An Ordinance Providing for the Revision of the Regulatory Fees and Charges of the City of Valenzuela

November 28, 2011 VALENZUELA CITY ORDINANCE NO. 039-11 AN ORDINANCE PROVIDING FOR THE REVISION OF THE REGULATORY FEES AND CHARGES OF THE CITY OF VALENZUELA Authors: Councilor Marlon Paulo C. Alejandrino, Councilor Kate Abigael Galang-Coseteng, Councilor Shalani S. Soledad, Councilor Maria Cecilia V. Mayo, Councilor Lorena Natividad-Borja, Councilor Lailanie P. Nolasco, Councilor Adrian C. Dapat, Councilor Ritche D. Cuadra, Councilor Gerald A. Esplana, Councilor Katherine Pineda-Hernandez, Councilor Antonio R. Espiritu, Councilor Corazon A. Cortez, Councilor Ramon L. Encarnacion and Councilor Cristina Marie M. Feliciano ** Excerpts from the minutes of the 57th Regular Session of the 5th City Council of Valenzuela held on November 28, 2011 at 2:13 P.M. at the City Council's Session Hall, 3rd Floor, Legislative Building, Valenzuela City Hall, Valenzuela City, Metro Manila. WHEREAS, Republic Act No. 7160, otherwise known as the Local Government Code, empowers each local government unit to create its own sources of revenue and to levy taxes, fees and charges subject to the provisions of the same and consistent with the basic policy of local autonomy; WHEREAS, Section 305 (c) of the Local Government Code provides that local revenue shall be generated only from sources expressly authorized by law or ordinance; WHEREAS, Pursuant to the aforementioned power to tax, the then Sangguniang Bayan of Valenzuela enacted Tax Ordinances Nos. 92-012 and 92-013, better known as the Revenue Code of the Municipality of Valenzuela, Books I and II on 07 December 1992; WHEREAS, on February 1998, the then Municipality of Valenzuela was converted into a City. Such conversion into cityhood brought with it the inevitable need to increase revenue generating measures in order to satisfy the fiscal requirements of the city; CTacSE WHEREAS, the existing Revenue Code has, for more than a decade, already served its purpose of generating revenue for the former municipality and must now be updated, restructured and modernized to meet and satisfy the steadily growing need of the City for more revenue in order to be able to promote the general welfare of the people of Valenzuela; WHEREAS, progressive urbanization in the City of Valenzuela calls for adequate and equitable delivery of basic services, the prosecution of physical, social and economic development projects to continually enhance the quality of life of its inhabitants; WHEREAS, to ensure the prosecution, operation and completion of the development projects and to assure the delivery of basic services, there is a need to maximize revenue collections of the City; TSHcIa WHEREAS, it is indispensable that necessary rules and regulations, as well as procedures, be formulated and prescribed in order to effectively implement the Revenue Code of Valenzuela City and carry out its objectives and purposes; NOW, THEREFORE, be it ORDAINED by the Sangguniang Panlungsod of Valenzuela in session assembled that: SECTION 1. Regulatory Fees and Charges. The Regulatory Fees and Charges of the City Government of Valenzuela are hereby revised on the following schedules: Permits Fees 1. Occupational Permit P50.00 2. Mayor's/Business Permit Fees 2.01 Manufacturers 1) Brewers P12,000.00 2) Assemblers with machinery P3,750.00 3) Repackers P1,500.00 4) Processor with machinery P1,500.00 5) Manufacturer with machinery P1,500.00 6) Distillers P6,000.00 7) Rectifiers P6,000.00 8) Compounders of liquors P6,000.00 9) Manufacture and repair of animal drawn vehicles P1,000.00 10) Manufacturer of paint and other similar products P3,000.00 11) Manufacturer of candle or soap or similar products P3,000.00 12) Manufacturer of coconut oil and other edible oil P3,000.00 13) Manufacturer of hotdog, baloney lard and other similar products P3,000.00 14) Manufacturer of coffee/choco, candies, sweet and other similar products P3,000.00 15) Manufacturer of ice cream or ice drop and other similar products P3,000.00 16) Ice Factory P3,500.00 17) Manufacturer of pharmaceutical products P3,000.00 18) Manufacturer of perfumeries/lotion, cosmetics and other similar products P4,000.00 19) Manufacturer of batteries of motor vehicles P3,500.00 20) Manufacturer of neon lights P1,500.00 21) Manufacturer of wooden boxes and other carpentry products P2,500.00 22) Manufacturer of mattresses P3,000.00 23) Manufacturer of shoes P2,000.00 24) Manufacturer of shell and wooden furniture of all kinds P2,500.00 25) Manufacturer of matches P2,000.00 26) Manufacturer of aerated water or soft drinks P4,000.00 27) Manufacturer of pianos, organs and the like P3,000.00 28) Manufacturer of rattan chairs and the like P1,500.00 29) Manufacturer of mirror and art glassworks P2,000.00 30) Manufacturer of cards P2,000.00 31) Manufacturer of bagoong P1,000.00 32) Manufacturer of eyeglasses P1,500.00 33) Manufacturer of floor wax P2,000.00 34) Manufacturer of firecrackers/pyrotechnic materials/device P5,000.00 35) Manufacturer of cable and electrical wire P4,000.00 36) Manufacturer of plastic products (recycled) P3,000.00 37) Manufacturer of towel blankets P4,000.00 38) Manufacturer of packaging materials P4,000.00 39) Manufacturer of textile, knitting, dyeing P4,000.00 40) Manufacturer of plywoods, plyboards P4,000.00 41) Manufacturer of snack food P3,500.00 42) Manufacturer of aluminum products P4,000.00 43) Manufacturer of automotive accessories P2,500.00 44) Manufacturer of structural parts: column, trusses, floor walls P4,000.00 45) Manufacturer of marble chips P4,000.00 46) Manufacturer of stainless kitchen ware P4,000.00 47) Manufacturer of plastic P6,000.00 48) Manufacturer of candle or soap without machinery P2,000.00 49) Manufacturer of paint and similar products without machinery P2,000.00 50) Mfr. of coconut oil and similar products without machinery P2,000.00 51) Mfr. of hotdog, baloney and similar products w/out machinery P2,000.00 52) Mfr. of coffee, choco, candies, sweet and similar products w/out machinery P2,000.00 53) Manufacturer of ice cream and ice drop without machinery P2,000.00 54) Manufacturer of pharmaceutical products without machinery P2,000.00 55) Mfr. of perfumeries and cosmetic without machinery P2,000.00 56) Mfr. of wooden boxes/carpentry products without machinery P2,000.00 57) Mfr. of mattresses without bed fact connection P2,000.00 58) Manufacturer of shoes without machinery P1,000.00 59) Mfr./Repair of vehicle drawn by animals without machinery P1,000.00 60) Mfr. of pianos, organ and the like without machinery P2,000.00 61) Mfr. of rattan chairs/mirror and art glasswork and the like without machinery P1,000.00 62) Mfr. of mirror and art glasswork without machinery P1,000.00 63) Mfr. of eye-glasses/any kind of brass/iron/metals without machinery P1,000.00 64) Mfr. of floor wax without machinery P1,500.00 65) Mfr. of snack food without machinery P2,000.00 66) Mfr. of any kind of brass, iron/metals with 10 lathes up P2,500.00 67) Mfr. of any kind of brass, iron/metals with 7-10 lathes P2,000.00 68) Mfr. of any kind of brass, iron/metals with 4-6 lathes P1,500.00 69) Mfr. of any kind of brass, iron/metals with 3 lathes P1,000.00 70) Mfr. of any kind of brass, iron/metals without machinery P1,000.00 71) Mfr. of brick and tiles P4,000.00 72) Mfr. of culvert pipes up to 36" diameter P4,000.00 73) Mfr. of hollow blocks, dec. blocks, etc. P2,000.00 74) Mfr. of mike, bijon and other similar products P2,000.00 75) Mfr. of misua P1,000.00 76) Mfr. of rubber tires and tubes P4,000.00 77) Mfr. of bushing and other similar products P2,000.00 78) Mfr. of V-belts and automotive hoses P4,000.00 79) Mfr. of steel bars, GI pipes/Sheets, angle bars, nails, wires and similar items P4,000.00 80) Mfr. of paper, paper products, cardboard and other similar products P3,000.00 81) Mfr. of paper, paper products, cardboard and similar products (recycled materials) P4,000.00 82) Mfr. of RTW P3,000.00 83) Mfr. of canned goods with steam cooker P3,000.00 84) Mfr. of home appliances P4,000.00 85) Producers with machinery P2,000.00 86) Producers without machinery P1,500.00 87) Agricultural products with machinery P2,000.00 88) Agricultural products without machinery P1,000.00 89) Manufacturer without Machinery P1,000.00 90) Assembler without machinery P2,500.00 91) Processors without machinery P1,500.00 92) Feedmill, bonemill, fishmeal P4,000.00 93) Rice/corn mills P3,000.00 94) Integrated Textile mills P5,000.00 95) Sawmills P5,000.00 96) Steel mill with smelting, extruder & roller machine P6,000.00 97) Sugar Central and sugar refinery P9,000.00 98) Mfr. of motor vehicles, truck, buses & heavy equipment with machinery P5,000.00 99) Mfr. of motor vehicles, truck, buses & heavy equipment without machinery P4,000.00 100) Mfr. of body of light vehicles P2,500.00 101) Mfr. of chemical and mineral products P5,000.00 102) Mfr. of fertilizer and pesticides P5,000.00 103) Mfr. of plastic resins P5,000.00 104) Mfr. of welding electrode P5,000.00 105) Mfr. of auto/engine m&b-cycle, agri-parts, fittings P5,000.00 106) Mfr. of electrical components and devices P5,000.00 107) Mfr. of umbrella, folding beds P5,000.00 108) Mfr. of home and office furniture P5,000.00 109) Mfr. of charcoal P5,000.00 110) Mfr. of brake lining P5,000.00 111) Mfr. of zipper and garter P4,500.00 112) Mfr. of natural fruit juice with machinery P4,000.00 113) Mfr. of natural fruit juice without machinery P2,500.00 114) Mfr. of plastic toys and dolls P4,000.00 115) Mfr. of shoe, sole & slipper P4,000.00 116) Essential Commodities P2,500.00 117) Bakeries having ovens less than four (4) ovens P1,000.00 118) Bakeries having 4 ovens and more P2,500.00 119) Cement Batching Plant P5,000.00 2.02 Wholesalers, Distributor or Dealers 1) Wholesaler with machinery P2,000.00 2) Wholesaler without machinery/trading P1,000.00 3) Distributor with machinery P2,000.00 4) Distributor without machinery P1,000.00 5) Auto Supply (new motor vehicle and spare parts) P3,000.00 6) Auto Supply (2nd hand motor vehicle and spare parts) P2,000.00 7) Wholesale lumber dealer with machinery P4,000.00 8) Wholesale lumber dealer without machinery P3,000.00 9) Marble dealer with machinery P2,000.00 10) Marble dealer without machinery P1,000.00 11) Dealer/Wholesaler of petroleum products P4,000.00 12) Tire/Battery/Accessories (TBA) P1,000.00 13) Junk shop or Scrap Dealer P3,000.00 14) Dealer of gravel and sand P1,000.00 15) Dealer of construction materials and General Merchandise P1,000.00 16) Dealers of Fish P1,000.00 17) Dealers of meat/chicken vendors P1,000.00 18) Dealer of vegetable/fruit vendor P1,000.00 19) Importers P4,000.00 20) Repackers except for wines a) with machinery P2,000.00 b) without machinery P1,000.00 21) Marketer/Dealer of Liquefied Petroleum Gas P1,000.00 22) Rice and Corn dealer/wholesaler P1,000.00 23) Flour, meat, dairy product, preserved food, sugar, salt P1,500.00 24) Cooking oil and cooking gas dealer/wholesaler P2,500.00 25) Laundry soaps, detergents and fabric conditioner P2,500.00 26) Medicines P1,500.00 27) Agricultural implements and other farm inputs P2,500.00 28) Poultry feeds and other animal feeds P2,500.00 29) Office/school supplies dealer P1,000.00 30) Cement dealer/wholesaler P2,500.00 31) Essential Commodities P1,000.00 32) Exporter of Essential Commodities P1,000.00 33) Gen. Merchandise P1,000.00 34) Exporter P4,000.00 2.03 Services 1) Animal Clinic P500.00 2) Assaying Laboratories P750.00 3) Barber shop a) with less than 10 chairs P750.00 b) with 10 chairs or more P1,000.00 4) Beauty Salon or Parlor P750.00 5) Blacksmith shops a) with machinery and forges P1,000.00 b) without machinery but with forges P750.00 6) Construction/repair of bodies of trucks, bus and heavy equipment (w/ machine installation) P4,000.00 7) Construction/repair of bodies of trucks, bus and heavy equipment (w/out machine installation) P3,000.00 8) Construction of body of light vehicles P2,000.00 9) Fibercraft, Leathercrafts, and Jewelcraft P1,000.00 10) Repair of motor vehicle (area) a) more than 200 sq.m. P1,000.00 b) less than 200 sq.m. P750.00 11) For maintaining window/display office P750.00 12) Laundry establishment using washing machine P4,000.00 13) Fare Management Office P1,000.00 14) Film shooting on Location per day P1,000.00 15) For holding stage shows or floor fashion shows P1,000.00 16) For Maintaining an Office (area) a) more than 200 sq.m. P1,000.00 b) less than 200 sq.m. P750.00 17) Foundries of Iron, Bronze P2,500.00 18) Garage or shed a) for more than 50 motor vehicles P2,000.00 b) for more than 20 but less than 50 motor vehicles P1,500.00 c) for less than 20 motor vehicles P1,000.00 19) General Contractor a) Class AAA P6,000.00 b) Class AA P5,000.00 c) Class A P4,000.00 d) Class B P3,000.00 e) Class C P2,000.00 20) Integrated Textile Mills P5,000.00 21) Kiln drying plant P5,000.00 22) Lithographer, engraver or printer a) with machinery P2,000.00 b) without machinery P1,000.00 23) Medical Clinic/Optical Clinic/Dental Clinic P1,000.00 24) Printing Shops P1,500.00 25) Private detective/security agencies P1,500.00 26) Promoters, sponsors or talent scout P1,000.00 27) Photo engravers P1,500.00 28) Sawmill Contractor P4,000.00 29) Photo Studio or Establishments P750.00 30) Tanneries P4,000.00 31) Tinsmith a) with machineries P2,000.00 b) without machineries P1,000.00 32) Textile Finishing Service (Dyeing) P4,000.00 33) Undertakers a) with embalming establishment and corpse depository P3,000.00 b) rendering funeral service only P1,000.00 34) Vulcanizing P500.00 35) Car wash and the likes P500.00 36) Radiator repair shop P500.00 37) Battery repair and recharging shop P500.00 38) Welding shop P750.00 39) Repair shops for piano, radio and other similar items a) with machineries P750.00 b) without machineries P500.00 40) General repair shops of arts of iron, brass, etc. a) with machineries P1,000.00 b) without machineries P750.00 41) Recapping (tire plant) per machine used P3,500.00 42) Nickel, chromium plating and anodizing service P1,500.00 43) Gasoline Station a) with an area of more than 1,000 sq.m. P4,000.00 b) with an area of 1,000 sq. meters or less P3,000.00 c) curb pumps and filling pumps P2,000.00 44) Contractor/sub-contractor a) with machineries P1,500.00 b) without machineries P1,000.00 45) Car Rental, Exchange, Dealership (per dealership) P2,500.00 46) Manpower placement and recruitment agencies including janitorial and security agencies P3,000.00 47) Slaughter house P2,500.00 2.04 Retailers/Trading 1) Retailers/Trading P1,000.00 2) Sari-sari Store P500.00 3) Hardware Store P1,500.00 4) Furniture and household goods P1,000.00 5) Grocery Store P1,000.00 6) General Merchandise P1,000.00 7) Convenience Store P1,500.00 8) Retailer of firecrackers and other pyrotechnic materials/ devices P1,000.00 9) Rice & Corn retailers P750.00 10) Flour, meat, dairy products, preserved foods, sugar, salt P2,000.00 11) Cooking Oil and Cooking Gas P2,000.00 12) Laundry soap, detergents, fabric conditioner and the like P2,000.00 13) Agricultural implements and other farm inputs P2,000.00 14) Poultry feeds and other animal feeds P2,000.00 15) School and Office Supplies P750.00 16) Cement retailers P2,000.00 17) Essential Commodities P2,000.00 18) Water refilling station P1,000.00 19) Drugstore and the like P1,000.00 20) Exporter P4,000.00 21) Retailer of Meat/Chicken P750.00 22) Retailer of Fruits/Vegetables P500.00 23) Retailer of fish/Aquatic foods P500.00 24) Auto Supply New Motor vehicles/spare parts P1,500.00 25) Auto Supply 2nd hand motor vehicle/spare parts P2,500.00 2.05 Owners/operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias, food caterers and similar establishments. 1) Restaurant P1,000.00 2) Cafes and Cafeterias P800.00 3) Carinderias P500.00 4) Refreshment Parlors P750.00 5) Food Caterers P750.00 6) Soda Fountain Bars P750.00 7) Canteen P750.00 8) Eatery P750.00 9) Fastfood P750.00 2.06 Owners or operators of bars, beer gardens, cocktail lounge, day and night club, pub house, sing-along or karaoke bar and similar establishments 1) Bar/Sing-along/KTV P3,000.00 2) Beer Garden P3,000.00 3) Cocktail Lounges P5,000.00 4) Night and Day Clubs P5,000.00 5) Disco Houses/Disco Pub P5,000.00 6) Supper Clubs and or other similar establishments P5,000.00 7) Cabaret, dance halls or dancing pavillion P2,000.00 8) Social Clubs/Voluntary Association or Organization P1,000.00 2.07 Financial Institutions and/or lending institutions (pawnshops, banks, insurance companies, savings and loan associations, financial and lending investors), per establishment: 1) a. Main Office P5,000.00 b. Per Branch P3,000.00 2) Money Shops and lending investors per establishment P2,000.00 2.08 Dealers in Securities, including foreign exchange P2,000.00 2.09 Dealers of Educational/Life Plans and Memorial Plans 1) Principal Office P3,000.00 2) Per Branch/Agency P2,000.00 2.10 Peddlers engaged in the sales of any merchandise or article of commerce P100.00 2.11 Lessors/Sub-lessors of real estate P1,500.00 2.12 Owner/Operators of Markets and Shopping Centers 1) Market P2,000.00 2) Shopping Centers a) with a total area of more than 5,000 sq. meters P5,000.00 b) with a total area of 5,000 sq. meters or less P4,000.00 2.13 Owner/Operators of Amusement Places 1) Billiard/Pool Halls (per table) P100.00 2) Bowling Establishment P5,000.00 3) Circuses, Carnival Funhouse P1,500.00 4) Skating Rinks P1,000.00 5) Temporary Amusement Park P2,000.00 6) Theater and Cinema Houses P4,000.00 7) Boxing Stadia/Auditorium and similar halls P4,000.00 8) Gymnasia P4,000.00 9) Concert Halls or similar halls P4,000.00 10) Race Track establishment P4,000.00 11) Pelota/Tennis/Squash Court P2,000.00 12) Jai-Alai and/or coliseum establishment P10,000.00 13) Off-track or Off-fronton betting station, per station P3,000.00 14) Gun Club/Firing Range P1,500.00 15) Casinos P10,000.00 16) Golf Links P10,000.00 17) Mini golf-links P3,000.00 18) Polo Grounds P3,000.00 19) Bath Houses, Resorts and the like, per establishment P2,000.00 20) Steam Baths, Sauna Bath and the like, per establishment P5,000.00 21) Judo Karate clubs and other sports clubs P1,000.00 22) Driving ranges P1,500.00 23) Fun House, carnival rides (indoor) P5,000.00 24) Other pleasurable and amusement places P1,000.00 2.14 Lessors or sub-lessors of accessories, apartels pension inns, apartments, condominia, house for lease, and spaces for rents 1) Boarding Houses a) with 21 beds up P750.00 b) with 10 to 20 beds P500.00 c) with less than 10 beds P350.00 2) Apartments a) with 10 doors up P1,000.00 b) with 5 to 9 doors P750.00 c) with less than 5 doors P500.00 3) Apartels P1,000.00 4) Pension Inns P750.00 5) Condominia a) 3 stories and less P1,000.00 b) more than 3 stories but less than 6 stories P3,000.00 c) more than 6 stories P5,000.00 6) Rooms/spaces for rent P750.00 7) House for Lease P1,000.00 2.15 Dealer on real estate excluding subdivision operators and lessors of real estate a) Private Warehouse P3,000.00 b) Real Estate Dealer P5,000.00 c) Real Estate Originator P2,000.00 2.16 Private University, Colleges, Schools, Educational and Vocational Institutions P1,000.00 2.17 Hotels a) with thirty (30) or more rooms P6,000.00 b) with less than thirty (30) rooms P3,000.00 2.18 Lodging houses, inns, bed and breakfast places a) with twenty (20) or more rooms P5,000.00 b) with less than twenty (20) rooms P2,000.00 2.19 Motels & Drive-Inns P5,000.00 2.20 Subdivision Developers/Operators P1,000.00 2.21 Operators/owners of health and fitness establishments such as, P1,000.00 but not limited to, body building gyms, aerobics classes and the like 2.22 Private Hospitals & Clinics a) with 75 beds or more P12,000.00 b) with 50 beds but less than 75 beds P6,000.00 c) with 25 beds or more but less than 50 beds P3,000.00 d) with less than 25 beds P1,500.00 2.23 Animal Hospitals and the likes P500.00 2.24 Private kindergarten, nursery, pre-school and similar schools P750.00 2.25 Dancing, driving, speed reading, EDP, Judo/Karate, and other training centers/schools not registered with the DECS P1,500.00 2.26 Seminar, Training and other teaching services (other than offered P1,500.00 by educational institution) 2.27 Dealers in fermented liquors, distilled spirits and/or wines a) Wholesale dealer in imported (foreign label) liquor P750.00 b) Retail dealers in imported (foreign label) liquor P350.00 c) Wholesale dealer in domestic (local manufactured) liquor P200.00 d) Retail dealers in domestic (local manufactured) liquor P150.00 e) wholesale dealers in fermented (Beer) liquor P200.00 f) Retail dealers in fermented (Beer) liquor P150.00 g) Wholesale dealers in vino liquors P150.00 h) Retail dealers in vino liquors P75.00 i) Retail dealers in tuba, basi and/or tapuy P60.00 2.28 Dealers in Tobacco a) wholesale leaf tobacco dealers P350.00 b) retail Leaf tobacco dealers/wholesale tobacco cigarettes dealers P200.00 c) retail tobacco (cigarette) dealers P100.00 d) retail/peddler of tobacco (cigarette) P75.00 2.29 Owners/Operators of Amusement/Vending Devices 1) machine or apparatus for visual entertainment, per machine or apparatus P200.00 2) apparatus for weighing person, per apparatus P200.00 3) machine for dispensing or vending, per machine P200.00 4) machine or apparatus for printing letter/numbers, per machine or apparatus P200.00 5) similar device for vending game of skill/amusement, per device P200.00 6) coin or token operated amusement machine/apparatus, per machine or apparatus P200.00 7) Jukebox Machine, per machine P200.00 8) circuses/carnivals and the like a) for the first 10 days P1,000.00 b) for each thereafter P1,000.00 9) Side Shows (per booth) a) for the first 10 days P1,000.00 b) for each thereafter P1,000.00 10) Merry-go-round, roller coaster, ferris wheel and other P2,000.00 similar contrivance and side show booths, per contrivance or booth 2.30 Owners/Operators of Lotto, E-Games and other similar P1,000 per establishment outlet or P10,000.00, whichever is higher. 2.31 Owners/Operators of Media facilities and Cell Site P10,000.00 2.32 Owners/Operators of telegraph, teletype, cable and wireless communication companies P10,000.00 2.33 Owners/Operators of Computer Shops, Internet Caf and the like P3,000.00 2.34 Owners/Operator of private cemeteries or memorial parks a) With an area of less than 2 hectares P3,000.00 b) With an area of 2-5 hectares P5,000.00 c) With an area of more than 5 hectares P10,000.00 2.35 For the operation and maintenance of cold storage facilities P2,000.00 payable by the owner, operator and/or proprietor thereof (per facility) 2.36 All other businesses or trades not mentioned in this section except those which the City is not empowered to license or tax: 1) Business with machinery P1,500.00 2) Business without machinery P1,000.00 75% of the fixed 2.37 Environmental Conservation Fees Mayor's/Business Permit Fees 50% of the fixed 2.38 Peace and Order Fund Mayor's/Business Permit Fees 3. Professional Tax Basis: Exercise or practice of a profession requiring government P300.00 examination conducted by the Supreme Court or the Professional Regulation Commission and other Professions requiring Board or other types of Professional Examinations given by the government 4. Tax on Business of Printing and Publication (SECTION 7) In the case of a newly started business, the tax shall not exceed one-twentieth (1/20) of one (1%) of the capital investment. In the succeeding year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding year, or any fraction thereof as provided in this rule. 5. Amusement Tax On paid admission under Article 229 of this rule, the rate of which shall not be more than 10% of the gross receipts from admission fees. 6. Tax on Cockpits, Cockfights and Cockfights Personnel All operators, maintainers, or owners shall secure a Mayor's Permit and pay an annual permit fee of P5,000.00 pesos, payable on or before January 20 of each year. The following personnel shall secure an annual permit and pay the corresponding fees as follows: a) Operators, general managers, promoters, hosts, or such P500.00 other terms applied to persons promoting or hosting cockfights b) Pit Manager P300.00 c) Referees (Sentenciador) P300.00 d) Cashiers P300.00 e) Bet Manager (Maciador/Kasador) P300.00 f) Gaffer (Mananari) P300.00 g) Bet Taker (kristo) P300.00 Special permit shall likewise be paid for the following: a) International Derby/day P10,000.00 b) Special Cockfights (pintakasi) 3 days P5,000.00 c) Two-cock derby/day P5,000.00 d) Three-cock derby/day P6,000.00 e) Four or more-cock derby/day P7,000.00 An amusement levy for winning bets shall likewise be paid as follows: a) In derbies with winning bet of less than P4,000.00 P50.00 b) In derbies with winning bets of more than P4,000.00 P100.00 Cockpit personnel who fails to secure permit and pay the corresponding fees shall be penalized by a fine not less than P500.00 not more than P1,000.00 or not more than 30 days imprisonment Cockpit managers, maintainers, or operators who fail to secure the permits and pay the corresponding rates as stated herein shall be penalized by a fine of P5,000.00 or six months imprisonment 7. Fees for Circus or Menagerie Parades A fee of P100.00 per day shall be imposed upon any circus or menagerie parade, or upon other parades using banners, floats or musical instruments, except civic, military or religious parades or processions. 8. Vehicle Alteration Fee Every car, jeep, truck or other motor vehicle shop owner in the city shall secure a permit from the Integrated National Police and pay a fee of P30.00 to the City Treasurer or his duly authorized deputies before any alteration is made on any motor vehicle as to its body, painting, conversion from one make to another, and the like. 9. Non-Motorized Banca License Fee No person shall own, possess, or maintain any non-motorized banca, to be used in waters within the jurisdiction of the city. Either for hire or for private use, without first securing a license therefore from the city treasurer or his duly authorized deputies, for which an annual fee of P30.00 shall be paid. The license shall be renewable every year thereafter on or before the anniversary date thereof. No license shall be issued unless a satisfactory written evidence of ownership or legal possession of such banca is filed. 10. Fix Tax of Business 10.1 Dealers in Tobacco 1) Wholesale leaf tobacco dealers P450.00 2) Retail leaf tobacco dealers P112.50 3) Retail tobacco (cigarette) dealers P112.50 4) Retail tobacco dealers (cigarette) P450.00 10.2 Owners/Operators of amusement/vending devices 1) Jukebox machine P300.00 2) machine or apparatus for visual entertainment, per machine or apparatus P150.00 3) apparatus for weighing person, per apparatus P75.00 4) machine for dispensing or vending, per machine P450.00 5) machine or apparatus for printing letters/numbers, per machine or apparatus P90.00 6) similar device for vending game of skill/amusement, per device P112.50 7) coin or token operated amusement machine/apparatus, per machine or apparatus P450.00 8) Circuses/Carnivals & the like a) For the first 10 days P300.00 b) For each thereafter P37.50 9) Side shows per booth a) For the first 10 days P150.00 b) For each thereafter P22.50 10) Temporary Amusement Park a) For the first 10 days P300.00 b) For each thereafter P22.50 10.3 Owners/Operators of Private Cemeteries or Memorial Parks a) with an area of less than 2 hectares P2,000.00 b) with an area of 2-5 hectares P3,000.00 c) with an area more than 5 hectares P5,000.00 10.4 Fishponds, fishpens, or fish breeding grounds per hectare or fraction P200.00 thereof 10.5 Rice or corn mills, mainly milling for other persons P2,000.00 10.6 Cold Storage and Refrigeration cases: A. Refrigeration or cold storage unit: With total cold storage capacity: 1. Not exceeding 20 cu.m. P1,125.00 2. Over 20 cu.m. but not exceeding 50 cu.m. P1,687.50 3. Over 50 cu.m. P2,250.00 B. Refrigeration Cases P100.00 10.7 Private kindergarten, nursery, pre-school, vocational and other schools a) With 20 students or less P200.00 b) Over 20 students P350.00 10.8 Seminar, Training and other teaching services (other than offered by P500.00 educational institution) 10.9 Car exchange on consignment basis only: P500.00 If car exchange are being operated on a buying and selling basis, they are covered by the graduated business tax on retailers, independent wholesalers and distributors, under section 75 10.10 Storage of flammable, combustible or explosive substance: A. Flammable liquids 1. Flammable liquids with flash point at 20F or below, such as gasoline and other carbon besolphide, naptha, benzol, allodin and acetone: a. less than 50000 gals P1,800.00 b. 50000 gals and more but not exceeding 500000 gals P3,600.00 c. 500000 gals and more P4,800.00 2. Flammable liquids with flash point at 20F and below 70F, such as alcohol, amyl-acetate, tuluol, ethyl acetate a. less than 5000 gals P300.00 b. 5000 gals and more but not exceeding 50000 gals P1,200.00 c. 50000 gals and more P1,520.00 3. Flammable liquids with flash point at 70F to 200F, such as turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent, polishing liquids: a. less than 50000 gals P450.00 b. 50000 gals and more but not exceeding 500000 gals P1,200.00 c. 500000 gals and more P3,000.00 4. Flammable liquids with flash point of over 200F when subject to spontaneous ignition or is artificially heated to a temperature equal or higher than its flash point such as petroleum oil, crude oil, others: a. less than 1000 gals P180.00 b. 1000 gals and more but not exceeding 20000 gals P300.00 c. 20000 gals and more P450.00 B. Flammable Gases 1. Acetylene, hydrogen, coal gas, and other flammables in gaseous form, except liquefied petroleum gas and other compressed gases: a. less than 10000 kg P450.00 b. 10000 kg and more but not exceeding 100000 kg P1,350.00 c. 100000 kg and more P2,250.00 C. Combustible Solids 1. Calcium Carbide a. less than 5000 kg P225.00 b. 5000 kg or more but not exceeding 50000 kg P337.50 c. 50000 kg or more P450.00 2. Pyrolyxin: a. less than 3000 kg P450.00 b. 3000 kg or more but not exceeding 10000 kg P750.00 c. 10000 kg and more P1,500.00 3. Matches: a. less than 1000 kg P300.00 b. 1000 kg or more but not exceeding 5000 kg P600.00 c. 5000 kg or more P900.00 4. Nitrate, phosphorous, bromine, sodium, picric acid, and other hazardous, explosive, corrosive, oxidizing and lachrymatory properties: a. less than 1000 kg P225.00 b. 1000 kg or more but not exceeding 5000 kg P337.50 c. 5000 kg or more P450.00 5. Shredded combustible materials such as wood shavings (kusot), waste (estopa), sisal oakum, and other similar combustible shaving and fine materials: a. less than 1000 cu ft P135.00 b. 1000 cu ft or more but not exceeding 2500 cu ft P225.00 c. 2500 cu ft or more P337.50 6. Tar, resin, waxes, copra, rubber, coal, bituminous coal and similar combustible materials: a. less than 1000 kg P67.50 b. 1000 kg or more but not exceeding 5000 kg P135.00 c. 5000 kg or more P225.00 11. Annual Fixed Tax for Every Delivery Truck or Van of Manufacturer or Producer, Wholesalers of, Dealers, or Retailers in Certain Products Not exceeding P500.00 + 50% if City 11.1 The City shall not levy an annual fixed tax for delivery truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, softdrinks, cigars and cigarettes, and other products to sales outlets, or consumers, whether directly or indirectly, within the City in the amount of: 1. For ten wheelers and above P750.00 2. For six wheelers P450.00 3. For four wheelers P225.00 The manufacturers, producers, wholesalers, dealers and retailers referred to in paragraph a above shall be exempt from the tax on peddlers prescribed elsewhere in this Code. 11.2 Fishery Rentals, Fees and Charges A. Operation of fishponds or oysters culture beds/per hectare P200.00 B. Catching of bangus or fry or kawag-kawag: 1. Less than 2000 sq.m. P3,000.00 2. 2000 sq.m. or more but not exceeding 8000 sq.m. P6,500.00 3. 8000 sq.m. or more P10,500.00 C. Fish corrals or fishponds in inland fresh waters 1. less than 5000 sq.m. P800.00 2. 5000 sq.m. or more but not exceeding 10000 sq.m. P1,000.00 3. 10000 sq.m. or more P1,500.00 12. Penalties for Operating without the Proper Business Permit Any and all establishments found operating without a Mayor's Permit shall be penalized according to the following schedule of rates, in addition to their license and permit fees to be paid. The said penalty shall include the appropriate cancellation and/or revocation of their licenses: 1. Small scale establishments P1,000.00 2. Medium scale establishments P3,000.00 3. Large scale establishments P5,000.00 Provided that, the following terms shall be defined and understood to mean as follows: Small scale establishments establishments with an annual gross income of FIFTY THOUSAND PESOS (P50,000.00) or less Medium scale establishments establishments with an annual gross income of more than FIFTY THOUSAND PESOS (P50,000.00) but less than TWO HUNDRED FIFTY THOUSAND PESOS (P250,000.00) Large scale establishments establishments with an annual gross income exceeding TWO HUNDRED FIFTY THOUSAND PESOS (P250,000.00) 13. Graduated tax on sales conducted in auction houses/ establishments such as, but not limited to, establishments auctioning all types of motor vehicles, heavy equipment and other similar items: With gross receipts for the preceding auction in the Tax per auction (1%) amount of 1. Below P500,000.00 P5,000.00 2. P501,000.00 to P2,500,000.00 P25,000.00 3. P2,500,001.00 to P5,000,000.00 P50,000.00 4. P5,000,001.00 to P10,000,000.00 P100,000.00 5. In excess of P10,000,000.00 P100,000.00 plus (Twenty Five Percent (25%) of one percent (1%) of every P1,000,000.00 in excess of P10,000,000.00) 14. Graduated tax on the commission fee received by auction houses/establishments from conducting auction sales of all types of motor vehicles, heavy equipment and all other similar items: With gross commission per auction in the amount of: Tax per auction (1%) 1. Below P500,000.00 P5,000.00 2. P501,000.00 to P2,500,000.00 P25,000.00 3. P2,500,001.00 to P5,000,000.00 P50,000.00 4. P5,000,001.00 to P10,000,000.00 P100,000.00 5. In excess of P10,000,000.00 P150,000.00 15. Fees for Sealing and Licensing of Weights and Measures 15.1 For sealing linear metric measures: One (1) meter and below P50.00 Over one (1) meter P50.00 15.2 For sealing metric measures of capacity: Ten (10) liters and below P50.00 Over ten (10) liters P50.00 15.3 For sealing metric instrument weights: With capacity of ten (10) kg. or less P50.00 Eleven (11) kg. to thirty one (31) kg. P75.00 Three hundred one (301) to three thousand (3,000) kg. P75.00 Over three thousand (3,000) kg. P100.00 15.4 For sealing apothecary balances or other balances of precision: Thirty (30) kg. or less P35.00 Thirty-one (31) to three hundred (300) kg. P75.00 Three hundred one (301) to three thousand (3,000) kg. P75.00 Over three thousand (3,000) kg. P90.00 15.5 For sealing scale or balance with complete set of weights for use thereof For extra weight P35.00 For each and every retesting and resealing of weights and measuring P45.00 instruments (including gasoline pumps) outside the office, upon request of the owner or operator, shall be collected for each instrument an additional fee 15.6 Sealing of truck scales P450.00 16. Administrative Penalties 16.1 Any person making a practice of buying or selling by weight and measure using unsealed and/or unregistered instruments: a. When correct P400.00 b. When incorrect but within tolerable allowance to defect or short measure P600.00 16.2 Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered a. When correct P200.00 b. When incorrect but within tolerable allowance to defect or short measure P300.00 16.3 Any person found violating any of these two (2) provisions for P1,600.00 the second time shall be fined twice amount of the above mentioned rates of penalty. 17. Annual Fishery Licenses Fees 17.1 Operation of fish ponds or oyster culture beds (per hectare) P225.00 17.2 Catching of bangus and other kinds of fish: Less than 2000 sq.m. P4,500.00 2000 sq.m. or more but not exceeding 8000 sq.m. P13500.00 8000 sq.m. or more P22,500.00 17.3 Fish corrals or fish ponds in inland fresh waters with an area of: Less than 1000 sq.m. P900.00 1000 sq.m. or more but not exceeding 10000 sq.m. P1,800.00 10000 sq.m. or more P2,250.00 17.4 For the grant of privilege to take fish from City waters with nets, P225.00 traps or other fishing gear 18. Sanitary Inspection Fees 18.1 Financial institutions such as banks, pawnshops, money shops, insurance companies, finance and other investment companies, dealers in securities and foreign exchange dealers: Main office P500.00 Branch offices P400.00 18.2 Gasoline and service/filling stations P800.00 18.3 Private hospitals P1,000.00 18.4 Medical and dental clinics P500.00 18.5 Dwellings and other spaces for lease/rent: Hotels, motels, apartels, pension inns, drive inns and other similar establishments: Less than 50 rooms P500.00 More than 50 rooms P1,000.00 Apartments ( per door ) P100.00 Accessories/houses for rent P300.00 Dormitories, lodging or boarding houses with accommodations for: less than 40 boarders P400.00 more than 40 boarders P600.00 18.6 Institutions of learning P600.00 18.7 Media facilities P400.00 18.8 Telegraph, teletype, and wireless communication companies P800.00 18.9 Telephone/Electric and Power Companies Main Office P1,000.00 Branch P800.00 18.10 Administration offices, display offices and/or offices of professionals P300.00 18.11 Market Stalls P200.00 18.12 Peddlers and Vendors P150.00 18.13 Lending investors P500.00 18.14 All other business, industrial, commercial, agricultural establishments not specifically mentioned above: with an area of less than 500 sq.m. P800.00 500 sq.m. or more but not exceeding 1000 sq.m. P1,200.00 1000 sq.m. or more P1,600.00 19. Fees for Zoning or Locational Clearance Amount of fee per 19.1 Processing Fee sq.m. of total floor area Residential ( single detached and duplex type ) P2.00 Subdivisions P1.00 Commercial establishments including apartments, mass P4.00 housing, town houses constructed primarily for gain purposes Industrial establishments P5.00 Institutions ( educational, medical, etc .) P2.00 Memorial parks/cemeteries P1.00 Agro-industrial: Manufacturing P5.00 Non-manufacturing P2.00 Telecommunications towers P5.00 Billboards P5.00 Yards utilized for industrial purposes P4.00 Yards utilized for commercial purposes P4.00 75% of prescribed All types of renovations rates as above mentioned 19.2 Applies only to properties classified as non-conforming under the Ordinance No. 79, Comprehensive Land Use Plan and Zoning Ordinance of Valenzuela City and Ordinance No. 80, An Ordinance adopting the Zoning for the City of Valenzuela and providing for the administration, enforcements and amendment thereof: 20. Permit Fees for Quarrying 20.1 Permit fee: First ten (10) cubic meters or less of excavation work P12.00 Each cubic meter in excess of the first ten (10) cubic meters P3.00 20.2 Line and grade inspection fee P25.00 20.3 Cash or performance bond: First ten (10) cubic meters or less of excavation work P1,130.00 Each cubic meter in excess of the first ten (10) cubic meters P120.00 (Extend below street) 20.4 Permit fee: First ten (10) cubic meters or less of excavation work P230.00 Each cubic meter in excess of the first ten (10) cubic meters P3.00 20.5 Line and grade inspection fee P120.00 20.6 Cash or performance bond: First ten (10) cubic meters or less of excavation work P1,130.00 Each cubic meter in excess of the first ten (10) cubic meters P120.00 21. Excavation Permit Fee: 1) Processing fee: For poles and house connections P150.00 For all other excavations P200.00 2) Excavation permit fee: For fifty (50) lineal meters or less P200.00 Over and above fifty (50) lineal meters P30.00 For drilling wells: a) For two (2)-inch pipes: First two hundred (200) feet P200.00 Over two hundred (200) feet (per foot) P2.00 b) For three-inch pipes: First two hundred (200) feet P250.00 Over two hundred (200) feet (per foot) P3.00 c) For four (4)-inch pipes: First two hundred (200) feet P1,000.00 Over two hundred (200) feet (per foot) P10.00 d) For five (5)-inch pipes or oversized pipes: First two hundred (200) feet P1,200.00 Over two hundred (200) feet (per foot) P12.00 3) Installation of wooden, concrete and steel utility poles/ P100.00 excavation permit fees (per hole) 22. Fees Prior to Excavate 22.1 Fees for restoration of work Per square meter or any fraction thereof 1.01 Concrete paved streets P1,100.00 1.02 Asphalt paved streets P950.00 1.03 Macadam surfaced streets P300.00 1.04 Concrete sidewalk P400.00 1.05 Asphalt paved sidewalk P950.00 1.06 Earth sidewalk P250.00 1.07 Combination of concrete curbs and gutters for every P550.00 linear meter or fraction thereof 1.08 Concrete curbs, for every linear meter or fraction thereof P350.00 22.2 Maintenance Fee On road pavements: On macadam P240.00 On asphalt P300.00 On concrete P500.00 On sidewalks: On asphalt P300.00 On concrete P500.00 On others P100.00 On curbs and/or gutters P100.00 22.3 Site Development Fees (The City Government shall collect P5.00/cubic meter fee for any site development located within the city's jurisdiction.) 22.4 Cable Laying and Maintenance Fees (The City Government P2.00/linear meter shall collect fee for any cable laying and/or installation within the city.) 23. Pound Fees 23.1 Impounding Fees Small Animals ( per head ) P500.00 Large Animals ( per head ) P1,000.00 23.2 Care Fee (per head per day) P200.00 23.3 The fines provided for under R.A. 9482 (Anti-Rabies Act of 2007) shall also be imposed by the City Government for any violation thereof. 24. Slaughter Fees (Ante/Post Mortem Inspection Fees) 24.1 Carabao, Cattles, Buffalo, Horses P18.00 per head 24.2 Swine P10.00 per head 24.3 Goat, Sheep, Deer P7.00 per head 24.4 Poultry P0.50 per head 24.5 Butchers, dressers, cutters, etc. P50.00/year 24.6 Dog (license) Registration Fee P50.00/dog/year 24.7 Veterinary Health Certificate P50.00/certificate 25. Cattle Registration Fees 25.1 Certificate of ownership (per head of cattle) P50.00 25.2 Certification of transfer (per head of cattle) P50.00 25.3 Registration of private brand (per brand) P50.00 SECTION 2. Implementing Rules and Regulations. The City Government of Valenzuela shall formulate necessary rules and regulations to implement herein ordinance and other provisions of the Revenue Code of Valenzuela City. The rules and regulations issued pursuant to this section shall take effect fifteen (15) days after publication in a newspaper of general circulation and shall be deemed as an integral part of the Revenue Code of Valenzuela City. HAECID SECTION 3. Escalation Clause. All taxes, fees and rates dues and prescribed under this code shall correspondingly increase by FIVE PERCENT (5%) every five (5) years, following the year when this Ordinance takes effect, subject to review and consideration for appropriate amendment and revision. SECTION 4. Separability Clause. If for any reason/s, any part of this Ordinance is declared illegal or invalid, other parts or provisions hereof which are not affected thereby shall remain valid in full force and effect. SECTION 5. Repealing Clause. Any ordinance or part or provision thereof which are inconsistent with any of the provisions of this Ordinance herewith are hereby repealed or modified accordingly. cEHSIC SECTION 6. Effectivity Clause. This ordinance shall take effect within fifteen (15) days after dissemination and publication in a newspaper of general circulation once and after an extensive public information campaign. ENACTED: November 28, 2011. City of Valenzuela, Metro Manila. (SGD.) HON. KATE ABIGAEL GALANG-COSETENG Councilor Majority Floor Leader (SGD.) HON. MARIA CECILIA V. MAYO Councilor Minority Floor Leader HON. LORENA NATIVIDAD-BORJA Councilor Assistant Majority Floor Leader (SGD.) HON. RITCHE D. CUADRA Councilor HON. SHALANI S. SOLEDA Councilor HON. KATHERINE PINEDA-HERNANDEZ Councilor (SGD.) HON. LAILANIE P. NOLASCO Councilor (SGD.) HON. ANTONIO R. ESPIRITU Councilor (SGD.) HON. ADRIAN C. DAPAT Councilor (SGD.) HON. GERALD A. ESPLANA Councilor HON. CORAZON A. CORTEZ Councilor (SGD.) HON. MARLON PAULO C. ALEJANDRINO Councilor (SGD.) HON. RAMON L. ENCARNACION Councilor (President, League of Barangays) (SGD.) HON. CRISTINA MARIE M. FELICIANO Councilor (President, Federation of Sangguniang Kabataan) ATTESTED: (SGD.) FLAVIO C. DIAZ Secretary CERTIFIED CORRECT: (SGD.) HON. ERIC M. MARTINEZ Presiding Officer City Vice Mayor APPROVED: (SGD.) HON. SHERWIN T. GATCHALIAN City Mayor Date Signed: December 23, 2011