will use the same schedule of fees above. Pressurized Water Heaters, per unit P200.00 Water pumps and sewage pumps for commercial/ 60.00 industrial use per kW or fraction thereof Automatic fire sprinkler system, per sprinkler head 4.00 Diesel/Gasoline ICE, Steam, Gas Turbine/Engine, Hydro Nuclear or Solar Generating Units and the like, per kW: i. Every kW up to 50 kW P25.00 ii. Above 50 kW up to 100 kW 20.00 iii. Every kW above 100 kW 3.00 Compressed Air, Vacuum, Commercial, Institutional and 20.00 or Industrial Gases, per outlet Gas motor, per unit 100.00 Power Piping for gas/steam/etc.,per lineal meter 4.00 or fraction thereof or per cu. Meter or fraction thereof whichever is higher Other Internal Combustion Engines, including cranes, Forklifts, loader, pumps, mixers, compressors and the Like, not registered with the LTO, per kW: i. Up to 50 kW 10.00 ii. Above 50 kW to 100 kW 12.00 iii. Every above 100 kW or fraction thereof 3.00 Pressure Vessel, per cu. Meter or fraction thereof 60.00 Other Machinery/Equipment for Commercial/Industrial/ 60.00 Institutional Use not elsewhere specified, per kW or fraction thereof Weighing Scale structure per ton or tradition thereof 50.00 Pneumatic tubes, Conveyors, Monorails, for materials 10.00 handling and addition to existing supply per lineal meter or fraction thereof NOTE: Transfer of machine/equipment location within a Building requires a mechanical permit and of payment fees. 6. Plumbing Fees a. Installation Fees, one (1) "UNIT" composed of one (1) water closet, two (2) floor drains, one (1) lavatory, one (1) with ordinary trap, three (3) faucet and one (1) shower head shall be charged as that of the whole "UNIT". b. Every Fixture in excess of one unit: i. Each water closet P7.00 ii. Each Floor drain 3.00 iii. Each Sink 3.00 iv. Each lavatory 7.00 v. Each faucet 2.00 vi. Each shower head 2.00 c. Special Plumbing Fixtures: i. Each slop sink P7.00 ii. Each urinal 4.00 iii. Each bath tub 7.00 iv. Each grease trap 7.00 v. Each garage strap 7.00 vi. Each Bidet 4.00 vii. Each dental cuspidor 4.00 viii. Each gas-fired water heater 4.00 ix. Each drinking fountain 2.00 x. Each bar or soda fountain sinks 4.00 xi. Each laundry sink 4.00 xii. Each laboratory sink 4.00 xiii. Each fixed-type sterilizer 2.00 d. Each water meter: 2.00 i. 12 to 25 mm 8.00 ii. Above 25 mm 10.00 e. Construction of Septic Tank, applicable in all groups: i. Up to 5.00 cu. Meters of digestion chamber 24.00 ii. Every cu. Meter or fraction thereof 7.00 excess of 5.00 cu. Meters 7. Electronics Fees a. Central Office, switching equipment, remote P2.40/port switching units, concentrators, PABX/PBX's, cordless/wireless telephone and communication system and other type of switching/routing/ distribution equipment used for voice, data image text, facsimile, internet service, cellular, paging and other types/forms of wired or wireless communication b. Broadcast station for radio and TV for both P1,000.00/per location commercial and training purposes, CATV headed, transmitting/receiving/relay radio and broadcasting communications stations, communications centers, switching centers, control centers, operation and/or maintenance centers, call centers cell sites, equipment silos/shelters and other similar location/structures used for electronics and communication services including those used for navigational aids, radar, telemetry, tests and measurements, global positioning and personnel/vehicle location c. Automated teller machines ticketing, vending P10.00/unit and other types of electronic dispensing machines, telephone booths, pay phones, coin changers, location or direction finding system, navigational equipment use for land, aeronautical or maritime applications, photography and reproduction, machine x-ray, scanners, ultrasound and other apparatus/ equipment used for medical, biomedical, laboratory and testing purposes and other similar electronic or electronically controlled apparatus or devices, whether located indoors or outdoors d. Electronics and communications outlets used P2.40/outlet for connection and termination of voice, data, computer (including workstations, servers, routers, etc.),audio, video, or any form of electronics and communication services, irrespective of whether a user terminal is connected e. Station/terminal/control, point/port/central P2.40/termination or remote panels/outlets or security and alarm system (including watchman system, burglar alarms intrusion detection system, lighting controls, monitoring and surveillance systems, sensors, detectors, parking management systems, barrier controls, signal lights, etc.),electronics fire alarm (including early detection systems, smoke detectors, etc.),sound reinforcement/ background, music/paging/conference systems and the like, CATV/MATV/CCTV and off-air television, electronically controlled conveyance systems, building automation management systems and similar types of electronic or electronically controlled installations whether a user terminal is connected f. Studios, auditoriums, theaters, and similar P1,000.00/location structures for radio and TV broadcast, recording, audio/video reproduction/ simulation and similar activities g. Antenna towers/masts or other structures for installation of any electronic and/ communication or reception P1,000.00/structure h. Electronic or electronically-controlled P50.00/unit indoor or outdoor signage and display systems, including TV monitors, multi-media signs, etc. i. Poles and attachment: i. Per Pole (to be paid by pole owner) P20.00 ii. Per attachment (to be paid by any entity P20.00 who attaches to the pole of others j. Other types of electronics or P50.00/unit electronically-controlled device, apparatus, equipment, instrument, or units not specifically identified above 8. Accessories of the Building/Structures Fees a. All parts of buildings which are open on two (2) or more sides, such as balconies, terraces, lanais, and the like, shall be charged 50% of the rate of the principal building of which they are a part (Sections 3.a. to 3.d. of this schedule). b. Building with a height of more than 8.00 meters shall be charged an additional fee of twenty-five centavos (P0.25) per cu. meter above 8.00 meters. The height shall be measured from the ground level up to the bottom of the roof slab or top of girls, whichever applies. c. Bank and Records Vaults with interior volume P20.00 up to 20.00 cu. meters i. In excess to 20.00 cu. meters 8.00 d. Swimming Pools, per cu. meter or fraction thereof: i. GROUP A Residential P3.00 ii. Commercial/Industrial GROUP B, E, F, G 36.00 iii. Social/Recreational/Institutional 24.00 GROUP C, D, H, I iv. Swimming Pools improvised from local Indigenous materials such as rocks, stones and or small boulders and with plain cement flooring shall be charge 50% of the above rates. v. Swimming Pool shower rooms/locker rooms: (a) Per unit or fraction thereof P60.00 (b) Residential GROUP A 6.00 (c) GROUP B, E, F, G 18.00 (d) GROUP C, D, H, I 12.00 e. Construction of firewalls separate from the building: i. Per sq. meter or fraction thereof P3.00 ii. Provided that the minimum fee shall be 48.00 f. Construction/erection of towers: Including Radio and TV Towers, water tank supporting structures and the like: Use or character of occupancy Self (Trilon Support Supporting Guyed) i. Single detached dwelling units P500.00 150.00 ii. Commercial/Industrial 2,400.00 240.00 (Group B, E, F, G) up to 10 meters in height (a) Every meter or fraction thereof 120.00 12.00 in excess of 10 meters iii. Educational/Recreational/Institutional 1,800.00 120.00 (GROUP C, D, H, I) up to 10 meters in height (a) Every meter or fraction thereof 120.00 12.00 excess to 10 meters g. Storage Silos, up to 10 meters in Height P2,400.00 i. Every meter or fraction thereof in excess of 10 meters 150.00 ii. Silos with platforms or floor shall be charged an additional fee in accordance with Section 3.e of this Schedule h. Construction of Smokestacks and Chimneys for Commercial/Industrial Use Group B, E, F, G: i. Smokestacks, up to 10.00 meters in P240.00 height, measured from the base (a) Every meter or fraction thereof in 12.00 excess of 10 meters ii. Chimney up to 10.00 meters in height measured 48.00 from the base (a) every meter or fraction thereof in excess 2.00 of 10.00 meters i. Construction of Commercial/Industrial 48.00 Fixed Ovens, per sq. meter or fraction thereof in interior floor areas j. Construction of Industrial Kiln/Furnace, per cu. meter 12.00 or fraction thereof of volume k. Construction of Reinforced concrete or steel tanks 12.00 or above ground GROUPS A and B, up to 2.00 cu. meters i. Every cu. meter or fraction thereof 12.00 in excess of 2.00 cu. meters ii. For all other than Groups A and B up to 480.00 10.00 cu. meters (a) Every cu. meter of fraction thereof in 24.00 Excess of 10 cu. meters l. Construction of Water Tank and Waste Water Treatment 50.00 facility: (Including Cisterns, Sedimentation and Chemical Treatment Tanks) per cu. meter of volume m. Construction of reinforced concrete or steel tanks except for Commercial/Industrial use: i. Above ground, up to 10.00 cu. meters P480.00 Every cu. meter or fraction thereof P48.00 in excess of 10.00 cu. meters ii. Underground up to 20.00 cu meters P540.00 Every cu. meter or fraction thereof P54.00 in excess of 20.00 cu. meters n. Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks i. Underground per cu. meter on fraction P3.00 thereof of excavation ii. Saddle or trestle mounted horizontal tanks, P3.00 Per cu. meter or fraction thereof of Volume of tanks iii. Reinstallation of vertical storage tanks shall be the same as new construction fees in accordance of Section 8.k above o. Booths, Kiosks, Platforms Stages and the like, Per sq. meter or fraction thereof of floor area: i. Construction of permanent type P10.00 ii. Construction of temporary type P5.00 p. Construction of buildings and other accessory structures within cemeteries and memorial parks: i. Tombs, per sq. meter of covered ground 5.00 ii. Semi-enclosed mausoleums whether 5.00 Canopied or not, per sq. meter of Built-up area iii. Totally enclosed mausoleums, per sq. meter 12.00 of floor area iv. Totally enclosed mausoleums, per sq. meter 5.00 of floor area v. Columbarium, per sq. meter 18.00 9. Accessory Fees aICcHA a. Establishment of Line and Grade all side fronting or abutting streets, esteros, rivers and creeks, first 10.00 meters P24.00 i. Every meter or fraction thereof in 2.40 excess of 10.00 meters b. Ground Preparation and Excavation Fee i. While the application for Building Permit is still being processed, the Building Official may issue Ground Preparation and excavation Permit (GP & EP) for foundation, subject to the verification, inspection and review by the Line and Grade of the Inspection and Enforcement Division to determine compliance to line and grade, setbacks, yard/easements and parking requirements. (a) Inspection & Verification Fee P200.00 (b) Per cu. meters of inspection 3.00 (c) Issuance of (GP & EP) P50.00 Valid only for thirty (30) days or superseded upon issuance of Building Permit (d) Per cu. meter of excavation for 4.00 Foundation with basement (e) Excavation other than foundation 3.00 or basement per cu. meter (f) Encroachment of footings or 250.00 foundations of building/structures to public areas as permitted, per sq. meter or fraction thereof of footing or foundation encroachment c. Fencing Fees i. Made of masonry, metal, concrete up to P3.00 1.80 meters in height, per lineal meter or fraction thereof ii. In excess of 1.80 meters in height, 4.00 per lineal meter or fraction thereof iii. Made of indigenous materials, barbed, 2.40 Chicken or hog wires, per lineal meter d. Construction of Pavements up to 20.00 sq. meters P24.00 e. In excess of 20% or fraction thereof of paved 3.00 areas intended for commercial/industrial/ institutional use such as parking and sidewalk areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts and the like f. Use of Streets and Sidewalks, Enclosures and 240.00 Occupancy of Sidewalks up to 20.00 sq. meters, per calendar month i. Every sq. meter or fraction thereof in excess 12.00 of 20.00 sq. meters g. Erection of Scaffolding Occupancy Public Areas, per Calendar month i. Up to 10.00 meters in length P150.00 ii. Every lineal meter or fraction thereof P12.00 in excess 10.00 meters h. Sign Fees: i. Erection and anchorage of display P120.00 surface, up to 4.00 sq. meters of signboard area Every sq. meter or fraction thereof 24.00 in excess of 4.00 sq. meters ii. Installation Fees, per sq. meter or fraction thereof of display surface Type of Sign Display Business Signs Advertising Signs Neon P36.00 P52.00 Illuminated 24.00 36.00 Others 15.00 24.00 Painted-on 9.60 18.00 iii. Annual Renewal fees, per sq. meter of display surface or fraction thereof: Type of Sign Display Business Signs Advertising Signs Neon P36.00, min fee shall be P46.00, min. fee shall be P124.00 200.00 Illuminated P18.00, min fee shall be P38.00, min fee shall be P72.00 P150.00 Others P12.00, min fee shall be P20.00, min. fee shall be P40.00 P110.00 Painted-on P8.00, min fee shall be P12.00, min fee shall be P30.00 P100.00 g. Repairs Fees i. Alteration/Renovation/Improvement P5.00 on vertical dimensions of buildings/structures in square meter, such as facades, exterior walls, shall be assessed in accordance with the following rate, for all Groups ii. Alteration/Renovation/Improvement on P5.00 horizontal dimensions of buildings/structures such as floorings, ceilings and roofing shall be assessed in accordance with the following rate, for all Groups iii. Repairs on buildings/structures in all Groups costing more than five thousand pesos (P5,000.00) shall be charged 1% of the detailed Repair cost (itemized original materials to be replaced with same or substitute and labor). h. Raising of Building/Structures Fees: i. Assessment of fees for raising of any building/structures shall be based on the new usable area generated. ii. The fees to be charged shall be as prescribed under Sections 3.a to 3.e of this schedule, whichever group applies. i. Demolition/Moving of building/structures fees, per sq. meter of area or dimension involved. i. Building in all groups per sq. meter P3.00 floor area ii. Building Systems/Frames or portion 4.00 thereof per vertical or horizontal dimensions, including Fences iii. Structures up to 10.00 meters in height 800.00 (a) Every meter of portion thereof in excess 50.00 of 10.00 meters iv. Appendage up to 3.00 cu. meter/unit 50.00 (a) Every cu. meter or portion thereof in 50.00 excess of 3.00 cu. meters v. Moving fee, per sq. meter of area of 3.00 building/structure to be moved 10. Certificates of Use or Occupancy (Table II.G.1 for Fixed Costing) a. Division A-1 and A-2 Buildings: i. Costing up to P150,000.00 P100.00 ii. Costing more than P150,000.00 up 200.00 to P400,000.00 iii. Costing more than P400,000.00 up to 400.00 P850,000.00 iv. Costing more than P850,000.00 up 800.00 to P1,200,000.00 v. Every million or portion thereof in 800.00 excess of P1,200,000.00 b. Division B-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/and I-1 Buildings: i. Costing up to P150,000.00 P200.00 ii. Costing more than P150,000.00 up to P400,000.00 400.00 vi. n Costing more than P400,000.00 up to P850,000.00 800.00 Costing more than P850,000.00 up to P1,200,000.00 1,000.00 vii. Every million or portion thereof in excess of P1,200,000.00 1,000.00 c. Division C-1, 2/D-1, 2, 3 Buildings: i. Costing up to P150,000.00 P150.00 ii. Costing more than P150,000.00 up to P400,000.00 250.00 viii. Costing more than P400,000.00 up to P850,000.00 600.00 ix. Costing more than P850,000.00 up to P1,200,000.00 900.00 x. Every million or portion thereof in excess of P1,200,000.00 900.00 d. Division J-I Buildings/Structures: i. With floor area up to 20.00 sq. meters P50.00 ii. With floor area above 20.00 sq. meters 240.00 up to 500.00 sq. meters iii. With floor area above 500.00 sq. 360.00 meters up to 1,000.00 sq. meters iv. With floor area above 1,000.00 sq. 480.00 meters up to 5,000,000 sq. meters v. With floor area above 5,000.00 sq. 200.00 meters up to 10,000,000 sq. meters With floor area above 10,000.00 2,400.00 sq. meters e. Division J-2 Structures: i. Garage, carports, balconies, terraces, lanais and the like: 50% of the rate of the principal building, of which they are accessories. ii. Aviaries, aquariums, zoo structures and the like: same rates as for Section 1.0.d above. iii. Tower such as Radio and TV transmissions, Cell site, sign (ground or roof type) and water Tank supporting structures and the like in any Location shall be imposed fees as follows: (a) First 10.00 meters of height P800.00 from ground (b) Every meter or fraction thereon in 50.00 excess of 10.00 meters f. Change in Use/Occupancy, per sq. meter or fraction 5.00 thereof of area affected 11. Annual Inspection Fees DaIAcC a. Division A-1 and A-2: i. Single detached dwelling units and duplexes are not subject to annual inspection. ii. If the owner request inspections, the fee for P120.00 each of the services enumerated below is Land Use Conformity Architectural Presentability Structural Stability Sanitary and Health Requirements Fire-Resistive Requirements b. Division B-1/D-1, 2, 3/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/and I-1, Commercial/Industrial institutional buildings and appendages shall be assessed area as follows: i. Appendage of up to 3.00 P150.00 cu. meters/unit ii. Floor area to 100.00 sq. meters 120.00 iii. Above 100.00 sq. meters up to 240.00 200 sq. meters iv. Above 200.00 sq. meters up to 80.00 350.00 sq. meters v. Above 350.00 sq. meters up to 720.00 500.00 sq. meters vi. Above 500.00 sq. meters up to 960.00 750.00 sq. meters vii. Above 750.00 sq. meters up to 1,200.00 1,000.00 sq. meters viii. Every 1,000.00 sq. meters or its 1,200.00 portion I excess of 1,000.00 sq. meters c. Division C-1, 2 Amusement Houses, Gymnasia and the like: i. First Class cinematographs or theaters P1,200.00 ii. Second Class cinematographs or theaters 720.00 iii. Third Class cinematographs or theaters 520.00 v. Grandstand/Bleachers, Gymnasia 720.00 and the like d. Annual Plumbing Inspection Fees, each P60.00 plumbing unit e. Electric Inspection Fees: i. A onetime electrical inspection fee equivalent to 10% of total Electrical Permit Fees shall be charged to cover all inspection trips during construction ii. Annual Inspection fees are the same as in Section f. Annual Mechanical Inspection Fees: i. Refrigeration and Ice Plant, per ton: (a) up to 100 tons capacity P25.00 (b) Above 100 tons up to 100 tons 20.00 (c) Above 150 tons up to 300 tons 15.00 (d) Above 300 tons up to 500 tons 10.00 (e) Every ton or fraction thereof 5.00 above 500 tons ii. Air-conditioning Systems: (a) Window type air conditioner, per unit P40.00 (Group A is not subject to annual inspection) iii. Package or centralized air conditioning system: (a) First One hundred (100) tons 250.00 (b) Above one hundred (100) tons up to 25.00 150 tons, per ton (c) Every ton or fraction thereof above 8.00 500 tons iv. Mechanical Ventilation per unit, per kW: (a) Up to 1 kW 10.00 (b) Above 1 kW to 7.5 kW 50.00 (c) Every kW above 7.5 kW 20.00 v. Escalators and Moving Walks; funiculars and the like: (a) Escalators and Moving Walks, per Unit 120.00 (b) Funiculars, per kW or fraction thereof 50.00 (c) Per lineal meter or fraction thereof travel 10.00 (d) Cable Car, per kW or fraction thereof 25.00 (e) Per lineal meter or travel 2.00 vi. Elevators, per unit: (a) Passenger Elevators 500.00 (b) Freight Elevators 400.00 (c) Motor Driven dumbwaiters 50.00 (d) Construction elevators for materials 400.00 (e) Car elevators 500.00 (f) Every Landing above first five (5) 50.00 Landings for all the above elevators vii. Boilers, per unit: (a) Up to 7.5 kW 400.00 (b) Above 7.5 kW to 22 kW 550.00 (c) Above 22 kW to 37 kW 600.00 (d) Above 37 kW to 52 kW 650.00 (e) Above 52 kW to 67 kW 800.00 (f) Above 67 kW to 74 kW 900.00 (g) Every kW or fraction thereof above 74 kW 4.00 viii. Pressured Water Heaters, per unit P120.00 ix. Automatic Fire Extinguisher/Sprinkle head 2.00 x. Water, Pump and Sewage Pumps for Buildings/ structures for commercial/industrial Purposes, per kW: (a) Up to 5 kW P55.00 (b) Above 5 kW to 10 kW 90.00 (c) Every kW or fraction thereof Above 10 kW 2.00 xi. Diesel/Gasoline Internal Combustion Engine Gas Turbine/Engine, Hydro Nuclear or Solar Generating Units and the like, per kW (a) Per kW up to 50 kW P15.00 (b) Above 50 kW up to 100 kW 10.00 (c) Every kW or Fraction thereof 2.40 Above 100 kW xii. Compressed Air, vacuum, commercial/ 10.00 Industrial gases, per outlet xiii. Power piping for gas/steam/etc.,per 2.00 Lineal meter or fraction thereof or per cu. Meter or fraction thereof, whichever is Higher xiv. Other internal Combustion Engines, including Cranes, forklifts, Loaders, Mixers, Compressors and the like (a) Per unit, up to 10 kW 100.00 (b) Every kW above 100 kW 3.00 xv. Other Machines and or Equipment for Commercial/Industrial/Institutional use Not elsewhere specified, per unit: (a) P to 1/2 kW P8.00 (b) Above 1/2 kW up to 1 kW 23.00 (c) Above 1 kW up to 3 kW 39.00 (d) Above 3 kW up to 5 kW 55.00 (e) Above 5 kW up to 10 kW 80.00 (f) Every kW above 10 kW or fractional thereof 4.00 xvi. Pressure vessel, per cu. meter or fractional 40.00 Thereof xvii. Pneumatic tubes, Conveyors, Monorails for 2.40 Materials handling, per lineal meter or Fraction thereof xviii. Weighing Scale Structure, per ton or 30.00 Fractional thereof xix. Testing/Calibration of pressure gauge, unit 24.00 (a) Each Gas meter, tested proven and sealed, Per gas meter xx. Every mechanical ride inspection, etc., 30.00 Use in amusement centers of fairs such Ferris wheel & the like, per unit g. Annual Electronic Inspection fees shall be the same at the 1.e.e in Section 7. of this Schedule Certifications: a. Certified true Copy of Building Permit P50.00 b. Certified true copy of Cert. of Use/Occupancy 50.00 c. Issuance of Certificate of Damage 50.00 d. Certified True copy of Certificate of Damage 50.00 e. Certified True Copy of Electrical Certificate 50.00 f. Issuance of Certificate of Gas Meter Installation 50.00 g. Certified true copy of Certificate of Operation 50.00 h. Other Certifications 50.00 NOTE: The Specification of the Gas Meter shall be: Manufacturer Serial Number Gas Type Meter Classification/Model Maximum Allowable Operating Pressure psi (kPa) Hub Size mm (inch) Capacity m3/hr. (ft3/hr.) SECTION 3C.02. Time and Payment. The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the building official. SECTION 3C.03. Administrative Provisions. In order to obtain a building permit, the applicant shall file an application therefore in writing and on the prescribed form with the Building Official. Every application shall provide the following information: (1) A description of the work to be covered by the permit applied for; (2) Description and ownership of the lot on which the proposed work is to be done as evidenced by TOT and/or copy of the contract of lease over the lot if the applicant is not the registered owner; (3) The use or occupancy for which the proposed work is intended; (4) Estimated cost of the proposed work. To be submitted together with such application are at least five sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans, and by licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Building Official. SECTION 3C.04. Penal Provisions. It shall be unlawful for any person, firm or corporation, to erect, construct, enlarge, alter, repair, move, improve, remove, convert, demolish, equip, use, occupy, or maintain any building or structure or cause the same to be done contrary to or in violation of any provision of the Building Code. HDICSa Any person, firm or corporation, who shall violate any of the provisions of the Code and/or commit any act hereby declared to be unlawful shall upon conviction, be punished by a fine not more than twenty thousand pesos or by imprisonment of not more than two years or by both: Provided, that in case of a corporation, firm, partnership or association, the penalty shall be imposed upon its official responsible for such violation and in case the guilty party is an alien, he shall immediately be deported after payment of the fine and/or service of sentence. Any person who shall violate any of the provisions of the National Building Code and/or commit any act hereby declared to be unlawful shall upon conviction, be punished by a fine stipulated under the national building code as amended: Provided, that in case of a corporation, firm, partnership or association, the penalty shall be imposed upon its official responsible for such violation and in case the guilty party is an alien, he shall immediately be deported after payment of the fine and or service of the sentence. ARTICLE D Permit Fee for Zoning/Locational Clearance SECTION 3D.01. Imposition of Fee. There shall be collected the following fees for the issuance of zoning/locational clearance. I. For Locational Clearance A. Residential structure single attached/detached 1. P100,000.00 and below - P240.00 2. Over P100,000.00 to 200,000.00 - P480.00 3. Over P200,000.00 - P600.00 + 1/10 of 1% cost in excess of P200,000.00 B. Apartment 1. P500,000.00 and below - P1,200.00 2. Over P500,000.00 to 2 million - P1,800.00 3. Over 2 million - P3,000.00 + 1/10 of 1% in excess of two (2) million C. Dormitories 1. P2 million and below - P3,000.00 2. Over P2 million to five (5) million - P3,000.00 + 1/10 of 1% in excess of five (5) million D. Institutional 1. P2 million and below - P2,400.00 2. Over P2 million to five (5) million - P2,400.00 + 1/10 of 1% in excess of five (5) million E. Commercial, Industrial, Agro-Industrial Project 1. P100,000.00 and below - P1,200.00 2. Over P100,000.00-P500,000.00 - P1,800.00 3. Over P500,000.00-P1 million - P2,400.00 4. Over P1 million-2 million - P3,600.00 5. Over P2 million to five (5) million - P6,000.00 + 1/10 of 1% in excess of five (5) million F. Special Uses/Special Projects (i.e.,Piggery, poultry, slaughter house, etc.) 1. P2 million and below - P5,000.00 2. Over P2 million to five (5) million - P6,000.00 + 1/10 of 1% in excess of five (5) million G. Alteration/Expansion (Affected area/Cost of expense only) In cases of alteration and increase in the cost of the project the increase shall be subjected to the corresponding fee as provided in this ordinance. SECTION 3D.02. Time of Payment. The fees upon filing of application with complete document in this Article shall be paid to the Municipal Treasurer. SECTION 3D.03. Administrative Provision. The Municipal Mayor shall administer the provisions of this Article and other existing ordinances, executive orders and laws relating to and governing zoning/locational clearance. ARTICLE E Fees for Processing and Approval of Subdivision Plans SECTION 3E.01. Imposition of Fees. There shall be collected the following fees for the processing and approval of subdivision plans. IDaEHC For Subdivision Projects Subdivision with and without Development (Formerly Simple and Complex Subdivision) A. Subdivision without Development/Non Project Subdivision (Formerly Simple Subdivision) 1. Filing Fee P150.00 2. Subdivision Approval P450.00 3. Inspection Fee P250.00 4. Per Saleable/for sale lots P50.00 B. Approval of Subdivision Project under PD 957 Subdivision Approval 1. Preliminary Approval and Locational P300.00/ha. or Clearance (PALC) a fraction thereof - Inspection fee P1,200.00/ha. regardless of density 2. Final Approval and Development P2,400.00/ha Permit (FADP) regardless of density - Additional fee on the floor area P2.40/sq.m. of houses/buildings sold with the lot - Inspection fee (Projects already inspected for same as Preliminary Approval and PALC application Development Permit may not be charged Inspection fees) 3. Alteration of Plans (affected areas only) Same as Final Approval & Development Permit (FADP) C. Approval of Subdivision Project under BP 220 1. Preliminary Approval and Locational Clearance - Processing Fee: a. Socialized Housing P75.00/ha. b. Economic Housing P180.00/ha. - Inspection Fee a. Socialized Housing P200.00/ha. b. Economic Housing P600.00/ha. 2. Final Approval and Development Permit - Processing Fee: a. Socialized Housing P500.00/ha. b. Economic Housing P1,200.00/ha. - Inspection fee (Projects already inspected for Preliminary Approval and PALC application may not be charged Inspection fees) same as Development Permit (PALC) 3. Alteration of Plan (Affected area only) Same as Final Approval and Development Permit D. Approval of Industrial/Commercial Subdivision 1. Preliminary Approval and Locational P360.00/ha. or a Clearance (PALC) fraction thereof - Inspection fee P1,200/ha. regardless of density 2. Final Approval and Development Permit P6,000/ha (FADP) regardless of density - Inspection fee (Projects already inspected for PALC application may not be charged Inspection fees) same as Preliminary Approval Development Permit (PALC) 3. Alteration of Plans (affected areas only) Same as Final Approval & Devt. Permit (FADP). E. Approval of Farm lot Subdivision 1. Preliminary Approval and Locational - P240.00/ha. or a Clearance (PALC) fraction thereof - Inspection fee - P600/ha. regardless of density 2. Final Approval and Development Permit P1,200.00/ha (FADP) regardless of density - Inspection fee (Projects already inspected for PALC application may not be charged Inspection fees) same as Preliminary Approval and Development Permit (PALC) 3. Alteration of Plans (affected areas only) Same as Final Approval & Devt. Permit (FADP) F. Approval of Memorial Park/Cemetery Project/Columbarium 1. Preliminary Approval and Locational Clearance (PALC) 1. Memorial Park - P600.00/ha. or a fraction thereof 2. Cemeteries - P240.00/ha. 3. Columbarium - P3,000.00/ha. - Inspection fee 1. Memorial Park - P1,200.00/ha. or a fraction thereof 2. Cemeteries - P600.00/ha. 3. Columbarium - P14.40/sq.m. of GFA 2. Final Approval and Development Permit (FADP) 1. Memorial Park - P2.40/sq.m. 2. Cemeteries - P1.20/sq.m. 3. Columbarium - P2.40/floor - P4.80/sq.m. of GFA - P6.00/sq.m. of Land Area - Inspection fee (Projects already inspected for PALC application may not be charged Inspection fees) Same as Final Approval & Dev't. Permit 3. Alteration of Plans (affected areas only) Same as Final Approval & Dev't. Permit (FADP) II. Other Transactions/Certifications A. Zoning Certifications/Clearances 1. Business Permits a. Capitalization less than P20,000.00 P30.00 b. Capitalization over P20,000.00 to P50,000.00 P50.00 c. Capitalization over P50,000.00 to 100,000.00 P75.00 d. Capitalization over than P100,000.00 P100.00 2. Locational Clearance a. Residential a.1 Project cost over P100,000.00 to P50.00 P500,00.00 a.2 Over P500,000.00 to P1 million P75.00 a.3 Over P1 million to P5 million P100.00 a.4 Over P5 million P200.00 3. Subdivision Approval (With & Without Development) a. Without Development P100.00 (Formerly Simple Subdivision) b. With Development (Formerly Complex Subd.) P500.00 4. Land-Use Classification P100.00 5. Other certifications/clearances P100.00 B. Photocopy of Maps/Documents a. Base maps (letter/legal size) a.1 Students P1.00/sht. a.2 Regular P2.50/sht. b. Land-Use/Zoning Maps letter size colored a.1 Students P50.00/sht. a.2 Regular P100.00/sht. c. Land-Use/Zoning Maps legal size colored a.1 Students P75.00/sht. a.2 Regular P150.00/sht. d. Land-Use/Zoning Map scale 1:16:000 m a.1 Students P500.00/sht. a.2 Regular P1,000.00/sht. e. Other documents P2.50/sht. C. Certified machine copy documents P20.00/sht. D. Verification fee/researches (Students are Exempted from payment) P50.00 SECTION 3E.02. Time of Payment. The fees in this Article shall be paid to the Municipal Treasurer. SECTION 3E.03. Administrative Provision. The Municipal Mayor shall administer the provisions of this Article and other existing ordinances, executive orders and laws relating to and governing approval of subdivision plans. ARTICLE F Permit Fees on Tricycle Operation SECTION 3F.01. Definitions. When used in this Article : (a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar. (b) Tricycle Operators are persons engaged in the business of operating tricycles. (c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. (d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. (e) Zone is a contiguous land area or block, say a subdivision, barangay or group of barangays ,where tricycles-for-hire may operate without a fixed origin and destination. SECTION 3F.02. Imposition of Fees. There shall be collected an annual fee in the amount of Two Hundred Pesos (P200.00) for the operation of tricycle-for-hire. SECTION 3F.03. Time of Payment. Other fees on tricycle operations. Amount of Fee 1. Filing fee P150.00/unit 2. Fare adjustment fee for fare increase 100.00 3. Filing fee for amendment of MTOP 120.00 (a) The fee shall be paid to the Municipal Treasurer upon application or renewal of the permit. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. cDCEIA SECTION 3F.04. Administrative Provisions . (a) Prospective operators of tricycles should first secure barangay clearance(s) from their zone of operation and apply for a Motorized Tricycle Operator's Permit (MTOP) from the Sangguniang Bayan. (b) The Sangguniang Bayan of this municipality shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefore; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay ;fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and, prescribe the conditions and qualifications of service. 2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the municipality unless the applicant is in possession of units with valid registration papers form the Land Transportation Office (LTO). 3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents. 4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. 5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan. 6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceed forty (40) KPH. The Sangguniang Bayan may provide exceptions if there is no alternative route. 7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e. ,service is rendered upon demand and without a fixed route within a zone. (c) The Sangguniang Bayan may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer. The official rate to be initially adopted shall be a minimum fee of Eight Pesos (P8.00) plus Three Pesos (P3.00) per km. in excess of seven (7.0) km. distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Bayan. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (d) The zones must be within the boundaries of this municipality. (e) The Municipal Treasurer shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. ARTICLE G Permit Fee on Pedaled Tricycle (Trisikad) SECTION 3G.01. Imposition of Fee. There shall be collected from the owner of pedaled tricycle operated within the municipality, a permit fee of P150.00/unit per annum. SECTION 3G.02. Time of Payment. The fee imposed herein shall be due on the first day of January and payable to the Municipal Treasurer within the first twenty (20) days of January of every year. For pedaled tricycle acquired after the first twenty (20) days of 1 January, the permit fee shall be paid without the penalty within the first twenty (20) days of the quarter following the date of purchase. SECTION 3G.03. Administrative Provisions. (a) A plate shall be provided by the municipality to the owner of the pedaled tricycle who was granted a permit after a payment of an amount equal to the cost of such plate. (b) No minor is allowed to drive and operate a trisikad in this municipality. DHESca (c) The Municipal Treasurer shall keep a register of all pedaled tricycles containing information such as the make and brand of the tricycle, the name and address of the owner and the number of the permit plate. ARTICLE H Permit Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 3H.01. Definitions. When used in this Article: (a) Bet Manager refers to an individual who calls and takes care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight and thereafter distributes won bets to the winners after deducting a certain commission or both. (b) 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. (c) Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both. (d) Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (e) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. (f) Cockpit Official shall include the cockpit manager, bet manager, bet taker, or promoter, referee, gaffer, match maker, medical aide, llamador ,gatekeepers and ticket sellers. SECTION 3H.02. Imposition of Fees. There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: Amount of Fee (a) From the owner/operator/licensees of the cockpit: 1. Application filing fee P2,000.00 2. Annual cockpit permit fee 5,000.00 (b) From cockpit personnel 1 Promoters/Hosts 300.00 2. Pit Manager 300.00 3. Referee 200.00 4. Bet Taker "Kristo/Llamador" 100.00 5. Bet Manager "Maciador/Kasador" 150.00 6. Gaffer "Mananari" 150.00 7. Cashier 150.00 8. Derby (Matchmaker) 100.00 9. Fighting Cock Medical Attendant 100.00 SECTION 3H.03. Time and Manner of Payment. (a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. (b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty days of January of each year in case of renewal thereof. (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee. TEHIaD SECTION 3H.04. Administrative Provisions. (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality. (c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing ordinances, laws and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. (e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 3H.05. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Game Fowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this municipality. ARTICLE I Special Permit Fee for Cockfighting SECTION 3I.01. Definitions. When used in this Article: (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada ," or its equivalent in different Philippine localities. (b) Local Derby is an invitational cockfight participated in by gamecockers or cockfighting "afficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting "afficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 3I.02. Imposition of Fees. There shall be collected the following fees for cockfighting: Amount of Fee (a) Special Cockfights (Pintakasi) P200.00/day (b) Special Derby Assessment from Promoters of Two-Cock Derby 300.00 Three-Cock Derby 500.00 Four-Cock Derby 700.00 Five-Cock Derby 1,000.00 Six-Cock Derby 2,000.00 (c) Soltada Hack fight 30.00/soltada (d) Soltada Derby Two-Cock Derby 30.00/soltada Three-Cock Derby 40.00/soltada Four-Cock Derby 50.00/soltada Five-Cock Derby 60.00/soltada Six-Cock Derby 70.00/soltada (e) Permit to Transport Game Fowl 30.00/head (outside of the municipality) SECTION 3I.03. Exclusions. Regular cockfights i.e. ,those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. DETACa SECTION 3I.04. Requirements for the Issuance of Franchise. a. The applicant must be a Filipino Citizen, preferably a resident of the municipality, and to corporation, must be authorized by law to conduct business in the Philippines. b. Must be the lawful owner of the lot where the cockpit is established or is going to be established or has the legal authority to use the same. c. Must be of legal age. d. All application shall be submitted to the Office of the Sangguniang Bayan for proper action. e. The life of the franchise shall be terminated after three (3) years from issuance and to be renewed at the discretion of the local sanggunian. f. Only one (1) cockpit should be allowed to be established and to operate within the municipality except when the sanggunian finds it practicable, they may authorize the additional number of cockpits. SECTION 3I.05. Time and Manner of Payment. The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 3I.06. Administrative Provisions. (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this municipality only in licensed cockpits during Sundays and legal holidays, and during local fiestas for not more than three (3) days. It may also be held during municipal. Agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day),June 12 (Philippine Independence Day),November 30 (National Heroes Day),Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans" ,or for the support of fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Bayan, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. (c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the municipality without first securing a license renewable every year on their birth month from the municipality where such cockfighting is held. Only gaffers, referees, bet takers, or promoters licensed by the municipality shall officiate in all kinds of cockfighting authorized herein. SECTION 3I.07. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Game Fowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE J Permit Fee on Occupation/Calling Not Requiring Government Examination SECTION 3J.01. Imposition of Fee. There shall be collected as annual fee at the rate',prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government with the municipality as follows: Occupation or Calling Rate of Fee/Annum (a) On employees and workers in generally P100.00 considered "Offensive and Dangerous Business Establishments" (b) On employees and workers in commercial 100.00 establishment who cater or attend to the daily needs of the inquiring or paying public (c) On employees and workers in food or eatery 100.00 establishment (d) On employees and workers in night or nights 200.00 and day establishment (e) All occupation or calling subject to periodic 100.00 inspection, surveillance and/or regulations by the Municipal Mayor, like animal trainer, livestock middleman "panting",auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, criminologist, electrician, electronic technician, embalmer club/floor manager. Forensic, electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant, mechanic, painter, musician, pianist, photographer (itinerant),professional boxer, private ballistic expert, rig driver taxi, dancer, stage-performer, salesgirl, sculptor, waiter or waitress, welder and similar occupation SECTION 3J.02. Exemption. All professionals who are subject to the Provincials Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. SECTION 3J.03. Persons Governed. The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith: TaDCEc (a) Employees or workers in generally considered offensive and dangerous business, establishment such as but not limited to the following: (1) Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plants electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and the factories; Ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories, smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. (2) Employees and workers in commercial establishments cinematography film storage; cold storage or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junks shop; hardwares; pest control services; printing and publishing houses service station, slaughter-houses; textile stores; warehouses; and parking lots. (3) Employees and workers on other industrial and manufacturing firms or, commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being. (b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries supermarkets; beauty salons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public. (c) Employees and workers in food or eatery establishments such as but not limited to the following: (1) Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores and soda fountains; (2) Stallholders, employees and workers in public markets; (3) Peddlers of cook or uncooked foods; (4) All other food peddlers, including peddlers of seasonal merchandise. (d) Employees or workers in night or night and day establishments such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels; horse racing dubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business; establishment whose business activities are performed and consumed during night time. In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. cDEHIC (e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the Municipality aside from those already specifically mentioned in Section P.02. SECTION 3J.04. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer of this municipality upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees. SECTION 3J.05. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. In case of change of ownership of the business as well as the location thereof from municipality to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and/or employees shall secure their individual Mayor's a Permit from the moment they are actually accepted by the management of any business or industrial establishment to starts working. SECTION 3J.06. Administrative Provisions. (a) The Municipal Treasurer shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required and their personal data for reference purposes. (b) Persons engaged in the above-mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and corresponding Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal Mayor, respectively, for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE K Registration, Branding, Transport and Slaughter Fees of Large Cattle SECTION 3K.01. Definition. For purposes of this Article, "large cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. SECTION 3K.02. Imposition of Fee. The owner of a large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: Amount of Fee (a) For Certificate of Ownership P5.00 (b) For Certificate of Transfer 10.00 (c) Livestock Fee 2.00 (d) For Registration of each brand 100.00 (e) For branding of each Cattle 100.00 (f) For Slaughter of each Cattle 100.00 (g) Permit to Transport (for each large cattle) 50.00 (h) Permit to transport (for each hogs) 30.00 (i) Issuance of certification in case of loss of certificate of ownership/transfer 100.00 (j) Issuance of New Certificate of Ownership 100.00 (k) Issuance of Certificate of Transfer 100.00 (l) Livestock Development Fund (LSDF-Trust Fund) 2.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 3K.03. Time and Manner of Payment. The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. ISCDEA SECTION 3K.04. Administrative Provisions. (a) Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years. (b) The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price, of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. (c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners, and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number, to the original certificate of ownership with the name of the municipality issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. SECTION 3K.05. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. ARTICLE L Fees on Impounding of Stray Animals SECTION 3L.01. Definitions. When used in this Article: (a) Stray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at-large in public or private places whether fettered or not. (b) Public Place includes national, provincial, municipal, or barangay streets, parks, plazas, and such other places open to the public. (c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animal. (d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family. SECTION 3L.02. Imposition of Fee. There shall be imposed the following fees for each 5 day or fraction thereof on each head of stray animal found running or roaming at large, or fettered in public or private places: Amount of Fee (a) Large Cattle P200.00 (b) All other animals 100.00 SECTION 3L.03. Time of Payment. The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal to its owner. SECTION 3L.04. Administrative Provisions. (a) For purposes of this Article, the Barangay Tanods of the Municipality are hereby authorized to apprehend and impound stray animals in the municipal corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the Municipal Hall for ten (10) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The Municipal Mayor and Municipal Treasurer shall be informed of the impounding. (b) Impounded animals not claimed within seven (7) days after the date of impounding shall be sold at public auction under the following procedures: 1. The Municipal Treasurer shall post notice for ten (10) days in three (3) places including the main door of the Municipal Hall and the public markets. The animal shall be sold to the highest bidder. Within ten (10) days after the auction sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor. EDCTIa 2. The owner may stop the sale by paying at any time before or during the auction sale, the impounding fees due and the cost of the advertisement; and conduct of sale to the Municipal Treasurer, otherwise, the sale shall proceed. 3. The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residue over these costs shall accrue to the General Fund of the Municipality. 4. In case the impounded animal is not disposed of within seven (7) days from the date of notice of public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the poundage fees due. SECTION 3L.05. Penalty. Owners whose animals are caught astray and incurring damages to plants and properties pay Five Hundred Pesos (P500.00). In addition to the fine, the owners shall pay the amount of damage incurred, if any to the property owner. ARTICLE M Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 3M.01. Imposition of Fees. There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from operators of said machinery, renting out or operating for business said equipment in this municipality. Rate of Fee Per Annum a. Handtractors P100.00 b. Light Tractors (3000 hp and below) 160.00 c. Heavy Tractors (3001 hp and above) 650.00 d. Bulldozer 3,000.00 e. Forklift 800.00 f. Heavy Graders 1,100.00 g. Light Graders 800.00 h. Mechanized Threshers 250.00 i. Rolling Rice Mill 500.00 j. Cargo Truck 700.00 k. Dump Truck 700.00 l. Road Rollers 2,000.00 m. Payloader 1,100.00 n. Primemovers/Flatbeds 2,000.00 o. Backhoe 1,100.00 p. Rockcrusher 5,000.00 q. Batching Plant 5,000.00 r. Transit/Mixer Truck 1,100.00 s. Crane 3,000.00 t. Other Agricultural Machinery and the like not enumerated above 300.00 u. Other Heavy Equipment and the like not enumerated above 3,000.00 SECTION 3M.02. Time and Manner of Payment. The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's permit. SECTION 3M.03. Administrative Provisions. a.) The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner. b.) The Barangay Treasurers are enjoined to submit Inventory of Agricultural Machineries and other Heavy equipment in their respective areas of jurisdiction. ADCIca c.) Barangay officials are required to report any illegal operation to the office of the municipal mayor thru the municipal treasurer for appropriate action. d.) The proceeds from the fees imposed herein shall be shared 60% for the municipality and 40% for the concerned barangay by municipality and barangay where such collections are made. ARTICLE N Permit and Inspection Fee on Machineries and Engines SECTION 3N.01. Imposition of Fee. There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules: Rate of Fee Per Annum (a) Internal combustion engines: 1. 2 HP and below P160.00 2. 5 HP and below but not lower than 3 HP 210.00 3. 10 HP and below but not lower than 5 HP 250.00 4. 15 HP and below but not lower than 10 HP 340.00 5. Above 15 HP 500.00 (b) Other stationery engines or machines: 1. 3 HP and below 170.00 2. 5 HP and below but not lower than 3 HP 220.00 3. 10 HP and below but not lower than 5 HP 340.00 4. 15 HP and below but not lower than 10 HP 420.00 5. Above 15 HP 500.00 (c) Electrical generators and other machine propelled by electric motors will be levied the same rates found in subsection (1). SECTION 3N.02. Time of Payment. The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty (20) days of January, or of every quarter as the case may be. SECTION 3N.03. Administrative Provision. No engine or machine mentioned above shall be installed or operated within the limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this article. ARTICLE O Permit fee for the Storage of Flammable and Combustible Materials SECTION 3O.01. Imposition of Fee. There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: Rate of Fee Per Annum a. Storage of gasoline, diesel, fuel, kerosene and similar products 500 to 2,000 liters P300.00 2,001 to 5,000 liters 500.00 5,001 to 20,000 liters 1,500.00 20,001 to 50,000 liters 3,000.00 50,001 to 100,000 liters 7,500.00 Over 100,000 liters 10,000.00 b. Storage of cinematographic film 250.00 c. Storage of celluloid 250.00 d. Storage of calcium carbide 1) Less than 50 cases 170.00 2) 50 to 99 cases 250.00 3) 100 or more cases 330.00 e. Storage of tar, resin and similar materials 1) Less than 1,000 kgs. 250.00 2) 1,000 to 2,500 kgs. 300.00 3) 2,500 to 5,000 kgs. 350.00 4) Over 5,000 kgs. 400.00 d. Storage of coal deposits 1) Below 100 tons 2,000.00 2) 100 tons or above 3,000.00 e. Storage of combustible, flammable or explosive Substance not mentioned above 3,000.00 SECTION 3O.02. Time of Payment. The fees imposed in Article shall be paid to the Municipal Treasurer upon application for his permit with the Mayor to store the aforementioned substances. ACTIHa SECTION 3O.03. Administrative Provisions. (a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefore. Gasoline or naptha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. (b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefore. ARTICLE P Permit Fee for Temporary Use of Roads, Streets, Sidewalk, Alleys, Patios, Plazas and Playgrounds SECTION 3P.01. Imposition of Fee. Any person that shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in this municipality in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule: Amount of Fee 1) For construction P50.00/sq.m. per week or fraction thereof 2) Others P20.00/sq.m. per day For wake and other charitable, religious and educational purposes, use and/or occupancy is exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. SECTION 3P.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application of the permit with the Municipal Mayor. SECTION 3P.03. Administrative Provisions. The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee. ARTICLE Q Permit Fee for Excavation SECTION 3Q.01. Imposition of Fee. There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this municipality. Amount of Fee (a) For crossing streets with concrete pavement: 1. For crossing concrete pavement (maximum area 2.00 x 600 m.,12 sq.m.) P2,160.00 2. For crossing across base of streets with concrete pavement, per linear meter (boring method) 100.00 (b) For crossing streets with asphalt pavement: 1. Minimum fee 165.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.80m) 110.00 (c) For crossing the streets with gravel pavement: 1. Minimum fee 85.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.3 meters) 25.00 (d) For crossing existing curbs and gutters resulting in the damage 135.00 (e) Additional fee for every day of delay in excess of excavation period provided in the Mayor's permit 100.00 SECTION 3Q.02. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. A cash deposit in an amount equal to P20,000.00 shall be deposited with the Municipal Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the Municipal Government in case the restoration to its original form of the street excavated is not made within seven (7) days after the purpose of the excavation is accomplished. HCSAIa SECTION 3Q.03. Administrative Provisions. (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the streets of Municipality of Sta. Barbara unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation. (b) The Municipal Engineer/Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. (c) In order to protect the public from any danger, appropriate signs must be placed in area where work is being done. ARTICLE R Permit Fee on Circus and Other Parades SECTION 3R.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee of P200.00 per day on every circus and other parades using banners, floats or musical instruments carried on in this municipality. SECTION 3R.02. Time and Manner of Payment. The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least ten (10) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 3R.03. Exemption. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 3R.04. Administrative Provisions. (a) Any persons who shall hold a parade within this municipality shall first obtain from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of, the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE S Permit Fee for the Conduct of Group Activities SECTION 3S.01. Imposition of Fee. Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this municipality shall obtain a Mayor's permit thereon for every occasion of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule: Amount of Fee 1. Conference, meetings, rallies and demonstration a. inside building or halls P100.00 b. outdoor, in parks, plazas, roads/streets 200.00 2. Dances a. Fiestas 370.00 b. Non-Fiestas 250.00 3. Coronation and Ball 300.00 4. Promotional sales 500.00 a. Days thereafter 100.00/day 5. Holding Parties (in public places) 500.00 6. Other Group Activities (in public places) 300.00 SECTION 3S.02. Time of Payment. The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor. CaSAcH SECTION 3S.03. Exemption. Programs or activities conducted by educational charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 3S.04. Administrative Provision. A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE T Permit Fee on Film-Making SECTION 3T.01. Imposition of Fee. There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this municipality. Rate of Fee Per Filming a. Commercial movies P5,000.00/film b. Commercial advertisements 5,000.00/film c. Documentary film 3,000.00/film d. Videotape coverage 2,000.00/coverage In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. SECTION 3T.02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit five (5) days before location-filming is commenced. CHAPTER IV Service Fees ARTICLE A Secretary's Fees SECTION 4A.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from the Office of the Sangguniang Bayan of this municipality. Amount of Fee (a) For every page or fraction thereof typewritten (not including the certificate and notation) P100.00 (b) For each certificate of correctness (with seal of Office) written on the copy or attached thereto 110.00 (c) For certifying the official act of the Municipal Judge or other judicial certificate with seal 100.00 (d) For certified copies of any papers, records, decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page 20.00 (e) Photocopy or any other copy produced by copying machine per page 5.00 (f) All other certifications, clearances, affidavits and similar documents 100.00 SECTION 4A.02. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 4A.03. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made. ARTICLE B Local Civil Registry Fees SECTION 4B.01. Imposition of Fees. There shall be collected for services rendered by the Municipal Local Civil Registrar of this municipality the following fees: IaHDcT Amount of Fee (a) Marriage Fees: 1. Application for marriage license 1.a Residents P400.00 1.b Non-residents 500.00 1.c Foreigner 1,000.00 2. Marriage Counseling Fee 100.00 (b) For registration 1. Legitimation 100.00 (c) Issuance of Certification 1. Birth P100.00 2. Marriage 100.00 3. Death 100.00 4. Fetal 100.00 (d) For the Issuance of Certified Copies of 1. Birth P100.00 2. Marriage 100.00 3. Death 100.00 4. Fetal 100.00 5. Application for Marriage License 100.00 (d.1) For Machine copying 5.00 (e) Burial Fees: 1. Burial Permit Fee 1.a. Catholic 100.00 2.b. Municipal 200.00 3.c. Private Cemetery 100.00 2. Transfer of Cadaver 100.00 3. Fee for Exhumation of Cadaver 100.00 4. Fee for Removal/Transfer of Remains 4.a. Processing Fee 100.00 (f) Out of town Registration and Processing Fees 1. Birth 100.00 2. Death 100.00 3. Marriage 100.00 (g) Parental Advice 100.00 (h) Parental Consent 100.00 (i) Admission of Paternity 100.00 (j) AUSF (Affidavit to Use the Surname of the Father RA # 9255) 100.00 (k) Indorsement of Civil Registry Documents to NSO Iloilo/Manila Service Fee 50.00 SECTION 4B.02. Exemptions. The fee imposed in this Article shall not be collected in the following cases: (a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. (b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. (c) Burial permit of a pauper, per recommendation of the Social Welfare Officer of the municipality. SECTION 4B.03. Time of Payment. The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 4B.04. Administrative Provision. A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning. ARTICLE C Police Clearance/Certification Fees SECTION 4C.01. Imposition of Fee. There shall be paid for each police clearance/certificate obtained from the Station Commander of the Philippine National Police of this municipality, the following fees: DEIHAa Amount of Fee 1. For employment, scholarship, study grant, and other purposes not hereunder specified P100.00 2. For change of name 250.00 3. For application for Filipino citizenship 500.00 4. For passport or visa application 500.00 5. For firearms permit application 250.00 6. For PLEB clearance 100.00 7. Other Police Matters Services a. Police Sketch Report for Traffic Accidents 100.00 b. Police Blotter Entry Fee/Blotter Entry 100.00 c. Certificate of Detention 100.00 d. Certification for transport of impounded vehicles 100.00 e. Certification for out of route exemption 100.00 SECTION 4C.02. Time of Payment. The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate. ARTICLE D Sanitary Inspection Fee SECTION 4D.01. Imposition of Fee. There shall be collected the following annual fees from each business establishment in this municipality or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: Amount of Fee a. For house for rent P100.00 b. For each business, industrial, or agricultural establishment With an area of 25 sq.m. or more but less than 50 sq.m. 100.00 With an area of 50 sq.m. or more but less than 100 sq.m. 200.00 With an area of 100 sq.m. or more but less than 200 sq.m. 300.00 With an area of 200 sq.m. or more but less than 500 sq.m. 500.00 With an area of 500 sq.m. or more but less than 1,000 sq.m. 1,000.00 With an area of 1,000 sq.m. or more 1,500.00 SECTION 4D.02. Time of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 4D.03. Administrative Provisions. (a) The Municipal Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. (b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. ARTICLE E Fees for Health Services SECTION 4E.01. Imposition of Fee. There will be collected a fee of One Hundred Pesos (P100.00) from any person who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinances. A fee of Twenty Pesos (P20.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer. A. Medical Fees: Amount of Fee 1. Birthing Center Fees a. Obstetrical Fees a.1. Normal Delivery 900.00 a.2. Repair of Vaginal Lacerations 150.00 a.3. Intravenous Insertion w/out medicines 100.00 a.4. Intrauterine Device insertion 100.00 a.5. Pap Smear 50.00 b. Neonatal Fee b.1. Newborn Screening 600.00 2. Surgical Fees a. Wound Dressing a.1. one gauze no fee a.2. 2 gauze 20.00 a.3. and additional of one gauze 10.00 b. Suturing of Wound 150.00 c. Circumcision 150.00 d. Ear Piercing 100.00 3. Wellness Fees a. Massage Therapy (per session/hour) 150.00 4. Ancillary Cardiopulmonary fees a. Oxygen Fee 200.00 b. 12 Leads ECG Examination 80.00 B. Dental Services: 1. Extraction per tooth (Including anesthesia) 2. Temporary Filling of tooth 50.00 3. Permanent Filling of Tooth 100.00 4. Composite Filling 250.00 5. Cementation 100.00 6. Prophylaxis 250.00 7. Dental X-ray 300.00 C. Laboratory Examination Fees: 1. Blood a. Fasting Blood Sugar 60.00 b. CBC 60.00 c. Platelet Count 40.00 d. Blood Typing w/ RH 75.00 e. Blood Chemistry 150.00 2. Routine Stool Examination 20.00 3. Routine Urinalysis 25.00 4. Pregnancy Test 125.00 5. Gram Stain Smear 50.00 6. Sputum Exam 50.00 SECTION 4E.02. Exemptions. No fees shall be collected in the issuance of Medical Certificate for the following cases: (a) All elementary and secondary public school related activities, such as Sports Development, Academic Encampments, Scholarship Programs and other public school-sponsored activities. (b) Municipal Officials and Employees only during the annual physical examination. (c) All duly accredited Women Micro-Entrepreneurs (WMEs) on their initial year of business operation, in accordance with Gender and Development (GAD) and Investment and Incentive Codes. (d) All Indigents officially listed in the National Household Targeting System (NHTS) and Local Indigency Program of this municipality only. (e) All duly accredited Barangay Nutrition Scholars (BNS),Barangay Health Workers (BHW),and Botika Ng Barangay (BNB) Operators by the Local Health Board (LHB) and/or Sangguniang Bayan, Punong Barangays and Kagawads. SECTION 4E.03. Time of Payment. The fee shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued. SECTION 4E.04. Administrative Provisions. (a) Individuals engaged in an occupation or working in the following establishments, are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter. 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools, dance halls and night clubs include dance instructors, hostess, cooks, bartenders, waitresses, etc. 4. Tonsorial and beauty establishments include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc. 5. Massage clinics and sauna bath establishments include masseurs, massage clinic/sauna bath attendants, etc. 6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums. CTHaSD (b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. (c) The Municipal Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. SECTION 4E.05. Penalty. A fine of Five Hundred Pesos (P500.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. ARTICLE F Service Fee for Garbage Collection SECTION 4F.01. Imposition of Fee. The provisions of Municipal Ordinance No. 29-S-2012 an Ordinance amending Municipal Ordinance No. 47-S-2011 (Comprehensive Solid Waste Management Ordinance) Article 6 Section 1 are hereby adopted and incorporated as follows: There shall be collected from every residential, commercial, industrial/institutional establishment within the territorial jurisdiction of Santa Barbara who wish to avail such services a quarterly solid waste management fee payable to the Municipal Treasurer on the first week of the month of every quarter. Residential Area: Single Detached building with: Not exceeding 10 persons/household Php200.00 Maximum of 15 persons/household 300.00 16 persons/household and above 450.00 Multiple dwelling/apartment Commercial (business, trade, and occupational establishments) Manufacturers of: Any kind of articles made of metal Php750.00 Bricks, hollow block, ceramics, tiles, and other similar products 450.00 Candies 750.00 Candles 450.00 Furniture/carpentry shop 900.00 Ice cream, ice drop and other similar products 450.00 Iron works and other related activities 750.00 Lumber and saw mills 750.00 Pants/RTW 750.00 Sauce, sausage, baloney, hotdogs and other similar products 750.00 Homemade/small-scale industries-food & none-food items 600.00 Engineered bamboo products 700.00 Foam, plastic factories and other similar Factory/product 750.00 All other manufacturers not Specifically mentioned above 600.00 Wholesale/retail trade Supermarkets, groceries & others with an aggregate area of: More than 400 sq.m. 500.00 200 to 400 sq.m. 1,200.00 Below 200 sq.m. 750.00 Sari-sari stores: Located at the street corner and along the main road 450.00 Located along secondary and Minor road 300.00 Bakeries: With 3 or more ovens 450.00 With 2 ovens or less 300.00 Department stores, bazaars, boutiques, gift shops, novelty shops, dry goods, variety stores, shoe stores, jewelry stores/shops & others related stores: More than 200 sq.m. 900.00 100 to 200 sq.m. 600.00 Below 100 sq.m. 450.00 Hardware, gravel and sand and similar products: More than 200 sq.m. 750.00 100 to 200 sq.m. 750.00 Below 100 sq.m. 450.00 Glass and aluminum supply & Similar products 450.00 Furniture and electrical supply 450.00 Book stores, art, office & school Supplies and the like 450.00 Drugstores with an aggregate area of: More than 400 sq.m. 900.00 200 to 400 sq.m. 600.00 Below 200 sq.m. 450.00 Gasoline station 1,200.00 Dealer of motor vehicles, spare parts and accessories 750.00 Scrap/junk materials: 1. Dealers 750.00 2. Retailers 450.00 Palay, rice and other grain Dealers/retailers 450.00 Other grains trading 900.00 Water processing/purifying and Refilling station 450.00 Services: 1. restaurants, panciterias, cafeterias, refreshment parlors, carinderias, snack houses or any other public eating places with area of: a. more than 300 sq.m. 1,200.00 b. 150 to 300 sq.m. 750.00 c. below 150 sq.m. 450.00 2. food caterers/contractor 450.00 3. food stand, barbeque stand, fruit/vegetable stands and the like 300.00 4. night club, disco houses, cocktail lounges, beer gardens/bars and other similar establishments with an aggregate floor area of: a. more than 300 sq.m. 1,200.00 b. 150 to 300 sq.m. 750.00 c. below 150 sq.m. 450.00 5. dormitories, lodging houses, boarding houses etc.: a. more than 400 sq.m. 1,500.00 b. 300 to 400 sq.m. 1,200.00 c. below 300 sq.m. 750.00 6. private/public schools (college, secondary, elementary and nursery): a. more than 400 sq.m. 500.00 b. 300 to 400 sq.m. 900.00 c. below 300 sq.m. 600.00 7. private/public hospitals, diagnostic center & maternity clinics: a. with a bed capacity of 15 or more 1,500.00 b. with bed capacity of less than 15 900.00 8. tailoring, dress and embroidery shops: a. with 5 or more machines 600.00 b. with less than 5 machines 450.00 9. beauty parlor and shops/spa/massage: a. with 5 or more operators/attendants 450.00 b. with less than 5 operators attendants 300.00 10. barber shops: a. with 5 or more chairs 450.00 b. with less than 5 chairs 300.00 11. funerals parlors 1,500.00 12. cockpit and boxing arena 1,800.00 13. billiard and pool: a. having 5 tables or more 450.00 b. with less than 5 tables 300.00 14. video sales/retails/shops 250.00 15. blueprinting, photocopying and other related business 450.00 16. photo shops, wood lamination, photo static & the like 450.00 17. paint, advertising and art shop 450.00 18. repair of motor vehicles and bodies including vulcanizing shop: a. More than 300 sq.m. 1,500.00 b. 150 to 300 sq.m. 900.00 c. Below 150 sq.m. 600.00 19. motorcycle, tricycle repair shop: a. with an area of more than 200 sq.m. 750.00 b. below 200 sq.m. 450.00 20. repair of office equipment, radios, electric fans, aircons, tv, and similar machines 600.00 21. machine shops for any other purposes including rewinding shops: a. With an area of more than 200 sq.m. 1,200.00 b. Below 200 sq.m. 600.00 22. warehouse of any kind: a. more than 400 sq.m. 900.00 b. 200 to 400 sq.m. 600.00 c. below 200 sq.m. 450.00 23. upholstery and upholstery shop: a. more than 300 sq.m. 1,200.00 b. 200 to 300 sq.m. 600.00 c. below 2000 sq.m. 400.00 24. inland resort and other re-creational establishment 1,800.00 25. all other business trade, occupational and establishment not specifically included in the classification 600.00 26. banking and financial institution, pawnshops & the like 750.00 27. religious institutions/edifices 450.00 Residents/business establishments who intend to avail the use of the ecological farm with bulky biodegradable waste such as solid waste from poultry farm, piggery farm, rice mill, dressing plant must secure first a clearance from the office of the local chief executive upon the recommendation of the solid waste management board. The amount of fees for the use of the ecological farm shall be as follows: 1. two (2) cu. m. or less 300.00 2. two (2) cu. m. to 8 cu. m. 1,200.00 3. more than 8 cu. m. an additional of Php25.00 per cu. m. of excess or a fraction thereof 4. for a maximum of 5 truckloads one (1) truck load equivalent to a cu. m. or more per day, the fees shall be computed on a monthly basis, as follows: a. 5 to 10 truckloads per day 105,000.00 11 to 15 truckloads per day 150,000.00 SECTION 4F.02. Time of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the tenth (10th) day of January of every year or the authorized representative who shall collect the said fee from the establishment. SECTION 4F.03. Administrative Provisions. (a) For purposes of the imposition, the area of garbage collection shall only be the business area of the town proper and Public Market. (b) The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection. (c) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every, month of the said business establishment to find out whether garbage is properly disposed of within the premises. (d) This Article shall not apply to business operators or establishments which provides their own system of garbage disposal. ARTICLE G Dog Vaccination Fee SECTION 4G.01. Imposition of Fee. There shall be collected/imposed from every owner, of the dog a vaccination fee of Twenty Pesos (P20.00) from One Hundred Pesos (P100.00) for every dog vaccinated, within the territorial jurisdiction of this municipality. SECTION 4G.02. Time of Payment. The fee shall be paid to the Municipal Treasurer, prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office and the Office of the Provincial Veterinarian. SECTION 4G.03. Administrative Provisions. Vaccination Against Rabies means the inoculation of a dog with rabies, vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from Barangay Vaccinator, Provincial Veterinarian Office and Municipal Agriculture Office: (a) Every dog 3 months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three months of age. TaDSCA (b) During free mass dog rabies vaccination campaign, every dog 3 months of age and older should be submitted by the owner for vaccination. Dogs not submitted on the scheduled date or within one month thereafter shall be exterminated under the supervisions of the Municipal Rabies Control Authority. Becomes optional after a mass dog rabies vaccination campaign covering at least 80% of the dog population. 2. It shall be the duty of each trained vaccination when vaccinating any dog to complete certificate of rabies vaccination (in duplicate for each animal vaccinated).The certificate shall include the following information: (a) Owners name, address and telephone number if any (b) Description of dog (color, sex, markings, age, name, species and breed if any) (c) Dates of vaccination and vaccine expiration if known (d) Rabies vaccination tag number (e) Vaccine produced (f) Vaccinator's signature (g) Veterinarians license number/vaccinator's address The dog owner shall be provided with a copy of the certificate. The veterinarian/vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian/vaccinator, shall be securely attached to the collar of the dog. NOTE: The above provisions may not apply in a mass vaccination program. During a free mass dog vaccination, the cost shall be borne by the owner after the scheduled date. 4. Dog Registration or Licensing Every dog shall be registered by their owner upon reaching the age of 3 months and every year thereafter. Unvaccinated dogs registered after reaching the age of 3 months and dogs 3 months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay such registration fee as may be determined by the Municipal Council. The registration officer shall provide the owner with a certificate of certification for the dog and affix to a distinguished collar tag as proof of registration. 5. Elimination of Unregistered Dog Unregistered dogs over the age of 4 months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the Municipal Rabies Control Authority or vaccinated under the provisions of Section 3 (4). The licensed veterinarian/trained vaccinator or the Municipal Rabies Control Authority shall give the guidance on the extermination methods to be used (shooting, poisoning, carbon dioxide or anesthetic overdose or decapitation) in a different environment (area of habitation, marketplace, rubbish dumps, open countryside, etc.) The license veterinarian, trained vaccinator, the Municipal Rabies, Control Authority or a police officer may enter any land for the purpose of seizing or exterminating a dog which is liable to be seized under this section. NOTE: Elimination is based on the presence or absence of a dog tag and/or a registration or vaccination certificate. The Provincial Veterinarian and the MAO is tasked to determine the age of the dogs. 6. Reporting of Biting Incidents The owner of a dog which has bitten any person and the person who has been bitten shall, within 24 hours of the occurrence, report the incident to the Municipal Rabies Control Authority a health care worker or a police officer receiving such information who shall immediately transmit it to the Municipal Rabies Control Authority for investigation. 7. The owner of a dog which has bitten any person shall be responsible for all the Treatment and dog examination. 8. Financial support for the activity shall be borne by the Municipal Government, Provincial Government and the Barangay Government. SECTION 4G.04. Penalty. Any dog owner who fails to abide by any of the provisions of his ordinance shall be subjected to a fine of Two Thousand Five Hundred (P2,500.00) Pesos without prejudice to the provision of Section 3 (7). It shall be the responsibility of the Municipal Rabies Control Authority to administer this ordinance, and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be the responsibility of the Municipal Rabies Control Authority as defined under Section 1 of this article. EADSIa SECTION 4G.05. Livestock Vaccination Fee. 01. Imposition of Fee. There shall be collected/imposed from every owner, of the livestock, specifically ruminants like carabao, cattle and horses a vaccination fee of Fifty Pesos (P50.00) for every ruminant livestock vaccinated, within the territorial jurisdiction of this municipality. 02. Time of Payment. The fee shall be paid to the Municipal Treasurer, prior to the vaccination of the livestock in close coordination with the Municipal Agriculture Office, Local Government Unit of this Municipality. 03. Administrative Provisions. Vaccination against Hemorrhagic septicemia, means the inoculation of the vaccine or fluids to the livestock against the disease, licensed species by the Bureau of Animal Industry, Department of Agriculture. Vaccinators, Municipal Agriculture Office, Provincial and Regional Veterinary Office of the Department of Agriculture. Every ruminant livestock age 6 months and above should be submitted for vaccination every year. 04. Penalty. No imposition of penalty will be imposed for the failure of the farmer to vaccinate his/her livestock. ARTICLE H Assessor's Service Fees SECTION 4H.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from the Office of the Municipal Assessor of this municipality: Amount of Fee 1. Certified true/machine copy of documents, per page P50.00 2. Certified true copy of Tax declaration of Real Property Value, per Tax Declaration 100.00 3. Certification fee for any assessment record 100.00 4. Certification of Real Property Tax Payments 100.00 5. Certified true copy of Sketch Plan, per lot regardless of size 100.00 6. Verification Fee, per lot 50.00 7. Late Filing of Sworn Statement a. Filed within 30 days from the deadline (standard fine) P15.00 b. 1/2 of 1 percent of the assessed value in addition to the standard fine prescribed. Provided however, that in no case shall it be less than Twenty Five pesos (P25.00) nor more than One Thousand Five Hundred Pesos (P1,500.00) 8. Issuance of Sketch Plan from Tax Map 200.00 9. Verification Fee of Assessment Records (per transaction) 20.00 10. Inspection Fees: a. Subdivision/Consolidation per Approved 300.00 b. Request for Re-assessment resulting to chance in classification of land Re-assessment of improvement 300.00 SECTION 4H.02. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made. ARTICLE I MENRO's Service Fees SECTION 4I.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from the Municipal Environment and Natural Resources Office (MENRO) of this municipality: SEDICa Amount of Fee 1. Certification Fee P170.00 2. Inspection fee 100.00 3. Transport Fee a. Lumber, per board foot Below 500 board feet 0.25 500 board feet and above 0.50 b. Charcoal per sack 8.00 c. Bamboo per pole 2.00 d. Bamboo per post 1.00 e. Bamboo per slat 0.10 f. Filling materials per cubic meter 25.00 4. All other certifications, clearances and similar documents 100.00 SECTION 4I.02. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made. CHAPTER V Municipal Charges ARTICLE A Rentals of Personal and Real Properties Owned by the Municipality SECTION 5A.01. Imposition. The following rates of rental fees for the use of real and personal properties of this municipality shall be collected: Rental Fees 1. Land Only (per sq.m.) a. Located in commercial/industrial area P5.00/sq.m./mo. b. Located in residential area 3.00/sq.m./mo. c. Others 2.00/sq.m./mo. 2. Building a. Municipal Gym P1,500.00/day b. Multi Purpose Hall (formerly TESDA Training Center) case to case basis 3. Vehicles and Equipment a. Dump trucks P1,750.00/day b. Grader 1,000.00/hr c. Backhoe 1,500.00/hr d. Pay loader 1,500.00/hr e. Roller 1,500.00/hr f. Boom truck 1,000.00/hr Note: Driver and operator will be provided by the Local Government Unit (LGU).Fuel and lubricants are excluded. All government projects of this municipality are exempted from these charges. 4. Football Field P1,500.00/day 5. Eco Adventure Park containing an area of 2,296 sq.m. of lot 4930 located at Brgy. GMTD which is presently in the possession of the LGU of Sta. Barbara and declared in its name per property tax # 041-42-030- 01-002 and as reflected in TCT-19747. Proposed amenities to be developed and operated with fees and charges are to be treated as an income of the MPUEEO: a. Zipline i. Sitting Php150.00 ii. Superman 250.00 b. Stalls or booths/cottages/umbrella cottages Stalls will be made available at an initial monthly rental of P1,500.00 per stall or booth for the concessionaires, exclusive of water and electricity, and shall be paid on every 10th of the month. An increase of 10 percent for every year of lease will be imposed. Stall owners will be required to purchase their beer and soft drink from the Park management. Cottages: i. Small Php100.00 ii. Medium Php200.00 iii. Large Php300.00 Movable umbrella cottages with 5 chairs and a table shall be rented out at Php100.00 per day c. Main Canteen There shall be a main canteen to be managed by the MPUEEO which will shall act as seller and supplier of merchandise of the park. Park management may also conduct bidding for soft drink companies for endorsing supply of the product at the Eco Adventure Park. Corkage fees shall be imposed on the outside drinks at Php100.00 per case (soft drink and beer),and P100.00 per bottle of hard drinks d. Boating/Kayaking Boating/Kayaking will be provided as one of the amenities of the park. The following rates will be charged: i. single kayak Php20.00/hour ii. double kayak 40.00/hour iii. pedal boat 50.00/hour iv. rubber boat 70.00/hour e. Children's playground free of charge f. Parking Area First Three (3) hours Php20.00 Per succeeding hour 10.00 g. General Entrance An entrance fee will be charged. Php20.00 for the adult 10.00 for children 50% discount for Sta. Barbara residents h. Swimming Pool fee Adult Php20.00 Children 15.00 i. Group Activities (private individuals or companies) Like parties, reunions, seminars, and the like. Php1,000.00 per day plus the regular entrance fee per individual j. Overnight camping (minimum of 20 persons) Php50.00 per person Note: Electricity charges will be based on the computation of the Municipal Engineering Office. k. Pedaled tricycle (trisikad) rental i. For adventure in the park P20.00/hour ii. For livelihood purposes P30.00/day 6. Other Properties that may be decided by Sangguniang Bayan as may be acquired after the promulgation of this ordinance. SECTION 5A.02. Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, before the use or occupancy of the property. ARTICLE B Charges for Parking SECTION 5B.01. Imposition of Fee. There shall be collected fees for the use of Municipal owned parking area or designated streets for pay parking in accordance with the following schedule: 1. Day Parking Rates Amount of Fees (Daily) Vehicle Type a. Tricycle P5.00 b. Private Cars and Service Vehicle 20.00 c. Passenger Jeepneys 20.00 d. Cargo Trucks/delivery Vans 20.00 e. Passenger Bus 50.00 2. Overnight Parking Rates All type of vehicles 100.00 3. Towing Fee of P300.00 and impounding fee of P100/day shall be collected from owners of vehicles who shall violate this Article. Each barangay shall assist the municipal government in ensuring compliance by car-owning residents with the night parking regulation and shall correspondingly receive a thirty percent (30%) share of the fees collected from its area of jurisdiction. ARTICLE C Cemetery Charges SECTION 5C.01. Imposition of Fees. There shall be collected the following rental fees for a period of 5 years and renewable for the same period and rate for the rental of Municipal Cemetery niche, thus: 1. For niches P5,000.00 2. Bone box fee 2,000.00 SECTION 5C.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period. The fee shall not be collected in a pauper's burial, upon recommendation of the Municipal Mayor. EHACcT SECTION 5C.03. Administrative Provisions. (a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this municipality located at Poblacion, Sta. Barbara, Iloilo. (b) A standard cemetery niche shall be three (3) meters long and one (1) meter wide or three (3) square meters. (c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds. (d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer; or, if no medical officer is available, by the Municipal Mayor, Municipal Administrator, or any member of the Sangguniang Bayan shall be required. (e) In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees therefore. (f) In case the lessee will not be able to renew the lease after its termination, the Municipality, after due notice to the concerned, will cause the disposal and/or storage of the remains as maybe appropriate. (g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. (h) The Municipal Treasurer shall keep a register in account of the cemetery, together with such additional information as may be required by the Sangguniang Bayan. ARTICLE D Market Fees and Charges SECTION 5D.01. Subdivision of Market Building. The public market shall be divided into sections with each section housing one class or group of allied goods, commodities, or merchandise. These subdivisions or sections are delineated and identified in Annex "C". (Market Code) SECTION 5D.02. Imposition of Market Fees and Charges. The provision of the Municipal Ordinance No. 14-S-2005 (Market Code of 2005) Chapter III Sections 10 and 11 hereby adopted and incorporated as follows: 1. Section 10 of Municipal Ordinance No. 14-S-2005 (Market Code of 2005) Rates of Market fees in the Municipality of Santa Barbara. A. Wet Section 1. Fish Php30.00/1.5sq.m./day 2. Meat 30.00 3. Fruits/Vegetables 30.00 B. Dry Goods 1. Groceries Php40.00/1.5sq.m./day 2. Food stalls 40.00 3. General Merchandise 40.00 4. Flower-artificial 30.00 5. Other services 30.00 6. Rice/cereals/etc. 30.00 The monthly rental fees of stallholders every 20th day of each month shall be the following: 2. SECTION 11 of Municipal Ordinance No. 14-S-2005 (Market Code of 2005) The rates of rental for special stalls. EacHCD Stall No. Rent/Month Goodwill Occupancy 1st Yr 2nd Yr 3rd Yr Permit Fee NBA1 P4,500.00 P5,500.00 P5,500.00 P50,000.00 P700.00 NBA2 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBA3 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBA4 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBA5 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBA6 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBA7 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBA8 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBA9 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBA10 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBA11 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBA12 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBS1 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBS2 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBS3 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBS4 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBS5 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBS6 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBS7 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBS8 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBS9 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBS10 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBS11 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 NBS12 P4,500.00 P5,000.00 P5,500.00 P50,000.00 P700.00 ESFA1 P450.00 P500.00 P550.00 _______ P350.00 ESFA2 P450.00 P500.00 P550.00 _______ P350.00 ESFA3 P450.00 P500.00 P550.00 _______ P350.00 ESFA4 P450.00 P500.00 P550.00 _______ P350.00 ESFA5 P450.00 P500.00 P550.00 _______ P350.00 ESFA6 P450.00 P500.00 P550.00 _______ P350.00 ESFA7 P450.00 P500.00 P550.00 _______ P350.00 ESFA8 P450.00 P500.00 P550.00 _______ P350.00 ESFA9 P450.00 P500.00 P550.00 _______ P350.00 ESFA10 P450.00 P500.00 P550.00 _______ P350.00 ESFM31 P400.00 P500.00 P600.00 _______ P300.00 ESFM32 P400.00 P500.00 P600.00 _______ P300.00 ESFM33 P400.00 P500.00 P600.00 _______ P300.00 ESFM34 P400.00 P500.00 P600.00 _______ P300.00 ESFM35 P400.00 P500.00 P600.00 _______ P300.00 ESFM36 P400.00 P500.00 P600.00 _______ P300.00 ESFM37 P400.00 P500.00 P600.00 _______ P300.00 ESFM38 P400.00 P500.00 P600.00 _______ P300.00 ESFM39 P400.00 P500.00 P600.00 _______ P300.00 ESFM40 P400.00 P500.00 P600.00 _______ P300.00 ESFI11 P350.00 P450.00 P550.00 _______ P250.00 ESFI12 P350.00 P450.00 P550.00 _______ P250.00 ESFI13 P350.00 P450.00 P550.00 _______ P250.00 ESFI14 P350.00 P450.00 P550.00 _______ P250.00 ESFI15 P350.00 P450.00 P550.00 _______ P250.00 ESFI16 P350.00 P450.00 P550.00 _______ P250.00 ESFI17 P350.00 P450.00 P550.00 _______ P250.00 ESFI18 P350.00 P450.00 P550.00 _______ P250.00 ESFI19 P350.00 P450.00 P550.00 _______ P250.00 ESFI20 P350.00 P450.00 P550.00 _______ P250.00 ESFI21 P350.00 P450.00 P550.00 _______ P250.00 ESFI22 P350.00 P450.00 P550.00 _______ P250.00 ESFI23 P350.00 P450.00 P550.00 _______ P250.00 ESFI24 P350.00 P450.00 P550.00 _______ P250.00 ESFI25 P350.00 P450.00 P550.00 _______ P250.00 ESFI26 P350.00 P450.00 P550.00 _______ P250.00 ESFI27 P350.00 P450.00 P550.00 _______ P250.00 ESFI28 P350.00 P450.00 P550.00 _______ P250.00 ESFI29 P350.00 P450.00 P550.00 _______ P250.00 ESFI30 P350.00 P450.00 P550.00 _______ P250.00 OBS1 P250.00 P300.00 P350.00 _______ P150.00 OBS2 P250.00 P300.00 P350.00 _______ P150.00 OBS3 P250.00 P300.00 P350.00 _______ P150.00 OBS4 P250.00 P300.00 P350.00 _______ P150.00 OBS5 P250.00 P300.00 P350.00 _______ P150.00 OBS6 P250.00 P300.00 P350.00 _______ P150.00 OBS7 P250.00 P300.00 P350.00 _______ P150.00 OBS8 P250.00 P300.00 P350.00 _______ P150.00 OBS9 P250.00 P300.00 P350.00 _______ P150.00 OBS10 P250.00 P300.00 P350.00 _______ P150.00 OBS11 P250.00 P300.00 P350.00 _______ P150.00 OBS12 P250.00 P300.00 P350.00 _______ P150.00 ESB01 P250.00 P300.00 P350.00 _______ P150.00 ESB02 P250.00 P300.00 P350.00 _______ P150.00 ESB03 P250.00 P300.00 P350.00 _______ P150.00 ESB04 P250.00 P300.00 P350.00 _______ P150.00 ESB05 P250.00 P300.00 P350.00 _______ P150.00 ESB06 P250.00 P300.00 P350.00 _______ P150.00 ESB07 P250.00 P300.00 P350.00 _______ P150.00 ESB08 P250.00 P300.00 P350.00 _______ P150.00 ESB09 P250.00 P300.00 P350.00 _______ P150.00 ESB10 P250.00 P300.00 P350.00 _______ P150.00 ESB11 P250.00 P300.00 P350.00 _______ P150.00 ESB12 P250.00 P300.00 P350.00 _______ P150.00 ESB13 P250.00 P300.00 P350.00 _______ P150.00 ESB14 P250.00 P300.00 P350.00 _______ P150.00 ESB15 P250.00 P300.00 P350.00 _______ P150.00 ESB16 P250.00 P300.00 P350.00 _______ P150.00 ESB17 P250.00 P300.00 P350.00 _______ P150.00 ESB18 P250.00 P300.00 P350.00 _______ P150.00 ESB19 P250.00 P300.00 P350.00 _______ P150.00 ESB20 P250.00 P300.00 P350.00 _______ P150.00 ESB21 P250.00 P300.00 P350.00 _______ P150.00 ESB22 P250.00 P300.00 P350.00 _______ P150.00 ESB23 P250.00 P300.00 P350.00 _______ P150.00 ESB24 P250.00 P300.00 P350.00 _______ P150.00 ESB25 P250.00 P300.00 P350.00 _______ P150.00 ESB26 P250.00 P300.00 P350.00 _______ P150.00 ESB27 P250.00 P300.00 P350.00 _______ P150.00 ESB28 P250.00 P300.00 P350.00 _______ P150.00 ESB29 P250.00 P300.00 P350.00 _______ P150.00 ESB30 P250.00 P300.00 P350.00 _______ P150.00 ESB31 P250.00 P300.00 P350.00 _______ P150.00 ESB32 P250.00 P300.00 P350.00 _______ P150.00 Legend: NBA New Building Facing Arroyo Street NBS New Building Facing Don Fernando Lopez Avenue ESFA Economic Support Fund Facing Arroyo Street ESFM Economic Support Fund Facing Market ESFI Economic Support Fund inside stall OBS Old Building 3. On stalls newly constructed by the Municipal Government, per month. Food Court P3,000.00/month Other stalls to be constructed P5,500.00/month Note: The policies stipulated in the Market Code of 2005 will also be applicable in this section. 4. Market Fees for the occupancy of market premises: a. Where occupancy is more or less permanent, per square meter or a fraction thereof, per day: 1. As site of structures, such as stalls, booths or tienda P30.00/1.5sq.m./day 2. As reserved space for whatever purpose allowed under the Market code, such as selling, advertising, storage of goods and bagsakan P30.00/1.5sq.m./day 5. On premises reserved for ambulant vendors, hawkers, and similar types of vendors per day: Market entrance fee on transient vendors 1. Of any commodity or merchandise brought into the market for sale P1.50/kilo/day 2. For rice, corn, monggo, beans, peanuts, coffee, camote, grains, cereals and the like P1.00/kilo/day 3. For salt or sugar P1.00/kilo/day 4. For every sack of animal feed, rice bran, or fertilizer P1.50/kilo/day 5. For every box of salted fish or dried shrimps P1.50/kilo/day 6. For every basket/kaing of vegetables, fruits, spices, leafy vegetables P1.50/kilo/day 7. For liquid like oil, vinegar soy sauce, and the like P1.50/kilo/day 8. For poultry products like chicken, live fowls, and the like P3/head /day 9. For crustaceans, and the like P2.50/kilo/day 10. For seashells and the like P1.50/kilo/day 11. For livestocks, hogs, goat, sheep, large cattle P25/head/day 12. For fish, and the like P20/baniera/day Any vendor occupying any table, cubicle or other space with an area exceeding that to which by virtue of payment of the entrance fee shall be required to pay the correct amount of fees thereon less what he may have already paid as entrance fee. cIECaS Duly licensed suppliers or distributors of goods, commodities or general merchandise servicing 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. SECTION 5D.03. Payment of Fees. Unless otherwise provided herein, the market fee must be paid in advance before any person can sell, or offer to sell, any commodity or merchandise within the public market and its premises. SECTION 5D.04. Issuance of Cash Tickets to Transient Vendors; Prohibition on Transfer Thereof. Cash tickets shall be issued to the vendor buying the same and his name, date and signature of the Collector shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space or spaces of the market premises to which he is assigned and only while in the hands of the original purchaser. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall, purchase new tickets if he desires to sell the same merchandise even if this is to be done in the place occupied be the previous vendor. Cash tickets shall be provided with serial numbers by the Office of the Municipal Treasurer, which shall monitor the issuance of the cash tickets in collaboration with the Market Administrator/Supervisor. ARTICLE E Slaughterhouse and Corral Charges SECTION 5E.01. Permit Fee to Slaughter. Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Veterinarian. For this, a permit fee in the amount of Php100.00 shall be paid. SECTION 5E.02. Imposition of Slaughter Fees. There shall be collected the following slaughter fees: 1. For public consumption on the basis of kilo: a. Large cattle per kilo of dressed meat P2.00 b. Hogs per kilo of dressed meat 2.00 c. Goats per kilo of dressed meat 10.00 d. Sheep per kilo of dressed meat 30.00 e. Other per kilo of dressed meat 15.00 2. For home consumption on the basis of kilo: a. Large cattle per kilo of dressed meat 1.00 b. Hogs per kilo of dressed meat 1.00 c. Goats per kilo of dressed meat 5.00 d. Sheep per kilo of dressed meat 20.00 e. Other per kilo of dressed meat 10.00 SECTION 5E.03. Place of Slaughter. The slaughter of any kind of animal for sale to, or consumption of, the public shall be done only in the municipal slaughterhouse. The slaughter for animals intended for home consumption may be done elsewhere except cattle; Provided, that the animal slaughtered shall not be sold or offered for sale. SECTION 5E.04. Requirement for the Issuance of a Permit for the Slaughter of Large Cattle. Upon issuance of the permit required in Section 4B.01 of this Article, large cattle shall be slaughtered at the municipal slaughterhouse or in any other place as may be authorized by ordinance. Before issuing the permit for the slaughter of large cattle, the Treasurer shall require for branded cattle the production of certificate of ownership if the owner is the applicant or the original certificate of ownership and the certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee collected therefore. For unbranded cattle that have not yet reached the required age for branding, the Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle for the required age, the necessary owners and transfer certificates shall be issued and the corresponding fees collected before the permit is granted. SECTION 5E.05. Corral Fee. The following fees, per day or fraction thereof, shall be collected for the animals to be slaughtered, which are deposited and kept in a corral owned by the local government. SAHITC Amount of Fee 1. Large cattle, per head P20.00 2. Hogs per head 10.00 3. Goats per head 5.00 4. Sheep per head 20.00 5. Other per head 10.00 SECTION 5E.06. Time of Payment. (a) The slaughter of any kind of animal intended for sale shall be done only in the municipal slaughterhouse designated as such by the Sangguniang Bayan. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold. (b) Before issuing the permit for the slaughter of large cattle the Municipal Treasurer shall require for branded cattle, the production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee to be collected therefore. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected therefore before the slaughter permit is granted. (c) Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Veterinarian or his duly authorized representative, through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appears. (d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times. CHAPTER VI Community Tax SECTION 6.01. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the municipality. SECTION 6.02. Individuals Liable to Community Tax. Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00).In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 6.03. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (a) For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated Two (P2.00) Pesos; and (b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (P2.00) Pesos. TAcSaC The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 6.04. Exemptions. The following are exempted from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 6.05. Place of Payment. The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. SECTION 6.06. Time of Payment; Penalties for Delinquency. (a) The Community Tax shall accrue on the first (1st) day of January each year which shall paid not later than the last date of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same dare, shall not be subject to the Community Tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year. IAcDET (e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 6.07. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). SECTION 6.08. Presentation of Community Tax Certificate on Certain Occasions. (a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service, receives any license, certificate, or permit from any public authority; pays any tax or fee, receives any money from public funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate. The presentation of Community Tax Certificate shall not be required in connection with the registration of a voter. (b) When through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the Community Tax Certificate. (c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 6.09. Collection and Allocation of Proceeds of the Community Tax. (a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality. In cases, where the community tax were procured or requisitioned from the Provincial Treasurer, the Municipal Treasurer shall remit payments to the Provincial Treasurer. The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows: (1) Fifty (50%) percent shall accrue to the general fund of the Municipality; and (2) Fifty (50%) percent shall accrue to the Barangay where the tax is collected. SECTION 6.10. Submission of Community Tax Roll per Barangay by Barangay Treasurers. All barangay treasurers duly deputized by municipal treasurer to collect community tax is required to submit Community tax roll before January 2 of the ensuing year to ensure proper collection of the tax due thereon. CHAPTER VII General Administrative Provisions ARTICLE A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 7A.01. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. TSHEIc SECTION 7A.02. Accrual of Tax. Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 7A.03. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 7A.04. Surcharge for Late Payment. Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 7A.05. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the amount of any other revenue due to the municipality except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 7A.06. Collection. Unless otherwise specified, all taxes, fees and charges due to this municipality shall be collected by the Municipal Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 7A.07. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SECTION 7A.08. Record of Persons Paying Revenue. It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 7A.09. Accounting of Collections. Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality. SECTION 7A.10. Examination of Books of Accounts. The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the municipality, and subject to municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 7A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any municipal ordinance shall accrue to the General Fund of the municipality. ARTICLE B Civil Remedies for Collection of Revenues SECTION 7B.01. Local Government's Lien. Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 7B.02. Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. SECTION 7B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows: (a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. (d) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. CSEHcT (e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the Municipal Treasurer, shall make a report of the proceedings in writing to the Municipal Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as Members. (f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. (g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the municipality who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. (i) Advertisement and Sale. Within thirty (30) days after levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the municipal hall or on the property to be sold, or at any other place as determined by the Municipal Treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sanggunian, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. IASTDE Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative. The City Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (k) n Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the Municipality for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this municipality without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture the taxpayer or any of his representative, may redeem the property by paying to the Municipal Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the municipality. (m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this municipality. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action. The municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; AECIaD 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00),by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. ARTICLE C Taxpayer's Remedies SECTION 7C.01. Periods of Assessment and Collection. (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 7C.02. Protest of Assessment. When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 7C.03. Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 7C.04. Legality of this Code. Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE D Miscellaneous Provisions SECTION 7D.01. Power to Levy Other Taxes, Fees or Charges. The municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. IASEca SECTION 7D.02. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 7D.03. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 7D.04. Authority to Adjust Rates. The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. CHAPTER VIII General Penal Provisions SECTION 8.01. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00),or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. If the violation is committee by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER IX Final Provisions SECTION 9.01. Separability Clause. If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 9.02. Applicability Clause. All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. ACcDEa SECTION 9.03. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 9.04. Special Transitory Provisions. (a) Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. SECTION 9.05. Effectivity. This Ordinance shall take effect after posting for a period of three (3) consecutive weeks at conspicuous places within the municipality and after its publication in a newspaper of general circulation. Enacted May 7, 2014. I HEREBY CERTIFY TO THE CORRECTNESS OF THE ABOVE STATED MUNICIPAL REVENUE CODE. ROCELLER SUMBILLO Secretary to the Sanggunian ATTESTED AND CERTIFIED TO BE DULY ADOPTED: REMA B. SOMO Presiding Officer APPROVED: DENNIS S. SUPERFICIAL, M.D. Municipal Mayor n Note from the Publisher: Copied verbatim from the official copy.