An Ordinance Prescribing New Regulatory and Other Fees and Charges for Various Services Provided by the City Government of Valenzuela and for Other Purposes

July 17, 2017 Excerpts from the minutes of the 42nd Regular Session of the 7th City Council of Valenzuela held on July 17, 2017 at 2:52 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. 373-17 AN ORDINANCE PRESCRIBING NEW REGULATORY AND OTHER FEES AND CHARGES FOR VARIOUS SERVICES PROVIDED BY THE CITY GOVERNMENT OF VALENZUELA AND FOR OTHER PURPOSES Authored by: Coun. Marlon Paulo C. Alejandrino, Coun. Kimberly Ann D.V. Galang, Coun. Antonio R. Espiritu, Coun. Rovin Andrew M. Feliciano, Coun. Jennifer Pingree-Esplana, Coun. Ricardo Ricarr C. Enriquez, Coun. Ramon L. Encarnacion, Coun. Crissha M. Pineda, Coun. Lailanie P. Nolasco, Coun. Kristian Rome T. Sy and Coun. Fernando C. Francisco WHEREAS , Sections 129 and 186 of Republic Act No. 7160 or the "Local Government Code of 1991" (LGC) provide: "Sec. 129. Power to Create Source of Revenue. Each local government unit shall exercise its power to create its own sources of revenue and to levy taxes, fees, and charges subject to the provisions herein, consistent with the basic policy of the local autonomy. Such taxes, fees, and charges shall accrue exclusively to the local government units. Section 186. Power to Levy Other Taxes, Fees or Charges. Local government units may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: x x x" WHEREAS , Section 305 (c) of the LGC 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 Ordinance No. 92-012 and 92-013, better known as the "Revenue Code of the Municipality of Valenzuela," Books I and II on December 7, 1992, as well as Ordinance No. 39, Series of 2011 entitled "An Ordinance Providing for the Revision of the Regulatory Fees and Charges of the City of Valenzuela"; WHEREAS , the then Municipality of Valenzuela was converted into a City in February 1998. 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; HTcADC WHEREAS , the existing Revenue Code has, for more than two decades, 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 promote the general welfare; WHEREAS , on account of inflation as well as the increase in the costs and expenses correspondingly incurred by the City in the delivery of various basic services to constituents and other clients, a concomitant increase in the fees and charges collected by the City to defray said costs and expenses is necessary; 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; WHEREAS , for purposes of this Ordinance, a "Big Scale Business" is an establishment with annual gross sales/receipts exceeding Two Hundred Fifty Thousand Pesos (P250,000.00), while a "Small Scale Business" is an establishment with annual gross sales/receipts of Two Hundred Fifty Thousand Pesos (P250,000.00) or less. NOW, THEREFORE , be it ORDAINED as it is hereby ORDAINED by the Sangguniang Panlungsod of Valenzuela, in session duly assembled, that: SECTION 1. New Rates . The following new rates of fees and charges shall be collected by the respective Offices of the City of Valenzuela: a. REGULATORY FEES AND CHARGES: a.1 Rate of Increase . There shall be a thirty-five percent (35%) increase on all regulatory fees and charges collected by the City which includes those provided under Ordinance No. 92-012, Series of 1992, as well as Ordinance No. 39, Series of 2011 or the "Ordinance Providing for the Revision of Regulatory Fees and Charges of the City of Valenzuela". a.1.1 Ecological and Waste Management Charges . The schedule of rates subject to the thirty five percent (35%) increase shall be the original schedule of rates provided under Ordinance No. 92-012, Series of 1992, prior to Ordinance No. 237, Series of 2015. a.1.2 Sanitary Inspection Fees for all other business, industrial, commercial, agricultural establishments not specifically mentioned in Ordinance No. 92-012, Series of 1992, as amended by Ordinance No. 39, Series of 2011 . With an area of 1,000 sq.m. or more P2,160.00 500 or more but less than 1,000 sq.m. P1,620.00 200 or more but less than 500 sq.m. P1,080.00 100 or more but less than 200 sq.m. P675.00 50 or more but less than 100 sq.m. P540.00 25 or more but less than 50 sq.m. P270.00 Less than 25 sq.m. P135.00 a.2 Presumptive Income Assessment . The current presumptive income assessment practice of the Business Permit and Licensing Office (BPLO) and the City Treasurer's Office (CTO) is hereby confirmed and/or affirmed and all previous acts of said offices in relation thereto are ratified. In cases where the taxpayer neglects or refuses to declare the amount of gross sales or receipts subject to tax or such amount so declared appears inadequate, unrealistic or doubtful and the taxpayer fails to submit an Audited Financial Statement subject to the authority of the City Treasurer to examine books, accounts, and other pertinent records of any person, partnership, corporation or association as provided under Section 171 of the Local Government Code, maximum gross receipts or sales shall be the basis of the presumptive income assessment. With the current prices of goods and services, the following schedule of minimum gross sales receipts is hereby adopted. Classification Minimum Gross 1 Sari-Sari Store P200,000.00 Sari-Sari Store with Beer and Cigarettes 250,000.00 2 Retailers 400,000.00 3 Restaurants 500,000.00 4 Manufacturers 1,000,000.00 5 Wholesale/Hardware 500,000.00 6 Contractors 750,000.00 7 Pawnshops 500,000.00 8 Beauty Parlor 250,000.00 9 Cocktail Lounge 1,200,000.00 10 Barbershop 250,000.00 11 Small Scale Services 250,000.00 12 Carinderias 250,000.00 13 Bakery/Bakeshop 500,000.00 14 Tailoring/Dress Shop 250,000.00 15 Banks 3,000,000.00 16 Computer Shop 100,000.00 17 Junkshop 400,000.00 18 Water Refilling 400,000.00 This schedule shall be reviewed from time to time by the City Finance Committee for timely updating to synchronize with the prevailing market rates of goods and services, especially in cases where the taxpayer's gross is below the minimum set. CAIHTE a.3 Compounding Increase in Business Taxes . The provisions of Executive Order No. 2013-062 issued by the Honorable Rexlon T. Gatchalian, City Mayor and all other acts related thereto, relative to the immediate implementation of Section 5.01 of Tax Ordinance No. 012, Series of 1992, as amended, as a compounding increase rather than just a basic increase is hereby confirmed and ratified, the same being justified under the said Tax Ordinance. a.4 Certification Fee . All kinds of certification issued by the Business Permit and Licensing Office (BPLO) shall be charged a standard fee of Fifty Pesos (P50.00) per document, per transaction. a.5 Special Use Permit Fee . The City Treasurer shall collect a special use permit fee from gas stations, slaughterhouses, treatment plants, cell sites and other similar establishments at the rate of One Hundred Pesos (P100.00) per square meter based on floor area. a.6 Special Permit Fee . Aside from the collection of special permit fees for cock derbies as enumerated in Ordinance No. 92-012, Series of 1992, the City shall also collect special permit fee of One Thousand Pesos (P1,000.00) per day for the holding of events such as parades, motorcades, exhibits, public displays, fun runs, benefit shows, street dancing, other special events and the like. This is without prejudice to the requirements mandated by other government agencies. a.7 Dr. Pio Valenzuela Scholarship Fund Charge . The Dr. Pio Valenzuela Scholarship Fund Charge shall be collected annually from establishments to be computed at one percent (1%) of the business tax of the establishment for the current year. a.8 Water Waste Clearances . A Water Waste Clearance in the amount of P1,000.00 for small scale businesses and P2,000.00 for big scale businesses shall be charged to all businesses with water waste inside and outside their establishments. aScITE b. LOCAL CIVIL REGISTRY FEES: MARRIAGE, BIRTH AND DEATH 1 Marriage Filing Fee P100.00 2 Marriage License Fee 50.00 3 Registration of Birth (late) 20.00 4 Registration of Marriage (late) 20.00 5 Registration of Death (late) 20.00 6 Registration of Foundling Free 7 Supplemental Report 20.00 8 Certified Copy-Birth 50.00 per copy 9 Certified Copy-Death 50.00 per copy 10 Certified Copy-Marriage Contract 50.00 per copy 11 Certificate of No Record 50.00 12 Verification Fee 20.00 13 Certified True Copy using security paper 60.00 REGISTRATION OF COURT DECREES 1 Adoption/Rescission of Adoption 100.00 2 Annulment of Marriage 5,000.00 3 Judicial Correction of Entries 100.00 4 Declaration of Presumptive Death of the Absent Spouse/Judicial Declaration of Absence 1,000.00 5 Compulsory or Voluntary Recognition of Illegitimate Child/Judicial Determination of Filiation 500.00 6 Appointment and/or Termination of Guardianship 1,000.00 7 Naturalization 5,000.00 8 Emancipation of Minor 1,000.00 9 Repatriation 1,000.00 10 Legal Separation 3,000.00 11 Other Registrable Court Decrees 1,000.00 REGISTRATION OF LEGAL INSTRUMENT 1 Affidavit to Use the Surname of the Father P100.00 2 Affidavit of Reappearance of Spouse 500.00 3 Paternal Acknowledgment 100.00 4 Authorization and Ratification of Artificial Insemination 5,000.00 5 Legitimation 50.00 6 Option to Elect Philippine Citizenship 1,000.00 7 Pre-Nuptial Agreement 1,000.00 8 Other Registrable Legal Instruments 500.00 c. CITY ASSESSOR'S FEES: DOCUMENTS FEES 1 Certified True Copy of Tax Declaration 50.00 per property 2 Property Holdings 50.00 per property 3 Certificate of Non-Improvement 50.00 per property 4 Certificate of No Property Holdings 50.00 per property 5 Tax Map/Location Map 100.00 per property 6 Processing Fee: 100.00 per property 6.1 For all transfer of properties 6.2 Correction of entries in the Tax Declaration 6.3 Annotations 7 Penalty 2,000.00 per property after 60 days from date of completion or occupancy of the improvement, whichever comes earlier, and after 60 days from registration with the Register of Deeds in case of transfer 8 Research Fee 100.00 per property d. OFFICE OF THE BUILDING OFFICIAL FEES: d.1 A Processing Fee in the amount of P2.50 per square meter of the computed floor area shall be charged for all Building Permits application evaluated and assessed for payment of all types of occupancies, except for residential occupancies. d.2 A Processing Fee equivalent to fifty percent (50%) of all fees charged by the Office of the Building Official under the provisions of the National Building Code of the Philippines (PD 1096) and its revised IRR shall be charged for applications of Certificate of Occupancy, Annual Permit to Operate, and all other ancillary and accessory permits other than the Building Permit. d.3 A Contractor's Tax shall also be billed by the Office of the Building Official upon application of Building Permit, pursuant to Sec. 5 (e) of the Revenue Code of the Municipality of Valenzuela. DETACa e. CITY ZONING OFFICE FEES: TRANSACTIONS/DOCUMENTS FEES 1 Filing Fee P50.00 2 Zoning Certification Fee 50.00 per title e.1 Processing Fee for Conforming Use CLASSIFICATION FEES PER SQ.M. 1 Residential P2.00 2 Commercial-Small Scale 3.00 Commercial-Big Scale 10.00 3 Industrial 10.00 4 Institutional 8.00 5 Memorial Park 5.00 6 Agro-Industrial Manufacturing 10.00 7 Non-Manufacturing 5.00 8 Telecommunication Tower 10.00 9 Billboard 10.00 10 Yard Utilized for Industrial Purposes 5.00 11 Yard Utilized for Commercial Purposes 5.00 12 All types of Renovation 50% of the prescribed rate e.2 Processing fee for Non-Conforming Use CLASSIFICATION FEES PER SQ.M. 1 Residential P4.00 2 Subdivision-Residential 2.00 Subdivision-Industrial 10.00 3 Commercial 40.00 4 Industrial 50.00 5 Institutional 16.00 6 Memorial Park 10.00 7 Agro-Industrial Manufacturing 20.00 8 Non-Manufacturing 10.00 9 Telecommunication Tower 50.00 10 Billboard 50.00 11 Yard Utilized for Industrial Purposes 40.00 12 Yard Utilized for Commercial Purposes 40.00 13 All Types of Renovation 75% of the prescribed rate e.3 Appeal Fees The following fees shall be charged for appeals from the denials of the City Zoning Office to the Local Zoning Board of Adjustments and Appeals (LZBAA): e.3.1 Industrial Non-Conforming P50,000.00 First Appeal P100,000.00 Second Appeal P150,000.00 Third Appeal e.3.2 Commercial Non-Conforming P20,000.00 First Appeal P40,000.00 Second Appeal P60,000.00 Third Appeal f. CITY TREASURER'S FEES: f.1 Tax Clearance Fifty Pesos (P50.00) per property, per tax declaration. f.2 Certified True Copy of Receipts Fifty Pesos (P50.00) per receipt. g. OTHER FEES: The research and/or processing of all documents with and/or issuance of certifications, accreditations and other documents not stated in the foregoing from all offices of the City Government of Valenzuela shall be charged a standard fee of One Hundred Pesos (P100.00) per document, per transaction; Provided, that the same shall not exceed five (5) pages. A fee of Twenty Pesos (P20.00) per page shall be charged for all certifications, accreditations and documents in excess of five (5) pages. SECTION 2. Transfer Tax . The new rate of transfer tax shall be seventy five percent (75%) of one percent (1%) of the selling price or market value, whichever is higher. SECTION 3. Suspension of Payment . The payment of and/or issuance of taxes, clearances, permits, licenses and other related documents from the City Government of Valenzuela shall be suspended should any person, business establishment or entity concerned be found to have violated any provision of this Ordinance. The "HOLD STATUS" can only be lifted upon full compliance of the concerned person, business establishment or entity. SECTION 4. Escalation Clause . All rates of fees and charges provided herein shall be subject to an escalation rate of ten percent (10%) every five (5) years from the effectivity of this Ordinance. SECTION 5. Implementing Rules . The City Government of Valenzuela shall formulate rules and regulations to implement the provisions of this Ordinance, if necessary. The rules and regulations issued pursuant to this section shall take effect fifteen (15) days after publication in a newspaper of general circulation. SECTION 6. Separability Clause . If for any reason, a part of this Ordinance is declared illegal or invalid, other parts or provisions hereof which are not affected thereby shall remain valid and in full force and effect. SECTION 7. Repealing Clause . All previous Ordinances and rules/regulations inconsistent with the provisions hereof are deem repealed or modified accordingly. SECTION 8. Effectivity Clause . This Ordinance shall take effect fifteen (15) days after its publication in a newspaper of general circulation. ENACTED. JULY 17, 2017. VALENZUELA CITY, METROPOLITAN MANILA (SGD.) HON. KIMBERLY ANN DV. GALANG Councilor Majority Floor Leader (SGD.) HON. ROSALIE ESTEBAN-CAYCO Councilor Minority Floor Leader (SGD.) HON. MARLON PAULO C. A ALEJANDRINO Councilor Asst. Majority Floor Leader (SGD.) HON. ANTONIO R. ESPIRITU Councilor (SGD.) HON. CRISSHA M. PINEDA Councilor (SGD.) HON. ROVIN ANDREW M. FELICIANO Councilor (SGD.) HON. LAILANIE P. NOLASCO Councilor HON. JENNIFER PINGREE-ESPLANA Councilor (SGD.) HON. KRISTIAN ROME T. SY Councilor (SGD.) HON. RICARDO RICARR C. ENRIQUEZ Councilor HON. MARIA CECILIA V. MAYO Councilor (SGD.) HON. RAMON L. ENCARNACION Councilor (SGD.) HON. FERNANDO C. FRANCISCO Councilor (President, League of Barangays) ATTESTED: (SGD.) FLAVIO C. DIAZ Secretary CERTIFIED CORRECT: (SGD.) HON. LORENA NATIVIDAD-BORJA City Vice Mayor Presiding Officer APPROVED: (SGD.) HON. REXLON T. GATCHALIAN City Mayor Date Signed: _____________