Revenue Code of the Municipality of Bauan, Province of Batangas

January 1, 2014 THE REVISED REVENUE CODE OF BAUAN 2013 CHAPTER 1 General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title. This ordinance shall be known as the Revenue Code of the Municipality of Bauan, Province of Batangas. SECTION 1A.02. Scope and Application. This Code shall govern the levy, assessment and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this municipality. ARTICLE B Construction of Provisions SECTION 1B.01. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in R.A. 7160, otherwise known as the "Local Government Code of 1991". SECTION 1B.02. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions. 1. 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. 2. Gender and Number. Every word importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. CHcETA 3. Reasonable Time. In all cases where any act is 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. 4. 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 Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered as the last day. 5. References. All references to chapters, articles or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. 6. 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. 7. 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 point of sequence shall prevail. ARTICLE C Definition of Terms SECTION 1C.01. Definitions. When used in this Article: 1. Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. 2. Charges refer to pecuniary liability as rents or fees against persons or property. 3. Cooperative is a 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. 4. Corporation include partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion) , associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. CcAHEI 5. Countryside and Barangay Business enterprise refers to any business entity, association or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business enterprises (Kalakalan 20). 6. Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties. 7. Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and welfare. 8. Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax and Value Added Tax (VAT). 9. Levy means an imposition or collection of an assessment of tax, fee, charge or fine. 10. License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. 11. Municipal Waters include not only streams, lakes and tidal waters within the municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the municipality or city touch the sea at low tide and a third parallel line with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities. 12. Operator includes the owner, manager, administrator or any other person who operates or is responsible for the operation of a business establishment or undertaking. 13. Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. IcESaA 14. Persons means every natural or judicial being, susceptible of rights and obligation or of being the subject of legal relations. 15. Rental means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing. 16. Residents refer to natural persons who have their habitual residence in the province, city or municipality where they exercise their civil rights and fulfill their civil obligations, and to judicial persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such law, judicial persons are residents of the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation. 17. Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. 18. Services mean the duties, work and functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. 19. Tax means an enforced contribution, usually monetary in form, levied by the lawmaking body on persons and property subject to its jurisdiction for the precise purpose of supporting government needs. 20. Vessel includes every type of boat, craft or other artificial contrivance, capable of being used as a means of transportation on water. CHAPTER 2 Taxes on Business ARTICLE A Graduated Tax on Business SECTION 2A.01. Definitions. When used in this Article: 1. Advertising Agency includes all persons who are engaged in the business of advertising for other by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. 2. Agricultural Products include the yield of the soil, much as corn, rice, rye, hay, coconut, sugar cane, tobacco, root crops, vegetables, fruits, flowers and their by-products, ordinary salt, all kinds of fish, poultry and livestock and animal products, whether in their original form or not. HIACEa The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking or stripping for purposes of preserving or otherwise preparing said products for the market, to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advances technological means in packaging like dressed chicken or ground coffee in plastic bags or Styrofoam or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane. 3. Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, past time or fun. 4. Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance. 5. Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable law or rules and regulations thereunder. 6. Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others, but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters. 7. Business Agent includes all persons who act as agents for others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment or private detective agencies. 8. Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance or any other fee paid, on or before, or after the dancing, and where professional hostesses or dances are employed. 9. Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation or any other juridical entity or association in a particular tax jurisdiction. aSTECA 10. Carinderia refers to any public eating place where foods already cooked are served at a price. 11. Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. 12. Contractor includes persons natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the services calls for the exercise or use of the physical or mental faculties of such contractor of his employees. As used in this Article, the term "Contractor" shall include general engineering, general building and special contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus, proprietors or operators of dockyards; persons engaged in the installation of water system and gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving, plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries and using washing machines, proprietors or operators of shops for the repair of any kind of mechanical and electrical devises, instruments, apparatus or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors and operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barber shops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios, funeral parlors; proprietors and operators of hotels, motels and lodging houses; proprietors and operators of arrastre and stevedoring, warehousing or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers; publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisement; business agents, private detective or watchman agencies, commercial and immigration brokers, cinematographic film owners, lessors and distributors. 13. Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. 14. Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered an importer thereof. 15. Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw materials or manufactured or partially manufactured product in such a manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such material or manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw materials or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured products in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use or consumption. acCETD 16. Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. 17. Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers. Trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklift, amphibian trucks and cranes, if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. 18. Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesome peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale or retail dealer, as provided in this Ordinance. 19. Public Market refers to any place, building or structure or any kind designated as such by the local board or council, except public streets, plazas, parks and the like. 20. Rectifier comprises every person who rectifies, purifies or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. 21. Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. 22. Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold. 23. Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water. 24. Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight or measure received and/or discharged by vessel. aEAcHI 25. Wholesale means a sale where the purchaser buys or imports the commodity for resale to persons other than the end user regardless of the quantity of the transaction. SECTION 2A.02. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed. 1. On Manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquor, distilled spirits and wines, or manufacturers of any article of commerce of whatever kind or nature; in accordance with the following schedule: Amount of Gross Sales/Receipts for the Tax per Annum Preceding Calendar Year Less than P10,000.00 220.00 10,000.00 or more but less than 15,000.00 293.00 15,000.00 or more but less than 20,000.00 402.00 20,000.00 or more but less than 30,000.00 586.00 30,000.00 or more but less than 40,000.00 879.00 40,000.00 or more but less than 50,000.00 1,098.00 50,000.00 or more but less than 75,000.00 1,757.00 75,000.00 or more but less than 100,000.00 2,197.00 100,000.00 or more but less than 150,000.00 2,929.00 150,000.00 or more but less than 200,000.00 3,661.00 200,000.00 or more but less than 300,000.00 5,125.00 300,000.00 or more but less than 500,000.00 7,321.00 500,000.00 or more but less than 750,000.00 10,648.00 750,000.00 or more but less than 1,000,000.00 13,310.00 1,000,000.00 or more but less than 2,000,000.00 18,302.00 2,000,000.00 or more but less than 3,000,000.00 21,962.00 3,000,000.00 or more but less than 4,000,000.00 26,354.00 4,000,000.00 or more but less than 5,000,000.00 30,747.00 5,000,000.00 or more but less than 6,500,000.00 32,443.00 6,500,000.00 or more 30.25% of 1.1% The preceding rate shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers and compounders of liquors, distilled spirits and wines or manufacturers of any articles of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section. 26. On wholesalers, distributors or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Amount of Gross Sales/Receipts for the Tax per Annum Preceding Calendar Year Less than P1,000.00 24.00 1,000.00 or more but less than 2,000.00 44.00 2,000.00 or more but less than 3,000.00 67.00 3,000.00 or more but less than 4,000.00 96.00 4,000.00 or more but less than 5,000.00 134.00 5,000.00 or more but less than 6,000.00 161.00 6,000.00 or more but less than 7,000.00 191.00 7,000.00 or more but less than 8,000.00 220.00 8,000.00 or more but less than 10,000.00 249.00 10,000.00 or more but less than 15,000.00 293.00 15,000.00 or more but less than 20,000.00 366.00 20,000.00 or more but less than 30,000.00 440.00 30,000.00 or more but less than 40,000.00 586.00 40,000.00 or more but less than 50,000.00 879.00 50,000.00 or more but less than 75,000.00 1,317.00 75,000.00 or more but less than 100,000.00 1,757.00 100,000.00 or more but less than 150,000.00 2,489.00 150,000.00 or more but less than 200,000.00 3,221.00 200,000.00 or more but less than 300,000.00 4,393.00 300,000.00 or more but less than 500,000.00 5,857.00 500,000.00 or more but less than 750,000.00 8,785.00 750,000.00 or more but less than 1,000,000.00 11,931.00 1,000,000.00 or more but less than 2,000,000.00 13,310.00 2,000,000.00 or more 60.5% of 1.1% The business enumerated in paragraph (a) above shall no longer be subject to tax on wholesalers, distributors or dealers herein provided for. HIAEcT 27. On Exporters and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers on essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a), (b) and (d) of this Article. Rice and Corn Wheat or cassava flour, meat, dairy products, locally manufactured and processed or preserved food, sugar, salt and agricultural marine and fresh water products; whether in their original state or not Cooking oil and cooking gas Laundry soap, detergents and medicine Agricultural implements, equipment and post harvest facilities, fertilizers, insecticides, herbicides and other farm inputs School supplies and Cement For purposes of this provision, the term exporter 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 subject to the rates not exceeding one-half (1/2) of the rates prescribed under paragraphs (a), (b) and (d) of this Article. 28. On retailers. Gross Sales/Receipts for the Preceding Year Rate of Tax per Annum P400,000.00 or less 2.44 More than P400,000.00 1.22 The rate of two and 44/100 percent (2.44%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00), while the rate of one and 22/100 percent (1.22%) per annum shall be imposed on sales in excess of Four Hundred Thousand Pesos (P400,000.00). However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding year does not exceed Thirty Thousand Pesos (P30,000.00) subject to existing laws and regulations. 29. On Contractors and independent contractors in accordance with the following schedule: Amount of Gross Sales/Receipts for the Tax per Annum Preceding Calendar Year Less than P5,000.00 37.00 5,000.00 or more but less than 10,000.00 82.00 10,000.00 or more but less than 15,000.00 139.00 15,000.00 or more but less than 20,000.00 220.00 20,000.00 or more but less than 30,000.00 366.00 30,000.00 or more but less than 40,000.00 513.00 40,000.00 or more but less than 50,000.00 732.00 50,000.00 or more but less than 75,000.00 1,172.00 75,000.00 or more but less than 100,000.00 1,757.00 100,000.00 or more but less than 150,000.00 2,636.00 150,000.00 or more but less than 200,000.00 3,514.00 200,000.00 or more but less than 250,000.00 4,832.00 250,000.00 or more but less than 300,000.00 6,150.00 300,000.00 or more but less than 400,000.00 8,199.00 400,000.00 or more but less than 500,000.00 10,981.00 500,000.00 or more but less than 750,000.00 12,312.00 750,000.00 or more but less than 1,000,000.00 13,643.00 1,000,000.00 or more but less than 2,000,000.00 15,307.00 2,000,000.00 or more 60.5% of 1.1% 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. DaAIHC Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts from the preceding calendars years and the deficiency tax there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. 30. On Banks and other financial institutions , at the rate of 60.5% of 1.1% of the gross receipts of the preceding calendar year derived from interests, commissions, and discounts from lending activities, income from financial leasing, dividends, rentals of properties and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of tax. 31. On lessors of real estate based on the gross receipts for the preceding year, at the rate not exceeding the following: Amount of Gross Sales/Receipts for the Tax per Annum Preceding Calendar Year Less than P1,000.00 133.00 1,000.00 or more but less than 5,000.00 233.00 5,000.00 or more but less than 10,000.00 333.00 10,000.00 or more but less than 20,000.00 533.00 20,000.00 or more but less than 30,000.00 799.00 30,000.00 or more but less than 40,000.00 1,065.00 40,000.00 or more but less than 50,000.00 1,331.00 For every 1,000.00 in excess of 50,000.00 for real property 13.00 for purposes other than residential For every 5,000.00 in excess of 50,000.00 for real property 134.00 for residential purposes ARTICLE B Fixed Business Taxes 1. On Peddlers engaged in the sale of any merchandise or article of commerce, at the rate of one percent (1%) on the gross receipts per peddler annually. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt from the peddler's tax herein imposed. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. 2. On Operators of Public Utility Vehicles maintaining booking office terminal or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises: Type of Vehicle Tax per Annum Air-conditioned buses 1,100.00/unit Buses without air conditioning 968.00/unit Mini buses 726.00/unit Jeepneys/Fierras/Tamaraws 605.00/unit 3. On dealers in fermented liquors, distilled spirits or wines. CHDAaS Type of Taxpayer Tax per Annum Wholesaler dealers in foreign liquor 1,029.00 Wholesaler dealers in domestic liquor 424.00 Wholesaler dealers in fermented liquor 424.00 Retailer dealers in foreign liquor 605.00 Retailer dealers in domestic liquor 303.00 Retailer dealers in fermented liquor 182.00 Retailer dealers in vino liquor 182.00 4. On tobacco dealers. Type of Taxpayer Tax per Annum Retail leaf tobacco dealer 91.00 Wholesale leaf tobacco dealer 363.00 Retail tobacco dealer 121.00 Wholesale tobacco dealer 484.00 5. On Private detective or security agency. Type of Taxpayer Tax per Annum Security Agency 1,815.00 Security Guard 181.50 6. Storage of Flammable materials 3,025.00 7. Billiard and Pool halls per table 1,210.00 8. Mahjong per table 1,815.00 9. On operation of piggery (per annum) Type of Piggery Tax per Annum Backyard piggery 242.00 Commercial piggery Raising 16 to 30 heads 1,452.00 Raising 31 to 60 heads 3,328.00 Raising 61 to 100 heads 4,235.00 Raising 101 to 500 heads 6,050.00 Raising 501 to 1,000 heads 9,075.00 Raising 1,011 and above 12,100.00 10. Operation of poultry raising (per annum) Type of Poultry Tax per Annum Backyard poultry raising from 1 to 50 heads exempted 51 to 100 heads 121.00 101 to 200 heads 424.00 201 to 500 heads 908.00 501 to 1,000 head 11. Tax on ambulant and Itinerant Amusement Operators. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: DaESIC Type of Amusement Tax per Day Circus, carnivals, or the like 350.00 Merry-Go-Round, roller coasters, ferris wheel, 100.00 swing, shooting gallery and other similar contrivances Sports contest/exhibitions 350.00 SECTION 2B.01. Presumptive Income Level. For every tax period, the Treasurer's Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipts of each business classification. SECTION 2B.02. Exemption. Business engaged in the production, manufacture, refining, distribution of oil, gasoline and other petroleum products shall not be subject to any local tax imposed in this article. SECTION 2B.03. Newly-started Business. In the case of a newly-started business subject to this Article, the tax shall be fixed by the quarter. The initial tax for the quarter in which business starts to operate shall not exceed one-twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding quarter or quarters, in case where the business opens before the quarter of the year, the tax shall be based on the gross sales or receipts for the preceding quarter at one-fourth (1/4) of the rates fixed therefore by the pertinent schedule. In the succeeding calendar year, regardless of when the business starts, the tax shall be based on the gross sales and/or receipts from the preceding calendar year or any fraction thereof, as provided in the same pertinent schedule. ARTICLE C Exemptions SECTION 2C.01. Exemption. Business engaged in the production, manufacture, refining, distribution of oil, gasoline and other petroleum products shall not be subject to any local tax imposed in this article. ARTICLE D Situs of the Tax SECTION 2D.01. Situs of the Tax. 1. 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. a. Principal Office The head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission (SEC), or the Department of Trade and Industry (DTI), or other appropriate agencies as the case may be. aSIDCT The municipality specifically mentioned in the articles of incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation. b. 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 as herein contemplated. A warehouse which accepts orders and/or issues sales invoice independent of a branch with sales office as aforementioned shall be considered as a sales office. c. Warehouse A building utilized for the storage of products for sale and from which goods or merchandise is withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoice as aforementioned shall not be considered a branch or sales office. d. Plantation A tract of agricultural land planted to trees or seedlings whether fruit-bearing or not, uniformly spaced or seeded by road cast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. e. Experimental Farms Agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural agribusiness, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods or products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), Section 2A-02 of this Ordinance. 2. Sales Allocation. a. All sales made in a locality where there is a branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located. SEHTIc b. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality where said principal office is located. c. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant or plantation is located. The sales allocation above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided. d. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: Sixty percent (60%) to the city or municipality where the factory is located and Forty percent (40%) to the city or municipality where the plantation is located. e. 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 or plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In case of project offices of services and other independent contractors, the term production shall refer to the cost of projects actually undertaken during the tax period. f. The foregoing sales allocation 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 the case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. g. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this 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 factory or plant and warehouse of the manufacturer. CSaIAc h. All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the said factory shall be taxable by this municipality along with the sales made in the principal office. 3. Port of Loading the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Article A, Chapter 2 of this Ordinance unless the exporter maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. 4. Route Sales Sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. 5. This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. ARTICLE E Payment of Business Taxes SECTION 2E.01. Payment of Business Taxes. 1. The taxes imposed under Chapter 2 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct of operation of two or more related businesses provided for under Chapter 2 of this Code by any one person; natural or juridical, shall require the issuance of a separate permit or license to each business. 2. In cases where a person conducts or operates two (2) or more of the businesses mentioned in Chapter 2 of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. 3. In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2A.01 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. aSDHCT SECTION 2E.02. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 2E.03. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July and October of each year. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 2E.04. Administrative Provisions. 1. Requirement . Any person who shall establish, operate or conduct business, trade or activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit and pay the fee therefore and the business tax imposed under the pertinent Article. 2. Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this municipality. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. 3. 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 Fifty Pesos (P50.00) 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. 4. Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's Permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. aAIcEH 5. Submission of Certified Income Tax Return Copy. All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of Gross Sales or Receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payment 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. 6. Issuance of Certification. The Municipal Treasurer may, upon presentation of satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Two Hundred Twenty Pesos (P220.00). 7. Transfer of Business to Other Location. Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax during the period for which the payment of the tax was made. 8. Retirement of Business. a) Any person; natural or juridical, subject to the tax on business under Article A Chapter 2 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross 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. For the purpose 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 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. 1) The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business; TcDIaA 2) Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing local tax ordinance, and 3) 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 therefor. b) 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 receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. c) The permit issued to a business retiring or terminating its operations shall be surrendered to the Local Treasurer who shall forthwith cancel the same and record such cancellation in his book. 9. 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. SECTION 2E.05. Penalty. Any violation of the provisions of this Article shall be punishable by a fine of not less than One Thousand One Hundred Pesos (P1,100.00) but not more than Five Thousand Five Hundred Pesos (P5,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment at the discretion of the Court. ARTICLE F Special Levy on Lands SECTION 2F.01. Special Levy: It's Meaning. Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefit in terms of higher values from the improvements introduced by the government. SECTION 2F.02. Imposition of Levy. A special levy is hereby imposed on the lands specially benefited by public works projects or improvements funded by the municipality at a rate not exceeding sixty percent (60%) of the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith. The lands that will be the subject of this levy and the rules thereof shall be identified by ordinance. SECTION 2F.03. Exemptions. The special levy shall not apply to lands owned by: ACEIac 1. 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; 2. Charitable institutions, churches, personages or converts appurtenant thereto, and all lands exclusively used for religious, charitable or educational purposes; and 3. Duly registered cooperatives as provided for under RA 6937. The special levy shall not also apply to the remainder of the land portions of which have been donated to the municipality for the construction of such projects or improvements. SECTION 2F.04. Time of Payment. The special levy shall be paid within the quarter following effectivity of the ordinance imposing such levy. SECTION 2F.05. Collection and Accrual of Proceeds. Collection of special levy on lands shall be the responsibility of the Municipal Treasurer. The proceeds shall accrue to the General fund of the municipality. SECTION 2F.06. Administrative Provisions. 1. Ordinance Imposing a Levy. Tax ordinance imposing a levy shall describe with reasonable accuracy the nature, extent and location of the public works projects or improvements to be undertaken; state the estimate cost thereof, specify metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) years nor more than ten (10) years. The Sangguniang Bayan shall not be obliged in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project. The ordinance shall likewise specify the appropriate penalty for non-compliance or violations of the provisions of the said ordinance. AECacS 2. Publication of proposed Ordinance Imposing Special Levy. Before the enactment of an ordinance imposing a special levy, the Sangguniang Bayan shall conduct a public hearing thereon; notify in writing the owners of real property to be affected or the persons having legal interests therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. 3. Fixing the Amount of Special Levy. The special levy authorized herein shall be apportioned, computed, assessed according to the assessed value of the lands affected as shown by the books of the Municipal Assessor, or its current assessed value as fixed by the said assessor if the property does not appear on record of his books. Upon the effectivity of the ordinance imposing the special levy, the Municipal Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area specially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. 4. Taxpayer's Remedies Against Special Levy. Any owner of real property affected by a special levy or any person having a legal interest therein may, within sixty (60) from the date of receipt of the written notice of assessment of the special levy, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the form for the purpose, together with copies of the tax declarations and affidavits or documents in support of the appeal. SECTION 2F.07. Presumptive Income Level. For every tax period, the Treasurer's Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. It is based on logical assumptions that do not require monitoring of business establishments nor financial audit and complicated computation. The indicators can be in the form of estimated daily sales/gross receipts, average number of customers, estimates of inventories, inventory turnover and mark-ups, space occupied, occupancy rates, and others. The indicators will also depend on the nature of the business. The major consideration in identifying possible indicators should be that these are easy to quantify, verifiable, common for the business and acceptable to both the LGU and the taxpayer. SECTION 2F.08. The Presumptive Income Level (PIL). of gross receipts shall be used to validate the gross receipts declared by taxpayers and/or for establishing the taxable gross receipts where no valid data is otherwise available. CHAPTER 3 Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 3A.01. Mayor's Permit. All persons are required to obtain a Mayor's Permit for the privilege of conducting business within the municipality. aSTECA SECTION 3A.02. Imposition of Fees. There shall be collected an annual fee for the issuance of Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the municipality. The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit has been obtained and the corresponding fee paid for. For purposes of the Mayor's Permit Fee, the following Philippine category of business size is hereby adopted: Enterprise Scale Asset Limit Work Force Micro-Industry P150,000.00 and below No specific. Cottage Industries P150,001.00 to P1,500,000.00 Less than 10 Small-Scale Industries P1,500,001.00 to P15,000,000.00 10 to 99 Medium-Scale Industries P15,000,001.00 to P60,000,000.00 100-199 Large-Scale Industries Above P60,000,000.00 200 or more The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee. 1. On business subject to graduated fixed taxes. a. On Manufacturers/importers/Producers. Micro-Industries 550.00 per annum Cottage Industries 605.00 per annum Small-Scale Industries 908.00 per annum Medium-Scale Industries Category A 2,118.00 per annum Category B 3,933.00 per annum Category C 6,050.00 per annum Category D 8,470.00 per annum Large-Scale Industries Category A 24,200.00 per annum Category B 36,300.00 per annum Category C 48,400.00 per annum Category D 60,500.00 per annum b. On Banks. Rural, thrift and Savings Banks 2,420.00 per annum Commercial, Industrial and Development Banks 4,840.00 per annum Universal Banks 7,865.00 per annum c. On Other Financial Institutions. Small 1,210.00 per annum Medium 2,420.00 per annum Large 3,630.00 per annum d. On Contractors/Service Contractors. SICaDA Micro-Industries 275.00 per annum Cottage Industries 550.00 per annum Small-Scale Industries 1,000.00 per annum Medium-Scale Industries Category A 2,420.00 per annum Category B 3,025.00 per annum Category C 4,000.00 per annum Category D 6,050.00 per annum Large-Scale Industries Category A 12,100.00 per annum Category B 18,150.00 per annum Category C 24,200.00 per annum Category D 30,250.00 per annum e. On Wholesalers/Dealers or Distributors. Micro-Industries 550.00 per annum Cottage Industries 908.00 per annum Small-Scale Industries 1,100.00 per annum Medium-Scale Industries Category A 1,375.00 per annum Category B 1,650.00 per annum Category C 1,925.00 per annum Category D 2,500.00 per annum Large-Scale Industries Category A 2,420.00 per annum Category B 2,723.00 per annum Category C 3,025.00 per annum Category D 3,630.00 per annum f. On Retailers. Cottage 303.00 per annum Small 375.00 per annum Medium 550.00 per annum Large 1,000.00 per annum g. On Transloading Operations. Medium Scale 2,500.00 per annum 5,000.00 per annum h. On Storage of Flammable Materials. 1,815.00 per annum i. On Beach Resorts. Small 1,210.00 per annum Medium 2,420.00 per annum Large 3,630.00 per annum j. On Other Businesses. Cottage 605.00 per annum Small 1,210.00 per annum Medium 1,815.00 per annum Large 2,420.00 per annum SECTION 3A.03. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. DaScCH For a newly started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business or activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 3A.04. Administrative Provisions. 1. Supervision and control over establishments and places. The Municipal Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner in which they shall be conducted in so far as may be necessary to maintain peaceful, healthy and sanitary conditions in the municipality. 2. Application for Mayor's Permit: False Statement. An application for Mayor's Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. 3. Requirements for Application of Mayor's Permit. a. For newly-started business i. Location sketch of the new business. ii. Department of Trade and Industry (DTI) registration certificate with approved application forms, in case of single proprietorship. iii. Securities and Exchange Commission (SEC) registration, articles of incorporation and by-laws, in case of partnership or corporation. iv. A certificate attesting to the tax exemption if the business is exempt. v. Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations. vi. Tax clearance showing that the applicant has paid his tax obligations to the municipality. vii. Barangay clearance/proof of filing (in case of non-issuance of barangay clearance within seven (7) working days from the date of filing a Mayor's Permit may be issued to the applicant. TIaDHE viii. Three (3) passport size pictures of the owner or operator or in case of a partnership or corporation the picture of the senior or managing partners and that of the president or general manager. ix. Installation of CCTVs, pursuant to the provisions of SB Ordinance No. 11-04-0020 or the "Ordinance Requiring All Commercial, Industrial and Educational Establishments to Install within their Respective Facilities Closed Circuit Television Cameras (CCTV) and its implementing rules. x. Payment of MCGC Fee in the amount of P500.00 for single proprietorship and P1,000.00 for partnerships or corporations; whether profit or non-profit, stock or non-stock. xi. Health certificate for all food handlers. xii. Community Tax Certificate. xiii. Contract of Lease, if leasing. b. For renewal of existing business permits. i. Previous year's Mayor's permit. ii. Copies of annual or quarterly tax payments. iii. Copies of all receipts showing payment/s of all regulatory fees required by this Code. iv. Certificate of tax exemption from local taxes and fees, if exempted. v. Latest audited financial statement prescribed by the Bureau of Internal Revenue. vi. BIR registration certificate. vii. Barangay clearance. viii. Sworn statement of gross sales/receipts for the previous year, if financial statement is not yet available. ix. Installation of CCTVs, pursuant to the provisions of SB Ordinance No. 11-04-0020 or the "Ordinance Requiring All Commercial, Industrial and Educational Establishments to Install within their Respective Facilities Closed Circuit Television Cameras (CCTV) and its implementing rules. caHIAS x. Certificates/clearances from other concerned government agencies, if applicable and required. xi. List of sub-contractors in case of Contractors and Manufacturers and Producers. xii. Verified List of employees (stamped received by the Social Security System or its equivalent) and their addresses, together with their payment of occupational fee that are not requiring government examination. xiii. Clearances from the BIR and SSS. Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by the Revenue Code and other municipal tax ordinances. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. A Mayor's Permit shall be refused to: 1. Any person who violated any ordinance or regulation governing permits granted, 2. Whose business establishments or undertaking does not conform with zoning regulations and safety, health and other requirements of the municipality, 3. Who has unsettled tax obligation, debt or other liability to the government, 4. Who is disqualified under any provision of law or ordinance to establish or operate the business applied for, and 5. Contractors who are not accredited with the Office of the Mayor. Likewise, a Mayor's Permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or closely similar type of activity or business. cEAHSC c. Issuance of Permit: contents of Permit. Upon approval of the application of a Mayor's Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be for the payment issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor's Permit and other receipt issued by the Municipal Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and address of the applicant, his nationality and marital status, nature of the organization; that is whether the business is a sole proprietorship, corporation or partnership, etc., location of the business, date of issue and expiration of the permit, and other information as may be necessary. The Municipality shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon the payment of Two Hundred Pesos (P200.00). d. Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office, or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. e. Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. f. Revocation of Permit. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to the municipality or abuses his privilege to do business to the injury of the public moral or peace, or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals, or women of ill repute, the Municipal Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that maybe imposed by the Court for violation of any of the provision of this Ordinance governing the establishment and maintenance of business and to prohibit the exercise thereof by the person whose privilege is revoked, until restored by the Sangguniang Bayan. SDTIHA SECTION 3A.05. Rules and Regulations on Certain Establishments. 1. On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. No owner of said establishments shall employ any cook or food dispenser without a Food Handler's Certificate from the Municipal Health Officer, renewable every six (6) months. 2. Establishments selling cooked and readily edible foods. shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or Ordinances. 3. Barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer. ARTICLE B Registration and Transfer Fees on Large Cattle SECTION 3B.01. Definition. For purposes of this Article, "large cattle" includes a two-year old horse, mule, ass, carabao, cow and other domesticated member of the bovine family. SECTION 3B.02. Imposition of Fee. The owner of a large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: Particulars Amount of Fee Livestock Stabilization Fee 121.00 For Certificate of Ownership 61.00 For Registration of Transfer 91.00 For Registration of Private Brand 212.00 Branding Fee/Service 121.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 3B.03. Time and Manner of Payment. The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. SECTION 3B.04. Administrative Provisions. 1. Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years. TIaEDC 2. The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in case of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. 3. The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residences of the owner and the purchaser, and the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the municipality issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. SECTION 3B.05. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances, rules and regulations. ARTICLE C Fee for Sealing and Licensing of Weights and Measures SECTION 3C.01. Implementing Agency. The Municipal Treasurer shall strictly enforce the provisions of the Regulations of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. SECTION 3C.02. Sealing and Testing of Instruments of Weights and Measures. All instruments for determining weights and measures in all consumer and consumer-related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be Municipal Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, that all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. SECTION 3C.03. Imposition of Fees. Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed annually and pay therefore to the Municipal Treasurer the following fees: 1. For sealing linear metric measures. Not over one (1) meter 61.00 Measure over one (1) meter 121.00 2. For sealing metric measures of capacity. ETDaIC Not over ten (10) liters 61.00 Over ten (10) liters 121.00 3. For sealing linear metric instruments of weight. With capacity of not more than 10 kgs. 152.00 With capacity of more than 10 kgs. but not more than 100 kgs. 212.00 With capacity of more than 100 kgs. but not more than 300 kgs. 375.00 With capacity of more than 300 kgs. but not more than 500 kgs. 657.00 With capacity of more than 500 kgs. 1,149.00 For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon the request of the owner or operator, an additional service charge of Five Hundred Fifty Pesos (P550.00) for each instrument shall be collected. SECTION 3C.04. Payment of Fees and Surcharge. The fees herein imposed shall be paid collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipt 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 fee paid therefor within the prescribed period shall subject the owner or user to surcharge of Five Hundred Percent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 3C.05. Place of Payment. The fees herein levied herein shall be paid in the municipality by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the municipality where he maintains his residence. SECTION 3C.06. Exemptions. 1. All instruments for weight and measures used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free. 2. Dealers of weight and measures instrument intended for sale. SECTION 3C.07. Administrative Provisions. 1. The official receipt for the fee issued for the sealing of weight or measure shall serve as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his deputies. 2. The Municipal Treasurer is hereby required to keep full sets of standards which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and Technology. DcITaC 3. The Municipal Treasurer or his deputies shall conduct periodic inspection and test weights and measures instruments within the locality. 4. Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Provincial Auditor or his representatives. SECTION 3C.08. Fraudulent Practices Relative to Weights and Measures. The following acts related to weights and measures are prohibited. 1. For any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; 2. For any person to imitate any seal, sticker, mark, stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; 3. For any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgment that the instrument for determining weight or measure has been fully tested, calibrated, sealed or inspected; 4. For any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; 5. For any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; 6. For any person to use or reuse any restored, altered, expired, damaged stamp, tag, certificate or license for the purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; 7. For any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefore has expired and has not been renewed in due time; 8. For any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; LexLib 9. For any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; 10. For any person to fraudulently give short weight or measure in the making of a scale; 11. For any person, assuming to determine truly the weight or measure of any article bought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof, or 12. For any person to procure the commission of any such offense abovementioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments. SECTION 3C.09. Penalties. 1. Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of Section 3B.08 shall, upon conviction, be subject to a fine of not less than two hundred pesos (P200.00) but not more than one thousand pesos (P1,000.00) or by imprisonment of not more than one (1) year, or both, upon the discretion of the court. 2. Any person who shall violate the provisions of paragraph (g) of Section 3C.08 for the first time shall be subject to fine of not less than five hundred pesos (P500.00) or by imprisonment of not less than one (1) year but not more than five (5) years, or both, upon discretion of the court. 3. The owner-possessor or use of instrument of weights and measure enumerated in paragraph (h) to (k) of Section 3C.08 shall, upon conviction, be subject to a fine of not less than three hundred pesos (P300.00) or imprisonment not exceeding one (1) year, or both, upon the discretion of the court. (This Article has been updated to conform with the provisions of the Consumer Act of 1992, Republic Act No. 7394.) ARTICLE D Fees on Film-Making SECTION 3D.01. Imposition of Fee. There shall be collected the following permit fee from any person who shall undergo on location-filming within the territorial jurisdiction of this municipality. DEICTS Type of Movie/Film Fee per Filming Commercial Movies 3,500.00 Commercial Advertisements 2,000.00 Videotape Coverage 1,250.00 In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. ARTICLE E Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 3E.01. Imposition of Fee. There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from non-resident operators of said machinery, renting out said equipment and making deliveries to resident companies or resident business establishments in this municipality. Type of Equipment Fee per Annum per Unit Tractors 908.00 Bulldozers 908.00 Forklifts (all capacity) 908.00 Graders 908.00 Cargo Trucks: 10-wheelers 605.00 18-wheelers 908.00 20-wheelers 1,250.00 Dump Trucks 908.00 Road Rollers 908.00 Pay Loaders 908.00 Backhoe 605.00 Rock Crusher 605.00 Batching Plant 908.00 Crane 1,250.00 Other agricultural machinery or heavy equipment not enumerated above 605.00 SECTION 3E.02. Time and Manner of Payment. The fee imposed herein shall be payable prior to the rental of the equipment/delivery upon application for a Mayor's Permit. SECTION 3E.03. Administrative Provisions. The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery as well as the name and address of the owner/operator. The Municipal Treasurer shall notify in writing any and all companies hiring heavy equipment agricultural machineries at least two (2)-month before the start of securing new/renewing business permit and demand the submission of a list of all contracted heavy equipment operators including the list of heavy equipment employed, hired and to be hired by the identified resident companies and business establishments in this municipality. SECTION 3E.03. * Penalty. Any violation of the provisions of this Article shall be subject to a fine of not less than one thousand pesos (P1,000.00) but not more than five thousand pesos (P5,000.00), or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE F Permit Fees on Tricycle Operation SECTION 3F.01. Imposition of Fee. There shall be collected from the owner of a bicycle, pedaled tricycle, motorcycle and motorized tricycle operating within this municipality the following fees: TCEaDI For registration of bicycle permit 100.00 Plate/Sticker (depends on purchase cost of Plate/Sticker) For registration of tricycle 325.00 Filing Fee 95.00 Inspection Fee 365.00 Parking Fee 31.00 Computerization Fee 150.00 Mayor's Permit 1,150.00 For Transfer of Tricycle Franchise (Subject to payment of new 1,500.00 Franchise Fee) Franchise Fee (Payable yearly effective 2014, except those who 1,100.00 paid P5,000.00 in 2013) SECTION 3F.02. Time of Payment. The fee imposed herein shall be due on the first day of January and payable to the Municipal Treasurer within the first twenty (20) days of January of every year. For bicycle and pedaled tricycle acquired after the first twenty (20) days January, the permit fee shall be without penalty within the first twenty (20) days following its acquisition. The Franchise Fee in the amount of Five Thousand Five Hundred Pesos (P5,500.00) will be good for five (5) years and shall be payable by all existing and new franchise holders in four (4) equal quarterly payments. The first payment is to be made on the 20th of January, second quarterly payment is due on the 20th of April, the third quarterly payment is due of the 20th of July and the last quarterly payment is due on the 20th of October. SECTION 3F.03. Municipal Tricycle Franchising and Regulatory Committee (MTFRC). There is hereby created a Municipal Tricycle Franchising and Regulatory Committee to be composed of the following: Municipal Mayor Chairman ABC President Vice Chairman SB Representative Member Municipal Administrator Member Municipal Engineer Member Municipal Treasurer Member NGO Representative Member Tricycle Association President Member SECTION 3F.04. Powers, Duties and Functions of the MTFRC. The Municipal Tricycle Franchising and Regulatory Committee shall perform the following: 1. Issue, renew, suspend or cancel Motorized Tricycle Operator's Permit (MTOP) and prescribe the appropriate terms and conditions thereof. 2. Determine/regulate fares per passenger. 3. Establish and prescribe the conditions and quality of service. 4. Re-route tricycle to ease traffic congestion. 5. Fix terminals of tricycle association on recommendation of the Traffic Division, the Bauan Police Station and approved by the Mayor. ADHCSE 6. Conduct hearing and render judgment for complaints filed for violations of this Ordinance. 7. Recommend to the Council the number of tricycle that shall ply the routes of Bauan, Batangas. SECTION 3F.05. Administrative Provisions. 1. A tricycle shall be denied annual registration for the following defects and deficiencies, to wit: a. No complete lights (head and tail lights), b. Body number/franchise number of unit not clearly painted in front and at the back of the tricycle, c. Smoke-belching, d. Silencer of the motor was removed, and e. Original Driver's License, Certificate of Registration (CR) and current Official Receipt (OR) not presented. 2. Tricycle plates are to be replaced every three years and to be paid at cost, while tricycle annual stickers will be issued upon payment of the registration fees. 3. A tricycle franchise that remained to be unpaid for two (2) consecutive years shall be automatically cancelled by the MTFRC. After cancellation of a tricycle franchise, the former franchisee shall be notified in writing and will be granted ten (10) working days to renew and pay its obligations including any and all penalties, fines and surcharges. Otherwise, the franchise shall be permanently cancelled and the MTFRC will be free to assign the said cancelled franchise to a new applicant. SECTION 3F.06. Penalty. Any violation of the provisions of this Article shall be penalized by a fine of not less than One Thousand One Hundred Pesos (P1,100.00) but not more than Five Thousand Five Hundred Pesos (P5,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. Failure on the part of the franchisee to renew their registration shall be grounds for impounding of his tricycle unit. The impounded unit can only be claimed after paying the dues, including a fine of One Thousand One Hundred Pesos (P1,100.00) as impounding fee. ARTICLE G Permit Fees on Occupation/Calling Not Requiring Government Examination SECTION 3G.01. Imposition of Fee. There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination within the municipality, as follows: cHATSI Rate of Fee per Annum On employees and workers in generally-considered 91.00 "Offensive and Dangerous Business" establishments. On employees and workers in commercial establishments 91.00 who cater or attend to the daily needs of the inquiring or paying public. On employees and workers in food or eatery establishment. 91.00 On employees and workers in night or night and day establishment. 91.00 All occupation or calling subject to periodic inspection, 91.00 surveillance and/or regulations by the Municipal Mayor like animal trainer, auctioneer, barber, bartender, beautician, bonds man, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, criminologist, electrician, electronic technician, club floor manager, forensic electronic expert, fortune teller, hair stylist, hand writing expert, hospital attendant, lifeguard, magician, makeup artist, manicurist, masonry worker, masseur attendant, mechanic, certified "hilot", painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver (cochero), taxi driver, dancer, stage performer, salesgirl, sculptor, waiter or waitress and welder. SECTION 3G.02. Exemption. All professionals who are subject to the Provincial Tax imposition pursuant to Section 139 of the Local Government Code, and government employees are exempted from the payment of this fee. SECTION 3G.03. Person Governed. The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith. 1. Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: a. Employees or workers in industrial or manufacturing establishments such as: Aerated water and soft drink factories, air rifle and pellets manufacturing, battery charging shops, blacksmith, breweries, candy and confectionery factories, coffee, cocoa and tea factories, cosmetics and toiletries factories, cigar and cigarette factories, construction and/or repair shops of motor vehicles, carpentry shops, drug manufacturing, distillers, edible oil or lard factories, electric bulbs or neon light factories, electric plant, electronics manufacturing, oxidizing plants, food and flour mills, fish curing and drying shops, footwear factories, foundry factories, handicraft manufacturing, hollow block and tile factories, ice plants, milk, ice cream and other allied products factories, metal closure manufacturing, iron steel plants, leather and leatherette, pharmaceutical laboratories, repair shops or whatever kind and nature, rope and twine factories, sash factories, smelting plants, tanneries, textile and knitting mills, upholstery shops, vulcanizing shops and welding shops. STIEHc b. Employees or workers in commercial establishments, cinematography film storage, cold storage or refrigeration plants, delivery and messengerial services, elevator and escalator services, funeral parlors, janitorial services, junk shops, hardwares, pest control services, printing and publishing houses, service stations, slaughterhouses, textile stores, warehouses and parking lots. c. Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heats, light, noise, cold and other environmental factors which endanger their physical and health well-being. 2. Employees or workers in commercial establishments who generally enter or attend to the daily needs of the general public such as but not limited to the following: a. Employees and workers in drugstores, department stores, groceries, supermarkets, beauty salons, tailor shops, dress shops, bank teller, receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public. 3. Employees and workers in food or eatery establishments such as but not limited to the following: a. Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurant, sari-sari store and soda fountains. b. Stallholders, employees and workers in public markets. c. Peddlers of cooked or uncooked foods. d. All other food peddlers, including peddlers of seasonal merchandise. 4. Employees or workers in night or night and day establishments such as but not limited to the following: a. Workers or employees in bars, boxing stadium, bowling alleys, billiards and pool halls, cinema houses, cabarets and dance halls, cocktail lounges, circuses, carnivals and the like, day clubs and night clubs, golf clubs, massage clinics, sauna baths or similar establishments, hotels, motels, horse racing clubs, pelota courts, polo clubs, private detective or watchman security agencies, super clubs and all other business establishment whose business activities are performed and consumed during night time. ADSTCI In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allows hostesses, waitress, entertainers or hospitality girls below 18 years of age to work as such. For those who shall secure the individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. 5. All other employees and person who exercise their profession, occupation or calling within the jurisdiction limits of the Municipality aside from those already specifically mentioned Section 3G.02. SECTION 3G.04. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer, this municipality upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or distinct occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees. SECTION 3G.05. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-Five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the manner as the tax due. In case of change of ownership of the business as well as the location thereof from municipality to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment to start working. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee next following calendar. SECTION 3G.06. Administrative Provisions. 1. The Municipal Treasurer shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purpose. 2. Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and the corresponding Official Receipt (OR) for the payment of the fees to the Municipal Treasurer and the Municipal Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. IDTSEH 3. For workers employed with a Philippine Economic Zone Authority (PEZA) accredited company, the said PEZA accredited company shall allow the Municipal Treasurer or his duly authorized representative to secure from the company's Human Resource/Personnel Office the list of its employees; whether the employment is temporary or permanent in nature. The workers/employees' names employed must conform to the master lists submitted to the Social Security System (SSS), supported with data of: (1) date of birth, (2) place of birth and (3) present home address. 4. For regular companies (not PEZA accredited), the management shall submit a notarized list of employees with the following data: (1) Full name of the employees, (2) date of birth, (3) place of birth and their present home address. The list must conform to the master list of employees submitted to the Social Security System (SSS). ARTICLE H Building Permit and Inspection SECTION 3H.01. Title. The adoption of the Decree known as the "National Building Code of the Philippines". SECTION 3H.02. Definition. No person, firm or corporation, including any agency or instrumentality of the government shall erect, construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit therefore from the Building Official assigned in the place where the subject building is located or the building work is to be done. SECTION 3H.03. Administrative Provisions. In order to obtain a building permit, the applicant shall file an application therefore in writing and on the prescribed form with the Office of the Mayor/Office of the Building Official. Every application shall provide at least the following information: 1. A description of the work to be covered by the permit applied for; 2. Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT and/or copy of the contract of lease over the lot if the applicant is not the registered owner; 3. The use or occupancy for which the proposed work is intended, and 4. Estimated cost of the proposed work. To be submitted together with such application are at least five (5) sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans, by a licensed sanitary engineer or master plumber in case of plumbing and sanitary installation plans except in those cases exempted or not required by the Building Official under the National Building Code. HSIDTE SECTION 3H.04. Fees. There shall be collected from each applicant for building permit fees pursuant to the rate specified in the National Building Code of the Philippines and its implementing rules and regulations. SECTION 3H.05. Time and Payment. When satisfied that the work described in an application for building permit and the plans and specifications submitted therewith conform to the requirements of the National Building Code and other pertinent rules and regulations, the Building Official shall require the applicant to pay the required fees to the Municipal Treasurer. Every Building Official shall keep a permanent record and accurate account of all fees and other charges fixed and authorized by the Secretary of the Department of Public Works and Highways (DPWH). SECTION 3H.06. Penal Provisions. It shall be unlawful for any person, firm or corporation to erect, construct, enlarge, alter, repair, move, improve, 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 National Building Code. Any person, firm or corporation who shall violate any of the provisions of the National Building Code and/or commit any act hereby declared to be unlawful shall upon conviction, be punished of 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 a corporation, firm, partnership or association, the penalty shall be imposed upon its officials responsible for such violation and in case the guilty party is an alien, he shall immediately be deported after payment of the fine and/or service of his sentence. ARTICLE I Permit Fee for Inspection and Verification of Subdivision SECTION 3I.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee for the verification and inspection of subdivision in this municipality in accordance with the rates prescribed by the latest revised edition of the Housing and Land Use Regulatory Board (HLURB). If upon verification and inspection, it is found out that the subdivision is of a bigger area than what was reported as its area, the applicant shall pay the fees corresponding to the area difference and the official receipt therefore shall be presented to the Mayor before final action is taken on the application. SECTION 3I.02. Time of Payment. The fees imposed in this Article shall be paid by the subdivision owner or his representative to the Municipal Treasurer before verification or inspection is conducted. SECTION 3I.03. Administrative Provisions. The Municipal mayor shall administer the provisions of this Article and other existing ordinance orders, laws, regulating to, and governing subdivision and housing projects. ARTICLE J Permit Fee for Zoning/Locational Clearances SECTION 3J.01. Imposition of Fee. There shall be collected Mayor's Permit Fee for zoning/locational clearance for all structures constructed in this municipality in accordance with the rates prescribed in the latest revised edition of the Housing and Land Use Regulatory Board (HLURB). IHTaCE 1. Zoning/Locational Clearance Fees. Single Residential Structure Attached or Detached a. P100,000.00 and below 240.00 b. Over P100,000.00 to P200,000.00 480.00 c. Over P200,000.00 600.00 + 1/10 of 1% in excess of P200,000.00 Apartments/Townhouses a. P500,000.00 and below 1,200.00 b. Over P500,000.00 to P2,000,000.00 1,800.00 c. Over P2,000,000.00 3,000.00 + 1/10 of 1% in excess of P2,000,000.00 regardless of the number of doors Dormitories a. P2,000,000.00 and below 3,000.00 b. Over P2,000,000.00 3,000.00 + 1/10 of 1% of P2,000,000.00 Institutional, project cost of which is a. Below P2,000,000.00 2,400.00 b. Over P2,000,000.00 2,400.00 + 1/10 of 1% of cost in excess of P2M Commercial, Industrial and Agro-Industrial Project Cost which is a. Below P100,000.00 1,200.00 b. Over P100,000.00 to P500,000.00 1,800.00 c. Over P500,000.00 to P1,000,000.00 2,400.00 d. Over P1,000,000.00 to P2,000,000.00 3,600.00 e. Over P2,000,000.00 6,000.00 + 1/10 of 1% of cost in excess of P2M Special Uses/Special Projects (Gasoline station, cell sites, slaughter houses, treatment plants, etc.) a. Below P2,000,000.00 6,000.00 b. Over P2,000,000.00 6,000.00 + 1/10 of 1% in excess of P2M Alteration/Expansion (affected areas/cost only) Same as original application 2. Subdivision & Condominium Projects (under PD957). a. Approval of Subdivision Plan (including town houses) 1. Preliminary Approval and Locational clearance (PALC) 300.00/ha or a fraction thereof Preliminary Subdivision Development Plan (PSDP) a. Inspection Fee 1,200.00/ha regardless of density 2. Final Approval and Development Plan 2,400.00/ha regardless of density a. Additional Fee on Floor Area of houses and 2.40/ha building sold with lot b. Inspection Fee (Not applicable for projects 1,200.00/ha regardless already inspected for PALC application) of density 3. Alteration of Plan (affected areas only) Same as final approval & development permit 4. Certificate of Registration Processing Fee 2,400.00 5. License to Sell (per saleable lot) 180.00 a. Additional Fee on Floor Area of houses or 12.00/sq.m. building sold with lot b. Inspection Fee (Application for CR/LS with 1,200.00/ha regardless DP issued by LGUs shall be charged inspection of density fee.) 6. Certificate of Completion a. Certificate Fee 180.00 b. Processing Fee 2,400.00/ha regardless of density 7. Extension of Time to Develop 420.00 a. Inspection Fee (affected/unfinished areas only) 1,200.00/ha regardless of density of GFA b. Approval of Condominium Project Final Approval and Development Permit 1. Processing Fee a. Land Area 6.00/sq.m. b. Number of Floors 240.00/floor c. Building Areas 4.80/sq.m. d. Inspection Fee 14.40/sq.m. of GFA 2. Alteration of Plan (affected areas only) Same as final approval & development permit 3. Conversion (affected areas only) Same as final approval & development permit 4. Certificate of Registration a. Processing Fee 2,400.00 5. License to Sell a. Residential (saleable areas) 14.40/sq.m. b. Commercial/Office (saleable areas) 30.00/sq.m. 6. Extension of Time to Develop a. Processing Fee 420.00 b. Inspection Fee (affected/unfinished areas only) 14.40/sq.m. of GFA 7. Certificate of Completion a. Certificate Fee 180.00 b. Processing Fee 14.40/sq.m. of GFA c. Projects under BP 220 A. Subdivision 1. Preliminary Approval and Locational Clearance a. Socialized Housing 75.00/ha b. Economic Housing 180.00/ha Inspection Fee a. Socialized Housing 200.00/ha b. Economic Housing 600.00/ha 2. Final Approval and Development Permit a. Processing Fee i. Socialized Housing 500.00/ha ii. Economic Housing 1,200.00/ha b. Inspection Fee i. Socialized Housing 200.00/ha ii. Economic Housing 600.00/ha (Projects already inspected for PALC application may not be charged inspection fee.) 3. Alteration of Plan (affected areas only) Same as final approval & development permit 4. Building Permit (Floor area of housing unit) 6.00/sq.m. 5. Certificate of Registration a. Application Fee ii. * Socialized Housing 350.00 iii. Economic Housing 600.00 6. License to Sell (per saleable lot) 20.00/lot a. Socialized Housing 60.00/lot b. Economic Housing 2.40/sq.m. (Additional fee on floor area of houses/building sold with lot) a. Inspection Fee a. Socialized Housing 200.00/ha b. Economic Housing 600.00/ha 7. Extension of time to Develop a. Filing Fee i. Socialized Housing 350.00 ii. Economic Housing 420.00 b. Inspection Fee (affected/unfinished areas only) i. Socialized Housing 200.00/ha ii. Economic Housing 600.00/ha 8. Certificate of Completion a. Certificate Fee i. Socialized Housing 150.00 ii. Economic Housing 180.00 b. Processing Fee i. Socialized Housing 200.00/ha ii. Economic Housing 600.00/ha 9. Occupancy Permit 2.40/sq.m. a. Inspection Fee (saleable floor area of the housing unit) i. Socialized Housing 5.00/sq.m. ii. Economic Housing 6.00/sq.m. B. Condominium 1. Preliminary Approval and Locational Clearance 600.00 2. Final Approval and Development Permit a. Total Land Area 6.00/sq.m. b. Number of Floor 120.00/floor c. Building Area 2.40/sq.m. of GFA Inspection Fee 2.40/sq.m. of GFA 3. Alteration of Plan (affected areas only) Same as final approval & development permit 4. Certificate of Registration 600.00 5. License to Sell 6.00/sq.m. 6. Extension of time to Develop 420.00 Inspection Fee (FA x P2 x % of remaining 2.40/sq.m. of saleable development cost) area 7. Certificate of Completion a. Certificate Fee 180.00 b. Processing Fee 3.60/sq.m. of GFA C. Approval of Industrial/Commercial Subdivision 1. Preliminary Approval and Locational Clearance 360.00/ha Inspection Fee 1,200.00/ha regardless of location 2. Final Approval and Development Permit 6,000.00/ha regardless of location Inspection Fee 1,200.00/ha regardless of location (Projects already inspected for PALC application may not be charged inspection fee.) 3. Alteration of Plan (affected areas only) Same as final approval & development permit 4. Certificate of Registration 2,400.00 5. License to Sell 2.40/sq.m. of the land area Inspection Fee 1,200.00/ha regardless of location 6. Extension of time to Develop 420.00 Inspection Fee (affected/unfinished areas only) 1,200.00/ha 7. Certificate of Completion a. Industrial 420.00/ha regardless of location b. Commercial 600.00/ha regardless of location D. Approval of Farm Lot Subdivision 1. Preliminary Approval and Locational Clearance 240.00/ha Inspection Fee 600.00/ha 2. Final Approval and Development Permit 1,200.00/ha Inspection Fee 600.00/ha (Projects already inspected for PALC application may not be charged inspection fee.) 3. Alteration of Plan (affected areas only) 4. Certificate of Registration 2,400.00 5. License to Sell 600.00/lot Inspection Fee 1,200.00/lot 6. Extension of Time to Develop 420.00 Inspection Fee 1,200.00/ha 7. Certificate of Completion a. Certificate Fee 180.00 b. Processing Fee 1,200.00/ha F. * Approval of Memorial Park/Cemetery Project/Columbarium 1. Preliminary Approval and Locational Clearance a. Memorial Projects 600.00/ha b. Cemeteries 240.00/ha c. Columbarium 3,000.00/ha Inspection Fee a. Memorial Projects 1,200.00/ha b. Cemeteries 600.00/ha c. Columbarium 14.40/sq.m. of GFA 2. Final Approval and Development Permit a. Memorial Projects 2.40/sq.m. b. Cemeteries 1.20/sq.m. c. Columbarium 240.00/floor 4.80/sq.m. of GFA 6.00/sq.m. of land area Inspection Fee (Projects already inspected for PALC application may not be charged inspection fee.) a. Memorial Project 1,200.00/ha b. Cemeteries 600.00/ha c. Columbarium 14.40/sq.m. of GFA 3. Alteration Fee Same as final approval & development permit 4. Certificate of Registration 2,400.00 5. License to Sell a. Memorial Projects 60.00/2.5 sq.m. i. Apartment Type 24.00/unit b. Cemeteries 24.00/tomb c. Columbarium 60.00/vault Inspection Fee i. Memorial Projects 1,200.00/ha ii. Cemeteries 600.00/ha iii. Columbarium 6. Extension of Time to Develop 420.00 Inspection Fee (affected/unfinished areas only) a. Memorial Projects 1,200.00/ha b. Cemeteries 600.00/ha c. Columbarium 14.40/sq.m. of the remaining GFA 7. Certificate of Completion a. Certificate Fee 180.00 b. Processing Fee i. Memorial Projects 1,200.00/ha ii. Cemeteries 600.00/ha iii. Columbarium 4.80/sq.m. of GFA G. Other Transactions/Certifications A. Application/Request for: 1. Advertisement Approval 600.00 2. Cancellation/Reduction of Performance Bond 2,400.00 3. Lifting of Suspended License to Sell 2,400.00 4. Exemption from Cease and Desist Order 180.00 5. Clearance to Mortgage 1,200.00 6. Lifting of Cease and Desist Order 2,400.00 7. Change of Name/Ownership 1,200.00 8. Voluntary Cancellation of CR/LS 1,200.00 9. Revalidation/Renewal of Permit 50% of assessed current (Condominium) processing fee B. Other Certifications 1. Zoning Certifications 600.00/ha 2. Certification of Town Plan/Zoning 180.00 Ordinance Approval 3. Certification on New Rights/Sales 180.00 4. Certification of Registration 180.00 5. License to Sell (form) 180.00 6. Certificate of Creditable Withholding Tax 180.00 (maximum of 5 lots per certificate) 7. Others to include: a. Availability to records/public request 240.00 b. Certificate of no records on file 240.00 c. Certification of with or without CR/LS 240.00 d. Certified Xerox copy of documents (report size) i. Document of five (5) pages or less 36.00 ii. Every additional page 3.60 e. Photocopy of documents 2.40 f. Others not listed above 180.00 C. Compliance to Section 18 of RA 7279 1. Compliance Certificate a. Processing Fee 500.00 b. Inspection Fee (For joint venture agreements with 1,500.00/hectare developers, housing agencies and local government units and memoranda of agreements with non-government agencies, and provisions and upgrading of basic facilities, amenities and other forms of development to SOCIALIZED housing and CMP projects). 2. Annotation for future and Subsequent Utilization 500.00 3. Accreditation a. Socialized Housing Developers i. General Accreditation 3,000.00 ii. Limited Accreditation 3,000.00/accreditation b. Non-government Organizations 1,000.00 H. Registration of Dealers/Brokers/Salesmen 1. Dealers/Brokers 600.00 2. Salesmen/Agent 240.00 I. Homeowner Associations a. Registration of HOA Examination/Registration i. Articles of Incorporation 780.00 ii. By-laws 780.00 iii. Books 240.00 b. Amendments i. Articles of Incorporation 600.00 ii. By-laws 600.00 c. dissolution of homeowners Association 600.00 d. Certification of the new sets of officers 420.00 e. Other certifications 180.00 Inspection Fee (CMP Projects) 600.00/ha J. Legal Fees 1. Filing Fee 1,200.00 2. Additional Fee for claims (for refund, damages, attorney's fees, etc.) a. Not more than P20,000.00 144.00 b. More than P20,000.00 but less than P80,000.00 480.00 c. P80,000.00 or more but less than P100,000.00 720.00 d. P100,000.00 or more but less than P150,000.00 1,200.00 e. For each P1,000.00 in excess of P150,000.00 6.00 3. Motion for Reconsideration 500.00 4. Petition for Review 2,400.00 5. Prayer for Cease and Desist Order 1,000.00 6. Pauper-litigants are exempt from payment of legal fees a. Those whose gross income is not more than P6,000.00 per month and residing within M.M. b. Those whose gross income is not more than P4,000.00 per month and are residing outside M.M. c. Those who do not own real property 7. Government agencies and its instrumentalities are exempted from paying legal fees. 8. Local government and government owned or controlled corporations with or without independent charters are not exempted from paying legal fees. K. UPLC Legal Research Fee Computation of Legal Research Fee for the University of the Philippines Law Center (UPLC) remains at One Percent (15) * of every fee charged but shall in No Case Be Lower than P10.00 L. Research/Service Fee (50% discount for students) A. 1. Photocopy (Maps: Subd./Condo Plans; presentation size) For xerox 2. Hard copy from diskettes (License to Sell data) 3. Electronic File (License to Sell available data) 600.00/diskette; additional P50.00 for rush job 4. Electronic File (Land Use Maps available) 5. Certified True Copy-Map (Land Use Plan) 120.00 B. Sale of Forms, Publications, etc. 1. Proforma Articles of Incorporations and By-Laws For xerox 2. Books and other HLURB Publications i. CLUP Guidebooks: i. Volume I A Guide to CLUP Preparations 480.00 ii. Volume II A Guide to Sectoral Studies in the 600.00 CLUP Preparations iii. Volume III GIS Cookbook 540.00 iv. Volume IV Planning Strategically 240.00 v. Volume V Model Zoning Ordinance For xerox ii. PD 925 240.00 iii. PD 220 240.00 iv. Amendments Rules for HOA Registration and 180.00 Supervision v. Framework for Governance for HOA 120.00 vi. 2009 Rules for Procedures 120.00 SECTION 3J.02. Time of Payment. The fees in this Article shall be paid by the applicant or his representative to the Municipal Treasurer when zoning/locational clearance is granted. SECTION 3J.03. Administrative Provisions. The Municipal Mayor shall administer the provisions of this Article and other existing ordinances, executive orders, and laws relating to and governing zoning/locational clearance. ARTICLE K Permit Fee for Registration of Fishing Vessels SECTION 3K.01. Imposition of Fee. There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every fishing vessel with gross tonnage of three (3) tons and below and permit to fish, as follows: 1. Pukutan 1,650.00 2. Barungis/Barangayan 1,320.00 3. Kuto-kuto 330.00 4. Disagwan 110.00 SECTION 3K.02. Time of Payment. The fees in this Article shall be paid by the applicant or his representative to the Municipal Treasurer when zoning/locational clearance is granted. SECTION 3K.03. Administrative Provisions . Registration of fishing vessels covered by this Article shall be governed and administered by the Municipal Agriculturist who shall issue the forms required and certify as to the capacity of a particular fishing vessel before the same certification with the duly accomplished application form is submitted to the Local Planning and Development Office before payment to the Municipal Treasurer. CIAacS ARTICLE L Permit Fee for Temporary Use of Roads, Streets, Sidewalk, Alleys, Patios and Covered Court at Plaza and BTHS SECTION 3L.01. Imposition of Fee. Any person that shall temporarily use and/or occupy a street, sidewalk, or alley, or portion thereof in this municipality in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule: On roads, streets, sidewalks, alleys and patios 28.00/sq.m./day On covered court plaza 3,000.00/day BTHS covered court 3,000.00/day For wake and other charitable, religious and educational purposes, use and/or occupancy is exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. SECTION 3L.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application of the permit with the Municipal Mayor. SECTION 3L.03. Administrative Provisions. The period of occupancy and/or use of the street, sidewalk, or alley, or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee. ARTICLE M Permit Fee for Excavation SECTION 3M.01. Imposition of Fee. There shall imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this municipality. Amount of Fee 1. For crossing streets with concrete pavement: a. For crossing concrete pavement per cubic meter 9.00 b. For crossing across base of streets with concrete 750.00 pavement, per square meter (boring method) 2. For crossing streets with asphalt pavement: a. Minimum fee per cubic meter 6.00 b. Additional fee for each linear meter crossing the 500.00 streets (minimum width of excavation, 0.20m) per sq.m. 3. For crossing the streets with gravel pavement: a. Minimum Fee per cubic meter 3.00 b. Additional fee for each linear meter crossing the 250.00 streets (minimum width of excavation, 0.2 meters) per sq.m. 4. For crossing existing curbs and gutters resulting in the 9.00 damage per cubic meter 5. Additional fee for every single day of delay in excess 250.00 of excavation period provided in the Mayor's Permit SECTION 3M.02. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. aEcHCD A cash deposit equal in an amount of Twenty-Five Thousand Pesos (P25,000.00) shall be deposited with the Municipal Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the local government in case the restoration to the original form of the street excavated is not made within ten (10) days after the purpose of the excavation is accomplished. SECTION 3M.03. Administrative Provisions. 1. No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the streets of this municipality unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation. 2. The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. 3. In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. ARTICLE N Permit Fee for the Conduct of Group Activities SECTION 3N.01. Imposition of Fee. Every person who shall conduct or hold any program or activity, the grouping of people within the jurisdiction of this municipality shall obtain a Mayor's Permit therefore for every occasion of not more than twenty-four (24) hours and pay to the Municipal Treasurer the corresponding fee in the following schedule: Conference, meeting, rallies and demonstration in 1,000.00 outdoor, in parks, plazas, roads/streets Dances 1,000.00 Coronation and Ball 1,000.00 Promotional Sales 750.00 Other Group Activities 750.00 Parade and Motorcade 1,000.00 SECTION 3N.02. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor. SECTION 3N.03. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee/s 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. AcICHD SECTION 3N.04. Administrative Provisions. A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police of the municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE O Permit Fee for the Operation of Circus and Other Parades or Motorcades SECTION 3O.01. Imposition of Fee. There shall be collected a fee on every circus and other parades using banners, floats or musical instruments carried on in this municipality. 1. Circuses, carnivals and the like; merry-go-rounds, roller coasters, ferris wheels, shooting galleries and other contrivances a. For the first ten (10) days 12,100.00/day b. For succeeding days 605.00/day 2. For Barangay/s 6,050.00/day 3. Parades and Motorcades 1,000.00/day SECTION 3O.02. Time of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer after the application filed with the Office of the Mayor had been approved and released to the applicant. Upon payment, the official receipt shall be presented to the Office of the Mayor for the release of the Special Permit bearing the inclusive dates of its operations. SECTION 3O.03. Administrative Provisions. 1. The Municipal Mayor or his duly authorized representative shall inspect any and all such amusement devices/places for compliance with this Article. Those who shall be found to have violated the provisions of this Article shall be fined with an amount of not more than Five Thousand Five Hundred Pesos (P5,500.00) or imprisonment of not more than six (6) months, or both such fine and imprisonment. 2. Any person who shall hold a parade within this municipality shall first obtain from the Municipal Mayor before undertaking the activity. For this purpose, a written application in prescribed form shall indicate the name, address of the applicant, description of the activity, place or places where the same will be conducted and such other pertinent information as may be required. 3. The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. SECTION 3O.04. Exemptions. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. IaTSED ARTICLE P Permit Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 3P.01. Definition. When used in this Article: 1. Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. 2. Bet Taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and takes care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission. 3. Gaffer (taga tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. 4. Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. SECTION 3P.02. Imposition of Fees. There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: 1. From the owner/operator/licensees of the cockpit : (a) Application filing fee 1,500.00 (b) Annual Cockpit Permit Fee 30,250.00 2. From cockpit personnel : (a) Promoters/Hosts 750.00 (b) Pit Managers 750.00 (c) Referee 750.00 (d) Bet Taker ("Kristo/Llamador") 750.00 (e) Bet Manager ("Maciador/Kasador") 750.00 (f) Gaffer ("Mananari") 750.00 (g) Cashier 750.00 (h) Derby Matchmaker 750.00 SECTION 3P.03. Time and Manner of Payment. 1. The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. 2. The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty (20) days of January of each year is case of renewal thereof. ECaHSI 3. 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. These fees are to be advanced by the cockpit owners/operators/licensees. SECTION 3P.04. Administrative Provisions. 1. Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. 2. Establishment of Cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality. 3. Cockpit Size and Construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing ordinances, laws and practices. 4. Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fees herein required. 5. Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 3P.05. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfighting in this Municipality. ARTICLE Q Special Permit Fee for Cockfighting SECTION 3Q.01. Definition. When used in this Article: 1. Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada ," or its equivalent in different Philippine localities. AaCTID 2. Local Derby is an invitational cockfight participated in by gamecockers or cockfighting "aficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. 3. International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 3Q.02. Imposition of Fees. There shall be collected the following fees per day for cockfighting. 1. Special Cockfights (Pintakasi) 1,500.00 2. Special Derby Assessment from Promoters of: a. Two-Cock Derby 2,000.00 b. Three-Cock Derby 3,000.00 c. Four-Cock Derby 4,000.00 d. Five-Cock Derby 5,000.00 SECTION 3Q.03. Exclusions. Regular cockfights, i.e. , those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. SECTION 3Q.04. Time and Manner of Payment. The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 3Q.05. Administrative Provisions. 1. Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during municipal, agricultural, commercial or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. 2. Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans", or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Bayan, in licensed cockpits, or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days within a year. aDCIHE 3. Cockfighting Officials. Gaffers, referees, bet takers or promoters shall not act as such in any cockfight in the municipality without first securing a license renewable on their birth month from the municipality where such cockfighting is held. Only gaffers, referees, bet takers or promoters licensed by the municipality shall officiate in all kinds of cockfighting authorized herein. CHAPTER 4 Service Fees ARTICLE A Secretary's Fees SECTION 4A.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this municipality. 1. For every page or fraction thereof typewritten 61.00 (not including the certificate and notation) 2. For each certificate or correctness (with Seal of Office) 37.00 written on the copy or attached thereto 3. For certifying the official act of the Municipal Judge 37.00 or judicial certificate with seal 4. For certified copies of any paper, record, decrees, 37.00 judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page 5. Photocopy or any other copy produced by copying 37.00 machine per page 6. For certified true copy of any SB resolutions/ordinances 37.00 and Office of the SB Secretary SECTION 4A.02. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 4A.03. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of a municipal record or document is made. ARTICLE B Assessor's Annotation and Certification Fee SECTION 4B.01. Fees. There shall be collected from every person requesting the annotation of certain documents, certified true copy of Tax Declaration and other certifications from the Municipal Assessor's Office the following fees: 1. ISSUANCE OF CERTIFIED TRUE COPIES OF TAX DECLARATIONS a. Original Certified True Copy 60.50 b. Documentation from File 60.50 2. ISSUANCE OF CERTIFICATION a. Certification of with non-existing improvement 36.50 b. Certification of property holding 36.50 c. Certification of assessment 36.50 d. Certification of aggregate land holding 36.50 e. Certification of no liens 36.50 3. TRANSFER AND/OR ANNOTATION OF ANY ENCUMBRANCE a. For the transfer of tax declaration from one party Shall be based on the to another selling price or the market value in the tax declaration at the time of transfer, whichever is higher i. If the transfer is based on consideration, P100.00 for the first P100,000.00 ii. Additional P1.10 for every P1,000.00 in excess of P100,000.00. b. For the annotation of entry on the tax declaration 110.00 of any encumbrance on the property subject thereof, on amount equivalent to P100,000.00 or below i. Additional P1.10 for every P1,000.00 in excess of P100,000.00 4. CORRECTION OF TAX DECLARATION a. Service Fee per tax declaration 90.75 5. CANCELLATION OF MORTGAGE a. Service Fee 60.50 6. ISSUANCE OF XEROX COPY OF TAX MAP PER SECTION 121.00 7. RESEARCH ON TAX DECLARATION AND DOCUMENTS a. Research Fee 67.00 8. Subdivision of Lot of Same Owner a. Per Tax Declaration 110.00 SECTION 4B.02. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer at the time of the request, written or otherwise, before the request is granted. CDcaSA SECTION 4B.03. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than Six (6) months, or both such fine and imprisonment at the discretion of the Court. ARTICLE C Local Civil Registry Fee SECTION 4C.01. Imposition of Fees. There shall be collected for services rendered by the Municipal Civil Registrar of this municipality the following fees: 1. Marriage Fee i. Application for marriage license 242.00 a. Marriage License Fee 363.00 b. Marriage Solemnization Fee 242.00 c. Marriage Counseling Fee 121.00 d. Family Planning 121.00 e. Advise and Consent 121.00 f. Subscription 60.50 g. Endorsement Fee 121.00 2. For PROCESSING of the following a. Legitimation 121.00 b. Authority to use the surname of father 302.50 c. Adoption 121.00 d. Annulment of Marriage 242.00 e. Divorce/Legal Separation 242.00 f. Neutralization 605.00 g. Change of Name/Correction of Entry i. Filing Fees 1. Correction of clerical errors RA 9048 1,000.00 2. Correction of clerical errors RA 10172 3,000.00 3. Change of first name 3,000.00 ii. Service Fees for migrant petitioner 1. Correction of clerical errors RA 9048 500.00 2. Correction of clerical errors RA 10172 1,000.00 3. Change of first name RA 9048 1,000.00 h. Service Fee for Late Registration of Live Births/Marriage i. Within a year 90.75 ii. And every year thereafter 30.25 i. Other Legal Documentation for Record Purposes 60.50 3. For Certified Copies of any Document in the Register a. For first page 73.00 4. For Certified Xerox Copy 36.50 5. Issuance of Certification such as birth, marriage and death a. Burial Permit Fee or Transfer of Cadaver 36.50 b. Fee for Exhumation of Cadaver 73.00 c. Fee for Removal of Cadaver 73.00 6. Issuance of Certifications 36.50 SECTION 4C.02. Exemption. The fee imposed in this Article shall not be collected in the following cases: 1. Issuance of certified copies of documents for official use at the request of a competent Court or other government agency, except those copies required by Courts at the request of litigants, in which case the fee should be collected. 2. Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. 3. Burial permit of a pauper, per recommendation of the Municipal Mayor. SECTION 4C.03. Time of Payment. The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 4C.04. Administrative Provisions. A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning. ARTICLE D Police Clearance Fee SECTION 4D.01. Imposition of Fees. There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this municipality the following fees: CAIHTE 1. For scholarship, study grant and other purposes not hereunder 43.00 specified 2. For change of name 121.00 3. For application of Filipino citizenship 605.00 4. For passport or visa application 61.00 5. For firearms permit application 185.00 6. For PLEB clearance 43.00 7. For local employment 43.00 8. For securing driver's license 43.00 9. For other purposes which requires the issuance of police clearance 43.00 SECTION 4D.02. Exemption. The imposed in this Article shall not be collected for clearance certificate issued to Barangay Officials. SECTION 4D.03. Time of Payment. The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate. ARTICLE E Sanitary Inspection Fee SECTION 4E.01. Imposition of Fees. There shall be collected the following annual fees from each business establishments in this municipality or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: 1. For house for rent 100.00/door 2. For each business, industrial or agricultural establishment a. With an area of 25 sq.m. or more but less than 50 sq.m. 150.00 b. With an area of 50 sq.m. or more but less than 100 sq.m. 200.00 c. With an area of 100 sq.m. or more but less than 200 sq.m. 275.00 d. With an area of 200 sq.m. or more but less than 500 sq.m. 450.00 e. With an area of 500 sq.m. or more but less than 1,000 sq.m. 650.00 f. With an area of more than 1,000 sq.m. 950.00 SECTION 4E.02. Time of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 4E.03. Administrative Provisions. 1. The Municipal Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. TIEHSA 2. The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. 3. Every Barangay Captain of each barangay in this municipality shall, by virtue of this Code, provide the Municipal Mayor or his duly authorized representative, lists of all houses for rent, apartments for rent and the like in their respective barangay to aid the implementation of this Article. ARTICLE F Service Fees for Health Examination SECTION 4F.01. Imposition of Fees. There shall be collected from any person who is given a physical examination by the Municipal Health Officer or his deputy, as required by existing ordinances, the following fees: A laboratory fee for the issuance of a medical certificate 61.00 that will be used as evidence in court litigation. For each copy of subsequent issuance of the initial 37.00 medical certificate issued. For the issuance of certification for stool examination, 37.00 test and similar services. For the issuance of medical, physical or health examination 37.00 certificate to be used for any legal purposes. SECTION 4F.02. Time of Payment. The fee imposed on this Article shall be paid to the Municipal Treasurer before the physical examination is made and medical certificate is issued. SECTION 4F.03. Administrative Provisions. 1. Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination before they can be employed and once every six (6) months thereafter. a. Food establishments establishments where food or drinks are manufactured, processed, stored, sold and served. b. Public swimming or bathing places. c. Dance schools, dance halls and night clubs include dance instructors, hostess, cooks, bartenders, waitresses, etc. d. Tonsorial and beauty establishments include employees of barber shops, beauty parlor, hairdressing and manicuring establishments, exercise gyms and figure slandering saloons, facial centers, aromatherapy establishments, etc. e. Massage clinics and sauna bath establishments include masseurs, massage clinic/sauna bath attendants, etc. CEASaT f. Hotel, motels and apartments, lodging, boarding or tenement houses and condominiums. 2. Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. 3. The Municipal Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. SECTION 4F.04. Venue of Physical and Medical Examination. Except otherwise certified by the Hospital Administrator of the Bauan General Hospital, any and all physical and medical examinations to be conducted for individuals required to undergo such physical and medical examinations shall be done at the Bauan General Hospital. Fees and charges to be collected from such individuals shall be governed by the schedules provided for in this Code and to be paid to the Municipal Treasurer or his duly authorized representative. SECTION 4F.05. Penalty. Any violation of the provisions of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE G Registration on Dive Boats and Conservation Fee SECTION 4G.01. Imposition of Fees. There shall be collected the following annual registration fees from the owner of each dive boat of three (3) tons or less being operated in this municipality in the amount indicated hereunder: 1. Motorized fishing boat or dive boat with engine of a. Ten (10) horsepower or less 121.00 b. More than ten (10) horsepower 185.00 2. Non-motorized dive boat or watercraft 91.00 3. Daily Dive Pass 150.00 4. Annual Dive Pass 2,000.00 5. Snorkeling Fee (per boat/trip) 200.00 SECTION 4G.02. Time and Manner of Payment. The registration fee imposed herein shall be paid to the Municipal Treasurer within the first twenty (20) days of January of every year. For boats acquired after the first twenty (20) days of January, the registration fee shall be paid without penalty within the first twenty (20) days following its acquisition. ITDSAE SECTION 4G.03. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty-seven percent (27%) of the original amount of fees due, such surcharge to be paid at the same time and in the manner as the original fee due. SECTION 4G.04. Administrative Provisions. The Municipal Treasurer shall keep a registry of all registered fishing boats, dive boats, watercraft which shall include information such as: Name and address of the owner, the registry number and such other necessary information. A list of all registered boats shall be submitted by the Municipal Treasurer to the Business Permit Licensing and Inspection division, Office of the Mayor, copy furnished the Office of the Coast Guard concerned. SECTION 4G.05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE H Royalty Fee SECTION 4H.01. Imposition of Fees. There is hereby imposed a royalty fee of ten centavos (P0.10) per kilowatt-hour consumed by business enterprises or establishments operating in this municipality and allowed direct power connection with the 69KV transmission lines of the National Power Corporation. ARTICLE I Service Fee for Garbage Collection and Sanitary Landfill Operations SECTION 4I.01. Imposition of Fees. There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule: 1. Financial Institutions a. Banks 1,800.00 b. Financial and/or lending establishment 1,800.00 c. Authorized dealers of foreign currencies 1,800.00 2. Gasoline service filling station having an area of a. 1,500 sq.m. or more 3,600.00 b. 1,000 sq.m. or more but less than 1,500 sq.m. 2,700.00 c. Less than 1,000 sq.m. 2,700.00 3. Private hospitals and medical clinics with a. 151 to 500 beds 3,600.00 b. 76 to 150 beds 2,700.00 c. 51 to 75 beds 1,800.00 d. 50 beds or less 900.00 4. Institutions of Learning 900.00 5. Liquefied petroleum gas dealers a. Market 1,800.00 b. Dealer 2,700.00 6. Market stall holders 450.00 7. Store owners 450.00 8. Peddlers and ambulant vendors 450.00 9. Administration Offices, display offices and professional offices 900.00 10. Private warehouses and bodegas 3,600.00 11. Residential (equally divided by 12 months) 720.00 12. Department stores and malls 3,600.00 13. Restaurants and eateries 1,800.00 14. Caterers 3,600.00 15. Hotels, motels and apartments 1,800.00 16. Commercial, industrial and manufacturing establishments 3,600.00 17. Vehicle repair shops, vulcanizing shops and the like 1,800.00 18. Other businesses not mentioned above 900.00 SECTION 4I.02. Time of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the twentieth (20th) day of January except for residential which is divided into 12 installments to be paid on or before the 20th of every month. ECaTAI SECTION 4I.03. Administrative Provisions. 1. For purposes of the imposition, the area of garbage collection shall only be the business areas of the municipality and public market. 2. The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection. 3. The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month of the said business establishment to check whether garbage is properly disposed of within the premises. 4. This Article shall not apply to business operators or establishments which provides their own system of garbage disposal. 5. Solid waste segregation (biodegradable and non-biodegradable) must be practiced by all business establishments. Unsegregated garbage and wastes shall not be collected by the garbage collectors. 6. Garbage collection schedule shall be as follows: a. Biodegradable solid wastes: Mondays, Wednesdays, Fridays and Sundays b. Non-biodegradable solid wastes: Tuesdays, Thursdays and Saturdays 7. The local government shall run and maintain a Materials Recovery Facility (MRF) in one of its owned lot to support the segregation of solid wastes, as mandated by Solid Waste Management Act. SECTION 4I.04. Penalty. Any violation of the provisions of this Article shall be fined, as follows: 1. First Offense: Monetary fine of One Thousand Pesos (P1,000.00) and community service for eight (8) hours to be administered by the Municipal Clean and Green Council (MCGC). 2. Second Offense: Monetary fine of Three Thousand Pesos (P3,000.00) and community service for twenty-four (24) hours to be divided in three (3) consecutive days and to be administered by the MCGC. IEAacS 3. Third Offense: Monetary fine of Five Thousand Pesos (P5,000.00), community service for forty (40) hours to be divided in five (5) consecutive days to be administered by the MCGC and closure of business establishment for one (1) month. 4. Fourth Offense: Revocation of business permit and permanent banning to operate a business establishment in this municipality. ARTICLE J Computer Services Fee SECTION 4J.01. Imposition of Fees. There shall be collected from every owner or operator of a business establishment as well as public transport vehicles (jeepneys and tricycles) an annual computer services fee in accordance with the following schedule: Aggregate Total Assets Annual Fee 1. Minimum 165.00 2. P250,000.00 but not more than P500,000.00 220.00 3. P500,001.00 but not more than P750,000.00 275.00 4. P750,001.00 but not more than P1,000,000.00 330.00 5. P1,000,001.00 but not more than P2,000,000.00 385.00 6. P2,000,000.00 and above 500.00 SECTION 4J.02. Time of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the twentieth (20th) day of January of every year. SECTION 4J.03. Administrative Provisions. Any and all business establishment, including public utility vehicles mentioned in Section 4J.01 hereof securing Mayor's Permit; whether new or renewal shall pay the service fees herein prescribed. CHAPTER 5 Municipal Charges ARTICLE A Market Fees SECTION 5A.01. Imposition of Fees. There shall be collected the following market fees and charges: 1. Rental for fixed stalls and booths constructed by the municipal government per square meter or fraction thereof a. Building A (2/F) Fruits and Vegetable Section i. Stall Nos. 1, 2, 3, 12 to 85, 88 to 100, 102, 104, 106, 3.15/sq.m./day 108, 110, 112 and 116 to 145 ii. Stall Nos. 4 to 11, 86, 87, 101, 114, 115, 146, 148, 151 3.50/sq.m./day iii. Stall Nos. 103, 105, 107, 109, 111, 113, 147 3.40/sq.m./day b. Candy Section i. Stall Nos. 1, 6 to 20 3.40/sq.m./day ii. Stall Nos. 2 to 5, 21 to 24 3.50/sq.m./day c. Bread Section i. Stall Nos. 1 to 18 3.15/sq.m./day d. Building A (Annex Section) 4.25/sq.m./day e. Ground Floor Building A All stalls 3.40/sq.m./day The remaining stalls shall be charged 3.15/sq.m./day f. Building B i. Stall Nos. 1 to 12, 46, 47, 70, 71, 92, 107 3.50/sq.m./day ii. Stall Nos. 43 to 45, 68, 69, 90, 91, 106, 121 3.50/sq.m./day The remaining stalls shall be charged 3.15/sq.m./day g. Building C i. Stall Nos. 1 to 4, 7, 9, 12, 14, 16, 18, 20 to 25, 3.50/sq.m./day 59, 62 to 70, 111 to 115, 151, 156 to 160, 205, 208 to 212, 240 to 242 ii. Stall Nos. 105 to 110, 161 to 166, 213 to 218, 220, 3.40/sq.m./day 222, 224, 226, 228 to 232, 234, 236, 238, 240 The remaining stalls shall be charged 3.15/sq.m./day h. All special stalls 4.25/sq.m./day 2. Utility motor vehicles used in discharging merchandise or advertising products within 50-meter radius of the market a. Jeep i. Cargo Rice 75.00 ii. Cargo Non Rice 50.00 b. 4-wheeler truck/van 185.00 c. 6-wheeler truck/van 225.00 d. 10-wheeler truck/van 325.00 SECTION 5A.02. Payment of Fees. Unless otherwise provided herein, the market fee must be paid in advance before any person can sell, or offer to sell, any commodity or merchandise within the public market and its premises. ATDHSC SECTION 5A.03. Issuance of Cash Tickets to Transient Vendors; Prohibition on Transfer Thereof. Cash tickets shall be issued to the vendor buying the same and his name, date and signature of the Collector shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space or spaces of the market premises to which he is assigned and only while in the hands of the original purchases. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall purchase new tickets if he desires to sell the same merchandise even if this is to be done in the place occupied by the previous vendor. Cash tickets shall be provided with serial numbers by the Office of the Municipal Treasurer, which shall monitor the issuance of the cash tickets in collaboration with the Market Administrator/Supervisor. ARTICLE B Slaughter and Corral Fees SECTION 5B.01. Imposition of Fees. 1. Permit to Slaughter Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Health Officer concerned or his duly authorized representative who will determine if the animal or fowl is fit for human consumption, thru the Municipal Treasurer upon payment of the corresponding fees, as follows: Large Cattle 13.00/head Hogs, goats, sheep 7.00/head 2. Slaughter Fee The fee shall be paid to cover the cost of services in the slaughter of animals at the Municipal slaughterhouse, in accordance with the following rates: 1. For public and home consumption, per head a. Large cattle 85.00 b. Hogs, goats, sheep 43.00 2. Corral Fee, per head a. Large cattle 19.00 b. Hogs, goats, sheep 13.00 3. Ante-mortem Inspection Fee, per head a. Large cattle 7.00 b. Hogs, goats, sheep 3.00 4. Post-mortem Inspection Fee, per head a. Large cattle 7.00 b. Hogs, goats, sheep 3.00 SECTION 5B.02. Place of Slaughter. The slaughter of any kind of animal for sale to, or consumption of, the public shall be done in the municipal slaughterhouse. The slaughter for animals intended for home consumption may be done elsewhere except cattle; provided that the animal slaughtered shall not be sold or offered for sale. HScAEC SECTION 5B.03. Time of Payment. 1. The slaughter of any kind of animal intended for sale shall be done only in the municipal slaughterhouse designated as such by the Sangguniang Bayan. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold. 2. Before issuing the permit for the slaughter of large cattle, the Municipal Treasurer shall require for branded cattle, the production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee to be collected therefore. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected therefore before the slaughter permit is granted. 3. Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Veterinarian or his duly authorized, through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appears. 4. The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his stall at all times. SECTION 5B.04. Administrative Provisions. 1. Dressed meat; whether from hogs, goats, sheep or large cattle, when brought into the market for sale or to be offered for sale for public consumption, after being slaughtered from other NMIC accredited slaughterhouses shall be charged market entrance fees, as follows: 1. Large cattle, per head or fraction thereof 255.00 2. Hogs, goats and sheep, per head or fraction thereof 128.00 2. Meat vendors who import dressed meat from sources outside of the municipal slaughterhouse are mandated to report to the Market Administrator or his duly authorized representatives the source/s of their merchandise. The Market Administrator shall then obligate and require said supplier/s to secure the necessary Mayor's Permit and pay the business taxes due therefrom to the Municipal Treasurer on the first twenty (20) days of January of every year. IECcaA 3. Slaughterhouse masters are to keep record of all imported dressed meats and submit the same to the Municipal Administrator, copy furnished the Chief of the Business Permit and Licensing Office within the first week of January of the following year as basis for the computation of the business taxes to be levied to dressed meat importers. SECTION 5B.05. Penalty. Any violation of the provisions set forth in this Article shall subject the said violator to a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) for his first offense. Another violation of the same shall mean the revocation of the Mayor's Permit issued for the remaining fraction of the calendar year and imprisonment of not less than one (1) month but not more than six (6) months, at the discretion of the Court. ARTICLE C Fishery Rentals or Fees SECTION 5C.01. Definitions. When used in this Article: 1. Municipal Waters include not only streams, lakes and tidal waters within this municipality not being the subject of private ownership, and not comprised within national parks, public forests, timber lands, forest reserves or fishery reserves, but also marine waters included between two (2) lines drawn perpendicular to the general coastline from points where the boundary lines of the municipality touch the sea at low tide and a third parallel with the general coastline and distance from it three (3) nautical miles. 2. Vessels include every sort of boat, craft or other artificial contrivance used or capable of being used as a means of transportation on water. SECTION 5C.02. Grant of Fishery Rights by Public Auction. Exclusive fishery rights to erect fish corals, operate fishponds or oyster beds, or take or catch "bangus" fry or "kawag-kawag" or fry of other species of fish for propagation shall be awarded to the highest bidder in a public auction to be conducted by a committee hereinafter created or organized. 1. Public Auction Committee. There is hereby created a committee to conduct public auction to be constituted as follows: a. The Mayor or his duly authorized representative as Chairman, b. Three (3) members of the Sangguniang Bayan to be designated by the said body, and c. The Municipal Treasurer. 2. Conduct of Public Auction. The Committee shall advertise the call for sealed bids for the leasing of a zone or zones of municipal waters to be designated by the Sangguniang Bayan by public auction for two (2) consecutive weeks in the bulletin board of the Municipal Hall. If no bids are received within two (2) weeks, such notice shall be posted for another two (2) weeks. If after said two (2) notices for the grant of exclusive fishery rights through public auction there are no interested bidders, the Sangguniang Bayan shall grant the right within the definite area or portion of the municipal waters to any interested individual, upon payment of the license fees fixed in this Article. The notice advertising the call for bids shall indicate the date and the time when such bids shall be filed with the Municipal Treasurer. ETDHaC Application to participate in the Public Bidding shall be submitted sealed to the Municipal Mayor in a form prescribed therefore. Upon submitting a sealed bid, a bidder shall accompany such bid with a deposit of One Thousand Pesos (1,000.00) which shall be deducted from the first rental by that person should the bid be awarded to him. The deposits of unsuccessful bidders shall be returned upon the execution of the lease contract by the successful bidder. At the time and place designated in the notice, the Committee sitting en banc shall open all the bids and award the lease of the qualified bidder offering the highest bid. The lease shall be executed within ten (10) days after the award is made by the Committee and should be successful bidder refuse to accept, or fails, neglect to execute the lease within such time, his deposit shall be forfeited to the municipal government in such case, another bidding shall be held in the manner herein before prescribed. SECTION 5C.03. Duration of Lease. The grant of lease of fishery rights through public auction shall be for a period not exceeding five (5) years. SECTION 5C.04. Imposition of Fees. In case there are no successful bidders in the public auction as prescribed in this Article or, if after two (2) notices for the grant of exclusive fishery rights thru public auction, no interested bidders opt to lease any fishing zone within the municipal waters, the grant of exclusive fishery rights shall be made upon payment of the following license fees: 1. For the erection of fish corals in the sea a. Less than three (3) meters deep 4,235.00 b. 3 meters deep or more but less than 5 meters deep 4,840.00 c. 5 meters deep or more but less than 8 meters deep 5,445.00 d. 8 meters deep or more but less than 10 meters deep 6,655.00 e. 10 meters deep or more but less than 15 meters deep 6,655.00 f. 15 meters deep or more 7,260.00 2. For fish corrals or pens in inland fresh waters with an area of: a. Less than 500 sq.m. 484.00 b. 500 sq.m. or more but less than 1,000 sq.m. 726.00 c. 1,000 sq.m. or more but less than 5,000 sq.m. 1,331.00 d. 5,000 sq.m. or more but less than 10,000 sq.m. 3,025.00 e. 10,000 sq.m. or more 5,000.00 3. Operation of fishponds or oyster beds, per hectare 1,210.00 SECTION 5C.05. Exemption. Fishing boats of more than three (3) tons gross and fisherman licensed by the National Government shall not be subject to the requirements or imposition of this Article, especially the payment of municipal license tax, fee or charge. DAHSaT No other fee shall be collected from the fishermen duly licensed by other municipality unless the license fees paid by them in that municipality are less than those prescribed in the preceding Sections, in which case the difference between the two (2) annual fees may be collected. SECTION 5C.06. Time and Manner of Payment. The rental fees for the lease of fishery rights granted by public auction shall be paid either in cash or installments, the first installment to be paid to the Municipal Treasurer at the time all the necessary documents granting the lease are duly approved and subsequent installments on or before the twentieth day anniversary date of the grant of such lease. The license fee for the grant of exclusive fishery rights in municipal waters for at least the corresponding current quarter shall be paid in advance to the Municipal Treasurer upon the awarding of such rights and within the first twenty (20) days of every subsequent quarter. Provided, no refund shall be made to an individual who has paid for a longer period than the current quarter if he decided to discontinue such fishery right. The license fees for the privilege to catch fish from municipal waters, with nets, traps and other fishing gears and the operation of a fishing vessel shall be paid upon application of a license and within the first twenty (20) days of January every year for subsequent renewal thereof. SECTION 5C.07. Surcharge for Late Payment. Failure to pay the fee imposed in this Article shall subject the taxpayer to a surcharge of twelve percent (12%) of the original amount of fees due, such surcharge to be paid at the same time and the same manner as the original amount due. SECTION 5C.08. Administrative Provisions. 1. Any person who is not a grantee of a license or privilege to fish under any of the provisions of this Article is hereby allowed to fish for domestic use in any municipal waters for as long as no communal fishery therein is yet established. Provided that, such fishing shall not take place within two hundred (200) meters from a fish corral duly licensed by the municipality, and provided further, that no fish caught under this privilege shall be sold. 2. No lease of concession granted by the Sangguniang Bayan under this Article shall be valid and enforceable unless the Secretary of the Department of Environmental and Natural Resources (DENR) and upon the recommendation of the Director of Fisheries and Aquatic Resources approves the same. 3. No fish corral or "baklad" shall be constructed within one hundred (100) meters from another fish corral unless they belong to the same licensee or grantee, but in no case shall the distance be not less than sixty (60) meters apart, except in waters less than two (2) meters deep at low tide, or unless previously approved by the Secretary of DENR. 4. Fish corrals shall be entirely open during closed season period or periods established by the Secretary of DENR for the free passage of fish to enable a considerable number of fish to reach the spawning grounds. aEDCAH 5. Nothing in the license issued shall be construed as permitting the lessee or licensee, grantee or permittee, to undertake any construction which will obstruct the free navigation in any stream or lake flowing thru or adjoining the fish corral, or impede the flow and end of the tide to and from the area wherein the lessee or licensee, grantee or permittee, is granted a fishery privilege. 6. The licensee agrees unconditionally to comply with all the orders, rules and regulations governing fishing now or which may later be promulgated. 7. The licensee assumes responsibility for any and all acts of his agents and employees of the contractors connected with his fishing operation. 8. Failure to pay any installment fee, or file a bond when due as prescribed in the permit, license, contract or regulation shall be sufficient reason for the cancellation of the license, contract granted. SECTION 5C.09. Applicability Clause. The provisions of PD 704, PD 1585 and the existing laws, rules and regulations, governing fishing in the municipality waters as well as the granting of exclusive rights or privileges thru public auction or otherwise are hereby adopted as part of this Article. SECTION 5C.10. Penalty. Any person, private or judicial, who violates any provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not more than six (6) months, or both at the discretion of the Court. ARTICLE D Rentals on Personal and Real Properties Owned by the Municipality SECTION 5D.01. Imposition. The following rates of rental fees for the use of real and personal properties of this municipality shall be collected: 1. Land only (per sq.m./week) a. Located in commercial/industrial area 182.00 b. Located in residential areas 91.00 c. Others 31.00 2. Pole (per post) a. For use of electric post owned by Bauan 13.00 3. Vehicles and equipment a. JCB equipment 1,030.00 4. Other properties that may be acquired after the promulgation of this Ordinance as may be decided SB SECTION 5D.02. Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, before the use or occupancy of the property. HDAECI ARTICLE E Charges for Parking SECTION 5E.01. Imposition of Fees. There shall be collected fees for the use of municipal owned parking areas or designated streets for pay parking in accordance with the following schedule on a monthly basis: 1. Private vehicles a. Cars/Jeeps P13.00 for the 1st hour and P7.00 for succeeding hours and fraction thereof b. Delivery vans/trucks P18.50 for the 1st hour and P11.00 for succeeding hours and fraction thereof 2. For hire vehicles a. Brgy. As-is/Balayong/Cupang 605.00 b. Brgy. Baguilawa/San Agustin 303.00 c. Brgy. Manalupang/San Diego/San Vicente 182.00 d. Brgy. Aplaya 121.00 e. Brgy. Durungao 121.00 f. Brgy. Inicbulan/Rizal 121.00 g. Brgy. Sinala 121.00 h. Brgy. Locloc 242.00 i. Brgy. San Teodoro 484.00 j. Bauan-Mabini 1,452.00 k. Bauan-Lemery 1,452.00 l. Brgy. San Pedro 2,420.00 m. Brgy. Alagao/Malindig 242.00 n. Brgy. Bagong Silang/Sampaguita/Colvo 182.00 o. Bauan-Batangas 484.00 Each barangay shall assist the municipal government in ensuring compliance by car-owning residents with the night parking regulation and shall correspondingly receive a thirty percent (30%) share of the fees collected from its area of jurisdiction. SECTION 5E.02. Time of Payment. The fees herein imposed shall be paid to the Municipal Treasurer or to his duly designated representative upon parking thereat. ARTICLE F Cemetery Charges SECTION 5F.01. Fees. There shall be collected the following rental fees for the following: 1. Rental of niche (every five years) 1,210.00 2. Rental of 2 1/2 m X 2m lot (every five years) 910.00 3. Rental of apartment (every five years) 305.00 4. Permit to bury the remains of another person to an 305.00 existing niche lot or apartment SECTION 5F.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary. SECTION 5F.03. Surcharge of Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of Twelve percent (12%) of the original amount of fees due, such surcharge to be paid at the same time and in the manner as the original fee due. SECTION 5F.04. Interest for Late Payment. In addition to the surcharge imposed herein, there shall be imposed as interest of Five percent (5%) per annum from the date until the fee is duly paid. HcDSaT Whether an extension of time for the payment of the fees 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 5F.05. Administrative Provisions. 1. Permit to Construct Any construction of whatever kind or nature in the public cemetery, whether for temporary or perpetual use shall only be allowed upon the issuance of the corresponding permit by the Mayor, upon recommendation of the Municipal Health Officer. 2. Renewal of Lease In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding rental fees therefore. 3. Register The Municipal Treasurer shall keep a register on account of the cemetery together with such additional information as may be required by the Sangguniang Bayan. ARTICLE G Bauan General Hospital Fees and Charges SECTION 5G.01. Fees. There shall be collected fee for the use of rooms, equipment, ambulance and other facilities at Bauan General Hospital with the following rate: 1. Examination Charges a. Clinical Chemistry i. Glucose 121.00 ii. Urea Nitrogen 121.00 iii. Creatinine 121.00 iv. Cholesterol 121.00 v. Uric Acid 121.00 vi. HDL-LDL 121.00 vii. Total Protein 242.00 viii. Albumin 121.00 ix. LDH 424.00 x. Total Bilurubin 121.00 xi. Direct Bilirubin 121.00 xii. SGOT 303.00 xiii. SGPT 303.00 xiv. CK-MB 303.00 xv. Amylase 605.00 xvi. Sodium 182.00 xvii. Potassium 182.00 xviii. Calcium 182.00 xix. Chloride 182.00 xx. Alk Phosphatase 424.00 b. Clinical Microscopy i. Urinalysis 37.00 ii. Fecalysis 37.00 iii. Occult Blood 158.00 c. Microbiology i. AFB 121.00 ii. Gram Stain 121.00 d. Hematology i. CBC 85.00 ii. Hemoglobin 37.00 iii. Hematocrit 37.00 iv. TLC-Diff Count 49.00 v. RBC Count 37.00 vi. Platelet Count 85.00 vii. CT/BT 31.00 viii. ESR 158.00 e. Serology, Immunology and Blood Bank i. ABO 85.00 ii. RH Typing 85.00 iii. Pregnancy Test 85.00 iv. Blood Screening 1,585.00 v. Donor Screening 1,513.00 vi. Cross-matching 242.00 vii. HB Ag 242.00 viii. RPR 200.00 ix. Widal Test 83.00 f. EKG/ECG 182.00 2. Charges on Ultrasound Procedure a. Whole Abdomen 1,089.00 b. Biophysical Profile 484.00 c. Pelvic UTZ 212.00 d. Both Kidney 363.00 e. Hepatability tree 424.00 f. Liver 212.00 g. Gallbladder 212.00 h. Pancreas 212.00 i. Spleen 212.00 j. KUB 424.00 3. Charges on X-ray Procedures a. Chest PA 146.00 b. Chest AP/L 291.00 c. Abdomen Supine/Upright 291.00 d. KUB Plain 146.00 e. Pelvic AP 146.00 f. Thoracic Rage 146.00 g. Thoracic Lumbar AP/L 291.00 h. Skull AP/L 291.00 i. Paranasal Sinuses 436.00 ii. Mastoid 291.00 iii. Nasal Spine 291.00 i. Cervical AP/L 291.00 j. Extremities 146.00 k. KUB-IVP 872.00 l. Upper GI Series 1,017.00 m. Barium Enema 1,017.00 n. Cholangingraphy 436.00 o. T-tube 436.00 p. Cystogram 436.00 q. Shoulder AP Intestinal External 291.00 r. Pelvemity 363.00 4. Room Charges No. of Beds Rate of Bed/Day a. Station 1 i. Ward A 2 400.00 ii. Ward B 4 400.00 iii. Ward C 6 400.00 iv. Ward D 2 500.00 v. Ward E 2 500.00 vi. Ward F 2 500.00 vii. Isolation Room (IRO) 600.00 b. Station 2 (without aircon) i. Room 1 (Private non-aircon) 1 600.00 ii. Room 2 (Private non-aircon) 1 600.00 iii. Room 3 (Private non-aircon) 1 600.00 iv. Room 4 2 550.00 v. Room 5 vi. Room 6 4 550.00 vii. Room 7 (Private non-aircon) 1 600.00 viii. Room 8 (Private non-aircon) 1 550.00 ix. Room 9 with aircon 1 850.00 x. Room 10 4 550.00 xi. Room 11 2 550.00 xii. Room 12 2 550.00 xiii. Room 13 xiv. Room 15 c. Station 3 (Private aircon room) i. Room 301 1 850.00 ii. Room 302 1 850.00 iii. Room 303 1 850.00 iv. Room 304 1 850.00 v. Room 305 1 850.00 vi. Room 306 3 600.00 vii. Room 307 1 850.00 viii. Room 308 1 850.00 ix. Room 309 1 850.00 x. Room 310 1 850.00 d. Station 4 (New DOH HFEP Building G/F) i. Room 401 1,200.00 ii. Room 402 1,200.00 iii. Room 403 1,200.00 iv. Room 404 1,200.00 v. Room 405 1,200.00 vi. Room 406 1,200.00 vii. Room 407 1,200.00 viii. Room 408 1,200.00 ix. Room 409 1,200.00 e. Station V (New DOH HFEP Building 2/F) i. Room 501 1,200.00 ii. Room 502 1,200.00 iii. Room 503 1,200.00 iv. Room 504 1,200.00 v. Room 505 1,200.00 vi. Room 506 1,200.00 vii. Room 507 1,200.00 viii. Room 508 1,200.00 ix. Room 509 1,200.00 f. Delivery Room Fee 811.00 g. Operating Room Fee 2,614.00 h. Dispensary 811.00 5. Ambulance a. Bauan to Manila 3,025.00 b. Bauan to Batangas City 605.00 c. Bauan to other places 43.00/km d. Bauan to Lipa City 1,815.00 CHAPTER 6 Community Tax SECTION 6.01. Imposition of Tax. There shall be imposed a community tax on persons; natural or juridical, residing in the municipality. IDaCcS SECTION 6.02. Individuals Liable to Community Tax. Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage 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 Pesos (P1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Five Pesos (P5.00) and an annual additional tax of One Peso (P1.00) for every one thousand pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00). SECTION 6.03. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines, whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: 1. 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 municipality where the real property is situated Two Pesos (P2.00) and 2. For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived by its 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 to be considered as part of the gross receipts or earnings of said corporation. SECTION 6.04. Exemption. The following are exempted from the payment of Community Tax: 1. Diplomatic and consular representatives, and 2. Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 6.05. Place of Payment. The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. SECTION 6.06. Time of Payment; Penalty for Delinquency. 1. The Community Tax shall accrue on the first day of January each year which shall be paid not later than the last day of February of each year. HSTCcD 2. If a person reaches the age of eighteen (18) years or otherwise loses a 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 upon the day 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 the Community Tax for that year. 3. Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first day of July of any year, or who ceases to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year. 4. Corporation 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 the Community Tax without becoming delinquent. Corporations established or organized on or after the same date shall not be subject to the Community Tax for that year. 5. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid. SECTION 6.07. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). SECTION 6.08. Presentation of Community Tax Certificate on Certain Occasions. 1. When an individual subject to the Community Tax acknowledges any document before a Notary Public, takes the oath of office upon election or appointment to any position in the government service; receives a license, certificate, or permit from any public authority; pays any tax or fee; receives any money from public funds; transacts any official business; receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage received to require such individual to exhibit the Community Tax Certificate. The presentation of Community Tax Certificate shall not be required in connection with the registration of a voter. 2. When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the community tax certificate. 3. The community tax certificate required in the two (2) preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall be suffice. EDIHSC SECTION 6.09. Collection and Allocation of Proceeds of the Community Tax. 1. The Municipal Treasurer shall deputize the barangay treasurers, subject to existing laws and regulations, to collect the community tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said barangay treasurer shall be bonded in accordance with existing laws. 2. One Hundred percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this municipality. In cases, where the community tax were secured or requisitioned from the provincial Treasurer, the Municipal Treasurer shall remit payments to the Provincial Treasurer. The proceeds of the community tax collected through the barangay treasurers shall be apportioned as follows: 1. Fifty percent (50%) shall accrue to the general fund of the municipality, and 2. Fifty percent (50%) shall accrue to the barangay where the tax is collected. CHAPTER 7 General Administrative Provisions ARTICLE A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 7A.01. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees and charges imposed under this Ordinance shall be the calendar year. SECTION 7A.02. Accrual of Tax. Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first day of January of each year. However, new taxes, fees or charges, or changes in the rates of existing taxes, fees or charges, shall accrue on the first day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 7A.03. Time of Payment. Unless specifically provided herein, all taxes, fees and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 7A.04. Surcharge for Late Payment. Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of the tax due, such surcharge to be paid at the same time and in the same manner as the tax due. IcEACH SECTION 7A.05. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the amount of any other revenue due to the municipality except voluntary contributions or donations, is not paid on the date fixed in the Ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 7A.06. Collection. Unless otherwise specified, all taxes, fees and charges due to this municipality shall be collected by the Municipal Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 7A.07. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance number and the specific section thereof upon which collections are based, shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees or charges. SECTION 7A.08. Record of Persons Paying Revenue. It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 7A.09. Accounting of Collections. Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the general fund of the municipality. SECTION 7A.10. Examination of Books of Accounts. The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the municipality, and subject to the municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which will be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. CcSEIH In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue (BIR) shall be made available to the Municipal Treasurer or his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 7A.11. Accrual to the General Fund of Fines, Costs and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures and other pecuniary liabilities imposed by the Court for violation of any municipal ordinance shall accrue to the general fund of the municipality. SECTION 7A.12. Automatic Adjustment of Fees. Fees collected by the Municipal Treasurer shall be automatically increased at the rate of ten percent (10%) every five (5) years. ARTICLE B Civil Remedies for Collection of Revenues SECTION 7B.01. Local Government's Lien. Local taxes, fees, charges and other revenues herein provided 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 surcharges and interest. SECTION 7B.02. Civil Remedies. The civil remedies for the collection of local taxes, fees or charges and related charges and interest resulting from delinquency shall be: 1. By administrative action through distraint of goods, chattels or effects and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and 2. By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. SECTION 7B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows: 1. Seizure. Upon failure of the person owing any local taxes, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this Office showing the fact of delinquency and the amount of 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 to public auction in the manner herein provided for. 2. Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of 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. SDHITE 3. 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 unit 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 of possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the office of the Municipal Mayor. 4. Release of Distrained property Upon Payment Prior to Sale. If at any time prior to the consummation of the sale, all proper charges are paid to the office conducting the same, the goods or effects distrained shall be restored to the owner. 5. Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the Municipal Treasurer shall make a report of the proceedings in writing to the local chief executive concerned. Should the property distrained be not disposed 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 cancelled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as Members. 6. Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax, including the surcharges, interest and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over the above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due including all expenses is collected. 7. Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, The Municipal Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge and the penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the municipality who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. IEDHAT In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer shall, within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan. 8. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically dismissed from the service after due notice and hearing. 9. Advertisement and Sale. Within thirty (30) days after levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the municipal hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality. The advertisement shall contain the amount of taxes, fees or charges and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are 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 municipal hall or on the property to be sold, or at any other place as determined by the Municipal Treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sangguniang Bayan, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests or penalties. Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. CEDHTa 10. Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative. The Municipal 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. 11. Final Deed of Purchase. In case the taxpayers fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, and charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. 12. Purchase of Property by the Municipality for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds concerned upon registration with his office of any such declaration or forfeiture to transfer the title of the forfeited property to this municipality without the necessity of an order from a competent Court. Within one (1) year from the date of such forfeiture the taxpayer or any of his representative may redeem the property by paying to the Municipal Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the municipality. ScaEIT 13. Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired (from) the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this municipality. 14. Collection of Delinquent Taxes, Fees, Charges or other Revenues through Judicial Action. The municipality may enforce the collection of delinquent taxes, fees, charges and other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). 15. Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: a. Tools and 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 (1) 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 7C.01. Periods of Assessment and Collection. a. Local taxes, fees or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees or charges, whether administrative or judicial, shall be instituted after the expiration of such period. Provided that taxes, fees or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. CaESTA 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 LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. d. The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect, and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 7C.02. Protest of Assessment. When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executor. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or from the lapse of sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 7C.03. Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. AECIaD SECTION 7C.04. Legality of This Code. Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided, finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE D Miscellaneous Provisions SECTION 7D.01. Power to Levy Other Taxes, Fees or Charges. The municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated therein 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, 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 7D.02. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspaper of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 7D.03. Public Dissemination of This Code. Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 7D.04. Authority to Adjust Rates. The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. CHAPTER 8 General Penal Provisions SECTION 8A.01. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. aAHISE 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 9 Final Provisions SECTION 9.01. Separability Clause. If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 9.02. Applicability Clause. All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 9.03. Repealing Clause. All ordinances, rules and regulations, or part thereof in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 9.04. Special Transitory Provisions. 1. Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. SECTION 9.05. Effectivity. This Ordinance shall take effect on January 1, 2014 , Enacted, __________________. Prepared by the Local Finance Committee ANTONIO V. DE LACY, JR. Municipal Administrator/ICT Head RENATO I. GIMAN Municipal Treasurer MA. LEA R. DE VILLA Municipal Accountant MAGDALENA V. SUBIBI Municipal Budget Office ENGR. MELVIN B. AREVALO Municipal Planning & Development Officer <http://www.bauan.gov.ph./index.php?option=com_docman&task=doc_download&gid=66&Itemid=132> last visited April 30, 2014.