The 2007 Revenue Code of the City of Tagum

January 1, 2008 TAGUM CITY TAX ORDINANCE NO. 001-07 THE 2007 REVENUE CODE OF THE CITY OF TAGUM CHAPTER 1 General Provisions SECTION 1. Title. This Ordinance shall be known as " The 2007 Revenue Code of the City of Tagum ." SECTION 2. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of the City of Tagum. SECTION 3. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 4. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions: (a) General Rules. All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Number. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time. In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time. The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Saturday, Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. (e) References. All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters. If the provisions of different chapters' conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections. If the provisions of the different sections in the same article conflict with each other, the provisions of the Section, which is the last in point of sequence, shall prevail. SECTION 5. Definition of Terms. Acquisition Cost for newly acquired machinery not yet depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling, and installation at the present site. Ad Valorem Tax a levy on real property determined on the basis of a fixed proportion of the appraised value of the property. Admission Fee the monetary consideration that a patron/customer pays to gain admission to any amusement place. Advertising Agency an establishment engaged in advertising by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, balloons or other media, whether in pictorial or reading form. Advertising Sign a sign that directs attention to a business, profession, commodity, services or entertainment conducted, sold or offered at a place other than the business, profession, etc., is located; An off-premise sign. Agricultural Building a building designed and constructed to house farm implements, hay, grain, poultry, livestock or other horticultural products. This structure shall not be a place of human habitation or a place of employment where agricultural products are processed, treated or packaged; nor shall it be used by the public. Agricultural Land a land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aqua cultural activities, and other agricultural activities. Agricultural Product as defined under Paragraph A, Section 131 of the Local Government Code of 1991. Alley any public space or thoroughfare which has been dedicated to the public or public use as a passageway with a width of not more than three (3) meters. Alter or Alteration any change, addition, or modification in construction or occupancy, such as changes in the materials used, partitioning, location/size of openings, structural parts, existing utilities and equipment but does not increase the overall area thereof. Amusement as defined under Paragraph B, Section 131 of the Local Government Code of 1991. Amusement Places as defined under Paragraph C, Section 131 of the Local Government Code of 1991. Ancillary Building/Structure a secondary building/structure located within the same premises the use of which is incidental to that of the main building/structure. Ante-Mortem Inspection the services in examining the animals prior to slaughter to select for food animals those which are adequately rested and are apparently free from diseases or abnormal conditions, to isolate for further examination a disease, suspected disease, or suspected abnormal animals, to prevent contamination of personnel, premises and equipment by an animal suffering from a disease which is communicable, and to gather information for post-mortem inspection, diagnosis and judgment of carcass and offal. Apartelle a building or edifice containing several independent and furnished or semi-furnished apartments, regularly leased to tourists and travelers for dwelling on a more or less long-term basis and offering basic services to its tenants, similar to hotels. Apartment a room or suite of two or more rooms, designed and intended for, or occupied by one family for living, sleeping, and cooking purposes. Appraisal the act or process of determining the value of property as of a specific purpose. Arrastre the operation of conveying and loading merchandise on piers or wharves. Arrears payments not paid on time as provided by law according to its mode of payment. Assessment the act or process of determining the value of a property, or portion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. Assessment Level the percentage applied to the fair market value to determine the taxable value of the property. Assessed Value the appraised value of the real property multiplied by the assessment level. It is synonymous to taxable value. Astray Animal an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at-large in public or private places whether fettered or not. Banks and other financial institutions as defined under Paragraph E, Section 131 of the Local Government Code of 1991. Barangay Micro Business Enterprise (BIMBE) as defined under Republic Act No. 9178. Basement a portion of a building between floor and ceiling which is partly below and partly above grade but so located that the vertical distance from grade to ceiling. Bet Manager (Kasador) a person who calls and takes care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight and thereafter, distributes winning bets to the winners after deducting a certain commission. Bet-taker (Kristo) 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 win or losses his bets depending upon the result of the cockfights as announced by the referee or sentenciador. Billboard a flat surface on which advertising bills are posted. Brand any mark or stamp approved by the controlling authority and includes also any tag or label bearing such mark or stamp. Breeder a person engaged in gamefowl breeding propagation for personal and/or commercial purposes for eventual use in cockfighting. Brewer includes all persons who manufacture fermented liquor of any description for sale or delivery to others but does not include manufacturer of tuba, tapuy or similar domestic fermented liquors, whose production does not exceed two hundred gauge liters. Boarding House a house where rooms are rented for compensation by a week or by a month. Bondsman any person habitually engaged in the business of furnishing bonds in civil actions or for persons arrested or detained for prosecution. Bone Niche the small concrete niche to accommodate the small boxes containing the bones and skull of a cadaver from the cadaver niche. Boiler Room any room containing a steam or hot water boiler. Buildable Area the remaining space in a lot after deducting the required minimum open space. Building as defined under the Glossary of the National Building Code. Building Height as defined under the Glossary of the National Building Code. Building Length as defined under the Glossary of the National Building Code. Building Line as defined under the Glossary of the National Building Code. Building Permit a permit issued by the City Government to a person, firm, or corporation, including any government agency or instrumentality, authorizing them to erect, construct, alter, repair, move, convert or demolish any building or structure, or cause the same to be done. Burial Permit the permit issued by the City Mayor's office after a death certificate has been issued by the office of the Local Civil Registrar. Business as defined under Paragraph D, Section 131 of the Local Government Code of 1991. Business Sign an accessory sign that directs attention to a profession, business, commodity, service or entertainment conducted, sold or offered in the same place where the business is located; An identification or on premise sign. Cadaver a dead body of human being. For purposes of this Code, Cadaver is classified as follows: Cadaver A a dead body of a resident of Tagum City Cadaver B a dead body of a non-resident of Tagum City. Cadaver Niche or Cemetery Tomb the concrete niches intended to accommodate cadavers inside coffins or other containers. It shall be of two classifications: for adults and for children. Calling 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 and actresses, hostesses, masseurs, commercial stewards and stewardesses, etc. Capital the actual estate, whether in money or property owned by an individual or corporation, it is a fund with which it transacts its business and which would be liable to each creditor, and which in case of insolvency, passes to a receiver. Capital Investment as defined under Paragraph F, Section 131 of the Local Government Code of 1991. Carcass the body of a slaughtered animal. Certificate of Ownership Fee in Tagum City Livestock Center (TCLC), refers to the fee imposed as payment for the proof of ownership of a large cattle inclusive of the service charge, also referred to as "credential fee." Charges as defined under Paragraph G, Section 131 of the Local Government Code of 1991. Chiller an equipment used to lower the temperature of the carcass so as to delay the reproduction of bacteria and to prolong its freshness. Chiropodist one skilled in treating diseases of the hand and feet; but is not restricted to the treatment of ailment of the feet. Circus a building, tent, or area where feats of horsemanship, acrobatic performance, or similar acts are exhibited. City Public Market a public market maintained, owned and/ or operated by the City Government within its territorial jurisdiction. Club any regularly organized club, voluntary association or organized action maintained, conducted or controlled for the amusement, recreation, or improvement of the members thereof, for which an initiation is necessary or membership dues or fees are required before admission, and that the same is not operated for profit. Cockpit Manager a person who professionally, regularly and habitually manages a cockpit and cockfights therein. He may or may not be the owner of the cockpit himself. Cocktail Lounge same definition as Supper or Family Clubs. Collector the revenue collection clerk who is properly bonded representing the Office of the Economic Enterprises and who collects the fees or charges and issue the corresponding receipts or cash tickets. Coliseum amphitheater, covered or otherwise or other place where professional or non-professional athletic competitions, including boxing exhibitions, are held. Collecting Agency any person other than a practicing Attorney-at-Law 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 therefore; while a "Mercantile Agency" is any person engaged in the business of gathering information as to the financial standing ability, or credit of persons engaged in business, and reporting the same to subscribers or to customers applying and paying therefore. Commercial Broker all persons other than importers, manufacturers, producers or bona fide employees, who, for compensation or profit, sell or bring about sale or purchase of merchandise for other persons; bring proposed buyers and sellers together; or negotiate freight or other business for owners of vessels or other means of transportation, or for the shippers, consigners, or non-consigners of freight carried by vessels or other means of transportation. The term includes commission merchants. Commercial Land land area devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land. Compounder every person who, without rectifying, purifying, or refining distilled spirits, wine, or other liquor with any materials except water, manufacture any intoxicating beverage whatever. Concrete Block a hollow or solid concrete masonry unit made from cement and suitable aggregates such as sand, gravel, crushed stone, bituminous or anthracite cinders, burned clay, pumice, volcanic scoria, air cooled or expanded blast furnace slugs. Confiscatory undue seizure or forfeiture of private property in favor of the government. Construction all on-site work done from site preparation, excavation, foundation, assembly of all the components and installation of utilities and equipment of building/structures. Consumer those who directly purchase or acquire from manufacturers, producers, and distributors of articles or goods for their direct use or consumption, or for distribution for the use or consumption of others as the end users or ultimate consumers. Contractors as defined under Paragraph H, Section 131 of the Local Government Code of 1991. Cooperative a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. Corporation as defined under Paragraph I, Section 131 of the Local Government Code of 1991. Conversion a change in the use or occupancy of a building/structure to increase its value, utility and/or to improve its aesthetic quality. Corral Pen in Tagum City Livestock Center (TCLC), refers to the area where unsold livestock and poultry products are kept for safekeeping at the close of market day. Countryside and Barangay Business Enterprise as defined under Paragraph J, Section 131 of the Local Government Code of 1991. Dealer as defined under Paragraph K, Section 131 of the Local Government Code of 1991. Dealer in Securities all persons who for their own account, are engaged in the sale of stock, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities. Depreciated Value the value remaining after deducting depreciation from the acquisition cost. Designated Night Market Place a place officially designated by the government which could either be government lands, portions of roads or streets legally and temporarily closed to vehicular traffic to accommodate the night market project of the City Government. Disease-carrier an animal suspected of being affected with a disease or condition which may require its condemnation. Display Sign any material, device or structure that is arranged, intended, designed, or used as an advertisement, announcement, or directory that includes a sign, sign screen, billboard or advertising device of any kind. Display Stand any movable structure, table, showcase cabinet and the like where goods or periodicals are displayed. Distiller of Spirits comprises all who distill spirituous liquor by original and continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until manufacture thereof is complete. Downer a crippled or weakened animal unable to stand or showing abnormal locomotion. Economic Enterprises In this Code referred to as the Enterprises. These are the income generating facilities, activities and services operated and managed by the city which also provide services to the people. Economic Life the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. Electrical Sign a sign which has characters, letters, figures, designs, faces, backgrounds or outline illuminated by incandescent or fluorescent lamps or luminous tubes as part of the sign proper, neon signs included. These light sources being either external or internal. Excessive beyond what is considered acceptable, proper, usual, or necessary. Fair Market Value the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. Fee as defined under Paragraph L, Section 131 of the Local Government Code of 1991. Fish Fry a juvenile state of fish development following hatching during which time the fish is usually about 10-25 mm in length, or smaller depending on the natural mature size of the species. Fishing License a document evidencing the grant of permission by the City for the holder/bearer to engage in fishing activities within Municipal waters. Fit for Human Consumption in relation to meat, marine, poultry and other related products, an article which has been passed and appropriately branded by an authorized inspector and in which no changes due to diseases, decomposition or contamination have subsequently been found. Fish Inspector an authorized personnel who regularly inspects and monitors the sale of fish and other aquatic/marine products to insure the fitness of said products for human consumption. Floor Area as defined under the Glossary of the National Building Code Food Animal domestic livestock butchered/slaughtered for human consumption, such as cattle, carabao, buffalo, horse, sheep, goat, hog, deer, rabbit, and poultry (chicken, duck, geese, turkey and the like). Footing as defined under the Glossary of the National Building Code Foundation as defined under the Glossary of the National Building Code Franchise as defined under Paragraph M, Section 131 of the Local Government Code of 1991. Forest Land the public forest, the permanent forest or the forest reserves, and forest reservations. Forest Product a timber, pulp-wood/chip wood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, scenic, historical, recreational, and geologic resources in forest lands. Gamecock domesticated fowls, whether imported or locally bred, as well as the native fighting cock, indigenous to the country, especially bred, trained and conditioned for actual cockfighting or for propagation and breeding purposes for eventual use in cockfighting. Garbage the discarded food waste, or any other unwanted or useless material. Garage a building or portion thereof in which a motor vehicle containing gasoline, distillate, or other volatile, flammable liquid in its tank, is stored, repaired, or kept. Golf Course any place, compound or any portion thereof, where, for a fee or compensation, customers and club members are allowed to play golf or simulated golf games or practice golf. Government Owned and/or Operated Public Market market established out of public funds or those leased/acquired by any legal modes or means from private persons, natural or juridical, to be operated by the government either thru its instrumentality, branch or political subdivisions. Grade (Adjacent Ground Elevation) as defined under the Glossary of the National Building Code Gross Sales or Receipts as defined under Paragraph N, Section 131 of the Local Government Code of 1991. Ground Sign a sign resting on the ground. Halal Products goods of any kind which are culturally and religiously acceptable to Muslim Communities. Hawker or Hustler a person who peddles or hawks goods, wares, merchandise, or any articles, in any manner, from place to place or one who offers for sale articles by calling out in the streets. Hazardous Inflammable Liquid liquids with flash points below 100 degrees Fahrenheit such as gasoline, oil, kerosene and other similar materials. Holding Pen a holding area/corral for animals prior to slaughter. Hotel a building, edifice or premise or a completely independent part thereof, which is used for the regular reception, accommodation or lodging for travelers and tourists and the provision of services. Hot Meat meat from food animal and poultry clandestinely slaughtered and sold to the public. Importer any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad, for unloading therein, or which after such entry are consumed herein to become incorporated into the general mass of property in the Philippines. In the case of tax-free articles brought or imported into the Philippines by persons; entities, or exchanged in the Philippines to non-exempt private persons or entities, the purchasers or recipients shall be considered importers thereof. Imprint a plaque or sticker or lettering to be painted on either the top or the bottom of the poster or sign as a means of identifying the company to whom the structure belongs and the permits issued therefore. Improvement a valuable addition made to a real property or an amelioration in its condition, amounting to more than a mere repair, or replacement of parts involving capital expenditures and labor, which is intended to protect or enhance its value, beauty or utility or to adapt it for new or further purposes. Incombustible as defined under the Glossary of the National Building Code. Incombustible Material as defined under the Glossary of the National Building Code. Incombustible Roofing as defined under the Glossary of the National Building Code. Industrial Land land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land. Inspected and Condemned carcasses or parts of carcasses so marked as unsound, unhealthy, unwholesome or otherwise unfit for human food that can be rendered into animal feed shall be dyed (food-grade blue color) and cooked or rendered, while those unfit for both human and animal consumption shall be denatured with strong chemical disinfectants prior to final disposition. Inspected and Passed carcasses or parts of carcasses so marked have been inspected and passed in accordance with the regulations, and at the time they were inspected passed and so marked fit for human consumption. Inspection Fee a fee imposed for the conduct of inspection. Internet the interactive communication and information technology sourced through computers. Internet Caf a business establishment using the worldwide web or Internet system that enables users to view and interact with a variety of information accessed through a computer connected to a Local Area Network (LAN). Internet Service Provider (ISP) a local or national network provider of Internet services. Large Cattle two-year and older horses, mules, asses, carabaos, cows, and other domestic members of the bovine family. Lending Investor one engaged in money lending for a fee or interest. Levy an imposition or collection of an assessment, tax, fee, charge, or fine. License a permit granted to any business operation under the police power for purposes of regulations. Lien a charge upon real or personal property for the satisfaction of some debt or duty ordinarily arising by operation of law. Lodging House/inn/Tavern any house or building or portion thereof, in which any person or persons may be regularly harbored or received as transients for compensation. Lot a parcel of land on which a principal building and its accessories are placed or may be placed together with the required open spaces. A lot may or may not be the land designated as lot on recorded plot. Machinery as defined in the Glossary of the National Building Code. Magazine and/or Newspaper Stand an outdoor stall or center where newspapers, periodicals and/or other reading materials are sold and may include as items for sale, cigars and cigarettes, sweepstakes tickets only and no other commodity, provided a separate permit fee is paid for the retail of cigar and cigarettes as provided in this code. Manufacturer as defined under Paragraph O, Section 131 of the Local Government Code of 1991. Marginal Farmer or Fisherman as defined under Paragraph P, Section 131 of the Local Government Code of 1991. Market a private or public place, building or structure operated and dedicated to the service of the general public where basic commodities are displayed, offered for sale and for profit. Market Committee as defined in the Economic Enterprises Code. Market Premise an open space in the market compound; part of the market lot consisting of bare ground not covered by market buildings, usually occupied by transient vendors specially during market days. Market Stall a specific space or booth in the public market where merchandise is sold or offered for sale, or intended for such purposes in the public market. Marginal Fisherman refer to Fisheries Code. Masonry a form of construction composed of stone, brick, concrete, gypsum, hollow clay tile, concrete block or tile, or other similar building units or materials or combination of these materials laid up unit and set in molder. Meat Handling the slaughter, preparation, inspection, cutting, chilling, transporting of meat. Mercantile Agency a person engaged in the business of gathering information as to the financial standing ability, or credit of persons engaged in the business, and reporting the same to subscribers or to customers applying and paying therefore. Mezzanine Floor a partial intermediate floor in any storey or room of a building having an area not more than one-half (1/2) of the area of the room or space in which it is constructed. Minerals all natural inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state including coal. Soil which supports organic life, sand and gravel, guano, petroleum, geothermal energy and natural gas are included in this term but are governed by special laws. Mineral Lands lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials. Mineral Product the product produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. Motel a building, or portion thereof, in which any person or persons may be regularly harbored or received as transients or guests and which is provided with a common or individually enclosed garages. Motorized Tricycle a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the former having a total of four wheels, otherwise known as the motorela. Motorized Tricycle Operator's Permit (MTOP) a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. Motor Vehicle as defined under Paragraph Q, Section 131 of the Local Government Code of 1991. Moving the transfer of any building/structure or portion(s) thereof from its original location or position to another, either within the same lot or to different one. Municipal Waters as defined under Paragraph R, Section 131 of the Local Government Code of 1991. National Derby a cockfight promotion with nationwide participants. National Wealth all natural resources situated within the Philippine territorial jurisdiction including lands public domain, waters, minerals, coal, petroleum, mineral oils, potential energy forces or sources, gas and oil deposits, forest products, wildlife, flora and fauna, fishery and aquatic resources, and all quarry products. Neon Sign a discharged lamp where the neon tube contains a large proportion of neon gas, made/outlined to project letters or characters for the purpose of advertising. Night or Day Club a place frequented at nights or days, as the case may be, where foods, wines, and drinks are served and music is furnished by the operator and the patrons are allowed to dance with their own partners or with hostesses furnished by the management. Night Market a government regulated market conducted at specific time and duration of the night located in government property, portions of designated places or streets in the City of Tagum legally and temporarily close to vehicular traffic to accommodate people indulged in the business of selling goods or offer services to the public for profit, located outside the city public market. Non-Conforming Building a building, which does not conform with the regulations of the district where it is situated as to height, yard requirement, lot area, and percentage of occupancy. Non-Conforming Use the use of any building or land or any portion of such building or land which does not conform with the use and regulation of the zone where it is situated. Occupancy the purpose for which the building is used or intended to be used. The term shall also include the building or room housing such use. Change of occupancy is not intended to include change of tenants or proprietors. Occupancy Fee a fee collected from the new occupant of any stalls at the Economic Enterprises. Occupant the qualified and bona fide stall holder equipped with all the necessary permit and license. Occupation one's regular business or employment or an activity which principally takes up one's time, thought, and energies. It includes any calling, business, trade, profession or vocation. Offal the by-products, organs, glands and tissue other than the meat of the food animal. Such offal, in relation to slaughtered animals may or may not be edible Operator as defined under Paragraph S, Section 131 of the Local Government Code of 1991. Passenger Ship a vessel which is authorized to carry more than twelve (12) passengers as further defined in the Philippine Merchant Marine Rules and Regulations. Pawnbroker a person engaged in granting loans or deposits or pledges of personal property on the condition of returning the same at a stipulated price; displaying at his place of business three gilt of yellow bills or exhibiting a sign of money to loan on personal property or pledge; or otherwise engaged in the business known as pawnbroker. Peddler as defined under Paragraph P, Section 131 of the Local Government Code of 1991. Pedicab (Pedal-operated tricycle) otherwise known as "trisikad" is a vehicle having three (3) wheels and operated by means of a pedal to include bicycle with sidecar. Pedicab for commercial use a pedicab used to transport commercial goods of its owner for delivery to customers. Pedicab for hire a pedicab used in transporting passengers, goods or both for a fee. Pension House a private or family-operated tourist boarding house, tourist guest house or tourist lodging house employing non-professional domestic helpers regularly conducting several independent lettable rooms, providing common facilities such as toilets, bathrooms/showers, living and dining rooms and/or kitchen and where a combination of board and lodging may be provided. Permit a privilege to engage in a legal activity or business operation. Perpetual Niches for Bones a place where interested parties preserve the bones of their love ones in perpetuity after paying the necessary fee. Persistent Sidewalk Vendors or Persistent Vendors vendors who are engaged in business of vending or selling goods continuously despite the opposition or prohibition of the government. Person as defined under Paragraph U, Section 131 of the Local Government Code of 1991. Pit Manager a person who manages a cockpit. Pleasure Yacht a vessel, which is used for pleasure only as defined in the Philippine Merchant Marine Rules and Regulations. Post Abattoir Inspection the services in inspecting the meat and offal as they are prepared and transported from TCS to the markets. Post Mortem Inspection The services in examining the animals after slaughter to ensure the detection of lesions and abnormalities and to pass only meat and edible offal fit for food. Privately-Owned or -Operated Public Market market established by a private fund and operated by private persons, natural or juridical, under government permit. Privilege a right or immunity granted as a peculiar benefit, advantage or favor. Profession 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. Projecting Sign a sign fastened to, suspended from or supported on a building or structure the display surface of which is perpendicular from the wall surface or is at an angle therefrom. Promoter a person who is engaged in the convening, meeting, holding and celebration of specially programmed and arranged cockfighting like local and international derbies or competitions, special mains or matches or encounter, pintakasi and ordinary fights or hack fights. Public Market a place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like. Public Place a national, provincial, city or barangay streets, parks, plazas, and such other places open to the public. Quarry Resources a common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate. Race Track a place or compound, where exhibitions or trials of peed for a purse or price consideration are run by the competitors usually on horse or any other animal, or powered conveyances as trucks, automobiles or race cars. Real Property lands, building and machineries intended by the owner of the land or building for an industry or work which may be carried on in a building or on a land and which tend directly to meet the needs of the said industry or works. Reassessment the assigning of new assessed values to property, particularly real estate, as the result of a general, partial, or individual reappraisal of the property. Rectifier a person who rectifies, purifies or refines distilled spirits or wines by any process other than by original and continuous distillation from mask, wash, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. Refrigerating the storage or keeping of articles at a temperature not to exceed forty (40) degrees Fahrenheit above zero (0) degree in a refrigerating case. Regular Cockfights a cockfight held on Sundays and/or legal holidays. Remaining Economic Life the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. Remaining Value the value corresponding to the remaining useful life of the machinery. Renovation any physical change made on a building/structure to increase its value, utility and/or to improve its aesthetic quality. Rental the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. Repair the reconstruction and renewal of any part of an existing building for the purpose of restoring the same to its original condition and for maintenance. The word "repair" shall not apply to any change of construction. Replacement or Reproduction Cost the cost that would be incurred, on the basis of current prices, in acquiring an equally desirable, substitute property, or the cost of reproducing a new replica of the property, on the basis of the current prices with the same or closely similar material. Residents as defined under Paragraph V, Section 131 of the Local Government Code of 1991. Residential Land a land principally devoted for habitation. Resort a place for recreation and vacations. Restaurant a place where food and drinks are sold and served to customers. Retail as defined under Paragraph W, Section 131 of the Local Government Code of 1991. Revenue the income of a government from all sources. Roof Sign any sign installed on roofs, roof decks, parapets or eaves. Scale House the area where livestock and poultry products are brought for weighing. Services work rendered by the government to its constituents or by a private person contracted by the government. Shaft a vertical opening through a building for elevators, dumbwaiters, mechanical equipment, or similar purposes. Signboard a board carrying a notice or advertisement up to six (6) square meters in area. Sign Stand any movable structure upon which sign is mounted or supported. Sign Structure an edifice or building of any kind, or any piece of work artificially built up or composed of parts joined together in some definite manner. Socialized Housing a dwelling for the underprivileged and homeless as defined in Urban Development and Housing Act of 1992 (RA 7279). Special Cockfight a cockfight held on days other than Sundays and legal holidays for special purposes. Sports and Recreational Club/Center an establishment offering sports and recreational facilities to the general public. Sport/Recreational Fishing a fishing for pleasure by means of hook and line or similar device, hand spear or spear gun, etc., in which the quantity of fish caught, is only for personal pleasure and/or consumption and not for the purpose of sale or barter. Stage a partially enclosed portion of an assembly building which is designed of used for the presentation of plays, demonstrations, or other entertainment wherein scenery, drops or other effects may be installed or used, and where the distance between the top of the proscenium opening and the ceiling above the stage is more than one and one-half (1.5) meters. Stall an allotted space or booth where merchandise of any kind is sold or offered for sale. Stockbroker somebody who buys and sells stocks, shares, and other securities for clients on a commission basis. Stockyard a large enclosed yard with pens or covered stables where livestock is kept before being sold, slaughtered, or shipped. Streamer a long narrow flag or banner. Street a public road usually lined with buildings. Structure an edifice or building of any kind, or any piece of work artificially built up or composed of parts joined together in some definite manner. Tabo designated day for buying and selling of goods/ products. Transfer Fee a fee collected from the original occupant before transferring the stall to the new occupant. Tax an amount of money levied by a government on its citizens and used to run the government and the country or state. Tomb Permit a permit granted to use a cemetery tomb. Tour Operator/Agency an entity engaged in bookings for the accommodation, transportation and other related services extended to the tourists. Transfer of Ownership Fee a fee imposed for the transfer of ownership from one person to another. Transfer Permit a permit issued for the transfer of goods or items to other place/s. Tricycle for Hire a motorcycle fitted with a cab for public transport purposes. Tricycle Operator a person engaged in the business of operating tricycles. Urban Area all cities regardless of their population density and to municipalities with a population density of at least five hundred (500) persons per square kilometer. Utilization and Development the use or employment of improvement for practical expenditure and profitable measures. Value or Valuation of a Building the estimated cost of a building based on current replacement costs. Vendor a person, who either for himself or on commission, sells his goods and services in a stationary place. Vessel as defined under Paragraph X, Section 131 of the Local Government Code of 1991. Watercraft a vessel used for traveling on water. Wharfage as defined under Paragraph Y, Section 131 of the Local Government Code of 1991. Wholesale as defined under Paragraph Z, Section 131 of the Local Government Code of 1991. Weighing Fee a fee imposed for weighing the livestock, poultry, marine and agricultural products. Zone an area within the city for specific land use defined by man-made or natural boundaries. Zoning Ordinance a local legal measure affecting land use. SECTION 6. Definition of Acronyms. AF Archives Fee BFARMC Barangay Fisheries and Aquatic Resources Management Council BOI Board of Investment CENRO City Environment and Natural Commission Resources Office CSSDO City Social Services and Development Office CTFRB City Tagum Franchising and Regulatory Board DP Development Permit DMF Drainage Maintenance Fee ESPF Educational Support Program Fee FMU Fisheries Management Unit FSIF Fire Safety Inspection Fee GF Garbage Fee GOCC Government Owned or Controlled Corporation HLURB Housing and Land Use Regulatory Board IBP Integrated Bar of the Philippines IRA Internal Revenue Allotment LTO Land Transportation Office MTOP Motorized Tricycle Operator's Permit MBPF Mayor's Business Permit Fee NBC National Building Code (PD 1096) NIRC National Internal Revenue Code PALC Preliminary Approval and Locational Clearance PNP Philippine National Police PRC Professional Regulation Commission PTR Professional Tax Receipt RCEPF Reforestation, Conservation and Environmental Protection Fee RMF Road Maintenance Fee RPT Real Property Tax SEF Special Education Fund SF Security Fee SSF Sanitation Service Fee TCOTIT Tagum City Overland Transport Integrated Terminal TCPC Tagum City Public Cemetery TCPM Tagum City Public Market TCS Tagum City Slaughterhouse TCTC Tagum City Cultural and Trade Center TCLC Tagum City Livestock Center TPF Transfer Permit Fee UDHA Urban Development and Housing Act of 1992 (RA 7279) VAT Value Added Tax CHAPTER 2 City Taxes ARTICLE A Real Property Tax SECTION 7. Imposition of the Basic Real Property Tax (RPT). An annual Ad Valorem Tax shall be levied on the following real property: Particulars Tax Rate Residential 1% of the assessed value Agricultural 1% of the assessed value Commercial/Industrial/Special Real Properties 1.333% of the assessed value SECTION 8. Additional Levy on Real Property for the Special Education Fund (SEF). An annual additional Special Education Fund (SEF) shall be levied on the following real property and the proceeds thereof shall accrue exclusively to the Special Education Fund (SEF): Particulars Tax Rate Residential 1% of the assessed value Agricultural 1% of the assessed value Commercial/Industrial/Special Real Properties 1% of the assessed value SECTION 9. Annual Road Maintenance Fee. In addition to the Basic Real Property Tax and Special Educational Fund (SEF), an annual Road Maintenance Fee (RMF) will be collected based on the following schedule: Tax Due (in Php) RMF (in Php) Tax Due (in Php) RMF (in Php) 20.00-100.00 10.00 10,001.00-11,000.00 300.00 101.00-200.00 30.00 11,001.00-12,000.00 400.00 201.00-300.00 50.00 12,001.00-13,000.00 500.00 301.00-400.00 70.00 13,001.00-14,000.00 600.00 401.00-500.00 90.00 14,001.00-15,000.00 700.00 501.00-600.00 110.00 15,001.00-16,000.00 800.00 601.00-700.00 120.00 16,001.00-17,000.00 900.00 701.00-800.00 130.00 17,001.00-18,000.00 1,000.00 801.00-900.00 140.00 18,001.00-19,000.00 1,100.00 901.00-1,000.00 150.00 19,001.00-20,000.00 1,200.00 1,001.00-2,000.00 160.00 20,001.00-25,000.00 1,300.00 2,001.00-3,000.00 170.00 29,001.00-30,000.00 1,400.00 3,001.00-4,000.00 180.00 30,001.00-35,000.00 1,500.00 4,001.00-5,000.00 190.00 39,001.00-40,000.00 1,600.00 5,001.00-6,000.00 200.00 40,001.00-45,000.00 1,700.00 6,001.00-7,000.00 210.00 45,001.00-50,000.00 1,800.00 7,001.00-8,000.00 220.00 50,001.00-100,000.00 2,000.00 8,001.00-9,000.00 230.00 100,001.00 up 3,000.00 9,001.00-10,000.00 240.00 - - SECTION 10. Exemptions to the Imposition. The following are exempted from payment of the basic real property tax and the SEF tax; (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; (b) Charitable institutions, churches, and parsonage or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; (c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; (d) All real property owned by duly registered cooperatives as provided for under RA 6938; and (e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein and pursuant to Section 234 of the LGC, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January 1, 1992. SECTION 11. Time of Payment. The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) shall be due and payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first installment on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax and the additional SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior years delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 12. Tax Discount for Prompt Payment. If the basic real property and additional SEF tax are paid on or before the deadlines as provided for in Section 2A.05 of this Code, the taxpayer shall be entitled to a discount of ten percent (10%). SECTION 13. Collection and Distribution of Proceeds. The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the City Treasurer. The City Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay: Provided, that the Barangay Treasurer is properly bonded for the purpose: Provided, further, that the premium on the bond shall be paid by the City Government. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest, in accordance with the provisions of this Article, shall be distributed as follows: (a) Seventy percent (70%) shall accrue to the General Fund of the City; (b) Thirty percent (30%) shall be distributed among the component barangays of the city where the property is located in the following manner: 1) Fifty percent (50%) shall accrue to the barangay where the property is located. 2) Fifty percent (50%) shall accrue equally to all component barangays of this city. The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the additional one percent (1%) SEF tax shall be automatically released to the city school board for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the city school board. SECTION 14. Administrative Provisions. (a) Assessor to Furnish Treasurer with Assessment Roll. The City Assessor shall prepare and submit to the City Treasurer on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. (b) Notice of Time for Collection of Tax. The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Article, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the city hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. (c) Payment Under Protest. 1. No protest shall be entertained unless the taxpayers first pays the tax. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax to the City Treasurer who shall decide the protest within sixty (60) days from receipt. 2. Fifty percent (50%) of the tax paid under protest shall be held in trust by the City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Section 14 of this Code. 3. In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protester, or applied as tax credit against his existing or future tax liability. 4. In the event that the protest is denied or upon lapse of the sixty (60) day period prescribed in subparagraph (a), the taxpayer may, within sixty (60) days from receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. (d) Repayment of Excessive Collection. When an assessment of basic real property tax, or any tax levied under this Article, 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 for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer, may within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. (e) Notice of Delinquency in the Payment of the Real Property Tax. 1. When the real property tax or any other tax imposed under this Article becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the hall and in a publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the city. 2. Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests, and penalties may be made in accordance with Section 17 of this Code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. (f) Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other tax levied under this Article, the city may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. (g) City Government's Lien. The basic real property tax and any other tax levied under this Article constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and related interests and expenses. (h) Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under this Article, real property subject to such tax may be levied upon through issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The City Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the city. The warrant shall be mailed to or served upon the delinquent owner of the real property 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. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the City Assessor and Register of Deeds of the city, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. (i) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. (j) Advertisement and Sale. Within thirty (30) days after the service of the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be affected by posting a notice at the main entrance of the city hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the city. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the city hall, or on the property to be sold, or at any other place as specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod and which shall form part of his records. The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings. Provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The City Treasurer may advance an amount sufficient to defray the cost of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. (k) Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the City Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The City Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon and expenses of sale. (l) Final Deed to Purchaser. In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. (m) Purchase of Property by the City Government for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the City Government to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the city without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer the full amount of the real property tax and the related interest, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the City of Tagum. (n) Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlungsod may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding subsection at public auction. The proceeds of the sale shall accrue to the General Fund of the City. (o) Further Distraint or Levy. Levy may be repeated if necessary until the full amount due, including all expenses, is collected. (p) Collection of Real Property Tax Through the Courts. The City Government may enforce the collection of the basic real property tax or any tax levied under this article by civil action in any court of competent jurisdiction. The following civil action shall be filed by the City Treasurer within the period prescribed in Section 14. 1. The City Treasurer shall furnish the City Legal Office a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the city, the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. 2. Where cognizable in an inferior court, the action must be filed in the city where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff LGU shall file the complaint in the city where the property is situated. 3. In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the City Treasurer shall furnish the City Legal Officer the exact address of the defendant where he may be served with summons. (q) Action Assailing Validity of Tax Sale. No court shall entertain action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for the real property which was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be refunded to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive right of the delinquent owner of real property or the person having legal interest therein have been impaired. (r) Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to a 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 due on the property and all other costs that may have accrued, subject to the final outcome of the action. (s) Treasurer to Certify Delinquencies Remaining Uncollected. The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. SECTION 15. Special Provisions. (a) Condonation or Reduction of Real Property Tax and Interest. In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the city, the Sangguniang Panlungsod by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the city affected by the calamity. (b) Condonation or Reduction of Tax by the President of the Philippines. The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the city. (c) Duty of Register of Deeds and Notaries Public to Assist the City Assessor. It shall be the duty of the Register of Deeds and Notaries Public to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. (d) Insurance Companies to Furnish Information. Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof and the latter to ensure compliance therein. (e) Fees in Court Actions. As provided for in Sec. 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the City Treasurer shall be exempt from the payment of court and sheriff's fees. (f) Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to City. As provided for in Section 281 of the Local Government Code, all certificates, documents, and papers covering the sale of delinquent property to the city if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. (g) Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees. As provided for in Sec. 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. (h) Sale and Forfeiture Before Effectivity of this Code. Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of this Code shall be governed by the provisions of applicable ordinance or laws then in force. (i) Condonation of Real Property Tax and/or penalties to real properties owner of Tagum City whose portion/s of the property/ies had been utilized as road right of ways, drainage and other public use/purposes. Provided, however that the incentives and reliefs in the form of condonation of real property tax and or penalties shall be per square meter and/or per hectare based on the assessment of the concerned parties on the time the property is used as duly certified by the City Assessor. This excludes the following: 1. Delinquent real properties which have been disposed of at public auction to satisfy real property tax delinquent. 2. Real Properties subject to pending cases to court for real property tax delinquencies. 3. Real Properties with tax delinquencies which are being paid pursuant to a compromise agreement. 4. Those included in public auction conducted by the City Government of Tagum and were not purchased by private persons and entities; and 5. Those road right of ways drainage and open space/parks and play grounds of housing subdivisions which are not properly turned over to the City Government of Tagum. SECTION 16. Interests on Unpaid Real Property Tax. Particulars Rate (in Php) Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Section 14. 2% per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six months. SECTION 17. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts. Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under-assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by a fine of not less than One thousand pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or by imprisonment of not less than one (1) nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Article to perform acts relating to the administration of the real property tax or to assist the Assessor or Treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and punishment, at the discretion of the court. SECTION 18. Penalties for Delaying Assessment of Real Property and Assessment Appeals. Any government official who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than Five hundred pesos (P500.00) nor more than Five thousand pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. SECTION 19. Penalties for Failure to Dispose the Delinquent Real Property at Public Auction. The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Article any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to a fine of not less than One thousand pesos (P1,000.00) nor more than Five thousand pesos (P5,000.00), or by imprisonment of not less than one (1) nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. SECTION 20. Periods within Which to Collect Real Property Taxes. The basic property tax and any other tax levied under this Article shall be collected within five (5) years from the date they become due. No action for the collection of 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: (a) The City Treasurer is legally prevented from collecting the tax; (b) 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 to collect; and (c) The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. SECTION 21. Filing of Assessment Appeals. Any owner or person having legal interest in the property who is not satisfied with the action of the City Assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose, together with the copies of the tax declarations and such affidavits or documents submitted in support of the appeal. SECTION 22. Effect of Appeal on the Payment of Real Property Tax. Appeal on assessment of real property made under the provisions of this Article shall in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. ARTICLE B Tax on Idle Lands SECTION 23. Imposition of Tax. An annual tax shall be levied on idle lands, which shall be collected in addition to the basic real property tax. Idle Lands shall include the following: Annual Tax on Idle Lands a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. Moreover, fencing, opening/construction of roads and drainage shall not be considered as improvement. 0.75% of the assessed value of the property b) Lands, other than agricultural, located in the city, more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. However, when more than one-half (1/2) of the area is planted with trees, vegetables and cash crops, it shall not be considered as idle land. 0.75% of the assessed value of the property Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax. Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. SECTION 24. Exemptions. The city may exempt idle lands from the additional levy by reason of force majeure , civil disturbance, natural calamity or any cause or circumstance which physically or legally prevents the owner of the property or person having legal interest therein from improving, utilizing or cultivating the same. SECTION 25. Collection and Accrual of Proceeds. The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue to the General Fund of the city. SECTION 26. Listing of Idle Lands by the Assessor. The City Assessor shall make and keep an updated record of idle lands located within his area of jurisdiction. For purposes of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. Any violation of this provision, the City Assessor shall be held liable for a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and punishment, at the discretion of the court. ARTICLE C Socialized Housing Tax SECTION 27. Imposition of Tax. An annual Socialized Housing Tax shall be imposed on the following: Particulars Tax Rate Housing programs and projects covering houses and lots or home lots only duly undertaken by the government and private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with the provisions of the Urban Development and Housing Act of 1992. 0.5% on the assessed value of lands in urban areas in excess of P50,000.00 SECTION 28. Collection and Accrual of Proceeds. The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds of the additional socialized housing tax shall accrue to the Urban Development and Housing Program of the city. SECTION 29. Exemptions. The following are exempted from the socialized housing tax: (a) Those included in the coverage of RA 6657, otherwise known as the Comprehensive Agrarian Reform law; (b) Those actually used for national defense and security of the state; (c) Those used, reserved or otherwise set aside for government offices, facilities and other installations whether owned by the National Government, its agencies and instrumentalities, including government-owned or controlled corporations, or by the local government units; Provided, however, that the lands herein mentioned, or portions thereof, which have not been used for the past ten (10) years from the effectivity of RA 7279 shall be covered by this tax; (d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified by the proper government agency; and (e) Those actually and primarily used for religious, charitable, or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks. SECTION 30. Administrative Provision. The City Assessor shall keep an updated record of lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand Pesos (P50,000). For purposes of collection, the City Assessor shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE D Tax and Road Maintenance Fee on Transfer of Real Property Ownership SECTION 31. Imposition of Tax. An annual Tax and Road Maintenance Fee (RMF) shall be levied on the following: Particulars Rate of Tax RMF On the sale, donation, barter, or on any other mode of transferring ownership or title of real property 75% of 1% of the total consideration involved in the acquisition of the property or the fair market value in case of the monetary consideration involved in the transfer is not substantial whichever is higher Based on Road Maintenance Fee Table (Section 9) The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlungsod. SECTION 32. Exemption. The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax: SECTION 33. Time of Payment. It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the City Treasurer the tax herein imposed within ninety (90) days from the date of the execution of the deed or from the date of the property owner's death, otherwise he shall be liable to the payment of interest and surcharge as provided in the Code. SECTION 34. Penalty. Particulars Rate of Tax If tax is not paid within the time fixed 25% of the tax due plus interest of 1% per month until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed 36 months SECTION 35. Administrative Provisions. (a) The Registrar of Deeds of the city shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one. (b) The City Assessor shall require Tax Clearance from the City Treasurer's Office before effecting segregation, transfer of ownership, cancellation of demolished buildings and other structures. (c) Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within ninety (90) days from the date of notarization. ARTICLE E Tax on Printing and Publication SECTION 36. Imposition of Tax. A tax shall be levied from persons engaged in the printing and/or publication as follows: Particulars Tax Rate Gross annual receipts for the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature 75% of 1% New business 3/8 of 1% of the capital investment SECTION 37. Exemption. 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 38. Time of Payment. The tax imposed in this Article shall be due and payable in quarterly installments to the City Treasurer, within the first twenty (20) days following each quarter in the case of a newly-started business, the tax shall be paid before the business starts to operate. SECTION 39. Penalty. Particulars Tax of Surcharge/Penalty If tax is not paid within the fixed time 25% of the tax due plus 2% interest per month until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof shall exceed thirty six (36) months In case of willful neglect or fraudulent return or false return is willfully made 25% of the correct amount of tax due and a fine of P200.00 not more P600.00 or an imprisonment of not less than 1 month nor more than 6 months at the discretion of the court ARTICLE F Franchise Tax SECTION 40. Imposition of Tax. A Franchise Tax shall be imposed on any business enjoying a franchise within the territorial jurisdiction the City of Tagum at the following rates: Particulars Tax Rate Gross annual receipts which shall include both cash sales and sales on account realized during the preceding calendar year 75% of 1% New business 3/8 of 1% of the capital investment The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner. (a) If the principal office of the business is located in the city, the paid-up capital stated in the articles of corporation, in case of corporations, or in any similar document, in case of other types of business organization, shall be considered as capital investment. (b) In the case of a branch or sales office located in the city which commences business operations during the same year as the principal office but which is located in another locality, the paid-up capital referred in (a) shall mean the amount of the capital investment made for the said branch or sales office. (c) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 41. Exemption. The term businesses enjoying franchise shall not include holders of certificates of public convenience for the operation of public vehicles for reason that such certificates are not considered as franchises. SECTION 42. Time of Payment. The tax imposed in this Article shall be due and payable in quarterly installments to the City Treasurer, within the first twenty (20) days following each quarter. In the case of a newly-started business, the tax shall be paid before the business starts to operate. SECTION 43. Penalty. Particulars Rate of Surcharge/Penalty If tax is not paid within the fixed time 25% of the tax due plus 2% interest per month until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof shall exceed thirty six (36) months In case of willful neglect or fraudulent return or false return is willfully made 25% of the correct amount of tax due and a fine of P200.00 not more P600.00 or an imprisonment of not less than 1 month nor more than 6 months or both at the discretion of the court ARTICLE G Tax and Road Maintenance Fee on Sand, Gravel and Other Quarry Resources SECTION 44. Imposition of Tax. An annual Tax and Road Maintenance Fee (RMF) shall be imposed to any person who quarries sand, gravel and other resources within the territorial jurisdiction of the city at the following rate: Particulars Tax Rate RMF (in Php) Ordinary stones, sand, gravel, earth, and other quarry resources, such as but not limited to marl, marble, granite, volcanic cinders, basalt, tuff and rock phosphate, extracted from the public lands or from the beds of seas, lakes, rivers, streams creeks, and other public waters. 10% of the Fair Market Value per cum. - 4 wheelers 10.00/truck/trip - 6 wheelers 20.00/truck/trip - 10 wheelers 30.00/truck/trip Private lands quarried for business purposes shall secure a permit from the City Mayor and shall be taxed as retailer. In case the concessionaire engages in the retail of ordinary stones, sand, gravel, earth and other quarry resources at any place other than the quarry area, or delivers the same to the middlemen and/or end-user, the same shall be taxed not only as concessionaire but also as retailer. Every person or entity who shall establish, operate and maintain quarry yards within Tagum City shall first secure a special permit from the City Mayor and pay annually the corresponding fees: Particulars Fees (in Php) ESPF (in Php) RMF (in Php) with an area of: - 500 sq. m. or below 1,000.00 100.00 10.00 - 501 sq. m. to 1,000 sq. m. 1,250.00 125.00 25.00 - 1,001 sq. m. to 1,500 sq. m. 1,500.00 150.00 50.00 - 1,501 sq. m. to 2,000 sq. m. 1,750.00 175.00 75.00 - 2,001 sq. m. and above 2,000.00 200.00 100.00 SECTION 45. Issuance of Permit. Every person who shall extract sand and gravel and other quarry resources shall secure a permit from the City Mayor, pursuant to the procedural guidelines embodied in the Mines Administrative Order No. MRD - 27, series of 1980, the applicable provisions of which are hereby adopted as an integral part of this ordinance. SECTION 46. Exemption. Any government agency that has been granted a gratuitous permit to extract the above-mentioned materials for the purpose of governmental projects within the city shall be exempted from the payment of the tax herein prescribed. SECTION 47. Time and Place of Payment. The tax shall be due and payable in advance to the City Treasurer or his duly authorized representative before the materials are extracted and shall be based on the volume applied for in the application for quarry concession. SECTION 48. Surcharge for Late Payment. Failure to pay the tax on time as provided in this Article shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due. Such surcharge shall be paid at the same time and in the same manner as the tax due. Particulars Rate of Surcharge for Late Payment If tax is not paid within the fixed time 25% of the original amount of tax Interest on unpaid tax 2% per month from the date until the tax is fully paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed 36 months SECTION 49. Sharing of Proceeds. The proceeds of the tax on sand, gravel, and other quarry resources shall be distributed as follows: (a) City Government (30%) (b) Provincial Government (30%) (c) Barangay where the sand, and other quarry resources are extracted, forty percent (40%) SECTION 50. Periodic Inspection by City Officials. All operations under the permit shall be subject to periodic inspection by the City Mayor, City Environment and Natural Resources Officer, City Engineer and City Treasurer or by their duly authorized representative for the purpose of determining: (a) that the operation is confined within the permit area and not within one kilometer radius of an existing public/private structure; (b) that the materials extracted are in accordance with the terms and conditions of the permit; (c) that the permit is used exclusively by the permittee and shall not be transferred to any person, partnership or corporation without prior approval by the City Mayor. SECTION 51. Mandatory Requirement. All vehicles carrying sand, gravel, earth and other quarry resources shall at all times be covered with canvas. Any violation of this section shall be punished in accordance with existing applicable laws. SECTION 52. Authority to Impound Vehicles Carrying Extracted Materials without Permit. The City Mayor or the City Treasurer, or their representatives shall have the authority to impound any vehicle carrying stones, sand, gravel and other quarry materials extracted without the delivery receipt and corresponding permit to extract, and retailer's permit in case of concessionaire and retailer respectively, or for non-payment of the corresponding taxes and fees which may be assisted by the members of the PNP and/or Traffic Management Center upon request. The City Engineer or his authorized representative shall be the custodian of all impounded vehicles. The impounded vehicle shall only be released upon payment by the owner of the vehicle of the corresponding taxes, fees, charges and surcharges of twenty-five percent (25%) plus an interest of two percent (2%) per month until the amount is fully paid but not to exceed seventy-two percent (72%) and storage fee of Two Hundred Pesos (P200.00) per day with proper clearance issued by the City Treasurer or his duly authorized representative. SECTION 53. Printing of Delivery Receipts. The Office of the Treasurer is hereby authorized to print or cause the printing of serially numbered delivery receipts as may be necessary for the issuance to permittees or concessionaires who shall procure the same at the City Treasurer's Office. SECTION 54. Issuance of Delivery Receipts. The concessionaire or permittee shall at all times issue delivery receipts to any person/driver engaged in hauling sand, gravel, earth, stones and other quarry materials for purposes of inspection by the duly authorized representatives of the City Mayor, City Environment and Natural Resources Officer, City Treasurer. Such receipt must always be carried by the driver, which shall be shown upon demand. The original copy shall be issued to and carried by the driver, duplicate copy shall be attached to the monthly report of the permittee, the triplicate copy shall be given to the checkers of the City Treasurer at the checkpoints and the fourth copy shall be kept by the permittee which shall be made available during inspection by proper authorities. Any quarry material hauled or delivered to any destination without the corresponding delivery receipt shall be construed to have illegally extracted. ARTICLE H Tax, Educational Support Program Fee and Sanitation Service Fee on Professionals SECTION 55. Imposition of Tax. An annual Professional Tax, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) are hereby imposed on the following persons engaged in the exercise or practice of his profession requiring government examination: Profession TAX (in Php) ESPF (in Php) SSF (in Php) Aeronautical Engineer 300.00 150.00 50.00 Agricultural Engineer 300.00 150.00 50.00 Agriculturist 300.00 150.00 50.00 Architect 300.00 150.00 50.00 Certified Public Accountant 300.00 150.00 50.00 Chemical Engineer 300.00 150.00 50.00 Chemist 300.00 150.00 50.00 Civil Engineer 300.00 150.00 50.00 Criminologist 300.00 150.00 50.00 Customs Broker 300.00 150.00 50.00 Dentist 300.00 150.00 50.00 Electrical, Electronics and Communication Engineer 300.00 150.00 50.00 Environmental Planner 300.00 150.00 50.00 Fishery Technologist 300.00 150.00 50.00 Forester 300.00 150.00 50.00 Geodetic Engineer 300.00 150.00 50.00 Geologist 300.00 150.00 50.00 Interior Designer 300.00 150.00 50.00 Landscape Architect 300.00 150.00 50.00 Lawyer 300.00 150.00 50.00 Librarian 300.00 150.00 50.00 Marine Desk Officer 300.00 150.00 50.00 Marine Engineer Officer 300.00 150.00 50.00 Master Plumber 300.00 150.00 50.00 Mechanical Engineer 300.00 150.00 50.00 Medical Technologist 300.00 150.00 50.00 Metallurgical Engineer 300.00 150.00 50.00 Midwife 300.00 150.00 50.00 Mining Engineer 300.00 150.00 50.00 Naval Architect 300.00 150.00 50.00 Nurse 300.00 150.00 50.00 Nutritionist Dietician 300.00 150.00 50.00 Occupational Therapist 300.00 150.00 50.00 Ocular Pharmacology 300.00 150.00 50.00 Optometrist 300.00 150.00 50.00 Pharmacist 300.00 150.00 50.00 Physical Therapist 300.00 150.00 50.00 Physician 300.00 150.00 50.00 Professional Teacher 300.00 150.00 50.00 Radiologic Technologist and X-ray Tech 300.00 150.00 50.00 Registered Electrical Engineer 300.00 150.00 50.00 Registered Master Electrician 300.00 150.00 50.00 Sanitary Engineer 300.00 150.00 50.00 Social Worker 300.00 150.00 50.00 Other Professionals registered with PRC 300.00 150.00 50.00 SECTION 56. Coverage. Professionals who passed the bar examinations, or any board or other examinations conducted by the Professional Regulation Commission (PRC) shall be subject to the professional tax. SECTION 57. Payment of the Tax. The professional tax shall be paid before any professions herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 58. Time of Payment. The professional tax shall be paid on or before the thirty-first (31st) day of January of each year to the City Treasurer. Any person who first begins to practice a profession after the month of January must, however, pay the full tax before engaging therein. SECTION 59. Place of Payment. Every person legally authorized to practice his profession shall pay to the local government unit where he maintains his principal office in case he practices his profession in several places. SECTION 60. Administrative Provisions. (a) A person who paid the professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax or fee for the practice of such profession. (b) The City Treasurer or his duly authorized representative shall require from professionals their unexpired professional licensed card or Profession Identification Card issued by PRC or a certification from PRC that the professional ID/license card is still on process before accepting payment of their professional tax for the current year. In case of a lawyer, he/she must present his/her latest official receipt in payment of his/her Integrated Bar of the Philippines (IBP) membership fee issued by the latter. (c) Any individual or corporation employing a person subject to the professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. (d) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, survey's and maps, as the case may be, the number of the official receipt issued to him. (e) Every individual, association, partnership and corporation within the territorial jurisdiction of Tagum City shall prepare and submit a certified list of professionals under their employ to the City Treasurer on or before the last day of November of every year. Such list of professionals shall include the following information: 1. Name of the professional 2. Profession 3. Amount of tax paid 4. Date and number of official receipt 5. Year covered 6. Place of payment SECTION 61. Exemption. Professionals exclusively employed in the government shall be exempted from the payment of this tax. SECTION 62. Penalty. Failure to pay the tax within the time fixed herein shall render those liable to a surcharge of twenty five percent (25%) of the tax due. ARTICLE I Amusement Tax and Educational Support Program Fee on Admission SECTION 63. Imposition of Tax. An Amusement Tax and Educational Support Program Fee (ESPF) shall be collected from the gross receipts of admission fees from the following persons: Particulars Rate ESPF (in Php) Proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement 10% 2.00/person (in cinemas and cockpit only) SECTION 64. Manner of Computing Tax and Fee. For theaters or cinemas, the tax and ESPF shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 65. Exemption. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock, or similar concerts shall be exempt from the payment of the tax hereon imposed. SECTION 66. Procedure. All tickets must be registered with the Office of the City Treasurer. SECTION 67. Time and Place of Payment. The amusement tax on admission and ESPF shall be paid within the first twenty (20) days of the month for which they are due to the City Treasurer. SECTION 68. Verification of Tickets. The City Mayor or City Treasurer shall, whenever they deem it necessary for the good of the service, post their duly authorized inspectors at the gates of amusement places for the purpose of verifying all tickets sold thereat. Said duly authorized inspectors shall have access to all admission tickets being sold to the public from opening time of the amusement place up to closing time. SECTION 69. Filing of Return. Upon payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from admission fees during the preceding month. SECTION 70. Surcharge and Interest. Particulars Rate ESPF (in Php) If tax is not paid within the time fixed 25% of the original amount of tax 10% of Surcharges and Interest Interest on unpaid tax 2% per month from the date until the tax is fully paid 10% of Surcharges and Interest In case of willful neglect or fraudulent return or false return is willfully made 50% of the correct amount of tax due plus 2% a month from the date until the tax is fully paid 10% of Surcharges and Interest SECTION 71. Penalty. Particulars Rate ESPF (in Php) Willful failure to file a return and pay the tax on time as required and or Violates any of the provision of this article shall upon conviction P1,000.00 nor more than P5,000.00 or an imprisonment of not less ten (10) days nor more than six (6) months 10% of Interest Interest on unpaid tax 2% per month from the date until the tax is fully paid 10% of Interest In case of willful neglect or fraudulent return or false return is willfully made 50% of the correct amount of tax due plus 2% a month from the date until the tax is fully paid 10% of Interest The City Treasurer shall have the option to recommend to the City Mayor for the closure of the concerned establishment for non-payment of taxes, public interest and safety. ARTICLE J Annual Fixed Tax, Educational Support Program Fee and Road Maintenance Fee on Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers, Dealers or Retailers of All Products SECTION 72. Imposition of Tax. An annual Fixed Tax, Educational Support Program Fee and Road Maintenance Fee are imposed on every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of products to sales outlets, or consumers, whether directly or indirectly within the city, as follows: Particulars Fixed Tax (in Php) ESPF (in Php) RMF (in Php) 4 wheelers 500.00 100.00 250.00 6-8 wheelers 800.00 100.00 400.00 10 wheelers up 1,000.00 100.00 500.00 SECTION 73. Time and Place of Payment. The tax and fees imposed in this Article shall accrue on the first day of January and shall be paid to the City Treasurer within the first twenty (20) days of January. The City Mayor or the City Treasurer or their duly authorized representative is hereby authorized to apprehend or impound unregistered delivery vehicles. SECTION 74. Penalty and Surcharge. Particulars Rate ESPF (in Php) Failure to pay the tax within the fixed time A surcharge of 25% of the amount and an interest of 2% per month from the due date until the tax is fully paid 10% of Surcharge and Interest Willful neglect to pay the tax A fine of P500.00 10% of Fine Any person or persons violating this article A fine of P2,000.00 10% of Fine ARTICLE K Graduated Tax on Business SECTION 75. Imposition of Tax. A Graduated Tax on Business is imposed on the following persons who establish, operate, conduct or maintain their respective businesses within the City of Tagum in the amounts hereafter prescribed: a) On manufacturers, producers, 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: Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax (in Php) Less than 10,000.00 247 50 10,000.00 or more but less than 15,000.00 330.00 15,000.00 or more but less than 20,000.00 453.00 20,000.00 or more but less than 30,000.00 660.00 30,000.00 or more but less than 40,000.00 990.00 40,000.00 or more but less than 50,000.00 1,237.50 50,000.00 or more but less than 75,000.00 1,980.00 75,000.00 or more but less than 100,000.00 2,475.00 100,000.00 or more but less than 150,000.00 3,300.00 150,000.00 or more but less than 200,000.00 4,125.00 200,000.00 or more but less than 300,000.00 5,775.00 300,000.00 or more but less than 500,000.00 8,250.00 500,000.00 or more but less than 750,000.00 12,000.00 750,000.00 or more but less than 1,000,000.00 15,000.00 1,000,000.00 or more but less than 2,000,000.00 20,625.00 2,000,000.00 or more but less than 3,000,000.00 24,750.00 3,000,000.00 or more but less than 4,000,000.00 29,700.00 4,000,000.00 or more but less than 5,000,000.00 34,650.00 5,000,000.00 or more but less than 6,500,000.00 36,562.50 6,500,000.00 or more At a rate not exceeding fifty percent (50%) of one percent (1%) in excess of 6,500,000.00 The preceding rates shall apply only to amount of domestic sales of 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 other than those enumerated under paragraph (c) of this Article. (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this Article. Amount Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax (in Php) Less than 1,000.00 27.00 1,000.00 or more but less than 2,000.00 49.50 2,000.00 or more but less than 3,000.00 15.00 3,000.00 or more but less than 4,000.00 108.00 4,000.00 or more but less than 5,000.00 150.00 5,000.00 or more but less than 6,000.00 181.50 6,000.00 or more but less than 7,000.00 214.50 7,000.00 or more but less than 8,000.00 247.50 8,000.00 or more but less than 10,000.00 280.50 10,000.00 or more but less than 15,000.00 330.00 15,000.00 or more but less than 20,000.00 412.50 20,000.00 or more but less than 30,000.00 495.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 990.00 50,000.00 or more but less than 75,000.00 1,485.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,805.00 150,000.00 or more but less than 200,000.00 3,630.00 200,000.00 or more but less than 300,000.00 4,950.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 or more but less than 750,000.00 9,900.00 750,000.00 or more but less than 1,000,000.00 13,200.00 1,000,000.00 or more but less than 2,000,000.00 15,000.00 2,000,000.00 or more At a rate not exceeding sixty five percent (65%) of one percent (1%) in excess of 2,000,000.00 (c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under (a), (b), and (d) of this Section: 1. Rice and Corn; 2. Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not; 3. Cooking oil and cooking gas; 4. Laundry soap, detergents, and medicine; 5. Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; 6. Poultry feeds and other animal feeds; 7. School supplies; and 8. Cement. For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under (a), (b), and (d) of this Section: (d) On retailers: Gross Sales/Receipts for the Preceding Calendar Year Rate 400,000.00 or less 2.15% More than 400,000.00 8,600.00 plus 1.5% in excess of 400,000.00 However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Fifty Thousand Pesos (P50,000.00) subject to existing laws and regulations. (e) On contractors and other independent contractors like, in accordance with the following schedule: Gross Receipts for the Preceding Calendar Year Amount of Tax (in Php) Less than 5,000.00 41.25 5,000.00 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 13,875.00 750,000.00 or more but less than 1,000,000.00 15,375.00 1,000,000.00 or more but less than 2,000,000.00 17,250.00 2,000,000.00 or more At a rate not exceeding sixty-five percent (65%) of one per cent (1%) in excess of 2,000,000.00 For purposes of this section, the tax on general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. (f) On banks and other financial institutions, at the rate of seventy-five percent (75%) of one percent (1%) of the gross receipts of the preceding calendar year derived from: - Banks and Banking Institutions whether these transactions are recorded in the principal office: 1. Interest from loans and discounts this represents interest earned and actually collected on loans and discounts. The following is the breakdown: a) Discounts earned and actually collected in advance bills discounted b) Interest earned and actually collected on demand loan c) Interest earned and actually collected on time loans, including the earned portions of interest collected in advance d) Interest earned and actually collected on mortgage contracts receivables 2. Interest earned and actually collected on interbank loans 3. Rental of property this represents the following rental income: a) Earned portion of rental collected in advance from lessees of safe deposit boxes b) Rental earned and actually collected from lessees on bank premises and equipment 4. Income earned and actually collected from acquired assets 5. Income from sales or exchange of assets and property 6. Cash dividends earned and received on equity investments 7. Bank Commissions from lending activities 8. Income component of rentals from financial leasing 9. Interest Income from unpaid amount due from delinquent cardholders and "Finance Charges" 10. Merchant's Discount 11. Income from Automated Teller Machine (ATM) - Other Financial Institution whether these transactions are recorded in the principal office: 1. Gross receipts derived from interest, commissions and discounts from lending activities. 2. Income from financial leasing, dividends, rentals on property 3. Profit from exchange or sale of property, insurance premium Provided that Gross Receipts of the following businesses shall not be less than the minimum Gross Receipts set herein: 1. Universal/Commercial/Savings P10,000,000.00 2. Rural/Cooperative Bank 4000,000.00 3. Lending Investor 2,000,000.00 4. Pawnshop 2,000,000.00 (g) On any of the following business at a rate of 2.25% of the gross sales or receipts of the preceding calendar year: 1. Restaurants, cafes, cafeterias, carenderias, eateries, food caterers, ice cream and other refreshment parlors, and soda fountain bars; 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments; 3. Lessors, dealers, brokers of real estate; 4. Travel agencies and travel agents; 5. Boarding houses, pension houses, motels, apartments, apartelles, and condominiums; 6. Subdivision owners/Private Cemeteries and Memorial Parks; 7. Cockpit operations (to include plasada and cockpit rentals). (h) On any businesses conducted by professionals: There is hereby levied a tax of 65% of 1% of the gross receipts of the preceding calendar year on all businesses conducted by the professionals like Hospital, Medical Clinic, Dental Clinic, Optical Clinic, EENT Clinic, Skin/Dermatology Clinic, Veterinary Clinic, Law Firm/Office, Accounting Firm/Office and other businesses conducted by professionals in the City of Tagum. (i) On any businesses, not otherwise specified in the preceding paragraphs: There is hereby levied a tax of 2% of the gross receipts of the preceding calendar year on all other businesses, not otherwise specified in the preceding paragraphs, operating in the City of Tagum. SECTION 76. Presumptive Income Level. For every tax period, the Treasurer's Office shall prepare a stratified schedule of "presumptive income level" to validate the declarations of gross receipts of each business classification. SECTION 77. Tax on New Business. (a) A new business whose capital is P100,000.00 and less shall be exempted from paying the Business Tax, Mayor's Permit and other Regulatory Fees; however, it shall be required to secure a Business Plate, pay an ESPF of P125.00 and the necessary Occupational Permit for its employees. (b) A new business whose capital is more than P100,000.00 shall be exempted from paying the Business Tax but shall be required to secure a Mayor's Permit, Business Plate, Occupational Permit for its employees and pay the required Regulatory Fees. SECTION 78. Additional Line of Business. In case of application for an additional line of business, it shall be treated in the same manner as a new business. ARTICLE L Situs of Tax SECTION 79. Situs of the Tax. (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The city or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the City Mayor within fifteen (15) days after such transfer or relocation is affected. 2. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4. Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. (b) Sales Allocation 1. All sales made in the City of Tagum where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located. 2. If the business concerned has no branch office or sales outlet in Tagum City, the sale or transaction may be recorded in the place where the principal office of the said business is located. The taxes, however, shall accrue and be paid to Tagum City where the sale or transaction was made or consummated, associated with the delivery of the articles, commodities or things which are the subject matter of the contract of sale. 3. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the city where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant or plantation is located. The sales allocation in (a) and (b) above shall not apply to experimental farms. Local Government Units (LGUs) where only experimental farms are located shall not be entitled to the sales allocation herein provided for. 4. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: a) Sixty percent (60%) to the city or municipality where the factory is located; b) Forty percent (40%) to the city or municipality where the plantation is located. 5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. 6. The foregoing sales allocation under paragraph (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. 7. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. 8. All sales made by the factory, project office, plant or plantation located in this city shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this city. In case there is no branch or sales office or warehouse in this city, but the principal office is located therein, the sales made in the dais factory shall be taxable by this city along with the sales made in the principal office. (c) Route Sales sales made by route trucks, vans or vehicles in this city where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This city shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. ARTICLE M Payment of Business Taxes SECTION 80. Payment of Business Taxes. (a) The taxes imposed under Chapter 2, Section 8 and Section 24 of this Code shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempted by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided for under Chapter 2, Section 8 and Section 24 of this Code by any person, natural or juridical, shall require the issuance of a separate permit or license to each business. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Chapter 2, Section 8 of this Code which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in Chapter 2, Section 8 of this Code which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. SECTION 81. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 82. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. The City Mayor may recommend to the Sangguniang Panlungsod, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties. SECTION 83. Administrative Provisions. (a) Requirement. A person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter (Article) in this city shall first obtain a Mayor's Permit and pay the fee therefore and the business tax imposed under the pertinent Article. (b) Issuance and Posting of Official Receipt. The City Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this city. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives. (c) Invoices or Receipt. All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) Sworn Statement of Gross Receipts or Sales. Any person engaged in business subject to the business tax paid based on gross sales or receipts shall submit a sworn statement of his gross sales or receipts for the preceding calendar year and/or quarter in such manner and form as may be prescribed by the City Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the City Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. Any voluntary declaration of additional gross sales shall be made within fifteen (15) working days from the deadline of the filing of income tax return. Thereafter, declaration of additional final gross sales, whether voluntary or involuntary, shall be penalized according to the provisions as provided under this Code. (e) Submission of Certified Income Tax Return Copy. All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their Income Tax Returns (ITR) on or before April 30 of each year to the City Treasurer. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (f) Transfer of Business to Other Location. Any business for which a city business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this city. (g) Retirement of Business. Any person natural or juridical, subject to the tax on business shall, upon termination of the business, inform the City Treasurer of such cessation and submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. Failure on the part of the permittee to retire the business within the period stated above shall be fined in the amount of One Thousand Pesos (P1,000.00). For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. The City Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: (a) The City Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the City Treasurer shall recommend to the City Mayor the disapproval of the application of the termination or retirement of said business; (b) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; (c) In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor's permit therefore. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. The permit issued to a business retiring or terminating its operation shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books. (h) Duty of a person retiring from business , practice of profession, pursuit of a calling or exercise of privilege. In accordance to the pertinent provisions of Local Government Code of 1991 (RA 7160). (i) Death of Licensee. When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. ARTICLE N Fixed Business Taxes on Business, Trade and Occupation, Educational Support Program Fee and Sanitary Services Fee SECTION 84. Imposition of Fee. An annual Fixed Business Tax, Educational Support Program Fee and Sanitation Service Fee are imposed on the following peddlers: Particulars Fees (in Php) ESPF (in Php) SSF (in Php) Peddlers of any article of merchandise carried in trucks, jeeps, delivery panels, cars or any motor cars or vehicles unless otherwise provided herein 1,000.00 250.00 200.00 Peddlers of any article or merchandise carried in a motorized bicycle, tricycle or other similar motorized vehicles other than those specified in letter (a). 500.00 100.00 50.00 Peddlers of any article or merchandise carried in cart, carretela or other vehicle drawn by animals 350.00 100.00 50.00 Peddlers of any article or merchandise carried on bicycle or "trisikad" 200.00 100.00 50.00 Peddlers of any article or merchandise carried by person 100.00 50.00 50.00 SECTION 85. Exemption. Peddlers who sell vegetables, fruits, roots crops or food (native delicacies) personally carried by them are exempted from paying this tax. SECTION 86. Place of Payment of the Tax. The tax imposed under this sub-paragraph shall be paid to the Office of the City Treasurer. The official receipt evidencing payment of the tax shall serve as license to peddle in the city. The same shall be carried in the person of the peddler and shall be produced whenever demanded by the City Treasurer or any of his deputy treasurers. ARTICLE O Tax on Mining Operations SECTION 87. Tax on Mining Operations. An annual tax shall be levied from any mining companies and/or entities operating in the jurisdiction of the City of Tagum at the following rate: Particulars Tax Rate Gross receipts for the preceding year of mining companies and/or entities 1 1/2% SECTION 88. Situs of the Tax. Payment of the tax shall be made to Tagum City which has jurisdiction over the mining area. SECTION 89. Exclusion. Extraction of the following are excluded from the coverage of the tax levied herein: (a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources; (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 90. Time of Payment. The tax shall be paid within the first twenty (20) days of January or in quarterly installments. CHAPTER 3 Community Tax SECTION 91. Imposition of Tax. A Community Tax shall be imposed on persons, natural or juridical, residing in the city. SECTION 92. Individuals Liable to Community Tax. Every inhabitant of the Philippines who is a resident of this city, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00) In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 93. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this city shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (a) For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this city where the real property is situated Two Pesos (P2.00); and (b) For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two Pesos (P2.00). The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 94. Exemption. The following are exempted from the Community Tax: (a) Diplomatic and consular representatives (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 95. Place of Payment. The Community Tax shall be paid in the Office of the City Treasurer or to the deputized Barangay Treasurer. SECTION 96. Time of Payment/Penalties for Delinquency. (a) The Community Tax shall accrue on the first (1st) day of January each year which shall be paid not later than the last date of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year. (e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 97. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). SECTION 98. Presentation of Community Tax Certificate on Certain Occasions. As provided under Section 163 of the Local Government Code of 1991. SECTION 99. Collection and Allocation of Proceeds of the Community Tax. (a) The City Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of this city. The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows: 1. Fifty (50%) percent shall accrue to the general fund of the city; and 2. Fifty (50) percent shall accrue to the barangay where the tax is collected. CHAPTER 4 Permit and Regulatory Fees ARTICLE A Regulatory Fees SECTION 100. Administrative Provision. Pursuant to Section 151 of Republic Act No. 7160 otherwise known as the Local Government Code of 1991, the city government shall collect other fees in addition to all taxes and charges levied by the City Government of Tagum, as follows: (a) Educational Support Program Fee (ESPF) (b) Drainage Maintenance Fee (DMF) (c) Road Maintenance Fee (RMF) (d) Security Fee (SF) (e) Fire Safety Inspection Fee (FSIF) (f) Sanitation Service Fee (SSF) (g) Garbage Fee (GF) (h) Archival Fee (AF) SECTION 101. Imposition of Fees. The above fees shall be imposed to every person transacting business in any offices of the City of Tagum. The fee shall be collected based on different office transactions as provided in this Code. SECTION 102. Usage of Fees. These fees shall be used solely for the following purposes: (a) Educational Support Program Fee (ESPF) 1. Construction and Repair/Maintenance of School Buildings and Day Care Centers 2. Construction and Maintenance of City Library 3. Purchase of Reading Materials 4. Fabrication of School Chairs and Desks 5. Scholarship Grants 6. Information Technology 7. Research and Development (b) Drainage Maintenance Fee (DMF) 1. Construction, Repair and Maintenance of Drainages 2. Other operating expenses (c) Road Maintenance Fee (RMF) 1. Construction, Repair and Maintenance of Roads 2. Other operating expenses (d) Security Fee (SF) 1. Peace and Order Program 2. Other operating expenses (e) Fire Safety Inspection Fee (FSIF) 1. Purchase, Repair and Maintenance of Fire Trucks 2. Purchase of Fire Protective Gears 3. Purchase of Lots for Fire Sub-station 4. Other operating expenses (f) Sanitation Service Fee (SSF) 1. Maintenance of Cleanliness of streets and public places 2. Other operating expenses (g) Garbage Fee (GF) 1. Purchase, Repair and Maintenance of Garbage Trucks 2. Other operating expenses (h) Archival Fee (AR) 1. Maintenance of Archival System 2. Other Operating Expenses SECTION 103. Reforestation, Conservation and Environmental Protection Fee (RCEPF). a fee of Twenty Pesos (P20.00) shall be imposed on any persons, establishments or businesses for every transaction with the City Government of Tagum. However, cash tickets and payments for Monthly Stall Rental, Terminal/Tool Fees, Slaughterhouse/Livestock Fees at the Economic Enterprises are exempted from this fee. SECTION 104. Use of RCEPF. Income derived from payment of RCEPF shall be used for the reforestation, conservation and environmental protection as well as pollution control which shall include the cost of preparation, purchase of planting materials, chemicals, fertilizers, labor, gadgets when necessary. SECTION 105. Manner of Payment. The regulatory fees imposed in this Article shall be paid to the City Treasurer. ARTICLE B Mayor's Business Permit Fee, Educational Support Program Fee, Drainage Maintenance Fee for All Business Establishments SECTION 106. Mayor's Business Permit. It shall be unlawful for any person or entity to conduct or engaged in any business, trade or occupation within the territorial jurisdiction of the City of Tagum for which a permit is required for the proper supervision and enforcement of existing laws and ordinances governing the sanitation, security and welfare of the public and the health of the employees engaged in the business, trade or occupation specified in this Code and others ordinances that may hereafter be enacted, without first having secured a permit therefore from the City Mayor. SECTION 107. Imposition of Fee. An annual Mayor's Business Permit Fee (MBPF), Educational Support Program Fee (ESPF), Drainage Maintenance Fee (DMF) shall be collected for the issuance of a Mayor's Permit to operate a business, cooperatives, pursue an occupation or calling, or undertake any activity within the city. (a) For Renewal of Business Permit. The MBPF, ESPF and DMF are payable for every distinct or separate business or place where the business or trade is conducted and the corresponding fees be paid as follows: Tax Due (in Php) MBPF (in Php) ESPF (in Php) DMF (in Php) Less than 200.00 33.00 16.50 3.30 200.01-300.00 49.50 24.75 4.95 300.01-400.00 66.00 33.00 6.60 400.01-500.00 82.50 41.25 8.25 500.01-600.00 99.00 49.50 9.90 600.01-700.00 115.50 57.75 11.55 700.01-800.00 132.00 66.00 13.20 800.01-900.00 148.50 14.25 14.85 900.01-1,000.00 165.00 82.50 16.50 1,000.01-2,000.00 330.00 165.00 33.00 For every 1,000.00 In excess of 2,000.00 30.00 50% of MBPF 10% of MBPF (b) Provided that businesses enumerated hereunder shall pay an annual MBPF, ESPF and DMF as specified herewith: Particulars MBPF (in Php) ESPF (in Php) DMF (in Php) Gasoline Station - Small (10 nozzles below) 3,000.00 1,500.00 300.00 - Big (11 nozzles and up) 5,000.00 2,500.00 500.00 LPG Dealers - Small 1,000.00 500.00 100.00 - Medium 3,000.00 1,500.00 300.00 - Large 5,000.00 2,500.00 500.00 Trucking/Hauling Services - Below 5 units 1,000.00 500.00 100.00 - 6 to 10 units 3,000.00 1,500.00 300.00 - 11 units and above 5,000.00 2,500.00 500.00 (c) For new business. The MBPF, ESPF and DMF are payable for every distinct or separate business or place where the business or trade is conducted and the corresponding fees shall be paid as follows: Particulars MBPF (in Php) ESPF (in Php) DMF (in Php) A. All Types of Business (based on capital) 100,000.00 and below - 50.00 50.00 100,001.00-200,000.00 1,000.00 100.00 100.00 200,001.00-300,000.00 1,250.00 125.00 125.00 300,001.00-400,000.00 1,500.00 150.00 150.00 400,001.00-500,000.00 1,750.00 175.00 175.00 500,001.00-600,000.00 2,000.00 200.00 200.00 600,001.00-700,000.00 2,250.00 225.00 225.00 700,001.00-800,000.00 2,500.00 250.00 250.00 800,001.00-900,000.00 2,750.00 275.00 275.00 900,001.00-1,000,000.00 3,000.00 300.00 300.00 1,000,001.00-5,000,000.00 4,000.00 400.00 400.00 5,000,001.00-10,000,000.00 5,000.00 500.00 500.00 10,000,001.00-15,000,000.00 6,000.00 600.00 600.00 15,000,001.00-25,000,000.00 7,000.00 700.00 700.00 25,000,001.00-50,000,000.00 10,000.00 1,000.00 1,000.00 50,000,001.00 and above 15,000.00 1,500.00 1,500.00 B. Businesses conducted by Professionals 1,000.00 100.00 100.00 SECTION 108. Time and Manner of Payment. The taxes, charges and regulatory fees for the issuance of a Mayor's Permit shall be paid to the City Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. SECTION 109. Business Inspection Fee. Any business operation in the City of Tagum shall be charged an inspection fee of One Hundred Pesos (P100.00) for the services rendered by business permit and license inspectors. The inspection fee shall be uniformed to all businesses and establishments operating in this City and shall be payable per annum which shall be due with other regulatory fees. SECTION 110. Administrative Provisions. (a) Supervision and control over establishments and places. The City Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the city. (b) Application for Mayor's Permit: False Statement. An application for a Mayor's Permit shall be filed with the Office of the City Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. A Mayor's Permit shall be refused to: 1. A person who previously violated any ordinance or regulation governing permits granted; 2. A person whose business establishment or undertaking does not conform with Zoning regulations, and safety, health and other requirements of the city; 3. A person who has unsettled tax obligation, debt or other liability to the government; 4. A person who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the city for the same or a closely similar type of activity or business. (c) Posting of Permit. Every permittee shall post the Mayor's Business Permit, its corresponding receipts and business registration plate in a conspicuous place within the business establishment at all times. For non-posting of the above-mentioned, a penalty of One Thousand Pesos (P1,000.00) shall be charged for every inspection conducted. (d) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (e) Revocation of Permit. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to the city or abuses his privilege to do business to the injury of the public moral or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the City Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that may be imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until restored by the Office of the City Mayor. SECTION 111. Rules and Regulations on Certain Establishments. (a) On restaurants, cafes, cafeterias, carenderias, eateries, food caterers, ice cream and other refreshment parlors, soda fountain bar. Cook or food dispenser should secure a Food Handler's Certificate from the City Health Office, renewable every six (6) months. (b) Establishments selling cooked food should be adequately covered and protected from dust, flies and other insects, and should follow the rules and regulations on sanitation promulgated by the City Health Office and existing laws or ordinances. (c) Sauna bath, massage, barber and beauty shops. Said shops will not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the City Health Office. ARTICLE C Permit Fee, Educational Support Program Fee, Sanitation Service Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 112. Imposition of Fees. An annual Permit Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be collected from cockpit operators and personnel. Furthermore, an Educational Support Program Fee (ESPF) shall be collected for every hackfight and derby. Particulars Fees (in Php) ESPF (in Php) SSF (in Php) From the Owner/Operator/Licensee of the Cockpit 1. Application Filing Fee 20,000.00 2,000.00 1,000.00 2. Annual Cockpit Permit Fee 10,000.00 1,000.00 500.00 From cockpit personnel 1. Promoter/Host 2,000.00 200.00 100.00 2. Pit Manager 1,000.00 100.00 50.00 3. Referee 200.00 20.00 10.00 4. Bet Taker "Kristo" (Inside/Outside of the Rueda) 300.00 30.00 15.00 5. Bet Manager "Maciador/Kasador" 500.00 50.00 25.00 6. Gaffer "Mananari" 200.00 20.00 10.00 7. Cashier 200.00 20.00 10.00 8. Derby (Matchmaker) 1,000.00 100.00 50.00 Hackfight - 20.00/fight - Derby - 100.00/fight - SECTION 113. Franchise Application. No cockpit shall be established, operated and maintained without first securing a franchise from the Sangguniang Panlungsod and which shall be for a period of ten (10) years. SECTION 114. Licensing the Cockpits. Subject to the provisions of Book II of Republic Act 7160, the Sangguniang Panlungsod shall enact an Ordinance authorizing the issuance of license to operate a cockpit in the City of Tagum pursuant to the provisions of Article 99 Section (a) Subsection (3) Paragraph (v) of the Rules and Regulations Implementing the Local Government Code of 1991. The following requirements must be fully complied with prior to the issuance of licenses: (a) New License: 1. Zoning/Locational Clearance issued by the Zoning Administrator 2. Building Plan and Design duly approved by the City Engineer 3. Sanitary Permit/Clearance issued by the City Health Office 4. Payments of the required City taxes and fees (b) Annual Renewal: 1. Certification from the City Engineer to the effect that such cockpit is free from material, structural or other physical hazards 2. Sanitary Permit/Clearance issued by the City Health Office 3. Payments of the required City taxes and fees SECTION 115. Registration of Cockpits. All cockpits in Tagum City after having been granted authority to operate by the Sangguniang Panlungsod shall register with the Office of the City Mayor. No cockpits shall be allowed to operate without the proper registration certificate. SECTION 116. Time and Manner of Payment. (a) The application filing fee shall be payable to the City Treasurer upon application for a permit or license to operate and maintain cockpits; (b) The cockpit registration fee shall be also payable upon application for a permit before a cockpit can operate and shall be secured within the first twenty days of January of each year in case of renewal thereof January 20; (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee. SECTION 117. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City. ARTICLE D Special Permit Fee, Educational Support Program Fee and Sanitation Service Fee for Special Cockfighting SECTION 118. Imposition of Fees. A Special Permit Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be collected for the following cockfighting: Particulars Fees (in Php) ESPF (in Php) SSF (in Php) National/Local Derby 2,000.00/day 200.00/day 100.00/day International Derby 4,000.00/day 400.00/day 200.00/day SECTION 119. Exclusion. Regular cockfights, i.e. , those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. SECTION 120. Time and Manner of Payment. The fees herein imposed shall be payable to the City Treasurer before the special cockfights and derbies can be lawfully held. SECTION 121. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City. ARTICLE E Fee, Educational Support Program Fee and Drainage Maintenance Fee on Every Bus, Jeepney and Multi-Cab SECTION 122. Imposition of Fees. An annual Fee, Educational Support Fund Program Fee (ESPF), Drainage Maintenance Fee (DMF) shall be levied from all public vehicles soliciting passengers within the territorial jurisdiction of Tagum City, as follows: Particulars Fees (in Php) ESPF (in Php) DMF (in Php) Bus 300.00/unit 25.00/unit 25.00/unit Jeepney (4-6 wheelers) 200.00/unit 15.00/unit 15.00/unit Multi-cab 150.00/unit 20.00/unit 20.00/unit SECTION 123. Exemption. Provided that all motorized tricycles for hire and utility tricycles for hire and utility tricycles shall not be subjected to the above imposition. SECTION 124. Time of Payment. The annual fee herein imposed shall be payable within the first twenty (20) days of January. ARTICLE F Building and Other Construction Permit Fees SECTION 125. Declaration of the Policy. It is hereby declared to be the policy of the State to safeguard life, health, property, and public welfare, consistent with the principles of sound environmental management and control; and to this end, make it the purpose of this Code to provide for all buildings and structures a framework of minimum standards and requirements to regulate and control their location, site, design, quality of materials, construction, use, occupancy, and maintenance. SECTION 126. Scope and Application. (a) The scope of this Code shall cover the following disciplines: architectural, civil/structural, electrical, mechanical, sanitary, plumbing, and electronics. This shall also apply to the design, location, siting, construction, alteration, repair, conversion, use, occupancy, maintenance, moving, demolition of, and addition to public and private buildings and structures, except traditional indigenous family dwellings, and those covered by Batas Pambansa Bilang 220 otherwise known as the "Economic and Socialized Housing Projects." (b) Existing buildings or structures without appropriate building permit/certificate of occupancy may be legalized and issued the necessary permits and certificates, provided, they are made to conform to these rules and regulations. However, they shall be subject to the imposition of the penalties, surcharges, fines and other appropriate measures. (c) The applicable and consistent provisions of the allied professional codes and other government agency codes as approved by the DPWH Secretary shall serve as the referral codes of PD 1096. SECTION 127. General Building Requirements. (a) All buildings or structures as well as accessory facilities thereto shall conform in all respects to the principles of safe construction and must be suited to the purpose for which they are designed. (b) Buildings or structures intended to be used for the manufacture and/or production of any kind of article or product shall observe adequate environmental safeguards. (c) Building or structures and all parts thereof as well as facilities found therein shall be maintained in safe, sanitary and good working condition. SECTION 128. Site Requirement. The land or site upon which will be constructed with any building or structure, or any ancillary or auxiliary facility thereto, shall be sanitized, hygienic or safe. In case of sites or buildings intended for use as human habitation or abode, the same shall be at a safe distance, as determined by the competent authorities, from streams or bodies of water and/or sources of air considered to be polluted; from a volcano or volcanic site and/or any other building considered to be a potential source of fire or explosion. SECTION 129. Administrative Provision. It shall be unlawful for any person, firm or corporation, to erect, construct, enlarge, alter, repair, move, improve, remove, convert, demolish, equip, use, occupy or maintain any building or structure or cause the same to be done contrary to or in violation of any provision of the Code. Any person, firm or corporation who shall violate any of the provisions of the Code and/or commit any act hereby declared to be unlawful shall upon conviction, be punished by a fine of not more than Twenty Thousand Pesos (P20,000.00) or by imprisonment of not more than two (2) years or by both such fine and imprisonment; Provided, that in the case of corporation firm, partnership and association, the penalty shall be imposed upon its officials responsible for such violations and in case the guilty party is an alien, he shall be immediately deported after paying of the fine and/or service of his sentence. SECTION 130. Classification, Groupings (Group 1. A, B, C, D, E, G, H, I; Group 2. F & Group 3. J) and General Requirements of All Buildings by Use or Occupancy. As provided in the National Building Code. SECTION 131. Filing/Processing Fees. The fees shall be imposed on every application for permit and certificate of occupancy, as follows: Particular Fee (in Php) Filing 100.00 Processing 200.00 SECTION 132. Bases of Assessment and Fixed Cost of Construction. (a) Character of occupancy or use of building/structure (b) Cost of construction (c) Floor area (d) Height Regardless of the type of construction, the cost of construction of any building/structure for the purpose of assessing the corresponding fees shall be based on the following table: SECTION 133. Imposition of Fees. NBC Table II.G.1. On Fixed Cost of Construction Per Sq. M. Location Group Tagum City A, B, C, D, E, G, H, I P10,000.00 F P8,000.00 J P6,000.00 Construction/addition/renovation/alteration of buildings/structures under Groups and Sub-Divisions shall be assessed as follows: a) Division A-1 (Residential building/structure for the exclusive use of single family occupants) (Area in sq. meters) Building Fee (in Php) a.1) Original complete construction up to 20.00 sq. meters 2.00/sq m a.2) Additional/renovation/alteration up to 20.00 sq. meters regardless of floor area of original construction 2.40/sq m a.3) Above 20.00 sq. meters to 50.00 sq. meters 3.40/sq m a.4) Above 50.00 sq. meters to 100.00 sq. meters 4.80/sq m a.5) Above 100.00 sq. m to 150 sq. meters 6.00/sq m a.6) Above 150.00 sq. meters 7.20/sq m b) Division A-2 (Residential building for the exclusive use of non-leasing occupants not exceeding 10 persons) (Area in sq. meters) Building Fee (in Php) b.1) Original complete construction up to 20.00 sq. meters 3.00/sq m b.2) Additional/renovation/alteration up to 20.00 sq. meters regardless of floor area of original construction 3.40/sq m b.3) Above 20.00 sq. meters to 50.00 sq. meters 5.20/sq m b.4) Above 50.00 sq. meters to 100.00 sq. meters 8.00/sq m b.5) Above 100.00 sq. m to 150 sq. meters 8.40/sq m c) Divisions B-1/C-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/l-1 and J-1, 2, 3 (as classified in the NBC) (Area in sq. meters) Building Fee (in Php) c.1) Up to 500 23.00/sq m c.2) Above 500 to 600 22.00/sq m c.3) Above 600 to 700 20.00/sq m c.4) Above 700 to 800 19.50/sq m c.5) Above 800 to 900 18.00/sq m c.6) Above 900 to 1,000 17.00/sq m c.7) Above 1,000 to 1,500 16.00/sq m c.8) Above 1,500 to 2,000 15.00/sq m c.9) Above 2,000 to 3,000 14.00/sq m c.10) Above 3,000 12.00/sq m d) Divisions C-2/D-1, 2, 3 (as classified in the NBC) (Area in sq. meters) Building Fee (in Php) d.1) Up to 500 12.00/sq m d.2) Above 500 to 600 11.00/sq m d.3) Above 600 to 700 10.20/sq m d.4) Above 700 to 800 9.60/sq m d.5) Above 800 to 900 9.00/sq m d.6) Above 900 to 1,000 8.40/sq m d.7) Above 1,000 to 1,500 7.20/sq m d.8) Above 1,500 to 2,000 6.60/sq m d.9) Above 2,000 to 3,000 6.00/sq m d.10) Above 3,000 5.00/sq m e) Division J-2 structures shall be assessed 50% of the rate of the principal building of which they are accessories (Sections 3.a. to 3.d.). Certificates of Use or Occupancy Fee For fixed costing refer to NBC Table II.G.1 a) Division A-1 and A-2 Buildings Fees (in Php) a.1) Costing up to P150,000.00 100.00 a.2) Costing more than P150,000.00 up to P400,000.00 200.00 a.3) Costing more than P400,000.00 Up to P 850,00.00 400.00 a.4) Costing more than P850,000.00 up to P1,200,000.00 800.00 a.5) Every million or portion thereof in excess of P1,200,000.00 800.00 b) Divisions B-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/and I-1 Buildings: Fees (in Php) b.1) Costing up to P150,000.00 200.00 b.2) Costing more than P150,000.00 up to P400,000.00 400.00 b.3) Costing more than P400,000.00 up to P850,00.00 800.00 b.4) Costing more than P850,000.00 up to P1,200,000.00 1,000.00 b.5) Every million or portion thereof in excess of P1,200,000.00 1,000.00 c) Divisions C-1, 2/D-1, 2, 3 Buildings: Fees (in Php) c.1) Costing up to P150,000.00 150.00 c.2) Costing more than P150,000.00 up to P400,000.00 200.00 c.3) Costing more than P400,000.00 Up to P 850,00.00 600.00 c.4) Costing more than P850,000.00 up to P1,200,000.00 900.00 c.5) Every million or portion thereof in excess of P1,200,000.00 900.00 d) Division J-] Buildings/structures: Fees (in Php) d.1) With floor area up to 20.00 sq. meters 50.00 d.2) With floor area above 20.00 sq. meters up to 500.00 sq. m. 240.00 d.3) With floor area above 500.00 sq. meters up to 1,000.00 sq. m 360.00 d.4) With floor area above 1,000.00 sq. meters up to 5,000.00 sq. m 480.00 d.5) With floor area above 5,000.00 sq. meters up to 10,000.00 sq. m 200.00 d.6) With floor area above 10,000.00 sq. meters 2,400.00 e) Division J-2 Structures: Fees (in Php) e.1) Garages, carports, balconies, terraces, lanais and the like 50% of the rate of the principal building, of which they are accessories e.2) Aviaries, aquariums, Zoo structures and the like same rate as "(d) Division J-1 Buildings /Structures" e.3) Towers such as for Radio and TV transmissions, cell site, sign (ground or roof type) and water tank supporting structures and the like in any location shall be imposed fees as follows: e.3.1) First 10.00 meters of height from the ground 800.00 e.3.2) Every meter or fraction thereof in excess of 10.00 meters 50.00 f) Change in Use/Occupancy, per sq. meter or fraction thereof of area affected 5.00 Accessories of the Building/Structure Fees Particulars Fees (in Php) a) All parts of buildings which are open on two (2) or more sides, such as balconies, terraces, lanais and the like, shall be charged 50% of the rate of the principal building of which they are a part (Sections 3.a. to 3.d. of this Schedule). - b) Buildings with a height of more than 8.00 meters shall be charged an additional fee of twenty-five centavos (P0.25) per cu. meter above 8.00 meters. The height shall be measured from the ground level up to the bottom of the roof slab or the top of girts, whichever applies. - c) Bank and Records Vaults with interior volume up to 20.00 cu. Meters 20.00 c.1) In excess of 20.00 cu. Meters 8.00 d) Swimming Pools, per cu. meter or fraction thereof: d.1) GROUP A Residential 3.00 d.2) Commercial/Industrial GROUPS B, E, F, G 36.00 d.3) Social/Recreational/Institutional GROUPS C, D, H, I 24.00 d.4) Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring 50% of the above rates d.5) Swimming pool shower rooms/locker rooms: (a) Per unit or fraction thereof 60.00 (b) Residential GROUP A 6.00 (c) GROUPS B, E, F, G, 18.00 (d) GROUPS C, D, H, 12.00 e) Construction of firewalls separate from the building: e.1) Per sq. meter or fraction thereof 3.00 e.2) Provided, that the minimum fee shall be 48.00 f) Construction/erection of towers: Including Radio and TV towers, water tank supporting structures and the like: Use or Character of Occupancy Support Self-Supporting (Trilon Guyed) f.1) Single detached dwelling units 500.00 150.00 f.2) Commercial/Industrial (Groups B, E, F, G) up to 10.00 meters in height 2,400.00 240.00 - Every meter or fraction thereof in excess of 10.00 meters 120.00 12.00 f.3) Educational/Recreational/Institutional (Groups C, D, H, I) up to 10.00 meters in height 1,800.00 120.00 - Every meter or fraction thereof in excess of 10.00 meters 120.00 12.00 g) Storage Silos, up to 10.00 meters in height g.1) Every meter or fraction thereof in excess of 10.00 meters 2,400.00 g.2) Silos with platforms or floors shall be charged an additional fee in accordance with Section 3.e. of this Schedule 150.00 h) Construction of Smokestacks and Chimneys for Commercial/Industrial Use Groups B, E, F & G: h.1) Smokestacks, up to 10.00 meters in height, measured from the base 240.00 (a) Every meter or fraction thereof in excess of 10.00 meters 12.00 h.2) Chimney up to 10.00 meters in height, measured from the base 48.00 (a) Every meter or fraction thereof in excess of 10.00 meters 2.00 i) Construction of Commercial/Industrial Fixed Ovens, per sq. meters or fraction thereof of interior floor areas 48.00 j) Construction of Industrial Kiln/Furnace, per cu. meter or fraction thereof of volume 12.00 k) Construction of reinforced concrete or steel tanks or above ground GROUPS A and B, up to 2.00 cu. Meters 12.00 k.1) Every cu. m or fraction thereof in excess of 2.00 cu. Meters 12.00 k.2) For all other than Groups A and B up to 10.00 cu. Meters 480.00 (a) Every cu. meter or fraction thereof in excess of 10.00 cu. meters 24.00 l) Construction of Water and Waste Water Treatment Tanks: (Including Cisterns, Sedimentation and Chemical Treatment Tanks) per cu. meter of volume 7.00 m) Construction of reinforced concrete or steel tanks except for Commercial/Industrial Use: m.1) Above ground, up to 10.00 cu. Meters 480.00 Every cu. m or fraction thereof in excess of 10.00 cu. meters 480.00 m.3) Underground, up to 20.00 cu. Meters 540.00 Every cu. meter or fraction thereof in excess of 20.00 cu. meters 24.00 n) Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks: n.1) Underground, per cu. meter or fraction thereof of excavation 3.00 n.2)Saddle or trestle mounted horizontal tanks, per cu. meter or fraction thereof of volume of tank 3.00 n.3) Reinstallation of vertical storage tanks shall be the same as new construction fees in accordance with Section 8.k. above. o) Booths, Kiosks, Platforms, Stages and the like, per sq. meter or fraction thereof of floor area: o.1) Construction of permanent type 10.00 o.2) Construction of temporary type 5.00 o.3) Inspection of knock-down temporary type, per unit 24.00 p) Construction of buildings and other accessory structures within cemeteries and memorial parks: p.1) Tombs, per sq. meter of covered ground areas 5.00 p.2) Semi-enclosed mausoleums whether canopied or not, per sq. meter of built-up area 5.00 p.3) Totally+ enclosed mausoleums, per sq. meter of floor area 12.00 p.4) Totally enclosed mausoleums, per sq. meter of floor area 5.00 p.5) Columbarium, per sq. meter 18.00 Accessory Fees Particulars Fees (in Php) a) Establishment of Line and Grade, all sides fronting or abutting streets, esteros, rivers and creeks, first 10.00 meters 24.00 a.1) Every meter or fraction thereof in excess of 10.00 meters 2.40 b) Ground Preparation and Excavation Fee b.1) While the application for Building Permit is still being processed, the Building Official may issue Ground Preparation and Excavation Permit (GP&EP) for foundation, subject to the verification, inspection and review by the Line and Grade Section of the Inspection and Enforcement Division to determine compliance to line and grade, setbacks, yards/easements and parking requirements. (a) Inspection and Verification Fee 200.00 (b) Per cu. meters of excavation 3.00 (c) Issuance of GP & EP, valid only for thirty (30) days or superseded upon issuance of Building Permit 50.00 (d) Per cu. meter of excavation for foundation with basement 4.00 (e) Excavation other than foundation or basement, per cu. Meter 3.00 (f) Encroachment of footings or foundations of buildings/structures to public areas as permitted, per sq. meter or fraction thereof of footing or foundation encroachment 250.00 b.2) For crossing existing curbs and gutters in the damage thereto: For excavation/drilling gold treasure For excavation/drilling of water or any not mentioned above: 1. Excavation/installation of sewer/drainage a. For every cubic meter or fraction thereof 10.00 b. For line and grade establishment per linear meter 20.00 2 Drilling of wells: a. For 2" (50.80 mm) pipe: - Up to 122 meters 1,000.00 - For every meter or fraction thereof in excess of 122 meters 50.00 b. For 3" (76.2mm) pipe: - Up to 122 meters 1,500.00 - For every meter or fraction in excess of 122 meters 60.00 c. For 4" (101.6mm) pipe and above - Up to 122 meters 2000.00 - For every meter or fraction in excess of 122 meter 70.00 b.3) Additional fee for every day of delay in excess of excavation period provided in the Mayor's Permit 500.00 c) Fencing Fees: c.1) Made of masonry, metal, concrete up to 1.80 meters in height, per lineal meter or fraction thereof 3.00 c.2) In excess of 1.80 meters in height, per lineal meter or fraction thereof 4.00 c.3) Made of indigenous materials, barbed, chicken or hog wires, per linear meter 2.40 d) Construction of Pavements, up to 20.00 sq. meters 24.00 e) In excess of 20% or fraction thereof of paved areas intended for commercial/industrial/institutional use, such as parking and sidewalk areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts and the like 3.00 f) Use of Streets and Sidewalks, Enclosures and Occupancy of Sidewalks up to 20.00 sq. meters, per calendar month 240.00 f.1) Every sq. meter or fraction thereof in excess of 20.00 sq. meters 12.00 g) Erection of Scaffoldings Occupying Public Areas, per calendar month. g.1) Up to 10.00 meters in length 150.00 g.2) Every lineal meter or fraction thereof in excess of 10.00 meters - h) Sign Fees: h.1) Erection and anchorage of display surface, up to 4.00 sq. meters of signboard area 120.00 (a) Every sq. meter or fraction thereof in excess of 4.00 sq. meters 24.00 h.2) Installation Fees, per sq. meter or fraction thereof of display surface: - Type of Sign Display Business Signs (in Php) Advertising Signs (in Php) Neon 36.00 52.00 Illuminated 24.00 36.00 Others 15.00 24.00 Painted-on 9.60 18.00 Particulars Fees (in Php) i.) Repair Fees: i.1) Alteration/renovation/improvement on vertical dimensions of buildings/structures in square meter, such as facades, exterior and interior walls, shall be assessed in accordance with the following rate, for all Groups 5.00 i.2) Alteration/renovation/improvement on horizontal dimensions of buildings/structures, such as floorings, ceilings and roofing shall be assessed in accordance with the following rate, For all Groups 5.00 i.3) Repairs on buildings/structures in all Groups costing more than five thousand pesos (P5,000.00) shall be charged 1% of the detailed repair cost (itemized original materials to be replaced with same or new substitute and labor) - j.) Raising of Buildings/Structures Fee j.1) Assessment of fees for raising of any buildings/structures shall be based on the new usable area generated. - j.2) The fees to be charged shall be as prescribed under Sections 3.a. to 3.e. of this Schedule, whichever Group applies. - k.) Demolition/Moving of Buildings/Structures Fees, per sq. meter of area or dimensions involved: k.1) Buildings in all Groups per sq. meter floor area 3.00 k.2) Building Systems/Frames or portion thereof per vertical or horizontal dimensions, including Fences 4.00 k.3) Structures of up to 10.00 meters in height 800.00 (a) Every meter or portion thereof in excess of 10.00 meters 50.00 k.4) Appendage of up to 3.00 cu. meter/unit 50.00 (a) Every cu. meter or portion thereof in excess of 3.00 cu. meters 50.00 k.5) Moving Fee, per sq. meter of area of building/structure to be moved 3.00 Permit Fees on Electrical, Mechanical, Plumbing and Electronic Installations On Electrical Fees. The following schedule shall be used for computing electrical fees in residential, institutional, commercial and industrial structures: a) Total Connected Load (kVA) Particulars Fees (in Php) 5 kVA or less 200.00 + Over 5 kVA to 50 kVA 200.00 + 20.00/KVA Over 50 kVA to 300 kVA 1,100.00 + 10.00/kVA Over 300 kVA to 1,500 kVA 3,600.00 + 5.00/kVA Over 1,500 kVA to 6,000 kVA 9,600.00 + 2.50/kVA Over 6,000 kVA 20,850.00 + 1.25/kVA Note: Total Connected Load as shown in the load schedule. b) Total Transformer/Uninterrupted Power Supply (UPS)/Generator Capacity (kVA) Particulars Fees (in Php) 5 kVA or less 40.00 + Over 5 kVA to 50 kVA 40.00 + 4.00/KVA Over 50 kVA to 300 kVA 220.00 + 2.00/kVA Over 300 kVA to 1,500 kVA 720.00 + 1.00/kVA Over 1,500 kVA to 6,000 kVA 1,920.00 + 0.50/kVA Over 6,000 kVA 4,170.00 + 0.25/kVA Note: Total Transformer/UPS/Generator Capacity shall include all transformer, UPS and generators which are owned/installed by the owner/applicant as shown in the electrical plans and specifications. c) Pole/Attachment Location Plan Permit Particulars Fees (in Php) Power Supply Pole Location 30.00/pole Guying Attachment 30.00/attachment This applies to designs/installations within the premises. d) Miscellaneous Fees: Electric Meter for union separation, alteration, reconnection or relocation and issuance of Wiring Permit: Use of Character of Occupancy Electric Meter Wiring Permit Issuance Residential 15.00 15.00 Commercial/Industrial 60.00 36.00 Institutional 30.00 12.00 e) Formula for Computation of Fees. The Total Electrical Fees shall be the sum of Sections 4.a. to 4.d. of this Rule. f) Forfeiture of Fees. If the electrical work or installation is found not in conformity with the minimum safety requirements of the Philippine Electrical Codes and the Electrical Engineering Law (RA 7920), and the Owner fails to perform corrective actions within the reasonable time provided by the Building Official, the latter and/or their duly authorized representative shall forthwith cancel the permit and the fees thereon shall be forfeited. On Mechanical Fees. The following schedule shall be used for computing mechanical fees: Particulars Fees (in Php) a. Refrigeration, Air Conditioning and Mechanical Ventilation: a.1) Refrigeration (cold storage), per ton or fraction thereof 40.00 a.2) Ice Plants, per ton or fraction thereof 60.00 a.3) Packaged/Centralized Air Conditioning Systems: Up to 100 tons, per ton 90.00 a.4) Every ton or fraction thereof above 100 tons 40.00 a.5) Mechanical Ventilation, per kW or fraction thereof of blower or fan, or metric equivalent 60.00 a.6) In a series of AC/REF systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/inspection fees, and shall not be considered individually. 40.00 For evaluation purposes: For Commercial/Industrial Refrigeration without Ice Making (refer to 5.a.a1.): 1.10 kW per ton, for compressors up to 5 tons capacity. 1.00 kW per ton, for compressors above 5 tons up to 50 tons capacity. 0.97 kW per ton, for compressors above 50 tons capacity. For Ice making (refer to 5.a.a2.): 3.50 kW per ton, for compressors up to 50 tons capacity. 3.25 KW per ton, for compressors above 5 up to 50 tons capacity. 3.00 KW per ton, for compressors above 50 tons capacity. For Air conditioning (refer to 5.a.a3.): 0.90 kW per ton, for compressors 1.2 to 5 tons capacity. 0.80 KW per ton, for above 5 up to 50 tons capacity. 0.70 kW per ton, for compressors above 50 tons capacity. Particulars Fees (in Php) b. Escalators and Moving Walks, funiculars and the like: b.1) Escalator and moving walk, per kW or fraction thereof 10.00 b.2) Escalator and moving walks up to 20.00 lineal meters or fraction thereof 20.00 b.3) Every lineal meter or fraction thereof in excess of 20.00 lineal meters 10.00 b.4) Funicular, per kW or fraction thereof 200.00 (a) Per lineal meter travel 20.00 b.5) Cable car, per kW or fraction thereof 40.00 (a) Per lineal meter travel 5.00 c. Elevators, per unit: c.1) Motor driven dumbwaiters 600.00 c.2) Construction elevators for material 2,000.00 c.3) Passenger elevators 5,000.00 c.4) Freight elevators 5,000.00 c.5) Car elevators 5,000.00 d. Boilers, per kW: d.1) Up to 7.5 kW 500.00 d.2) Above 7.5 kW to 22 kW 700.00 d.3) Above 22 kW to 37 kW 900.00 d.4) Above 37 kW to 52 kW 1,200.00 d.5) Above 52 kW to 67 kW 1,400.00 d.6) Above 67 kW to 74 kW 1,600.00 d.7) Every kW or fraction thereof above 74 kW 5.00 Note: (a) Boiler rating shall be computed on the basis of 1.00 sq. meter of heating surface for one (1) boiler kW. (b) Steam from this boiler used to propel any prime-mover is exempted from fees. (c) Steam engines/turbines/etc. propelled from geothermal source will use the same schedule of fees above Particulars Fees (in Php) e. Pressurized water heaters, per unit 200.00 f. Water, sump and sewage pumps for commercial/industrial use, per kW or fraction thereof 60.00 g. Automatic fire sprinkler system, per sprinkler head 4.00 h. Diesel/Gasoline ICE, Steam, Gas Turbine/Engine, Hydro, Nuclear or solar Generating Units and the like, per kW: - Every kW up to 50 kW 25.00 - Above 50 kW up to 100 kW 20.00 - Every kW above 100 kW 3.00 i. Compressed Air, Vacuum, Commercial, Institutional and/or Industrial Gases, per outlet 20.00 - Gas Meter (per meter) 100.00 j. Power piping for gas/steam/etc., per lineal meter or fraction thereof or per cu. meter or fraction thereof whichever is higher 4.00 k. Other Internal Combustion Engines, including cranes, forklifts, loaders, pumps, mixers, compressors and the like, not registered with the LTO, per kW: - Up to 50 kW 10.00 - Above 50 kW to 100 kW 12.00 - Every above 100 kW or fraction thereof 3.00 l. Pressure Vessels, per cu. meter or fraction thereof 60.00 m. Other Machinery/Equipment for commercial/Industrial/Institutional Use not elsewhere specified, per kW or fraction thereof 60.00 n. Pneumatic tubes, Conveyors, Monorails for materials handling and addition to existing supply and/or exhaust duct works and the like, per lineal metes or fraction hereof 10.00 o. Weighing Scale Structure, per ton or fraction thereof 50.00 Note: Transfer of machine/equipment location within a building requires a mechanical permit and payment of fees. On Plumbing Fees. Installation Fees per piece as follows: Particulars Fees (in Php) Particulars Fees (in Php) Water Closet 7.00 Dental cuspidor 4.00 Floor Drain 3.00 Gas-fired water heater 4.00 Sink 3.00 Drinking fountain 2.00 Lavatory 7.00 Bar or soda fountain sink 400 Faucet 2.00 Laundry sink 4.00 Shower Head 2.00 Laboratory sink 4.00 Slop Sink 7.00 Fixed-type sterilizer 2.00 Urinal 4.00 Water Meter (12 to 25 mm) 8.00 Bath Tub 7.00 Water Meter (above25 mm) 10.00 Grease Trap 700 Construction of Septic tank (Up to5.00 cu, Meters) 24.00 Garage Trap 7.00 Construction of Septic tank (Every cu. meter, excess of 5.00 cu. meters 7.00 Bidet 4.00 - - On Electronics Fees. The following schedule shall be used for computing electronics fees: Particulars Fees (in Php) Central Office switching equipment, remote switching units, concentrators, PABX/PBX's, cordless/wireless telephone and communication systems, intercommunication system and other types of switching/routing/distribution equipment used for voice, data image text, facsimile, internet service, cellular, paging and other types/forms of wired or wireless communications 2.40 per port Broadcast station for radio and TV for both commercial and training purposes, CATV headed, transmitting/ receiving/relay radio and broadcasting communications stations, communications centers, switching centers, control centers, operation and/or maintenance centers, call centers, cell sites, equipment silos/shelters and other similar locations/structures used for electronics and communications services, including those used for navigational aids, radar, telemetry, tests and measurements, global positioning and personnel/vehicle location 1,000.00 per location Automated teller machines, ticketing, vending and other types of electronic dispensing machines, telephone booths, pay phones, coin changers, location or direction-finding systems, navigational equipment used for land, aeronautical or maritime applications, photography and reproduction machines x-ray, scanners, ultrasound and other apparatus/equipment used for medical, biomedical, laboratory and testing purposes and other similar electronic or electronically-controlled apparatus or devices, whether located indoors or outdoors 10.00 per unit Electronics and communications outlets used for connection and termination of voice, data, computer (including workstations, servers, routers, etc.), audio, video, or any form of electronics and communications services, irrespective of whether a user terminal is connected 2.40 per outlet Station/terminal/control point/port/central or remote panels/outlets for security and alarm systems (including watchman system, burglar alarms, intrusion detection systems, lighting controls, monitoring and surveillance system, sensors, detectors, parking management system, barrier controls, signal lights, etc.), electronics fire alarm (including early-detection systems, smoke detectors, etc.), sound-reinforcement/background, music/paging/conference systems and the like, CATV/MATV/CCTV and off-air television, electronically-controlled conveyance systems, building automation, management systems and similar types of electronic or electronically-controlled installations whether a user terminal is connected 2.40 per termination Studios, auditoriums, theaters, and similar structures for radio and TV broadcast, recording, audio/video reproduction/simulation and similar activities 1,000.00 per location Antenna towers/masts or other structures for installation of any electronic and/or communications transmission/reception 1,000.00 per structure Electronic or electronically-controlled indoor and outdoor signages and display systems, including TV monitors, multi-media signs, etc. 50.00 per unit Poles and attachment: Per Pole (to be paid by pole owner) 20.00 Per attachment (to be paid by any entity who attaches to the pole of others) 20.00 Other types or electronics or electronically-controlled device, apparatus, equipment, instrument or units not specifically identified above 50.00 per unit SECTION 134. Imposition of Annual and Regulatory Fees. An annual Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be imposed, as follows: Particular Fees (in Php) ESPF (in Php) SSF (in Php) All telecommunication carriers utilizing the city's underground cable passage 3,600/duct 360.00/duct 180.00/duct SECTION 135. Imposition of Regulatory Fees. An Educational Support Program Fee (ESP) and Drainage Maintenance Fee (DMF) shall be imposed as additional fees to every person who will acquire a building permit and all ancillary/accessory permits, as follows: Particulars ESPF DMF Agricultural Total construction cost multiplied by 0.002 Total construction cost multiplied by 0.001 Residential Total construction cost multiplied by 0.002 Total construction cost multiplied by 0.001 Commercial/Institutional Total construction cost multiplied by 0.003 Total construction cost multiplied by 0.001 Industrial Total construction cost multiplied by 0.003 Total construction cost multiplied by 0.001 ARTICLE G Annual Inspection on Building, Plumbing, Electrical, Mechanical, Signage and Electronics SECTION 136. Imposition of Fee. An annual Inspection Fee shall be imposed, as follows: On Building. The following schedule shall be used for computing fees: Particulars Fees (in Php) a) Divisions A-1 and A-2: Single detached dwelling units and duplexes are not subject to annual inspections - If the owner request inspections, the fee for each of the services for Land Use Conformity, Architectural Presentability, Structural Stability and Sanitary and Health Requirements, Fire Resistive Requirements 120.00 b) Divisions B-1/D-1, 2, 3/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/ H-1, 2, 3, 4/ and I-1, Commercial, Industrial Institutional buildings and appendages shall be assessed area as follows: Appendage of up to 3.00 cu. meters/unit 150.00 Floor area to 100.00 sq. meters 120.00 Above 100.00 sq. meters up to 200.00 sq. meters 240.00 Above 200.00 sq. meters up to 350.00 sq. meters 80.00 Above three hundred 350.00 sq. meters up to 500.00 sq. meters 720.00 Above 500.00 sq. meters up to 750.00 sq. meters 960.00 Above 750.00 sq. meters up to 1,000.00 sq. meters 1,200.00 Every 1,000.00 sq. meters or its portion in excess of 1,000.00 sq. meters 1,200.00 c) Divisions C-1, 2, Amusement Houses, Gymnasia and the like: First class cinematographs or theaters 1,200.00 Second class cinematographs or theaters 720.00 Third class cinematographs or theaters 520.00 Grandstands/Bleachers, Gymnasia and the like 720.00 On Plumbing. The following schedule shall be used for computing fees: Particulars Fees (in Php) Annual plumbing inspection fee 100.00 On Electrical. The following schedule shall be used for computing fees: Particulars Fees (in Php) A one-time electrical shall be charged to cover all inspection trips during and after the construction 10% of Total Electrical Permit Fees Annual Inspection Fees same as in Section 4 of the NBC On Mechanical. The following schedule shall be used for computing fees: Particulars Fees (in Php) Refrigeration and Ice Plant, per ton: (a) Up to 100 tons capacity 25.00 (b) Above 100 tons up to 150 tons 20.00 (c) Above 150 tons up to 300 tons 15.00 (d) Above 300 tons up to 500 tons 10.00 (e) Every ton or fraction thereof above 500 tons 5.00 Air Conditioning Systems: Window type air conditioners, per unit 40.00 Packaged or centralized air conditioning systems: (a) First 100 tons, per ton 25.00 (b) Above 100 tons, up to 150 tons per ton 20.00 (c) Every ton or fraction thereof above 500 tons 8.00 Mechanical Ventilation, per unit, per kW: (a) Up to 1 kW 10.00 (b) Above 1 kW to 7.5 kW 50.00 (c) Every Kw above 7.5 kW 20.00 Escalators and Moving Walks; Funiculars and the like: (a) Escalator and Moving Walks, per unit 120.00 (b) Funiculars, per kW or fraction thereof 50.00 (c) Per lineal meter or fraction thereof of travel 10.00 (d) Cable Car, per KW or fraction thereof 25.00 (e) Per lineal meter of travel 2.00 Elevators, per unit: (a) Passenger elevators 500.00 (b) Freight elevators 400.00 (c) Motor driven dumbwaiters 50.00 (d) Construction elevators for materials 400.00 (e) Car elevators 500.00 (f) Every landing above first five (5) landings for all the above elevators 50.00 Boilers, per unit: (a) Up to 7.5 kW 400.00 (b) 7.5 kW up to 22 kW 550.00 (c) 22 kW up to 37 kW 600.00 (d) 37 KW up to 52 kW 650.00 (e) 52 KW up to 67 kW 800.00 (f) 67 kW up to 74 kW 900.00 (g) Every Kw or fraction thereof above 74 kW 4.00 Pressurized Water Heaters, per unit 120.00 Automatic Fire Extinguishers, per sprinkler head 2.00 Water, Sump and Sewage pumps for buildings/structures for commercial/industrial purposes, per kW: (a) Up to 5 kW 55.00 (b) Above 5 kW to 10 kW 90.00 (c) Every Kw or fraction thereof above 10 kW 2.00 Diesel/Gasoline Internal Combustion Engine, Gas Turbine/Engine, Hydro, Nuclear or Solar Generating Units and the like, per kW (a) Per kW, up to 50 kW 15.00 (b) Above 50 kW up to 100 kW 10.00 (c) Every Kw or fraction thereof above 100 kW 2.40 Compressed air, vacuum, commercial/institutional gases, per outlet 10.00 Power piping for gas/steam/etc., per lineal meter or fraction thereof or per cu. meter or fraction thereof, whichever is higher 2.00 Other Internal Combustion Engines, including Cranes, Forklifts, Loaders, Mixers, Compressors and the like, (a) Per unit, up to 10 kW 100.00 (b) Every kW above 10 kW 3.00 Other machineries and/or equipment for commercial/industrial/institutional use not elsewhere specified, per unit: (a) Up to 1/2 kW 8.00 (b) Above 1/2 KW up to 1 kW 23.00 (c) Above 1 kW up to 3 kW 39.00 (d) Above 3 kW up to 5 kW 55.00 (e) Above 5 kW up to 10 kW 80.00 (f) Every kW above 10 kW or fraction thereof 4.00 Pressure Vessels, per cu. meter or fraction thereof 40.00 Pneumatic tubes, Conveyors, Monorails for materials handling, per lineal meter or fraction thereof 2.40 Weighing Scale Structure, per ton or fraction thereof 30.00 Testing/Calibration of pressure gauge, per unit 24.00 (a) Each Gas Meter, tested, proved and sealed, per gas meter 30.00 Every mechanical ride inspection, etc., used in amusement centers of fairs, such as ferris wheel, and the like, per unit 30.00 On Electronics. The following schedule shall be used for computing fees: Particulars Fees (in Php) Central Office switching equipment, remote switching units, concentrators, PABX/PBX's, cordless/wireless telephone and communication systems, intercommunication system and other types of switching/routing/distribution equipment used for voice, data image text, facsimile, internet service, cellular, paging and other types/forms of wired or wireless communications 2.40/port Broadcast station for radio and TV for both commercial and training purposes, CATV headed, transmitting/receiving/relay radio and broadcasting communications stations, communications centers, switching centers, control centers, operation and/or maintenance centers, call centers, cell sites, equipment silos/shelters and other similar locations/structures used for electronics and communications services, including those used for navigational aids, radar, telemetry, tests and measurements, global positioning and personnel/vehicle location 1,000.00/location Automated teller machines, ticketing, vending and other types of electronic dispensing machines, telephone booths, pay phones, coin changers, location or direction-finding systems, navigational equipment used for land, aeronautical or maritime applications, photography and reproduction machines x-ray, scanners, ultrasound and other apparatus/equipment used for medical, biomedical, laboratory and testing purposes and other similar electronic or electronically-controlled apparatus or devices, whether located indoors or outdoors 10.00/unit Electronics and communications outlets used for connection and termination of voice, data, computer (including workstations, servers, routers, etc.), audio, video, or any form of electronics and communications services, irrespective of whether a user terminal is connected 2.40/unit Station/terminal/control point/port/central or remote panels/outlets for security and alarm systems (including watchman system, burglar alarms, intrusion detection systems, lighting controls, monitoring and surveillance system, sensors, detectors, parking management system, barrier controls, signal lights, etc.), electronics fire alarm (including early-detection systems, smoke detectors, etc.), sound-reinforcement/background, music/paging/conference systems and the like, CATV/MATV/CCTV and off-air television, electronically-controlled conveyance systems, building automation, management systems and similar types of electronic or electronically-controlled installations whether a user terminal is connected 2.40/termination Studios, auditoriums, theaters, and similar structures for radio and TV broadcast, recording, audio/video reproduction/simulation and similar activities 1,000.00/location Antenna towers/masts or other structures for installation of any electronic and/or communications transmission/reception 1,000.00/structure Electronic or electronically-controlled indoor and outdoor signages and display systems, including TV monitors, multi-media signs, etc. 50.00/unit Poles and attachment: Per Pole (to be paid by pole owner) 20.00 Per attachment (to be paid by any entity who attaches to the pole of others) 20.00 Other types or electronics or electronically-controlled device, apparatus, equipment, instrument or units not specifically identified above 50.00/unit On Signage. The following schedule shall be used for computing fees: Type of Sign Display Business Signs (in Php) Advertising Signs (in Php) Neon 36.00, min. fee shall be 124.00 46.00, min. fee shall be 200.00 Illuminated 18.00, min. fee shall be 72.00 38.00, min. fee shall be 150.00 Others 12.00, min. fee shall be 40.00 20.00, min. fee shall be 110.00 Painted-on 8.00, min. fee shall be 30.00 12.00, min. fee shall be 100.00 SECTION 137. Imposition of Regulatory Fees. An Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be imposed as additional fees for annual inspection on Building, Plumbing, Electrical, Mechanical, Electronics and Signage, as follows: Particulars ESPF SSF Agricultural, Residential, Commercial/Institutional, Industrial 10% of Total Inspection Fee 5% of Total Inspection Fee SECTION 138. Administrative Fines and Penalties. As provided in the National Building Code. ARTICLE H Zoning/Locational Clearance Fee, Educational Support Program Fee and Drainage Maintenance Fee SECTION 139. Imposition of Fees. A Zoning/Locational Clearance Fee, Educational Support Program Fee (ESPF) and Drainage Maintenance Fee (DMF) shall be collected for all structures to be constructed in the City of Tagum in accordance with the rates prescribed by HLURB, as follows: Particulars Fees (in Php) ESPF (in Php) DMF (in Php) I. ZONING/LOCATIONAL CLEARANCE A. Single residential structure attached or detached 1. P100,000.00 and below 200.00 20.00 10.00 2. Over P100,000.00 - P200,000.00 400.00 40.00 40.00 3. Over P200,000.00 500.00 plus 1/10 of 1% in excess of 200,000 10% of fee 10% of fee B. Apartments/Townhouses 1. P500,000.00 and below 1,000.00 100.00 50.00 2. Over P500,000.00-P2,000,000.00 1,500.00 150.00 75.00 3. Over P2,000,000.00 2,500.00 plus 1/10 of 1% in excess of 2,000,000.00 regardless of the number of doors 10% of fee 10% of fee C. Dormitories 1. P2,000,000.00 and below 2,500.00 250.00 125.00 2. Over P2,000,000.00 2,500.00 plus 1/10 of 1% of total cost in excess of 2,000,000.00 regardless of the number of doors 10% of fee 10% of fee D. Institutional (Project cost of which) 1. Below P2,000,000.00 2,000.00 200.00 100.00 2. Over P2,000,000.00 2,000+1/10 of 1% of cost in excess of P2,000,000.00 10% of fee 5% of fee E. Commercial, Industrial and Agro- Industrial (Project Cost of which) 1. Below P100,000.00 1,000.00 100.00 50.00 2. Over P100,000.00-P500,000.00 1,500.00 150.00 75.00 3. Over P500,000.00-P1,000,000.00 2,000.00 200.00 100.00 4. Over P1,000,000.00-P2,000,000.00 3,000.00 300.00 150.00 5. Over P2,000,000.00 5,000 + 1/10 of 1% of cost in excess of 2,000,000.00 10% of fee 5% of fee F. Special Uses/Special Projects (Gasoline station, cell sites, slaughterhouse, treatment plant, etc.) 1. Below P2,000,000.00 5,000.00 500.00 250.00 2. Over P2,000,000.00 5,000.00 + 1/10 of 10% of 1% of cost in excess of 2,000,000.00 10% fee 5% of fee G. Alteration/Expansion (affected areas/cost only) Same as original application 10% of fee 5% of fee II. SUBDIVISION AND CONDOMINIUM PROJECTS (UNDER PD957) A. Approval of Subdivision Plan (including townhouses) 1. Preliminary Approval and Locational Clearance (PALC) and Preliminary Subdivision Development Plan (PSDP) 250.00/ha or a fraction thereof 10% of fee 5% of fee For every additional hectare or a fraction thereof - Inspection Fee 1,000.00/ha regardless of density 10% of fee 5% of fee 2. Final Approval and Development Permit 2,000.00/ha regardless of density 10% of fee 5% of fee - Additional fee on area of house/building sold with a lot 2.00/sq m 10% of fee 5% of fee - Inspection Fee 1,000.00/ha regardless of density 10% of fee 5% of fee (Not applicable for projects already inspected for PALC application) 3. Alteration of Plan (affected areas only) Same as final approval & dev't permit 10% of fee 5% of fee 4. Extension of Time to Develop 350.00 35.00 17.50 - Inspection Fee (affected/unfinished areas only) 1,000.00/ha regardless of density 10% of fee 5% of fee - Other Recommended Fees: a. Project Evaluation Fee 10,000.00/ha 10% of fee 5% of fee b. Turn-over and Acceptance Fees - Road Lots and Drainage 5,000.00/ha 10% of fee 5% of fee - Parks and Playground 20.00/sq m - - - Community Facilities 20.00/sq m - - B. Approval of Condominium Project Final Approval and Development 1. Processing Fee a. Land Area 5.00/sq m 10% of fee 5% of fee b. No. of floors 200.00/flr 10% of fee 5% of fee - Inspection Fee 12.00/sq m of GFA 10% of fee 5% of fee 2. Alteration of Plan (affected areas only) Same as final approval & dev't permit 10% of fee 5% of fee 3. Extension of Time to Develop a. Processing Fee 350.00 35.00 17.50 b. Inspection Fee (affected/unfinished areas only) 12.00/sq m of GFA 10% of fee 5% of fee 4. Project Evaluation Fee 5,000.00/flr 10% of fee 5% of fee C. Projects under BP220 Subdivision 1. Preliminary Approval and Locational Clearance a. Socialized Housing 75.00/ha 10% of fee 5% of fee b. Economic Housing 150.00/ha 10% of fee 5% of fee - Inspection Fee a. Socialized Housing 200.00/ha 10% of fee 5% of fee b. Economic Housing 500.00/ha 10% of fee 5% of fee 2. Final Approval and Development Permit - Processing Fee a. Socialized Housing 500.00/ha 10% of fee 5% of fee b. Economic Housing 1,000.00/ha 10% of fee 5% of fee - Inspection Fee a. Socialized Housing 200.00/ha 10% of fee 5% of fee b. Economic Housing 500.00/ha 10% of fee 5% of fee (Projects already inspected for PALC application may not be charged with inspection fee) 3. Alteration of Plan (affected areas only) Same as final approval & dev't permit 10% of fee 5% of fee 4. Extension of Time to Develop - Filing Fee 350.00 350.00 17.50 (affected/unfinished areas only) a. Socialized Housing 350.00 35.00 17.50 b. Economic Housing 350.00 35.00 17.50 - Inspection Fee (affected/unfinished areas only) a. Socialized Housing 200.00/ha 10% of fee 5% of fee b. Economic Housing 500.00/ha 10% of fee 5% of fee Other Recommended Fees: 1. Project Evaluation Fee 5,000.00/ha 10% of fee 5% of fee - Turn-over and Acceptance Fee a. Road Lots 3,000.00/ha 10% of fee 5% of fee b. Parks/Playgrounds 10.00/sq m - - c. Community Facilities 10.00/sq m - - Condominium 1. Preliminary Approval and Locational Clearance 500.00 250.00 125.00 2. Final Approval and Development Permit a. Total Land Area 5.00/sq m 10% of fee 5% of fee b. Number of Floor 100.00/flr 10% of fee 5% of fee - Inspection Fee 2.00/sq m of GFA 10% of fee 5% of fee 3. Alteration of Plan (affected areas only) Same as Final Approval & Development Permit 10% of fee 5% of fee 4. Extension of Time to Develop 350.00 35.00 17.50 - Inspection Fee (FA x P2 x % of remaining dev't. cost) 2.00/sq m of saleable area 10% of fee 5% of fee 5. Project Evaluation Fee 2,500.00/flr 10% of fee 5% of fee D. Approval of Industrial/Commercial Subdivision 1. Preliminary Approval and Locational Clearance 300.00/ha 10% of fee 5% of fee Every additional hectare or a fraction - Inspection Fee 1,000.00/ha regardless of location 10% of fee 5% of fee 2. Final Approval and Development Permit 5,000.00/ha regardless of location 10% of fee 5% of fee - Inspection Fee 1,000.00/ha regardless of location 10% of fee 5% of fee (Projects already inspected for PALC application may not be charged with inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't Permit 10% of fee 5% of fee - Inspection Fee 1,000.00/ha regardless of location 10% of fee 5% of fee 4. Extension of Time to Develop 350.00 35.00 17.50 - Inspection Fee (affected/unfinished areas only) 1,000.00/ha 10% of fee 5% of fee Other Recommended Fees: a. Project Evaluation Fee 5,000.00/ha 10% of fee 5% of fee b. Turn-over and Acceptance Fee - Road Lots 3,000.00/ha - - - Parks/Playgrounds 10.00/sq m 10% of fee 5% of fee - Community Facilities 10.00/sq m - - E. Approval of Farm lot Subdivision 1. Preliminary Approval and Locational Clearance 200.00/ha 10% of fee 5% of fee - Inspection Fee 500.00/ha 10% of fee 5% of fee 2. Final Approval and Development Permit 1,000.00/ha 10% of fee 5% of fee - Inspection Fee 500.00/ha 10% of fee 5% of fee (Projects already inspected for PALC application may not be charged with inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't Permit 10% of fee 5% of fee 4. Extension of Time to Develop 350.00 35.00 17.50 - Inspection Fee (affected/unfinished areas only) 1,000.00/ha 10% of fee 5% of fee 5 .Project Evaluation Fee 2,500.00/ha 10% of fee 5% of fee F. Approval of Memorial Park/Cemetery Project/ Columbarium 1. Preliminary Approval and Locational Clearance a. Memorial Projects 500.00/ha 10% of fee 5% of fee b. Cemeteries 200.00/ha 10% of fee 5% of fee c. Columbarium 2,500.00/ha 10% of fee 5% of fee (Below 1 hectare) - Inspection Fee a. Memorial Projects 1,000.00/ha 10% of fee 5% of fee b. Cemeteries 500.00/ha 10% of fee 5% of fee c. Columbarium 12.00/sq m of GFA 10% of fee 5% of fee 2. Final Approval and Development Permit a. Memorial Projects 2.00/sq m 10% of fee 5% of fee b. Cemeteries 1.00/sq m 10% of fee 5% of fee c. Columbarium 200.00/flr 10% of fee 5% of fee - Inspection Fee (Projects already inspected for PALC application may not be charged with inspection fee) a. Memorial Projects 1,000.00/ha 10% of fee 5% of fee b. Cemeteries 500.00/ha 10% of fee 5% of fee c. Columbarium 12.00/sq m 10% of fee 5% of fee 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't Permit 10% of fee 5% of fee 4. Extension of Time to Develop - Inspection Fee (affected/unfinished areas only) 350.00 35.00 17.50 a. Memorial Projects 1,000.00/ha 10% of fee 5% of fee b. Cemeteries 500.00/ha 10% of fee 5% of fee c. Columbarium - - - 5. Project Evaluation Fee: a. Memorial Parks 10,000.00/ha 10% of fee 5% of fee b. Cemeteries 5,000.00/ha - - c. Columbarium 5,000.00/ha - - G. Other Transactions/Certifications Application/Request for: 1. Revalidation of Development Permit 50% of assessed current processing fees including inspection fee 10% of fee 5% of fee Other Certifications: 1. Zoning Certifications (Not for building construction) 500.00/ha 10% of fee 5% of fee 2. Others, to include: a. Availability to records/public Request 100.00 10.00 5.00 b. Certificate of no records on file 100.00 10.00 5.00 c. Certified photocopy of documents (report size) 100.00 10.00 5.00 d. Certification of Zoning Ordinance 150.00 15.00 7.50 e. Certified True Copy of Map (Land Use Plan) 100.00 10.00 5.00 SECTION 140. Exemption. Except for government-owned or controlled corporation, all government projects, whether national or local, are exempt from the payment of the prescribed fees; provided, however, that the locational clearance must be secured prior to the finalization of the plans and the issuance of the corresponding building permit. SECTION 141. Time of Payment. The fees in this Article shall be paid by the applicant or his representative to the City Treasurer when zoning/locational clearance is granted. SECTION 142. Schedule of Fines. A fine, Educational Support Program Fee (ESPF) and Drainage Maintenance Fee (DMF) shall be imposed, as follows: Particulars Rates (in Php) Conforming Non-Conforming 1. For failure to secure Locational Clearance prior to the start of the project a) Industrial - Minimum 2,500.00 4,000.00 - Medium 4,000.00 7,000.00 - Maximum 5,500.00 10,000.00 b) Agro-Industrial - Minimum 2,000.00 4,000.00 - Medium 3,500.00 7,000.00 - Maximum 5,000.00 10,000.00 c) Agricultural - Minimum 1,500.00 3,000.00 - Medium 3,000.00 6,000.00 - Maximum 4,500.00 9,000.00 d) Commercial - Minimum 1,500.00 3,000.00 - Medium 3,000.00 6,000.00 - Maximum 4,500.00 9,000.00 e) Institutional - Minimum 1,200.00 2,400.00 - Medium 2,400.00 5,000.00 - Maximum 3,500.00 7,000.00 f) Residential 2 - Minimum 1,000.00 2,000.00 - Medium 1,500.00 3,000.00 - Maximum 2,000.00 4,000.00 g) Special Project - Minimum 3,500.00 - - Medium 6,500.00 - - Maximum 10,000.00 - 2. Violation of the terms and conditions of clearance and all other non-compliance with the requirements for locational clearance. - Minimum 2,000.00 - - Medium 3,500.00 - - Maximum 5,000.00 - 3. For Violation of real estate laws, rules and regulations a) Failure to secure Development Permit 3,000.00 - b) Unauthorized alteration of approved Development Plan 3,000.00 - c) Non-Compliance with approved Development Plan 3,000.00 - d) Incomplete Development 3,000.00 - e) Non-Development 5,000.00 - f) Selling without DP 5,000.00 - g) Violation of terms/conditions of Development permit 3,000.00 - h) Unauthorized change or amendment in the name of the project 3,000.00 - i) Violation of other provisions of P.D. 957, BP220 and other related laws, including their implementing rules and guidelines 5,000.00 - ESPF 10% of rates on the above table DMF 5% of rates on the above table SECTION 143. Administrative Provision. The City Mayor shall administer the provision of this Article and other existing ordinances, executive orders, laws relating to and governing zoning/locational clearance. ARTICLE I Permit Fee and Educational Support Program Fee for the Storage of Flammable and Combustible Materials SECTION 144. Imposition of Fees. An annual Permit Fee and Educational Support Program Fee (ESPF) shall be collected for the storage of combustible materials at the rates, as follows: Particulars Fees (in Php) ESPF (in Php) A. Storage of Flammable, Combustible, or Explosive Substance: 1. Flammable liquids with flash points at 20 degrees Fahrenheit or below such as gasoline and other carbon basophile, naphtha, benzon, allodin and acetone 0.10/gal 0.02/gal 2. Flammable liquids with flash point at above 20 degrees Fahrenheit and below 100 degrees Fahrenheit such as alcohol, amyl acetate, tolout, ethyl acetate 0.10/gal 0.02/gal B. Combustible Liquids: 1. Combustible liquids with flash point at 100 degrees Fahrenheit to 200 degrees Fahrenheit such as turpentine, thinner, prepared paints, diesel oil, fuel oil, Kerosene, varnish, cleansing solvent, polishing liquids 0.10/gal 0.02/gal 2. Combustible liquids with flash point over 200 degrees Fahrenheit when subject to spontaneous ignition or is artificially heated or higher than its flash point as petroleum oil, crude oils and others 0.10/gal 0.02/gal C. Acetylene, hydrogen, coal, gas, and other flammables in gaseous form, including liquefied petroleum gas and other compressed gases 0.10/gal 0.02/gal D. Combustible Solids: 1. Calcium Carbide 0.10/kg 0.02/kg 2. Pyrolyxin 0.10/kg 0.02/kg 3. Matches 0.10/kg 0.02/kg 4. Nitrate, phosphorous, bromine sodium, picric acid & other hazardous explosive, corrosive oxidizing & lachrymatory properties 0.10/kg 0.02/kg 5. Shredded combustible materials such as wood shavings (kusot) waste (estopa), sisal, oakum and other similar combustible shaving and fine materials 0.10/kg 0.02/kg 6. Tar resin, waxes, copra, rubber, coal, bituminous coal & similar combustible materials 0.10/kg 0.02/kg E. Celluloid 0.10/kg 0.02/kg SECTION 145. Time of Payment. The fees imposed in Article shall be paid to the City Treasurer upon application for his permit with the Mayor to store the aforementioned substances. SECTION 146. Administrative Provisions. (a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefore. Gasoline or naphtha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. (b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefore. ARTICLE J Annual Permit Fee, Educational Support Program Fee and Drainage Maintenance Fee for Conveyance or Transportation of Any Explosive or Hazardous Inflammable Liquid SECTION 147. Permit. It shall be unlawful for any person, firm or corporation to convey or transport any explosive or hazardous inflammable liquid within the city limits of the City of Tagum, in any truck, tank trailer, vessels, boat or craft or any motor vehicle without first having obtained a permit from the City Mayor for the said conveyance, upon recommendation by the Chief of the Local Fire Service. SECTION 148. Imposition of Fees. An annual Permit Fee, Educational Support Program Fee (ESPF) and Drainage Maintenance Fee (DMF) for conveyance or transportation of any explosive or hazardous inflammable liquid within the territorial limits of Tagum City, as follows: Particulars Fees (in Php) ESPF (in Php) DMF (in Php) Cargo Trucks with a payload capacity of 20-50 gals/drums or equivalent 200.00 20.00 10.00 Over 50 gallons/drums or equivalent 300.00 30.00 15.00 Tank trucks, tank trailer and semi-Tank trailers having a capacity of: - 6,000 liters or less 200.00 20.00 10.00 - Over 6,000 liters 300.00 30.00 15.00 Self-propelled or non-self-propelled package 200.00 20.00 10.00 Self-propelled or non-self-propelled bulk craft 300.00 30.00 15.00 Provided, that no fuel for consumption, conveyance, storage tanks deposited on the conveyance, up to fifty (50) gallons, shall be permitted without securing permit or paying the above fees. Provided, further that the government of the Republic of the Philippines and/or may of its political subdivisions, the United States Army and Navy, United Embassy and members of its staff, diplomatic and consular representatives and officers of foreign governments are hereby exempted from the imposition of the fees mentioned herein. ARTICLE K Permit Fee, Educational Support Program Fee and Sanitation Service Fee on Circus and Carnival SECTION 149. Imposition of Fees. A Permit Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be collected per day on every circus operating in this city, as follows: Particulars Fees (in Php) ESPF (in Php) SSF (in Php) Circus and other forms of entertainment - Local 100.00 20.00 20.00 - National 300.00 30.00 30.00 - International 1,000.00 100.00 100.00 Carnival - Mechanized rides 500.00/unit 50.00/unit 100.00/unit - Games 100.00/stall 10.00/unit 20.00/unit - Bingo 300.00/unit 30.00/unit 50.00/unit SECTION 150. Time and Manner of Payment. The fee imposed herein shall be due and payable to the City Treasurer upon application for a permit to the City Mayor at least Three (3) days before the scheduled date of the circus or parade and on such activity shall be held. ARTICLE L Annual Fee, Educational Support Program Fee and Drainage Maintenance Fee for Sealing and Licensing of Weights and Measures SECTION 151. Implementing Agency. The City Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter |I of the Consumer Act, Republic Act No. 7394. SECTION 152. Sealing and Testing of Instruments of Weights and Measures. All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be City Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, That all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. SECTION 153. Imposition of Fees. An annual Fee, Educational Support Program Fee (ESPF) and Drainage Maintenance Fee (DMF) shall be collected from every person before using instruments of weights and measures within this city, as follows: Particulars Fees (in Php) ESPF (in Php) DMF (in Php) For sealing linear metric measures: - Not over one (1) meter 100.00 10.00 5.00 - Measure over one (1) meter 200.00 20.00 10.00 For sealing metric measures of capacity: - Not over ten (10) liters 100.00 10.00 5.00 - Over ten (10) liters 200.00 20.00 10.00 For sealing metric instruments of weights: - With capacity of not more than 30 kg. 100.00 10.00 5.00 - With capacity of more than 30 kg. But not more than 300 kg. 300.00 30.00 15.00 - With capacity of more than 300 kg. but not more than 3,000 kg. 600.00 60.00 30.00 - With capacity of more than 3,000 kg. 1,000.00 100.00 50.00 For sealing apothecary balances of precision 100.00 10.00 5.00 For sealing scale or balance with complete set of weights: - a complete set of weight for each scale or balance shall be sealed free of charge, for each extra weight - - - - for each scale or balances or other balances with complete set of weights for use therein 200.00 20.00 10.00 - for each extra weight (no charges for extra weight) Additional service charge per instrument for each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, 200.00 20.00 10.00 For sealing of gasoline, diesel, and oil pumps - Per pump 200.00 20.00 10.00 - Per pump (oil dispenser) 100.00 For sealing of electric meters, per meter - Residential exempted - - - Commercial 200.00 20.00 10.00 - Industrial 500.00 50.00 25.00 - Institutional 500.00 50.00 25.00 - Others 200.00 20.00 10.00 For sealing of water meters, per meter - Residential exempted - - - Commercial 100.00 10.00 5.00 - Industrial 200.00 20.00 10.00 - Institutional 100.00 10.00 5.00 - Others 100.00 10.00 5.00 SECTION 154. Payment of Fees and Surcharges. The fees herein imposed shall be paid and collected by the City Treasurer when the weight or measure instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees therefore paid within the prescribed period shall subject the owner or user to a surcharge of Five Hundred Percent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 155. Place of Payment. The fees herein levied shall be paid in the City where the business is conducted by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the place where he maintains his residence. SECTION 156. Exemptions. a) All instruments for weight and measure used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weight and measure instruments intended for sale. SECTION 157. Administrative Provisions. (a) The City Treasurer shall conduct periodic physical inspection and test weight and measure instruments within the locality. (b) Weights and measures found to be defective shall be confiscated in favor of the government. SECTION 158. Fraudulent Practices Relative to Weights and Measures. The following acts related to weights and measures are prohibited: (a) Alteration/Imitation of certificate and official receipts of seal, sticker, mark stamp, tag, brand and other characteristic designs. (b) Using any restored, altered, expired, damaged stamp, tag certificate or license for the purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected. (c) Alteration of scale, balance, weight or measure after it is officially sealed. (d) Giving short weight or measure in the making of a scale. (e) Other acts contrary to law of weights and measures. SECTION 159. Penalty. A fine of One Thousand Pesos (P1,000.00) shall be imposed for every violation committed. ARTICLE M Registration Fee, Transfer Fee, Educational Support Program Fee and Sanitation Service Fee on Large Cattle SECTION 160. Imposition of Fees. A Registration Fee, Transfer Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be imposed on the owner of large cattle in the following rates: Particular Fees (in Php) ESPF (in Php) SSF (in Php) a) For Certificate of Ownership 100.00 50.00 10.00 b) For Certificate of Transfer 100.00 50.00 10.00 c) For Registration of Private Brand 100.00 50.00 10.00 SECTION 161. Time and Manner of Payment. The registration fee shall be paid to the City Treasurer upon registration or transfer of ownership of the large cattle. SECTION 162. Administrative Provisions. (a) Large cattle should be registered at the City Treasurer upon reaching the age of two (2) years for record purposes. (b) Sale or transfer of ownership of large cattle should be registered at the City Treasurer. SECTION 163. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. ARTICLE N Permit Fee, Educational Support Program Fee and Sanitation Service Fee on Film-Making SECTION 164. Imposition of Fees. A Permit Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be collected from any person who shall go on location filming within the territorial jurisdiction of this City. Particulars Rate of Fee Per Filming or Until its Completion (in Php) ESPF (in Php) SSF (in Php) Commercial Movie: - Local Outfit 2,000.00 500.00 250.00 - International Outfit 4,000.00 1,000.00 250.00 Commercial Advertisements 2,000.00 500.00 250.00 Documentary Film 1,000.00 200.00 100.00 SECTION 165. Time of Payment. The fees imposed herein shall be paid to the City Treasurer upon application for the Mayor's Special Permit. SECTION 166. Exemption. Filming activities for educational and religious purposes, and the like, for as long as it is not for commercial purposes shall be exempted from the payment of permit fee imposed in this Article. ARTICLE O Permit, Educational Support Program Fee and Road Maintenance Fee on Heavy Equipment SECTION 167. Imposition of Fees. An annual Permit Fee, Educational Support Program Fee (ESPF) and Road Maintenance Fee (RMF) shall be collected from non and/or resident operators of agricultural machinery or heavy equipment used and rented out within the territorial jurisdiction of the City of Tagum at the following rates: Particulars Fees (in Php) ESPF (in Php) RMF (in Php) Hand Tractor 100.00/unit 10.00 10.00 Light Tractor 200.00/unit 20.00 20.00 Heavy Tractor 300.00/unit 30.00 30.00 Rice & Corn Thresher 200.00/unit 20.00 20.00 Bulldozer 500.00/unit 50.00 50.00 Forklift 300.00/unit 30.00 30.00 Backhoe 500.00/unit 50.00 50.00 Grader 500.00/unit 50.00 50.00 Compactor 300.00/unit 30.00 30.00 Payloader 500.00/unit 50.00 50.00 Stationary Crane 500.00/unit 50.00 50.00 Asphalt Paver 500.00/unit 50.00 50.00 Vehicle Lifter 500.00/unit 50.00 50.00 All other heavy equipment not registered with LTO 300.00/unit 30.00 30.00 All other agricultural machinery or heavy equipment not enumerated above 200.00/unit 20.00 20.00 SECTION 168. Time and Manner of Payment. The fee imposed herein shall be payable prior to the lease or renting out of the equipment and/or upon application for a Mayor's Permit. SECTION 169. Administrative Provision. The City Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery, name and address of the owner. SECTION 170. Penalty. Any violation of the provisions of this article shall be punished by a fine of not less than Five Hundred Pesos (P500.00) but not exceeding one thousand (P1,000.00) Pesos or imprisonment of not less than one (1) month but not exceeding six months, or both, at the discretion of the court. ARTICLE P Fees on Tricycle Operation SECTION 171. Imposition of Fees. The following fees shall be collected from all Motorized Tricycle Operators within the territorial jurisdiction of the City of Tagum: Particulars New (in Php) Yearly Renewal (in Php) Franchise Fee 3,000.00/unit - Annual Renewal of MTOP - 300.00/unit Annual Supervision Fee 100.00/unit 100.00/unit Legal Research Fee 30.00/unit 30.00/unit Road Maintenance Fee 150.00/unit 150.00/unit Health Certificate Fee 100.00/unit 100.00/unit Garbage Fee 150.00/unit 150.00/unit Educational Support Program Fee 100.00/unit 100.00/unit Seminar and Orientation Fee 30.00/unit 30.00/unit Driver's Occupational Permit Fee 150.00/unit 150.00/unit Driver's ID Card 50.00/pc - SECTION 172. Other Fees. Fees shall be imposed on the following: Other Fees: Fees (in Php) Dropping of MTOP 150.00/unit Substitution of Unit 150.00/unit Late Renewal 200.00/unit Transfer of Ownership 5,000.00/unit Lost Driver's ID Card 50.00/pc SECTION 173. Manner of Payment. The fee shall be paid to the City Treasurer upon application or renewal of MTOP. SECTION 174. Administrative Provisions. (a) Interested operators of tricycles should first secure a Motorized Tricycle Operator's permit (MTOP) from the City of Tagum Franchising and Regulatory Board (CTFRB). (b) The City of Tagum Franchising and Regulatory Board shall issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefore; determine, fix, prescribe or periodically adjust fares or rates for the service after public hearing; prescribe and regulate zones of service in coordination with the barangay; (c) The CTFRB may impose a common color for tricycles. Each tricycle unit shall be assigned and bear an identification number, aside from LTO license plate number. ARTICLE Q Towing Fee, Impounding Fee, Educational Support Program Fee and Road Maintenance Fee for Motor Vehicles SECTION 175. Public Pound. A public pound for motor vehicle shall be established and maintained under the supervision of the Tagum City Traffic Management Group. SECTION 176. Causes of Towing for Impoundment. A motor vehicle shall be towed for impoundment for the following reasons: (a) Vehicles that block/obstruct the free movement of vehicular traffic. (b) Vehicles abandoned in the national highway, city streets and barangay roads and in other public places for more than 24 hours. (c) Vehicles parked for repair and/or assembly work in any public streets and public places. SECTION 177. Imposition of Fees. A Towing Fee, Impounding Fee, Educational Support Program Fee (ESPF) and Road Maintenance Fee (RMF) shall be collected from the owner of the impounded vehicle as follows: Particulars Towing Fee (in Php) Impounding Fee (in Php) ESPF (in Php) RMF (in Php) Truck (8 wheelers up) 1,000.00/unit 500.00/day 50.00/day 25.00/day Bus/Truck (4 to 6 wheelers) 700.00/unit 350.00/day 35.00/day 20.00/day Light Vehicle 300.00/unit 200.00/day 20.00/day 10.00/day Tricycle 100.00/unit 100.00/day 10.00/day 5.00/day Motorcycle 100.00/unit 50.00/day 5.00/day 5.00/day SECTION 178. Notice of Unit Impoundment. Within forty-eight (48) hours from its impoundment, a Notice shall be served to the owner to claim said unit and pay the corresponding fees and charges. SECTION 179. Public Auction of Impounded Vehicle. After three (3) months from the date of its impoundment, a Final Notice will be served to the owner of the vehicle to claim the unit within a period of five (5) calendar days. Failure to claim the said unit, a Notice of Public Auction shall be posted in conspicuous places. After a proper appraisal has been made by the Appraisal Committee, an authorized representative of the City Treasurer shall proceed to sell through public auction as provided in this article. SECTION 180. Disposition of the Proceeds of Impounded Vehicle. After the auction sale of the impounded motor vehicle the Pound Keeper shall render to the City Treasurer a bill of the authorized fees and actual expenditures thereof to be credited to the proper account. The remaining balance of the amount received by virtue of said sale, deducting therefrom the amount of the auction expenses and all other expenses incidental to the sale, if any, shall be turned-over to the owner of such motor vehicle. If said amount is not claimed within thirty (30) days from the date of sale, thereafter, said balance shall accrue to the General Fund of the City. SECTION 181. Prohibition. Pound Keeper or employees in the public pound are not allowed to participate, directly or indirectly, in the public auction sale of an impounded motor vehicle. SECTION 182. Due Care in the Safekeeping of the Impounded Motor Vehicle. The Pound Keeper shall be held liable and pay the corresponding value of the loss, pilferage and other damages of the impounded unit. ARTICLE R Permit Fee and Educational Support Program Fee on Occupation or Calling Not Requiring Government Examination SECTION 183. Imposition of Fees. An annual Permit Fee and Educational Support Program Fee (ESPF) shall be imposed on every person engaged in the practice of the occupation or calling not requiring government examination as follows: Particulars Fees (in Php) ESPF (in Php) Particulars Fees (in Php) ESPF (in Php) Actuary 100.00 20.00 Lathe Machine operator 200.00 30.00 All Vendors 100.00 20.00 Marine Surveyor 200.00 30.00 Animal Trainer 100.00 20.00 Massage Attendant/Masseur 200.00 30.00 Bandsaw/Chainsaw Operator 200.00 30.00 Mechanic 200.00 30.00 Bar Tender 200.00 30.00 Medical/Dental Aid/Attendant 200.00 30.00 Bar/Club/Disco/Videoke Manager/Supervisor 200.00 30.00 Medical/Dental Sales Representative 200.00 30.00 Barber/Hairstylist/Beautician 200.00 30.00 Merchandiser/Promo Girl 200.00 30.00 Basketball/Volleyball/Boxing and other Sports Referee/Official 200.00 30.00 Non-PRC Passer Teacher/Instructor 200.00 30.00 Bingo Caller 200.00 30.00 Packer 200.00 30.00 Butcher 200.00 30.00 Photographer 200.00 30.00 Call Center Agent 200.00 30.00 Pilot 200.00 30.00 Carpenter/Mason/Painter 200.00 30.00 Plumber 200.00 30.00 Chiropodist 200.00 30.00 Professional Artist 200.00 30.00 Cinema Projector Operator 200.00 30.00 Professional boxer/Ring Announcer 200.00 30.00 Commercial Steward/Stewardess 200.00 30.00 Radio/Telecom Operator 200.00 30.00 Construction Foreman/Supervisor 200.00 30.00 Real Estate Broker 200.00 30.00 Cook/Baker 200.00 30.00 Receptionist 200.00 30.00 Couturier 200.00 30.00 Reflexologist 200.00 30.00 Dance/Gym/Sports Instructor 200.00 30.00 Salesgirl/Salesboy 200.00 30.00 Disc Jockey 200.00 30.00 Security Guard/Watchman 200.00 30.00 Dispatcher/Porter 200.00 30.00 Shoe Shine Boy 100.00 20.00 Dressmaker/Tailor 200.00 30.00 Shoe/Bag Repairman 200.00 30.00 Driver/Inspector/Conductor of Passenger and Cargo Vehicles 200.00 30.00 Singer/Band Member 200.00 30.00 Driving/Diving/Swimming Instructor 200.00 30.00 Sports Promoter 200.00 30.00 Electrician (Non PRC) 200.00 30.00 Statistician 200.00 30.00 Electronic Technician 200.00 30.00 Stevedoring Worker 200.00 30.00 Embalmer 200.00 30.00 Stock Broker 200.00 30.00 GRO/Hospitality Girl/ Hostess/Club Dancer 200.00 30.00 Sugar Technologist 200.00 30.00 Handyman 200.00 30.00 Tattooer 200.00 30.00 Hollow Block Maker 200.00 30.00 Waiter/Waitress 200.00 30.00 Host/Hostess 200.00 30.00 Watch/Jewelry Repairman 200.00 30.00 Insurance Agents and Sub Agent 200.00 30.00 Welder/Body Builder 200.00 30.00 Janitor/Janitress 200.00 30.00 Personnel under Recruitment Agencies 200.00 30.00 Jewelry Appraiser 200.00 30.00 Others not specified above 200.00 30.00 Laborer 200.00 30.00 SECTION 184. Exemption. All government employees are exempted from payment of this fee. SECTION 185. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the City Treasurer upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the city for its employees. SECTION 186. Submission of List of Employees. All business establishments should submit a certified list of employees to the Business Permit and License Division on or before March 31 of each year with the following information: name and address of employee, occupation, amount of occupational permit fee paid, date and number of official receipts. A penalty of One Hundred Pesos (P100.00) shall be imposed for every month of delay for non-compliance of this provision. Newly-hired workers and/or employees shall secure their individual Occupational Permit from the moment they are actually accepted by the management of any business or industrial establishment to start working. All Occupational Permits, regardless of date secured, shall be renewed during the first 20 days of January on next following calendar. SECTION 187. Surcharge for Late Payment. A penalty of One Hundred Pesos (P100.00) shall be imposed for failure to pay the prescribed fee in this article. SECTION 188. Administrative Provision. The License Division under the Mayor's Office shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purpose. ARTICLE S Permit Fee, Educational Support Program Fee and Security Fee for the Conduct of Group Activities SECTION 189. Imposition of Fees. A Permit Fee, Educational Support Program Fee (ESPF) and Security Fee (SF) shall be imposed to any person, group or organization who will conduct or hold any program or activity, of not more than twenty-four (24) hours, involving a group of people within the jurisdiction of the City of Tagum on the following schedule: Particulars Fees (in Php) ESPF (in Php) SSF (in Php) Public Activities: - Street Dance & other activities using public places 200.00/day 20.00/day 200.00/day - Assembly, Seminars, Conferences, Conventions (private & public places) 500.00/day 50.00/day 200.00/day Stage presentations: - Stage show/Vaudeville/Drama 200.00/show 20.00/show 200.00/day - Concert, Cultural Show, Fashion and Accessories Show, Beauty & Popularity Contest and Other presentations 500.00/show 50.00/show 200.00/day - International Show/Presentation 1,000.00/show 100.00/show 500.00 Other Activities - Promotional Sale/Products Demonstration 500.00/day 50.00/day - - Truck/Car/Motorcycle Show 500.00/day 50.00/day - - Animal Show 500.00/day 50.00/day 200.00/day - Car/Motorcycle/Bicycle Competition 500.00/day 50.00/day 200.00/day - Athletic Competition/Game 300.00/day 30.00/day 200.00/day - Parade/Motorcade/Procession/Rally 300.00/day 30.00/day 200.00/day - Recorida for Election 50.00/unit/day 10.00/unit/day - - Recorida for product and other Purposes 200.00/unit/day 20.00/unit/day - - Mobile billboard/ advertisement 100.00/unit/day 10.00/unit/day - - Bingo Socials 500.00/day 50.00/day 200.00/day SECTION 190. Time of Payment. The fee imposed in this article shall be paid to the City Treasurer upon filing of application for permit with the City Mayor. SECTION 191. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 192. Administrative Provision. A copy of every permit issued by the City Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the city who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE T Permit Fee and Educational Support Program Fee for Firing Range SECTION 193. Imposition of Fees. An annual Permit Fee and Educational Support Program Fee (ESPF) shall be imposed on every person or entity who will establish, operate and maintain a firing range within the territorial jurisdiction of Tagum City at the following rates: Particulars Fees (in Php) ESPF (in Php) 1-5 Firing Range 1,500.00 200.00 6-10 Firing Range 3,000.00 500.00 More than 10 Firing Range 5,000.00 700.00 SECTION 194. Administrative Provisions. (a) The pre-requisite of law should be strictly complied with before a permit shall be issued. (b) A regular inspection will be conducted by the Office of the City Mayor to ensure that public safety is strictly observed. SECTION 195. Time of Payment. The annual fees imposed shall be paid to the City Treasurer and renewable on or before the prescribed period. ARTICLE U Registration & Renewal Fee, Educational Support Program Fee and Sanitation Service Fee for Chainsaw Owners/Operators SECTION 196. Imposition of Fees. A Registration Fee, Annual Renewal Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be imposed on chainsaw owners and/or operators at the following rates: Particulars Fees (in Php) ESPF (in Php) SSF (in Php) Registration Fee 300.00/unit 30.00/unit 30.00/unit Renewal 200.00/unit 20.00/unit 20.00/unit SECTION 197. Administrative Provisions. (a) Chainsaw should be registered with the City Environment and Natural Resources Office (CENRO) and pay the registration and renewal fees at the City Treasurer. (b) A penalty of Five Thousand Pesos (P5,000.00) shall be imposed for non-registration of chainsaw. CHAPTER 5 Service Fees ARTICLE A Documentary Fee, Service Fee and Educational Support Program Fee (ESPF) for the Services Rendered by the Offices of the City of Tagum SECTION 198. Imposition of Fees. A Documentary Fee, Services Fee and Educational Support Program Fee (ESPF) shall be imposed on every person transacting with the following offices at the rates as follows: a. Accounting Office Particulars Fees (in Php) ESPF (in Php) Certified True Copy 100.00 20.00 Certification 100.00 20.00 Others 100.00 20.00 b. Agriculture Office Particulars Fees (in Php) ESPF (in Php) Certified True Copy 100.00 20.00 Certification Fee 100.00 20.00 Field Inspection/Evaluation Report Fee 200.00 20.00 Others 100.00 20.00 c. Assessor's Office Particulars Fees (in Php) ESPF (in Php) Certified True Copy 100.00 20.00 Certified Reproduced Copy - Tax Declaration 100.00 20.00 - Map 100.00 20.00 Processing Fee (per tax declaration) 100.00 20.00 Certification Fee 100.00 20.00 Records Verification Fee 100.00 20.00 Field Inspection Fee 200.00 20.00 Others 100.00 20.00 d. Environment and Natural Resources Office Particulars Fees (in Php) ESPF (in Php) Certified True Copy 100.00 20.00 Certification: - Environmental Certification 100.00 20.00 - Posting: Quarry Application 200.00 50.00 Foreshore Lease 200.00 50.00 - Interposing No Objection to: Quarry Application 500.00 100.00 Foreshore Lease 1,000.00 200.00 - Miscellaneous Sales Application 200.00 50.00 Permit to Dump (Residual Waste) 200.00/trip 50.00/trip Others 100.00 20.00 e. Engineering Office Particulars Fees (in Php) ESPF (in Php) Certified True Copy: - Building Permit 50.00 20.00 - Certificate of Use/Occupancy 50.00 20.00 - Certificate of Damage 50.00 20.00 - Electrical Permit/Certificate 50.00 20.00 - Certificate of Operation 50.00 20.00 Issuance of the following: - Certificate of Damage 100.00 20.00 - Certificate of Gas Meter Installation 100.00 20.00 Other Certifications 100.00 20.00 Building Tag: - Residential w/ sticker (Yellow) 100.00 20.00 - Commercial w/ sticker (Red) 100.00 20.00 - Institutional w/ sticker (Blue) 100.00 20.00 - Industrial w/ sticker (Violet) 100.00 20.00 f. General Services Office Particulars Fees (in Php) ESPF (in Php) Certified True Copy 100.00 20.00 Certification 100.00 20.00 Auction Form 100.00 20.00 Others 100.00 20.00 g. Legal Office Particulars Fees (in Php) ESPF (in Php) Certified True Copy 100.00 20.00 Legal Documents 50.00 20.00 Certifications 100.00 20.00 Others 100.00 20.00 h. Library Particulars Fees (in Php) ESPF (in Php) Membership Fee 50.00/yr 10.00/yr Membership I.D. 20.00 5.00 Additional Fees: - Borrower's Card 20.00/yr 5.00/yr - Fine for overdue book 20.00/day 5.00/book - Photocopying Services - Short Bond Paper 1.00/copy - - Long Bond Paper 1.50/copy - Internet Fee 15.00/hr 1.00/hr -Printing - Black 5.00/page - - Colored 10.00/page - Others 100.00 20.00 i. Mayor's Office/Divisions: Particulars Fees (in Php) ESPF (in Php) Certified True Copy 100.00 20.00 Mayor's Clearance: - For local purposes 100.00 20.00 - For travel abroad 200.00 20.00 - For Firearm License 200.00 20.00 Certification: - For local purposes 100.00 20.00 - For travel abroad 200.00 20.00 Retirement/Maternity/Leave Clearance 100.00 20.00 License Division: - Certified True Copy 100.00 20.00 - Certification Fee 100.00 20.00 - Retirement 100.00 20.00 - Change Address 100.00 20.00 - Change of Trade/Business Name 100.00 20.00 - Request for Documents 100.00 20.00 - Re-issuance of ID Cards 100.00 20.00 HRM Division: - Certified True Copy 100.00 20.00 - Certificate of Employment 100.00 20.00 - Other Certifications 100.00 20.00 - Service Records 100.00 20.00 - Oath of Office 100.00 20.00 Tourism - Certificate of Accreditation 100.00 20.00 PESO - Special Recruitment Authority: - Overseas (not more than 15 days) 1,000.00 100.00 - Local 500.00/qtr 50.00 - Certifications: - Pre-employment Seminar for Local Applicants 20.00 10.00 - Pre-Departure Orientation Seminar for Local Applicants (PDOSLA) 20.00 10.00 - Employment Certificate (for SPES) 10.00 10.00 - Certificate of Membership - Tribal 10.00 10.00 - Overseas Filipino Worker 20.00 10.00 - Skilled Workers who have undergone training with the LGU 20.00 10.00 - Service Fee 50.00 10.00 Note: No fees shall be collected during Jobs Fair. j. Planning and Development Office Particulars Fees (in Php) ESPF (in Php) Certified True Copy 100.00 20.00 Certified Reproduced Copy of: - Zoning Ordinance 100.00 20.00 - Map (report size) 100.00 20.00 - Others 100.00 20.00 Field Inspection/Evaluation Report Fee: - Zoning 1. Standard Plan 100.00 20.00 2. Indigenous Material (below 20sqm area) 30.00 20.00 - Subdivision 200.00 20.00 Annual Locational Inspection Fee (Special/Industrial Establishments) - Memorial Park 1,000.00 100.00 - Banana Chips Factory 1,000.00 100.00 - Veneer Plant 1,000.00 100.00 - Feed mill 1,000.00 100.00 - Cell Site 1,000.00 100.00 - Pallet Maker 500.00 100.00 - Poultry and Piggery 500.00 100.00 - Rice & Corn Mill 500.00 100.00 - Sawmill/Lumber 500.00 100.00 - Junkshop 200.00 50.00 - Home Occupation ( e.g. , baking) 100.00 10.00 - Others (Industrial) 500.00 100.00 k. Police Clearance and Service Fee Particulars Fees (in Php) ESPF (in Php) Certified True Copy: - Police Blotter 100.00 20.00 - Police/Traffic Investigation Report 200.00 20.00 - Fire Incident Report (For insurance purposes) 500.00 100.00 - Others 100.00 20.00 Certification - Lost Driver's License 200.00 20.00 - Lost Certificate of Registration & Official Receipt 200.00 20.00 - Lost Vehicle's Plate 200.00 20.00 - Lost Student Permit 100.00 20.00 Police Clearance: - Application for Filipino Citizenship/Naturalization 2,000.00 200.00 - Passport Application 300.00 30.00 - Visa Application 300.00 30.00 - PLEB 100.00 20.00 - Application for Probation 200.00 20.00 - Firearms Permit Application 400.00 100.00 - Transfer of ownership of all types of vehicles 300.00 30.00 - Cosmetology 500.00 50.00 - Air gun/airsoft/paintball permit application 200.00 20.00 - Employment, scholarship, study grant, and other purposes not hereunder specified: a) Local 100.00 20.00 b) Abroad 300.00 20.00 - Petition a) Change of Name 200.00 20.00 b) Correction of Entries 200.00 20.00 c) Adoption 200.00 20.00 d) Others 200.00 20.00 Assistance Fee (Implementation of Writ of Demolition) 2,000.00 500.00 Any alterations made to motor vehicle as to its body, color, engine, conversion from one make to another 300.00 30.00 New bicycle registration application 50.00 10.00 Others 100.00 20.00 l. SP Legislative & Secretariat Particulars Fees (in Php) ESPF (in Php) Certified True Copy 100.00 20.00 Certification 100.00 20.00 Others 100.00 20.00 m. Social Welfare and Development Office Particulars Fees (in Php) ESPF (in Php) Certified True Copy 100.00 20.00 Clearance 50.00 20.00 Certification: - Senior Citizen Membership 50.00 20.00 - Senior Citizen Lost of I.D. 50.00 20.00 - Minors Traveling Locally 50.00 20.00 - Eligibility for Loan Application to SSS or GSIS (in cases of calamity or disaster) 50.00 20.00 - SEA-K Tindahan Nation Application 50.00 20.00 - Issued to PAO 50.00 20.00 Case Study 50.00 20.00 Others 20.00 10.00 n. Treasurer Particulars Fees (in Php) ESPF (in Php) Certified True Copy 100.00 20.00 Clearances 100.00 20.00 Certification 100.00 20.00 Others 100.00 20.00 o. Veterinary Office Particulars Fees (in Php) ESPF (in Php) Certified True Copy 400.00 20.00 Certification: - Health 20.00 10.00 - Vaccination 20.00 10.00 Shipping Permit: - Large Cattle (1 or more) 100.00/shipment 30.00 - Hogs/Small Ruminants: 2 heads and below 5.00/shipment 20.00 3 heads and above 100.00/shipment 30.00 - Game Fowl 20.00/head 20.00 - Poultry: 2 heads and below 10.00/shipment 2.00 3 heads and above 30.00/shipment 5.00 - Table Eggs 50.00/shipment 20.00 Registration of Dogs 150.00/dog 30.00 Others 100.00 20.00 p. Vice Mayor's Office Particulars Fees (in Php) ESPF (in Php) Certified True Copy 100.00 20.00 Certification 100.00 20.00 Others 100.00 20.00 SECTION 199. Manner of Payment. All fees must be paid to the City Treasurer before the issuance of a copy of records or documents, and for the services rendered by the aforementioned offices. SECTION 200. Exemption. No fees in this Article shall be collected for copies requested by competent Court and government offices and agencies. ARTICLE B Fees, Archival Fee Educational Support Program Fee for the Local Civil Registry SECTION 201. Imposition of Fees. A Fee, Archival Fee (AF) and Educational Support Program Fee (ESPF) shall collected for services rendered by the City Civil Registrar, as follows: 1. BIRTH Fees (in Php) AF (in Php) ESPF (in Php) a. Registered within the reglementary period 50.00 100.00 50.00 b. More than one month to one year 200.00 100.00 50.00 c. More than one year and above 300.00 100.00 50.00 - Service Fee (for items a, b and c) 300.00 - 200.00 - Posting Fee (for items b and c) 50.00 - - d. BREQS Fee 200.00 - 50.00 e. Electronic Endorsement Fee 200.00 - 50.00 f. Other Endorsement Fee 200.00 - 50.00 g. Out-of-town Request & Service Fee 100.00 - 50.00 2. MARRIAGE CERTIFICATES a. Registered within the reglementary Period 50.00 100.00 50.00 b. More than one month to one year 200.00 100.00 50.00 c. More than one year and above 300.00 100.00 50.00 - Posting Fee (for items b and c) 50.00 - - d. BREQS Fee 200.00 - 50.00 e. Electronic Endorsement Fee 500.00 - 100.00 f. Other Endorsement Fees 200.00 - 50.00 g. Out-of-town Request & Service Fees 200.00 - 50.00 3. ON MARRIAGE APPLICATIONS a. Application Fees: - Foreigner 1,000.00 200.00 - Non-resident 400.00 50.00 - Resident 300.00 50.00 b. Marriage License Fee 300.00 50.00 - Service Fee 500.00 200.00 - Posting Fee 50.00 - c. Solemnization - Both are Filipinos 300.00 50.00 - One party is a foreigner 500.00 50.00 4. FEES: DEATH a. Registered within the reglementary period 50.00 100.00 50.00 b. More than one month to one year 200.00 100.00 50.00 c. More than one year and above 300.00 100.00 50.00 - Posting Fee (for items 4.2 & 4.3) 50.00 - - d. BREQS Fee 200.00 - 50.00 e. Electronic Endorsement Fee 500.00 - 50.00 f. Other Endorsement Fees 200.00 - 50.00 g. Out-of-town Request & Service Fees 100.00 - 50.00 6. Registration Fees a. Foundling 200.00 100.00 50.00 b. Court Orders - - - c. Special Proceedings: - Change of Name 500.00 100.00 50.00 - Correction of Entries 500.00 100.00 50.00 - Presumption of Death 1,000.00 100.00 50.00 - Judicial Determination of Paternity and Affiliation 500.00 100.00 50.00 - Custody of Minor and Guardianship 500.00 100.00 50.00 - Adoption 1,000.00 100.00 50.00 - Repatriation or voluntary emancipation of citizenship 500.00 100.00 50.00 - Voluntary emancipation of minors 500.00 100.00 50.00 d. Civil Case: - Annulment 2,000.00 100.00 100.00 - Legal Separation 2,000.00 100.00 100.00 e. Late Registration Fee 500.00 - - f. Legal Instruments: - Legitimization 300.00 - 50.00 - Supplemental Report 200.00 - 50.00 - Naturalization 1,000.00 100.00 100.00 - Election of Filipino Citizenship 1,000.00 100.00 100.00 - Affidavit to Use the Surname of the Father 200.00 - 100.00 g. Certification Fees (All types of documents) - For travel abroad/any legal purposes 300.00 - 50.00 - For local purposes 50.00 - 20.00 - Security Paper (SECPA) 200.00 - 50.00 h. Certified true copy/certified true Xerox copy/Authentications (for all types of documents) - For travel abroad/any legal purposes 300.00 - 50.00 - For local purposes only 30.00 - 20.00 i. Filing Fee under RA 9084 - Petition for Correction of Clerical Error 1,000.00 100.00 100.00 - Migrant Petition for Correction of Clerical Error 500.00 100.00 100.00 - Petition for Change of First Name 3,000.00 100.00 100.00 - Migrant Petition for Change of First Name 1,000.00 100.00 100.00 - Endorsement Fee 200.00 - - SECTION 202. Exemption. Copies of Birth Certificate to be used for admission to the primary grades in a public school. SECTION 203. Manner of Payment. The fees shall be paid to the City Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 204. Administrative Provision. A marriage license shall not be issued unless a certification is secured from the Family Planning Coordinating Council. ARTICLE C Fee, Educational Support Program Fee and Sanitation Service Fee for Service Rendered by the City Health Office SECTION 205. Imposition of Fees. A Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be collected for the services rendered by the City Health Office, as follows: Particulars Fees (in Php) ESPF (in Php) SSF (in Php) A) Certificates in connection with: 1. Naturalization/Legitimation/Adoption/Annulment of Marriage and other similar purposes 300.00 30.00 15.00 2. Travel Abroad 300.00 30.00 15.00 3. Medical/Health Certificate 100.00 10.00 5.00 4. Delayed Renewal of Health Certificate 150.00 15.00 7.50 5. School Requirements 50.00 5.00 2.50 6. Insurance Claims 100.00 10.00 5.00 7. Driver's License (New & Renewal) 100.00 10.00 5.00 8. Health Card/Certificate 100.00 10.00 5.00 9. Dental Certification 100.00 10.00 5.00 10. Medico Legal Certificate - Medico Legal Examination 100.00 10.00 5.00 - Autopsy of Cadaver 500.00 50.00 25.00 - Interview and Physical Examination and Issuance of Medical Certificate to Drug Dependents for Admission to Rehabilitation Center 200.00 20.00 10.00 - Gender Examination Certification 300.00 30.00 15.00 11. Death Certificate 50.00 5.00 2.50 12. Permit to transfer cadaver 200.00 20.00 10.00 13. Exhumation Permit 200.00 20.00 10.00 14. Certificate of Pre-Marriage Counseling - Regular Session 200.00 20.00 10.00 - Special Session * Both Filipino citizens 1,000.00 100.00 50.00 * One of the parties is a foreigner 1,500.00 150.00 75.00 - Health Certificate for the couple before attending PMC 200.00 20.00 10.00 15. Re-issuance of Lost Certificates 100.00 10.00 5.00 16. Health Certificate for Tricycle Operators and Drivers before Securing MTOP 100.00 10.00 5.00 17. Employment & Pre-Employment not specified 100.00 10.00 5.00 18. I.D. 20.00 - - Laboratory Fees Particulars Fees (in Php) ESPF (in Php) 1. Blood Smear for Malarial Parasites (BSMP) 30.00 3.00 2. Blood Typing 70.00 7.00 3. Complete Blood Count (CBC) 100.00 10.00 4. Fecalysis (Stool Exams) 30.00 3.00 5. Gram staining (Urethral & Vaginal Smears) 30.00 3.00 6. Hematocrit 70.00 7.00 7. Hemoglobin Determination 30.00 3.00 8. KatoKatz 30.00 3.00 9. Occult Blood (Stool) 50.00 5.00 10. PAP Smear 100.00 10.00 11. Platelet Count 70.00 7.00 12. Pregnancy Test 100.00 10.00 13. Prothrombin Time 70.00 7.00 14. Sputum Examination 30.00 3.00 15. Urinalysis 30.00 3.00 16. VDRL 150.00 15.00 Dental Services Particulars Fees (in Php) ESPF (in Php) 1. Dental Sealant/Filling (per surface) 300.00 30.00 2. Dental X-ray a. Panoramic 550.00 55.00 b. Per Area 200.00 20.00 3. Oral Prophylaxis 200.00 20.00 4. Tooth Extraction (per tooth) 100.00 10.00 SECTION 206. Manner of Payment. The fee shall be paid to the City Treasurer before the physical examinations or services are made and the medical certificate is issued. ARTICLE D Garbage Fee, Sanitary Fee and Fire Safety Inspection Fee for All Businesses, Trade, Offices and Other Establishments SECTION 207. Imposition of Fees. An annual Garbage Fee (GF), Sanitary Fee (SF) and Fire Safety Inspection Fee (FSIF) shall be collected for every line of business, trade, offices and other establishments operating within the territorial jurisdiction of the City of Tagum at the following rates: LINE OF BUSINESS GF (in Php) SF (in Php) FSIF (in Php) AMUSEMENT Badminton/Basketball/Tennis/Volleyball/Court 500.00 100.00 150.00 Bar/Disco House/Night Club 1,500.00 300.00 350.00 Beach Resort - Small Scale 2,000.00 300.00 350.00 - Big Scale 3,000.00 400.00 450.00 Beach Shelter 600.00 200.00 250.00 Billiard Table - 5 Tables or less 300.00 200.00 150.00 - 6 Tables or more 500.00 400.00 150.00 Bingo Game 1,500.00 300.00 350.00 Bowling Lanes - 10 Lanes or less 500.00 400.00 150.00 - 11 Lanes or more 800.00 400.00 250.00 Cockpit Arena 2,500.00 400.00 450.00 Inland Resort 2,000.00 300.00 350.00 Lotto Outlet 1,000.00 200.00 250.00 Mahjong Table (1 unit) 500.00 100.00 150.00 Music Lounge/Videoke/KTV 1,500.00 300.00 350.00 Theater/Cinema House 2,000.00 300.00 350.00 Video Game Machine - 5 units or less 800.00 200.00 250.00 - 6 units or more 1,000.00 200.00 250.00 Videoke Machine 800.00 200.00 250.00 DISTRIBUTOR/DEALER/WHOLESALER Acetone, Mineral Oil, and the like 1,000.00 200.00 250.00 Acetylene/Oxygen Dealer 800.00 200.00 250.00 Activated Carbon Dealer 1,000.00 200.00 250.00 Agricultural Engine/Spare Parts Dealer 2,500.00 500.00 450.00 Agricultural Product Dealer 1,000.00 300.00 250.00 Agri-Product Exporter 1,500.00 400.00 350.00 Agrivet Supply Dealer (Feeds/Chemicals) 1,200.00 300.00 350.00 Antique Dealer 250.00 100.00 150.00 Appliance Dealer 2,500.00 400.00 450.00 Architectural Product Dealer 1,500.00 300.00 350.00 Bakery Supply Dealer 1,200.00 400.00 350.00 Balloon Dealer 600.00 200.00 250.00 Balot/Salted Egg/Century Egg Dealer 500.00 200.00 150.00 Bamboo Pole Dealer 1,500.00 300.00 350.00 Battery Dealer 800.00 200.00 250.00 Beer Dealer 1,200.00 400.00 350.00 Bicycle/Spare Parts Dealer 1,700.00 300.00 350.00 Biscuit Dealer 1,000.00 300.00 250.00 Bolts, Nuts & Tools Dealer 800.00 200.00 250.00 Book/Pocketbook Dealer 800.00 200.00 250.00 Buy and Sell of Coconut Shell/Husk 1,200.00 300.00 350.00 Car/Auto Dealer 2,000.00 300.00 350.00 Car/Auto Parts & Accessories Dealer 2,500.00 400.00 450.00 Cassava/Corn Starch Repacker 500.00 200.00 150.00 Cellophane Dealer 1,000.00 200.00 250.00 Cellphone Accessory Dealer 1,000.00 200.00 250.00 Cement Dealer 2,500.00 400.00 450.00 Ceramics Dealer 400.00 100.00 150.00 Chainsaw/Spare Parts Dealer 1,000.00 200.00 250.00 Chicken Dung Dealer 1,200.00 300.00 350.00 Cigarette Distributor 2,000.00 300.00 350.00 Cocoa/Tablia Dealer 500.00 200.00 150.00 Coffee Dealer 800.00 300.00 250.00 Coffin Dealer 1,200.00 300.00 350.00 Communication Supply/Accessory Dealer 900.00 200.00 250.00 Computer Dealer 1,000.00 200.00 250.00 Concrete Product Dealer 1,800.00 300.00 350.00 Construction Material Dealer 2,500.00 400.00 450.00 Cooking Oil Dealer 1,000.00 300.00 250.00 Cosmetics/Beauty Product Dealer 600.00 200.00 250.00 Cross Stitch Material Dealer 600.00 200.00 250.00 Detergent Soap Dealer 1,200.00 300.00 350.00 Dressed Chicken Dealer 2,000.00 400.00 350.00 Dried Banana Dealer 1,200.00 400.00 350.00 Dried/Salted Fish Dealer 600.00 300.00 250.00 Driftwood Dealer 1,200.00 300.00 350.00 Drug Distributor 2,000.00 400.00 350.00 Drugstore/Pharmacy-Dealer - Small Scale 600.00 300.00 250.00 - Big Scale 1,800.00 400.00 350.00 Dry Goods Dealer (RTW/Shoes) 1,000.00 200.00 250.00 Educ'l Audio-Video Tape/CD Dealer 1,000.00 200.00 250.00 Egg Dealer 600.00 300.00 250.00 Electrical Supply Dealer 2,000.00 300.00 350.00 Electronics Protection Device Dealer 1,500.00 300.00 350.00 Electronics Supply Dealer 2,000.00 300.00 350.00 Empty Drums Dealer 1,000.00 200.00 250.00 Eyeglasses Supply Dealer 1,000.00 200.00 250.00 Farm Equipment Dealer 1,000.00 200.00 250.00 Farm Supply Dealer 1,000.00 200.00 250.00 Farm Tools Dealer 1,000.00 200.00 250.00 Feeds Dealer 1,500.00 300.00 350.00 Fire Extinguisher/Protection Device Dealer 600.00 200.00 250.00 Firearm & Ammunitions Dealer 600.00 200.00 250.00 Firecrackers/Pyrotechnic Device Dealer 800.00 200.00 250.00 Firewood/Charcoal Dealer 300.00 100.00 150.00 Fish Dealer - With 5 Fish Cars and below 2,000.00 400.00 350.00 - With 6 Fish Cars and more 2,500.00 500.00 450.00 Floor Wax Dealer 1,000.00 200.00 250.00 Flower Shop/Dealer 450.00 100.00 150.00 Frozen Products Dealer 1,500.00 400.00 350.00 Fruit Dealer 600.00 300.00 250.00 Fruit Juice Dealer 2,000.00 400.00 350.00 Furniture Dealer 2,000.00 300.00 350.00 General Merchandise Dealer 1,000.00 200.00 250.00 Glass and Aluminum Supply Dealer 1,200.00 300.00 350.00 Glassware Dealer 800.00 200.00 250.00 Gold Buy & Sell 1,500.00 300.00 350.00 Hardware Dealer 2,500.00 400.00 450.00 Health/Food Supplement Dealer 600.00 300.00 250.00 Herbal Product Dealer 1,000.00 300.00 250.00 Home Dcor Dealer 1,500.00 300.00 350.00 Household Material Dealer 600.00 200.00 250.00 Household/Industrial Chemical Dealer 1,500.00 300.00 350.00 Ice Cream/Ice Drop Dealer 800.00 300.00 250.00 Ice Storage Dealer 2,000.00 300.00 350.00 Imported/Dealer of 2nd Hand Engine, others 2,000.00 300.00 350.00 Industrial Oil Dealer 1,000.00 200.00 250.00 Ink Dealer 1,000.00 200.00 250.00 Jewelry Dealer 700.00 200.00 250.00 Kitchenware Dealer 700.00 200.00 250.00 Lechon Dealer 800.00 300.00 250.00 Light & Heavy Equipment Dealer 2,000.00 300.00 350.00 Light/Heavy Equipment Spare Parts Dealer 2,000.00 300.00 350.00 Livestock Dealer 1,500.00 400.00 350.00 Livestock/Poultry Supply Dealer 1,500.00 400.00 350.00 LPG Accessory Dealer 600.00 300.00 250.00 LPG Dealer 600.00 300.00 250.00 Lubricant Dealer 2,000.00 300.00 350.00 Lumber Dealer 2,500.00 400.00 450.00 Meat Dealer 800.00 300.00 250.00 Medical/Dental Supply/Equipment Dealer 1,000.00 200.00 250.00 Metalcraft Dealer 1,000.00 200.00 250.00 Mining Supply Dealer 1,000.00 200.00 250.00 Molasses Supply Dealer 1,000.00 400.00 250.00 Motorcycle Dealer 2,000.00 300.00 350.00 Motorcycle Spare Parts Dealer 2,500.00 400.00 450.00 Muffler Dealer 1,000.00 200.00 250.00 Multi-cab Dealer 2,000.00 300.00 350.00 Musical Instrument Dealer 800.00 200.00 250.00 Native Delicacies Dealer 500.00 200.00 150.00 Native Product/Handicraft Dealer 700.00 200.00 250.00 Newspaper Distributor 1,000.00 200.00 250.00 Nipa Strips/Amacan Dealer 800.00 200.00 250.00 Office Equipment Dealer 1,000.00 200.00 250.00 Optical Supply Dealer 1,000.00 200.00 250.00 Organic/Inorganic Fertilizer Distributor 1,000.00 200.00 250.00 Ornamental Plant Dealer 600.00 200.00 250.00 Paint Dealer 1,500.00 300.00 350.00 Palay Buy & Sell 1,500.00 400.00 350.00 Pet Shop-Dealer 400.00 100.00 150.00 Petroleum Product Dealer 1,500.00 300.00 350.00 Photo Supply Dealer 1,000.00 200.00 250.00 Plastic ware Dealer 700.00 200.00 250.00 Plumbing Supply Dealer 1,000.00 200.00 250.00 Poly Vinyl Chloride Dealer 1,200.00 300.00 350.00 Pot Dealer 500.00 100.00 150.00 Poultry Dealer 1,500.00 300.00 350.00 Powered Tool/Equipment Dealer 2,000.00 300.00 350.00 Printing Machine Ink Dealer 1,000.00 200.00 250.00 Processed Fish Dealer 1,500.00 400.00 350.00 Processed Meat Dealer 1,500.00 400.00 350.00 Purified/Mineral Water Dealer 1,500.00 400.00 350.00 Radiation Control Device Dealer 800.00 200.00 250.00 Rattan Dealer 1,200.00 300.00 350.00 Reconditioned Vehicle Dealer 2,000.00 300.00 350.00 Religious Article Dealer 250.00 100.00 150.00 Rice & Corn By-product Dealer 1,200.00 300.00 350.00 Rice/Corn Dealer 1,200.00 400.00 350.00 Rubber Gasket Dealer 1,000.00 200.00 250.00 Sack Dealer 1,200.00 300.00 350.00 Sand/Gravel/Earth fill Dealer 1,500.00 300.00 350.00 Saw Dust Dealer 600.00 200.00 250.00 School/Office Supply Dealer 1,000.00 200.00 250.00 Scrap Iron/Empty Bottles Buy & Sell - Small Scale 1,500.00 300.00 350.00 - Big Scale 2,500.00 400.00 450.00 Second-Hand Spare Parts Dealer 1,000.00 200.00 250.00 Second-Hand Tire Dealer 800.00 200.00 250.00 Seed Dealer 600.00 200.00 250.00 Ship Chandler 1,500.00 300.00 350.00 Silver Dealer 600.00 200.00 250.00 Soft drink and Beer Dealer 1,200.00 400.00 350.00 Soft drink Dealer 1,200.00 400.00 350.00 Spare Parts Supply Dealer 2,000.00 300.00 350.00 Spices Dealer (Repacker) 600.00 300.00 250.00 Sporting Goods/Item Dealer 1,000.00 200.00 350.00 Surveying Instrument Dealer 600.00 200.00 250.00 Tawas, Chlorine, Oxalic Repacker 1,000.00 200.00 250.00 Tire Dealer (Brand New) 2,500.00 400.00 450.00 Truck/Heavy Equipment Dealer 2,000.00 300.00 350.00 Upholstery Supply Dealer 800.00 200.00 250.00 Used Clothes Dealer 1,000.00 200.00 250.00 Vegetable/Spices Dealer 600.00 300.00 250.00 Watch Dealer 800.00 200.00 250.00 Watch Spare Parts Dealer 600.00 200.00 250.00 Water Distributor 1,200.00 400.00 350.00 Water Quality Improvement Device Dealer 600.00 200.00 250.00 Welding Supplies Dealer 1,200.00 300.00 350.00 Wine & Liquor Dealer 1,500.00 400.00 350.00 RETAILER Agricultural Product Retailer 1,200.00 400.00 350.00 Agrivet Supply Retailer (Feeds/Chemicals) 1,200.00 300.00 350.00 Aircon/Refrigerator Supply Retailer 1,200.00 300.00 350.00 Bakery Supply Retailer 1,200.00 300.00 350.00 Balut Retailer 500.00 200.00 150.00 Banana Cue Retailer 600.00 300.00 250.00 Beer Retailer 1,000.00 300.00 250.00 Bicycle/Spare Parts Retailer 1,500.00 300.00 350.00 Books/Pocketbooks Retailer 600.00 200.00 250.00 Bread Retailer 800.00 300.00 250.00 Candle Retailer 500.00 100.00 150.00 Car/Auto Parts & Accessory Retailer 2,500.00 400.00 450.00 Cellophane Retailer 1,000.00 200.00 250.00 Cellphone Accessory Retailer 1,000.00 200.00 250.00 Cement Retailer 2,500.00 400.00 450.00 Ceramics Retailer 600.00 200.00 250.00 Cigarette/Lighter Retailer 500.00 100.00 150.00 Cocoa/Tablia Retailer 500.00 200.00 150.00 Communication Supply/Accessory Retailer 1,000.00 200.00 250.00 Construction Material Retailer 2,500.00 400.00 450.00 Cosmetics/Beauty Product Retailer 800.00 200.00 250.00 Cross Stitch Material Retailer 500.00 100.00 150.00 Dressed Chicken Retailer 1,200.00 400.00 350.00 Dried Banana Retailer 500.00 200.00 150.00 Dried/Salted Fish Retailer 600.00 300.00 250.00 Drugstore/Pharmacy-Retailer - Small Scale 600.00 300.00 250.00 - Big Scale 1,800.00 400.00 350.00 Dry Goods Retailer 1,000.00 200.00 250.00 Egg Retailer 600.00 300.00 250.00 Electrical Supplies Retailer 1,800.00 300.00 350.00 Electronics Spare Parts Retailer 1,800.00 300.00 350.00 Electronics Supply Retailer 1,800.00 300.00 350.00 Eyeglasses Supply Retailer 800.00 200.00 250.00 Farm Tools Retailer 800.00 200.00 250.00 Feeds Retailer 800.00 200.00 250.00 Fertilizer Retailer 1,200.00 300.00 350.00 Firecrackers/Pyrotechnic Device Retailer 800.00 200.00 250.00 Firewood/Charcoal Retailer 200.00 100.00 150.00 Fish Retailer 800.00 300.00 250.00 Floor Wax Retailer 800.00 200.00 250.00 Flower Shop/Retailer 450.00 100.00 150.00 Foam Retailer 600.00 200.00 250.00 Frozen Product Retailer 1,500.00 400.00 350.00 Fruit Retailer 600.00 300.00 250.00 Furniture Retailer 1,800.00 300.00 350.00 Gasoline Station 2,000.00 300.00 350.00 General Merchandise Retailer 300.00 400.00 250.00 Glass and Aluminum Supply Retailer 1,500.00 300.00 350.00 Hardware Retailer 2,500.00 400.00 450.00 Health/Food Supplement Retailer 600.00 300.00 250.00 Herbal Product Retailer 600.00 300.00 250.00 Home Dcor Retailer 1,500.00 300.00 350.00 Ice Storage Retailer 700.00 200.00 250.00 Ink Retailer 900.00 200.00 250.00 Jewelry Retailer 700.00 200.00 250.00 Lechon Retailer 800.00 300.00 250.00 Wine & Liquor Retailer 1,200.00 400.00 350.00 Livestock Retailer 1,200.00 400.00 350.00 LPG Accessory Retailer 600.00 200.00 250.00 LPG Retailer 600.00 200.00 250.00 Lubricant Retailer 1,800.00 300.00 350.00 Lumber Retailer 2,300.00 400.00 450.00 Meat Retailer 800.00 300.00 250.00 Mining Supply Retailer 1,000.00 200.00 250.00 Molasses Supply Retailer 800.00 200.00 250.00 Motorcycle Retailer 1,800.00 300.00 350.00 Motorcycle Spare Parts Retailer 2,200.00 400.00 450.00 Motorparts Retailer 2,200.00 400.00 450.00 Muffler Retailer 800.00 200.00 250.00 Musical Instrument Retailer 800.00 200.00 250.00 Native Delicacies Retailer 500.00 200.00 150.00 Native Product/Handicraft Retailer 700.00 200.00 250.00 Nipa Strips/Amacan Retailer 800.00 200.00 250.00 Novelty Items Retailer 1,000.00 200.00 250.00 Office Equipment Retailer 800.00 200.00 250.00 Oil Retailer 1,000.00 300.00 250.00 Paint Retailer 1,200.00 300.00 350.00 Pet Shop-Retailer 400.00 100.00 150.00 Photo Supply Retailer 1,000.00 200.00 250.00 Plastic ware Retailer 700.00 200.00 250.00 Plumbing Supply Retailer 1,000.00 200.00 250.00 Pot Retailer 400.00 100.00 150.00 Poultry Retailer 1,500.00 400.00 350.00 Printing Machine Ink Retailer 1,000.00 200.00 250.00 Processed Fish Retailer 1,200.00 400.00 350.00 Processed Meat Retailer 1,200.00 400.00 350.00 Purified/Mineral Water Retailer 1,200.00 400.00 350.00 Rattan Retailer 1,200.00 300.00 350.00 Religious Article Retailer 250.00 100.00 150.00 Repacker of Crispy Mix, Salt, and the likes 800.00 300.00 250.00 Rice & Corn By-product Retailer 1,200.00 300.00 350.00 Rice/Corn Retailer 1,000.00 300.00 250.00 Rubber Gasket Retailer 1,000.00 200.00 250.00 Sack Retailer 1,200.00 300.00 350.00 Salted Peanut & the likes Retailer 600.00 300.00 250.00 Sari-Sari - Big Scale/Capital more than 50T 600.00 200.00 250.00 - Small Scale/Capital less than 50T 400.00 100.00 150.00 School/Office Supply Retailer 900.00 200.00 250.00 Soft drink and Beer Retailer 1,200.00 400.00 350.00 Soft drink Retailer 1,200.00 400.00 350.00 Sporting Goods/Items Retailer 1,000.00 200.00 250.00 Tapes/Compact Disk Retailer 1,000.00 200.00 250.00 Tawas, Chlorine, Oxalic Retailer 1,000.00 200.00 250.00 Tent Retailer 1,000.00 200.00 250.00 Tire Retailer (Brand New) 2,500.00 400.00 450.00 Used Clothes Retailer 1,000.00 200.00 250.00 VCD Player Retailer 1,000.00 200.00 250.00 Vegetable/Spices Retailer 600.00 300.00 250.00 Veterinary Supply Retailer 1,200.00 300.00 350.00 Video Accessories Retailer 1,000.00 200.00 250.00 Watch Retailer 800.00 200.00 250.00 Watch Spare Parts Retailer 600.00 200.00 250.00 RESTAURANT/EATERY/REFRESHMENT PARLOR, ETC. Eatery/Fast-food - Counter 500.00 200.00 150.00 - 10 or less seating capacity 700.00 300.00 250.00 - 11-25 seating capacity 900.00 300.00 250.00 - 26 or more seating capacity 1,200.00 400.00 350.00 Food Stuff 500.00 200.00 150.00 Ice Cream Parlor - Counter 500.00 200.00 150.00 - 10 or less seating capacity 700.00 300.00 250.00 - 11-25 seating capacity 900.00 300.00 250.00 - 26 or more seating capacity 1,200.00 400.00 350.00 Lechon House - Counter 500.00 200.00 150.00 - 10 or less seating capacity 800.00 300.00 250.00 - 11 seating capacity or more 1,200.00 400.00 250.00 Meals and Snacks Dealer 800.00 300.00 250.00 Refreshment Parlor/Snack Inn/Canteen - 10 or less seating capacity 700.00 300.00 250.00 - 11-25 seating capacity 900.00 300.00 250.00 - 26 or more seating capacity 1,200.00 400.00 350.00 Restaurant - 10 or less seating capacity 700.00 300.00 250.00 - 11-25 seating capacity 900.00 300.00 250.00 - 26 or more seating capacity 1,200.00 400.00 350.00 FINANCIAL INSTITUTIONS Banking Institution 1,500.00 300.00 350.00 Insurance 1,500.00 300.00 350.00 Lending Investor 1,000.00 200.00 250.00 Pawnshop 1,000.00 200.00 250.00 Financing Institution 1,000.00 200.00 250.00 MANUFACTURER/PRODUCER Agricultural Product Producer 1,500.00 400.00 350.00 Assembler of Used Vehicle Engine & Chassis 2,500.00 500.00 450.00 Assembler of Video Machine 1,500.00 300.00 350.00 Bag Manufacturer 2,500.00 400.00 450.00 Bakery - Big Scale 2,500.00 500.00 450.00 - Small Scale 1,500.00 400.00 350.00 Balloon Maker 700.00 200.00 250.00 Balut Maker 400.00 200.00 150.00 Banana Chips Maker - Export 3,000.00 500.00 450.00 - Local 1,200.00 400.00 350.00 Banana Grower - Small Scale 3,000.00 500.00 450.00 - Medium Scale 5,000.00 700.00 650.00 - Large Scale 10,000.00 1,200.00 1,150.00 Barquillos Maker 1,000.00 300.00 250.00 Battery Manufacturer 2,500.00 400.00 450.00 Blacksmith 800.00 200.00 250.00 Body Building 1,000.00 200.00 250.00 Cakes and Pastries Maker 1,000.00 300.00 250.00 Candle Manufacturer 1,000.00 200.00 250.00 Candy Maker 2,000.00 400.00 350.00 Car/Auto Assembler 2,000.00 300.00 350.00 Ceramic Product Maker 1,500.00 300.00 350.00 Chicharon Maker 1,000.00 300.00 250.00 Chop Stick/By-product Maker 5,000.00 600.00 650.00 Cocoa/Tablia Maker 500.00 200.00 150.00 Coffin Maker 1,200.00 100.00 350.00 Concrete Product Manufacturer 2,500.00 400.00 450.00 Cooking Oil Producer 3,000.00 500.00 450.00 Commissary 2,000.00 500.00 350.00 Crispy Mix Powder Maker 2,000.00 500.00 350.00 Curtain Making 600.00 200.00 250.00 Doormat/Rags Maker 500.00 100.00 150.00 Farm Equipment Maker 1,500.00 300.00 350.00 Fiber Glass Fabrication 1,500.00 300.00 350.00 Fish Bait Producer/Supplier 800.00 200.00 250.00 Fishpond - Below 5 has. 1,000.00 300.00 250.00 - Above 5 has. 2,000.00 400.00 350.00 Floor Wax Manufacturer 1,500.00 300.00 350.00 Footwear Manufacturer 2,000.00 300.00 350.00 Fruit Juices Manufacturer 1,000.00 300.00 250.00 Fruit Grower - Small Scale 1,500.00 400.00 250.00 - Medium Scale 2,500.00 500.00 350.00 - Large Scale 5,000.00 700.00 350.00 Furniture Shop/Woodcraft - Small Scale 1,000.00 200.00 250.00 - Medium Scale 2,000.00 300.00 350.00 - Large Scale 3,000.00 400.00 450.00 Garment Manufacturer 1,000.00 200.00 250.00 Gas Stove Manufacturer 1,500.00 300.00 350.00 Glass & Aluminum Fabrication 1,500.00 300.00 350.00 Gold Processing Plant 2,500.00 450.00 450.00 Goldsmith 1,500.00 300.00 350.00 Handicraft/Native Products Manufacturer 2,500.00 400.00 450.00 Herbal Oil Maker 600.00 200.00 250.00 Honey Bee Producer 800.00 300.00 250.00 Ice Buko Maker 2,000.00 400.00 350.00 Ice Cream Maker 2,000.00 400.00 350.00 Ice Drop Maker 1,500.00 400.00 350.00 Ice Plant 2,000.00 300.00 350.00 Jewelry Manufacturing 1,500.00 300.00 350.00 Livestock Producer - Small Scale 1,500.00 400.00 350.00 - Big Scale 2,500.00 500.00 450.00 Lumpia Wrapper Maker 300.00 200.00 150.00 Macaroni Curl Maker 1,200.00 400.00 350.00 Meat Processor 2,000.00 400.00 350.00 Metalcraft 1,500.00 300.00 350.00 Miki Maker 1,500.00 400.00 350.00 Mini-Veneer Processing Plant 10,000.00 1,100.00 1,150.00 Musical Instrument Maker 800.00 200.00 250.00 Nata de Coco Maker 500.00 200.00 150.00 Native Delicacies Maker 400.00 200.00 150.00 News Publisher 900.00 200.00 250.00 Novelty/Gift Item Maker 900.00 200.00 250.00 Nursery (Fruit/Tree) 600.00 300.00 250.00 Orchidarium 1,000.00 200.00 250.00 Organic Fertilizer Producer 600.00 200.00 250.00 Ornamental Plant Producer 600.00 200.00 250.00 Pallet Board Manufacturer 3,000.00 400.00 450.00 Paper Bag Manufacturer 800.00 200.00 250.00 Peanut Butter Manufacturer 500.00 200.00 150.00 Piggery - Big Scale 2,000.00 400.00 250.00 - Small Scale 1,000.00 300.00 250.00 Pillow/Pillow Case Maker 600.00 200.00 250.00 Plaque/Trophy Maker 800.00 300.00 250.00 Plastic Manufacturer 3,000.00 400.00 450.00 Pop Rice/Corn Maker 900.00 300.00 250.00 Pot Holder Maker 700.00 200.00 250.00 Pottery Product Maker 500.00 100.00 150.00 Poultry - Big Scale 2,000.00 400.00 350.00 - Small Scale 1,000.00 300.00 250.00 Processed Fish Maker 1,500.00 400.00 350.00 Salabat Manufacturing 700.00 300.00 250.00 Salted Peanuts & the likes 900.00 300.00 250.00 Sand/Gravel/Earthfill Concessionaire 2,000.00 300.00 350.00 Silversmith 1,500.00 300.00 350.00 Soft drink Manufacturer 10,000.00 1,200.00 1,150.00 Soy Sauce Maker 2,000.00 400.00 350.00 Steel Fabrication 1,500.00 300.00 350.00 Stuff Toy Manufacturer 2,200.00 400.00 450.00 Subdivision Developer - Below 5 has. 3,000.00 400.00 450.00 - Above 5 has. 5,000.00 600.00 650.00 Tikog Producer 1,500.00 300.00 350.00 Tinsmith 1,500.00 300.00 350.00 Tokwa Maker 1,500.00 400.00 350.00 Upholstery Shop 500.00 100.00 150.00 Vinegar Maker 2,000.00 400.00 350.00 Water Processor/Purifier 2,500.00 400.00 450.00 Wood Chips Manufacturing 10,000.00 1,200.00 1,150.00 LESSOR Boarding House - 50 or less rooms 2,000.00 300.00 350.00 - 51 or more rooms 2,500.00 400.00 450.00 Book/Pocketbook Rental 500.00 100.00 150.00 Chair & Table Lessor 1,000.00 200.00 250.00 Dormitory - 50 or less rooms 3,500.00 500.00 550.00 - 51 or more rooms 4,000.00 500.00 550.00 Fish Pond Lessor - Below 5 has. 1,000.00 200.00 250.00 - Above 5 has. 2,000.00 300.00 350.00 Gown Rental 800.00 200.00 250.00 Heavy/Light Equipment Lessor 1,000.00 200.00 250.00 News/Comic Stand 300.00 100.00 150.00 Playroom Lessor 1,000.00 200.00 250.00 Real Estate Lessor 1,500.00 300.00 350.00 Rent-a-Car 1,500.00 300.00 350.00 Sound System Lessor 1,000.00 200.00 250.00 Tent Lessor 1,000.00 200.00 250.00 Toilet & Bath Lessor 800.00 200.00 250.00 Video Tape Lessor 800.00 200.00 250.00 Contractor/Services Accounting Office/Firm 1,200.00 300.00 350.00 Advertising Services 1,200.00 300.00 350.00 Air-conditioning Repair Services 1,000.00 200.00 250.00 Arrastre Services 2,000.00 300.00 350.00 Art & Sign/Lettering 400.00 100.00 150.00 Auto Repair Shop/Maintenance 1,000.00 200.00 250.00 Ball Milling Services 1,500.00 300.00 350.00 Barber Shop - 5 chairs or less 550.00 200.00 250.00 - 6 chairs or more 700.00 200.00 250.00 Battery Charging/Repair Services 800.00 200.00 250.00 Beauty Parlor - 5 helpers or less 550.00 200.00 250.00 - 6 helpers or more 700.00 200.00 250.00 Bicycle Repair Shop 700.00 200.00 250.00 Blue Printing Services 500.00 100.00 150.00 Booking Office 1,000.00 200.00 250.00 Bus Office 1,000.00 200.00 250.00 Calibration Services 1,500.00 300.00 350.00 Car Wash Services 800.00 200.00 250.00 Cargo Forwarder 800.00 200.00 250.00 Catering Services 1,500.00 300.00 350.00 Cellphone Repair Services/Shop 1,000.00 200.00 250.00 Cemetery/Memorial Park (Private) 4,000.00 500.00 550.00 Chainsaw Repair Shop 1,500.00 300.00 350.00 Clutch & Brake Bonding Services 1,000.00 200.00 250.00 Coconut/Rice Grinder 500.00 100.00 150.00 Cold Storage Services 2,000.00 300.00 350.00 Communication Services 1,200.00 300.00 350.00 Computer Ink Refilling 1,000.00 200.00 250.00 Consultancy Office 1,200.00 300.00 350.00 Cross Stitch Services 500.00 100.00 150.00 Curtain Making (Service Only) 700.00 200.00 250.00 Dance/Physical Fitness Studio 600.00 200.00 250.00 Dental Clinic 1,500.00 300.00 350.00 Derma/Skin Care Clinic 1,000.00 200.00 250.00 Desktop Publishing (Services) 300.00 600.00 350.00 Dress Shop - 5 machines or less 800.00 200.00 250.00 - 6 machines or more 1,000.00 200.00 250.00 Drilling Services 1,500.00 300.00 350.00 Dry Cleaning Services 600.00 200.00 250.00 Electrical Shop 800.00 200.00 250.00 Electronics Repair Shop 500.00 100.00 150.00 Emission Testing Services 1,500.00 300.00 350.00 Employment/Recruitment Agency 1,200.00 300.00 350.00 Engraving Services 600.00 200.00 250.00 Event Coordinator 800.00 200.00 250.00 Farm Equipment Repair Services 1,000.00 200.00 250.00 Fax Machine Services 1,000.00 200.00 250.00 Fiber Glass Repair Shop 1,000.00 200.00 250.00 Film Processing Services 1,000.00 200.00 250.00 Fire Security System Services 1,000.00 200.00 250.00 Forklift Services 1,500.00 300.00 350.00 Framing Services 500.00 100.00 150.00 Funeral Parlor/Service 4,000.00 500.00 550.00 Gas Stove Repair Shop 500.00 100.00 150.00 General Building Services 2,000.00 300.00 350.00 General Engineering Services 1,200.00 300.00 350.00 Glass/Aluminum Installation Services 500.00 100.00 150.00 Goldsmith (Services Only) 1,000.00 200.00 250.00 Heavy Equipment Repair Shop 1,500.00 300.00 350.00 Hospital - 50 beds and below 3,000.00 400.00 450.00 - 51 to 100 beds 5,000.00 600.00 650.00 - 101 to 150 beds 7,000.00 800.00 850.00 - 151 to 200 beds 10,000.00 1,100.00 1,150.00 - 201 beds and above 15,000.00 1,200.00 1,450.00 Hotel - 10 rooms or less 2,000.00 300.00 350.00 - 11 to 20 rooms 3,000.00 400.00 450.00 - 21 to 30 rooms 4,000.00 500.00 550.00 - 31 to 40 rooms 5,000.00 600.00 650.00 - 41 to 50 rooms 6,000.00 700.00 750.00 - 51 rooms and more 8,000.00 900.00 950.00 Hydraulic Repair Services 1,000.00 200.00 250.00 Internet Caf - Below 5 Units 750.00 200.00 250.00 - 6 to 10 units 1,000.00 200.00 250.00 - 11 to 20 units 1,250.00 300.00 350.00 - 21 units and above 1,500.00 300.00 350.00 Internet Services Provider 1,000.00 200.00 250.00 Iridology & Herb Center 800.00 200.00 250.00 Janitorial Services 1,000.00 200.00 250.00 Jewelry Repair Shop 600.00 200.00 250.00 Key Duplicating Services 600.00 200.00 250.00 Labor Contractor 1,500.00 300.00 350.00 Laboratory Services 1,000.00 200.00 250.00 Laminating Services 500.00 100.00 150.00 Landscaping Services 1,000.00 200.00 250.00 Laundry Services 500.00 100.00 150.00 Law Firm Office/Firm 1,200.00 300.00 350.00 Learning Institution - 1,000 students or less 2,000.00 400.00 350.00 - 1,001 to 2,500 students 3,000.00 400.00 450.00 - 2,501 to 5,000 students 4,000.00 500.00 550.00 - 5,001 students and up 5,000.00 600.00 650.00 Liaison Office 1,000.00 200.00 250.00 Lumber Planer Services 2,000.00 300.00 350.00 Lumber Sawmill 3,000.00 400.00 450.00 Machine Shop - 5 machines or less 2,000.00 300.00 350.00 - 6 machines or more 3,500.00 500.00 550.00 Mailing Center 800.00 200.00 250.00 Management Services 1,000.00 200.00 250.00 Massage Parlor - 5 beds or less 600.00 200.00 250.00 - 6 to 10 beds 1,000.00 200.00 250.00 - 11 beds or more 1,200.00 300.00 350.00 Maternity/Midwifery Clinic - 5 beds or less 1,500.00 300.00 350.00 - 6 to 10 beds 2,000.00 300.00 350.00 - 11 beds or more 2,500.00 400.00 450.00 Meat Grinder 500.00 100.00 150.00 Medical Clinic 3,000.00 400.00 450.00 Mimeographing Services 600.00 200.00 250.00 Mining Office 1,200.00 300.00 350.00 Money Changer 1,500.00 300.00 350.00 Money Transfer Services 1,500.00 300.00 350.00 Motor Repair Shop 2,000.00 300.00 350.00 Office Equipment Repair Services 800.00 200.00 250.00 Optical Clinic 1,500.00 300.00 350.00 Oxygen/Acetylene Maintenance Services 1,000.00 200.00 250.00 Painting Shop 1,000.00 200.00 250.00 Parking Space/Terminal (Private) - 50 units or less 2,000.00 300.00 350.00 - 51 units or more 3,000.00 400.00 450.00 Party Clown Provider 600.00 200.00 250.00 Pest Control Services 1,000.00 200.00 250.00 Photo Studio 900.00 200.00 250.00 Photocopy Services 400.00 100.00 150.00 Plumbing Services 1,000.00 200.00 250.00 Printing Press 2,000.00 300.00 350.00 Public Calling Services 1,000.00 200.00 250.00 Radiator Repair Services 700.00 200.00 250.00 Radio Broadcasting Station 1,200.00 300.00 350.00 Realty Office 1,200.00 300.00 350.00 Refrigeration Repair Services 1,000.00 200.00 250.00 Re-saw Mill 2,000.00 300.00 350.00 Rice Hulls Mill 1,500.00 300.00 350.00 Rice/Corn Mill 2,000.00 300.00 350.00 Roofing Services 1,500.00 300.00 350.00 Rubber Bushing 600.00 200.00 250.00 Security/Detective Services 1,200.00 300.00 350.00 Septic Tank Services 1,500.00 300.00 350.00 Service Contractor 1,200.00 300.00 350.00 Sharpening Services 300.00 100.00 150.00 Shoe Repair Shop 300.00 100.00 150.00 Slaughter House (Private) 3,000.00 400.00 450.00 Soldering Services 300.00 100.00 150.00 Specialty Contractor 1,000.00 200.00 250.00 Sporting Goods/Items Repair Services 1,000.00 200.00 250.00 Stevedoring Services 2,500.00 400.00 450.00 Stone Wash Services 500.00 100.00 150.00 Surveying Office/Services 1,200.00 300.00 350.00 Tailoring - 5 machines or less 650.00 200.00 250.00 - 6 machines or more 800.00 200.00 250.00 Tent Repair and Services 1,000.00 200.00 250.00 Ticketing Office 1,200.00 300.00 350.00 Tire Recapping Services - Small Scale 800.00 200.00 250.00 - Big Scale 1,000.00 200.00 250.00 Training Center 2,000.00 300.00 350.00 Transportation Services 2,000.00 300.00 350.00 Travel Agency 1,200.00 300.00 350.00 Truck Weighing Scale Services 1,500.00 300.00 350.00 Trucking and Hauling Services - 5 units or less 1,000.00 200.00 250.00 - 6 units or more 2,000.00 300.00 350.00 T-shirt Printing Services 500.00 100.00 150.00 Tutorial Services 900.00 200.00 250.00 Typing/Computer Job Services 600.00 200.00 250.00 Veterinary Clinic 800.00 200.00 250.00 Video Coverage Services 600.00 200.00 250.00 Vulcanizing Shop 300.00 100.00 150.00 Warehouse 2,000.00 300.00 350.00 Watch Repair Shop 400.00 100.00 150.00 Waterworks Services 1,500.00 300.00 350.00 Welding Gear Repair 400.00 100.00 150.00 Welding Shop 400.00 100.00 150.0 Well-drilling Services - Small Scale 1,500.00 300.00 350.00 - Big Scale 3,000.00 400.00 450.00 MARKET/MALL/DEPARTMENT STORE All areas inside the establishment occupied and operated by the owner except bodega, kitchen, offices, garage/parking area and leased stalls/spaces 2.00/sq m 3,400.00 1,750.00 All Stalls at the Economic Enterprises 800.00 100.00 200.00 SECTION 208. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the City Treasurer on or before the twentieth (20th) day of January or upon application of Business Permit and License. CHAPTER 6 Fishery License and Concession System SECTION 209. Coverage. No person, whether natural or juridical, shall be permitted to fish within the Municipal Waters of Tagum City without a fishing license issued by the City; provided, that license fees shall not be required of marginal fisherfolk duly registered in the Registry of Municipal Fisherfolks as herein provided, for the purpose of fishing for their personal or family consumption and upon certification from BFARMC. (a) All persons duly licensed to fish within Municipal Waters shall secure the corresponding gear license for any fishing gear and vessel license for any fishing vessel that shall be use, in accordance with the schedule of fees hereto attached. (b) The following license fee shall be collected for the grant of exclusive fishery rights to erect fish corrals, operate fishponds or oyster, mussel or aquatic beds, or take or catch "bangus" fry or "kawag-kawag" or fry of other species of fish for propagation. SECTION 210. Imposition of Fees. An annual Permit Fee and Educational Support Program Fee (ESPF) shall be collected, as follows: Particulars Fees (in Php) ESPF (in Php) Operation of Fishponds/Marine Products 100.00/ha 20.00/ha Floating cages for fish/marine products in inland and marine waters 5.00/cu.m 1.00/cu.m Fish Corral - Pahubas 100.00 20.00 - De medya 200.00 30.00 - Cast Net 50.00 20.00 Fish Trap - Isda 10.00/trap 2.00/trap - Crab 5.00/trap 2.00/trap - Lukon 5.00/trap 2.00/trap Gill Net (by length) - 1 to 49 m 10.00 2.00 - 50 to 100 m 50.00 10.00 - 101 to 300 m 100.00 20.00 - 300 up 200.00 50.00 Hook & Line - Undak 20.00 5.00 - Palangre 50.00 20.00 - Manual Push Net 50.00 20.00 - Motorized Push Net 100.00 20.00 Motorized Fishing Boat - 5 HP to 6.0 HP 100.00 20.00 - 7.0 to 10 HP 200.00 30.00 - 16 HP 300.00 50.00 - 2 to 4 Cylinder 500.00 100.00 - Over 4 Cylinder 1,000.00 200.00 SECTION 211. Prohibited Acts and Penalties. (a) Unlicensed Fishery Activities (Fishing without a License) 1. It shall be unlawful for any person, whether natural or juridical, to engage in any fishing activity or operate any fishing vessel or use any fishing gear, within the Municipal Waters without the corresponding license issued by the FMU. 2. Only fishing activities and gears that are specified in the Fishery Ordinance shall be licensed. 3. Violation of this provision shall render the person liable for a fine of Five Hundred Pesos (P500.00) . (b) Violation of the Terms and Conditions of a License Any person, whether natural or juridical, to whom a valid fishing license has been issued shall comply strictly with the terms and/ or conditions thereof. Violation of any of such terms and/or conditions shall render the licensee liable for a fine of Five Hundred Pesos (P500.00). (c) Failure to Carry License The failure of licensee to carry a copy of his fishing license on his/her person and/or on board the fishing vessel, shall render the offender liable for a fine of Five Hundred Pesos (P500.00) and impoundment of fishing vessel until fine had been paid. (d) Other violations pertaining to fisheries shall be governed by the Fisheries Ordinance. CHAPTER 7 Tagum City Economic Enterprises ARTICLE A Title, Coverage and Statement of Policy SECTION 212. Coverage. This Chapter of Economic Enterprises of Tagum City shall cover the economic enterprises operated and managed by the City Government, such as: the Tagum City Public Market; Tagum City Livestock Center; Tagum City Overland Transport Integrated Terminal all situated at Sitio Sto. Nio, Barangay Magugpo West, this City; the Tagum City Cultural and Trade Center situated at the old Public Market, Barangay Magugpo Poblacion, this City; the Tagum City Slaughterhouse situated at Tipaz, Barangay Magugpo East, this City; and the Tagum City Public Cemetery situated at Barangay La Filipina, this City, including the Night Market of Tagum City, Tabo sa Tagum and other economic enterprises that may be created by the Sanggunian through an ordinance. SECTION 213. Policy Statement. It is the policy of the City Government of Tagum to be self-reliant, and self-sustaining through engaging in a viable and stable economic enterprises that provide a wide range of opportunities that will uplift the socio-economic well-being of its constituents, improve fiscal management and enhance good governance. SECTION 214. General/Common Provision. All stallholders/vendors and other business operators doing business/operating within the Economic Enterprises of the City are required to secure the necessary permit and license before the actual business/operation pursuant to the Local Tax Code of the City of Tagum. ARTICLE B The Tagum City Public Market (TCPM) SECTION 215. Policy. The City of Tagum shall operate only one (1) public market that is situated at Sitio Sto. Nio, Barangay Magugpo West, Tagum City. SECTION 216. Market Rental Rates. The Rental, Educational Support Program Fee (ESPF) and Drainage Maintenance Fee (DMF) for market stalls, rooms, booths are as follows: Particulars Rent (in Php) ESPF (in Php) DMF (in Php) 1. Fish/Marine Products 20.00/sq m/day 20.00/mo 20.00/mo 2. Meat/Poultry 20.00/sq m/day 20.00/mo 20.00/mo 3. All stalls other than mentioned above 6.00/sq m/day 20.00/mo 20.00/mo SECTION 217. Transfer Permit Fee. A Transfer Permit Fee (TPF), Educational Support Program Fee shall be imposed on all fish and other aquatic products brought in and are intended for resale outside of Tagum City, as follows: Particulars TPF (in Php) ESPF (in Php) 100 kg and below 10.00 1.00 101 kg but less than 1,000 kg 15.00 1.00 1,001 kg and above 35.00 2.00 SECTION 218. Packing Area and Service Charges. Packing area shall be designated within the vicinity of the Fish Landing of the TCPM where inspection of fish, verification of packing procedures and collection of fees are made. For this purpose, a service charge of PhP5.00 per 30 kilos baera will be collected. SECTION 219. Penal Provision. Any person found selling fish and other aquatic food products unfit for human consumption shall be fined as follows: OFFENSE Fine (in Php) ESPF (in Php) 1st Offense 2,000.00 200.00 2nd Offense 3,000.00 300.00 3rd Offense 5,000.00 plus prohibition from engaging business buying and selling fish and other aquatic food products in the City of Tagum and revocation of his/her business permit and/or business clearance issued by the Barangay Magugpo West 500.00 SECTION 220. Establishment of Cultural and/or Halal Section. There shall be established a section in the Tagum City Public Market for Cultural and Halal Section for cultural/halal products. SECTION 221. Payment of Cash Tickets/Arkabala. The payment of cash Tickets or ARKABALA shall be done daily which will be collected by authorized Revenue Collectors and shall be remitted to the Economic Enterprises Cashier. The Cashier shall deposit such collection daily to the official City Depository Bank. SECTION 222. Market Entrance Fee. A market Entrance Fee and Educational Support Program Fee (ESPF) shall be imposed on all transient wholesale vendors of any commodity or merchandise being brought into the public market before sale, as follows: Particulars Fees (in Php) ESPF (in Php) 1. Rice, Corn, Sugar, Flour or similar commodities 100.00/delivery 10.00/delivery 2. Fruits & Vegetables 100.00/delivery 10.00/delivery 3. Dressed Chicken and Other Frozen Products 100.00/delivery 10.00/delivery 4. Fresh Eggs 50.00/delivery 10.00/delivery 5. Dried and Salted Fish 50.00/delivery 10.00/delivery 6. Mongo, Beans and Ginger placed in sack 2.00/sack - 7. Fish and Other Aquatic Products 0.30/kilo 0.02/kl 8. Meat and Other By-products 0.30/kilo 0.02/kl 9. Promotional sales/product demonstration 300.00/day 100.00/day SECTION 223. Imposition of Fees. A Fee and Educational Support Program Fee (ESPF) for the following documents: Particulars Fees (in Php) ESPF (in Php) 1. Clearance for Renewal of Business Permit 200.00 20.00 2. Certification 100.00 10.00 ARTICLE C The Tagum Vegetable Dropping Zone (Bagsakan) SECTION 224. Policy. There shall be one designated area in the New Vegetable Building which shall be the dropping zone or bagsakan of all vegetables, fruits, spices, and other related products intended for sale within the TCPM or which is intended for resale later to other markets outside Tagum City. Only licensed vegetable dealers, licensed fruit dealers or licensed wholesalers of fruits and vegetables can transact business at the bagsakan area; however, legitimate farmer-producers can directly sell their products at the bagsakan after payment of the corresponding market fees, as provided under Section 68 of this code. SECTION 225. Bagsakan Rental Rates. The Rental Fee, Educational Support Program Fee (ESPF) and Drainage Maintenance Fee (DMF) shall be collected from the Bagsakan Area, as follows: Particulars Fees (in Php) ESPF (in Php) 1. For every 50 kilos 1.00 - 2. Storage Fee 1.25/sack/bukag or box - 3. Parking Fee - Elf and Jeep 50.00/unit 10.00/unit - Forward and Truck 100.00/unit 20.00/unit ARTICLE D Vegetables and Fruits "Laray" Section SECTION 226. Payment of Cash Tickets/Arkabala. The payment of cash Tickets or ARKABALA shall be done daily which will be collected by authorized Revenue Collectors and shall be remitted to the Economic Enterprises Cashier. The Cashier shall deposit such collection daily to the official City Depository Bank. Particulars Fees (in Php) ESPF (in Php) Cash Ticket Table Size = 1.0m x 1.5m Time of Display: - Monday to Saturday (4:00PM-7:00AM) 15.00/table 1.00 - Sunday Whole Day 30.00/table 2.00 ARTICLE E The Tagum City Livestock Center (TCLC) SECTION 227. Animal Inspection and Weighing. Any livestock or poultry products for sale within the TCLC must first undergo inspection by the livestock inspector for grading and checking of the required papers. A certificate of ownership (credential) shall be required of any dealer of large cattle. In cases where there are no ownership credentials presented, a certificate of ownership from the Punong Barangay from the point of origin of the animal shall be presented with an attached government accountable form (AF-51) showing proof of payment of said certification fee. After inspection, animals are then weighed at the TCLC weighing scale after which necessary fees are paid to the TCLC Revenue Collectors. SECTION 228. Imposition of Livestock and Poultry Product Fees. The Inspection Fee, Weighing Fee, Educational Support Program Fee (ESPF) and Drainage Maintenance Fee (DMF), as follows: Particulars Inspection Fee (In Php) Weighing Fee (In Php) ESPF (In Php) DMF (In Php) Hog 15.00/hd 15.00/hd 2.00/hd 1.00.00/hd Goat/Sheep 10.00/hd 10.00/hd 2.00/hd 1.00/hd Poultry 2.00/hd 1.00/hd 0.50/hd 0.50/hd SECTION 229. Imposition of Corral Pen Fees. The Rental, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF), as follows: Particulars Fees (in Php) ESPF (in Php) SSF (in Php) Hog (Dimension - 2.0m x 5.0m) 30.00/day 0.50/day 0.50/day Goat (Dimension - 2.0m x 2.5m) 20.00/day 0.50/day 0.50/day Poultry (Dimension - 2.0m x 1.0m) 15.00/day 0.25/day 0.25/day SECTION 230. Imposition of Lechon Fees. A Lechon Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee shall be collected, as follows: Particulars Fees (in Php) ESPF (in Php) SSF (in Php) Poultry 2.00/hd 0.50/hd 0.50/hd Hog/Goat/Sheep 60.00/hd 3.00/hd 2.00/hd Cattle 150.00/hd 5.00/hd 5.00/hd SECTION 231. Prohibition Clause. Display of livestock and poultry products outside the Livestock Auction Center is strictly prohibited. ARTICLE F The Tagum City Overland Transport Integrated Terminal (TCOTIT) SECTION 232. Policy. There shall be only one Tagum City Overland Transportation Terminal (TCOTIT) located at Sto. Nio, Barangay Magugpo West, Tagum City. SECTION 233. Imposition of Terminal Fees. A Terminal Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be collected from all public utility vehicles soliciting passengers at the TCOTIT, as follows: ROUTE Fees (in Php) ESPF (in Php) SSF (in Php) Plying within Tagum City: - seating capacity of 20 and less passengers 5.00/trip - 1.00/trip - seating capacity of more than 20 passengers 10.00/trip - 1.00/trip From Tagum City to Davao City, Davao del Norte & Compostela Valley - seating capacity of 20 and less passengers 20.00/trip 1.00/trip 1.00/trip - seating capacity of more than 20 passengers 30.00/trip 1.00/trip 1.00/trip From Tagum City to Davao Oriental, Agusan Sur & Davao del Sur - seating capacity of 20 and less passengers 30.00/trip 1.00/trip 1.00/trip - seating capacity of more than 20 passengers 40.00/trip 1.00/trip 1.00/trip From Tagum City to Agusan Norte, Surigao del Sur, Surigao del Norte, Misamis Oriental, Bukidnon, North Cotabato, South Cotabato & the rest of Mindanao - seating capacity of 20 and less passengers 40.00/trip 1.00/trip 1.00/trip - seating capacity of more than 20 passengers 50.00/trip 1.00/trip 1.00/trip From Tagum City to Visayas - seating capacity of 20 and less passengers 50.00/trip 1.00/trip 1.00/trip - seating capacity of more than 20 passengers 60.00/trip 1.00/trip 1.00/trip From Tagum City to Luzon - seating capacity of 20 and less passengers 70.00/trip 1.00/trip 1.00/trip - seating capacity of more than 20 passengers 80.00/trip 1.00/trip 1.00/trip SECTION 234. Imposition of Toll Fees. A Toll Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be collected from all public utility vehicles soliciting passengers in private terminals approved by the City Government, as follows: ROUTE Fees (in Php) ESPF (in Php) SSF (in Php) Plying within Tagum City: - seating capacity of 20 and less passengers 5.00/trip - 1.00/trip - seating capacity of more than 20 passengers 10.00/trip - 1.00/trip From Tagum City to Davao City, Davao del Norte & Compostela Valley - seating capacity of 20 and less passengers 10.00/trip 1.00/trip 1.00/trip - seating capacity of more than 20 passengers 15.00/trip 1.00/trip 1.00/trip From Tagum City to Davao Oriental, Agusan Sur & Davao del Sur - seating capacity of 20 and less passengers 15.00/trip 1.00/trip 1.00/trip - seating capacity of more than 20 passengers 20.00/trip 1.00/trip 1.00/trip From Tagum City to Agusan Norte, Surigao del Sur, Surigao del Norte, Misamis Oriental, Bukidnon, North Cotabato, South Cotabato & the rest of Mindanao - seating capacity of 20 and less passengers 20.00/trip 1.00/trip 1.00/trip - seating capacity of more than 20 passengers 25.00/trip 1.00/trip 1.00/trip From Tagum City to Visayas - seating capacity of 20 and less passengers 25.00/trip 1.00/trip 1.00/trip - seating capacity of more than 20 passengers 30.00/trip 1.00/trip 1.00/trip From Tagum City to Luzon - seating capacity of 20 and less passengers 30.00/trip 1.00/trip 1.00/trip - seating capacity of more than 20 passengers 35.00/trip 1.00/trip 1.00/trip SECTION 235. Imposition of Rental Fees. A Rental Fee, Educational Support Program Fee (ESPF) and Drainage Maintenance Fee (DMF) shall be collected from all spaces used for business at the TCOTIT, as follows: Space Rental Fees (in Php) ESPF (in Php) DMF (in Php) 1. Ticket Booth 1,500/mo 20.00/mo 20.00/mo 2. Stalls 7.00/sq m/day 20.00/mo 20.00/mo 3. Magazine Display Stand 500.00/mo 10.00/mo 10.00/mo SECTION 236. Display of Signboard. All public utility vehicle operators are required to provide a sign board for every destination, and estimated time of departure and arrival for the guidance of the riding public. SECTION 237. Wearing of Identification Card. All duly authorized persons doing business or rendering services in the TCOTIT must wear an ID issued by the City Government. ARTICLE G The Tagum City Cultural and Trade Center (TCCTC) SECTION 238. Policy. There shall be only one Tagum City Cultural and Trade Center (TCCTC) located at Magugpo Poblacion, Tagum City. SECTION 239. Imposition of Fees. A monthly stall rental, Educational Support Program Fee (ESPF) and Drainage Maintenance Fee shall be collected, as follows: Stall Rental Fees (in Php) ESPF (in Php) DMF (in Php) 1. Outside Stall 150.00/sq m/mo 20.00/mo 20.00/mo 2. Front Stall (Through and Through) 150.00/sq m/mo 20.00/mo 20.00/mo 3. Inside Stall 120.00/sq m/mo 20.00/mo 20.00/mo 4. Fruits/Flowers/Ornamental Plants and Seedlings 75.00/sq m/mo 20.00/mo 20.00/mo 5. Use of mezzanine for Commercial/Office purposes by the same Lessee 50% of the ground floor rate - - 6. Any space within TCCTC 10.00/sq m/day - - ARTICLE H The Use of the TCCTC Pavilion and Freedom Park SECTION 240. Imposition of Fees. A Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be imposed, as follows: Particulars Fees (in Php) ESPF (in Php) SSF (in Php) Rental: 1) With audio and lightning system 500.00/hr 10.00/hr 10.00/hr 2) With audio only 400.00/hr 10.00/hr 10.00/hr 3) Space only 200.00/hr 10.00/hr 10.00/hr ARTICLE I The Night Market in the City of Tagum SECTION 241. Location of the Night Market. While the City Government could designate and declare legally portions of open spaces or roads for the purpose of the Tagum City Night Market, however, the initial site is the roads crossing Bonifacio-Quezon Streets connecting to corner Bonifacio-Roxas Streets and from corner Bonifacio-Roxas Streets connecting to corner Roxas-Pioneer Avenue and from Roxas-Osmea Streets connecting to corner Osmea-Rizal Streets, from corner Bonifacio-Quezon Streets to corner Abad Santos Street and the open spaces inside the quadrangle of Tagum City Cultural and Trade Center, and other streets as may be determined by the Local Chief Executive of this City. SECTION 242. Closure of Roads. Pursuant to Local Government Code of 1991, Chapter 1, Section 21, paragraph (d) states that, any city, municipality or barangay may, by a duly enacted ordinance, temporarily close and regulate the use of any local street, road, thoroughfare, or any other public place where shopping malls, Sunday, flea or NIGHT MARKETS, or shopping areas may be established and where goods, merchandise, foodstuffs, commodities, or articles of commerce may be sold and dispense to the general public daily from 6:00 P.M. to 2:00 A.M. SECTION 243. Goods and Services Not Allowed in the Night Market. The following are not allowed at the night market: (a) Livestock (b) Heavy and Bulky Hardware (c) Pungent and odorous goods offensive to the smell (d) Videoke Machine and other form of entertainment SECTION 244. Imposition of Fees. A Cash Ticket, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be collected, as follows: Particulars Fees (in Php) ESPF (in Php) SSF (in Php) Food Cart: - Grilled Chicken/Pork/Fish 20.00/nite 1.00/nite 1.00/nite - Carenderia 20.00/nite 1.00/nite 1.00/nite - Others 10.00/nite 1.00/nite 1.00/nite With Dining Table: - 4seaters and less 5.00/table 1.00/table 1.00/table - 5seaters and more 10.00/table 1.00/table 1.00/table SECTION 245. Imposition of Annual Fees. A Registration/Renewal Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be collected from Day and Night Vendors, as follows: Particulars Registration/ Renewal Fee (in Php) ESPF (in Php) SSF (in Php) Food Cart: - Grilled Chicken/Pork/Beef/Fish 300.00/yr 50.00/yr 50.00/yr - Carenderia 300.00/yr 50.00/yr 50.00/yr - Others 200.00/yr 50.00/yr 50.00/yr Additional fee: - for serving liquor 200.00/yr - - Non-Food: - Cellphone Repair Shop 300.00/yr 50.00/yr 50.00/yr - Ukay-ukay 300.00/yr 50.00/yr 50.00/yr -Others 100.00/yr 25.00/yr 25.00/yr SECTION 246. Lighting Facilities. All electrical lines will be provided by the City Government in conformity with the National Building Code, Philippine Electrical Code, and other applicable laws. SECTION 247. Imposition of Electric Fee. A fee shall be collected from all vendors using the electricity from the City Government of Tagum, as follows: Particulars Fees (in Php) 100 watts below 15.00 101 watts-200 watts 30.00 More than 200 watts Not allowed SECTION 248. Penal Provision. Violation of the provisions of the Night Market Ordinance shall be imposed, as follows: (a) Occupants operating without an approved application shall be imposed a fine of PhP200.00 and closure. (b) Non-payment of fees shall subject the occupants to closure of the operation until such time that payment due is fully paid. (c) Non-operation of the occupant for three (3) consecutive nights shall be ground for revocation of the occupant's Night Market permit. (d) Violation of Sanitary Laws. A Penalty, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be imposed, as follows: Particulars Penalty (in Php) ESPF (in Php) SSF (in Php) - First Offense Warning 50.00 50.00 - Second Offense 300.00 50.00 50.00 - Third and Succeeding Offenses 500.00 50.00 50.00 ARTICLE J The Tagum City Slaughterhouse (TCS) SECTION 249. Policy. There shall be only one public slaughterhouse in the City of Tagum situated at Tipaz, Barangay Magugpo East, Tagum City. SECTION 250. Imposition of Slaughter Fees. The following fees shall be imposed, as follows: Fees Cattle Hog Goat/Sheep Poultry Stockyard Fee 15.00/hd 10.00/hd 5.00/hd 1.00/hd Ante Mortem Inspection Fee 25.00/hd 15.00/hd 5.00/hd 1.00/hd Holding Pen Fee 10.00/hd 5.00/hd 5.00/hd 1.00/hd Permit to Slaughter Fee 50.00/hd 20.00/hd 20.00/hd 1.00/hd Post Mortem Inspection Fee 70.00/hd 20.00/hd 20.00/hd 1.00/hd Certificate of Ownership Fee 100.00/hd - - - Transfer Certificate of Ownership Fee 50.00/hd Livestock Development Fund 2.00/hd - - - Meat Inspection Certificate Fee 25.00/hd 10.00/hd 10.00/hd - Entrails Cleaning Fee 40.00/hd 20.00/hd 20.00/hd 1.00/hd Dehairing Fee of Large Cattle Hide, Head, Feet and Tail 100.00/hd - - - ESPF 5.00/hd 2.00/hd 2.00/hd - DMF 3.00/hd 1.00/hd 1.00/hd - SECTION 251. Imposition of Carcass Fee. A fee shall be imposed, as follows: Particular Cattle (in Php) Hog (in Php) Goat/Sheep (in Php) Poultry (in Php) Carcass 2.00/kilo 2.00/kilo 2.00/kilo 1.00/kilo SECTION 252. Delivery Fee. A fee shall be collected for carcasses and edible offal of Php0.25 per kilo from the TCS to TCPM an additional of Php0.10 per kilo per kilometer if carcass is to be transported outside the public market of Tagum. ARTICLE K The Tagum City Public Cemetery SECTION 253. Policy. The Tagum City Public Cemeteries located at Barangays Busaon, La Filipina, Madaum and Pagsabangan, and other areas as may be determined by the City Government. SECTION 254. Imposition of Fees. The Fees on Tagum City Public Cemetery and Educational Support Program Fee (ESPF) shall be imposed, as follows: TYPES OF PAYMENT Fees (in Php) ESPF (in Php) Tomb Permit - Adult 400.00 50.00 - Child 200.00 50.00 Cemetery Fee - Public Cemetery 200.00 50.00 - Private 500.00 50.00 Cemeteries/Memorial Park - Construction Fee 2,000.00 50.00 - Maintenance Fee (renewable every 3 years) 600.00 50.00 Entrance Fee to Non-Resident 300.00 50.00 Burial Permit Fee - Public Cemetery 200.00 50.00 - Private Cemetery/Memorial Park 500.00 200.00 Transfer of Cadaver 200.00 20.00 Exhumation/Removal 200.00 20.00 Cremation 500.00 20.00 SECTION 255. Automatic transfer of bones after five years from Interment. All buried cadavers shall automatically be transferred to Bone Niches after five years upon payment of the renewal fee. SECTION 256. Renewal Fee. Representing Maintenance Fees. A maintenance fee of PhP200.00 per year will be paid in advance up to two (2) years after which the bones will be transferred to the Perpetual Bone Niche. ARTICLE L Occupancy Fee, Transfer Fee, Educational Support Program Fee and Sanitation Service Fee SECTION 257. Imposition of Fees. An Occupancy Fee, Transfer Fee, Educational Support Program Fee (ESPF) and Sanitation Service Fee (SSF) shall be imposed to the original and the new occupant of any of the stalls at the Economic Enterprises, as follows: Particulars FEE (in Php) ESPF (in Php) SSF (in Php) Occupancy Fee 20,000.00 1,000.00 500.00 Transfer Fee 1,000.00 200.00 100.00 ARTICLE M Fiscal Management SECTION 258. Administrative Provisions. The Economic Enterprises financial management which includes revenue collection, expenditures/ disbursements and control shall be governed by the Existing Government Accounting and Auditing Rules and Regulations. (a) All the collections of fees, rentals and charges from the operation, management and administration of the Economic Enterprises shall constitute a separate account for the Economic Enterprises as such to be utilized for its operational expenses, improvements and other relevant administration expenses for its debt servicing requirements. Payment for amortization and interest shall be included as expenses in the determination of the net income from the operation of the enterprises. (b) All cash tickets shall be collected by the Enterprises' authorized Revenue Collectors and shall form part in the Enterprises' income. (c) All disbursements and vouchers shall be signed by the Economic Enterprises Manager, the City Budget Officer on its appropriation, the City Accountant for obligation and proper recording, the City Treasurer on its availability of funds, and approved by the City Mayor before payment could be effected. (d) All approved disbursements in the Economic Enterprises operations shall be paid by the City Treasurer or his/her duly authorized cashier/s and disbursing officer/s. (e) All collectors are not allowed to disburse their collections for any expenses related to Economic Enterprises operation. ARTICLE N Penal Provisions SECTION 259. Penalty for Prohibited Acts. Any person or persons violating, or causing, inducing or abetting the violation of any prohibitory provisions of this Code shall upon conviction of the court suffer the imprisonment of one month or a fine not exceeding One Thousand (P1,000.00) Pesos or both at the discretion of the court and in case of recidivism, the imprisonment of not more than six (6) months or a fine ranging from Two Hundred (P200.00) Pesos to Six Thousand (P6,000.00) Pesos or both at the discretion of the Court. SECTION 260. Cancellation of Lease and Ejectment. Any violation of this Code shall be sufficient cause for the revocation or cancellation of a stallholders/vendor's lease of contract or the right to occupy a stall, room, booth or space in any economic enterprises, except the City Public Cemetery and Slaughterhouse. Any such stallholder or vendor whose lease right or right of occupancy has been cancelled or revoked, or who has been ejected from the stall, room, booth or space he/she is leasing or occupying, cannot anymore occupy any stall, room in the economic enterprises of the City in the future. SECTION 261. Weights, Measures and Reflectorized Lights/Gadgets. A Fine, Educational Support Program Fee (ESPF) and Drainage Maintenance Fee (DMF) shall be imposed to any stallholder found violating the provisions of existing laws regarding weights, measures and reflectorized lights/gadgets, as follows: Particulars Fines (in Php) ESPF (in Php) DMF (in Php) First Offense 1,000.00 100.00 50.00 Second Offense 2,000.00 200.00 100.00 Third and Succeeding Offenses 3,000.00 300.00 150.00 SECTION 262. Use of Harmful Chemicals in the Preservation. A fine, Educational Support Program Fee (ESPF) and Drainage Maintenance Fee shall be imposed for the use of harmful chemicals in the preservation of marine products, meat, vegetable and fruit products, as follows: Particulars Fines (in Php) ESPF (in Php) DMF (in Php) First Offense 1,000.00 100.00 50.00 Second Offense 3,000.00 300.00 150.00 Third and Succeeding Offenses 5,000.00 500.00 250.00 SECTION 263. Unpaid Rental. A 5% penalty shall be added for unpaid stall rental. SECTION 264. Grounds for Cancellation of Lease Contract. (a) Subleasing of Stall (b) Stall closed for 30 consecutive days without informing the Office of the Economic Enterprise (c) Non-payment of monthly rental within the first 5 days after it has become due and demandable (d) Allowing other party to conduct business in the stall ARTICLE O Transitory Provisions SECTION 265. Yearly Increase. A 5% yearly increase shall be imposed on all stall rentals effective January 01, 2009. SECTION 266. Mandatory Review. A review shall be done every five (5) years upon approval of this Code. SECTION 267. Applicability Clause. All resolutions, rules/regulations, ordinances or laws consistent with this ordinance/code, shall continue to be in full force and effect. SECTION 268. Separability Clause. If for any reasons, part or provisions of this Code shall be held to be unconstitutional or invalid, other parts or provisions hereof which are not affected shall continue to be in full force and effect. SECTION 269. Repealing Clause. All existing ordinances relative or covering the herein Economic Enterprises of the City prior to the enactment of this Code and other resolutions, and rules/regulations or parts thereof, inconsistent herewith are hereby repealed or modified accordingly. SECTION 270. Effectivity Clause. This Code shall take effect fifteen (15) days after its publication in one (1) newspaper of general circulation in the Province of Davao del Norte. CHAPTER 8 Other Sources of Revenue Share from the Development and Utilization of National Wealth SECTION 271. Share in the Proceeds from the Development and Utilization of the National Wealth. The City shall have an equitable share in the proceeds derived from the utilization and development of the National Wealth within its respective area. SECTION 272. Amount of Share. In addition to the Internal Revenue Allotment (IRA), the City shall have a share of Forty Percent (40%) of the gross collection derived by the National Government from the preceding fiscal year from mining taxes, royalties, forestry and fishery charges and such other taxes, fees, or charges, including related surcharges, interests, or fines, and from its share in any co-production, joint venture or production sharing agreement in the utilization and development of the national wealth within its territorial jurisdiction. SECTION 273. Share from any Government Agency or Government-Owned or -Controlled Corporation (GOCC). The City shall have a share based on the preceding fiscal year from the proceeds derived by any government agency or government-owned or -controlled corporation engaged in the utilization and development of the national wealth based on the following formula, whichever produces a higher share: (a) One Percent (1%) of the gross sales or receipts of the preceding calendar year; or (b) Forty Percent (40%) of the mining taxes, royalties, forestry and fishery charges and such other taxes, fees or charges, including related surcharges, interests, or fines. SECTION 274. Remittance of the Share. The share of the City shall be released, without need of any further action, directly to the City Treasurer, as the case may be, on a quarterly basis within five (5) days after the end of each quarter, and which shall not be subject to any lien or holdback that may be imposed by the National Government for whatever purpose. SECTION 275. Development and Livelihood Projects. The proceeds from the share of the City shall be appropriated by the Sangguniang Panlungsod to finance local development and livelihood projects. Provided, that at least eighty percent (80%) of the proceeds derived from the development and utilization of hydrothermal, geothermal, and other sources of energy shall be applied solely to lower the cost of electricity in the area where the source of energy is located. CHAPTER 9 General Administrative Provisions ARTICLE A Collection and Accounting of City Taxes and Other Impositions SECTION 276. Tax Period. The tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 277. Accrual of Tax. Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 278. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 279. Surcharge for Late Payment. Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 280. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the amount of any other revenue due to the city except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 281. Collection of Local Revenue by the City Treasurer. Unless otherwise specified, all taxes, fees and charges due to this city shall be collected by the City Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the City Treasurer is hereby authorized, subject to the approval of the City Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 282. Issuance of Receipts. It shall be the duty of the City Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SECTION 283. Record of Persons Paying Revenue. It shall be the duty of the City Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying city taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Code. SECTION 284. Accounting of Collections. Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the City. SECTION 285. Examination of Books of Accounts. The City Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the city, and subject to city taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the City Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the City Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 286. Examination of Books of Accounts and Pertinent Records of Businessmen by the City Treasurer. For the purpose of effective enforcement and collection of the taxes, fees and other impositions provided by this code, the city treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of any person, partnership, corporation or association or other business establishments doing businesses within the city, and subject to city taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this section shall be certified to, by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In the case of examination herein authorized to be made by a duly authorized deputy of the City Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. 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 amount of taxes, fees, charges and other impositions and the establishment shall no longer be required to keep another or separate books of accounts for the purpose. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the City Treasurer, his deputy or duly authorized representative. The Revenue District Officer of the Bureau of Internal Revenue of the City of Tagum shall make available all the data needed in the course of examination of books of account of business establishments especially the reproduction of the audited financial statement attached in the Income Tax Return upon official request by the City Treasurer. SECTION 287. Keeping of Cash Register Book and Registration of Books of Accounts. All corporations, companies, partnership or persons using cash register machines shall keep a cash register book to record all transactions of the cash register slip or sheet for the day and shall preserve said record as prescribed by Section 203 of the National Internal Revenue Code. The said book and records shall be subject to examination and verification of the Local Treasury Officers. All books being used by corporations, companies, partnership or persons including subsidiary books shall be registered in the Office of the City Treasurer upon the start of business operations and every first working day or the first month of calendar or fiscal year as the case may be. Likewise, all official receipts cash sales, cash invoices, delivery receipts and other receipts used in the collection shall be registered in the Office of the City Treasurer before using the same. Failure on the part of corporations, companies, partnership or persons to register their book of records and official receipt, cash sales, cash invoice, charge invoice, delivery receipt and other receipts used in the collection shall be punished pursuant to the penal provision of this Code. The book of accounts and other pertinent records of tax exempt organizations of grantees of tax incentives shall be subject to examination by the City Treasurer and/or his duly authorized representative for purposes of ascertaining compliance with the conditions under which they have been granted tax exemption on the tax incentives, and their tax liability, if any. In case of government-owned and controlled corporations which are involved in the utilization and development of the national wealth within the jurisdiction of the City of Tagum as well as on line National Government Agencies collecting mining taxes, royalties, forestry and fishery charges, and such other taxes, fees including related surcharges, interest or fines, and from its share in any co-production, joint venture on production sharing agreement in the utilization and development of the national wealth within the territorial jurisdiction of the City of Tagum shall be subject to examination of books of accounts and other pertinent records to determine the share of the City Government and barangay concerned as provided for under Sections 289, 290, 291, 292 and 293 of the Local Government Code of 1991, otherwise known as Republic Act 7160. Any person who refuses to cooperate or fails to submit any document requested by the City Treasurer or his duly authorized representative in connection with the examination of Books of Accounts within the period stated in the Letter of Authority, which shall not be less than fifteen (15) calendar days from receipt thereof, shall be punished in accordance with the penal provision of this Code. In case of corporation, partnership or association, the President, Vice President, Directors, Treasurer or any officer or employee responsible for the violation shall be liable for such offense. Failure on the part of any person (natural or juridical) to register in the City Treasurer their book of accounts, book of records and official receipt, cash sales, cash invoice, delivery receipt and other receipts used in the collection within fifteen (15) working days from time of filing the application for new or renewal of business permit shall be administratively fined Five Thousand Pesos (P5,000.00). SECTION 288. Invoice Requirements. It shall be unlawful for any person, firm, company or corporation engaged in the business mentioned under the provisions of this Code and other businesses, trades or occupation operated within the territorial jurisdiction of Tagum City, not to issue a duly registered and serially numbered commercial invoices showing among other things the name or style of the business, if any, and business address, for every sale or service rendered worth Five Pesos (P5.00) or more, and it will be unlawful for anyone of them to misdeclare their invoices or sales books or other books of accounts of their true and correct sales. SECTION 289. Authority of the City Treasurer. The City Treasurer shall have the authority to enter into a compromise agreement on the mode/manner of payment of delinquent taxpayers, which shall not be more than one (1) year. In no case shall the City Treasurer enter into a compromise agreement without the taxpayer issuing a post-dated check corresponding to the agreed mode/manner of payment. Provided, that if the delinquent taxpayer is an alien, in addition to the penalties prescribed hereof, the permit to engage in the business shall be recommended to the City Mayor for revocation. Provided further, that any person, other than the merchant himself, who is found helping or conniving with the merchant in the commission of the violation of the preceding provisions shall also suffer the corresponding penalties prescribed under the above preceding section. Provided finally, that if a government employee in any instrumentality of the government is found abetting, helping or conniving with the merchant in the commission of the crime or violations, aside from the penalties, prescribed hereof, he shall also be administratively charged or recommended for dismissal from the government service. SECTION 290. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any City Ordinance shall accrue to the General Fund of the City. ARTICLE B Civil Remedies for Collection of Revenues SECTION 291. Application of Article. The provisions of this Article and remedies provided herein shall be used, as far as their nature permits, for the collection of any delinquent taxes, fees, charges or other impositions. SECTION 292. Local Government's Lien. Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 293. Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interests in and rights to personal property, and to levy upon real property and interests in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the City Treasurer. SECTION 294. Distraint of Personal Property. The remedy by distraint shall proceed as follows: (a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the City Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the City Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the City Mayor. (d) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the 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 conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the 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 as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the City Treasurer as Chairman, with a representative of the Commission on Audit and the City Assessor as Members. (f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interests, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount, including all expenses, is collected. SECTION 295. Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the City Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the city who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the city, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlungsod. SECTION 296. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. SECTION 297. Advertisement and Sale. Within thirty (30) days after levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the city. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the City Hall or on the property to be sold, or at any other place as determined by the City Treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sangguniang Panlungsod, the City Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The City Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. SECTION 298. Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the City Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or his representative. The City Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 299. Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. SECTION 300. Purchase of Property by the City for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the City Treasurer shall purchase the property on behalf of the city to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this city without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture the taxpayer or any of his representative, may redeem the property by paying to the City Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the city. SECTION 301. Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Panlungsod may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this city. SECTION 302. Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action. The City may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). SECTION 303. 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 304. 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 surcharge and interest: (a) Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; (b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; (c) His necessary clothing, and that of all his family; (d) 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); (e) Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; (f) The professional libraries of doctors, engineers, lawyers and judges; (g) 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 (h) Any material or article forming part of a house or improvement of any real property. ARTICLE C Taxpayer's Remedies SECTION 305. Periods of Assessment and Collection. (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 306. Protest of Assessment. When the City Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the City Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The City Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or form the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 307. Payment under Protest. No protest shall be entertained unless the taxpayers first pay the tax. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax the City Treasurer who shall decide the protest within sixty (60) days from receipt. SECTION 308. Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the City Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 309. Legality of this Code. Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE D Miscellaneous Provisions SECTION 310. Power to Levy Other Taxes, Fees or Charges. The City may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 311. Limitations on the Taxing Powers of the City. Unless otherwise provided herein, the exercise of the taxing powers of the City shall not extend to the levy of the following: (a) Income tax, except when levied on banks and other financial institutions; (b) Documentary stamp tax; (c) Taxes on estates, inheritance, gifts, legacies and other acquisition mortis causa , except as otherwise provided herein; (d) Customs duties, registration fees of vessels and wharfage on wharves, tonnage dues, and all other kinds of customs fees, charges and dues except wharfage on wharves constructed and maintained by the City; (e) Taxes, fees and charges and other impositions upon goods carried into or out of, or passing through, the territorial jurisdictions of the City in the guise of charges for wharfage, tolls for bridges or otherwise, or other taxes, fees or charges in any form whatsoever upon such goods or merchandise; (f) Taxes, fees or charges on agricultural and aquatic products when sold by marginal farmers or fishermen; (g) Taxes on business enterprises certified to by the Board of Investments as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively from the date of registration; (h) Excise taxes on articles enumerated under the National Internal Revenue Code (NIRC), as amended, and taxes, fees or charges on petroleum products; (i) Percentage or Value-Added Tax (VAT) on sales, barters or exchanges or similar transactions on goods or services except as otherwise provided herein; (j) Taxes on the gross receipts of transportation contractors and persons engaged in the transportation of passengers or freight by hire and common carriers by air, land or water, except as provided in the Local Government Code (RA 7160). (k) Taxes on premiums paid by way of reinsurance or retrocession; (l) Taxes, fees or charges for the registration of motor vehicles and for the issuance of all kinds of licenses or permits for the driving thereof, except tricycles; (m) Taxes, fees or other charges on Philippine products actually exported, except as otherwise provided herein; (n) Taxes, fees or charges on Countryside and Barangay Business Enterprises and Cooperatives duly registered under Republic Act No. 6810 and Republic Act No. 6938 otherwise known as the "Cooperative Code of the Philippines" respectively; (o) Taxes, fees or charges of any kind on the National Government, its agencies and instrumentalities, and local government units; (p) Taxes, fees or charges to those whose income are below poverty line, as certified by the City Social Services and Development Office (CSSDO); and (q) Fees or charges to students who seek documents in compliance with their educational requirements, duly certified by the School Head concerned. SECTION 312. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 313. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the City Treasurer for public dissemination. SECTION 314. Authority to Adjust Rates. The Sangguniang Panlungsod shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. SECTION 315. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investments (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER 10 General Penal Provisions SECTION 316. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER 11 Final Provisions SECTION 317. Separability Clause. If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 318. Applicability Clause. All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other Code. SECTION 319. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 320. Special Transitory Provisions. (a) Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. Similarly, provisions for fishery rentals and fees shall be in full force and effect. (b) The tax on special levy and socialized housing shall be collected upon enactment by Sangguniang Panlungsod of an enabling ordinance. SECTION 321. Effectivity. This Ordinance shall take effect on January 01, 2008. This Ordinance shall take effect after it is published in full for three (3) consecutive days in a newspaper of local circulation, and the same has been posted in at least two (2) conspicuous places at the entrance of City Hall not later than five (5) days after approval thereof. ENACTED , by a majority vote of all the Members of the Sangguniang Panlungsod.