An Ordinance Amending Section 18 of Ordinance No. 92-012, Series of 1992
Valenzuela City Ordinance No. 237-15 • Local Tax Ordinances • Valenzuela City • Sep 7, 2015
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September 7, 2015 Excerpts from the Minutes of the 92nd Regular Session of the 6th City Council of Valenzuela held on September 07, 2015 at 3:16 P.M. at the City Council's Session Hall, 3rd Floor, Legislative Building, Valenzuela City Hall, Karuhatan, Valenzuela City, Metropolitan Manila. VALENZUELA CITY ORDINANCE NO. 237-15 AN ORDINANCE AMENDING SECTION 18 OF ORDINANCE NO. 92-012, SERIES OF 1992, OTHERWISE KNOWN AS "THE REVENUE CODE OF THE MUNI CIPALITY (NOW CITY) OF VALE NZUELA, BOOK I" Authored by: Councilor Marlon Paulo C. Alejandrino, Councilor Antonio R. Espiritu, Councilor Lorena Natividad-Borja, Councilor Rovin Andrew M. Feliciano, Councilor Corazon A. Cortez, Councilor Jennifer Pingree-Esplana, Councilor Lailanie P. Nolasco, Councilor Kimberly Ann D.V. Galang, Councilor Crissha M. Pineda, Councilor Kristian Rome T. Sy and Councilor Ramon L. Encarnacion. WHEREAS , on 7 December 1992, the Sangguniang Panlungsod of Valenzuela enacted Ordinance No. 92-012, also known as the Revenue Code of the Municipality (now City) of Valenzuela, Book I; WHEREAS , under Section 18 of the said Ordinance, the City of Valenzuela imposes "Garbage Service Charges" against every person (natural or juridical) engaged in business, profession or occupation within the City; WHEREAS , the nomenclature, "Garbage Service Charges," presently employed to identify said imposition does not accurately reflect its nature in terms of its application to public benefit; aDSIHc WHEREAS , to emphasize that the main purpose of said collection is for the promotion of the City's ecological environment as well as a sustainable waste management system that is conducive to the health and well-being of the citizenry, there is a necessity to rename and modify the same; NOW THEREFORE , be it ORDAINED by the SANGGUNIANG PANLUNSOD of Valenzuela City the following: Section 18 of Ordinance No. 92-012 is hereby amended to read as follows renaming "Garbage Service Charges" to "Ecological and Waste Management Charges" which is the more appropriate term: "Section 18. Ecological and Waste Management Charges . (a) Except when otherwise provided herein, ecological and waste management charges shall be collected quarterly from every person (natural or juridical) engaged in business, profession or occupation within the City of Valenzuela, in accordance with the following schedule: (1) Aircraft and Watercraft Companies 1.01 Main Office P1,500.00 1.02 For every branch office P1,000.00 (2) Amusement Places 2.01 Amusement centers and establishments with coin-operated machines, appliances, amusement rides and shooting galleries, side show booths and other similar establishments with contrivances for the amusement of customers, per contrivance. 25.00 2.02 Billiard and/or pool halls, per table. 2.03 Bowling establishment: a. Automatic, per lane 50.00 b. Non-automatic, per lane 25.00 2.04 Casinos 2,000.00 2.05 Circuses, carnivals & the like 500.00 2.06 Cockpits 1,000.00 2.07 Golf links and/or ranges 1,000.00 2.08 Gymnasiums 200.00 2.09 Membership clubs, association or organizations: a. Serving foods, drinks and lodging facilities 500.00 b. Serving foods, and drinks without lodging facilities 300.00 2.10 Night/Day clubs, discos and other similar establishments: a. Night clubs 1,000.00 b. Day clubs 1,000.00 c. Cocktail lounges or bars, beer gardens, discos 500.00 d. Cabarets/dance halls 500.00 2.11 Race tracks, Jai-Alai fronton, coliseum or similar establishment. 1,000.00 2.12 Resorts or other similar establishments 250.00 2.13 Sauna baths and massage clinic, per cubicle 100.00 2.14 Skating rink 200.00 2.15 Stadia, sports complexes 500.00 2.16 Theaters or cinemas houses with seating capacity of: a. more than 2,000 persons 500.00 b. 500 to 2,000 persons 400.00 c. Less than 500 persons 300.00 2.17 Pelota courts, tennis courts and other similar natures 50.00 (3) Electric and Power Companies 3.01 Main Office and/or each power plant 3,000.00 3.02 Every branch office thereof 1,000.00 (4) Financial Institutions 4.01 Banks a. Commercial Bank (Main Office) 1,000.00 Every branch thereof 300.00 b. Savings Banks (Main Office) 500.00 Every branch thereof 250.00 c. Rural Banks 200.00 4.02 Savings and Loan Associations, Insurance Companies, Pawnshops: Main Office 500.00 Every branch thereof 250.00 4.03 Financial and/or lending investors establishments, money shops: a. Main Office 500.00 Every branch thereof 250.00 b. Authorized dealers in foreign currencies and stock brokers 250.00 (5) Gasoline Services Filling Stations: 5.01 Having an area of 1,500 sq. m. or more 500.00 5.02 Having an area of more than 1,000 but less than 1,500 sq. m. 400.00 5.03 Having an area of 1,000 sq. m. or less 300.00 5.04 Curb pumps and filling stations 150.00 (6) Private Hospitals and Medical Clinics with Bed Capacity of: 6.01 more than 500 persons 1,000.00 6.02 301 to 500 persons 750.00 6.03 151 to 300 persons 500.00 6.04 101 to 150 persons 450.00 6.05 76 to 100 persons 300.00 6.06 51 to persons 200.00 6.07 25 to 50 persons 150.00 6.08 less than 25 persons 100.00 Animal hospitals and others 200.00 (7) Hotels, Motels, Apartels, Pensions Inns, Drive Inns, Boarding Houses, Lodging Houses, Dormitories, Dwellings and other spaces for lease or rent: 7.01 Hotels: a. Five star, per room: 1. single bed 10.00 2. double bed 15.00 3. suite 20.00 b. Four star, per room: 1. single bed 10.00 2. double bed 15.00 3. suite 20.00 c. Three star, per room: 1. single bed 5.00 2. double bed 10.00 3. suite 15.00 7.02 Motels and Drive-Inn per room 25.00 7.03 Hotels, Apartels, pension inns: a. Air-conditioned, per room: 1. single bed 10.00 2. double bed 10.00 b. Not air-conditioned, per room: 1. single bed 10.00 2. double bed 10.00 7.04 Boarding houses, lodging houses dormitories and spaces per bed 5.00 (8) Institutions of Learning: 8.01 Private universities, colleges, schools and educational or vocational institutions based on the total semestral enrollments as follows: a. 50,000 students or more 1,600.00 b. 30,000 or more but less than 50,000 students 1,300.00 c. 20,000 or more but less than 30,000 students 900.00 10,000 or more but less than 20,000 students 500.00 5,000 or more but less than 10,000 students 300.00 1,000 or more but less than 5,000 students 200.00 300 or more but less than 1,000 students 100.00 below 300 students 50.00 (9) Liquefied and Petroleum Gas Dealer: 9.01 Marketer 200.00 9.02 Dealer 100.00 (10) Market Stallholders: 10.01 Public Markets a. For each stall with 100 or more stallholders 25.00 b. For each stall with less than 100 or more stallholders 20.00 10.02 Private Markets a. Each Stall 25.00 Stallholders with more than five (5) square meters and/or rendering special services, such as: pawnshops, appliance stores, banks and other similar establishments shall be excluded under the term stallholders and levied garbage service charges, in accordance with the pertinent provisions herein. 11) Media Facilities: 11.01 Newspaper, books or magazine publications: a. Daily newspapers 500.00 b. Weekly magazines 250.00 c. Books and other magazine publications 150.00 11.02 Radio Stations 100.00 11.03 T.V. Stations 150.00 (12) Telegraph, Teletype, Cable and Wireless Communication Companies, etc.: 12.01 Main Office 250.00 12.02 Every Branch/Station thereof 100.00 (13) Telephone Companies: 13.01 Main Office 1,500.00 13.02 Every Branch/Station thereof 500.00 (14) Terminal Garage for Bus, Taxi and other Public Utility Vehicles, except those used for home garage: 14.01 With an area of 1,000 sq. m. or more 250.00 14.02 With an area of 700 or more but less than 1000 sq. m. 200.00 14.03 With an area of 500 or more but less than 700 sq. m. 150.00 14.04 With an area of 300 or more but less than 500 sq. m. 100.00 14.05 With an area less than 300 sq. m. 50.00 (15) Peddlers, Ambulant Vendors, except Delivery Van or Truck 5.00 (16) Administration Offices, Display Offices and/or Office of Professionals 20.00 (17) Film Shooting, per day 20.00 (18) Private Warehouse or Bodega 125.00 (19) All other business and service agencies not specifically mentioned above : 19.01 Manufacturers, producers and processors: Area of 1,000 sq. m. or more 750.00 500 or more but less than 1,000 sq. m. 500.00 200 or more but less than 500 sq. m. 400.00 100 or more but less than 200 sq. m. 300.00 50 or more but less than 100 sq. m. 225.00 25 or more but less than 50 sq. m. 100.00 less than 25 sq. m. 50.00 (b) Principal/Branch or Sales Office with an aggregate area of: Factory is Within the same Locality Outside the Locality 1,000 sq. m. or more 250.00 300.00 500 or more but less than 1,000 sq. m. 175.00 250.00 200 or more but less than 500 sq. m. 125.00 200.00 100 or more but less than 200 sq. m. 100.00 150.00 50 or more but less than 100 sq. m. 75.00 100.00 25 or more but less than 50 sq. m. 30.00 50.00 less than 25 sq. m. 10.00 20.00 19.02 Exporters/Importers 150.00 19.03 Brewers, Distillers, Compounders and Public Eating places with an aggregate are of: 1,000 sq. m. or more 750.00 500 or more but less than 1,000 sq. m. 500.00 200 or more but less than 500 sq. m. 400.00 100 or more but less than 200 sq. m. 300.00 50 or more but less than 100 sq. m. 200.00 25 or more but less than 50 sq. m. 75.00 less than 25 sq. m. 37.50 Carinderia 25.00 19.04 Owners or operators of Business Establishments Rendering Services: a. Business offices of general contractors (Building Specialty Engineering); manpower service/employment agencies, private Detective agencies; advertising agencies with an aggregate area of: 1,000 sq. m. or more 400.00 500 or more but less than 1,000 sq. m. 300.00 200 or more but less than 500 sq. m. 150.00 100 or more but less than 200 sq. m. 75.00 50 or more but less than 100 sq. m. 37.50 less than 25 sq. m. 10.00 b. Other contractors/business establishments engaged in rendering services, printers and publishers with an aggregate area of: 1,000 sq. m. or more 625.00 500 or more but less than 1,000 sq. m. 500.00 200 or more but less than 500 sq. m. 350.00 100 or more but less than 200 sq. m. 250.00 50 or more but less than 100 sq. m. 150.00 25 or more but less than 50 sq. m. 75.00 less than 25 sq. m. 30.00 19.05 Independent Wholesalers, Dealers, Distributors, Repackers, and Retailers, with an aggregate area of: 1,000 sq. m. or more 600.00 500 or more but less than 1,000 sq. m. 400.00 200 or more but less than 500 sq. m. 300.00 100 or more but less than 500 sq. m. 200.00 50 or more but less than 100 sq. m. 125.00 25 or more but less than 50 sq. m. 75.00 less than 25 sq. m. 20.00 (b) Where there are two or more kinds of business conducted in the same place or establishment by the same owner or operator, the charge to be collected shall be that of the business which has the highest rate plus twenty-five (25%) percent thereof." ENACTED: September 7, 2015, Valenzuela City, Metropolitan Manila. HON. ROSALIE ESTEBAN-CAYCO Councilor Minority Floor Leader HON. MARCELINO G. MORELOS Councilor (SGD.) HON. ANTONIO R. ESPIRITU Councilor Asst. Majority Floor Leader (SGD.) HON. ROVIN ANDREW M. FELICIANO Councilor (SGD.) HON. LAILANIE P. NOLASCO Councilor (SGD.) HON. CORAZON A. CORTEZ Councilor HON. KIMBERLY ANN D.V. GALANG Councilor (SGD.) MARLON PAULO C. ALEJANDRINO Councilor (SGD.) HON. CRISSHA M. PINEDA Councilor (SGD.) HON. JENNIFER PINGREE-ESPLANA Councilor (SGD.) HON. KRISTIAN ROME T. SY Councilor (SGD.) HON. RAMON L. ENCARNACION Councilor (President, League of Barangays) ATTESTED: (SGD.) FLAVIO C. DIAZ Secretary CERTIFIED CORRECT: (SGD.) HON. LORENA NATIVIDAD-BORJA Councilor Majority Floor Leader Temporary Presiding Officer APPROVED: (SGD.) HON. REXLON T. GATCHALIAN City Mayor
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