1999 Revenue Code of Tacloban City

December 22, 1999 TACLOBAN CITY ORDINANCE NO. 058-99 AN ORDINANCE APPROVING THE 1999 REVENUE CODE OF THE CITY OF TACLOBAN Sponsors: Hon. Edwin Y. Chua Hon. Ma. Lourdes A. Go-Soco Hon. Geraldine V. Domingo Be it enacted by the Sangguniang Panlungsod, City of Tacloban, Philippines, that : BOOK I CHAPTER I General Provisions SECTION 1. Title . This Ordinance shall be known and cited the 1999 Revenue Code of Tacloban City. SECTION 2. Scope . This Code shall govern the levy, assessment, collection and payment of city taxes, fees, charges and other impositions, whether for revenue or regulatory purposes, and prescribe administrative fines and penalties for violation thereof, within the territorial jurisdiction of the City of Tacloban. SECTION 3. Application or Coverage . Subject to the provision of pertinent laws in force or which may hereafter be promulgated, this Code shall apply to and cover all persons engaged in any occupation or business, or those exercising some privileges within the City of Tacloban; the imposition of fees, charges for services rendered in connection with any business, profession, or occupation being conducted therein, and to all acts or transactions performed or to be carried within its territorial limits, irrespective of whether they are temporary, transitory or partly being done in another city, municipality or jurisdiction, and upon which acts or transactions, taxes, licenses or fees shall be levied, by virtue hereof, for local public purposes. CHAPTER II General Administrative Provisions SECTION 4. City Taxes Fees and Other Charges, Incidence of. No person shall be issued a permit or license to engage in or pursue any occupation or calling, or conduct and maintain any business or exercise any privilege within the territorial limits of the City, without first having paid the corresponding taxes, fees or charges therefor. SECTION 5. Application for License or Permit; False Statements . Except as otherwise provided, any person desiring to engage in any business, trade, occupation or calling shall first submit a written application therefor, on a form prescribed for the purpose, to the City Mayor, for the corresponding permit. The application shall state the name, citizenship of applicant, the business style or name if any, a full description of the business, trade, occupation or calling, the particular place where the same shall e conducted, and such other pertinent information and data as may be required. If the applicant deliberately makes false statements regarding his business trade, occupation or calling, the City Mayor may revoke the license or permit and the applicant or licensee may be prosecuted in accordance with the penal laws. SECTION 6. Issuance of License . No license or permit shall be issued or granted by the City Mayor, unless the applicant therefor presents the official receipts evidencing payment of the corresponding taxes or fees, and such other requirements provided for elsewhere in this Ordinance. In addition to the requirements stated in the next preceding paragraph, no business license shall be issued without first presenting a realty tax clearance for all real properties located within the territorial limits of the City of Tacloban owned by the proprietor of a single proprietorship business or by the managing partner of a partnership firm or by a corporation doing business in Tacloban City. SECTION 7. Term of License or Permit. No license or permit for any business, trade, occupation or calling shall be granted for a period of more than one year. Every license or permit thus granted shall take effect from the date of issue and shall expire on the date specified therein but not beyond December 31 of the year in which it is issued. SECTION 8. Place of Business . Unless its nature requires otherwise, business, trade, occupation or calling licensed under this Ordinance shall be conducted or exercised only in the place specified in the license or permit. Any person who desires to conduct the same kind or line of business, trade, occupation or calling in any place other than that specified in said license or permit shall secure a separate license or permit for such business, trade, occupation or calling and pay the corresponding tax and/or fee imposed under this Ordinance. A business with unexpired license may be transferred to another site within the city without additional tax, but only with prior approval by the City Mayor, and upon payment of the corresponding zoning and permit fees. However, cockpits, gasoline stations, markets and public transport with unexpired license may be transferred to another site within the City only with prior approval from the Sangguniang Panlungsod. SECTION 9. Separate License or Permit for Different Kinds of Business or Establishment. In case a person desires to conduct the same kind or line of business or trade in another place or establishment within the City, in addition to or aside from the place specified in his license or permit, he shall secure a separate license or permit for such additional business or trade and pay the corresponding tax or fee specified and imposed in this Ordinance. Except as otherwise provided in this Ordinance, if a person desires to engage in more than one kind or line of business, trade, occupation or calling, he shall pay the tax or fee imposed on each separate or different kind of business, trade, occupation or calling, notwithstanding the fact that he may conduct or operate all such distinct business, trade, occupation or calling in one establishment only. SECTION 10. Production or Exhibition of Mayor's Permit and Official Receipt of Payment. The Mayor's permit as well as the official receipt showing payment of the fixed tax, fee or charge shall be exhibited conspicuously in or at the place where the business occupation or privilege is conducted or exercised. In the case of peddlers traveling agents or other persons having no fixed place of business, such permit and receipt shall be kept in the physical possession of the holder, or his authorized representative, for instant production or exhibition upon demand by the authorities. SECTION 11. When Licensee or Permitee Retires from Business . Unless otherwise specifically provided in this, Code any person who desires to retire from his business, trade, occupation or calling, may do so by surrendering his license or permit to the City Treasurer within ten (10) days from the date of the last entry in his books of accounts, and by filing the corresponding return or statement of gross sales or receipts for determination of the taxes due. If the tax paid during the year be less than the tax due on said gross sales on receipts of the current year, the difference shall be paid before the business is considered officially retired. Provided, that if full payment of the annual tax or fee has been made by the person so retiring from such business, trade or occupations, under no circumstance shall refund be made corresponding to the unexpired period. For failure to surrender the license or permit within the period herein prescribed, the business or occupation shall be deemed as being continued, and the taxes or fees corresponding, at least, to the succeeding quarter shall become due and payable. SECTION 12. When Ownership of Business is Transferred, Not Considered New Business . Whenever the ownership of a business already existing and operating under license or permit changes is form, as from single proprietorship to partnership or corporation, or whenever the same business is carried on under new name and style, or the business is transferred to different owners but is continued or carried on its entirety as the original or, the same business establishment, the same shall not be considered new business for purposes of enabling the owner or operator thereof to pay a lower rate of tax or fee, but shall be deemed as a continuation of and subject to the rates of taxes of fees applicable to the original or existing business. SECTION 13. Death of a Licensee or Permittee . When the owner or operator of a business operating under license or permit dies and the same business is continued by the person or persons interested in his estate, no additional payment shall be required for the unexpired portion of the term for which the tax or fee was paid. SECTION 14. Inspection of Business Establishment. Any establishment or place where business, occupation or privilege is conducted or exercised shall be subject to inspection at any reasonable hour on business day by any duly authorized official having to do with public health, welfare, and safety, and who has technical and official authority on such matters, to see to it that the requirements of existing laws and applicable ordinance and/or rules and regulations are duly complied with. Upon the recommendation of said official, the license or permit of the business establishment may be revoked by the City Mayor for non-compliance with said requirements. The owner or operator of a business establishment whose license or permit has been revoked for cause shall not be entitled to any refund for the unexpired portion of the license or permit. SECTION 15. Keeping of Taxpayer's Book of Accounts and Other Records . It shall be the duty of every person, partnership, corporation or association doing business within the territorial jurisdiction of the City of Tacloban to keep regular books of accounts and/or other records required by the National Internal Revenue Code, and regulations issued under which shall truly reflect all transactions of the business, trade or occupation, and make the same available for examination by the City Treasurer or his duly authorized deputies. If the taxpayer keeps his regular book of accounts in the principal or main office located outside the City of Tacloban, he shall keep a sales journal to record the true and correct sales or receipts of his business within the City of Tacloban which shall also be made available for purposes of inspection and examination by the City Treasurer or his duly authorized deputies. If a business has a gross quarterly sales or receipts of P125,000.00 or more it shall submit a quarterly report to the City Treasurer duly certified by a Certified Public Accountant. SECTION 16. Issuance of Sales Invoices and Receipts . It shall be the duty of every person, firm or corporation engaged in any business to issue the proper invoice for all goods, merchandise or materials sold including services rendered and to issue the corresponding official receipt for all payments received by the business. SECTION 17. Prohibition on Separate Charging of City Tax. No person, partnership or corporation doing business in Tacloban City shall charge its customer or client any city tax separate from the value of the goods or merchandise being sold or service being rendered. SECTION 18. Authority of City Treasurer to Promulgate Rules and Regulations . The City Treasurer with the approval of the City Mayor shall have the authority to promulgate such rules and regulations as may be necessary for the effective implementation of the provisions of this Code. SECTION 19. Surcharges or Interests for Late Payments . Except as otherwise provided, payment of taxes, fees or charges made after the period fixed in this Code shall be subject to surcharges of twenty five percent (25%) plus interest at the rate not exceeding two percent (2%) per month of the unpaid taxes, fees or charges, including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. CHAPTER III Rules of Construction SECTION 20. General Rule . Words and phrases used in this Code shall be construed in their ordinary import and concept unless the contrary intent is manifested. SECTION 21. Gender and Number . Words in the singular number or masculine gender may likewise refer to or cover the plural number or feminine gender and vice-versa. SECTION 22. Business Covered by Two Provisions . Where a business or occupation is taxed under two or more sections of this Code each of which impose a different rate of tax or fee, the provision under which the City may realize more income shall govern, unless the clear intent is to apply both under different concepts upon the business or occupation so taxed. SECTION 23. Coverage in Case of Doubt. In case of any fair or reasonable doubt whether or not a certain person, business, trade or occupation is within the coverage of this Code, the doubt shall be resolved in favor of the City. SECTION 24. Incidental Business, Not Taxable . When a person or entity is already taxed on its principal business, it may not be taxed on those activities incidental to and inseparable from its main business. SECTION 25. Business, What Constitute . The test whether a particular activity is business or not depends upon the principal purposes of the undertaking. It is a business if it is carried on for profit or gain. CHAPTER IV Definition of Terms SECTION 26. Definition of Terms . Whenever used in this Ordinance, the following terms shall convey the meaning indicated, viz. : a) " Agricultural Product " includes the yield of the soil such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, etc.; and their by products, ordinary salt, all kinds of fish, fresh and other sea water products; poultry and animal products and livestock whether in their original form or when preserved in a more convenient and marketable form through the simple processes of freezing, drying, salting, smoking and stripping. b) " Amusement " is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun. c) " Amusement Places " includes theaters, cinematographs, concert halls, circuses and other places of amusement where one seeks admission to entertain himself by seeing or viewing the show or performance. It includes those places where one seeks admission to entertain himself by direct participation. d) " Apartment " is a house which may furnish dining room and other services for the exclusive use of its tenants. e) " Banks and other Financial Institutions " includes 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 laws, or rules and regulations thereunder. f) " Bar/Cocktail Lounge " includes any place or establishment whose principal business is the sale of alcoholic beverages or liquors of any kind to be used or consumed within its premises. A bar that allows music or dancing within its premises shall be considered a nightclub, cabaret, dancing school, or dance hall as the case may be. g) " Berthing fee " is the amount assessed against a vessel for mooring or berthing along the wharf, channel or marginal wharf, along the Reclamation Area; or for mooring or making fast to a vessel so berthed; or for coming or mooring within any slip or channel under the jurisdiction of the City of Tacloban. The owner, agent, operator or master of the vessel is liable for this charge. h) " Boarding House " includes any house where boarders are accepted for compensation by the week or by the month and where meals are served to boarders only. i) " Brewer " includes all persons who manufacture fermented liquors of any description, for sale or delivery to others, but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred (200) gauge liters. j) " Buildings " refers to any structure built for the support, shelter or enclosure of persons, animals, chattels or property of any kind. k) " Business " means trade or commercial activity regularly engaged in, as a means of livelihood or with a view to profit. l) " Business Agent " (agent de negocios) 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. m) " Cabaret " includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid before or after the dancing, and where professional hostesses or dancers are employed. n) " Calling " means one's regular business, trade, profession, vocation or employment which does not require the passing of an appropriate government board or bar examination such as professional actors or actresses, hostesses, masseur, commercial stewards and stewardesses, etc. o) " Capital " signifies the actual estate, whether in money or property owned by an individual or corporation; it is a fund with which it transacts the business, which would be liable to its creditors, and which in case of insolvency passes to a recover. p) " Capital Investment " is the capital which a person employs in any undertaking, or which contributes to the capital of a partnership, corporation, or any other judicial entity or association in a particular taxing jurisdiction. q) " Carenderia " refers to any public eating place where cooked foods are served at a price. r) " Charges " refers to pecuniary obligation or liability, as rents or fees against persons or property. s) " Collecting Agency " includes any person other than practising lawyers, engaged in the business of collecting or suing debts or liabilities placed in his hands, for said collection or suit, by subscribers or customers applying and paying for such service. t) " Contractor " includes persons, natural or juridical, not subject to professional tax under Section 41 of this Code, 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 Section, the term " contractor " shall include general engineering, general building and specialty contractors as defined under applicable laws; filing, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or power; proprietors or operators of smelling plants; engraving, plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing recapping and battery; proprietors or operators of furniture shops and establishments for planning or surfacing and recutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths, and house or sign painters; printers, bookbinders, lithographers; publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors . u) " Compounder " refers to any person who without rectifying, purifying or refining distilled spirits shall by mixing such spirits, wire, or other liquor with any materials, except water, manufacture any intoxicating beverages whatever. v) " Corporation " includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas enparticipation) , associations or insurance companies but does not include general professional partnership and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations pursuant to an operating 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 . w) " Dancing School " includes any establishment or place where ballroom dancing is taught and permitted to the public, in consideration of an enrollment, admission, membership, or other fees. x) " 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 consumers, 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. y) " Distillers of Spirits " comprise all who distill spirituous liquors by original and continuous distillation from mash, wort, wash, sap or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. z) " 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 the law or agency for the services of a public officer in the discharge of his official duties. aa) " Franchise " is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may in the interest of public welfare, security and safety. bb) " Gross Sales or Receipts " includes the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales or return, excise tax, and value-added tax (VAT). cc) " Hotel " includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transients or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests within its capacity to accommodate, and to serve food to guests therein. dd) " Improvement " is a valuable addition made to a property or an amelioration in its condition amounting to more than a mere repair or replacement of parts involving capital expenditure and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes. ee) " Lending Investor " includes all persons who makes a practice or business of lending money for themselves or for others at interest. ff) " Lessor " includes any person engaged in the business of leasing or subleasing real property rented or offered for rent including, but not limited to, shopping mall operators and supermarket space owners. gg) " License " or " Permit " is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction. hh) " Lodging House " includes any house or buildings, or portion thereof, in which any person or persons may be regularly harbored or received as transients for compensation. Taverns or Inns shall be considered as lodging houses. ii) " Machinery " embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. jj) " Manufacturer " includes every person who, for the purpose of sale or distribution to others and not for his own use or consumption, by physical or chemical process: 1) Alters the exterior, texture or form, or inner substance of any raw material, or manufactured or partially manufactured product in such manner as to prepare it for a special use of uses to which it could not have been put in its original conditions; 2) Alters the quality of any such raw material or manufactures or partially manufactured product so as to reduce it to marketable shape, or prepare it for any of industry, or; 3) Combines any raw material, or materials or products of the same or of a different kind, in such manner that the finished product of such process or manufacture can be put to a special use or uses to which such material, or manufactured or partially manufactured product in its original condition could not have been put. kk) " Manufacturer of Cigars or Cigarettes " includes those whose business is to make or manufacture cigars or cigarettes or both for sale, or who employ others to make or manufacture cigars or cigarettes for sale; but the term does not include artisans or apprentices employed to make cigars or cigarettes from materials supplied by the employer, the latter being lawfully engaged in the manufacture of cigars and/or cigarettes. ll) " Manufacturer of Tobacco " includes every person whose business is to manufacture tobacco or snuff, whether such manufacture by cutting, pressing, grinding or rubbing any raw or leaf tobacco, or otherwise preparing raw or leaf tobacco, or manufacture or partially manufactured tobacco and snuff, or putting up for consumption scraps, refuse or stems of tobacco resulting from any waste by sifting, twisting, screening or by any other process. mm) " Marginal Farmer or Fisherman " refers to an individual 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. nn) " Money Shop " is an extension service unit of a banking institution usually operating in the public markets, with authority to accept money for deposit and extend short-term loans for specific purposes. oo) " Motel " includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transient or guests, and which is provided with a common enclosed garage or individually enclosed garage where such transients or guests may park their motor vehicles. pp) " Motor Vehicle " means any vehicle propelled by any power other than muscular power using the public roads, but excepting road rollers, trolley cars, street-sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks and cranes if not used on public roads, vehicles which run only railes or tracks, and tractors, trailers and traction engines, of a kind used exclusively for agricultural purposes. qq) " 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 the boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers 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 equi-distant from opposite shores of the respective municipalities. rr) " Occupation " means one's regular business or employment or any activity which principally take up one's time, thought and energies. It includes any calling, business, trade, profession or vocation. ss) " Operator " includes the owner, manager, administrator or any other person who operates or is responsible for the operation of business establishment or undertaking. tt) " Peddler " means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definitions of a wholesale dealer or retail dealer, as provided for in this Ordinance. uu) " Person " means every physical or moral, natural or juridical and legal being, susceptible of rights and obligations, or of being the subject of legal relations. vv) " Privilege " means a right or immunity granted as a peculiar benefit, advantage or favor. ww) " Profession " means a calling which requires the passing of an appropriate government board or bar examination, such as the practice of law, medicine, public accountancy, engineering, etc. xx) " Public Market " refers to any place, building, or structure of any kind designated as such by the City Council, excluding public streets, plazas and parks and the like. yy) " Real Estate Broker " includes any person, other than a real estate salesman as hereinafter defined, who for another, and for a compensation or in the expectation or promise of receiving compensation: 1) sells or offers for sale, buys or offers to buy, lists or solicits for prospective purchasers, or negotiates the purchase, sale or exchange or real estate or interest therein; 2) or negotiates loans on real estate; 3) or leases or offers to lease or negotiates the sale, purchase or exchange of real estate or improvements thereon; 4) or shall be employed by or on behalf of the owner or owners of lots or other parcels of real estate at a stated salary, on commission, or otherwise, to sell such real estate or any parts thereof in lots or parcels. " Real estate salesman " means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the functions of a real estate broker. One act of a character embraced within the above definition does not include a person who shall directly perform any of the acts aforesaid with reference to his own property, where shall constitute the person performing or attempting to perform such acts are performed in the regular course of or as an incident to the management of such property; nor shall they apply to persons acting pursuant to a duly executed power of attorney from the owner authorizing final consummation by performance of a contract conveying real estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or assignee in bankruptcy or insolvency, or to any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trust. " Real Estate Dealer " includes any person engaged in the business of buying, selling, exchanging, leasing, or renting property as principal and holding himself out as full or part-time dealer in real estate, or as an owner of rented property or properties rented or offered to rent for an aggregate amount of one thousand pesos or more a year. Any person shall be considered engaged in business as real estate dealer by the mere fact that he is offering for rent a real property for an aggregate amount of one thousand pesos or more a year . zz) " Real Property " refers only to lands, buildings and machineries which are intended by the owner of the land or building for an industry or works which may be carried on in a building or on a piece of land, and which tend directly to meet the needs of the said industry or works. aaa) " Rectifier " comprises every person who rectifies, purifies or refine distilled spirits or wines by any process other than by original and continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still 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 or rectifying. Repacker of wines or distilled spirits includes all persons who remove wines or distilled spirits from the original container, for repacking and, selling the same at wholesale. bbb) " Rental " means the value of the consideration whether in money or otherwise, given for the employment or use of a thing. ccc) " Residents " refers to natural persons who have their habitual residence in the City of Tacloban; wherein they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law fixes their residence to be in the City of Tacloban. Juridical persons are deemed residents of the City of Tacloban if their legal representation as established on their principal functions are exercised within the territorial jurisdiction of the City. ddd) " Restaurant " refers to any place which provides food to the public and accepts orders from them at price. This term includes caterers. eee) " Retail " means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. fff) " Retail Dealer in Fermented Liquor " includes every person, except retail dealers in tuba, basi and tapuy, who for himself or on commission sells or offers for sale fermented liquors in quantities of five (5) liters or less at any one time and not for resale. ggg) " Retail Tobacco Dealer " includes every person who for himself or on commission sells leaf tobacco or offers the same for sale to any person except a registered dealer in leaf tobacco or a manufacturer of cigars, cigarettes or manufactures tobacco, but the term does not include a planter or producer so far as it concerns the sale of leaf tobacco of his own production. hhh) " Retail Liquor Dealer " includes every person except a retail vino dealer, who for himself or on commission sells or offers for sale wine or distilled spirits other than denatured alcohol, in quantities of five (5) liters or less at any one time and not for resale. iii) " Retail Vino Dealer " includes every person who for himself or on commission sells or offers for sale only domestic distilled spirits in quantities of five (5) liters or less at any one time and not for resale. jjj) " Revenue " includes taxes, fees and charges that the city collects and receives into the City Treasury for public purposes. kkk) " Services " mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. lll) Shopping Center means a complex community of food markets, stores of various kinds, parking facilities, etc., designed to serve the needs of the local community. mmm) " Stall " refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale. nnn) " Stockbroker " includes all persons whose business is, for themselves as such brokers or for other brokers, to negotiate purchases or sales of stock, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities; but does not include underwriters for one or more investment companies as defined in the Investment Company Act; Dealers in Securities all persons who for their own account are engaged in the sale of stock, bonds, exchange, bullion, coined money, banknotes, promissory notes, or other securities. ooo) " 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 purposes of supporting governmental needs. ppp) " Vessel " includes every type of boat, craft, or either artificial contrivance used, or capable of being used, as a means of transportation on water. qqq) " Wharfage " means fee assessed against the cargo of vessel engaged in foreign or domestic trade based on quantity, weight or measure received and/or discharged by a vessel. rrr) " Wholesale " means a sale where the purchaser buys the commodity for resale regardless of the quantity of the transaction. sss) " Wholesale Dealer of Distilled Spirits and Wines " comprehends every person who for himself or on commission sells or offers for sale wines or distilled spirits in larger quantities than five (5) liters at any one time, or who sells or offers the same for the purpose of resale, irrespective of quantity. ttt) " Wholesale Dealer in Fermented Liquors " means any one who for himself or on commission sells or offers for sale fermented liquors in larger quantities than five (5) liters at any one time or who sells or offers or sale such fermented liquors (excluding tuba, basi, tapuy and similar domestic liquors) for the purpose of resale, regardless of quantity. uuu) " Wholesale Tobacco Dealer " comprehends every person who for himself or on commission sells or offers for sale cigars, cigarettes or manufactured tobacco in larger quantities than two hundred (200) cigars, eight hundred (800) cigarettes or five (5) kilos of manufactured tobacco at any one time, or who sells or offers for sale the same for the purpose of resale, regardless of quantity; retail tobacco dealer comprehends every person who for himself or on commission sells or offers for sale not more than two hundred (200) cigars, not more than eight hundred (800) cigarettes, or not more than five (5) kilos of manufactured tobacco at any one time and not for resale. CHAPTER V Tax on Transfer of Real Property Ownership SECTION 27. Rate of Taxes . There is hereby imposed a tax on the sale, donation, barter, or on any mode of transferring ownership or title of real property, at the rate of Seventy Five percent (75%) of one percent (1%) of the total consideration involved in the acquisition of the property or of the market value, whichever is higher. The market value as used herein shall be that reflected in the prevailing schedule of market values submitted by the City Assessor's Office and enacted by the Sangguniang Panlungsod. SECTION 28. Exemptions . The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. SECTION 29. Persons Required to Pay the Tax. It shall be the duty of the seller, donor, transferor, executor or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed as regards sale, barter, donation, or any mode of transferring ownership or from the date of the decedent's death in case of transfer by succession; provided, however, that before payment of the transfer tax to the Office of the City Treasurer, he/she shall be required to present a receipt evidencing payment of real property taxes covering the property which is the subject of the transfer of ownership under any mode of transfer herein provided. SECTION 30. Registry of Deeds, City Assessor, Notaries Public, Duties of . a) The Registry of Deeds of the City shall, before registering any deed, require, the presentation of the evidence of payment of this tax. b) The City Assessor shall likewise make the same requirements before canceling an old tax declaration and issuing a new one in place thereof. SECTION 31. Surcharges or Interests for Late Payments . Except as otherwise provided, failure to pay the tax within the time fixed herein, shall subject the taxpayer to a surcharge and interest provided under Section 19 of this Code. CHAPTER VI Tax on Business of Printing and Publication SECTION 32. Person Required to Pay the Tax. There is hereby imposed a tax on the business of persons engaged in the printing and/or publication of books cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other printed materials of similar nature at a rate not exceeding Seventy Five Percent (75%) of One Percent (1%) of the gross annual receipts for the proceeding calendar year. SECTION 33. Rate of Tax for Newly Started Business . In the case of a newly started business, the tax shall not exceed three-fortieth (3/40) of One Percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided for in the preceding section. SECTION 34. Exemptions . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references shall be exempt from the tax herein imposed. SECTION 35. Registry of Deeds, Clerks of Court and Other Offices Assigned in the City, Duties of . a) The Registry of Deeds of the City shall, before registering any deed, require the person or entity engage in the publication and printing to present of the Mayor's Permit for the current year. b) The Clerks of Court, and other offices assigned within the City shall, before publishing any document, impose compliance of the same requirement. CHAPTER VII Franchise Tax SECTION 36. Persons Covered, Rate of Tax. Unless exempted, any exemption granted by any law or other special law, there is hereby imposed a tax on business enjoying a franchise, at a rate not exceeding Seventy Five Percent (75%) of One Percent (1%) of the gross annual receipts, which shall include cash sales and sales on account realized during the preceding calendar year within its territorial jurisdiction. SECTION 37. Tax Base for Newly Started Business . In the case of a newly started business, the tax shall not exceed Three-Fortieth (3/40) of One Percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof as provided herein. CHAPTER VIII Tax on Sand, Gravel and Other Quarry Resources SECTION 38. Tax on Sand, Gravel and Other Quarry Resources . The permit to extract sand, gravel and other quarry resources shall be exclusively issued by the Provincial Governor pursuant to Section 139 of the Local Government Code of 1991. SECTION 39. Sharing of Proceeds . The Tax shall be due and payable to the Provincial Treasurer's Office. The proceeds of the tax on sand, gravel and other quarry resources shall be distributed as follows: a) Province Thirty-percent (30%); b) City of Tacloban where the sand, gravel and other quarry resources are extracted Thirty-percent (30%); c) Barangay where the sand, gravel and other quarry resources are extracted Forty-percent (40%). CHAPTER IX Professional/Occupational Tax SECTION 40. Who Are Required to Pay . There is hereby imposed an annual professional tax on every person who is legally authorized to practice his profession requiring government examination or an annual occupational tax on anyone who pursues his occupation and who is actively engaged in such occupation and who has principal office of domicile in the City of Tacloban; provided, such person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippine without being subjected to any other national or local tax, license for the practice of such profession, viz. : a) Three Hundred Pesos (P300.00) : Lawyers; medical practitioners; architects; certified public accountants; civil, electrical, mechanical, chemical, mining, sanitary, agricultural, industrial, and geodetic engineers; electronic and communications engineers, chief motor engineers; marine chief engineers; naval architects; master mariners; licensed ship masters; registered waster plumbers; pharmacists; medical technologists; nutritionists; opticians/optometrists; mechanical plant engineers; junior mechanical/electrical engineers and certified plant mechanics unless they are professional mechanical/electrical engineers and have paid the corresponding tax for professional mechanical/electrical engineers as the case may be; food or sugar technologists; insurance agents and sub-agents; interior decorators and/or designers; landscape architects; criminologists; registered nurses; commercial aviators; professional appraisers or connoisseurs of tobacco and other domestic or foreign products; management & technical consultants; stock brokers; metallurgical engineers; physical therapists; occupational therapists; social workers; aeronautical engineers, custom brokers; real estate brokers; registered electricians, registered radio/TV technicians; librarians; veterinarians; dentists; marine surveyors; marine deck officers; marine engine officers and actuaries, established lending investors. b) Two Hundred Fifty Pesos (P250.00) : land surveyors; chief mates; marine second engineers; registered midwives; orthopedists; chiropodists; guest relations officer/entertainers; tattoers; masseurs; statisticians; pelotaris; jockeys; professional actors and actresses; stage performers and models; commercial stewards and stewardesses; flight attendant; insurance adjusters; hotel and restaurant chefs; dieticians/nutritionists; embalmers; certified morticians; foresters; geologists; radio and TV newscasters/announcers; radio/TV/movie/stage directors, production designers; professional basketball players, golfers, boxers; tennis players, bowlers, chess players of professional games supervised by the game and amusement board; coaches, assistant coaches, professional athletic trainers, professional animal trainers; professional print couturiers; professors or instructors of private universities, colleges and vocational schools; registered tourist guides; X-ray technicians; chief mates, second mates, third mates, marine second engineers, marine third engineers, marine fourth engineers, unless he or she is a registered marine engineer and has paid the corresponding professional tax for marine or second electrical/mechanical engineers; chemists, unless he or she is a registered chemical engineer and has pad the corresponding professional tax; associate and assistant electrical/mechanical engineers, unless he or she is a professional electrical/mechanical engineer and has paid the corresponding occupation tax for electrical/mechanical engineer; midwives, unless he or she is a registered nurse and electrical/mechanical engineers and marine engineers and has paid the corresponding tax for registered nurses, notaries public, unless he or she is a lawyer and has paid the corresponding taxes for members of the bar; therapists, unless he or she is a registered nurse and has paid the corresponding occupation tax for nurses; computer programmers. c) One Hundred Fifty Pesos (P150.00) : 1. Bookkeepers, managers, cashiers, supervisors and other personnel of: a) banks/finance and investment companies/insurance money shops pawnshops; b) hotels; c) restaurants; d) barbershops, massage clinics, sauna and steam bath, boarding houses, lodging houses, inns, pension houses, taverns, hotels; e) night and day clubs, sing-a-long joints, condominiums, soda fountains, bars, cocktails, lounges, dance halls; f) cabarets, dancing and physical fitness schools; g) fast-food centers; h) food catering services; i) beer gardens; j) department stores and supermarkets/groceries; k) drugstores/pharmaceuticals; l) beach resorts; m) factories/manufacturers/gasoline stations; n) appliance dealers/car dealers; o) warehouses; p) bakeries, bakeshops. d) One Hundred Pesos (P100.00) : Porters, tricycle drivers, auto mechanics, repairmen, welders, carpenters, watch, shoe repairers; data encoders; waiters; cook helpers or restaurants and other eatery establishments; bakery helpers; store clerks; salesmen; security guards and watchmen; singers; orchestra/band conductors; instructors/instructress of dancing, martial arts and physical fitness schools; bakers; culinary specialist; dancers; combo/band/orchestra players of day or night clubs, bars, restaurants, cocktails, lounges, sing-a-long joints, beer gardens, dance halls and cabarets; hairdressers; barbers; beauticians; manicurists, pedicurists; tailors; dressmakers; private detectives or investigators; motor vehicle dispatchers; pit managers; bet-takers; gaffers and referees (sentenciadors); stenographers/typists. SECTION 41. Time and Manner of Payment. The professional tax shall be payable annually, on or before the thirty-first (31st) day of January. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 42. Exemption. Professionals exclusively employed in the government shall be exempt from the payment of the tax prescribed herein. SECTION 43. Duty of Employers to Require Payment of Tax. Any individual or corporation employing a person subject to professional or occupational tax shall require payment by that person of the tax on his profession or occupation before employment, and annually thereafter. In case of corporation or partnership, the tax liability shall be the responsibility of the manager or the managing partner. SECTION 44. Duties of Taxpayer . Any person subject to the professional or occupational tax herein prescribed shall write or print in deeds, receipts, prescriptions, records, bonds of accounts, plans and designs, surveys and maps, as the case may be, (a) the number of the official receipt issued to him, (b) the period covered by such receipts, (c) the date of the official receipt, and (d) the amount paid thereof. CHAPTER X Amusement Tax SECTION 45. Imposition of Amusement Tax. There shall be collected from proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia and other places of amusement at the rate of Thirty percent (30%) of the gross receipts from admission fees. SECTION 46. Payment of Tax. The proprietor, lessee, operator, promoter or sponsor, as the case may be, of the theater, shows or amusement establishment, shall withhold the tax but shall pay and remit the same to the City Treasurer within the first twenty days of the month next following that for which they are due and such tax to be determined on the basis of a true and complete return of the amount of gross receipts during the preceding month. SECTION 47. Exemptions . The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations shall be exempt from payment of the tax herein imposed. However, subject to the approval of the Sanggunian Panlungsod, pop, rock or similar concerts and all other shows subject to amusement tax may be levied at the rate of ten-percent (10%) of the gross receipts if sponsored by an accredited organization, or the lower rate of five-percent (5%) if a part of the concert's proceeds is donated to charitable institutions or foundation duly accredited by the City Government. Nationally accredited pop, rock or similar concerts exclusively performed by Tacloban based artists may be totally exempt from this tax after the approval of the Sanggunian Panlungsod of their duly filed application for exemption. Athletic games or meets and competitions such as basketball games, boxing exhibitions and bouts are taxable if such games, athletic meets or exhibitions are held primarily for fund-raising purposes unless they are held under auspices sponsored by educational institutions, by the Philippine Amateur Athletic Federation (PAAF) or the Basketball Association of the Philippines (BAP) or the Philippine National Red Cross (PNRC). SECTION 48. Sponsoring Entities . a) The sponsoring entity should give at least seven (7) working days before date of performance, prior notice to the City Mayor and City Treasurer concerned, of its intention to hold the desired film benefit or performance where admission therein requires the payment of corresponding tax on paid admissions. The notice should indicate the name of the filer to be shown or the performance to be held, the inclusive dates of the benefit show and performance, and the name of the theater or place of performance. Sample tickets to be used for the film exhibition, show or performance should be transmitted together with said notice; b) The sponsoring entity should print its own admission tickets serially numbered for the film exhibition or performance indicating on the admission tickets, the name of the theater and/or place where the film, exhibition or performance is to be held, the title of the film or show, the inclusive dates of the exhibition or performance, and the words "TAX FREE" printed thereon; as the case may be. c) If the benefit is film exhibition, the sponsoring entity shall in no case use the theater's own ticket. If, however, the aforesaid theater ticket are used, and the tax indicated thereon are paid by the movie patrons, then the proprietors, lessors or operators of the theater concerned shall withhold the tax, and remit the amount to the Treasurer concerned and not to the sponsoring agency, otherwise the theater owner or operator shall be held liable for amount of taxes collected during the period. d) All printed tickets together with the corresponding commercial invoice issued by the printer of the tax exempt sponsoring entity should be presented for the registration/recording to the Office of the City Treasurer before the start of the activity or benefit and in no case shall unregistered tickets be offered for sale. The sponsoring entity should also submit to the City Treasurer a carbon copy of the original of its contract and/or agreement with the owner or operator of the theater or amusement places, as the case may be; e) The sponsor (beneficiary) shall file with the City Treasurer, copy furnished the nearest Revenue District Officer, within ten (10) days from the last show or exhibition, a report in triplicate, on: 1) The number of tickets sold, classified according to the prices thereof; and 2) The gross receipts or income derived from show or benefit, the expenses incurred in connection therewith and the resulting net income duly certified jointly by a responsible official of the sponsoring entity and the owner/operator of the amusement place. f) The unsold tickets together with an inventory thereof, duly signed by the official of the sponsoring agency, should be surrendered to the City Treasurer. The unsold tickets shall be destroyed by burning the same in the presence of a representative of the City Treasurer representative or his duly authorized representative. SECTION 49. Time of Payment; Surcharge and Interest. a) The taxpayer must submit within the prescribed period for payment, a return containing an abstract of the number of tickets sold and unsold or distributed and undistributed, showing the kind of ticket, their quantity and serial numbers and their corresponding admission prices on the form prescribed by the City Treasurer for the purpose. b) Except as otherwise provided, failure to pay the tax, fee or charge within the time fixed herein, shall subject the taxpayer to a surcharge and interest provided under Section 19 of this Code. SECTION 50. Willful Neglect to File Returns . In the case of willful neglect to file the return and pay the tax within the time required, or, in case a fraudulent return if filed or false return is willfully made, the taxpayer shall be subject to a surcharge of fifty-percent (50%) of the correct amount of the tax due in addition to the surcharge, interest and penalties provided in this Revenue Code. SECTION 51. Verification and Inspection of Amusement Places . The City Treasurer shall, from time to time, post their duly authorized personnel at the gates of amusement places for the purpose of verifying all tickets being sold thereat. SECTION 52. Transients, Performance by Foreigners . In the case of local performance by foreigners, however, the tax period shall be deemed terminated upon the completion thereof, and immediately thereafter, the corresponding return must be filed and the tax due thereon be paid. If said performance shall continue for months, the return must be filed within the period provided. In all cases, the promoter or sponsor of said foreign performance, shall be required to file a bond in an amount equal to at least twice the estimated amount of the amusement tax due on their performance computed on the basis of the number of admission tickets registered, conditioned upon the faithful compliance by them of the law and regulations and for the satisfaction of all taxes, fines, and penalties provided herein. SECTION 53. Admission Tickets; Record to be Kept by Persons Subject to Amusement Tax; Signs; Disposition of Used Admission Tickets . a) The proprietor, lessee or operator of an amusement place where fees or cover charges are required to be paid for admission, shall provide himself with admission tickets printed in rolls of two (2) thousand tickets per roll and attached end to end of each other on consecutive serial numbers which shall indicate the name of the place of amusement, the kind of admission, the gross admission price, the taxes payable by the customers and the net admission price. b) Form of Tickets: Their Registrations. Every proprietor, lessee, promoter or operator of such amusement places or establishments, shall provide tickets in rolls which shall be serially numbered indicating therein the name of the amusement place and the fee charged for admission. Before the proprietor, lessee or operator of the place of amusement shall order tickets for printing, he shall first notify the City Treasurer of his intentions to do so, stating the name and address of the printer with whom he intends to place the order, the classes of tickets, the inclusive serial numbers, the colors desired, the fee or cover charge and the total number of tickets of each class. c) All tickets before issuance, whether regular, special, complimentary ticket or employee's pass, shall be presented to the Office of the City Treasurer for registration. The use of employee's pass shall be limited only to employees of the amusement place who have a direct hand in the administration and operation thereof. d) After the tickets shall have been printed and before they are being used, they shall first be presented to the City Treasurer for approval and registration. The City Treasurer shall keep a register of tickets in the form of a ledger, such that each place of amusement or business shall have a separate account of record for the purpose of entering therein all the tickets presented for approval and registration, the class of tickets, the admission price and the taxes attached thereto the serial number of tickets of each class. The proprietor, lessee or operator of the place of amusement shall likewise keep a true and correct record of his stock of tickets, indicating the total number of registered tickets, and the number of registered tickets sold from day to day. It shall be unlawful for any proprietor, lessee or operator of any amusement place to keep in his possession any unregistered admission tickets in his amusement place. e) All proprietors, lessees, operators of amusement places shall prepare monthly statements of their receipts from admission fee or cover charges, showing the serial numbers and the total number of each class of tickets sold, the unit price of each class and the total amount collected duly signed by there or their managers. The said statement shall be submitted to the City Treasurer not later than the twentieth (20th) of each month as regard the business for the preceding month and pay the tax due thereon. Duplicate copies of the said statement shall be kept by the proprietor or operator as part of his accounting records and the same shall be preserved in the same manner as his books of accounts and other records. f) When the tickets are presented for admission at the gate or entrance of an amusement place, the same shall be divided crosswise into two by the porter or gate-keeper. One-half (1/2) thereof shall be delivered to the patron or dropped in a receptacle provided by the City Government and other half kept in another receptacle with glass sides provided by the proprietors, lessee or operator of the amusement place until they shall have been verified by the City Treasurer or his duly authorized representative. Destruction shall be done by burning. g) The authority to burn the used admission tickets shall be granted by the City Treasurer after the amusement taxes due on the used admission tickets have been paid and the correctness thereof duly verified by the Chief of the Business Taxes and Fees Division or by his duly designated representative. The burning shall be witnessed by the proprietor, lessee or operator of the amusement place, or his duly designated representative and the City Treasurer or his duly designated representative. h) After the burning of said tickets, the duly designated representative of the City Treasurer shall submit a report to the City Treasurer with 1) A certificate of the destruction duly signed by all of those who witnessed the burning; and 2) A statement of used admission tickets, the use of which had not been authorized, or which were not duly registered in accordance with those regulations, or the serial number of which are not within the opening and closing of numbers as reported in the monthly amusement tax returns for the period covered by the used admission tickets that were burn, if any. SECTION 54. Notice of Admission Fee after Registration. In every place of amusement where fee or charges are collected for admission, the proprietor, lessee or operator shall conspicuously post at the outer entrance and near the box office one or more signs accurately stating the rates of admission prices, the taxes due on each rate and the total of the admission price and the tax. SECTION 55. Change of Admission Fee after Registration. Whenever the operator of any amusement place or establishment changes the admission fee after registration, a notice to that effect shall be immediately sent to the City Treasurer and a notice shall be conspicuously posted in the place of business for the information of the public. SECTION 56. Penalty for Issuance of Used or Spurious Tickets . Any owner, proprietor, or operator of an amusement place who fraudulently and willfully issues spurious tickets or resells or re-issues used tickets for admission, shall be liable to a fine of not less than Five Hundred Pesos (P500.00) nor more than Two Thousand Pesos (P2,000.00) or an imprisonment of not less than one (1) month nor more than six (6) months or both at the discretion of the court. SECTION 57. Tax on Itinerant Operators . In case of itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show or performance. SECTION 58. Performance Bonds . Itinerant operators shall post a bond in the amount of Thousand Pesos (P10,000.00) to be deposited with the City Treasurer in which such bond shall answer for any liability arising from non-performance of tax obligations with the city. CHAPTER XI Tax on Banks and Other Financial Institutions SECTION 59. Rate of Business Tax on Banks, Insurance Companies and Other Financial Institutions . There shall be imposed, levied and collected by the City of Tacloban a business tax on banks, pawn shops and other financial institutions doing business within its territorial jurisdiction, starting calendar year 1999 up to 2000, and every year thereafter, with the corresponding gradual yearly rate increase shown as follows, viz. : a) 1999 forty percent (40%) of one percent (1%) of the gross annual receipts for the preceding calendar year 1998. b) 2000 forty-five percent (45%) of one percent (1%) of gross annual receipts for the preceding calendar year 1999. c) 2001 fifty percent (50%) of one percent (1%) of gross annual receipts for the preceding calendar year 2000. d) 2002 and every year thereafter seventy five percent (75%) of one percent (1%) of gross annual receipts for the preceding calendar year. Other income derived from interest from loans and discounts, interest earned and actually collected on interbank loans and from acquired assets and properties, cash dividends earned and received on equity investments, bank commissions from lending activities, income component of rentals from financial leasing, insurance premiums. But in no case shall the tax due be lower than the minimum on One Thousand Five Hundred Pesos (P1,500.00). In the case of newly started business, the tax of the first year of operation shall adopt the prescribed rates as described in Section 60, based on capital investment. CHAPTER XII Social Amelioration Tax SECTION 60. Social Amelioration Tax. There is hereby levied and imposed a Social Amelioration Tax of One Peso (P1.00) for the purpose of generating funds for the upliftment of the lives of the indigent residents of the City of Tacloban to be collected on top of admission fee on every customer or patron of all establishment enumerated below: Moviehouses and Cockpit To be imposed from November 1 to December 31 of each year on top of the admission fee. SECTION 61. Time and Manner of Payment. The owners or operators of the above-mentioned establishments are required to collect the admission fees and the same to be remitted/delivered to the City Treasurer with twenty (20) days after the end of every month or from the date of permanent closure of the establishment bringing for the purpose the form prescribed by the City Treasurer. CHAPTER XIII Tax on Peddlers SECTION 62. Tax on Peddlers . There shall be assessed, collected and paid an annual tax on peddlers of any merchandise or articles of commerce within the City of Tacloban at the following rate: PEDDLERS TAX a) Peddler of any article or merchandise carried in trucks, delivery panels/vans, jeeps/cars and any similar vehicles 75.00 (per unit) b) Peddler of textiles, jewelries, perfume and other luxury articles 75.00 c) Peddler of any article or merchandise carried in vehicles other than those specified in letter (a) above 40.00 (per unit) d) Peddler of any article or merchandise carried in carts, caretelas or other similar vehicles drawn by animals 30.00 (per unit) e) Peddler of any article or merchandise carried on bicycles, pedicabs, or other similar vehicles or peddler of any article carried by persons or ambulant vendors 20.00 (per unit) SECTION 63. Exemptions . Peddlers who sell native vegetables, fruits, rootcrops, and fish and aqua products, and other similar products, being personally carried and sold by the producer or farmer himself shall be exempt from the tax, and those enjoyed exclusively in the sale of bibles and other religious articles of any sect or denomination. SECTION 64. Time and Manner of Payment. The tax herein prescribed shall be paid for the whole year before license and permit to engage therein shall be given and shall expire on the 31st day of December of the year in which the license was granted and may be renewed, without penalty, on or before the 20th day of January of the succeeding year. CHAPTER XIV Annual Fixed Fax for Every Delivery Truck, Van or Any Vehicle of Manufacturers, Producers, Wholesalers, Dealers or Retailers in Certain Products SECTION 65. Annual Fixed Tax for Every Delivery Truck or Van or Any Motorized Vehicles of Manufacturers or Producers, Wholesalers of, Dealers or Retailers of Any Products of Commerce . There is hereby imposed an annual fixed tax for every truck, van or any motorized vehicles used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks cigars, cigarettes, sand and other quarry resources, empty bottles or any other article of commerce to sales outlets of consumers, whether directly or indirectly within the City of Tacloban in the following amount: TAX a) For delivery vans or trucks which has a gross weight of 4,500 kilos or more 750.00 b) For jeepneys, and other light vehicles with a gross weight below 4,500 kilos 500.00 c) For every motorized tricycle 250.00 d) For every motorcycle 100.00 CHAPTER XV Community Tax SECTION 66. Community Tax. There is hereby imposed a Community Tax at a rate herein provided. SECTION 67. Individuals Liable to Community Tax. Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Five Pesos (P5.00) 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). SECTION 68. 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 City of Tacloban shall pay an annual community tax of Five Hundred Pesos (P500.00) and an annual addition tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule. 1) For every Five Thousand Pesos (P5,000.00) worth of real property in the City of Tacloban owned by it during the preceding year based on the valuation used for the payment of the real property under existing laws, found in the assessment rolls of Tacloban City Two Pesos (P2.00); 2) For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived by it from its business in Tacloban City during the preceding year Two Pesos (P2.00). The dividends received by a corporation from another corporation, however, shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 69. Exemptions . The following are exempt from the community tax: 1) Diplomatic and consular representatives; 2) Transient visitors when their stay in the Philippines do not exceed three (3) months. SECTION 70. Place of Payment. The community tax herein levied shall be paid to the City Treasurer or to his duly authorized representative by individual taxpayer whose place of residence is located in Tacloban City or by juridical entity whose principal office is in Tacloban City. a) In his collection duty, the Treasurer may deputize the barangay treasurer to collect the community tax in their respective jurisdiction. However, said deputization shall be limited to the community tax payable by individual taxpayer and shall be extended only to barangay treasurers who are properly bonded in accordance with existing laws. b) The proceeds of the community tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of the City. However, proceeds of the community tax collected through the barangay treasurer shall be apportioned as follows: 1) Fifty percent (50%) shall accrue to the general fund of the city; and 2) Fifty percent (50%) shall accrue to the barangay where the tax is collected. SECTION 71. Time for Payment. a) The community tax shall accrue on the first (1st) day of January each year which shall be paid not later than the last day of February of each year. 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 the 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 the community tax without becoming delinquent. Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or before the First (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year. b) Corporations established or organized on or before the last day of June shall be liable for the community tax for that year. But corporation established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of Twenty Four percent (24%) per annum from the due date until it is paid. SECTION 72. 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). HTcADC SECTION 73. 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 any public fund; 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 is made or business done, to require such corporation to exhibit the community tax certificate. c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 74. Printing of Community Tax Certificates and Distribution of Proceeds . a) The Bureau of Internal Revenue shall cause the printing of community tax certificates and distribute the said to the city and through the City Treasurer in accordance with prescribed regulations. The proceeds of the tax shall accrue to the general fund of the city except a portion thereof which shall accrue to the general fund of the National Government to cover the actual cost of printing and distribution of the forms and other related expenses. The city treasurer concerned shall remit to the national treasurer the said share of the National Government in the proceeds of the tax within ten (10) days after the end of each quarter. CHAPTER XVI Tax on Business SECTION 75. Tax on Business . There is hereby imposed a graduated tax on manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule. With gross sales or receipts for the Preceding calendar year in the amount of: Amount of Tax Annual Quarterly Less than P10,000 247.50 61.87 P10,000.00 or more but less than P15,000 330.00 82.50 15,000.00 or more but less than 20,000 453.00 113.25 20,000.00 or more but less than 30,000 660.00 165.00 30,000.00 or more but less than 40,000 990.00 247.50 40,000.00 or more but less than 50,000 1,237.50 309.37 50,000.00 or more but less than 75,000 1,980.00 495.00 75,000.00 or more but less than 100,000 2,475.00 618.75 100,000.00 or more but less than 150,000 3,300.00 825.00 150,000.00 or more but less than 200,000 4,125.00 1,031.25 200,000.00 or more but less than 300,000 5,775.00 1,443.75 300,000.00 or more but less than 500,000 8,250.00 2,062.25 500,000.00 or more but less than 750,000 12,000.00 3,000.00 750,000.00 or more but less than 1,000,000 15,000.00 3,750.00 1,000,000.00 or more but less than 2,000,000 20,625.00 5,156.25 2,000,000.00 or more but less than 3,000,000 24,750.00 6,187.50 3,000,000.00 or more but less than 4,000,000 29,700.00 7,425.00 4,000,000.00 or more but less than 5,000,000 34,650.00 8,662.50 5,000,000.00 or more but less than 6,500,000 36,562.50 9,140.62 6,500,000.00 or more at a rate not exceeding fifty six and one fourth percent (56 1/4%) of one percent SECTION 76. Tax on Wholesalers, Distributors, or Dealers . There is hereby imposed a graduated tax on wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule: With gross sales or receipts for the Preceding calendar year in the amount of: Amount of Tax Annual Quarterly Less than 1,000 P27.00 6.75 P1,000 or more but less than P2,000 49.50 12.37 2,000 or more but less than 3,000 75.00 18.75 3,000 or more but less than 4,000 108.00 27.00 4,000 or more but less than 5,000 150.00 37.50 5,000 or more but less than 6,000 181.50 45.37 6,000 or more but less than 7,000 214.50 53.62 7,000 or more but less than 8,000 247.50 61.87 8,000 or more but less than 10,000 280.50 70.12 10,000 or more but less than 15,000 330.50 82.50 15,000 or more but less than 20,000 412.50 103.12 20,000 or more but less than 30,000 495.00 123.75 30,000 or more but less than 40,000 660.00 165.00 40,000 or more but less than 50,000 990.00 247.50 50,000 or more but less than 75,000 1,485.00 371.25 75,000 or more but less than 100,000 1,980.00 495.00 100,000 or more but less than 150,000 2,805.00 701.25 150,000 or more but less than 200,000 3,630.00 907.50 200,000 or more but less than 300,000 4,950.00 1,237.50 300,000 or more but less than 500,000 6,600.00 1,650.00 500,000 or more but less than 750,000 9,900.00 2,475.00 750,000 or more but less than 1,000,000 13,200.00 3,300.00 1,000,000 or more but less than 2,000,000 15,000.00 3,750.00 2,000,000 or more at a rate not exceeding seventy five percent (75%) of one percent (1%) SECTION 77. Tax on Essential Commodities . A percentage tax at the rate of one half (1/2) of the rates prescribed under Sections 76 and 77 is hereby imposed on exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder: 1) Rice and corn; 2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed, or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or not; 3) Cooking oil and cooking gas; 4) Laundry soap, detergents and medicines; 5) Agricultural implements, equipments 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. SECTION 78. Tax on Retailers . A percentage tax is hereby imposed on retailers: With gross sales or receipts Rate of Tax Per Annum For the preceding calendar year of: P400,000.00 or less 3% More than P400,000.00 1.5% SECTION 79. Tax on Caterer's . On caterer's, such as restaurants, soda fountains, bars, cafes, cafeterias, ice cream and other refreshment parlors, carenderias, fast food parlors or food caterers and the like. With Gross sales or receipts of the preceding Calendar year at 3% In excess of P50,000.00 2% add to P1,500.00 SECTION 80. Tax on Contractors . A percentage tax is hereby imposed on contractors/sub-contractors and other independent contractors, such as the following: 1) General engineering, general building and specialty contractors as defined under Section 27 (a), (b) and (c). 2) Proprietors or operators of smelting plants, engraving, plating and plastic laminations establishments; 3) Proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; 4) Proprietors or operators of furniture shops and establishments for planning or surfacing and recuting of lumber and sawmills under contract to saw or cut logs belonging to others; 5) Proprietors or operators of dry-cleaning or dyeing establishments, steam laundries and laundries using washing machines; 6) 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 contrivances; 7) Proprietors or operators of establishments or lots for parking purposes; 8) Proprietors or operators of tailor shops, drier shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body building saloons and similar establishments, photographic studios, funeral parlors; 9) Proprietors or operators of hotels, motels, lodging and Pension houses; 10) Proprietors or operators of arrastre and stevedoring, warehousing or forwarding establishments; 11) Master plumbers, smiths, and house or sign painters, printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of a newspaper, magazines, souvenirs 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; 12) Private detective or watchman agencies whose gross receipts or earnings shall be the amount after deducting the salaries or wages of the detectives and watchmen, business agents, commercial and immigration brokers, and cinematographic film owners, lessors and distributors, video tape lessors (Beta & VHS); In accordance with the following schedules: With Gross Sales for the preceding Calendar Year, in the amount of: Amount of Tax per Annum less than P5,000.00 P41.25 5,00000 or more but less than 10,000.00 92.40 10,000.00 or more but less than 15,000.00 156.75 15,000.00 or more but less than 20,000.00 247.50 20,000.00 or more but less than 30,000.00 412.50 30,000.00 or more but less than 40,000.00 577.50 40,000.00 or more but less than 50.000.00 825.00 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 200,000.00 or more but less than 250,000.00 5,445.00 250,000.00 or more but less than 300,000.00 6,930.00 300,000.00 or more but less than 400,000.00 9,240.00 400,000.00 or more but less than 500,000.00 12,375.00 500,000.00 or more but less than 750,000.00 13,412,50 750,000.00 or more but less than 1,000,000.00 13,837.50 1,000,000.00 or more but less than 2,000,000.00 14,950.00 2,000,000.00 or more than 50,000,000.00 At the rate of three-fourth (3/4) of one percent 1. Provided that the City Mayor shall not issue a new permit for the operation of automotive, heavy equipment and engine, electronics, air conditioning or refrigeration service and repair shops unless a certificate of accreditation or a similar certificate issued by the Secretary of Trade and Industry is attached to such application. Provided further that the City Treasurer shall not accept payment of license of the aforementioned contractors, such as the following; 2. Service and repair shops unless such accreditation certificate is attached to the Mayor's Permit and indicated on the face thereof; 3. Provided finally that in case of revocation or cancellation of the Certificate of Accreditation by the Secretary of Trade and Industry, the City Mayor after being informed of such revocation or cancellation, shall revoke the permit or license of the shop concerned. SECTION 81. Tax on Signs, Signboards, Billboards and Advertisements . Imposition of Fee. There is hereby imposed as fee on signs, signboards, billboards and advertisements at the rate prescribed hereunder: a) Billboards or signboards for advertisement of business, per square meter or fraction thereof: Single faced P22.00 Double faced 45.00 b) Billboards, or signs for professionals, per square meter or fraction thereof; except signs displayed at the residence of the said professional and incumbent city official as location for the latter. 18.00 c) Billboards, signs or advertisements for business and professions, painted on any building or structure of otherwise separated or detached therefrom, per square meter or fraction thereof. 20.00 d) Advertisement by means of placards, Per square meter or fraction thereof. 20.00 e) Advertisements for business or profession by means of Slides in movies payable by owners of moviehouses 225.00 f) Advertisement for business or profession by means of Film exhibition payable by owners or operators of moviehouses 1,800.00 In addition to the fees provided under (a) and (b) of this Section, for the use of electric or neon lights in billboards, per square meter or fraction thereof. 22.00 g) Mass display of signs Tax per Quarter From 100 to 200 display signs P675.00 From 251 to 500 display signs 1,000.00 From 501 to 550 display signs 1,250.00 From 551 to 1,000 display signs 1,500.00 From more than 1,000 display signs 3,000.00 h) Advertisement by means of vehicles, balloons, kites, etc. Per day or fraction thereof 100.00 Per week or fraction thereof 150.00 Per month or fraction thereof 200.00 i) Advertisements by means of promotional sales (house to house), per day, per person 20.00 Time of Payment. The fee imposed in this section shall be paid to the City Treasurer before the advertisement, sign, signboard or billboard is displayed or distributed or at such other time as may be determined by regulation. Requirements. Any persons desiring to display signs, signboards or billboards or advertisements shall file a written application on the required form together with the necessary plans and description of the advertisements, signs, signboards or billboards with the City Engineer. The latter shall issue the necessary permit after approval by the City Mayor, and thereafter, the fee shall be paid to the City Treasurer before the advertisement, sign, signboard or billboard is displayed or distributed or at such other time as may be determined by regulation. SECTION 82. Fixed Taxes in General. No person shall engage or operate any of the business enumerated hereunder without first paying the corresponding annual fixed tax and permit fee indicated for each type of business, viz. : Annual Tax A. Dealers in Fermented Liquors, Distilled Spirits and/or Wines: 1. Wholesale dealers of imported (foreign label) Liquors 1,800.00 2. Retail Dealers of imported (foreign label) Liquors 600.00 3. Wholesale Dealers of domestic (locally manufactured) Liquors 1,200.00 4. Wholesale Dealers of Fermented Liquors 450.00 5. Retail Dealers of Domestic (locally manufactured) Liquors 225.00 6. Retail Dealers in Fermented Liquors 180.00 7. Wholesale Dealers in Vino Liquors 105.00 8. Retail Dealers in Tuba, Basi and Tapuy 105.00 B. On Tobacco Dealers: 1. Retail leaf tobacco dealers 105.00 2. Wholesale leaf tobacco dealers 300.00 3. Retail of tobacco leaf dealer 105.00 4. Wholesale tobacco dealer 450.00 C. On owners, lessors, operators & managers of amusement places: 1. Night and day clubs 13,500.00 2. Night clubs or day clubs 9,000.00 3. Supper clubs, cocktail lounges, bars, disco houses, beer gardens and other similar establishments 3,600.00 4. Cabarets, dance halls or dancing pavilions 2,350.00 5. Skating rinks 1,125.00 6. Bath houses, swimming pools, resorts and other similar establishments, per cubicle 675.00 7. Steam baths, saunas and other similar establishments, per cubicle 225.00 8. Billiard halls, pool halls/per table 100.00 9. Bowling Alleys Automatic, per lane 225.00 Non-automatic, per lane 180.00 10. Circuses, carnivals and the like: Per day for the first ten days 150.00 And per day thereafter 30.00 Merry-go-rounds, roller coasters, ferries-wheels, swings, shooting galleries and other similar contrivances For each contrivance per day for the first ten days: 30.00 Per day thereafter 5.00 11. Tax on amusement devices: a. Each jukebox machine 225.00 b. Each machine for visual entertainment 105.00 c. Each computer/video game machine 150.00 d. Each apparatus for weighing persons 75.00 e. Each machine for dispensing/vending 75.00 f. Each coin-operated amusement machine 150.00 12. Theaters and cinema houses: a. Itinerant per day 50.00 b. With balcony and orchestra with seating capacity of less than 500 persons 2,000.00 c. With balcony and orchestra with seating capacity of 500 persons but less than 1,000 2,500.00 d. With balcony and orchestra with seating capacity of 1,000 persons or more 3,000.00 e. With lodge, balcony and orchestra 4,500.00 D. Betahouse/Videohouse: 1. With seating capacity of less than 50 persons 500.00 2. With seating capacity of more than 50 persons 1,000.00 E. Boxing stadium, auditorium, gynmasuim, concert hall or similar establishments 1,000.00 F. Boxing, wrestling or martial arts exhibitions per day or night 500.00 G. Race tracks 1,000.00 For conducting horse/dog races for every racing day or fraction thereof whenever actual races are held 500.00 H. Pelota/Tennis/Squash courts 1,000.00 I. Music lounges and sing-along restaurants 1,000.00 J. Golf Links 1,000.00 K. Mini Golf Links 500.00 L. Polo Grounds 1,000.00 M. On fishponds, fishpens or fish breeding grounds per breeding grounds, per hectare or fraction thereof 30.00 N. Coliseum Establishments 500.00 O. Nursery, dancing schools, martial arts schools, Schools for languages, driving schools, EDP, Judo-Karate Schools, Review Schools, Computer and Technical schools, Vocational Schools and other Schools not regulated by the Department of Education, Culture and Sports (DECS) 1,000.00 P. Body Building/Physical Fitness Gym 450.00 Q. On Operators or Agents of Public Utilities: 1. Shipping Lines (per vessel) a) Cargo vessel 5,000.00 b) Passenger vessel with capacity of 100 to 500 passengers 3,000.00 c) Passenger vessel with capacity of 501 passengers and above 5,000.00 2. Land transportation (per unit) a) With capacity of less than 30 passengers 500.00 b) With capacity of 31 passengers and above 1,000.00 c) Taxi-For Hire and Rent-A-Car 1,000.00 R. Boarding House 500.00 S. Private/Detectives/Security Agency 1,500.00 T. Operators or owners of rice and corn mills engaged mainly in the milling of rice and corn belonging to other persons shall be subject to annual graduated fixed tax based upon total capacity per machine in accordance with the following schedule: 1. Corn Mill, not exceeding one hundred (100) cavans per twelve hour capacity 45.00 2. Corn Mill, exceeding one hundred (100) cavans per twelve hour capacity 67.50 3 "Kiskisan" type, not exceeding one hundred cavans of palay per twelve hour capacity 102.50 4. "Cono" of not exceeding one hundred (100) cavans of palay per twelve hour capacity 300.00 5. "Cono" of not exceeding two hundred (200) cavans of palay per twelve hour capacity 600.00 6. "Cono" of not exceeding three hundred (300) cavans of palay per twelve hour capacity 900.00 7. "Cono" of not exceeding four hundred (400) cavans of palay per twelve hour capacity 1,350.00 8. "Cono" of not exceeding five hundred (500) cavans of palay per twelve hour capacity 1,950.00 9. "Cono" of not exceeding six hundred (600) cavans of palay per twelve hour capacity 2,750.00 10. "Cono" of not exceeding seven hundred (700) cavans of palay per twelve hour capacity 3,750.00 11. "Cono" of not exceeding eight hundred (800) cavans of palay per twelve hour capacity 4,800.00 12. "Cono" of not exceeding nine hundred (900) cavans of palay per twelve hour capacity 6,000.00 13. "Cono" of not exceeding one thousand (1,000) cavans of palay per twelve hour capacity 7,200.00 14. "Cono" of over one thousand (1,000 +) cavans of palay per twelve hour capacity 9,400.00 SECTION 83. Tax on Real Estate Developers, Dealers, and Lessors . On real estate developers/dealers, lessors or sub-lessors of real estate including accessories, apartels, pension, inns, apartments, condominium, houses for lease, rooms and spaces for rent, a tax of three percent (3%) per annum of the gross receipts for the preceding calendar year is hereby imposed. For newly started business the tax shall be one-half (1/2) of one percent (1%) of the capital investment. SECTION 84. Tax on Privately-Owned Public Markets and Shopping Centers . There is hereby imposed a tax of three percent (3%) of the gross receipts for the preceding calendar year on owners or operators of privately-owned public markets and shopping centers. For newly started privately-owned public markets the tax shall be one-half (1/2) of one percent (1%) of the capital investment. SECTION 85. Occupancy Tax on Hotels; Lodging Houses . There is hereby imposed on all owners, or operators of hotels, motels, pension houses, and lodging houses, a tax on the gross receipts during the preceding calendar year derived from room occupancy: three percent (3%). SECTION 86. Tax on Private Cemeteries/Memorial Park. There is hereby imposed a tax of three percent (3%) of the gross receipts for the preceding calendar year on owners or operators of privately owned cemeteries and memorial parks. Newly started business under this Section shall pay a tax of one twentieth (1/20) of one percent (1%) of the capital investment. SECTION 87. Retirement of Business . A business subject to tax pursuant to the preceding sections shall, upon termination thereof, submit a sworn statement of its gross sales or receipts for the current year. If the tax paid during the year be less than the tax due on said gross sales or receipts of the current year, the difference shall be paid before the business is considered officially tired. SECTION 88. Payment of Business Taxes . a) The taxes imposed under this chapter shall be payable for every separate or distinct establishment or place where business subject to tax is conducted and one line of business does not become exempt by being conducted with some other business, for which such tax has been paid. The tax on a business must be paid by the person conducting the same. b) In case where a person conducts or operates two or more businesses mentioned in this Chapter and both are subject to the same rate of tax, 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 of the businesses mentioned in this Chapter and each is subject to different rates of tax, the gross sales or receipts of each business shall be separately reported for the purpose of computing the tax due from each business. SECTION 89. Situs of the Tax: Definition of Terms . For purposes of collections of the taxes under this Chapter, the following definition of terms shall be strictly observed: a) Principal Office the head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies, as the case may be. The place specifically mentioned in the Articles of Incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another place of business, it shall be the duty of the owner, operator or manager or the business to give due notice of such transfer or relocation to the local chief executive of the city concerned within fifteen (15) days after such transfer or relocation is effected. b) Branch or sales office a fixed place in a locality which conducts operations of the business as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. c) Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting in 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. d) Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast method or normally arranged to allow highest production. For purposes of this Chapter, inland fishing ground shall be considered as plantation. e) 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 or products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under Chapter XVI. Sales Allocation a) all sales made in a locality where there is a branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and shall be payable to the place where the same is location. b) In cases where there is no such branch, sales office or warehouse in the locality where the sale is made, the sale shall be recorded in the principal office along with the sales made by said principal office and the tax shall accrue to the place where said principal is located. c) In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the City where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city where the factory, project office, plant or plantation is located. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for. d) 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: 1) Sixty percent (60%) to the city where the factory is located; and 2) Forty percent (40%) to the city where the plantation is located. e) In cases where there are two (2) or more factories, project offices, plants or plantations located in different barangays, the seventy percent sales allocation shall be prorated among the barangays where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of service and other independent contractors, the term production shall refer to the cost of projects actually undertaken during the tax period. f) The foregoing sales allocation 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 the case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (a) or (b) above. g) 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 Chapter as clarified in the paragraphs above, shall apply except that the factory or plant and warehouse of the contractor utilized for the production and storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. CHAPTER XVII Permits and Regulatory Fees SECTION 90. Mayor's Permit Fees . a. It shall be unlawful for any person or entity to conduct or engage in any of the business, trades or occupations enumerated herein for which a permit is required for the proper supervision and enforcement of existing laws and ordinance governing the sanitation, security and welfare of the public and the health of the employees engaged in the business specified herein without first having obtained a permit therefor from the City Mayor and the necessary fees paid to the City Treasurer. b. The permit fee is payable for every separate and distinct establishment or place where the business, trade, calling or amusement is to be conducted, and one line of business, trade, calling or amusement does not become exempt by being conducted with some other business, trade, calling or amusement for which a permitee had been paid. c. A written application on the form prescribed for the purpose shall be made by the applicant, owner, manager or agent and peddler of general merchandise, vino, liquors or other articles who ply their wares by means of trucks or any form of conveyance to the buyer and/or retailer, and retailer, and dealers of native vegetables, fruits or foods, personally carried by them or at fixed movable stands and promotional representatives of out-of-town manufacturers, importers, producers, wholesalers, or dealers no matter how paid or compensated. d. Said application shall set forth the name and the location of the business, trade or occupation to be engaged in, complete home address of the applicant, complete address of the business the nature or descriptions of such business, trade or occupation, and such other information as may be required by the City Mayor. e. The application for a permit shall be deemed an application for a license at the same time, where such license is required. f. If an applicant shall make any false statement in regard to his business, trade or occupation, he shall be prosecuted therefor, and, in addition, his license and permit shall be revoked by the City Mayor. g. Failure to obtain a permit to operate any business from the Office of the City Mayor, for whatever cause, shall not condone the liability of any person, partnership, or association to the taxes, licenses, fees, surcharges and penalties to which the business, trade or occupation are assessable for the period within which such business has been in operation. h. Every permit granted shall be renewed within the first twenty (20) days of January following its expiration and every permit shall cease to be in force upon revocation or expiration thereof and it shall be unlawful for any person holding such permit to conduct or continue the business, trade calling or amusement so permitted, and licensed without first renewing said permit within the prescribed period; provided, that proprietors, owners or managers of business establishments who persist in paying their licenses and taxes under protest shall not be allowed to renew their permits for the succeeding year. i. Every permit issued shall be surrendered when applying for renewal thereof or upon expiration or revocation of the same. j. It shall be unlawful for an establishment, person, firm or corporation to retire from business at any time during the year without first paying in full the quarterly taxes due for that particular year on the basis of the gross sales during the preceding year as well as the taxes due on the sale made during the year in which the retirement is contemplated. k. Failure to renew the permit on time shall subject the taxpayer to a surcharge of 25% and an interest at the rate of two-percent (2%) per month until such amount is fully paid but in no case shall exceed thirty-six (36) months. l. It shall be unlawful for an establishment, person, firm or corporation to use or employ a dummy to perpetuate the same class of business in the same place of establishment for the purpose of avoiding a tax on higher bracket. m. The City Mayor, may upon proof satisfactory to him that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon payment of the same fee for the period be inscribed in bold letters across the face of said duplicate permit. n. For every permit issued by the City Mayor to the users or owners or operators or promoters of the herein enumerated facilities and/or activities the following fees shall be paid: Mayor's Permit Fee (Seasonal/Daily) 1. Promoters of Basketball Exhibitions 100.00 2. Benefit Dance 100.00 3. Parade, Procession 200.00 4. Concert 200.00 5. Rally 150.00 6. Benefit Show 100.00 7. Sponsored Disco/Ballroom Dancing 100.00 8. Recoridas 150.00 9. Promotions of Buy products 150.00 10. Raffle Draws 150.00 11. Variety Shows 100.00 12. Docking (Pantalan) Facility Fee per day 50.00 o. There shall be paid to the City Treasurer for every permit issued by the Mayor for the business, trade or occupation herein below enumerated, as provided in this code, with the following schedule: 1. Candle or Soap Factory (with machinery) P200.00 2. Candle or Soap Factory (without machinery) 100.00 3. Manufacturer of coffee or chocolates, caramel, candies sweet and other similar products 200.00 4. Ice cream or ice drop factory 200.00 5. Drying, curing or salting fish 300.00 6. Tanneries 300.00 7. Ice Factory 360.00 8. Manufacturer of pharmaceutical products 400.00 9. Manufacturer of batteries for motor vehicles, charging and re-charging batteries, repairs 150.00 10. Carpentry of furniture shops 300.00 11. Manufacturer of and repair of shoes 300.00 12. Establishment for the construction and repair of bodies of motor vehicles, bicycles, motorcabs, etc. (with sufficient area for repair and parking) 300.00 13. Blacksmith shops 100.00 14. Machine shop establishments for manufacturing or repairing parts of mechanical apparatuses or engines or manufacturing 400.00 15. Repair shops for pianos, radios, phonographs and other similar apparatus 120.00 16. Foundries of iron or bronze or aluminum 300.00 17. Welding shop 300.00 18. Tinsmiths 200.00 19. Locksmiths 200.00 20. Photostudios or establishments a. With one (1) gallery 200.00 b. Each gallery in addition 75.00 21. Restaurants, panciterias, cafes, refreshments parlors, cafeterias, carenderias or any other public eating place a. With seating capacity of 10 200.00 b. With seating, capacity of less than 10 (carenderia only) 150.00 c. Each additional 10 75.00 d. Each additional 5 50.00 e. Caterers 150.00 22. Hotels, lodging house with ten rooms and up 600.00 23. Sari-sari Stores a. Located on corners of two streets 150.00 b. Located between corners street 100.00 c. Located on interior places and barrios 75.00 24. Manufacturer of aerated water or of softdrinks 300.00 25. Barber Shops 150.00 26. Hardware Stores 600.00 27. Billiard and Pool Hall a. With two (2) tables 150.00 b. For each table in addition 100.00 28. Boarding houses (not to exceed 10) otherwise a hotel or lodging permit will be needed 150.00 29. Bowling Alleys a. With not less than 4 alleys 300.00 b. For each pair of additional alleys 100.00 30. Night clubs and Night Spots 600.00 31. Cold Storage 600.00 32. Storage of gasoline and other petroleum products and gasoline stations a. 10 to 200 gallons 150.00 b. Over 200 but not exceeding 1,000 gallons 200.00 c. Over 1,000 but not exceeding 2,000 gallons 250.00 d. Over 2,000 but not exceeding 4,000 gallons 400.00 e. Over 4,000 but not exceeding 6,000 gallons 600.00 f. Over 6,000 gallons 750.00 33. Theaters or cinematographs 600.00 34. Distillery or rectifier 600.00 35. Grocery Stores (including ricemill) or corn dealers only a. Located within 100 meters radius of the Public Market 600.00 b. Located in other places of the city 300.00 36. Dealers in automobile of all kinds a. For new motor vehicles 600.00 b. For second hand vehicles 300.00 37. Pawnbrokers 240.00 38. Foreign Exchange Dealers & Money Changers 300.00 39. Manufacture or sale of rattan chairs, etc. 300.00 40. Manufacture or dealers of mirrors and art glasswares 600.00 41. Printing Shops 300.00 42. Laundry Establishment, tailor shops, dress shop 120.00 43. Warehouses a. With an area of 500 square meters or more 600.00 b. With an area of less than 500 square meters 300.00 44. Bakeries 300.00 45. Undertakers a. With embalming establishments and depositing corpses 600.00 b. Rendering funeral services only 300.00 46. Lumberyards and dealers 600.00 47. Beauty parlors and Shops 300.00 48. Manufacture of miki, bihon, misua, and other kinds of similar products 600.00 49. General Merchandise Store a. Located within 100 meters radius from Public Market 600.00 b. Located in other places of the city 300.00 50. Peddlers of general merchandise, medicines, grocery products, etc. 240.00 51. Trucks, other conveyances used in peddling 200.00 52. Arrastre services and stevedoring 360.00 53. Contractors except arrastre 300.00 54. Commercial brokers and/or agent 300.00 55. Business agent 200.00 56. Truck used in business but not for hire nor peddling 200.00 57. Pedicabs operators (per unit) 100.00 58. AC, PUJ, TPU operators (per unit) 150.00 59. Drivers (motorcabs, AC owners, TUP, etc.) 75.00 60. Dried and salted fish dealer a. Retailer 150.00 b. Wholesaler 300.00 61. Fruits and vegetable dealers a. Retailer 150.00 b. Wholesaler 300.00 62. Wholesaler Fish Dealer 300.00 63. Sawmills, manufacture of plywood and other similar products 600.00 64. Hollow block makers, other cement products 300.00 65. Ferias a. With 100 meters from markets, plazas, not to exceed 5 days (per feria daily) 300.00 b. Elsewhere (per feria daily, payable in full feria not to exceed 100 meters) 150.00 66. Business within carnival grounds (daily payable in advance) 100.00 67. Cockpit 600.00 68. Rice and corn mill a. Less than 50 cavans output daily 300.00 b. More than 50 cavans output daily 500.00 69. Firewood dealer a. Wholesaler 90.00 b. Retailer 60.00 c. Peddling 30.00 70. Caretelas (for hire or not, per unit) 30.00 71. Rattan and tanbark and other minor forest products 300.00 72. Jukeboxes 120.00 73. Trucking services (per unit) 300.00 74. Peddlers with panel (per unit) 150.00 75. Peddlers without panel (per unit) 100.00 76. Sand and gravel dealers 300.00 77. Ready made goods (second hand only) 600.00 78. a. Meat dealer 200.00 b. Wholesale of cigarettes 300.00 c. Retailer of cigarettes 150.00 d. Wholesale of liquor or wine 300.00 e. Retailer of liquor or wine 150.00 f. Scrap metal dealer 300.00 g. Second hand junk shop 180.00 h. Dancing schools 150.00 i. Real estate brokers 200.00 j. Cocktail lounge or bars 300.00 k. Money shops 300.00 l. Lending investors 300.00 m. Finance & Investment Companies 600.00 n. Insurance companies 300.00 o. Commercial banks 600.00 p. Savings banks 600.00 q. Private detective agency 300.00 r. Security agency 300.00 s. Brewers 300.00 t. Waiters and waitresses 60.00 u. Fresh fish retailer 150.00 v. Fish coral operators 150.00 w. Fish pond operators 150.00 x. Copra dealer 300.00 y. Abaca dealer 100.00 z. Tuba retailers 100.00 aa. Drugstore 300.00 bb. Massage clinics, sauna baths 300.00 cc. Motorcab operators 100.00 dd. Wholesale tobacco 200.00 ee. Retailer of leaf tobacco 100.00 ff. Ice cream vendors 75.00 gg. Cattle Dealers 200.00 hh. Rice and Corn Dealers 150.00 ii. Fresh and Artificial Flower Dealers 200.00 jj. Fish Brokers (Postor) 150.00 kk. Shipyards/Builders 300.00 ll. Market Accredited Butchers 150.00 mm. Livery Stables 150.00 nn. Heavy Equipment Dealers 300.00 oo. Quarry Resources Producers/Dealers 500.00 pp. Job Placement Agency 300.00 qq. Government Contract Bidders 300.00 rr. Pedicab Drivers 30.00 ss. Itinerant Moneylenders 150.00 tt. Hired Domestic Helpers 75.00 uu. Lechon/Roasted Baboy Vender 100.00 vv. Chicken/Roasted Barbecue Vendor 75.00 ww. Pork & Chicken Barbecue Vendor 50.00 xx. Mineral Water Dealer 150.00 yy. Pedicab Dispatcher 50.00 zz. Ship chandlers 150.00 aaa. Bus Terminal Peddlers 150.00 p. Permits issued after June 30 of such year shall be charged 50% of the prescribed annual rates; q. In case of change of ownership or location of business, it shall be the duty of the owner, agent or manager of such business to secure a new permit and pay the corresponding permit fee as in the case of a new business. Permits shall be granted for a period of not more than one year and shall expire on the 31st of December next following the date of issuance therefore. r. Every permit shall be renewed and paid within the first twenty days of January following its expiration, although renewals may be commenced during the month of December, for which the permit is issued. s. All persons or firms newly licensed to operate businesses, trades or occupations subject to permits as provided, hereof shall file an application for such permit as provided in this section of this ordinance not later than January 20 of such calendar year. t. Any violation of this code shall be punished by a fine of not less than One Thousand (P1,000.00) Pesos but not more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than fifteen (15) days but not more than one (1) month at the discretion of the Court. If the violation is committed by a firm or corporation, the manager or managing director or person charged with the management of the business of such firm or corporation shall be criminally responsible therefore; Provided, Further, That failure to renew a permit within the period prescribed in Section 91 hereof shall be subject to a penalty of One Hundred (P100.00) Pesos which shall be payable in the same manner and at the same time as the regular permit. SECTION 91. Sanitary Inspection Fees and Health Certificates . a) Every owner/operator of business, industrial, commercial, or agricultural establishments, accessoria, building or house for rent shall secure sanitary certificate or permit to the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public upon payment to the City Treasurer of an annual fee in accordance with the following schedule: 1. P80.00 per permit for those whose annual gross sales is less than P20,000.00; 2. P120.00 per permit for those whose annual gross sales is from P20,000.00 but less than P50,0000.00; 3. P160.00 per permit for those whose annual gross sales is from P50,000.00 but less than P75,000.00; 4. P180.00 per permit for those whose annual gross sales is from P75,000.00 but less than P100,000.00; 5. P200.00 per permit for those whose annual gross sales is from P100,000.00 but less than P200,000.00; 6. P300.00 per permit for those whose annual gross sales is from P200,000.00 but less than P500,000.00; 7. P340.00 per permit for those whose annual gross sales is from P500,000.00 but less than P750,000.00; 8. P380.00 per permit for those whose annual gross sales is from P750,000.00 but less than P1,000,000.00; 9. P500.00 per permit for those whose annual gross sales exceed P1,000,000.00. b) All persons employed in business establishments engaged in food, entertainment and personal services are required to undergo regular medical examination given by government hospitals or accredited private hospitals or by the Laboratory and Social Hygiene Service, Office of the Municipal Health Officer subject to the following fee: 1. Dancing school or roving dancing school instructor or instructress P200.00 2. Hostess, hospitality girl and bar girl in night clubs P200.00 Weekly Certification P50.00 3. Waitress or waiters in restaurants, eateries, and night clubs or day clubs P50.00 4. Massage clinic and sauna bath attendants P200.00 5. Burial Fee P10.00 Any violation shall be punishable by imposing a five thousand pesos (P5,000.00) fine or imprisonment of six months or both at the discretion of the court. SECTION 92. Assessor's Service Fees . The following schedule of fees shall be imposed and paid to the City Treasurer, for services rendered by the City Assessor's Office, viz. : A. For Real Property Documents 1. Research of any records on file per parcel/TD/lot requested P5.00 2. For certified true copies of records 20.00 3. Certification of records for consideration relative to non-existence, or existence of a document except beneficiaries for burial assistance granted by law 20.00 B. Other Transactions 1. For annotation of attachment, levy, writ of execution, adverse claim, notice of lis-pendens , or any other similar transactions P20.00 2. For annotation of real mortgages, property bond, or any other similar transactions: a. For considerations not exceeding P1,000.00 20.00 b. In excess of P1,000.00 or fraction thereof, add 0.50 3. Cancellation of real estate mortgage, property bond, or any other similar transaction(s) 20.00 SECTION 93. Civil Registration Fees . The following schedule of fees shall be imposed and paid to the City Treasurer, for services rendered by the City Civil Registrar, viz. : Marriages: Application fee P100.00 License fee 150.00 Solemnization fee 200.00 Issuances: Certified True Copies 20.00 Certification 20.00 Authentication (per page) 10.00 Certified copies of any judgment or any entry in connection with a judicial proceeding 20.00 Registrations: Adoption 150.00 Change of Name 150.00 Civil Interdiction 150.00 Correction of entry 150.00 Declaration of Void Marriage (Annulment) 400.00 Divorce 200.00 Guardianship (Appointment and Termination) 150.00 Judicial Termination of Filiation 150.00 Legitimation 200.00 Loss of Citizenship 250.00 Legal Separation 400.00 Naturalization 400.00 Repatriation 400.00 Other Special Proceedings 100.00 Late Registrations: Marriage/Births/Deaths 200.00 Authentication Fee 10.00 Documentation/Processing Fee: Marriages/Births/Death 200.00 The civil registrar may issue certified copies of documents free of charge for official use at the request of a competent court or other government agency. The issuance of certified copies of birth certificates of children reaching school age when such certificates are required for admission to the primary grades of the public schools shall be considered official and given free of charge. SECTION 94. Zoning and/or Locational Clearance and HLURB Fees . (a) Applicants for locational clearance of conforming project or activity shall submit their application to the Office of the City Planning and Development. After due verification and inspection conducted by the same, a certificate therefore shall be issued stating among others that the subject property, business, buildings, renovation, expansion are in conformity with the existing zoning classification of the Municipality. Applicants for locational clearance for non-conforming project or activity, requests for reclassification and other complaints shall submit their application to the City Planning and Development Officer. The City Planning and Development Officer shall forward applications to the City Administrator, which in turn, shall be submitted to the City Council for deliberation. All approved applications shall be secured from the City Planning and Development Office which shall issue the order of payment. (b) The following schedule of fees shall be imposed and paid to the City Treasurer, for services rendered by the City Housing and Regulatory Board, viz. : I. Subdivision and Condominium Projects/Activities: A. Approval of Subdivision Plan (including townhouses) 1. Preliminary Approval and Locational Clearance (PALC) P250/ha. for the first 5 hectares a. For every addition hectare or a fraction thereof P100/ha 2. Final Approval and Development Permit P1,200/ha regardless of density a. Additional Fee on floor area of houses/buildings sold with the lot P2.00/sq.m. 3. Inspection Fee P500/ha regardless of density 4. Alteration of Plans (affected areas only) same as Final Approval & Development Permit. 5. Certificate of Completion P500/ha regardless of density B. Approval of Condominium Project (under PD 957) 1. Preliminary Approval and Locational Clearance (PALC) a. Land Area P500/ha b. Building P200/floor 2. Final Approval and Development Permit a. per sq. m. of the total land area P2.00 b. additional cost on the area of the building P2.00 3. Inspection Fee P10.00/sq. m. of gross floor area 4. Alteration of Plans (affected areas only) same as B. No. 2 5. Conversion (affected areas only) same as B. No. 2 6. Certificate of Completion P10.00/sq. m. of gross floor area II. Projects Under BP 220 A. Subdivision 1. Preliminary Approval and Locational Clearance a. Socialize housing P70.00 for the first ten (10) hectares b. Economic housing P100/ha for the five (5) hectares For every additional hectare or a fraction thereof: a. Socialize housing P20.00 b. Economic housing P50.00 2. Final Approval and Dev. Permit P200/ha 3. Inspection Fee a. Socialize housing P110.00/ha b. Economic housing P200.00/ha 4. Alteration of plan (affected area only) P200/ha 5. Building Permit (per sq.m. of floor area of housing unit) P2.00 6. Certificate of Completion (per ha or a Fraction of Land area) P150.00 7. Certifcate of Occupancy (per sq.m. of the floor area of the housing unit) P2.00 B. Condominium 1. Preliminary Approval and Locational Clearance P200.00 2. Final Approval and Dev. Permit a. per sq.m. of total land area P2.00 b. additional cost per sq.m. of saleable area P2.00 3. Inspection Fee (per sq.m. of total saleable area P2.00 4. Alteration of Plan (affected area only) same as Final Approval & Dev. Permit 5. Building Permit P2.00 6. Certificate of Completion P5.00/sq.m. of saleable area 7. Certificate of Occupancy P2.00/sq.m. of saleable area III. Approval of Industrial Subdivision A. Preliminary Approval and Locational Clearance 1. First five (5) hectares P300.00/ha 2. Every additional hectare or a fraction thereof P100.00/ha B. Final Approval and Dev. Permit P1,000.00/ha regardless of location C. Inspection Fee P1,000.00/ha regardless of location D. Alteration of Plan (affected area only) same as B E. Certificate of Completion P100.00/ha regardless of location IV. Approval of Commercial Subdivisions A. Preliminary Approval and Locational Clearance 1. First two (2) hectares P300.00/ha 2. Every additional hectare P100.00/ha B. Final Approval and Dev. Permit P5,000.00/ha regardless of location C. Inspection Fee P500.00/ha regardless of location D. Alteration of Plan (affected area only) same as B E. Certificate of Completion P500.00/ha regardless of location V. Approval of Farm lot Subdivision A. Preliminary Approval and Locational Clearance 1. First five (5) hectares P200.00/ha 2. Every additional hectare P50.00/ha B. Final Approval and Dev. Permit P500.00/ha regardless of location C. Inspection Fee P300.00/ha D. Alteration of Plan (affected area only) same as B E. Certificate of Completion P500.00/ha regardless of location VI. Approval of Memorial Park/Cemetery Project A. Preliminary Approval and Locational Clearance 1. For Memorial Project P500.00 for the first hectare 2. For Cemeteries P200.00 for the first hectare Every additional hectare or a fraction thereof 1. Memorial Projects P100.00/ha 2. Cemeteries P50.00/ha B. Final Approval and Dev. Permit 1. Memorial Projects P200.00/ha 2. Cemeteries P1.00/ha C. Inspection Fee 1. Memorial Projects P500.00/ha 2. Cemeteries P100.00/ha D. Alteration of Plan (affected area only) same as B E. Certificate of Completion P500.00/ha regardless of location 1. Memorial Projects P200.00/ha 2. Cemeteries P100.00/ha (c) The use of any existing building, structure or land contrary to the zoning plan may be confirmed provided that a certificate of non-conformance is applied for and issued within (90) days from the promulgation of the zoning plan. (d) When the zoning area is not yet established nor built-up or being developed according to the zoning plan, or the built-up area is less than 40%, a temporary permit may be issued for a proposed project for a maximum period of five (5) years and renewable every year thereafter. (e) Fees for zoning and/or locational clearance of land use shall be imposed and collected by the City Treasurer from the owners and/or contractors of land development, construction, renovation and expansion projects, as follows: Printing of GIS Maps Topographic Map P350.00 per sheet Sketch Plan 350.00 per lot Road Map 350.00 per page Vicinity Map 350.00 per sheet Other Maps 350.00 per layer (Note: include 1998 HLURB Revised Fees under letter e.) (f) The fees imposed in this Section shall be paid before the permit to develop land, construct, renovate and expand, in Tacloban City is issued. SECTION 95. Garbage Collection Service Fees . a) All persons and/or entities conducting, maintaining, operating or engaging in any of the business, trades or occupations or all occupants of residential houses enumerated in Group IV of paragraph C of this Section, shall be required to secure from the City Treasurer a Certificate of Payment for Garbage Collection Service. Failure to secure such certificate within the period mentioned in paragraph C above shall be subject to an additional charge of fifty (50) per centum of the original fee which shall be collected in the same manner and at the same time as the original fee; Provided, however, that any occupant of a house, the assessed value of which is P1,000.00 or more who is not otherwise classified under paragraph C shall be required to obtain the certificate above-mentioned within the period provided for. b) All persons required to secure the Certificate of Payment for Garbage Collection Services shall file with the City Treasurer an application in writing on the form prescribed by said officer for the purpose. c) There shall be paid to the City Treasurer for every Certificate of Payment of Garbage Collection Services, as required under the provisions of Section 96, paragraph A hereof, an annual fee in accordance with the following schedule of rates: Business, Trade or Occupation Annual Fee Group I Factories and Manufacturers 1. Candle, Soap or Wax a) With machinery P240.00 b) Without machinery 120.00 2. Paint, pastes, ink dyes and other similar products a) With machinery 400.00 b) Without machinery 240.00 3. Coconut oil a) With 5 expellers or more 600.00 b) With less than 5 expellers 480.00 c) other kinds of oil 120.00 4. Lard or boiling fat, butter sauce, sausages, hotdog, baloney, and other kinds of similar products a) With machinery 240.00 b) Without machinery 120.00 5. Coffee, or chocolate, candies cookies, biscuits, sweets and other similar products a) With machinery 400.00 b) Without machinery 240.00 6. Ice cream or Ice drop a) With machinery 400.00 b) Without machinery 240.00 7. Ice plants 600.00 8. Pharmaceutical Products a) With machinery or boiler 400.00 b) Without machinery 160.00 9. Perfumeries or lotions, bayrums, hair pomades, lipsticks, cosmetics, and other similar products a) With machinery 600.00 b) Without machinery 300.00 10. Batteries for motor vehicles, charging and recharging batteries 120.00 11. Neon lights 240.00 12. Shoes a) With machinery 320.00 b) Without machinery 120.00 c) Repair of shoes 60.00 13. Mattresses a) With bed factory connection 400.00 b) Without bed factory connection 160.00 14. Vehicles drawn by animals a) With machinery 240.00 b) Without machinery 250.00 15. Matches 600.00 16. Aerated Water a) With over 4 corking machines 600.00 b) With 3 or 4 corking machines 480.00 c) With 1 or 2 corking machines 320.00 17. Alcohol 480.00 18. Cigar boxes and other similar boxes a) Cigar boxes and other similar boxes 480.00 b) Boxes made of paper, cardboard's, bamboo's or similar materials 240.00 19. Bricks, tiles and other similar products a) With machinery 240.00 b) Without machinery 120.00 20. Rattan chairs, etc. a) With machinery 240.00 b) Without machinery 120.00 21. Mirrors and art glassware's 240.00 22. Playing cards 320.00 23. Bagoong 200.00 24. Miki, bihon, misua and other kinds of similar products 480.00 25. Shirt a) With 20 or more machines with electric machines 320.00 b) With 10 but less than 20 machines without electric machines 240.00 c) With less than 5 machines with electric machines 260.00 d) With less than 2 machines without electric machines 160.00 Group II Shops and Parlors: 1. Furniture a) With machinery 240.00 b) Without machinery 120.00 2. Auto Repair Shop a) With machinery 240.00 3. Blacksmith, welding, tinsmith, vulcanizing and machines shops a) With machinery apparatus and forges 180.00 b) Without machinery but forges 90.00 4. Pianos, auto-pianos, radios, phonographs and other similar apparatus a) With machinery 240.00 b) With machinery 120.00 5. Foundries 480.00 6. Lithographer, engraver, photoengravers, photo studios or establishments 240.00 7. Restaurants, panciterias, cafes and cafeterias, carenderias, or any other public eating places, refreshment parlors a) Restaurants, panciterias, refreshment parlors, cafes or cafeterias with more than 20 seating capacity 600.00 b) Restaurants, panciterias, refreshment parlors, cafes or 20 seating capacity 400.00 c) Carenderias with 10 or more seating capacity 300.00 d) Carenderias with less than 10 seating capacity 200.00 8. Hotels and/or lodging houses a) With 20 or more rooms P600.00 b) With less than 20 rooms 400.00 9. Barber shops a) Those having 10 or more chairs 200.00 b) Those having 5 to 9 chairs 120.00 c) Those having less than 2 chairs 80.00 d) Those having 1 ordinary chair with no barber shops 40.00 10. Billiard and pool halls a) With 2 tables or more 100.00 b) With one (1) table 50.00 11. Boarding houses a) For 50 boarders or more 320.00 b) For 20 but less than 50 boarders 160.00 c) Less than 20 boarders 120.00 12. Bowling Alleys 120.00 13. Night Clubs and dancing schools 480.00 14. Pawn Shops a) Having a capital or more than P20,000.00 300.00 b) Having a capital of P10,000.00 or more but not exceeding P20,000.00 160.00 c) Having a capital of less than P5,000.00 120.00 d) Having a capital of less than P5,000.00 60.00 15. Printing Shops 260.00 16. Beauty Parlor shops a) Having 5 or more operators 160.00 b) Having 3 to 5 operators 120.00 c) Having less than 2 operators 60.00 17. Tailoring shops 150.00 Group III General Merchandise Stores and Other Business Firms 1. Drying or curing fish 160.00 2. Tanneries 600.00 3. Assaying laboratories 240.00 4. Establishments for the construction and repair of bodies of motor vehicles a) With machinery installation 240.00 b) Without machinery installation 120.00 5. Sari-sari stores a) Those located in corners P120.00 b) Those located not in corners 60.000 6. hardware stores and electrical auto spare parts store a) Those located in Gran Capitan, Rizal Avenue, Pres. Wilson, Tarcela, Zamora, Salazar, P. Burgos, P. Gomez, Imelda Avenue and Real Sts. 480.00 b) Those located in other places 240.00 7. Storage of calcium carbide a) 100 cases or more 320.00 b) 50 cases but not exceeding 99 cases 200.00 c) Less than 50 cases 160.00 8. Storage of Celluloid a) 10 kilos or more 320.00 b) Less than 100 tons 160.00 9. Coal Deposit a) Over 100 tons 320.00 b) Less than 100 tons 160.00 10. Cold Storage a) With a total capacity of 50 cu. m. or more 600.00 b) With a total capacity of less than 50 cu. m. but not less than 35 cu. m. 500.00 c) With a total capacity of less than 35 cu. m. but not less than 15 cu. m. 400.00 d) With a total capacity of less than 15 cu. m. but not less than 5 cu. m. 300.00 f) Refrigerating cases with a 4 cu. m. capacity or more 120.00 11. Gasoline Stations 480.00 12. Theaters or cinematographs 200.00 13. Other combustible storage a) Over 5,000 kilos 600.00 b) Tar 3,000 kilos to 5,000 kilos 500.00 c) Tar 1,000 kilos but not exceeding 2,999 kilos 400.00 d) Less than 1,000 kilos 200.00 e) Resin 5,000 kilos 400.00 f) Resin 3,000 kilos to 5,000 kilos 200.00 g) Resin 1,000 to 2,999 kilos 160.00 h) Less than 1,000 kilos 80.00 14. Second hand junk and scrap dealers P400.00 15. Grocery stores a) Those located in Gran Capitan, Rizal Ave., Pres. Wilson, Tarcela, Zamora, Salazar, P. Burgos, P. Gomez, Imelda Ave., and Real Sts. 600.00 b) Those located in other places 300.00 16. Bakeries a) Those having 3 ovens or more 600.00 b) Those having 2 ovens 480.00 c) Those having 1 oven 400.00 17. Lumberyards and sawmills 480.00 18. Undertakers a) With embalming establishments and depositing of corpses 240.00 b) Rendering funeral services only 120.00 19. Warehouses a) With an area of over 500 sq. m. 600.00 b) With an area of from 200 to 500 sq. m. 400.00 c) With an area of less than 200 sq. m. 200.00 20. Bookstores 120.00 21. General merchandise stores 480.00 22. Commercial Banks and Insurance companies 1,200.00 23. Drug Stores 440.00 24. All other business and trades not enumerated herein 100.00 Group IV Residential Houses 1. Occupants of residential houses, the assessed value of which is P1,000.00 but less than P10,000.00 60.00 2. Occupants of residential houses, the assessed value of which is P10,000.00 or more 120.00 Provided, that any person or entity engaged in two or more businesses, trades or occupations located in one and the same place, store or establishment, shall pay one fee only that which is higher or the highest as prescribed herein: Provided, Further, that any person or entity whose businesses, trades or occupations is located at a place not accessible to the collection of refuse, and where neither refuse, incinerator service nor any refuse collection and disposal service of whatever nature is being rendered by the City, shall be exempted from the payment of the annual fee for which a certificate of payment is required as herein provided, in which case a certification to that effect shall be issued by the Office of the City General Services Officer. d) For the purposes of this Section, the following definitions shall apply: Any waste matter or debris except industrial waste like soil and earth scrapings from gasoline service stations, wood shavings from bakeries, deposited in the places designated Officer for such purposes shall be considered garbage or rubbish . "Occupants" is defined as any person or persons who has/have the natural possession of the house and who is responsible for the cleanliness and sanitation of the same. e) Certificate issued in accordance with this section shall expire on the 31st day of December, renewal on or before the twentieth (20th) day of January every year. Certificates not renewed within that period shall be subject to a surcharge of fifty per centum (50%) of the prescribed fee which shall be collected in the same manner and at the same time as the prescribed fee. f) All fees collected in connection with the provisions of this ordinance shall be exclusively expended in the operation of the garbage collection service. g) The Public Services Officer with the approval of the City Mayor is hereby authorized to prescribe rules and regulations regarding garbage collection service. h) No person shall throw, dispose or dump garbage, wastes or other forms of rubbish to the side of the streets, waterways, manholes, catch basins, "esteros," or other public places and except in the manner herein provided for. At the time assigned for the garbage truck to collect the garbage in any particular street or section of the City, any person desiring to dispose of his garbage shall directly give to the garbage collector his garbage container or he shall directly deposit his garbage or other forms of rubbish in the said garbage truck. i) The General Services Officer or any official who may hereinafter, by law, be charged with the collection of garbage, shall zonify the City of Tacloban into several collection zones and shall prescribe and publicize the schedule for collection of garbage in each and every zone and he shall provide a warning device on the garbage trucks to give notice to the residents of each and every zone for them to give out their garbage and dispose the same in accordance herewith. j) The collection of garbage in the residential districts or sections of the City of Tacloban shall be made between the hours of 6:00 o'clock anti-meridian to 6:00 o'clock post-meridian; and the collection of garbage in the commercial districts or section of the City shall be made from 4:00 o'clock to 10:00 o'clock post-meridian. k) Nothing herein contained shall prevent any person from disposing of his garbage and other forms of rubbish within his premises in a manner which is fit, consistent with existing sanitary rules and regulations. Any person found violating the provisions hereof shall upon conviction be punished with an imprisonment of not more than two (2) months or a fine of: a. for the first offense P100.00 b. for the second offense 200.00 c. for the third and/or subsequent offense 500.00 or both fine and imprisonment in the discretion of the Court. In case of insolvency on the part of the accused, he shall suffer an imprisonment for a period equivalent to eight (P8.00) per day. l) Civil remedies for the collection of delinquent fee. The civil remedies for the collection of the fee herein prescribed, surcharges or any other increment thereto resulting from delinquency, shall be (a) by distraint and levy of personal property belonging to the delinquent obligor; and (b) by judicial action; and, either of these two remedies or both simultaneously, may be pursued in the discretion of the authorities having charge of the collection of such tax. SECTION 96. City Hospital Service Fees and Charges . The following schedule of fees and charges shall be imposed by the Tacloban City Hospital and paid to the City Treasurer's Office for services rendered: Dental Fee P50.00 Chest X-ray 100.00 ECG 90.00 Medical Certificate 20.00 Accommodation (Ward) 50.00 Laboratory Procedures: Hematology/Blood Banking: CBC P36.00 WBC 20.00 Differential 20.00 Platelet Count 60.00 Hemoglobin Det. 20.00 Hematocrit Det. 20.00 Clotting Time 20.00 Bleeding Time 20.00 Blood Typing 25.00 Cross Matching 60.00 Blood Chemistry: Creatinine P65.00 BUA 65.00 BUN 65.00 FBS 65.00 Cholesterol 80.00 Triglycerides 120.00 Special Staining: AFB P35.00 Gram 35.00 Widal Test 125.00 Urinalysis 20.00 Fecalysis 10.00 UCG (Service Charge) 15.00 SECTION 97. Secretary's Fees . There shall be imposed and collected a secretary's fees by the City Treasurer, viz .: 1) For each certificate of correctness with seal of Office written on the copy or attached thereto P20.00 2) For certifying the official act of a city judge or other Certificates (judicial) with seal 20.00 3) For certified copies of any paper, records, decreesh, judgment or entry of which any person is entitled to demand and receive a copy in connection with judicial proceeding (per 100 words) 20.00 4) Xerox or any other copy produced by copying machine, per page 1.50 5) Colored Map (letter size) 20.00 6) Certified Photocopy, per page 20.00 7) For every issuance of a certificate in any of the foregoing: For every certificate issued for the transport of meat, such as beef, pork, poultry and likewise dogs to the different provinces, cities of the Philippines 20.00 a) For every certificate issued for the transport of Food stuffs, such as popsicles or icedrops, bakeries and marine products 20.00 b) Tax Clearance Fee 20.00 8) For issuance of certificate of Registration: Cart and sledge registration fee: 54.00 Registration fees on large cattle: (1) Certificate of ownership 20.00 (2) Certificate of transfer 20.00 Clerk of Court Certification: 1. For certifying the official act of a city judge or other certificate (judicial) with seal 20.00 2. For certified copies of any paper, record, decree, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings), for each 100 words. 20.00 Impounding fees for Animals including cost of feeds: 1. Large cattle 100.00 2. All other animals 50.00 Dog License Fee 15.00 Bicycle Permit fee 30.00 9) PLEB Clearance 20.00 SECTION 98. Police Clearance Fees . Fees for police clearance shall be imposed and collected by the City Treasurer based on hereunder schedule: 1) For passport or visa application P200.00 2) For employment, scholarships, study grants and other purposes not herewith specified 20.00 3) For firearms permit application 75.00 4) For change of name 150.00 5) For application of Filipino Citizenship 300.00 6) For Legal Adoption 50.00 SECTION 99. Cemetery Fees and Charges . There is hereby imposed and collected by the City Treasurer, cemetery fees and charges based on hereunder schedule, viz. : Permit for Cadaver Disposition, etc.: a) entrance from another municipality P10.00 b) entrance from another province 50.00 c) transfer to another municipality 10.00 d) transfer to another province 50.00 e) cremation 300.00 f) exhumation 20.00 g) removal of cadaver 20.00 SECTION 100. Fire Inspection Fee . a. A fire safety inspection certificate shall be issued upon payment by the applicant of a fee equivalent to ten (10%) percent of all fees charged by the City Building Official or other agencies concerned in the granting of pertinent permits and licenses. Any person, natural or juridical who shall keep or store at his or its place of business or any place in Tacloban, or transport or convey over the street of Tacloban any flammable explosive or highly combustible materials, shall first secure a permit from the City Fire Marshall in coordination with the City Engineer/Building Official, and pay the corresponding annual fees therefore as follows: (1) Storage Occupancies Lumberyards P200.00 Combustible solids 200.00 Flammable liquids 200.00 Flammable gases 200.00 Warehouse (highly combustible materials) 150.00 Warehouse (low combustible materials) 100.00 Parking garage 100.00 Cold Storage 150.00 Grains and foods 100.00 Others 50.00 (2) Processing of Building Plans Residential 50.00 Commercial 100.00 Industrial 100.00 Others 50.00 Fees for the storage handling and/or use/installation of liquefied petroleum or other types of compressed gas system in bulk storage: Fees Per Annum (1) For storage of not more than 500 gals. of water capacity P100.00 (2) For storage of over 500 gals. but not more than 2000 gals. of water capacity 200.00 (3) For storage of 2,000 gals. but not more than 5,000 gals. of water capacity 400.00 (4) For storage of 5,000 gals. but not more than 50,000 gals. of water capacity 1,000.00 (5) For storage of 50,000 gals. but not more than 200,000 gals. of water capacity 1,500.00 (6) For storage of 200,000 gals. but not more than 500,000 gals. of water capacity P2,000.00 (7) For every additional 1,000 gals. or fraction thereof in excess of 500,000 gals. of water capacity 20.00 Fees for liquefied gas installation not in bulk: (1) 50 to 20 gals. of water capacity P20.00 (2) Over 20 to 50 gals. of water capacity 30.00 (3) Over 50 to 100 gals. of water capacity 40.00 (4) Over 100 to 200 gals. of water capacity 50.00 (5) Over 200 to 300 gals. of water capacity 60.00 (6) Over 300 to 500 gals. of water capacity 80.00 (7) For every additional 100 gals. of water capacity in excess of 500 gals. 60.00 (8) Transportation and/or conveyance of explosives, flammable or combustible materials by means of motor vehicle or other means of transportation per month 80.00 b. The fees imposed in the Article shall be paid to the City Treasurer within thirty (30) days after the inspection has been conducted for the purpose of securing a permit. c. The City Fire Marshall of the Bureau of Fire Protection, Tacloban Fire Station assigned in Tacloban in coordination with the City Engineer/Building Official shall have the supervision over the location and manner of storing and transforming flammable, explosive and combustible materials, and installing gas system or cooking appliances in Tacloban City, subject to the rules and regulations on fire prevention and protection. If in their judgment, the location manner of storing such materials, and the installation of the gas system or cooking appliances are improper and would serve as fire hazard so that appropriate measures should be undertaken with respect to their storage and care within 24 hours upon receipt of the order. No permit shall be issued for the conveyance of gun powder, dynamite explosive, blasting supplies or ingredients thereof unless a permit has been secured from the appropriate government agency. Any building or structure which is declared by the City Building Official/City Fire Marshall of Tacloban as a fire hazard to adjoining establishments shall be removed or renovated in accordance with the appropriate rules and regulations within 30 days upon receipt of the order of the City Building Official or City Fire Marshall, for building whose assessed value does not exceed Five hundred thousand (P500,000.00) pesos. For buildings whose assessed value exceed the above the order shall be carried out within 60 days. Unless otherwise provided by this Article and other existing ordinances, the inspection shall be conducted annually before the granting of the permit therefore. d. Failure to pay the fees within the time fixed herein shall subject the taxpayer to a surcharge and interest provided under Section 19 of this Code. SECTION 101. City Veterinary Services . There is hereby imposed a fee on veterinary services rendered by the City Veterinary Office, on the following services: 1. Caesarian section delivery of the fetus through an abdominal and uterine incision. 2. Castration surgical excision of one or both testes. 3. Deticking chemical removal of external parasites especially ticks. 4. Earcropping the cosmetic surgery performed by cutting the ears of a canine to conform with the breed's standard. 5. Deworming the process of removing internal parasites by the use of dewormers or purgatives. 6. Euthanasia intentional process if inducing an easy and painless death to an animal suffering from an incurable or painful diseases. 7. Grooming other term for maintaining the animal's hair coat especially dogs thru proper trimming, brushing and making it neat and clean. 8. Health a document certifying the total health status of an animal. 9. Home Service an extension service given to animals that cannot be brought to the clinic for some emergency reasons or depending on the owner's request. 10. Medicated Bath the method of applying treatment externally with the use of chemicals by washing, dipping or immersing the body of the animal. 11. Parturition the act of delivery or giving birth among female animals. 12. Surgery branch of medical science dealing with trauma and diseases requiring operative procedure, including manipulation. 13. Taildocking a cosmetic surgery performed by amputating the tail of the animal especially dogs to conform with the breed standard and used to correct congenital or acquired lesions. 14. Vaginal Lavage a method of washing or flushing the vaginal tact with the use of chemical agents after delivery or infection to prevent further complications. 15. Vaccination inoculation of an animal with a vaccine or bacterine to prevent or protect the animal against a given disease. a. The following schedule of fees shall be paid to the City Treasurer for veterinary services, viz. : 1. Caesarian Section P150.00/hd 2. Castration Large 50.00/hd Small 25.00/hd 3. Deticking Large 50.00/hd Small 25.00/hd 4. Deworming Large 50.00/hd Small 25.00/hd 5. Ear Cropping 50.00/hd 6. Euthanasia 25.00/hd 7. Grooming (dogs) 100.00/hd 8. Health Certificate 50.00/owner 9. Extension Service Large 50.00/hd Small 25.00/hd 10. Medicated Bath 75.00/hd 11. Parturition 50.00/hd Surgery: Minor Large 50.00/hd Small 25.00/hd Major Large 200.00/hd Small 150.00/hd 12. Tail Docking 50.00/hd 13. Vaginal Lavage 50.00/hd 14. Vaccination 15.00/hd 15. Laboratory Examinations Blood 25.00/hd Fecal 25.00/hd Semen 25.00/hd Skin 25.00/hd 16. Confinement fee 25.00/day b. The cost of medicines shall be shouldered by the clients based in the dosage or amount of medicines used during the treatment. The cost of medicine shall be based on its current price. SECTION 102. Fishing and/Fisheries Fees . The provisions of this section shall be enforced in conjunction with the laws, decrees, order, rules and regulations on fishing and/or fisheries already promulgated regarding the matter. a) As used in this Section, the following terms are defined as follows: 1) Closed season refers to the period during which fishing is prohibited in a specified area or areas in Philippine waters, or to the period during which the catching or gathering of specified species of fishery/aquatic products or the use of specified fishing gears to catch or gather fish or fishery/aquatic product is prohibited. 2) Commercial fishing fishing for commercial purposes in waters more than seven fathoms deep with the use of fishing boats more than three gross tons. 3) Electro-fishing means the use of electricity generated by dry-cell batteries, electric generators or other sources of electric power to kill, stupefy, disable or render unconscious fish or fishery/aquatic products in both fresh and salt water areas. 4) Family-size fishpond an area of fishpond that permits the efficient use of labor and capital resources of a family to produce an income sufficient to meet a family's need for food, clothing, shelter, health and education with reasonable resources to absorb yearly fluctuation in income. 5) Fish and Fishery/Aquatic products fish includes all fishes and other aquatic animals such as crustaceans (crab, prawn, shrimps and lobsters), mollusks (clams, mussels, scallops, oysters, snails and other shellfish). Fishery/aquatic products include all other products of aquatic living resources in any form. 6) Fishing Boat includes all boats such as bancas, sailboats, motor boat or any other type of watercraft, whether licensed or not, used for fishing purposes: provided, that any such boat used for the purposes of transporting the fish in the course of fishing operations shall be considered as a fishing Boat. 7) Fish Corral or "baklad" means a stationary fishing net or trap devised to intercept and capture fish, consisting of rows of stakes of bamboo, pala brava or other materials fenced with split bamboo matting of wire nettings with one more closures usually with easy entrance but difficult exit, and with or without leaders to direct the fish to the catching chambers or purse. 8) Fish pen means fish enclosures made of closely woven bamboo screen, nylon screen or nets, or other materials attached to poles staked to the water bottom for the purposes of growing and/or culture of fish to various sizes in both fresh and salt water areas. 9) Fishery privileges is the business of catching, taking, handling marketing and preserving fish or other fishery/aquatic products, from fishing grounds, and the right to fish or take such products therefrom. 10) Fishery industry includes fish producers, fish processors, fish traders, both wholesalers and retailers, and other of refrigerating and cold storage plants serving the country. 11) Fishing with the use of explosives means the use of dynamite, or other explosives, or chemical compound that contains combustible elements or ingredients that, upon ignition by friction, concussion, fercussion or detonation of all or parts of the compound kill, stupefy, disable or render unconscious any fish or fishery/aquatic products. It shall also refer to the use of any other substance and/or device that causes explosion capable of producing the said harmful effect of fish or fishery/aquatic products. 12) Fully developed fishpond a clear levelled area enclosed with dikes at least one foot higher than the highest flood water level in the locality and strong enough to resist water pressure at the highest flood tide, and consisting at least of a nursery pond, rearing pond, a transition pond, or combination of any or all of said classes of ponds, and a water control system. 13) Municipal and/or small scale fishing fishing utilizing fishing boats of three gross tins or less, or using gear not requiring the use of boats. 14) Persons naturally include juridical entities such as association, partnership, cooperatives and corporations. 15) Super light a type of lighting which uses halogen or metal halide with 2000 watts, reduces the catch of subsistence fishermen and thereby favor those who can afford to buy the device for fishing purposes. 16) Fresh fish shall be the general term for edible and freshly caught or properly refrigerated fish, oysters, mollusks, shells, clams, lobsters, shrimps, crabs, sea weeds, sea foods and/or any other marine and fresh water products. 17) Processed fish shall be understood to include all preserved fish whether dried, salted or cured except those in sealed tins and/or sealed bottles. 18) Fish Inspectors are City Government employees under the City Agriculturist Office who are technically trained and entrusted with the duties and obligations of inspecting and examining fresh and processed fish to determine the fitness and wholesomeness of such fish for human food. b) It shall be unlawful for any person, cooperative, partnership, association or corporation to take or catch fish by means of nets, traps or other fishing gears in the city waters of Tacloban City or by means of fishing boats or vessels three (3) gross tons or less, unless provided with the necessary license permit issued for the purpose by the City mayor. It shall be likewise illegal for any person, cooperative, partnership, association or corporation to operate fish coral or oyster culture beds or take or catch "bangus" fry or fry of other species for propagation within the jurisdiction of this city without first securing a city grant therefor conferred as provided by law and this Code. c) The following are, under this Code, eligible for fishing and/or fishery privileges: 1) Citizen of the Philippines. 2) Cooperatives, partnerships, associations or corporations duly registered or incorporated under the laws of the Philippines and authorized to transact business in the Philippines, and at least sixty per centum (60%) of whose capital stock belong wholly to citizens of the Philippines. d) It shall be unlawful for persons, cooperatives, partnerships, associations or corporations not qualified by the law and this Code for the effect, to engage, personally or through other person, in fishing or catching or collecting aquatic products in the city waters within the jurisdiction of the City of Tacloban. e) The city waters within the jurisdiction of the City of Tacloban shall be divided and classified for purposes of reference only in granting individual licenses for the erection of fish corrals and catching or taking of bangus fry or "kawag-kawag." (See Map of the City waters of Tacloban). 1) For the construction of fish corrals in the sea: Zone I From Babatngon-Tacloban boundary point to Anibong Point along San Juanico Zone II From Panibugan Point to Cataisan point and portion of Cancabato Bay Zone III From Cataisan Point to Tacloban-Palo boundary point along San Pedro Bay 2) For construction of Fish Corral and Fish pen in Inland Freshwaters (barangay waters). 3) For the operation of mussel, oyster/kapis culture beds, cultured pearls and seaweed farms. Zone I From Babatngon-Tacloban boundary point along San Juanico. Zone III From Cataisan Point to Tacloban-Palo boundary Point along San Pedro Bay. 4) For the catching or taking of bangus or "kaway-kaway" or prawn fry. Zone II-A From pt. 1 to pt. 2 to pt. 10 to pt. 11 Zone II-B From pt. 2 to pt. 3 to pt. 9 to pt. 10 Zone II-C From pt. 3 to pt. 4 to pt. 8 to pt. 9 Zone II-D From pt. 4 to pt. 5 to pt. 7 to pt. 8 Zone II-E From pt. 5 to pt. 6 to pt. 7 f) The city hereby sets aside more than 1.5 area earmarked for the gathering of fry in Zone 2 of this Section. g) Operating fish corrals, oyster culture beds, or the catching of "bangus" fry or fry of other species for propagation shall be considered as exclusive fishery privileges which shall always be granted to the highest bidder in public bidding held according to the provisions of this Code. The Sangguniang Panglunsod may grant to the highest qualified bidder the exclusive privilege of constructing and operating fish corrals, oyster culture beds or gathering "bangus" fry or fry of other species in city waters for a period of not exceeding five (5) years provided, that these grants of exclusive fishery privileges shall be under such conditions as provided in this Section. h) The following schedule of fees shall be imposed and collected by the City Treasurer in the lease fishing zone. Annual Fee 1) Fish Corrals constructed in the sea: License Fee P100.00 Rental 1.50/sq.m. 2) Operation of Kapis, oyster, mussel culture beds, seaweeds farm per hectare or fraction thereof License Fee P100.00 Rental 1.00/sq.m. 3) For the construction of fishpond in the sea or in inland waters per hectare or fraction thereof License Fee P100.00 Rental .50/sq.m. 4) Fish corral in inland fresh water License Fee P150.00 Rental 3.00/sq.m. i) Applications for any of the exclusive fishery privileges mentioned in the preceding section shall be made on official farm duly approved by the Sangguniang Panglunsod. j) All applications shall be forwarded to the City Mayor. Upon receipt of the application, the City mayor shall satisfy himself/herself that the license applied for will not prejudice public interest and that the portion for which application for lease has been presented is not covered by any subsisting lease. k) A committee on auction is hereby created to be composed of the City Treasurer as Chairman and two members of the Sangguniang Panglunsod as members. On the composition of the Committee on Auction, the Office of the City Treasurer should be represented by the Treasurer. Membership in said committee is entirely within the discretion of the Sangguniang Panglunsod. l) The committee on Auction shall advertise for sealed bids for exclusive fishery privileges in areas or zones of the city waters available for erecting fish corrals, or constructing or operating oyster culture beds, or taking or catching "bangus" fry or fry of other species for propagation by posting said notice in a newspaper published in the locality, if any, for a period of not less than fifteen (15) days. m) The Sangguniang Panglunsod shall, in a resolution, provide for a notice calling for sealed bids for the exclusive fishery privileges granted under Section 147 of RA 7160 specifying the time and place of the auction, the amount to be deposited before an individual or an entity is entitled to participate, the procedure to be followed by the Committee on Auction before any exclusive privilege is granted and the bond as guarantee of good faith and for satisfactory compliance with the terms of the lease or grant. The bond shall be in cash, in real estate situated within the Philippines, or by surety company authorized for that purpose in an amount not less than two years rental. n) No lease or concession granted by the Sangguniang Panglunsod under authority of this Code concerning fishing or fisheries in streams, lakes, rivers inland and/or city waters shall be valid and enforceable unless approved by the City Mayor. o) The privilege of taking or catching fish in the city waters of this city with nets, traps or other fishing gears with or without using therefore fishing boats or vessels three tons gross or less shall be granted under ordinary license permit issued by the City Treasurer to any person, cooperative, partnership, association or corporation qualified under paragraph (d) of this Section upon payment of the corresponding license permit fee required therefor in the following: GENERAL SCHEDULE OF LICENSE FEE Item No. Kind of Fishing Gear License Fee per Year 1 Fishermen Using Fishier Nets A Spear gun (pana/sugod) for sports P100.00 B Harpoon (tugaod/sarapang/panabat) 50.00 C Trap (pan-alimango) 50.00 2 Fishermen Using Lines A Simple hand line - with light 50.00 - without light 20.00 B Multiple hand line (undak) 50.00 C Long line (kitang) 100.00 D Jigger (hila-hila/padanas, pan-noos) 100.00 E Troll line (subid-subid) 50.00 3 Fishermen Using Traps/Barrier A Fish pots (bobo) 0-1 m2 Permit Fee: P100.00 5.00/unit 0-2 m2 Permit Fee: P100.00 15.00/unit 3-5 m2 Permit Fee: P100.00 25.00/unit B Crab pots (bentol) Permit Fee: P100.00 5.00/unit Fishermen Using Nets Simple lift net Permit Fee: P200.00 Gill net (panti) - bottom set gill net (palubog) Permit Fee: P200.00 5.00/sq.m. - drift gill net (paanod) Permit Fee: P200.00 1.50/m. Cast net ( laya ) Permit Fee: P200.00 Blanket net ( kabiao ) Permit Fee: P200.00 1.50/m Ring net (kubkuban) Permit Fee: P200.00 50.00/unit Drive-in net (tumbok) Permit Fee: P200.00 1,100.00 Round haul seine (sapiao) Permit Fee: P200.00 1,100.00 Bagnet (basnigan) Permit Fee: P200.00 1,100.00 Note: - mesh of the nets should not be less than 3 centimeter when stretched. 1,100.00 - There shall be an inspection fee of P20.00 to be charged before any license to operate shall be issued. Other Fishing Activities Gathering aquarium fishes 150.00 Gathering of kapis & other kind of shells 150.00 Catching/taking of bangus & prawn fry 150.00 Gathering/taking seaweeds 150.00 Fish inspection and examination fee 1st & 2nd class fish .50/kl other fishes .30/kl Chemical Laboratory testing fee of fishes 100.00/exam Auxiliary fee 15.00/shpmnt Provided, that no other fees shall be collected from fishermen duly licensed by any other municipality unless the license fee is paid by them to the municipality are less than those prescribed above, in which case the difference between the two annual fees may be collected; Provided, further, that fishing boats more than three tons gross and fishermen licensed by the National Government shall be subject to the requirements of this Code, especially the payment of city fee or charge. Provided, that they shall not fish within two hundred (200) meters from any fish course operated under exclusive privileges granted by the city in accordance with this Code. License permits issued under this section shall be valid for one year from date of issuance. p) The fish inspectors shall examine the fishes unloaded at the fishport or any designated landing sites. The inspection and examination shall be conducted to: 1) determine freshness and wholesomeness of the fish; 2) determine the kind of specie and identify whether they are edible of poisonous; 3) determine the manner of catching whether through the use of explosive, poisonous/obnoxious substances, and/or by any other illegal means. In the case, however, of processed fish, the inspection shall be guided by the existing Sanitary and Health rules, and regulations with special attention to the sanitary conditions of the containers and ingredients added to such product and such other regulations that may be required by law. In the case of fresh fish or processed ones which shall be found to be unfit for human food, the same shall be condemned or disposed of, by burying. The decision of the Fish inspector concurred by the City Agriculturist shall be final, copies of such findings and dispositions shall be submitted to the City Mayor. For the purpose of this section, the fish inspectors shall issue a fish inspection certificate to the fish dealers concerned which shall serve as the basis for collection of fees and as authorization to claim from the fish port/fish sheds/fish landing centers the fish therein indicated. There shall be charged of inspection and examination fee of twenty five centavos (P25.00) for every kilo of first and second class fish and fifteen centavos (P0.15) per kilo for all other fish inspected and examined under the provisions of this section, provided, however, that the provisions of this section shall only apply to wholesale fish dealers, and provided finally, that the fee must be paid before any wholesale fish dealer can sell or offer for sale to retailers. No fees however, shall be charged to owners and/or dealers of condemned fish. There shall be charged a chemical laboratory examination/testing fee of sixty pesos (P60.00) per shipment for all fishes being transported/shipped/sold by wholesale fish dealers to fish retailers and, provided, that the fee must be paid before any wholesale fish dealer can sell or offer for sale to the retail fish dealers. q) Any individual or entity who has obtained a fishery grant or license to take or catch fish in the city waters of this city shall submit to the City Treasurer of Tacloban within the first ten (10) days of each month for the whole year thereafter a report in triplicate copies showing the kind, quantity and value, if sold, or fish caught during the month; Provided, that the City Treasurer shall furnish a copy to the Bureau of Agricultural Statistics for statistical purposes. r) License and permits issued or contracts executed under this Section shall contain provisions to the effect that: 1) No fish corral or "baklad" shall be constructed within two hundred (200) meters of another fish corral in marine fisheries or one hundred (100) meters in fresh water area unless they belong to the same licensee/grantee, but in no case shall the distance be less than sixty (60) meters apart. 2) Nothing in the license shall be construed as permitting the lessee or licensee, grantee or permittee to undertake any construction which will obstruct the free navigation in streams or lakes flowing throughout or adjoining the fish corrals or impede the flow and ebb of the tide to and from the area wherein the lessee or licensee, grantee or permittee is granted a fishery privilege. 3) Fish corrals shall be entirely opened during closed season period or periods established by Sangguniang Panglunsod for the free passage of fish to enable a considerable number to reach the spawning grounds. 4) The licensee agrees unconditionally to comply with all the laws, decrees, orders, rules and regulations governing fishing now or which may later be promulgated. 5) The licensee assume responsibility for any and all acts of his agents and employees connected with his fishing operation. 6) Failure to pay any bond when due and prescribed in the permit, license, contract or regulation shall be sufficient/ground for the cancellation of the license, permit or contract. s) For the purpose of this Section, drag fishing/destructive fishing methods refer to the fishing operation where the fishing gear is set to the sea bottom bed and with the aid of the watercraft motorized tow or drag the said fishing gear on the sea bed which seriously result to the disturbance and/or displacement of the flora and fauna and other ecological environment of the sea bottom such as trawlers, "hulbot-hulbot" and other fishing method enters into the grounds of the meaning of this section regardless of tonnage is banned to operate within the territorial waters under the jurisdiction of this city. Prohibition of fishing operation using lights provided electricity, etc. Superlight or electric shiners shall be allowed in the city waters only for experimental and research purposes, provided that no more than four (4) bulbs of 200 watts each per "banca" are used. Coleman/petromax lamps of more than six (6) units per "banca" shall not be allowed in the city waters not unless for research purposes only. t) Provided, however, that the catching of fish and other species by their nature are small but already mature such as alamang or hipon, dilis, gobies, tagunton, snails may be allowed on seasonal basis only and in specific areas. u) The Sangguniang Panlungsod shall set aside an area or areas ideal sites for artificial reefs and sanctuaries as protected reserve exclusively for nurseries and shelters of fish, fish fry, invertebrate and other endangered species. Provided, that these areas will be restricted to navigation, fishing and similar activities that will cause disturbance to the environment within its buffer zone marked by bouys. Provided further, that these areas shall be granted only to organized group or groups for proper management subject to Paragraph (d) of this Section. v) No person shall construct and/or operate a fish pen without first securing a license or permit issued by the City Mayor over the area in which the fish pen will be constructed. The license shall be for a period of five (5) years renewable for another five (5) years. The maximum area that can be licensed for a fish pen shall be ten (10) hectares in the case of an association, partnership, cooperative or corporation. w) Nothing in the foregoing sections shall be construed as permitting the lessee or licensee to undertake any construction which will obstruct the free navigation in any streams or lakes flowing through or adjoining the fish pen or fishpond or impede the flow and ebb of the tide to and from the area. Any construction made in violation hereof shall be removed upon order of the City Mayor. x) It shall be unlawful for any person to fish with nets with mesh smaller than that which may be fixed by the rules and regulations promulgated less than three (3) centimeters mesh when stretched conformably with the provision of this Section. Provided that this provision in the use of fine-meshed nets shall not apply to the gathering of fry, glass eels and elvers and such species which by their very nature are smaller but already mature. y) It shall be unlawful for any person to export bangus fry/grouper, siganid and prawn fry. z) Public lands within the jurisdiction of the city suitable for fishpond purposes shall not be developed without the prior approval of the Sangguniang Panlungsod. aa) It shall be unlawful to place, deposit, or to pass or place where it can pass into Philippine waters, petroleum, acid, coal, or oil, lampblack, anilene, asphalt, bitumen, or residuary products of petroleum or carbonaceous materials or substance molasses, mining and mill tailings or any refuse, liquid or solid, from any refinery, gas house, tannery, distillery, chemical works, sugar central, mill or factory or any factory refuse or any substances or material deleterious to fish or fishery/aquatic life. bb) Additional condition on the contract of lease. The contract of lease to be executed by and between the city and the highest bidder for the grant of the exclusive privilege under this Section shall contain the following additional terms and conditions pursuant to Presidential Decree No. 1585. 1. That when the national interest so requires, the President of the Philippines may review, amend, modify, revise, rescind or revoke any such contract, concession, license, permit, lease or similar privilege or any condition or provision therein. 2. That upon the recommendation of the Sangguniang Panlungsod concerned the President may pending the conduct of appropriate hearing, summarily suspend and order the cessation of all activities and operations under the contract, concession, license, permit, lease or similar privilege for violation of any of the conditions prescribed in duly issued rules and regulations of the Sangguniang Panglunsod. cc) Any vessel licensed or unlicensed entering a fishery reserve or declared closed area for any purpose shall be fined in a sum not exceeding two thousand five hundred pesos (P2,500.00) and/or imprisonment of not less than two (2) months but not exceeding two (2) years. 1. Vessel fishing without license or continuing to fish after expiration of the license. A vessel fishing without a license shall pay a fine of P1,000.00 but not exceeding P2,500.00. A vessel continuing to fish within sixty (60) days from the date of expiration of the license shall pay the ordinary annual license fee in full. A vessel fishing or continuing to fish without procured the renewal of the license therefore shall be fined in the sum not exceeding fifty pesos (P50.00) for every month the license remains unrenewed. 2. Vessel employing unlicensed fishermen. A vessel employing unlicensed fishermen shall each fisherman be fined a sum not less than filly pesos (P50.00) not more than one hundred pesos (P100.00) and for each month such fisherman is employed. 3. Obstruction of fishery officers. The owner, master or operator of any fishing boat, whether licensed or not, who obstruct or hinders, or cause to be obstructed or hindered, any Fishery Officer to perform his duty shall be fined in an amount not exceeding five hundred pesos (P500.00). In addition, the license of the fishing boat may be cancelled. 4. Transfer of Ownership or lease of fishing boat to be reported. Any owner of a fishing boat who fails to notify the City Mayor of the sale or lease, shall be fined in an amount not exceeding two hundred pesos (P200.00). 5. Vessel engaging in fishing without license. The owner/master or operator of a fishing boat engaging in fishing operation without a license shall be fined in an amount not exceeding one thousand pesos (P1,000.00) for each month or fraction thereof of operation. 6. Vessel engaging in fishing using the prescribed type of lighting shall be fined in an amount not exceeding two thousand five hundred pesos (P2,500.00) or an imprisonment of not less than two months but not exceeding two (2) years. 7. Other violation Other violation may be comprised, provided that the fine shall not be less than fifty percent (50%) of the fine originally imposed for the violation. dd) Any individual or entity found violating the provisions of this sub-title shall be punished for each offense by a fine of not less than one thousand pesos (P1,000.00) but not exceeding two thousand five hundred (P2,500.00) or an imprisonment of not less than 10 days but not exceeding six (6) months, or both such fine and imprisonment at the discretion of the court. That the City Mayor when feasible, may deputize fish wardens upon recommendation of the City Agriculturist in order to enforce the provisions of this sub-title. SECTION 103. Tourism Service Fees . The following schedule of registration and license fees shall be collected from any person, partnership, corporation or other entity desiring to keep, manage or operate any building, edifice, premises or an independent part thereof, for the purpose of commercial temporary accommodation or travel agency. Classification Registration Fee License Fee Deluxe Class P10,000.00 P2,300.00 First Class 8,000.00 2,000.00 Standard Class 5,000.00 1,800.00 Economy/Budget Class 3,000.00 1,500.00 a) An annual fee of two hundred pesos (P200.00) shall be collected from applicants who have complied with the requirements for accreditation. This fee covers the cost of certificate issuance. b) A surcharge of fifty percent (50%) of the license fees due shall be imposed upon the applicant who fails to file the application for renewal of the license of the property within the period fixed in this Code. c) All other provisions of Ordinance No. 94-51 not contrary to above-cited sections are hereby adopted. SECTION 104. Building Permit Fees . The following schedule of fees shall be collected by the City Treasurer for the construction/addition/renovation/alteration/improvement of buildings: CATEGORY I, II & III IV V Zoning Residential P30.00 P60.00 P15.00 Commercial 90.00 Line & Grade 60.00 for the first 10m. Plus P3.00 in excess thereof Excavation 3.00/sq.m. 18.00/sq.m. 22.00/sq.m. Building a. New 9.00/sq.m. 18.00/sq.m 22.00/sq.m. b. Renovation 9.00/sq.m. 18.00/sq.m. 22.00/sq.m. c. Towers 3,000.00 for the first 10 m plus P150.00 in excess thereof 3,000.00 3,000.00 d. Pools Residential 8.00/cu.m. 8.00/cu.m. 8.00cu.m. Commercial 22.00/cu.m. 22.00/cu.m. 22.00/cu.m. e. Tombs & others 12.00/sq.m. 12.00/sq.m. 12.00/sq.m. Plumbing 90.00 90.00 90.00 Electrical 90.00 90.00 90.00 Mechanical 90.00 90.00 90.00 Fencing Permit 6.00/sq.m. 6.00/sq.m. 6.00/sq.m. Sidewalks 30.00/sq.m. plus 1.50 in excess 30.00/sq.m. plus 1.50 in excess 30.00/sq.m. Use of sidewalks 300.00/mo. 300.00/mo. 300.00/mo. Use of scaffoldings at public area 180.00/lin.m. 15.00 in excess 180.00/lin.m. 15.00 in excess 180.00/lin.m. Water Connection Special Permit 150.00 150.00 150.00 Occupancy: Residential P50,000-100,000 225.00 225.00 225.00 100,000-150,000 150.00 150.00 150.00 150,000-250,000 400.00 400.00 400.00 250,000-500,000 600.00 600.00 600.00 500,000 & above 1,200.00 1,200.00 1,200.00 Commercial P50,000-100,000 175.00 175.00 175.00 100,000-150,000 300.00 300.00 300.00 150,000-250,000 600.00 600.00 600.00 250,000-500,000 1,200.00 1,200.00 1,200.00 500,000 & above 2,400.00 2,400.00 2,400.00 Ancillary Vaults 6.00/cu.m. 6.00/cu.m. 6.00/cu.m. Pools Commercial 180.00/unit 180.00/unit 180.00/unit Residential 75.00/unit 75.00/unit 75.00/unit Towers Commercial 75.00/unit 75.00/unit 75.00/unit Institutional 30.00 30.00 30.00 Tanks (concrete & steel) Commercial 120.00 120.00 120.00 Residential 240.00 240.00 240.00 Change of Occupancy Residential 300.00 300.00 300.00 Commercial 300.00 300.00 300.00 Sign Permit Signboards 300.00/4 sq.m. plus 60.00 in excess Installation/sq.m. Neon 90.00 90.00 90.00 Illuminated 60.00 60.00 60.00 Others & Painted 30.00 30.00 30.00 SECTION 105. Special Permits for Carnivals and Trade Fairs . 1. FAIR is an exhibition, often competitive, of farm or manufactured products, usually with various amusement facilitates and educational displays; HTcADC 2. CARNIVAL is a traveling commercial entertainment with side shows, rides and games; 3. FLEA MARKET an outdoor or open display of goods for sale; 4. PARLOR GAMES are games like bingo which is played for a prize or in kind; 5. CONFIDENCE GAME is a game wherein a swindle is effected by gaining the confidence of the victim. a) No person, firm or corporation shall establish, maintain and/or operate carnivals, trade fairs, agro-industrial fairs, flea markets and similar activities in the City of Tacloban without first securing the necessary permit from the City Mayor's Office. b) When used in the Section, the following terms will mean. c) Activities shall be established in a place as proposed by the applicant which may either be a public place. The use thereof shall be governed by the provisions of this ordinance in conformity with the provisions of the Local Government Code (LGC) of 1991 and other pertinent laws and regulations. d) It shall be the obligation of the operator of the carnival, trade fair, agro-industrial fair, flea market and other similar activity to comply with the health and sanitation regulation of the City of Tacloban including but not limited to provisions for temporary comfort rooms and garbage waste disposal. e) It shall be the obligations of the operator to provide security in the activity site to maintain peace and order in coordination with the Tacloban Philippine National Police (PNP). f) There shall be paid in the amount indicated hereunder as payment for the issuance of the permit referred to in Section hereof to the Office of the City Treasurer: I. Within 100 meters in Markets, Plazas & other Public Places or within a Radius of 100 Meters therefrom: 1) Carnival P4,500.00 for a duration of 15 days or less and P9,000.00 for a duration of more than 15 days but not exceeding 30 days; 2) Trade Fair P4,500.00 for a duration of 15 days or less and P9,000.00 for a duration of more than 15 days but not exceeding 30 days; 3) Agro-Industrial Fair P4,500.00 for a duration of 15 days or less and P9,000.00 for a duration of more than 15 but not exceeding 30 days; 4) Flea Market P4,500.00 for a duration of 15 days or less and P9,000.00 for a duration or more than 15 days but not exceeding 30 days; 5) A combination of 2 or more aforementioned activities P9,000.00 for a duration of 15 days or less and 18,000.00 for a duration or more than 15 days but not exceeding 30 days. II. Elsewhere: 1) Carnival P1,800.00 for a duration of 15 days or less and P3,600.00 for a duration of more than 15 days but not exceeding 30 days; 2) Trade Fair P1,800.00 for a duration of 15 days or less and P3,600.00 for a duration of more than 15 days but not exceeding 30 days; 3) Agro-Industrial Fair P1,800.00 for a duration of 15 days or less and P3,600.00 for a duration of more than 15 days but not exceeding 30 days; 4) Flea Market P1,800.00 for a duration of 15 days or less and P3,600.00 for a duration of more than 15 days but not exceeding 30 days; 5) A combination of 2 or more aforementioned activities P3,600.00 for a duration of 15 days or less and P7,200 for a duration of more than 15 days but not exceeding 30 days. If an activity exceeds a period of thirty (30) days then the operator or owner shall pay and additional permit fee equivalent to the amount aforementioned. g) Gambling, Intoxicating Liquors, and Confidence Games shall not be allowed inside the Carnival, Trade Fair, Agro-Industrial Fair, Flea Market and other similar activities on grounds or area occupied by its operation. h) Persons not allowed to enter as those: Persons who are drunk or considered heavily influenced by liquor. Minor ranging from age 10 years and below without the company of elders of legal age; Persons with firearms and or possessing deadly weapons unless authorized by law; Vagrants. i) Each contrivances like Merry-go-rounds, Roller-Coasters, Ferries Wheels, Swings, Shooting Galleries, Bingos and other similar contrivances and other parlor games operated for a fee shall be charged P30.00 per day for the first 15 days and P15.00 per day thereafter. j) Should the operator collect an Entrance Fee to said Carnival or Fair, Thirty Percent (30%) amusement tax shall be collected per entrance ticket sold. k) All trade fairs and similar activities as defined in this ordinance which is sponsored by any government agencies shall be exempted from the payment of the fees as prescribed therein, unless the same is conducted for purposes of generating an income. l) Any person, operator, manager or owner of a carnival, trade fair, agro-industrial fair, flea market and other similar activities who violates any of the above provisions of this ordinance shall be punished by a fine not exceeding Five Thousand (P5,000.00) Pesos or imprisonment not exceeding six (6) months, or both at the discretion of the court. In case of insolvency, subsidiary imprisonment at the rate of P12.00 pesos per day of service shall be imposed. SECTION 106. Fee for Pay Parking Areas . Any person or entity who wishes to operate or own parking areas within the City shall first secure a special permit to operate pay-parking areas from the City Mayor upon recommendation of the Tacloban PNP Chief and in case of buildings to be used as parking areas, approval by the City Building official is likewise necessary, and pay the corresponding fee to the City Treasurer based on the following. Per Annum Land Building With an area of 500 sq. m. or less P500.00 P1,000.00 Over 500 to 1,000 sq. m. 700.00 3,000.00 Over 1,000 to 1,500 sq. m. 900.00 5,000.00 Over 1,500 to 2,000 sq. m. 1,100.00 8,000.00 Over 2,000 sq. m. 1,300.00 10,000.00 For the Use of a Designated Parking Space for Multi-Purpose Cabs (Easy Rides). There shall be collected the amount of One Hundred Fifty Pesos (P150.00) per annum, per unit as a Mayor's Permit for the use of a designated Terminal/Parking Area to be occupied by the Multi-Purpose Community Cabs (Easy Rides) within the City of Tacloban or for the use of authorized route as may be determined by the Traffic Management Council (TMC). SECTION 107. Fees for the Use of Weights and Measures . It shall be unlawful for any person, firm, corporation or other entity engaged in the business of buying or selling, bartering, or otherwise disposing of goods by weight or measure, or furnishing services the value of which is estimated by weight or measure, or any one operating a public weighing contrivance, without first securing a permit from the City Mayor and paying corresponding fees imposed herein. a) The City Treasurer or his duly authorized representative shall inspect and test the instrument of measure or weight and if found to be accurate shall affix a seal therefore collect the corresponding fees in accordance with the following schedule: 1. For sealing linear metric measures: Measure not over one meter P10.00 Measures over one meter 20.00 2. For sealing metric measures of capacity: Measure not over ten liters 10.00 Measure over ten liters 20.00 3. For sealing metric instrument of weights: Those with a capacity of not more than thirty kilograms P20.00 Those with a capacity of more than thirty but not more than three hundred kilograms 30.00 Those with a capacity of more than three hundred but not more than three hundred thousand kilograms 50.00 Those with a capacity of more than three thousand kilograms 60.00 4. For an apothecary balance or other balance of precision, the fee shall be doubled. 5. A complete set of weights for each scale or balance shall be sealed free of charge. For each extra weight, the fee shall be fifty centavos. b) Unlawful Possession or Use of Instrument of Measure or Weights and Fraudulent Practice Relative Thereto. (1) It is unlawful to possess or use instrument of measure or weight not duly sealed by the authorities or to place or attach a seal to any measure of weighing contrivance without being authorized thereof, or to fraudulently initiate any mark, stamp, brand or tag of seal indicating that such instrument of measure or weight has been officially sealed. (2) It is unlawful for any person who shall fraudulently alters any seal, balance, weight or measure after it is officially sealed, or who knowingly uses any false scale, balance, weight or measure, whether sealed or not in making a sale, exchange or other commercial transaction. c) Use of Instrument of Measure or Weights. (1) For this purpose, no weighing devices such as the bar type, double pan weighing scale and the portable clock type table model scale will be licensed. (2) All scales must be placed on an elevated platform in plain view of the buyer or seller and must be away or cleared of any obstruction. d) Renewal of Permits. Permits to use weights and measures shall be renewed on or before the 20th day of January of every year including the sealing and licensing thereof. Failure to do so, shall entails a surcharge penalty of 25% of the fee provided herein. e) Compromise. The City Treasurer may settle an offense herein not involving the commission of fraud before a case therefor is filed in Court, upon payment of a compromise penalty of not legs than One Hundred Pesos (P100.00) but not more than Two Hundred (P200.00) Pesos. f) Penalties. 1. Any person, firm or corporation who violates any provision of this ordinance shall upon conviction, be punished by a fine of not less than P100.00 nor more than P200.00 or imprisonment of not less than 15 days nor more than one (1) month or both, at the discretion of the Court. 2. Where the violation is in regard to the fraudulent use of the weight or the measure (Sec. 3 (B)), the penalties are as follows: (2a) P200.00 fine and/or imprisonment of one (1) month for the first offense at the discretion of the Court; (2b) P500.00 fine and/or imprisonment of three (3) months for the second offense at the discretion of the Court; (2c) P1,000.00 fine and imprisonment of six (6) months for the third offense. CHAPTER XVIII Cockpits SECTION 108. Purpose . This chapter shall govern the establishment, operation, maintenance and ownership of cockpits, and the regulation of cockfighting. SECTION 109. Declaration of Policy . It is hereby declared a policy of the City Government to insure maximum development and promotion of wholesome recreation and amusement to bring about the following goals: To effectively control and regulate cockfighting towards its establishment as a national recreation, relaxation and source of entertainment; To provide additional revenue for our tourism program; and To remove and prevent excessive and unreasonable business operation and profit consideration in the management of cockpits and instead preserve Philippine customs and traditions and thereby enhance our national identity. SECTION 110. Definition of Terms . As used in this Ordinance the following terms shall be understood, applied and construed as follows: Cockfighting ("bulang") shall embrace and mean the commonly known game or term "cockfighting," derby, pintakasi or tupada or its equivalent terms in different Philippine localities. Cockpit ("bulangan") The properly enclosed or fenced premises or compoint provided with one or more gates or doors for definite points of entrance and exit and licensed in accordance herewith for holding of cockfighting, derby, pintakasi , tupada or its equivalent terms. Cockfight ("sultada") The actual fight or physical combat of two (2) pitted or evenly-matched gamecocks where bets on either side are laid. International Derby means a cockfight promotion with foreign entries. National Derby means a cockfight promotion with national participants. Regional Derby means a cockfight promotion with participants from a participants from a particular region. Regular Cockfight means a cockfight held on Sundays and or Legal Holidays in a licensed cockpit. Special cockfight means a cockfight held on days other than Sundays and Legal Holidays, and for special purposes, either in a licensed cockpit or in playgrounds, parks, open spaces; provided, there is constructed an enclosed premises where cock fighting may take place. Pit Manager a person who professionally, regularly and habitually manages a cockpit and cockfights therein. He may not be the owner of the cockpit himself. Referee ("kuymi") A person who watches and oversees the progress of the cockfight and decides its result by announcing the winner or declaring a draw or no contest game. Bet Manager ("monton") a person who calls and takes care of bets from owners or both gamecocks and those of other bettors before he orders commencement of the cockfight and thereafter distributes winning bets to the winners after deducting a certain commission. Bet Taker ("Masyador") a person who participates in cockfights and with the use of money or other things of value, bets with other bettors or through other bet takers and wins or loses his bets depending upon the result of the cockfight as announce by the referee or "sentenciador." Gaffer ("Mananari") a person knowledgeable in the technique of arming cocks with gaff or gaffs on either or both legs. Handler ("Largador") a person who personally takes physical custody and control, inside the area of a pitted gamecock and who actually releases the same for actual fight and combat in a cockfight. Promoter a person licensed by the City Government as such who is engaged in the convening, meeting, holding and the celebration of specially programmed and arranged cockfighting like local and international derbies or competitions, special mains or matched set to or encounters, pintakasi , and ordinary fights or hackfights. Gamecock Refers to domesticated fowls, whether imported or locally bred, as well as a native fighting cocks indigenous to the country, especially bred, trained and conditioned for actual cockfighting or for propagating or breeding purposes for eventual use in cockfighting. Breeder A person engaged in game fowl breeding or propagation for personal and/or commercial purposes for eventual use in cockfighting. Cocker ("Affecionado") a person who participates and bets in cockfighting as a sport, amusement, recreation or form of relaxation. Zoning Law or Ordinance Either or both national local city legislation which logically arranges, prescribes, defines and apportions a given political subdivision into specific land uses as present and future projection of needs warrant. SECTION 111. Ownership, Operation and Management of Cockpit. The following persons or entities may own, operate to manage a cockpit: Filipino citizens not otherwise inhibited by law; Cooperative or corporation, the capitalization of which is sixty percent (60%) Filipino-owned and formed, organized or established and licensed for such purposes. SECTION 112. Establishment of Cockpit. Only one cockpit shall be allowed in the City. However, when the population of the city, as determined by the City Planning and Development Officer or the City Population officer shall have reached 100,000, an additional cockpit may be established, maintained and operated; provided, however, that existing right shall not be prejudiced. Provided, further, that the new cockpit to be established should not be nearer than one (1) kilometer radius of an existing cockpit. SECTION 113. Site and Construction of Cockpits . Cockpits shall be constructed and operated within the appropriate areas as prescribed in the City's Zoning Laws or Ordinances and in accordance with Presidential Decree No. 449, the Cockfighting Law: no cockpit shall be established and/or operated within a radius of fifty (50) linear meters from any existing residential or commercial area, hospitals, school building, churches or other public buildings except cockpits already established and licensed before the passage of this Code. Cockpits may also be established with and/or as an adjunct of resorts, sports and/or recreational project sites only recognized and registered with the Philippine Tourism Authority subject to the limitations herein set forth. Before the approval or issuance of building permits for the construction of cockpits, the plan, specification, location and vicinity of the proposed cockpit shall first be submitted to the Sanggunian Panlungsod who together with the City Engineer shall review if the same has complied with the National Building Code, Ordinance and regulations and of the provisions thereof. SECTION 114. Place and Time of Holding Cockfight. Regular cockfights may be held only in licensed cockpits. (a) For regular cockfights, during Sundays and Legal Holidays, except on the following days when no cockfighting shall be held: (1) Holy Thursday (2) Good Friday (3) Philippine Independence Day (June 12) (4) National Heroes Day (Last Sunday of August) (5) Bonifacio Day (November 30) (6) Rizal Day (December 30) (7) Election/Referendum Day (8) Registration Day on such election/referendum i) n The City Mayor may issue Special Permits for Special Cockfights, as provided in Section 126, under the following circumstances. (1) For not more than two (2) consecutive days, during Barangay Fiestas upon resolution of the barangay sanggunian concerned. Should such special cockfights be held in a place other than a licensed cockpit, no special permit shall be held in a place other than a licensed cockpit, no special permit shall be granted unless an enclosed premises shall be constructed where the cockfighting may take place for the safety of spectators. (2) For not more than two (2) consecutive days, on the occasion of an agricultural, commercial or industrial fair, carnival or exposition, upon resolution of the barangay sanggunian where such fair, carnival or exposition is to be held. (3) For the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayan," upon application of the host organization concerned for a period not exceeding two (2) consecutive days. (4) For the support a fund-raising campaign for charitable purposes upon application of the beneficiary concerned for a period not exceeding two (2) consecutive days. Provided, the privilege mentioned in sub-paragraph (b), (c) and (d) of this section shall be extended only one time within a year, provided, further, that the privilege mentioned in paragraph (e) of this section shall be extended only one time within a year to any given charitable institution. SECTION 115. Licensing of Cockpits . The City Mayor, with the concurrence of the majority of the members of the Sanggunian Panlungsod, shall issue the license to operate a cockpit in the city. SECTION 116. Requirement for Licensing of Cockpits. The following requirements must be fully complied with before the issuance of licenses: New License Every application for a new license to operate or maintain a cockpit shall be submitted to the City Mayor concerned accompanied by the following: The location and vicinity plan of the cockpit; The cockpit building plan/design as approved by the Sangguniang Panlungsod and the City Engineer, and a certification by the latter to the effect that the cockpit was constructed in accordance with such approved plan/design in the area allowed by the zoning law/ordinance. A certification by the City Engineer to the effect that the location/site of the cockpit is not within a radius of 50 liner meters from any existing residential or commercial area, hospitals, school buildings, churches or other public buildings, and further, it is not within the radius of one (1) kilometer from an existing cockpit. Official receipt showing payment of the city taxes, fees and other levies prescribed by ordinance duly promulgated by the city; and a Health Certification. Annual Renewal Every application for the annual renewal of a license to operate or manage a cockpit be submitted to the City Mayor not later than January 20 of each year and shall be accompanied with the following: Official receipt showing payment of city taxes, fees and other levies as prescribed in pertinent city ordinances. In case the cockpit was constructed more than ten (10) years before the date of renewal application, a certification from the City Engineer to the effect that such cockpit is free from material, structural or other physical hazards. SECTION 117. Cockfighting Officials . The following cockfighting officials are required to register with the Office of the City Mayor. (a) Promoters (b) Pit Managers (c) Referees (Sentenciador) (d) Bet Managers (Kasadors) (e) Bet Takers ("Kristo") (f) Gaffers ("Mananari") They shall not officiate as such in any regular or special cockfight herein authorized without first securing a Mayor's Permit or License and renewal every year on or before January 20. Such license may be revoke for cause as determined by the City Mayor and the majority of the Sangguniang Panlungsod. SECTION 118. Permit Required for Special Cockfights; Application Therefor . (a) No special cockfights shall be allowed unless authorized by a special permit from the City Mayor. Application for such special permit shall be filed with the Office of the City Mayor at least three (3) days before the event. Every application shall be signed by the owner-operator or licensee of the cockpit where such special cockfights are to be held or by the sponsor in case the special cockfight shall be held in a place other than a licensed cockpit. (b) No international cockfight may be held without permit or license from the Sangguniang Panlungsod and approved by the City Mayor. The Sangguniang Panlungsod may authorize the promotion of international cockfight derbies for the support of fund raising campaigns upon application of duly qualified promoters and countersigned by the owner/operator or licensee of the cockpit or sponsoring organization. Such application shall be at least seven (7) days before the scheduled international cockfight derby. SECTION 119. Fees . The following fees shall be paid to the City Treasurer's Office: (a) Application/Filing Fee (Derby or Hackfight) (Special Cockfight) P200.00 (b) For Cockpit Registration (Annually) (1) License 4,500.00 (2) Mayor's Permit 500.00 (c) For Holding of: (1) International Derby 5,000.00 (2) National Derby (per day) 1,000.00 (d) Per Cockfight (in a licensed cockpit) (1) Ordinary (hackfight) 10.00 (2) Derby 2.a) even bet of less than P4,000.00 65.00 2.b) even bet of P4,000.00 or up 120.00 (e) Special Cockfights (1) In a place other than a licensed cockpit 750.00/day (f) Registration of cockpit Personnel (annually) (1) Promoter 200.00 (2) Pit Manager 150.00 (3) Referee ("kuymi") 100.00 (4) Bet Manager ("Monton") 100.00 (5) Bet Taker ("Masyador") 75.00 (6) Gaffer ("Mananari") 75.00 BOOK II Local Real Property Tax Code An Annual "Ad Valorem" Tax on Real Property and an Additional Tax Accruing to the special Education Fund CHAPTER XIX General Provisions SECTION 120. Purpose . This Book shall govern the levy and collection of the real property and the additional levy for the Special Educational Fund within the jurisdiction of the City of Tacloban. SECTION 121. Principles of Real Property Tax. The levy and collection of the real property tax in the City of Tacloban, shall be guided by the following principles: a) Real property shall be appraised at the current fair market value; b) Real property shall be classified for assessment purposes on the basis of its actual use; c) Real property shall be assessed on the basis of a uniform classification within each local government unit; d) The appraisal and assessment, levy and collection of real property tax shall not be let to any private person, and; e) The appraisal and assessment of real property shall be equitable. SECTION 122. Definition of Terms . When in this Code, 1) Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the value the property; 2) Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value; 3) Building (a) a man-made improvement built to satisfy the desire and need for shelter services and monetary return. (Philippine Assessors Appraisal Manual, p. 107); (b) Any structure built for the support, shelter or enclosure of persons, animals, chattels or property of any kind. (Sec. 6, P.D. 1096, National Building Code); (c) A structure erected to stand more or less permanently and designed for human use and occupancy or as shelter for animals or goods. (Real Estate Appraisal Terminology, p. 34). 4) 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 ordinance for the services of public officer in the discharge of his official duties. 5) Land in a legal sense, the solid part of the surface of the earth, as distinguished from water and ground, soil or earth whatsoever, regarded as the subject of ownership and everything annexed to it, such as minerals and running water or annexed to it by man, such as building and fences. 6) Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances, attached permanently or temporarily, to the real property. It includes the physical facilities for production, the installation and appurtenant service facilities, those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business, or activity necessary for manufacturing, mining, logging, commercial, industrial or agricultural purposes. CHAPTER XX Imposition of Tax SECTION 123. Basic Tax . 1) Two percent (2%) of the assessed value on commercial and industrial lands, buildings, improvements and machineries. 2) One percent (1%) of the assessed value on residential, agricultural lands, buildings and improvements. SECTION 124. Exemptions . The following are exempted from the payment of the ad valorem tax: a) Real property owned by the Republic of the Philippines or any of its political subdivisions, except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; b) Charitable institutions, churches, parsonages, or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements, actually, directly, and exclusively used for religious, charitable or educational purposes; c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; d) All real property owned by duly registered cooperatives as provided for R.A. 6938; and e) Machinery and equipment used for pollution control and environment protection. SECTION 125. Additional Levy on Real Property Taxes for Special Education Fund (SEF) . There is hereby levied an annual tax of one percent (1%) on the assessed value of property located in the City in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). CHAPTER XXI Date of Accrual Tax SECTION 126. Date of Accrual. The real property tax or any year shall accrue on the first day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SECTION 127. Collection of Tax. It shall be the responsibility of the City Treasurer of Tacloban City to collect the real property tax, with interest thereon if not paid on time and, to enforce the collection thereof using the remedies provided for in Section 142 of this Code. He may deputize the barangay treasurer to collect taxes on real property located in the barangay: Provided, that the barangay treasurer is properly bonded for the purpose. SECTION 128. Notice of Time for Collection of Tax. It shall be the duty of the City Treasurer of Tacloban City to post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the city or municipal building. Said notice shall likewise be published in a newspaper of general circulation in the city once a week for two (2) consecutive weeks. The basic real property tax and additional SEF tax shall be due and collectible on or before the thirty-first day of March of each year. SECTION 129. Payment of Real Property Taxes in Installments . The owner of the real property or any person having legal interest therein may pay the basic real property tax and the additional tax for the SEF due thereon without interest in four (4) equal installments, as follows: 1st installment on or before March 31, of each year 2nd installment on or before June 30, 3rd installment on or before September 30, 4th installment on or before December 31. Payments of real property tax shall first be applied to prior years delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 130. Tax Discount for Advance Prompt Payment. If the basic real property tax and additional tax accruing to the SEF are paid in accordance with the prescribed schedule of payment as provided in the preceding section, the taxpayer shall be granted a tax discount as follows: If both the basic real property tax and the additional SEF tax are paid for the full year on or before January 31, the taxpayer shall be entitled to a twenty percent (20%) discount; A tax discount of fifteen percent (15%) when paid on or before the last day of the first month of every quarter, and a ten percent (10%) discount on prompt payments made as provided for in Section 66 hereof. SECTION 131. Payments under Protest. In cases of payments under protest, there shall be annotated on the tax receipts the words, "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax to the City Treasurer, who shall decide the protest within sixty (60) days from receipt, subject however, to the following conditions: (a) No protest shall be entertained unless the taxpayer first pay the tax; (b) The tax or a portion thereof paid under protest shall be held in trust by the City Treasurer. However, fifty percent (50%) of the tax paid under protest shall be distributed in accordance with Section 140 hereof. (c) In the event that the protest is finally decided in favor of the taxpayer, the amount or a portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability; (d) In the event that the protest is denied, or upon the lapse of the sixty-day (60) period, the taxpayer may appeal to the Board of Assessment Appeals of the City by filing a petition under oath in the form prescribed for the purpose, together with copies of documents submitted in support of the appeal. SECTION 132. Repayments of Excessive Collections . When an assessment of the basic real property tax, or any other tax levied under this Chapter, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit of taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. SECTION 133. Notice of Delinquency in the Payment of the Real Property Tax. (a) When the real property tax or any other tax imposed under this Chapter becomes delinquent, the City Treasurer shall immediately cause a notice of delinquency to be posted at the main entrance of the City Hall where the property is located. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the City. (b) The Notice of Delinquency, shall specify the date upon which the tax became delinquent and shall state that personal property may be subject to distraint to effect payment. It shall likewise state at any time before the distraint of personal property, payment of the tax with surcharges, interests and penalties may be made in accordance with the next following section, and unless the taxes, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment, or special levy is contested administratively or judicially, the delinquent real property shall be paid at public auction, and the title to the property will be vested in the purchaser subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. SECTION 134. Interests on Unpaid Real Property . In case of failure to pay the basic real property tax or any other tax levied under this chapter upon the expiration of the periods provided for in Section 67 _____ hereof, or when due, as the case may be, the taxpayer shall be subjected to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. Provided, however, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty six (36) months. SECTION 135. Remedies for the Collection of Real Property Taxes . The collection of delinquent real property taxes or any other tax levied under this ordinance shall be enforced through any or all of the remedies and procedural guidelines provided under Sections 256 to 267 of the Local Government Code of 1991, as clarified under Articles 348 to 359 of the Implementing Rules and Regulations. I. Administrative and Judicial Remedies. a) Levy on Real Property. The following procedures shall be followed in instituting a levy: 1) Whenever a taxpayer fails to pay the basic real property tax or any other levied under this Chapter after the expiration of the time required for payment, the real property subject to tax may be levied upon through the issuance of a warrant on or before or simultaneously with the institution of the civil action before the proper court for the collection of the delinquent tax. When issuing a warrant of levy, the City Treasurer shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of tax due and the interest thereon. The warrant shall be mailed to or served upon the delinquent owner of the delinquent property or person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property. 2) Copy of the warrant shall be furnished to the City Assessor and the Register of Deeds who shall annotate the levy on the tax declaration and on the certificate of title of the property, respectively. 3) A report on the levy shall be submitted to the City Mayor and Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. 4) Within thirty (30) days after service of warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the City Hall building and in a publicly accessible and conspicuous place in the barangay where the real property is located, and by publication once a week for two weeks in a newspaper of general circulation in Tacloban City. The advertisement shall specify the amount of the delinquent tax, the day and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At anytime before the date fixed for the sale, the owner of the real property or person having a legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the entrance of the City Hall building, or on the property to be sold or at any other place as specified in the notice of sale. The City Treasurer may, duly approved, advance an amount sufficient to defray the costs of collection thru the remedies provided in this chapter including the expenses of advertisement and sale. 5) Within thirty (30) days after the sale, the City Treasurer shall make a report to the City Mayor and Sangguniang Panlungsod and which shall form part of his records. The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, description of the property sold, the amount of delinquent tax and the interest thereon, expenses of the sale and a brief description of the proceedings. 6) Any excess over and above what is required to pay the entire obligation shall be remitted to the owner of the property or the person having legal interest therein. 7) Within one (1) year from the date of annotation of the sale of the property at the proper registry, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property by paying to the City Treasurer the amount of the delinquent tax, including interest due thereon, and the expenses of sale plus interest of two percent (2%) per month on the purchase price from the date of sale to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the City Treasurer. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of person having legal interest therein who shall be entitled to the income and other fruits thereof. The City Treasurer, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. 8) In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. 9) In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is an amount insufficient to pay the real property tax and the related interest and cost of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the City Government to satisfy the claim and within two (2) days thereafter shall make a report of the proceeding which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the City without necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the City Treasurer the full amount of the real property tax and the related interest and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the City. 10) The shares of the barangays and the equivalent amount of additional taxes and interests due to the City School Board shall be reimbursed by the City Government within one (1) month after the subject delinquent real property is forfeited in favor of the City Government. 11) The City government may through an ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under this section at public auction. The proceeds of the sale shall accrue to the general fund. 12) Without prejudice to criminal prosecution under the revised Penal Code and other applicable laws, the City Treasurer who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. b) Collection through Judicial Action. The City government may likewise enforce collection of real property taxes by civil action in any court of competent jurisdiction. Pursuant to Sec. 270 of Republic Act. No. 7160, all court actions, criminal or civil, instituted at the instance of the City Treasurer or City Assessor shall be exempt from payment of the court and sheriff fees. c) Period within which to Collect Real Property Taxes. The City government may enforce the collection of real property taxes and any other tax levied under this Chapter within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, may be instituted after the expiration of such period. In case of fraud or intent to evade payment, such action may be instituted for collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. These remedies are cumulative, simultaneous and unconditional, that is, any or all of the remedies or combination thereof to and the use or non-use of non-remedy shall not be a payments of the delinquent taxes and penalties need not be made before any of such remedies may be restored to; notice of delinquency as required in Section 70 ___ hereof shall be sufficient for the purpose. II. Local Government's Lien. The basic property tax and any other tax levied under this Ordinance constitute a lien on the property subject to tax, superior to all liens, charges, or encumbrances in favor of any person irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. SECTION 136. Payment of Delinquent Taxes on Property Subject of Controversy . In any action involving the ownership, possession of, or succession to, real property, the court may, motu proprio , or upon representation of the City Treasurer or his deputy, award such ownership, possession, or succession to any party to the action upon payment to the court of the taxes with interest on the property and all other costs that may have accrued, subject to the final outcome of the action. SECTION 137. Treasurer to Certify Delinquent Remaining Uncollected. The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment and shall submit the same to the Sanggunian on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred with a request for assistance in the enforcement of the remedies for the collection provided therein. SECTION 138. Periods within Which to Collect Real Property Taxes . The basic real property tax and any other tax levied under this ordinance shall be collected within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: 1) The local treasurer is legally prevented from collecting the tax; 2) The owner of the property or the person having legal interest therein requests for reinvestigation and executes a waiver in writing before the expiration of the period within which to collect; and, 3) The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. CHAPTER XXII Disposition of Proceeds SECTION 139. Distribution of Proceeds . The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty (50%) percent of the tax paid under protest collected by the City Treasurer. 1) City Share Seventy percent (70%) shall accrue to the general fund of the city; and 2) Barangay Share Thirty percent (30%) shall be distributed among the component barangays of the city in the following manner: (a) Fifty percent (50%) shall accrue to the barangay where the property is located. (b) Fifty percent (50%) shall accrue equally to all the component barangays of the city. The share of each barangay shall be released directly to the barangay treasurer on a quarterly basis within five (5) days after the end of each quarter without the need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for the purpose. SECTION 140. Application of Proceeds of the Additional One Percent of the SEF Tax. The proceeds from the additional one percent (1%) SEF tax shall be automatically released to the Local School Board. Provided, however, that the proceeds shall be allocated to the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of goods and periodicals, and sports development as determined and approved by the Board. CHAPTER XXIII Adopting the Schedule of Market Value for All Classes of Real Properties in the City of Tacloban SECTION 141. Schedule of Market Values . The Schedule of Market Values for all classes of real properties in Tacloban City, prepared by the Office of the City Assessor in accordance with the procedures and guidelines embodied in Local Assessment Regulation No. 1-92, dated October 6, 1992, Issued by the Department of Finance, is hereby adopted pursuant to Sections 201 and 219 of R.A. 7160, otherwise known as the Local Government Code of 1991. SECTION 142. Schedule of Base Unit Market Values . The Schedule of Base Unit Market Values for Residential, Commercial and Industrial Lands are as follows: Location, Avenue, Street, etc. 1994 Market Value Per sq. meter 1998 Market Value Per sq. meter Sub. Classification BONIFACIO STREET From Justice Romualdez St. to Lopez Jaena St. (both sides) P750.00 P1,500.00 C-3 TRECE MARTIRES STREET From Justice Romualdez St. to Lopez Jaena St. (both sides) 750.00 1,500.00 C-4 From Lopez Jaena St. to Magsaysay Blvd. (both sides) 540.00 1,080.00 C-4 RAMON TORRES STREET From Captain Tarcela St. to Burgos Street (both sides) 1,280.00 2,560.00 C-1 From P. Burgos St. to Avenida Veteranos (both sides) 540.00 1,080.00 C-4 RIZAL AVENUE From Avenida Veteranos to P. Burgos St. (both sides) 750.00 1,500.00 C-3 From P. Burgos St. to P. Gomez St. (both sides) 960.00 1,920.00 C-2 From P. Gomez St. to Justice Romualdez St. (both sides) 1,280.00 2,560.00 C-1 SALAZAR STREET From LIT to Mangonbangon Bridge (both sides) 270.00 540.00 R-2 From Mangonbangon Bridge to Avenida Veteranos (both sides) 540.00 1,080.00 R-1 CONG. MATE AVENUE From Imelda Ave. to Mangonbangon Bridge (both ways) - 1,080.00 C-4 From Mangonhangon Bridge to Diversion Road (both ways) - 220.00 R-4 From Avenida Veteranos to P. Burgos St. (both sides) 540.00 1,080.00 C-4 From P. Burgos St. to P. Gomez St. (both sides) 750.00 1,500.00 C-3 From P. Gomez St. to P. Zamora St. (both sides) 960.00 1,920.00 C-2 From P. Zamora St. to Justice Romualdez St. (both sides) 1,280.00 2,560.00 C-1 SENATOR ENAGE STREET From Justice Romualdez St. to T. Claudio St. (both sides) 960.00 1,920.00 C-2 From T. Claudio St. to Lopez Jaena St. (both sides) 750.00 1,500,00 C-3 From Lopez Jaena St. to Magsaysay Blvd. (both sides) 540.00 1,080.00 C-4 M. H. DEL PILAR STREET From Avenida Veteranos to P. Zamora St. (both sides) 540.00 1,080.00 R-1 From P. Zamora St. to T. Claudio St. (both sides) 750.00 1,500.00 C-3 From T. Claudio St. to Magsaysay Blvd. (both sides) 540.00 1,080.00 R-1 SANTO NIO STREET From Avenida Veteranos to Justice Romualdez St. (both sides) 540.00 1,080.00 R-1 From Justice Romualdez St. to Magsaysay Blvd. (both sides) 270.00 540.00 R-2 P. PATERNO STREET From Mangonbangon Bridge to J. Romualdez St. (both sides) 540.00 1,080.00 R-1 From J. Romualdez St. to Magsaysay Blvd. (both sides) 540.00 1,080.00 R-1 JUAN LUNA STREET From Independencia St. to J. Romualdez St. (both sides) 540.00 1,080.00 R-1 REAL STREET From Justice Romualdez St. to C. Arellano St. (both sides) 540.00 1,080.00 R-1 From C. Arellano St. to Pericohon St. (both sides) 270.00 540.00 R-1 ESPERAS AVENUE From P. Burgos St. to Independencia St. (both sides) 270.00 540.00 R-2 From Independencia St. to Lukban St. (both sides) 540.00 1,080.00 R-1 From Gen. Lukban St. to Pericohon St. (both sides) 270.00 540.00 R-2 OLD ROAD SAGKAHAN National Road (both sides) 190.00 380.00 R-3 JONES STREET From Trece Martires to Senator Enage St. (both sides) 540.00 5,180.00 C-4 LOPEZ JAENA STREET From Senator Enage St. to Sto. Nio St. (both sides) 270.00 540.00 R-2 T. CLAUDIO STREET From Senator Enage to Concrete culvert to Sto. Nio St. 540.00 1,080.00 C-4 From Concrete Culvert to Sto. Nio St. 540.00 1,080.00 R-1 JUSTICE ROMUALDEZ STREET From A. Bonifacio St. to Sen. Enage St. (both sides) 1,280.00 2,560.00 C-1 From Sen. Enage to M.H. del Pilar St. (both sides) 960.00 1,920.00 C-2 From M.H. del Pilar St. to Real Street 750.00 1,500.00 C-3 P. ZAMORA STREET From Rizal Avenue to Salazar St. (both sides) 960.00 1,920.00 C-2 From Salazar St. to M. H. del Pilar Street 750.00 1,500.00 C-3 From M. H. Del Pilar St. to Real Street 540.00 1,080.00 R-1 P. GOMEZ STREET From Rizal Avenue to Salazar St. (both sides) 940.00 940.00 C-1 From Salazar St. to M. H. del Pilar Street 750.00 1,500.00 C-3 From M. H. Del Pilar St. to Real St. 540.00 1,080.00 R-1 LUCENTE/CAPITAN TARCELA STREET From P. Burgos St. to Rizal Avenue (both sides) 1,280.00 2,560.00 C-1 P. BURGOS STREET From Sabang Bridge to the Curve (both sides) 270.00 540.00 R-2 From the Curve to Iluminado Lucente St. (both sides) 540.00 1,080.00 C-4 From Iluminado Lucente to Rizal Avenue (East side) 960.00 1,920.00 C-2 (West side) 750.00 1,500.00 C-3 From Rizal Avenue to Salazar St. (both sides) 750.00 1,500.00 C-3 From Salazar St. to Real St. (both sides) 540.00 1,080.00 R-1 AVENIDA VETERANOS From Sabang Bridge to Iluminado Lucente St. (both sides) 270.00 540.00 R-2 From Iluminado Lucente St. to Rizal Avenue (both sides) 540.00 1,080.00 C-4 From Rizal Avenue to Salazar St. (both sides) 540.00 1,500.00 C-3 From Salazar St. to Pres. Dionisio Esperas Ave. (both sides) 540.00 1,080.00 R-1 SANTA CRUZ STREET From Juan Luna to P. Paterno Sts. (both sides) 540.00 1,080.00 R-1 From P. Paterno St. to Salazar St. (both sides) 270.00 540.00 R-1 INDEPENDENCIA STREET From Juan Luna St. to Pres. Dionisio Esperas Ave. (both sides) 540.00 1,080.00 C-4 C. ARELLANO ST. From Real St. to Pres. Dionisio Esperas Ave. (both sides) 540.00 1,080.00 C-4 GEN. LUKBAN STREET From Real St. to Pres. Dionisio Esperas Ave. (both sides) 270.00 540.00 R-2 PERICOHON STREET From Real St. to Pres. Dionisio Esperas Ave. (both sides) 190.00 380.00 R-3 LOPEZ JAENA STREET From Bonifacio to Trece Martires Sts. (both sides) 750.00 1,500.00 C-3 From Trece Martires to Sen. Enage Sts. (both sides) 540.00 1,080.00 C-4 From Sen. Enage to M. H. del Pilar Sts. (both sides) 540.00 1,080.00 R-1 From M. H. Del Pilar to P. Paterno Sts. (both sides) 270.00 540.00 R-2 BANEZ SUBDIVISION ROAD From M. H. Del Pilar to Sto. Nio Sts. (both sides) 540.00 1,080.00 R-1 V. MAPA STREET From Trece Martires St. to Sen. Enage St. (both sides) 750.00 1,500.00 C-3 APOLINARIO MABINI STREET From A. Bonifacio St. to Sen. Enage St. (both sides) 750.00 1,500.00 C-3 SAMPAGUITA ROAD From National Road to T. B. Pavilion (both sides) 190.00 380.00 R-3 NATIONAL ROAD TO PALO From Pericohon St. to Coca-Cola Plant Junction (both sides) 190.00 380.00 R-3 From Coca-Cola Plant Junction to Marasbaras Bridge (both sides) 110.00 220.00 R-4 From Marasbaras Bridge to Tacloban-Palo Boundary (both sides) 55.00 110.00 R-5 NATIONAL ROAD TO DZR AIRPORT From Coca-Cola Plant Junction to Calle Lourdes in Bo. San Jose (both sides) 110.00 220.00 R-4 From Calle Lourdes to Calle Ursula (both sides) 270.00 540.00 R-5 All lots not located along the National Road to DZR Airport 55.00 110.00 R-5 BARRIO SAN JOSE Barangay Proper 110.00 220.00 R-4 Cogon Road, from National Road to Siozon's Residence (both sides) 110.00 220.00 R-4 Baybay Road, from National Road to end of Concrete Pavement (both sides) 110.00 220.00 R-4 LEYTE SAMAR NATIONAL ROAD From Anibong Junction to Anibong Point (both sides) 55.00 110.00 R-5 From Sabang Bridge to National Housing Authority-Project II (both sides) 110.00 220.00 R-4 NHA-Project II to Junction San Juanico Bridge 55.00 220.00 R-4 Junction San Juanico Bridge to Tacloban-Babatngon (both sides) - 55.00 R-6 DIVERSION ROAD From Leyte-Samar National Road to Magnolia, Apitong (both sides) 55.00 220.00 R-4 From Magnolia-Apitong to Coca-Cola Plant Junction (both sides) 110.00 220.00 R-4 From PHHC/Coca-Cola Diversion Road to Janssen Heights 110.00 220.00 R-4 From Janssen Heights to Tacloban City Palo Boundary (both sides) 55.00 110.00 R-5 Manlurip Diversion Road from San Jose Rotonda to Revira's Property (both sides) 110.00 220.00 R-4 From Revira's Property to Tacloban-Palo Boundary - 110.00 R-5 AQUINO AVENUE From Mangonbangon Bridge to Holy Infant College (both sides) 190.00 380.00 R-3 GSIS VILLAGE (V & G) 290.00 580.00 R-SUB STANDARD DEPTH : (1) For Residential Lands = 25, Meters (2) For Commercial Lands = 25, Meters CORNER INFLUENCE : (1) For Residential Lands = 20% (2) For Commercial Lands = 25% Note : Under Column "Sub-Classification the following symbols should be used: R-1 For 1st Class Residential based on the criteria for sub-classification R-2 For 2nd Class Residential based on the criteria for sub-classification R-3 For 3rd Class Residential based on the criteria for sub-classification R-4 For 4th Class Residential based on the criteria for sub-classification R-5 For 5th Class Residential based on the criteria for sub-classification R-6 For 6th Class Residential based on the criteria for sub-classification C-1 For 1st Class Commercial based on the criteria for sub-classification C-2 For 2nd Class Commercial based on the criteria for sub-classification C-3 For 3rd Class Commercial based on the criteria for sub-classification C-4 For 4th Class Commercial based on the criteria for sub-classification C-5 For 5th Class Commercial based on the criteria for sub-classification I-1 For 1st Class Industrial based on the criteria for sub-classification I-2 For 2nd Class Industrial based on the criteria for sub-classification I-3 For 3rd Class Industrial based on the criteria for sub-classification I-4 For 4th Class Industrial based on the criteria for sub-classification I-5 For 5th Class Industrial based on the criteria for sub-classification SUB-CLASSIFICATION CRITERIA (Urban Lands) A. COMMERCIAL LANDS I. FIRST CLASS COMMERCIAL LANDS a) Located along concrete road; b) Where the highest trading, social (or educational) activities of the City take place; c) Where concrete or high grade commercial or business buildings are situated; d) Where vehicular and pedestrian traffic flow are exceptionally busy; e) Apparently commands the highest commercial land value in the city or municipality. II. SECOND CLASS COMMERCIAL LANDS a) Along concrete or asphalted road; b) Where trading, social (or educational) activities are considerably high, but fall short from that of the First Class Commercial Lands; c) Where semi-concrete commercial or business buildings are situated; d) Where vehicular and pedestrian traffic flow are considerably busy, but fall short from that of the First Class Commercial Lands; e) Commands lesser value than the First Class Commercial Lands. III. THIRD CLASS COMMERCIAL LANDS a) Along concrete or asphalted road; b) Where trading, social (or educational) activities are significantly less than the Second Class Commercial Lands; c) Where average grade commercial or business buildings are situated; d) Where vehicular and pedestrian traffic flow are fairly busy; e) Commands lesser value than the Second Class Commercial Lands. IV. FOURTH CLASS COMMERCIAL LANDS a) Along all-weather road; b) Where trading, social (or educational activities are significantly low, but predominant); c) Where mixed Commercial and Residential buildings are situated; d) Where vehicular and pedestrian traffic flow are regularly busy; e) Commands lesser value than the Third Class Commercial Lands. B. RESIDENTIAL LANDS I. FIRST CLASS RESIDENTIAL LANDS a) Along concrete road; b) Where high-grade apartment or residential buildings are predominantly situated; c) Where public utility transportation facilities are exceptionally regular towards major trading centers; d) Located next to a commercially classified lands; e) Where water, electric and telephone facilities are available; f) Commands the highest residential land value in the city; g) Free from squatters. II. SECOND CLASS RESIDENTIAL LANDS a) Along concrete or asphalted road; b) Where semi-high grade apartments or residential buildings are dominantly situated; c) Where public utility transportation facilities are fairly regular towards major trading centers; d) Located next to First Class Residential Lands; e) Where water, electric and telephone facilities are available; f) Commands lesser land value than the First Class Residential Lands; g) Free from squatters. III. THIRD CLASS RESIDENTIAL LANDS a) Along all-weather roads; b) Where average grade residential buildings are predominantly situated; c) Where public utility transportation facilities are regular towards the major trading centers; d) Located next to the Second Class Residential Lands; e) Where water and electric facilities are available; f) Commands lesser value than the Second Class Residential Lands. IV. FOURTH CLASS RESIDENTIAL LANDS a) Along all-weather roads; b) Where low-grade residential buildings are predominantly situated; c) Located next to the Third Class Residential Lands; d) Where public utility transportation facilities are irregular; e) Where sources of water facilities are commonly pump wells; f) Commands lesser value than the Third Class Residential Lands. V. FIFTH CLASS RESIDENTIAL LANDS a) Along all-weather roads; b) Where residential buildings are still scarcely constructed; c) Where public water and electric facility sources are not readily available; d) Transportation facilities are exceptionally irregular; e) Commands lesser value than the Fourth Class Residential Lands; f) Predominantly undeveloped residential area. VI. SIXTH CLASS RESIDENTIAL LANDS Same as Fifth Class Residential Lands, but commands lesser value thereto and located farthest residential lands from the trading. C. INDUSTRIAL LANDS I. FIRST CLASS INDUSTRIAL LANDS a) Along concrete or asphalted public road, pier or port, navigable river or seacoast; b) Located within a distance of not more than 10,000 meters to the major trading centers of the city; c) Where the vicinity is extensively used for industrial purposes; d) Commands the highest industrial land value in the city. II. SECOND CLASS INDUSTRIAL LANDS a) Along concrete or asphalted public road, pier, seacoast or navigable river; b) Located within a distance of more than 10,000 meters but not beyond 50,000 meters to the major trading centers of the city; c) Where the vicinity is extensively used for industrial purposes; d) Commands lesser land value than First Class Industrial Lands. III. THIRD CLASS INDUSTRIAL LANDS a) Located more than 50,000 meters to the major trading centers of the city; b) Where the vicinity is extremely used for industrial purposes; c) Commands lesser land value than Second Class Industrial Lands. VI. RESIDENTIAL LAND SUBDIVISIONS Residential land subdivisions are classified according to the degree or extent of the development and facilities, regardless of location from the trading center of the city. Therefore, their respective schedule of base market value shall be independently established based from the sales analysis of the lots therein. The unit market value for subdivision lots shall not, under any circumstances, be less than the adjoining lands classified in accordance with the above criteria for subclassification. SCHEDULE OF BASE UNIT MARKET VALUE FOR COMMERCIAL, RESIDENTIAL AND, INDUSTRIAL LANDS (PER SQUARE METER) 1 2 3 4 5 6 Commercial P2,560.00 1,920.00 1,500.00 1,080.00 540.00 - Residential 1,080.00 540.00 380.00 220.00 110.00 55.00 Industrial 540.00 380.00 220.00 - - - SCHEDULE OF BASE UNIT MARKET VALUE FOR AGRICULTURAL LANDS LANDS Class and Base Unit Market Values (Per Hectare) 1st 2nd 3rd Rice Land, Unirrigated P45,000.00 42,000.00 40,000.00 Corn Land 44,000.00 40,000.00 37,000.00 Coconut Land 60,000.00 55,000.00 41,000.00 Rootcrop Land 40,000.00 - - Bamboo Land 32,000.00 - - Nipa Land 32,000.00 - - Fishpond (Developed) 16,500.00 - Fishpond (Undeveloped) 32,000.00 - - Cogon Land for Cultivation 32,000.00 - - Cogon Land for Pasture 22,000.00 - - IMPROVEMENTS, PLANTS AND FRUITS (PRODUCTIVE & FRUIT BEARINGS) KIND UNIT VALUE 1. Abaca (per group) P60.00 2. Atis 50.00 3. Avocado 120.00 4. Bamboo (Cabugawan Patong per clump) 80.00 5. Bamboo (cawayan, lunas bagacay, caranas per clump) 70.00 6. Banana (per group) 150.00 7. Cacao 120.00 8. Cahil (orange) 120.00 9. Caimito 120.00 10. Calamansi (lemon) 100.00 11. Camachile 50.00 12. Camalongay 30.00 13. Camote (per hill) 5.00 14. Cassava (per hill) 3.00 15. Chico 200.00 16. Citrus (suha) 80.00 17. Coconut tree (bearing or productive) 150.00 (non-bearing) 1-3 yrs 15.00 4-6 yrs 30.00 7-8 yrs 60.00 18. Coffee 80.00 19. Guyabano (banana) 50.00 20. Iba or Camias 40.00 21. Igot or Malaigang 40.00 22. Jackfruit (langka) 160.00 23. Lanzones 220.00 24. Mabolo 60.00 25. Macopa 60.00 26. Mango 500.00 27. Nipa (per hill) 40.00 28. Palawan (per hill) 6.00 29. Papaya 30.00 30. Pili 120.00 31. Pineapple (per head) 8.00 32. Santol 200.00 33. Tambis 60.00 34. Tamarindo 120.00 35. Others 30.00 PRODUCTIVITY CLASSIFICATION (1) RICE LAND, IRRIGATED : 1st Class Lands capable of producing annually for each hectare more than 165 cavans of palay. 2nd Class Lands capable of producing annually for each hectare from 126 to 165 cavans of palay. 3rd Class Lands capable of producing annually for each hectare from 86 to 125 cavans of palay. 4th Class Lands capable of producing annually for each hectare less than 86 cavans of palay. (2) RICE LAND, UNIRRIGATED : 1st Class Lands capable of producing annually for each hectare more than 63 canvans of palay. 2nd Class Lands capable of producing annually for each hectare from 47 to 63 cavans of palay. 3rd Class Lands capable of producing annually for each hectare less than 43 cavans of palay. (3) RICE LAND, UPLAND : 1st Class Lands capable of producing annually for each hectare more than 43 cavans of palay. 2nd Class Lands capable of producing annually for each hectare less than 44 cavans of palay. (4) CORN LAND : 1st Class Lands capable of producing annually for each hectare more than 44 cavans of corn. 2nd Class Lands capable of producing annually for each hectare from 28 to 44 cavans of corn. 3rd Class Lands capable of producing annually for each hectare less than 28 of corn. (5) COCONUT LAND : 1st Class Lands capable of producing annually for each tree more than 70 nuts. 2nd Class Lands capable of producing annually for each tree from 50 to 70 nuts. 3rd Class Lands capable of producing annually for each tree less than 33 nuts. CLASSIFICATION OF BUILDINGS Building shall generally be classified in accordance with the structural designs for which they are intended regardless of their actual use, such as residential, commercial, industrial or farm house. The classification system should embrace only structures as are commonly found in the city or province. Under the use design classifications, buildings may be grouped into the following: A. RESIDENTIAL BUILDINGS a) One family Dwelling b) Two-family Dwelling c) Multi-family Dwelling or Apartment d) Townhouse e) Condominium B. COMMERCIAL BUILDINGS a) Store b) Office c) Bank d) Theater e) Hotel f) Motel g) Service Station h) Theater i) Public Garage, etc. C. INDUSTRIAL BUILDINGS a) Factory b) Sawmill c) Warehouse, etc. D. FARM HOUSE a) Barn b) Poultry c) Stable d) Hog house e) Green House, etc. For purposes of establishing schedule of base unit construction cost, each type of building (say one-family dwelling) shall further be grouped in accordance with the kind and quality of material used on the construction such as Type I-A to B; Type II-A to D; Type III-A to and Type IV. Standard base specifications shall then be prepared defining and describing each type of building as shown in the sample hereunder: TYPES OF BUILDINGS I. Reinforced Concrete : a) Structural Steel Reinforced Concrete (SSRC) columns, beams, and roof framing, reinforced concrete foundation, wall/partition and roofing; flooring plain concrete 1st floor/condeck upper floor; door and window glass with aluminum frame or French window; high quality toilet and bath. b) Same as I-a but CHB wall and partition, pre-stressed reinforced concrete roofing beam/girder and roof framing; toilet and bath same as I-a. c) Same as I-b but column, beam/girder reinforced concrete; flooring plain concrete ground floor/reinforced concrete on upper floor; steel roof framing with twin-rib color/GI roofing; toilet and bath of good quality. II. Mixed Concrete a) Reinforced concrete columns, beams and/or pre-cast walls; plain concrete on ground floor and upper floor or 1st group wood; hollow block walls/partition or 1st group wood; wooden or steel roof framing and G.I. roofing; toilet and bath of good quality. b) Same as II-a but hollow block walls. c) Same as II-b but wooden beams. III. Strong Materials : a) Foundation/footing reinforced concrete; 2nd group wooden structural, framing, floorings plain cement on ground floor, wood on upper floor; wall CHB on ground floor wood on upper floor; G.I. roofing, T & B average quality. b) Same as III-a but 3rd group wooden structural framing; wall 2nd group wooden; partition wooden with coco joist & plywood; T & B fair quality. c) Same as III-b but column/post 3rd group wood; wall wooden with coco studs & plywood on upper floors; partition plywood with coco studs; windows jalousie with wooden blades. d) Same III-c but coca floor joist; T & B without tiles. e) Same as III-d but structural members are substandard; 2nd hand GI sheets roofing. IV. The temporary makeshift structure this is the barong-barong type structure. EXTRA ITEMS AS COMPONENT PART OF BUILDINGS 1. Carport 30% of Base Unit Value 2. Mezzanine 60% of Base Unit Value 3. Porch 40% of Base Unit Value 4. Balcony 45% of Base Unit Value 5. Garage 45% of Base Unit Value 6. Terrace Covered 35% to 40% of Base Unit Value Open 20% of Base Unit Value 7. Deck Roof Covered 35% to 40% of Base Unit Value Open 20% of Base Unit Value 8. Basement Residential 70% of Base Unit Value High Rise Building 20% of Base Unit Value 9. Pavement Tennis Court P120.00 per sq. m. Concrete 10 cm. thick 120.00 per sq. m. 15 cm. thick 180.00 per sq. m. 20 cm. thick 230.00 per sq. m. Asphalt 1 course P75.00 per sq. m. 2 course 110.00 per sq. m. 3 course 150.00 per sq. m. 10. Floor Finishes a) Marble Slabs P330.00 per sq. m. b) Marble Tiles 530.00 per sq. m. c) Crazy Cut Marble 250.00 per sq. m. d) Granelethic 440.00 per sq. m. e) Narra 330.00 per sq. m. f) Yakal 300.00 per sq. m. g) Narra/Fancy Wood Tiles 800.00 per sq. m. h) Ordinary Wood Tiles 495.00 per sq. m. i) Vinyl Tiles 160.00 per sq. m. j) Washout Pebbles 140.00 per sq. m. k) Unglazed Tiles 250.00 per sq. m. 11. Walling a) Use the same rate for floor finishings in a, b, c and i as indicated above. b) Double Walling (ordinary) Plywood P260.00 per sq. m. c) Double Walling (narra) Paneling 300.00 per sq. m. d) Glazed White Tiles 300.00 per sq. m. e) Glazed Colored Tiles 350.00 per sq. m. f) Fancy Tiles 80.00 per sq. m. g) Synthetic Rabble 150.00 per sq. m. h) Bricks 50.00 per sq. m. 12. Special Panels a) Glass with Wooden Frames P250.00 per sq. m. b) Glass with Aluminum Frames 1,400.00 per sq. m. c) For Tinted Glass, add 300.00 per sq. m. 13. Ceiling (Below Concrete Floor) a) Ordinary Plywood P90.00 per sq. m. b) Luminous Ceiling 150.00 per sq. m. c) Acoustic 360.00 per sq. m. d) Special Finish 400.00 per sq. m. 14. Fence a) Wood P230.00 per sq. m. b) CHB 10 cm. thick 190.00 per sq. m. 15 cm. thick 220.00 per sq. m. 20 cm. thick 260.00 per sq. m. c) Reinforced Concrete 280.00 per sq. m. d) Steel Grills 150.00 per sq. m. e) Interlink 50.00 per sq. m. 15. Excess Heights a) Residential and Commercial Add Twenty percent (20%) of Base Value for every meter in excess of three (3) meters. b) Bodega and Factory Add Fifteen percent (15%) of Base Value for every meter in excess of 4.50 meters. 16. Extra T & B Ordinary Finish P7,000.00 per unit 17. Foundation P100.00 x total floor area less floor areas of lot and 2nd piles driven. 18. Piles P200.00 per linear meter of pile driven. 19. Painting If the building is not painted, deduct ten percent (10%) of the basic rate. 20. Second Hand Materials If the building has used second hand materials, deduct five to ten percent (5-10%). C. SCHEDULE OF DEPRECIATION 1st 5 Years 2nd 5 Years 3rd 5 Years 4th 5 Years 5th 5 Years Residual Value I-A P.A. 1.8% 1.4% 1.2% 1.0% 1.0% 40.00% I-B P.A. 2.0% 1.8% 1.5% 1.2% 1.0% 40.00% I-C P.A. 2.2% 2.0% 1.7% 1.3% 1.1% 37.00% II-A P.A. 2.4% 2.2% 2.0% 1.7% 1.4% 35.00% II-B P.A. 2.6% 2.3% 2.2% 2.0% 1.6% 33.00% II-C P.A. 3.0% 2.5% 2.5% 2.0% 2.0% 30.00% III-A-B P.A. 4.0% 3.5% 3.0% 2.5% 2.0% 28.00% III-C-D P.A. 4.0% 3.6% 3.2% 3.0% 2.5% 20.00% IV 5.0% 4.0% 3.4% 3.0% 3.0% 15.00% In the excess of the above rate of annual depreciation, bigger rate may be granted for extra-ordinary causes. If properly presented and described as in the case of the following: 1. Damage due to catastrophe (earthquake, fire, deluge) 2. Heavily damage due to pest (termite, anay of pest) 3. Established defects of construction. 4. Obsolescence ASSESSMENT LEVELS = a. On lands CLASS ASSESSMENT LEVELS Residential 20% Agricultural 40% Commercial 50% Industrial 50% Mineral 50% Timberland 20% b. On Buildings and other Structures: 1. Residential FAIR MARKET VALUE ASSESSMENT LEVELS Over Not over P 175,000 0% 175,000 300,000 10% 300,000 500,000 20% 500,000 750,000 25% 750,000 1,000,000 30% 1,000,000 2,000,000 35% 2,000,000 5,000,000 40% 5,000,000 10,000,000 50% 10,000,000 60% 2. Agricultural FAIR MARKET VALUE ASSESSMENT LEVELS Over Not over P 300,000 25% 300,000 500,000 30% 500,000 750,000 35% 750,000 1,000,000 40% 1,000,000 2,000,000 45% 2,000,000 50% 3. Commercial or Industrial FAIR MARKET VALUE ASSESSMENT LEVELS Over Not over P 300,000 30% 300,000 500,000 35% 500,000 750,000 40% 750,000 1,000,000 50% 1,000,000 2,000,000 60% 2,000,000 5,000,000 70% 5,000,000 10,000,000 75% 10,000,000 80% 4. Timberland FAIR MARKET VALUE ASSESSMENT LEVELS Over Not over P 300,000 45% 300,000 500,000 50% 500,000 750,000 55% 750,000 1,000,000 60% 1,000,000 2,000,000 65% 2,000,000 70% c) On Machineries CLASS ASSESSMENT LEVELS Agricultural 40% Residential 50% Commercial 80% Industrial 80% d) Special Classes: Assessment levels for all lands, buildings, machineries, and other improvements: ACTUAL USE ASSESSMENT LEVELS Cultural 15% Scientific 15% Hospital 15% Local Water Districts 10% (Government-owned or controlled corporation engaged in the supply and distribution of water and/or generation and transmission of electric power) CHAPTER XXIII n General Penal Provision SECTION 143. Penalties for Violation of Local Real Property Tax Code . Any person or persons who violate(s) any provision of Book II of this Code shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. If the violation is committed by any juridical entry, 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 thereof. Punishment by a fine or imprisonment as herein provided for in Section 142 _____, shall not relieve the offender from the payment of the tax, fee or charge imposed under this chapter. SECTION 144. Special Provisions . 1. Gradual implementation of the revised assessment for taxable real properties shall be enforced as follows: a) For CY 2000 or the 1st year of implementation twenty-five percent (25%) of the increase; b) For CY 2001 or the 2nd year of implementation twenty-five percent (25%) the increase; c) For CY year 2002 or the 3rd year of implementation fifty percent (50%) of the increase. 2. The gradual implementation of increase in real property assessments referred to in No. 1 above shall not apply on properties that have undergone changes in actual use and therefore requiring for taxation purposes, corresponding changes in property classification. 3. In determining the increase in real property assessments resulting from the application of Schedule of Market Values for all Classes of Real Properties provided in succeeding provision, the base value shall be the full market value of the same property as reflected in the approved "1993" Schedule of market Values. SECTION 145. Adopted Provisions . All Department of Finance (DOF-BLGF) Assessment Regulations, Memoranda, Issuances and Circulars on real property assessments are hereby adopted and made integral part of this chapter. SECTION 146. Miscellaneous Provisions . 1. As a general rule 100% base value per square meter for urban (commercial, industrial and residential) lands shall be applied to all lands within the first strip of 25 meters fronting asphalted or concrete streets or roads. 2. Lands beyond the standard depth, i.e. , 25 meters for commercial, industrial and residential lands, if any, shall be valued 75% for the second strip, 50% for the third strip and 30% of the base value fixed for the street or road for the remaining area. Provided, however, that in case the parcel of land abutting streets or roads on two sides with difference base radius, the stripping and valuation thereof shall be based on the principal street or road with the higher base value, but not lower than the schedule of value of the other street. 3. A reduction of 50%, and 20%, shall be applied from the base value fixed for land along gravel. Earth or dirt, and proposed streets or roads, respectively. In similar manner, if the streets or roads and/or sections thereof are subsequently improved or constructed, the appraisal and assessment of the same shall be adjusted accordingly. 4. For low and sunken areas of the land, a reduction from the base value per square meter may be allowed due to the cost of filling and compaction to bring the same at par with the adjoining developed lots, provided, however, that such reduction will, in no case, exceed 30% of the base value thereof. 5. Adjustment value for frontage shall be added to the valuation of all commercial lots fronting streets or roads. The same is derived by multiplying the length of frontage in lineal meters by 50% of the unit base value thereof. 6. Corner influence value of 25% for commercial and 20% for residential lands of the base value shall be added in the valuation of lots situated at the corner of two streets or roads. Provided, however, that of the streets or roads have different base value, the higher base value shall be used in the computation thereof. 7. As far as properly applicable, this Schedule shall be controlling. However, in case where the property to be assessed is of a kind not classified in the schedule or if any kind for which a value is not herein fixed it shall be appraised at the current and fair market value, independent of this schedule. 8. In case the gross construction cost of building or market value as shown in the certificate of completion/occupancy is higher than the schedule of value established herein, such values shall be used as basis for real property assessment. GENERAL IMPLEMENTING PROVISIONS SECTION 147. Registration of Business . Any person, firm, association, partnership or corporation desiring to engage in any business subject to the taxes, licenses or fees imposed, shall, prior to its operation, apply for registration of such business with the City Treasurer of Tacloban City. Business already in operation at the time of the approval of this Ordinance shall likewise be registered within sixty (60) days therefrom. To facilitate such registration, the City Treasurer shall formulate and make available the desired form for such registration. SECTION 148. Government Contracts; Requisites for Participating In. No person who has not been granted a permit by the City Mayor to obtain license to engage in business in Tacloban City and paid the corresponding taxes and fees due thereon, shall be allowed to participate in any government contract to furnish goods, services, materials or supplies to the City Government of Tacloban, except when such goods, services, materials or supplies cannot be furnished locally. SECTION 149. Accrual of the Taxes . all taxes herein prescribed shall accrue on the first day of January of each year as regards the subjects then liable therefor, but an entirely new tax, or any change in the rate of an existing tax, provided by an ordinance enacted during the current year shall accrue at the beginning of the quarter next following the date of effectivity of the ordinance as provided in Section 166 of R.A. No. 7160. CHAPTER XLVI Manner of Collection of Tax, Surcharge and Interests and Examination of Books of Accounts SECTION 150. Tax and Fee Fixed by the Year; Manner of Payment. Except as otherwise specified in this ordinance, the taxes, fees and other impositions provided herein are fixed by the year, although the same may be paid in quarterly installments. Professional and Occupational taxes under Sections 36 and 37 of the Local Tax Code shall be paid in full. Amusement taxes shall be paid monthly as provided under this Code. Fees for the sealing and licensing of weights and measures must be paid in full. SECTION 151. Time of Payment. Unless otherwise specifically provided in the code, all taxes due and accruing to the City Government of Tacloban, shall be paid within the first twenty (20) days of January or of subsequent quarter, as the case may be. SECTION 152. Collection of City Revenues . All taxes, fees and other impositions due the City of Tacloban shall be collected by the City Treasurer, or his duly authorized deputies. SECTION 153. Examination of Books of Accounts and Pertinent Records of Businessmen by the City Treasurer . For the purpose of effective enforcement and collections of taxes, fees and other impositions provided by this Ordinance, the City Treasurer may by himself or thru any of his deputies duly authorized in writing, examine the books, accounts and other pertinent records of any persons, partnership, corporation or association doing business within the city to verify, 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, not oftener than once every year for each business establishment. Any examination conducted pursuant to the provisions of this section shall be certified to by the examining officials and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In a case where the examination herein authorized is made by a duly authorized deputy of the City Treasurer, the written authority of the former shall specifically state the name, address and business of the taxpayer whose books, accounts and pertinent records are to be examined, the date and place of such examination and the procedure to be allowed in conducting the same. For this purpose, the form to be used by the City Treasurer or his duly authorized deputy shall be prescribed by the Secretary of Finance. The books of accounts kept by the business establishments pursuant to the provisions of the National Internal Revenue Code shall be sufficient for determining the correct number of taxes and other impositions and the establishment shall no longer be required to keep separate books of accounts for the purpose. SECTION 154. Penalty for Failure to Present Books of Accounts . Any taxpayer who fails or refuses to present the books of accounts of his business for examination shall be punishable for a fine of not less than One Thousand (P1,000.00) Pesos nor more than Five Thousand (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, and to the administrative penalty prescribed hereunder for every year, in addition to whatever surcharges, interest, tax or fee as may be due, based on the declared annual gross receipts or sales for the corresponding year: Less than P10,000.00 P500.00 P10,000 or more but less than 50,000.00 1,000.00 50,000.00 or more but less than 100,000.00 2,000.00 100,000.00 or more but not loss than 200,000.00 3,000.00 200,000.00 or more but not less than 500,000.00 4,000.00 500,000.00 or over 5,000.00 The above-mentioned failure or refusal to present the required books of accounts for examination shall ipso facto be a ground for the closure of the establishment concerned. CHAPTER XLVII Civil Remedies for the Collection of Revenue SECTION 155. Application of This Chapter . The provisions of this Chapter and the remedies provided may be use, as far as their nature permits, for the collection of any delinquent local tax or other revenue. SECTION 156. City Government's Lien. The taxes and other impositions provided in this ordinance and due the City Government of Tacloban constitute a lien in its favor, enforceable by proper legal action, superior to all liens or charges in favor of other parties not only upon any property which may be subject to the charge but also upon property used in the conduct of business, pursuit of the occupation, or exercise of the privilege in respect to which the charge is imposed and upon all property rights therein. SECTION 157. Civil Remedies . The Civil remedies available to enforce payment of delinquent taxes and other imposition provided by this ordinance shall be distraint of personal property and by the legal action. SECTION 158. Distraint of Personal Property . The remedy by distraint shall proceed as follows: a. Seizure upon failure of the person owning any tax or other impositions to pay the same at the time required the City Treasurer may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the tax lien, in sufficient quantity to satisfy the tax in question, together with any increment thereto incident to the delinquency and the expense of seizure. In this case, the City Treasurer shall issue a duly authenticated certificate upon the records of his office should the fact of delinquency and the amount of the tax and penalty due. This 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 Section 31 of Commonwealth Act No. 470 (The Assessment Law). b. Accounting of Distraint Goods. The officer executing distraint shall make or cause to be made on account of the goods or effects distrained, a copy of which signed by himself shall be left wither with the owner or person whose possession the goods or effects were taken or at the dwelling or place of business of that person and with someone suitable of 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 two (2) public places in the City of Tacloban specifying the time and place of sale and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the City Mayor of Tacloban City. d. Released of the Distrained Property upon Payment Prior to Sale. If at any time prior to the consumption of the sale all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. e. Procedure of Sale. At the time and place fixed in the notice, the officer shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the City Treasurer shall make a report of the proceedings in writing to the City Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered sold, to the City for the amount of the assessment City for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount the amount the tax delinquencies shall be cancelled. Pursuant to the provisions of the Local Tax Code, the Committee on Appraisal shall be composed of the City Treasurer, as Chairman, the City Assessor and the City Engineer as members. f. Dispositions of the Proceeds. The proceeds of the sale shall be applied to satisfy the tax, together with the increments thereto incident to the delinquency, and the expenses of the distraint and sale. Any residue 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 embrace only the actual expenses of seizure and preservation of the property pending code the sale, and no charge shall be imposed for the services of the City Treasurer or his deputy. 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. SECTION 159. Levy on Real Property . After the expiration of the time required to pay the delinquent tax, fee, or charge, real property may be levied on, before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the City Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge and penalty due from him. Said certificate shall operate with the force of a legal execution. Levy shall be effected by writing upon said certificate the 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 the Register of Deeds of the City who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be 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 onreal property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30) days after the 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 Sanggunian. SECTION 160. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. SECTION 161. Advertisement and Sale . Within thirty (30) days after the levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall, and in public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the city. The advertisement shall contain the amount of taxes, fees and charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees or charges are levied, and a short description of the property to be sold. At any time before the date fixed for sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges penalties and interest. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the city building or on the property to be sold, or at any other place as determined by the City Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the sanggunian, and which shall form part of his records. After consultation with the sanggunian, the city treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges interest, or penalties; provided, however, that any excess in the proceeds of the sale over the claim and cost of sale shall be turned over to the owner of the property. The City Treasurer may advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Title, 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. SECTION 162. Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representatives shall have the right to redeem the property upon payment to the City Treasurer of the total amount of taxes, fees or charges and related surcharges, interests or penalties, from the date of delinquency to the date of sale, plus interest of not more than two-percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of the sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or his deputy. 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, related charges, 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. SECTION 163. Final Deed to Purchaser . In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, and charges, related surcharges, interests and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 164. Purchase of Property by the City for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or surcharges, related surcharges, interests, penalties and costs, the City Treasurer conducting the sale shall purchase the property in behalf of the City to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of this office. It shall be the duty of the Registrar of Deeds upon registration with his office of any such his office of any such declaration of forfeiture to transfer the title of the forfeited property to the city without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the City Treasurer the full, amount of the taxes, fees, charges and related surcharges, interests, or penalties, and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the city. SECTION 165. Resale of Real Estate Taken for Taxes, Fees, or Charges . The Sanggunian shall, by ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding Section at public auction. The proceeds of the sale shall accrued to the general funds of the City. SECTION 166. Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action. The city may enforce the collection of delinquent taxes, fees, charges, or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the city treasurer within the period prescribed in Section 122 of this Ordinance. SECTION 167. 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. SECTION 168. Personal Property Exempt from Distraint or 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 surcharges and interest. 1. Tools and the implements necessarily used by the delinquent taxpayer in his 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 ordinary occupation; 3. His necessary clothing, and that of his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. CHAPTER III Final Provisions SECTION 169. Administrative Authority of the City Treasurer . The City Treasurer shall formulate such forms and issue from time to time such regulations, as may be needed for the proper, effective and efficient implementation of the ordinance. SECTION 170. Penal Provision. Except as otherwise specifically provided in this Ordinance, a fine of not less than One Thousand Pesos (P1,000.00) or imprisonment of not less than One (1) month nor more than Six (6) months, or both, at the discretion of the court, is hereby imposed for violation of any of the provisions hereof. SECTION 171. Applicability Clause . All other matters relating to the imposition in this Code shall be governed by pertinent provision of existing laws and other ordinances. SECTION 172. Repealing Clause . All Ordinances, rules and regulations or part thereof in conflict or inconsistent with the provisions of this Ordinance are hereby repealed, amended or modified accordingly. SECTION 173. Separability Clause . If, for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid, no other section or provision hereof shall be affected thereby. SECTION 174. Effectivity . This Ordinance shall take effect fifteen (15) days after publication in a local newspaper of general circulation. ENACTED, December 22, 1999. I HEREBY CERTIFY to the correctness of the above-mentioned ordinance. (SGD.) GUALBERTO V. MARTINEZ, JR. Secretary APPROVED: (SGD.) MA. MIMIETTA S. BAGULAYA City Vice-Mayor & Presiding Officer APPROVED: January 25, 2000 (SGD.) ALFREDO T. ROMUALDEZ City Mayor JOSE S. BUBAN Floor Leader (SGD.) REBECCA C. PACANAN Assistant Floor Leader (SGD.) EDWIN Y. CHUA Member (SGD.) ROLANDO G. HIDALGO Member (SGD.) ANN MARGARET V. YUTANGCO Member (SGD.) GERALDINE V. DOMINGO Member (SGD.) PEDRO B. PANIS Member (SGD.) MA. LOURDES A. GO-SOCO Member (SGD.) DINAH T. MALATE Member (SGD.) DAVID A. GENOTIVA Member (SGD.) EDEN C. PINEDA Member (SGD.) BIANCO F. MATE Member