Revenue Code of the Municipality of Valenzuela

December 7, 1992 VALENZUELA MUNICIPAL ORDINANCE NO. 012-92 AN ORDINANCE PROVIDING FOR A REVENUE CODE OF THE MUNICIPALITY OF VALENZUELA BOOK I WHEREAS, Republic Act No. 7160, otherwise known as the "Local Government Code of 1991" has empowered each local government unit to create its own sources of revenue and to levy taxes, fees, and charges subject to the provisions of the aforementioned Code and consistent with the basic policy of local autonomy; WHEREAS, paragraph (c) of Section 305 of the Local Government Code of 1991 provides that local revenue is obtainable only from sources expressly authorized by law or ordinance; NOW THEREFORE, be it ORDAINED by the Sangguniang Bayan of Valenzuela in session assembled that: SECTION 1. Title . This ordinance shall be known and cited as the "Revenue Code of the Municipality of Valenzuela, Book I." SECTION 2. Scope . The provisions herein shall govern the exercise by the Municipality of Valenzuela of its taxing and other revenue-raising powers enumerated in TITLE ONE, BOOK II of Republic Act No. 7160, otherwise known as the "Local Government Code of 1991." ECTIcS SECTION 3. Definition of Terms . When used in this Code, the term: (a) "Agricultural Product" includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and live-stock and animal products, whether in their original form or not. 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 market; (b) "Amusement" is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; (c) "Amusement Device" refers to machines or apparatuses for visual entertainment, games of skill or similar amusements. (d) " 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 performances; (e) "Bar" includes any place where intoxicating and fermented liquors or malt are sold, even without food, where services of hired hostesses and/or waitresses are employed; and where customers may dance orchestra or musicians hired for the purpose; otherwise the place shall be classified as a dance hall or night or day club. A cocktail lounge, beer garden, or pub house is considered a bar even if there are no hostesses or waitresses to entertain customers; (f) " Business" means trade or commercial activity regularly engaged in as a means of livelihood or with a view of profit; (g) "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 laws, or rules and regulations thereunder; (h) "Calling" means one's regular business, trade, profession, vocation or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, hostesses, masseurs, commercial stewards and stewardesses, etc. (i) "Capital Investment" is the capital which 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 taxing jurisdiction; (j) "Carinderia" refers to any public eating place where foods already cooked are served at a price. (k) "Charges" refer to pecuniary liability, as rents or fees against persons or property; (l) "Contractor" includes persons, natural or juridical not subject to professional tax under Section of this Code, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercises or use of the physical or mental faculties of such contractor or his employees. As used in this Section, the term "contractor" shall include general engineering, general building and specialty 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 power; 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 planing or surfacing and recutting 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 laundries using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish bath, slenderizing and body-building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels and lodging houses; proprietors or 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 publications or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors. (m) "Corporation" includes partnerships, no matter how created or organized, joint-stock companies, joint accounts ( cuentas en participation ), associations or insurance companies but does not include general professional partnership but does not include general professional partnership and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations pursuant to an operating 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 means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines; (n) " Countryside and Barangay Business Enterprise " refers to any business entity, association, or cooperative registered under the provisions of Republic Act Numbered Sixty-eight hundred ten (RA No. 6810), otherwise known as "Magna Carta For Country-side and Barangay Business Enterprises (Kalakalan 20)"; (o) " 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; (p) " Fee " means a charge fixed by law or ordinance for the regulation or inspection of a business or activity; (q) " Franchise " is a right or privilege, affected with public interest which 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 safety; (r) " 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 or constructively 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); (s) " Levy " means an imposition or collection of an assessment, tax, tribute or fine. (t) "Manufacturer" includes every person who, by physical or chemical process, alters the exterior textures or form or inner substance of any raw material or manufactured or partially manufactured product in such 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 raw material or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process combines any such raw material or manufactured or partially manufactures products with other materials or products of the same or 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 not for his own use or consumption; (u) "Marginal Farmer or Fishermen" refers to an individual engaged in subsistence farming or fishing which sell 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 Metropolitan Manila Area, whichever is higher; (v) "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, fork-lifts, amphibian trucks, and cranes if not used on public roads, vehicles which run only on rails or tracks, end tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; EHSTcC (w) "Municipal Waters" includes 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 or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the municipality touch the sea at low tide and a third line parallel 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 than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities; (x) "Night or Day Club" includes any place frequented at nighttime or daytime, as the case may be where patrons are served food or drinks and are allowed to dance with their partners or with professional hostesses furnished by the management. (y) "Occupation" means one's regular business or employment, or an activity which principally takes up one's time, thought and energies. It includes any calling, business, trade, profession or vocation. (z) "Operator" includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; (aa) "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 wholesale peddler or a retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Code; (ab) "Persons" means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; (ac) "Privately-Owned Public Market" means those market establishments including shopping centers funded and operated by private persons, natural or juridical, under government permit. (ad) "Producer" means essentially the same as "manufacturer", except that it is more commonly used to denote a person who raises agricultural crops and puts them in a marketable condition. (ae) "Real Estate Broker" includes any person, other than a real estate salesman as hereinafter defined, who for another, and for a compensation or in the expectation or promise of receiving compensation; (i) Sells or offers for sale, buys, or offers to buy, lists, or solicits for prospective purchasers, or negotiated the purchase, sale or exchange of real estate or interest therein; (ii) or negotiate loans on real estate; (iii) or leases or offers to lease or negotiates the sale, purchase or exchange of a lease, or rents or places for rent or collects rents from real estate or improvements thereon; (iv) or shall be employed by or on behalf of the owner or owners of lots or other parcels of real estate at a stated salary, on commission, or otherwise to sell such real estate or any part thereof in lots or parcels. "Real Estate Salesman" means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the functions of a real estate broker. One act of a character embraces within the above definition shall constitute the person performing or attempting to perform the same real estate broker, the foregoing definitions do not include a person who shall directly perform any of the acts aforesaid with reference to his own property, where such acts are performed in the regular course of or as an incident to the management of such property; nor shall they apply to persons acting pursuant to a duly executed power-of-attorney from the owner authorizing final consumption by a performance of a contract conveying real estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or assigned in bankruptcy or insolvency or to any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trusts. (af) "Real Estate Dealer" includes any person engaged in the business of buying, selling, exchanging, leasing, or renting property as principal and holding himself out as a full or part-time dealer in real estate or as an owner of rental property or properties rented or offered for rent for an aggregate amount of One Thousand (P1,000.00) Pesos or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the owner or sub-lessor of property rented or offered for rent for an aggregate amount of one Thousand (P1,000.00) Pesos or more, a year. An owner of sugar lands subject to tax under Commonwealth Act No. 567 shall not be considered a real estate dealer under this definition. (ag) "Rental" means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing. (ah) "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 juridical persons for which the law or any other provisions creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such law, juridical 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; aTcIAS (ai) "Restaurant" is any establishment offering to the public regular and special meals or menu, cooked foods and short orders. This term include caterers. (aj) "Retail" means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold; (ak) "Services" means the duties, works or functions performed or discharged by a government officer, or by a private person contracted by the government or the case may be. (al) "Tax" means an enforced contribution, usually monetary in form, levied by the law-making body on persons or property subject to its jurisdiction for the precise purpose of supporting governmental needs. (am) "Vessel" includes every type of boat, craft, or other artificial contrivance used, or capable of being used, as a means of transportation on water. (an) "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; and (ao) "Wholesale" means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. SECTION 4. Mayor's Permit Fees. It shall be unlawful for any person or juridical entity to conduct or engage in any of the businesses, trades or occupations enumerated herein, and other businesses, trades or occupation for which a permit is required without first obtaining a permit from the Mayor and paid the necessary permit fee to the Municipal Treasurer. SECTION 4.01 Schedule of Permit Fees . There shall be paid to the Municipal Treasurer for every permit issued by the Mayor for business, trade or occupation enumerated in this Section, an annual permit fee in accordance with the following schedules: Annual Permit Fee 1. On Occupational Permit All food handler, barber, masseurs, beautician, receptionist, hospitality girls, sauna bath attendant, club floor manager, fortune teller, and all others who, in the exercise of their vocation or calling necessarily have direct contact or come in direct contact of the customer, except employees of general merchandise stores, auto supply stores hardware and similar stores, and government employees and persons subject to professional tax P30.00 2. On Business Permit 2.01 Dealers in fermented liquors, distilled spirits and/or wines: a) Wholesale dealers in imported (foreign label) liquors 400.00 b) Retail dealers in imported (foreign label) liquors 200.00 c) Wholesale dealers in domestic (locally manufactured) liquors 150.00 d) Wholesale dealers in fermented liquors 150.00 e) Retail dealers in domestic (locally manufactured) liquors 100.00 f) Retail dealers in fermented liquor 100.00 g) Wholesale dealers in vino liquor 100.00 h) Retail Vino 60.00 i) Retail dealers in tuba, basi and/or tapuy 30.00 2.02 Dealers in tobacco: a) Retail leaf tobacco dealers 150.00 b) Wholesale leaf tobacco dealers 300.00 c) Retail tobacco dealers 75.00 d) Wholesale tobacco dealers 150.00 e) Retail/Peddler of tobacco 5.00 2.03 Owners or operators of amusement places/devices: a) Night clubs/day clubs 3,000.00 b) Supper clubs, cocktail lounges, bars, disco houses, beer gardens and other similar establishments 2,000.00 c) Cabarets, dance halls, or dancing pavilion 1,000.00 d) Social clubs/voluntary associations or organizations 750.00 e) Skating rinks 750.00 f) Bath houses, resorts and the like, per establishment 1,000.00 g) Steam baths, sauna baths and the like, per establishment 4,000.00 h) Billiard hall and pool halls, per table 50.00 i) Bowling establishments 3,000.00 j) Circuses, carnivals, fun houses and the like 1,000.00 k) Merry-go-rounds, roller coasters, ferries wheels, swings, shooting galleries or similar contrivances and side show booths, per contrivance or booth: 100.00 l) Theaters and cinema houses: Air conditioned 3,000.00 Non-air conditioned 1,500.00 Itinerant operators, per day 50.00 m) Boxing stadia, auditoriums, gymnasia, concert halls, or similar halls or establishments: 3,000.00 n) Race track establishments 3,000.00 o) Pelota/tennis/squash courts, per court 50.00 p) Jai-alai and/or coliseum establishments 4,000.00 q) Off-track or off-fronton betting stations, per station 2,000.00 r) Amusements devices, per device 50.00 2.04 Financial institutions and/or lending institutions (pawnshops, banks, insurance companies, savings and loan associations, financial and/or lending investors), per establishment: Main Office 4,000.00 Per branch 2,000.00 Money shops and lending investors per establishment 1,000.00 2.05 Dealers in securities, including foreign exchange dealers 1,000.00 2.06 Educational life plan/memorial plan: Principal Office 2,000.00 Per Branch/Agency 1,000.00 2.07 Subdivision Operators 2,000.00 2.08 Private cemeteries/memorial parks 3,000.00 2.09 Boarding houses 300.00 2.10 Dancing houses/judo karate schools/driving schools/speed reading/EDP, etc. 300.00 2.11 Nursery, vocational and other schools not regulated by MECS 1,000.00 2.12 Driving range 1,000.00 2.13 Golf links 1,000.00 2.14 Mini golf links 500.00 2.15 Polo grounds 2,000.00 2.16 Private detective/security agencies 1,000.00 2.17 On delivery trucks or vans to be paid by the manufacturers, producers dealers in any product regardless of the number of trucks or vans 100.00 2.18 For maintaining window/display office 200.00 2.19 Promoters, sponsors or talent scouts 500.00 2.20 For holding stage shows or floor fashion shows, payable by the operator 250.00 2.21 For maintaining an office such as liaison office, administrative office of professionals or similar offices with an area as follows: 400 sq. m. or more 750.00 300 sq. m. or more but less than 400 sq. m. 600.00 200 sq. m. or more but less than 300 sq. m 450.00 100 sq. m. or more but less than 200 sq. m. 300.00 50 sq. m. or more but less than 100 sq. m. 200.00 Less than 50 sq. m. 100.00 2.22 For operating private warehouse or bodega of wholesalers, retailers, importers and exporters, except those whose business are duly licensed in the localities where such bodegas are located 1,500.00 2.23 Cold Storages 1,000.00 2.24 Refrigerating cases 100.00 2.25 Lumberyards 500.00 2.26 Car exchange on consignment basis 1,000.00 2.27 Storage and sale of flammable or explosive substance 200.00 2.28 Peddlers, except marginal farmers or fishermen 50.00 2.29 Film shooting on location, per day 200.00 2.30 Gun clubs 1,000.00 2.31 Judo-Karate clubs 200.00 2.32 Candle or soap factory: a. With machinery 2,000.00 b. Without machinery 1,000.00 2.33 Manufacturer of paint, paste, ink dyes and other similar products: a. With machinery 2,000.00 b. Without machinery 1,000.00 2.34 Manufacturer of coconut oil and other kinds of edible oil: a. With machinery 2,000.00 b. Without machinery 1,000.00 2.35 Manufacturer of lard, boiling fat, butter sauce, sausages, hot dog, baloney and other kinds of similar products: a. With machinery 2,000.00 b. Without machinery 1,000.00 2.36 Manufacturer of coffee or chocolate, candies, sweets and other similar products: a. With machinery 2,000.00 b. Without machinery 1,000.00 2.37 Ice cream or ice drop factory: a. With machinery 1,500.00 b. Without machinery 500.00 2.38 Tanneries 2,500.00 2.39 Assaying laboratories 500.00 2.40 Ice Factory 2,500.00 2.41 Manufacturer of Pharmaceutical Products: a. With machinery 2,000.00 b. Without machinery 1,000.00 2.42 Manufacturer of perfumeries or lotion, hair tonics, hair pomades, lipstick, Cosmetics and other similar products: a. With machinery 3,000.00 b. Without machinery 1,000.00 2.43 Manufacturer of batteries for motor vehicles 2,500.00 2.44 Manufacturer of neon lights 1,000.00 2.45 Carpentry, manufacture of wooden boxes: a. With machinery 1,500.00 b. Without machinery 1,000.00 2.46 Manufacturer of mattresses: a. With bed factory connection 1,500.00 b. Without bed factory connection 1,000.00 2.47 Manufacturer of and repair of shoes: a. With machinery 1,000.00 b. Without machinery 350.00 248 Manufacture of shell and wooden furnitures, all kinds: a. With machinery 1,500.00 b. Without machinery 750.00 2.49 Manufacture and repair of vehicles drawn by animals: a. With machinery 350.00 b. Without machinery 250.00 2.50 Establishment for the construction and repair and repair of bodies of motor vehicles/assembler trucks, buses and heavy equipments: a. With machinery installation 2,500.00 b. Without machinery installation 1,500.00 c. Const. of body of light vehicles 1,000.00 2.51 Establishment for the repair of motor vehicles: a. With an area of more than 1000 sq. m. 500.00 b. With an area of more than 500 sq. m. but not exceeding 1000 sq. m. 400.00 c. With an area of 500 sq. m. or less 300.00 2.52 Blacksmith shops: a. With machinery and forges 600.00 b. Without machinery but with forges 400.00 2.53 Machine shops establishments for manufacturing or repairing parts of mechanical apparatus or engines or manufacturing any kind of articles made of brass, iron or other metals: a. With more than 10 lathes 1,500.00 b. With 7 to 10 lathes 1,000.00 c. With 4 to 6 lathes 750.00 d. With lathes not exceeding 3 500.00 e. Without machinery 350.00 2.54 A. Manufacturer of pianos, organs, and the like a. With machinery 2,000.00 b. Without machinery 1,000.00 B. Repair shops for pianos, auto-pianos, radios, phonographs, typewriters, mimeographs and other similar apparatus a. With machinery 450.00 a. Without machinery 350.00 2.55 Foundries of Iron Bronze: a. Founding of 5 or more tons a day 1,500.00 b. Founding of less than 5 tons a day 1,000.00 2.56 Welding shops 500.00 2.57 Lithographer, engraver or printer: a. With machinery 1,000.00 b. Without machinery 750.00 2.58 Tinsmith a. With machinery 1,000.00 b. Without machinery 500.00 2.59 Photo engravers 750.00 2.60 Photo studios or establishments 350.00 2.61 Manufacture of matches 1,000.00 2.62 General repair of articles of Iron Brass, etc.: a. With machinery 750.00 b. Without machinery 500.00 2.63 Restaurant, panciterias, cafes and cafeterias carinderias, or any other public eating places: a. Restaurants or panciterias with more than 50 seating capacity 500.00 b. Restaurants or panciterias with less than 50 seating capacity 400.00 c. Cafes and cafeterias 300.00 d. Carinderias 200.00 2.64 Refreshment parlors: a. With 20 or more seating capacity 350.00 b. With less than 20 seating capacity 250.00 2.65 Hotels or lodging houses a. With 30 or more rooms 4,000.00 b. With 20 or more but less than 30 rooms 3,000.00 c. With 10 or more but less than 20 rooms 2,000.00 d. With less than 10 rooms 1,000.00 2.66 Sari-sari Stores: a. Those located on the corners of two streets 350.00 b. Those located along a street but not corners 250.00 c. Those located in interiors not along a street 150.00 2.67. Manufacture of aerated water or soft drinks 3,000.00 2.68 Barber shops: a. With 20 or more chairs 300.00 b. With 10 or more but less than 20 chairs 250.00 c. With 5 to 9 chairs 200.00 d. With 4 or less chairs 150.00 2.69 Hardware store 1,000.00 2.70 Manufacture of bricks, tiles, hollow blocks and other similar products: a. Bricks and tiles 3,000.00 b. Culvert pipes up to 36" dia. 2,500.00 c. Hallow blocks, dec. blocks, etc. 1,000.00 d. Hallow Blocks only 500.00 2.71 Distillery, brewery or rectifier and compounder 4,000.00 2.72 Second hand stores: a. Hardware and scrap, not spare parts 750.00 b. Furniture and household goods 500.00 2.73 Grocery Store 500.00 2.74 Dealers in machineries, automobiles, motor cars, trucks, jeep, jeepneys and all other kinds of motor vehicles, machineries or accessories and spare parts: a. Dealers in new motor vehicles and spare parts 1,500.00 b. Dealers in second hand motor vehicles and spare parts 1,000.00 2.75 Fibercraft, leathercrafts, jewelry craft 350.00 2.76 Bakeries: a. Those having 4 ovens or more 1,000.00 b. Those having 2 to 3 ovens 750.00 c. Those having 1 oven 500.00 d. Hot pandesal 250.00 2.77 Undertakers: a. With embalming establishment and depositing corpses 1,000.00 b. Rendering funeral services only 750.00 2.78 Manufacture and sale of rattan chairs, etc.: a. With machinery 750.00 b. Without machinery 500.00 2.79 Manufacture of mirror and art glasswork: a. With machinery 1,000.00 b. Without machinery 500.00 2.80 Factory/Manufacturer of cards 1,000.00 2.81 Printing shops 1,000.00 2.82 Manufacturer of Bagoong 500.00 2.83 Laundry establishment using washing machines 2,500.00 2.84 Manufacturer of eye-glasses: a. With machinery 750.00 b. Without machinery 350.00 2.85 Manufacturer of floor wax: a. With machinery 1,500.00 b. Without machinery 750.00 2.86 A. Manufacture of mike, bijon, and other kinds of similar products 1,000.00 B. Misua 500.00 2.87 Beauty parlors or shops 250.00 2.88 Repackers of wines and distilled spirits 1,000.00 2.89 General Merchandise: a. Located in the poblacion or in a shopping center/public market 350.00 b. Located outside the poblacion or shopping center/public market 200.00 2.90 Sugar Central and Sugar Refinery 4,000.00 2.91 Garage or shed, where buses, taxis, PUJ and PU vehicles are kept: a. More than 50 motor vehicles 1,000.00 b. More than 20 motor vehicles 550.00 c. From 10 to 20 motor vehicles 450.00 d. Less than 10 motor vehicles 350.00 2.92 Fare Management Office 500.00 2.93 Recapping (Tire Plant), per machine used 350.00 2.94 Manufacturer of rubber products a. Rubber tires and tubes 3,000.00 b. V-belts and automotive hoses 2,500.00 c. Rubber bushing & other similar prod. 1,000.00 2.95 Manufacturer of plastic products (Recycled) 2,000.00 2.96 Extraction and hauling of sand, gravel, and other quarry resources 1,000.00 2.97 Steel Mill with smelting, extruder & Roller machines 4,000.00 2.98 Manufacturer of Steel Products with extruder and roller machine a. Manufacturer of steel bars w/ sizes of 1/2 dia. up and G.I. pipes, angle bars and G.I. sheets 3,000.00 b. Steel bars 3/8 in. dia. below, c.w. nails, chicken wires, and other similar hardware items 2,500.00 2.99 Manufacturer of Paper and Cardboard a. Manufacturer of paper and card board 3,000.00 b. Manufacturer of paper products such as school pad, notebook, bond paper, cardboard boxes and other similar products 2,500.00 c. Recycling of use cardboard product for utility boxes, etc. 1,500.00 3. Integrated Textile Mills 3,500.00 3.01 Manufacturer of Textile, knitting and dyeing 3,000.00 3.02 Textile Finishing Service (Dyeing only) 3,000.00 3.03 Garment Manufacturer (R/W) & Contractor a. With more than 30 sewing machines 2,000.00 b. With 15-30 sewing machines 1,500.00 c. With less than 15 sewing machines 750.00 3.04 Vulcanizing, Radiator repair shop, Rewinding shop, Battery repair & recharging 350.00 3.05 Manufacturer of Snack Food a. With machine 2,500.00 b. Without machine 1,000.00 3.06 Nickel plating, Chromium plating and anodizing services 1,000.00 3.07 Manufacturer of Aluminum Products 2,000.00 3.08 Sawmill 3,000.00 3.09 Kiln drying plant 2,000.00 3.10 Manufacturer of automotive accessories 1,500.00 3.11 Manufacturer of canned goods a. With 3 or more steam cookers 3,000.00 b. With less than 3 steam cookers 1,500.00 3.12 Manufacturer of home appliances a. T.V., Betamax, Airconditioner & refrigerators 3,000.00 b. Radio, clock, elect. fan, etc. 2,500.00 3.13 Manufacturer of stainless and kitchenware 2,500.00 3.14 A. Feedmill, bonemill, fishmeal 3,000.00 B. Corn and rice mill Capacity: a. more than 100 cav/day 2,500.00 b. less than 100 cav/day 1,000.00 3.15 Manufacturer of Plastic 4,000.00 3.16 Wholesale Lumber Dealer a. With machine 2,500.00 b. Without machine 1,500.00 3.17 Apartments (For lease) a. ten (10) doors up 750.00 b. five (5) to nine (9) doors 500.00 c. with less than five (5) doors 250.00 3.18 Dormitories/Boarding House a. 21 beds up 400.00 b. 10 to 20 beds 300.00 c. with less than 10 beds 200.00 3.19 Medical/Dental Clinics 250.00 3.20 Animal Clinic 200.00 3.21 Private Hospital/Clinic a. more than 26 bed 3,000.00 b. 21 to 25 beds 1,000.00 c. 12 to 20 beds 750.00 d. with less than 12 beds 500.00 3.22 On Owners, operators, or maintainers of gasoline service/filling stations: a. With an area of 1,500 sq. m. or more and/or with not less than seven (7) dispensing pumps 3,000.00 b. With an area of 1,000 sq. m. but not more than 1,500 sq. m. and with five (5) or six (6) dispensing pumps 2,000.00 c. With an area of less than 1,000 sq. m. and four (4) dispensing pump 1,500.00 d. Curb Rumps and filling pumps 1,000.00 The gross receipts of services rendered such as oil change, greasing, washing and other similar services shall be subject to the graduated tax on contractors. In this connection, service station operators shall submit quarterly gross receipts on services rendered, and failure to do so shall subject the owner or operator or responsible officer, if a corporation, to a fine of One thousand Pesos (P1,000.00) for the first offense and a fine of not more than Five thousand pesos (P5,000.00) or six months imprisonment on subsequent offenses. 3.23 A. Manufacturer of firecrackers and other pyrotechnic materials/devices 3,500.00 B. Retailers of firecrackers and other pyrotechnic materials/devices 500.00 3.24 Proprietor/Operator of Cement Batching Plant 2,500.00 3.25 General Contractor Class A 2,500.00 Class B 2,000.00 Class C 1,500.00 3.26 Manufacturer of cable and electric wire 2,500.00 3.27 Manufacturer of towel, blanket 2,500.00 3.28 Manufacturer of Packaging Materials 2,500.00 3.29 Manufacturer of Plywood, plyboard 2,500.00 3.30 Manufacturer/Fabricator of structural parts of building/structures made of steel and concrete such as column, beams, trusses and flooring walls 2,500.00 3.31 Manufacturer of marble, chips 2,500.00 3.32 Proprietor/Operator of Shopping Center a. With an area of more than 5,000 square meters 3,000.00 b. With an area of less than 5,000 square meters 2,500.00 c. With an area of less than 2,500 square meters 2,000.00 3.33 Proprietor/Operator of Private Market/Talipapa a. With more than 30 stalls 1,500.00 b. With less than 30 stalls 1,000.00 3.34 Manufacturer of chemical and mineral products 2,500.00 3.35 Manufacturer of fertilizer and pesticides 2,500.00 3.36 Manufacturer of plastic resins 3,000.00 3.37 Manufacturer of welding electrode 2,500.00 3.38 Manufacturer of auto/engine parts, motorcycle and bicycle parts, agricultural machine and equipment, pumps fitting 2,500.00 3.39 Manufacturer of electrical components and devices 2,000.00 3.40 Manufacturer of umbrella, folding beds 2,000.00 3.41 Manufacturer of home and office furnishing 2,500.00 3.42 Manufacturer of Charcoal 3,000.00 3.43 Manufacturer of Brake lining 2,500.00 3.44 Manufacturer of Zipper and garter 2,500.00 3.45 Manufacturer of Natural Fruit Juice a. With machine 2,000.00 b. Without machine 1,000.00 3.46 Manufacturer of plastic toys and dolls 2,000.00 3.47 Manufacturer of shoes, sole and slippers 2,000.00 3.48 Exporter/Importer 2,000.00 3.49 All other businesses or trades not mentioned in this Section, except those which the municipality is not empowered to license or tax a. With machine 1,000.00 b. Without machine 500.00 SECTION 4.02 Application for Permits . A written application using the form prescribed for the purpose shall be made by the applicant or his authorized representative to the Mayor. The application for permit shall be deemed an application for license at the same time, where such license is required. If an applicant shall make any false statement in regard to his business, trade or occupation with the intent of obtaining a license at a lesser rate than that prescribed for his particular business, trade or occupation, he may be prosecuted therefore, and his license and permit may be revoked. The conduct or operation of two or more related business by any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. SECTION 4.03 Duration of Permits . The permit shall be granted for a period of not more than one (1) year, and shall expire on the 31st day of December of the year of issuance. SECTION 4.04 Renewal of Permits . Every permit shall be renewed within the first twenty days of January following its expiration. SECTION 5. Business Tax . The municipality shall impose taxes on business as follows: (a) Graduated Tax on manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. With gross sales or receipts for the Amount of preceding calendar year in the amount of: Tax Per Annum Less than P10,000.00 P180.00 P10,000.00 or more but less than P15,000.00 240.00 P15,000.00 or more but less than P20,000.00 330.00 P20,000.00 or more but less than P30,000.00 480.00 P30,000.00 or more but less than P40,000.00 720.00 P40,000.00 or more but less than P50,000.00 900.00 P50,000.00 or more but less than P75,000.00 1,440.00 P75,000.00 or more but less than P100,000.00 1,800.00 P100,000.00 or more but less than P150,000.00 2,400.00 P150,000.00 or more but less than P200,000.00 * P200,000.00 or more but less than P300,000.00 * P300,000.00 or more but less than P500,000.00 * P500,000.00 or more but less than P750,000.00 * P750,000.00 or more but less than P1,000,000.00 * P1,000,000.00 or more but less than P2,000,000.00 15,125.00 P2,000,000.00 or more but less than P3,000,000.00 18,150.00 P3,000,000.00 or more but less than P4,000,000.00 21,960.00 P4,000,000.00 or more but less than P5,000,000.00 25,450.00 P5,000,000.00 or more but less than P7,000,000.00 28,875.00 P7,000,000.00 or more but less than P9,000,000.00 34,560.00 P9,000,000.00 or more but less than P12,000,000.00 43,500.00 P12,000,000.00 or more but less than P15,000,000.00 52,800.00 P15,000,000.00 or more but less than P18,000,000.00 61,200.00 P18,000,000.00 to P20,000,000.00 65,000.00 In excess of P20,000,000.00 but not more than P50,000,000.00-P65,000.00 plus twenty percent (20%) of one percent (1%). In excess of P50,000,000.00 but not more than P100,000,000.00-P125,000.00 plus ten percent (10%) of one percent (1%). In excess of P100,000,000.00-P175,000.00 plus seven and one-half percent (7.5%) of one percent (1%). The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated in paragraph (c) of this Section. (b) Graduated Tax on wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature. With gross sales or receipt for the Amount of preceding calendar year in the amount of: Tax Per Annum Less than P1,000.00 P18.00 P1,000.00 or more but less than P2,000.00 34.00 P2,000.00 or more but less than P3,000.00 50.00 P3,000.00 or more but leas than P4,000.00 75.00 P4,000,00 or more but less than P5,000.00 105.00 P5,000.00 or more but less than P6,000.00 127.00 P6,000.00 or more but less than P7,000.00 150.00 P7,000.00 or more but less than P8,000.00 173.00 P8,000.00 or more but less than P10,000.00 196.00 P10,000.00 or more but less than P15,000.00 231.00 P15,000.00 or more but less than P20,000.00 280.00 P20,000.00 or more but less than P30,000.00 346.00 P30,000,00 or more but less than P40,000.00 462.00 P60,000,00 or more but less than P50,000.00 693.00 P50,000.00 or more but less than P75,000.00 1,039.00 P75,000.00 or more but less than P100,000.00 1,386.00 P100,000.00 or more but less than P150,000.00 1,963.00 P150,000.00 or more but less than P200,000.00 2,541.00 P200,000.00 or more but less than P300,000.00 3,465.00 P300,000.00 or more but less than P500,000.00 4,620.00 P500,000.00 or more but less than P750,000.00 6,930.00 P750,000.00 or more but less than P1,000,000.00 9,240.00 P1,000,000.00 or more but less than P2,000,000.00 10,500.00 P2,000,000.00 or more but not more than P20,000,000.00 at a rate of twenty (20%) percent of one percent (1%) In excess of 20,000,000.00 at a rate of ten (10%) percent of one (1%) percent The businesses enumerated in paragraph (a) above shall no longer be subject to tax on wholesalers, distributors, or dealers provided in paragraph (b) of this Section. (c) Graduated Tax on exporters, and on manufacturers, millers, producers, wholesalers, distributors and dealers or retailers of essential commodities enumerated hereunder at a rate of one-half (1/2) of the rates prescribed under paragraphs (a), (b) and (d) of this Section. (1) Rice and corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents and medicine; (5) Agricultural implements, equipment and postharvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School supplies; and (8) Cement. As used herein, the term "exporters" shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rate of one-half (1/2) of the rates prescribed under paragraphs (a), (b) and (d) of this Section. (d) Tax on retailers, With gross sales or receipts for the Rate of preceding calendar year in the amount of: Tax Per Annum More than P30,000.00 but less than P400,000.00 2.0% More than P400,000.00; For the first P400,000.00 2.0% For every amount in excess of the first P400,000.00 1.0% (e) Graduated tax on contractors and other independent contractors, in accordance with the following schedule: With gross receipts for the preceding Amount of calendar year in the amount of: Tax Per Annum Less than P5,000.00 P30.00 P5,000.00 or more but less than P10,000.00 67.00 P10,000.00 or more but less than P15,000.00 114.00 P15,000.00 or more but less than P20,000.00 181.00 P20,000.00 or more but less than P30,000.00 302.00 P30,000.00 or more but less than P40,000.00 423.00 P40,000.00 or more but less than P50,000.00 605.00 P50,000.00 or more but less than P75,000.00 968.00 P75,000.00 or more but less than P100,000.00 1,452.00 P100,000.00 or more but less than P150,000.00 2,178.00 P150,000.00 or more but less than P200,000.00 2,904.00 P200,000.00 or more but less than P250,000.00 3,993.00 P250,000.00 or more but less than P300,000.00 5,092.00 P300,000.00 or more but less than P400,000.00 6,776.00 P400,000.00 or more but less than P500,000.00 9,075.00 P500,000.00 or more but less than P750,000.00 10,175.00 P750,000.00 or more but less than 1,000,000.00 11,275.00 P1,000,000.00 or more but less than 2,000,000.00 12,650.00 P2,000.000.00 or more at a rate of fifty (50%) percent of one percent (1%) (f) Tax on banks and other financial institutions, at a rate of fifty percent (50%) of one percent (1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property profit and from exchange or sale of property, insurance premium. (g) Graduated tax on owners or operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias and food caterers. With gross sales or receipts for the Amount of preceding calendar year in the amount of: Tax Per Annum Less than P2,000.00 P30.00 P2,000.00 or more but less than P3,750.00 50.00 P3,750.00 or more but less than P4,500.00 70.50 P4,500.00 or more but less than P6,125.00 90.00 P6,125.00 or more but less than P7,250.00 110.00 P7,250.00 or more but less than P8,750.00 130.00 P8,750.00 or more but less than P10,275.00 150.00 P10,275.00 or more but less than 12,125.00 180.00 12,125.00 or more but less than 15,250.00 220.00 15,250.00 or more but less than 16,750.00 250.00 16,750.00 or more but less than 18,250.00 270.00 8,250.00 or more but less than 20,625.00 290.00 20,625.00 or more but less than 23,375.00 350.00 23,375.00 or more but less than 27,000.00 400.00 27,000.00 or more but less than 30,000.00 450.00 30,000.00 or more but less than 33,000.00 500.00 33,000,00 or more but less than 35,875.00 550.00 35,875.00 or more but less than 40,625.00 610.00 40,625.00 or more but less than 45,000.00 660.00 45,000.00 to 50,000.00 750.00 For every P1,000.00 or fraction thereof in excess of P50,000.00 7.00 (h) Graduated tax on owners or operators of bar, beer garden, cocktail lounge, day and night club, pub house, end sing-along or karaoke bars. With gross sales or receipts for the Amount of preceding calendar year in the amount of: Tax Per Annum Less than P2,000.00 P40.00 P2,000.00 or more but less than P3,750.00 75.00 P3,750.00 or more but less than P4,500.00 90.00 P4,500.00 or more but less than P6,125.00 122.50 P6,125.00 or more but less than P7,250.00 145.00 P7,250.00 or more but less than P8,750.00 175.00 P8,750.00 or more but less than P10,275.00 205.50 P10,275.00 or more but less than P12,125.00 242.50 P12,125.00 or more but less than P15,250.00 305.00 P15,250.00 or more but less than P16,750.00 335.00 P16,750.00 or more but less than P18,250.00 365.00 P18,250 or more but less than P20,625.00 412.50 P20,625.00 or more but less than P23,375.00 467.50 P23,375.00 or more but less than P27,000.00 540.00 P27,000.00 or more but less than P30,000.00 600.00 P30,000.00 or more but less than P33,000.00 660.00 P33,000.00 or more but less than P35,875.00. 717.50 P35,875.00 or more but less than P40,625.00 812.50 P40,625.00 or more but less than P45,000.00 910.00 P45,000.00 to P50,000.00 1,000.00 For every P1,000.00 or fraction thereof in excess of P50,000.00 10.00 (i) Graduated tax on Real estate dealers Tax Per Annum 1. Subdivision operators per square meter P0.50 The tax shall be based on the total area of the remaining lots titled in the name of the subdivision operator. 2. Lessors or sub-lessors of real estate including accessorias, apartels, pension inns, apartments, condominia, house for lease, rooms and spaces for rent sh a ll pay the tax in accordance with the following schedule: With gross sales or receipts for the Amount of preceding calendar year in the amount of: Tax Per Annum Less than P1,000.00 Exempt P1,000.00 or more but less than P4,000.00 P30.00 P4,000.00 or more but less than P10,000.00 75.00 P10,000.00 or more but less than P20,000.00 225.50 P20,000.00 or more but less than P30,000.00 450.00 P30,000.00 to P50,000.00 750.00 For every P1,000.00 in excess of P50,000.00 for real property used for purposes other than residential 15.00 For every P5,000.00 in excess of P50,000.00 for real property used for residential purpose 10.00 For newly started business, the initial tax shall be the rate of 250.00 3. On dealers of real estate excluding subdivision operators and lessors of real estate; With gross sales or receipts for the Amount of preceding calendar year in the amount of: Tax Per Annum Less than 10,000.00 P250.00 P10,000.00 or more but less than P50,000.00 500.00 P50,000.00 or more but less than P100,000.00 750.00 P100,000.00 or more but less than P200,000.00 1,500.00 P200,000.00 or more but less than P400,000.00 2,250.00 P400,000.00 or more but less than P700,000.00 4,000.00 P700,000.00 or more but less than P1,000,000.00 6,000.00 P1,000,000.00 or more but less than P1,500,000.00 8,750.00 P1,500,000.00 or more but less than P2,000,000.00 10,500.00 P2,000,000.00 or more but less than P3,000,000.00 13,750.00 P3,000,000.00 or more but less than P5,000,000.00 16,000.00 P5,000,000.00 or more but less than P6,500,000.00 20,000.00 P6,500,000.00 or more but less than P8,000,000.00 25,000.00 P8,000,000.00 or more but less than P10,000,000.00 31,500.00 For every P500,000.00 in excess of P10,000,000.00 1,000.00 For newly started business, the initial tax, shall be the minimum prescribed above. (j) Owners or operators of privately-owned public markets and shopping center. With gross sales or receipts for the Amount of preceding calendar year in the amount of: Tax Per Annum Less than 5,000.00 P185.00 P5,000.00 or more but less than P10,000.00 375.00 P10,000.00 or more but less than P20,000.00 750.00 P20,000.00 or more but less than P30,000.00 1,125.00 P30,000.00 or more but less than P40,000.00 1,500.00 P40,000.00 or more but less than P50,000.00 1,875.00 P50,000.00 or more but less than P60,000.00 2,250.00 P60,000,00.00 or more but less than P70,000.00 2,625.00 P70,000.00 or more but less than P80,000.00 3,000.00 P80,000.00 or more but less than P90,000.00 3,375.00 P90,000.00 to P100,000.00 3,750.00 For every P1,000.00 in excess of P100,000.00 30.00 For newly started privately-owned public markets, the tax shall be the minimum prescribed above. (k) Graduated tax on owners or operators of amusement places such as bowling alleys, billiard halls, pool rooms, video game parlors, bath houses and resorts with swimming pools. cSITDa With gross sales or receipts for the Amount of preceding calendar year in the amount of: Tax Per Annum Less than 1,000.00 P20.00 P1,000.00 or more but less than P2,000.00 40.00 P2,000.00 or more but less than P3,000.00 60.00 P3,000.00 or more but less than P4,000.00 80.00 P4,000.00 or more but less than P5,000.00 100.00 P5,000.00 or more but less than P6,000.00 120.00 P6,000.00 or more but less than P7,000.00 140.00 P7,000.00 or more but less than P8,000.00 160.00 P8,000.00 or more but less than P10,000.00 200.00 P10,000.00 or more but less than P15,000.00 300.00 P15,000.00 or more but less than P20,000.00 400.00 P20,000.00 or more but less than P30,000.00 600.00 P30,000.00 or more but less than P40,000.00 800.00 P40,000.00 or more but less than P50,000.00 1,000.00 P50,000.00 or more but less than P75,000.00 1,500.00 P75,000.00 or more but less than P100,000.00 2,000.00 P100,000.00 or more but less than P150,000.00 3,000.00 P150,000.00 or more but less than P200,000.00 4,000.00 P200,000.00 or more but less than P300,000.00 6,000.00 P300,000.00 or more but less than P500,000.00 10,000.00 P500,000,00.00 or more but less than P750,000.00 15,000.00 P750,000.00 or more but less than P1,000,000.00 20,000.00 P1,000,000.00 or more but less than P2,000,000.00 40,000.00 P2,000,000.00 or more at a rate not exceeding fifty percent (50%) of one percent (1%) (l) Tax on business, not otherwise specified in the preceding paragraphs of this Section, except those which are not within the scope of the taxing powers of the municipality, at a race of two (2%) of gross sales or receipts for the preceding calendar year. Special Provisions Newly operated Business For a newly started business falling under paragraphs (a), (b), (c), (d), (e), (f), (g), (h), (k), (l), of Section 5, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall be one-half (1/2) of the amount of Mayor's Permit Fee and Garbage Service Charges, but in no case shall it be less than the minimum provided therefore by the pertinent schedule. However, in succeeding quarter or quarters, in case the business opens before the last quarter of the year, the tax shall be based on the gross sales/receipts for the preceding quarter at the rate of one-fourth (1/4) of the annual rates fixed in the pertinent schedule of paragraphs (a), (b), (c), (d), (e), (f), (g), (h), (k), (l), as the case may be. In the succeeding years, regardless of when the business started to operate, the tax shall be based on the gross sales/receipts for the preceding calendar year, or any fraction thereof, as provided in the pertinent schedule. aSCHcA SECTION 5.01 Escalation Clause . All taxes due and prescribed under Section 5, shall increase ten per (10%) cent annually beginning January 1, 1994 to December 31, 1997. SECTION 5.02 Situs of the Tax . (a) For purposes of collection of the taxes under Section 5 of this Code, the following terms shall be defined as follows: 1) Principal Office the head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies, as the case may be. The city or municipality specifically mentioned in the articles of incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof. ESIcaC 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 is effected. 2) Branch or Sales Office A fixed place in a locality which conducts operations of the business as an extension of the principal office. Offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3) Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting in behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4) Plantation a tract of agricultural lend planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. Inland fishing ground shall be considered as plantation. 5) Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, test, 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. (b) The following sales allocation shall apply to business which have factories, branch or sales offices, plants, plantations warehouses or experimental farms: (1) 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 municipality where the same is located. (2) In cases where there is no such branch, sales office, or warehouse in the locality where the sale is made, the sale shall be recorded in the principal office along with the sales made by said principal office and the tax shall accrue to the municipality where said principal office is located. (3) In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the municipality there the factory, project office, plant or plantation is located. (4) In case of a plantation located in a locality other than that where the factory is located, the seventy percent (70%) sales allocation shall be divided as follows: i) Sixty percent (60%) to the municipality where the factory is located; and ii) Forty percent (40%) to the municipality where the plantation is located. ACTISE (5) In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be prorated among the localities where such factories, project offices, plants, and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In case of project offices of service and other independent contractors, the term production shall refer to the cost of projects actually undertaken during the period. (6) The sales allocation in paragraph (b) hereof shall be irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by subparagraphs (1) or (2) above. (7) In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, these rules on situs of taxation shall apply except that the factory or plant and warehouse of the contractor utilized for the production and storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. TECcHA (8) LGUs where only experimental farms are located shall not be entitled to the sales allocation provided in subparagraph (3) above. Provided, however, that on-site sales be recorded in said experimental farm and the tax shall be payable to the city or municipality where the same is located. (c) Sales made by route trucks, vans, or vehicles: (1) For route sales made in a locality where a manufacturer, producer, wholesaler, retailer or dealer has a branch or sales office or warehouse, the sales shall be recorded in the branch, sales office or warehouse and the tax due thereon shall be paid to the LGU where such branch, sales office or warehouse is located. (2) For route sales made in a locality where a manufacturer, producer, wholesaler, retailer or dealer has no branch, sales office or warehouse, the sales are recorded in the branch, sales office or warehouse from where the route trucks withdraw their products for sale, and the tax due on such sales is paid to the LGU where such branch, sales office or warehouse is located. SECTION 5.03 Related or Combined Businesses . (a) The taxes imposed under Section 5 of this code shall be payable for every separate or distinct establishment or place where business subject to the tax is conducted, and one line of business shall not become exempt by being conducted with some other business for which such tax has been paid. The tax on a business shall be paid by the person conducting the same. (b) In cases where a person conducts or operates two (2) or more of the business mentioned in Section 5 of this Code which are subject to the same rate of tax, the tax shall be computed on the basis of the combined total gross sales or receipts of the said two (2) or more related businesses. TASCDI c) In cases where a person conducts or operates two (2) or more of the business mentioned in Section 5 of this Code which are subject to different rates of tax, the gross sales or receipts shall be separately reported for the purpose of computing the tax due from each business. SECTION 5.04 Retirement of Business. a) Any person, natural or juridical, subject to the tax on business under Section 5 of this Code shall, upon termination of his business, submit a sworn statement of the gross sales or receipts for the calendar year. For purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of business shall not constitute termination as contemplated in this Section. Unless stated otherwise, assumption of the business by any new owner or manager or registration of the same business under a new name will only be considered by the municipal government of Valenzuela for record purposes in the course of the renewal of the permit or license to operate the business. The municipal treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly observed: (1) The Municipal Treasurer shall assign every application for 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 no longer operating. If the inspector finds that the business is simply placed under the a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing local tax ordinances; and (2) In 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 transfer of the business to him. (b) If it is found that the retirement or termination of the business is legitimate, and the tax due therefrom be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. (c) The permit issued to a business retiring or terminating its operations shall be surrendered to the Municipal Treasurer who shall forthwith cancel the same and record such cancellation in his books. SECTION 6. Tax on Transfer of Real Property Ownership . (a) The municipality shall imposed a tax on sale, donation, barter or on any other mode of transferring ownership or title of real property at a rate of fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property or/of the fair market value in case the monetary monetary consideration involved in the transfer is not substantial, whichever is higher. The sale, transfer, or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Bayan of Valenzuela. caADSE (b) For this purpose, the registrar of deeds of the Municipality of Valenzuela shall, before registering any deed, require the presentation of the evidence of payment of this tax. The Municipal Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. Notaries public shall furnish the Municipal Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. It shall be the duty of the seller, donor, transferor, executor, or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. SECTION 7. Tax on Business of Printing and Publication . The municipality shall imposed a tax on business of persons engaged in the printing and/or publication of books, cards, fosters, leaflets, handbills, certificates, receipts, pamphlets, and other printed materials of similar nature, at a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year. In the case of newly started business, the tax rate shall be as follows: Printer P150.00 Publisher 75.00 Both printer and publisher 225.00 The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references shall be exempt from the tax herein imposed. THacES SECTION 8. Franchise Tax . (a) Notwithstanding any exemption granted by any law or other special law, the municipality shall impose a tax on business enjoying a franchise, at a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts, which shall include both cash sales on account realized during the preceding calendar year within its territorial jurisdiction. (b) The term business enjoying franchise shall not include holders of certificates of public convenience for the operation of public utility vehicles for reason that such certificates are not considered as franchises. (c) In the case of a newly started business, the tax shall be five percent (5%) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided in paragraph (a) above. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: 1) In the locality where the principal office of the business is located, the paid-up capital stated in the articles of incorporation, in case of corporations, or similar document in case of other types of business organizations or enterprises, shall be considered as the capital investment. (2) Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located the Municipality of Valenzuela, the paid-up capital referred to above shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the LGU where it is located. ICHcTD (3) Where the newly started business is a branch or sales office commencing business operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 9. Tax on Sand, Gravel, and Other Quarry Resources . (a) The municipality of Valenzuela shall collect ten percent (10%) of fair market value in the municipality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, such as but not limited to marl, marble, granite, volcanic cinders, basalt, tuff and rock phosphate, extracted from public waters within its Jurisdiction. (b) The permit to extract sand, gravel, and other quarry resources shall be issued exclusively by the mayor, in accordance with the provisions of Section 4, 4.01, 4.02, 4.03 and 4.04, except in the case of adobe stones which shall be subject to the provisions of Section of this Code. THaCAI (c) The proceeds of the tax on sand, gravel, and other quarry resources shall be distributed as follows: (1) Municipality Sixty Percent (60%) (2) Barangay, where the sand, gravel and other quarry resources are Forty Percent (40%) extracted SECTION 10. Professional Tax . (a) The municipality shall levy an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination in accordance with the following schedule: (1) At P150.00 per annum: Attorney's at Law Architects Certified plant mechanics Certified public accountants Commercial aviators Customs Brokers Medical Practitioner Dentists Engineers: Agricultural Chemical Chief Motor Civil Communication Industrial Electrical Electronics Geodetic Junior mechanical Marine Chief Mechanical Mechanical plant Sanitary Interior designers Licensed shipmasters Marine surveyors Master marines Medical technologies Naval architects Nutritionists Opticians Optometrists Pharmacists Real Estate Brokers Registered electricians Registered master plumbers Sugar technologists Veterinarians (2) At P100.00 per annum: Associate and assistant electrical engineers Chemists Chief mate Chiropodists Dietitians Embalmers Foresters Geologists Land surveyors Marine officers Marine second engineers Midwives Registered Nurses Social workers Therapists Other professions requiring board or other types of professional examination given by the government. (b) Every person legally authorized to practice his profession shall pay the professional tax to the municipality where he practices his profession or where he maintains his principal office in case he practices his profession in several places: Provided, however, That such person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession. (c) Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. TADaCH (d) The professional tax shall be payable annually on or before the thirty-first (31st) day of January. Any person first beginning to practice a profession after the month of January shall, however, pay the full tax before engaging therein. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. "For example, a lawyer who is also a Certified Public Accountant (CPA) shall pay the professional tax imposed on lawyers and that fixed for CPAs, if he is to practice both professions." Professionals exclusively employed in the government shall be exempt from the payment of this tax. (e) Any person subject to the professional tax shall write in deeds, receipts, prescription, reports, books of accounts, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him. (f) The professionals subject to tax herein imposed are only those who have passed the bar examinations, or any board or other examinations conducted by the Professional Regulations Commissions (PRC). For the purpose of collecting the tax, the municipal treasurer or his duly authorized representative shall require from such professionals their current annual registration cards issued by competent authority before accepting payment of their professional tax for the current year. The PRC shall likewise require the professional presentation of proof of payment before registration of professionals or renewal of their licenses. SECTION 11. Amusement Tax . The municipality shall levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of thirty percent (30%) of the gross receipts from admission fees. (b) In the case of theaters of cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the municipal treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. DCcIaE (c) The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentation, except pop, rock, or similar concerts shall be exempt from the payment of the tax herein imposed. (d) The amusement tax shall be determined on the basis of a true and complete return of the amount of gross receipts derived during the preceding month, and shall be payable within the first ten (10) days of the month following that for which they are due. If the tax is not paid within the time fixed herein, the taxpayer shall be subject to a surcharge of twenty-five percent (25%) of the amount of taxes not paid on time and an interest at the rate of two percent (2%) per month of the unpaid taxes and surcharges, until such amount is fully paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. AECacS (e) In the case of willful neglect to file the return and pay the tax within the time fixed in paragraph (d) above, or in case fraudulent return is filed or a false return is willfully made, the taxpayer shall be subject to a surcharge of fifty percent (50%) of the correct amount of the tax due in addition to the interest and imprisonment of one (1) month but not exceeding six (6) months. SECTION 12. Tax on Cockpits, Cockfight and Cockpits Personnel . SECTION 12.01 All operators, maintainers, or owners shall secure a Mayor's Permit and pay an annual permit fee of Five Thousand (P5,000.00) Pesos, payable on or before January 20 of each year. SECTION 12.02 The following cockpit personnel shall secure an annual permit and pay the corresponding fee as follows: (a) Operator, general manager, promoter, host, or such other terms applied to persons promoting or hosting cockfights P200.00 (b) Pit Manager 120.00 (c) Referees (Sentenciador) 120.00 (d) Cashiers 120.00 (e) Bet Manager (Maciador/Kasador) 120.00 (f) Gaffer (Mananari) 70.00 (g) Bet Taker (Kristo) 70.00 SECTION 12.03 Special permit fees shall likewise be paid for the following: (a) International Derby/day P5,000.00 (b) Special Cockfights (Pintakasis)/3 days 2,000.00 (c) Two Cock Derby/day 2,000.00 (d) Three Cock Derby/day 2,200.00 (e) Four Cock Derby/day 2,500.00 (f) Five Cock Derby/day 2,500.00 SECTION 12.04 An amusement levy for winning bets shall likewise be paid as follows: cSTHAC (a) In derbies with winning bet of less than Four Thousand (P4,000.00) Pesos P50.00 (b) In derbies with winning bets of more than Four Thousand (P4,000.00) Pesos 100.00 SECTION 12.05 Cockpit personnel who fails to secure a permit and pay the corresponding fees shall be penalized by a fine not less than Five Hundred (P500.00) Pesos nor more than One Thousand (1,000.00) Pesos or not more than 30 days imprisonment. SECTION 12.06 Cockpit managers, maintainers or operators who fails to secure the permits and pay the corresponding rates as stated herein shall be penalized by a fine of Five Thousand (P5,000.00) Pesos or six (6) months imprisonment. EDCTIa SECTION 13. Fix Tax on Business . SECTION 13.01 Imposition of Tax . There is hereby imposed, as herein below specified, taxes on the following business in the municipality. a) On dealers in fermented liquors, distilled spirits, and/or wines: 1. Wholesale dealers in foreign liquors P1,000.00 2. Wholesale dealers in domestic liquors 500.00 3. Retail dealers in foreign liquors 300.00 4. Retail dealers in domestic liquors 150.00 5. Wholesale dealers in vino 100.00 6. Retail dealers in vino liquors 50.00 7. Retail dealers in tuba, basi, and/or tapuy 50.00 b) On dealers in tobacco: 1. Retail leaf tobacco dealers 75.00 2. Wholesale leaf tobacco dealers 300.00 3. Retail tobacco dealers 75.00 4. Wholesale tobacco dealers 300.00 c) On owners or operators of amusement/vending devices: 1. Each jukebox machine P200.00 2. Each machine or apparatus for visual entertainment 100.00 3. Each apparatus for weighing person 50.00 4. Each machine for dispensing or vending softdrinks and other articles 300 00 5. Each machine or apparatus for printing letters or numbers 60.00 6. Each similar device for vending games of skill or amusement 75.00 7. For each coin or token operated amusement machine or apparatus 300.00 8. Circuses, carnivals, and the like per day: For the first ten (10) days 200.00 For each day thereafter 25.00 9. Side shows, per booth: For the first ten (10) days 100.00 for each day thereafter 15.00 10. Merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries or similar contrivances, per contrivance: For the first ten (10) days 200.00 For each day thereafter 15.00 d) On owners or operators of private cemeteries or memorial parks: 1) With an area of less than 2 hectares P500.00 2) 2 hectares but not more than 5 hectares 1,000.00 3) More than five (5) hectares 2,000.00 e) Fishponds, fishpens, or fish breeding grounds per hectare or fraction thereof 15.00 f) Rice or corn mills, mainly milling for other persons with total capacity, per machine as follows: 1. Corn mill, not exceeding one hundred cavans per 12 hr. capacity P22.50 2. Corn mill, exceeding 100 cavans per 12 hr. capacity 33.75 3. "Kiskisan" not exceeding 100 cavans of palay per 12 hr. capacity 37.50 4. "Kiskisan" exceeding 100 cavans of palay per 12 hr. capacity 56.25 5. "Cono" not exceeding 100 cavans of palay per 12 hr. capacity 150.00 6. "Cono" not exceeding 200 cavans of palay per 12 hr. capacity 300.00 7. "Cono" not exceeding 300 cavans of palay per 12 hr. capacity 450.00 8. "Cono" not exceeding 400 cavans of palay per 12 hr. capacity 675.00 9. "Cono" not exceeding 500 cavans of palay per 12 hr. capacity 975.00 10. "Cono" not exceeding 600 cavans of palay per 12 hr. capacity 1,350.00 11. "Cono" not exceeding 700 cavans of palay per 12 hr. capacity 1,875.00 12. "Cono" not exceeding 800 cavans of palay per 12 hr. capacity 2,400.00 13. "Cono" not exceeding 900 cavans of palay per 12 hr. capacity 3,000.00 14. "Cono" not exceeding 1,000 cavans of palay per 12 hr. capacity 3,600.00 15. "Cono" over 1,000 cavans of palay per 12 hr. capacity 4,200.00 g) Cold Storage and refrigeration cases: 1. Refrigeration or cold storage unit: With total cold storage capacity: Not exceeding 5 cu.m. P150.00 Over 5 to 15 cu.m. 225.00 Over 15 to 25 cu.m. 375.00 Over 25 to 35 cu.m. 750.00 Over 35 to 50 cu.m. 1,125.00 Over 50 cu.m. 1,500.00 2. Refrigerating cases: Less than 5 cu.m. 7.50 Over 5 cu.m. 15.00 h) Nursery, vocational and other schools not regulated by the Department of Education, Culture and Sports: With 5 or less students P75.00 Over 5 but not more than 20 students 150.00 Over 20 students 300.00 i) Dancing schools/Driving schools/Speed reading/EDP/Judo Karate, etc.: 1. With 100 or more students P450.00 2. With 50 to 99 students 300.00 3. With 25 to 49 students 225.00 4. With less than 25 students 150.00 j) Car exchange on consignment basis only: For an enclosure of 500 sq. m. or less P225.00 For an enclosure of more than 500 sq. m. 300.00 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. ScAIaT k) Storage of flammable, combustible or explosive substance : a) Flammable liquids Flammable liquids with flash point at 20F or below, such as gasoline and other carbon besolphide, naphta, benzol, allodin and acetone: Tax Per Annum Over 5 to 25 gals. P7.50 Over 25 to 50 gals. 20.00 Over 50 to 100 gals. 40.00 Over 100 to 500 gals. 80.00 Over 500 to 1,000 gals. 120.00 Over 1,000 to 1,500 gals. 160.00 Over 1,500 to 2,000 gals. 200.00 Over 2,000 to 2,500 gals. 240.00 Over 2,500 to 3,000 gals. 320.00 Over 3,000 to 3,500 gals. 400.00 Over 3,500 to 4,000 gals. 480.00 Over 4,000 to 8,000 gals. 600.00 Over 8,000 to 10,000 gals. 800.00 Over 10,000 to 50,000 gals. 1,200.00 Over 50,000 to 200,000 gals. 1,800.00 Over 200,000 to 500,000 gals. 2,400.00 Over 500,000 to 1,500,000 gals. 3,200.00 Over 1,500,000 gals. 4,000.00 Flammable liquids with flash point at above 20F and below 70F such as alcohol, amyl-acetate, toluol, ethyl acetate: Over 5 to 25 gals. P15.00 Over 25 to 50 gals. 20.00 Over 50 to 100 gals. 30.00 Over 100 to 500 gals. 50.00 Over 500 to 1,000 gals. 80.00 Over 1,000 to 5,000 gals. 200.00 Over 5,000 to 25,000 gals. 400.00 Over 25,000 to 50,000 gals. 800.00 Over 50,000 gals. 1,000.00 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: Over 5 to 25 gals. P7.50 Over 25 to 50 gals. 12.00 Over 50 to 100 gals. 20.00 Over 100 to 1,000 gals. 50.00 Over 1,000 to 5,000 gals. 100.00 Over 5,000 to 10,000 gals. 200.00 Over 10,000 to 50,000 gals. 300.00 Over 50,000 to 100,000 gals. 500.00 Over 100,000 to 500,000 gals. 800.00 Over 500,000 to 900,000 gals. 1,500.00 Over 900,000 gallons 2,000.00 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: IHaSED Over 5 to 25 gals. P7.50 Over 25 to 50 gals. 12.00 Over 50 to 100 gals. 20.00 Over 100 to 500 gals. 60.00 Over 500 to 1,000 gals. 120.00 Over 1,000 to 20,000 gals. 200.00 Over 20,000 gallons 300.00 b) Flammable gases Acetylene, hydrogen, coal gas, and other flammable in gaseous form, except liquefied petroleum gas and other compressed gases: Over 15 to 25 kg. P10.00 Over 25 to 100 kg. 20.00 Over 100 to 500 kg. 60.00 Over 500 to 2,000 kg. 120.00 Over 2,000 to 10,000 kg. 300.00 Over 10,000 to 50,000 kg. 600.00 Over 50,000 to 100,000 kg. 900.00 Over 100,000 kg. 1,500,00 c) Combustible solids: I. Calcium Carbide: Over 10 but not more than 20 kg. P22.50 Over 20 but not more than 50 kg. 30.00 Over 50 but not more than 500 kg. 60.00 Over 500 but not more then 1,000 kg. 90.00 Over 1,000 but not more than 5,000 kg. 120.00 Over 5,000 but not more than 10,000 kg. 150.00 Over 10,000 but not more than 50,000 kg. 225.00 Over 50,000 kg. 300.00 II. Pyrolyxin: Over 10 to 50 kg. P20.00 Over 50 to 200 kg. 40.00 Over 200 to 500 kg. 80.00 Over 500 to 1,000 kg. 150.00 Over 1,000 to 3,000 kg. 300.00 Over 3,000 to 10,000 kg. 500.00 Over 10,000 kg. 1,000.00 III. Matches: Over 25 to 100 kg. P20.00 Over 100 to 500 kg. 100.00 Over 500 to 1,000 kg. 200.00 Over 1,000 to 5,000 kg. 400.00 Over 5,000 kg. 600.00 IV. Nitrate, phosphorous, bromine, sodium, picric acid, and other hazardous, explosive, corrosive, oxidizing and lachrymatory properties: Over 5 to 25 kg. P20.00 Over 25 to 100 kg. 30.00 Over 100 to 500 kg. 75.00 Over 500 to 1,000 kg. 150.00 Over 1,000 to 5,000 kg. 225.00 Over 5,000 kg. 300.00 V. Shredded combustible materials such as wood shavings (kusot), waste (estopa), sisal, oakum, and other similar combustible shaving and fine materials: Over 9 to 100 cu. ft. P20.00 Over 100 to 500 cu. ft. 60.00 Over 500 to 1,000 cu. ft. 90.00 Over 1,000 to 2,500 cu. ft. 150.00 Over 2,500 cu. ft. 225.00 VI. Tar, resin, waxes, copra, rubber, coal, bituminous coal and similar combustible materials: Over 50 to 100 kg. P22.50 Over 100 to 1,000 kg. 45.00 Over 1,000 to 5,000 kg. 90.00 Over 5,000 kg. 150.00 SECTION 14. Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of Dealers, or Retailers in, Certain Products . (a) The Municipality shall levy an annual fixed tax for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products to sales outlets, or consumers, whether directly or indirectly, within the municipality in the amount of: (1) For ten wheelers and above P500.00 per annum (2) For six wheelers 300.00 (3) For four wheelers 150.00 (b) The manufacturers, producers, wholesalers, dealers, and retailers referred to paragraph a above shall be exempt from the tax on peddlers prescribed elsewhere in this Code. aTHASC SECTION 15. Community Tax . SECTION 15.01 Imposition of Tax . There is hereby imposed a community tax on persons, natural or juridical, residing in the Municipality. SECTION 15.02 Individuals Liable to Community Tax . Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000,00) or more, 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). cTECHI In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 15.03 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 shall pay an annual community tax of Five Hundred Pesos (P500.00) and an annual additional tax, which, on no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (a) For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used for the payment of the real property tax under existing laws, found in the assessment rolls of the municipality where the real property is situated Two Pesos (P2.00); and (b) For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two pesos (P2.00). SECTION 15.04 Exemptions . The following are exempt from the Community tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. HcaDTE SECTION 15.05 Time for Payment; Penalties for Delinquency . (a) The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year. If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. Persons who come to reside in the Philippine or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year. (b) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 15.06 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). acEHCD SECTION 15.07 Presentation of Community Tax Certificate on Certain Occasions . (e) 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 any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from public fund; transacts other official business; or 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 is 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. (b) When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays and 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 is made or business done, to require such corporation to exhibit the community tax certificate. cIADTC (c) The community tax certificate required in the two 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 suffice. SECTION 15.08 Deputizing Barangay Treasurer . (a) The municipal treasurer shall deputize the barangay treasurer to collect the community tax in their respective jurisdictions: Provided, however, that said barangay treasurer shall be bonded in accordance with existing laws. (b) The proceeds of the community tax actually and directly collected by the municipal treasurer shall accrue entirely to the general fund of the municipality except the portion to cover the actual cost of printing which shall accrue to the National Government. (1) Fifty (50%) percent shall accrue to the general fund of the municipality concerned; and (2) Fifty (50%) percent shall accrue to the barangay where the tax is collected. EIAaDC SECTION 16. Fees for Sealing and Licensing of Weights and Measures . (a) The municipality shall collect fees for the sealing and licensing of weights and measures in accordance with the following schedule: (1) For sealing linear metric measures: Not over one meter P15.00 Over one meter 15.00 (2) For sealing metric measures of capacity: Not over ten liters 15.00 Over ten liters 15.00 (3) For sealing metric instruments of weights: With capacity of not more than 30 kg. 15.00 With capacity of more than 30 kg. but not more than 300 kg. 20.00 With capacity of more than 300 kg. but not more than 3,000 kg. 30.00 With capacity of more than 3,000 kg. 40.00 (4) For sealing apothecary balance or other balances of precision: Over 3,000 mg. 40.00 Over 300 to 3,000 mg. 30.00 Over 30 to 300 mg. 20.00 30 mg. or less 15.00 (5) For sealing scale or balance with complete set of weights for use therewith Free For extra weight 15.00 For each and every retesting and resealing of weights and measures instruments (including gasoline pumps) outside the office, upon request of the owner or operator, shall be collected for each instrument an additional fee of 20.00 (6) Truck sealing of truck scale 200.00 (b) Payment of fees The fees herein imposed shall be paid to and collected by the office of the municipal treasurer upon the sealing or licensing of the weights or measures instruments, and renewable on or before the anniversary date thereof. The official receipt evidencing payment shall serve as the license to use such instrument for one year from the date of sealing unless it becomes defective before the expiration period. Failure to have the instrument retested and the corresponding fee paid therefore within the prescribed period shall subject the owner or user to a surcharge of five hundred (500% per centum of the prescribed fees, which shall no longer be subject to interest. SaIACT (c) All instruments for weights and measures used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free. Dealers in weights and measures instruments intended for sale shall be exempt from paying the fee. (d) The Municipal Treasurer is hereby required to keep full sets of secondary standard for the use in testing weights and measures instruments. These secondary standards shall be compared with the fundamental standards in the Department Science and Technology annually. The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the municipality. 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 COA Auditor assigned to the Municipality or their representative. (e) Any person, other than the official sealer of weights and measures: 1. Who places an official tag or seal upon any instrument of weights or measures, or attaches it thereto; or, 2. Who fraudulently imitates any mark, stamp or brand, tag or other characteristic sign used to indicate that the weights and measures have been officially sealed; or, 3. Who alters in any way the certificate given by the sealer as an acknowledgement that the weights and measures mentioned therein have been duly sealed; or, 4. Who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate or license, or any dye for printing or making stamps, tags, certificate or license, or for sealing and licensing of weights and measure instruments; or, 5. Who alters the written or printed figures or letters on any stamp, tag, certificate of license used or issued; or, 6. Who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate, or license for the purpose of using or reusing the same in payment of fees or charges herein imposed; or, 7. Who procures the commission of any such offense by another shall for each offense, be fined by not less than one thousand pesos (P1,000.00) nor more than five thousand pesos (P5,000.00) or imprisoned for not less than one month nor more than six 6 months, or both such fine and imprisonment at the discretion of the Court. DTcHaA (f) Any person who, with fraudulent intent, alters any scale or balance, weight or measure after it is officially sealed, or who knowingly uses any false scale or balance, weight or measure, whether sealed or not, shall be punished by a fine of not less than two hundred pesos (P200.00) nor more than four thousand pesos (P4,000.00) or by imprisonment of not less than three (3) months nor more than six (6) months, or both at the discretion of the court. (g) Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure of any article bought or sold by weight or measure, fraudulently misrepresents the weights or measures thereof shall be punished by a fine of not less than two hundred pesos (P200.00) nor more than two thousand pesos (P2,000.00) or by imprisonment of not less than three (3) months nor more than six (6) months, or both such fine and imprisonment. (h) Administrative penalties . The Municipal Treasurer is hereby authorized to settle the following offense not involving the commission of fraud before e case therefore is filed in court, upon payment of a compromise penalty in accordance with the following schedule: ASHICc (1) Any person making a practice of buying or selling by weight and measure using unsealed and/or unregistered instrument: 1. When correct P200.00 2. When incorrect but within tolerable allowance to defect or short measure 300.00 (2) Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered: 1. When correct P100.00 2. When incorrect but within tolerable allowance of defect or short measure 200.00 (3) Any person found violating any of these two (2) provisions for the second time shall be fined twice the above rates of penalty. TAcSaC SECTION 17. Fishery Rentals, Fees and Charges . (a) The municipal government of Valenzuela shall have the exclusive authority to grant fishery privileges in the municipal waters within its jurisdiction and impose rentals, fees, or charges therefore in accordance with the provisions of this Section. (b) The Sangguniang Bayan shall: (1) Grant fishery privileges to erect fish corrals, oysters, mussels or other aquatic beds or bangus fry area, within a definite zone of the municipal waters, as determined by it: Provided, however, That duly registered organizations and cooperatives of marginal fishermen shall have the preferential right to such fishery privileges: Provided, finally, That in the absence of such organizations and cooperatives or their failure to exercise the preferential right, other parties may participate in the public bidding in conformity with the above cited procedure. (2) Grant the privilege to gather, take or catch bangus fry, prawn, fry or kawag-kawag, or fry of other species and fish from the municipal waters by nets, traps or other fishing gears to marginal fishermen free of any rental, fees, charge or any other imposition whatsoever. (3) Issue licenses for the operation of fishing vessels of three (3) tons or less upon payment by the operator of the fishery license fee which shall be three hundred pesos (P300.00) per annum. The license shall be issued for not more than one (1) year, shall expire on the Thirty-first day of December of the year of issuance, and shall be renewed within the first twenty (20) days of January following its expiration. aIDHET (c) In case there are no interested bidders in the public auction for the use of municipal waters for fishery purposes, the Sangguniang Bayan shall be authorized to issue fishery licenses to individual upon payment of the annual license fees therefore in accordance with the following schedule: (1) Operation of fishponds or oyster culture beds/per hectare P100.00 (2) Catching of bangus fry or Kawag-kawag: Less than 1,000 sq. m. 1,000.00 1,000 sq. m. or more but less than 2,000 sq. m. 2,000.00 2,000 sq. m. or more but less than 4,000 sq. m. 4,000.00 4,000 sq. m. or more but less than 6,000 sq. m. 6,000.00 6,000 sq. m. or more but less than 8,000 sq. m. 8,000.00 8,000 sq. m. or over 10,000.00 (3) Fish corrals or fishponds in inlad fresh waters with an area of: Less than 500 sq. m. 200.00 500 sq. m. or more but less than 1,000 sq. m 400.00 1,000 sq. m. or more but less than 5,000 sq. m. 600.00 5,000 sq. m. or more but less than 10,000 sq. m. 800.00 10,000 sq. m. or more 1,000.00 (4) For the grant of privilege to take fish from municipal waters with nets, traps or other fishing gears 100.00 The rules and regulations to be promulgated by Metro Manila Commission for the grant of fishery license shall be subject to the approval of the higher authorities, as provided under Section 21 (b-3) of the Local Tax Code, as amended. (d) It shall be unlawful for any person, natural or juridical, to use explosives, noxious or puissance substances, electricity, muro-ami, and other deleterious methods of fishing. Any violation of the provisions herein shall be subject to a fine of five hundred pesos (P500.00), cancellation of fishery license, and imprisonment of one month but not more than six (6) months, or both such fine and imprisonment at the discretion of the court. IAcDET (e) The Sangguniang Bayan shall have the authority to prosecute any violation of the provisions of applicable fishery Laws. SECTION 18. Garbage Service Charges . (a) except when otherwise provided herein, garbage service charge shall be collected quarterly from every person natural or juridical) engaged in business, profession or occupation within the municipality 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 1,000.00 (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 25.00 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: e. 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 For every off-track and/or off-fronton betting centers 500.00 2.12 Resorts or other similar establishments 250.00 2.13. Sauna baths and massage clinics, 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 others of similar nature 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 banks (Main Office) 1,000.00 Every branch thereof 300.00 b. Savings banks Main office 500.00 Every branch thereof 250.00 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 1,500.00 sq. m. or more 500.00 5.02 Having an area of more than 1,000.00 but less than 1,500.00 sq. m. 400.00 5.03 Having an area of 1,000.00 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 75 persons 200.00 6.07 25 to 50 persons 150.00 6.08 less than 25 persons 200.00 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 bed 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 d. 10,000 or more but less than 20,000 students 500.00 e. 5,000 or more but less than 10,000 students 300.00 f. 1,000 or more but less than 5,000 students 200.00 g. 300 or more but less than 1,000 students 100.00 h. below 300 students 50.00 (9) Liquefied 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 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 150.00 11.03 T.V. Stations 500.00 (12) Telegraph, Teletype, Cable and Wireless communication Companies, etc.: 12.01 Main office 500.00 12.02 Every branch/station thereof 250.00 (13) Telephone Companies: 13.01 Main Office 2,000.00 13.02 Every branch/station thereof 1,000.00 (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 500.00 14.02 With an area of 700 or more but less than 1,000 sq. m. 400.00 14.03 With an area of 500 or more but less than 700 sq. m. 300.00 14.04 With an area of 300 or more but less than 500 sq. m. 200.00 14.05 With an area less than 300 sq. m. 100.00 (15) Peddlers, Ambulant Vendors, except Delivery Van or Truck 25.00 (16) Administration Offices, Display Offices and/or Offices of Professionals 50.00 (17) Film Shooting, per day 40.00 (17) Private Warehouse or Bodega 250.00 (19) All other business and service agencies not specifically mentioned above: 100.00 19.01 Manufacturers, producers and processors: area of 1,000 sq. m. or more 1,500.00 500 or more but less than 1,000 sq. m. 1,000.00 200 or more but less than 500 sq. m. 800.00 100 or more but less than 200 sq. m. 600.00 50 or more but less than 100 sq. m. 450.00 25 or more but less than 50 sq. m. 200.00 less than 25 sq. m. 100.00 b. Principal/Branch or Sales Office with an aggregate area of: 1,000 sq. m. or more 500.00 500 or more but less than 1,000 sq. m. 450.00 200 or more but less than 500 sq. m. 300.00 100 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 50.00 less than 25 sq. m 25.00 19.02 Exporters/Importers 500.00 19.03 Brewers, Distillers, Compounder and Public Eating places with an aggregate area of: 1,000 sq. m. or more 1,500.00 500 or more but less than 1, 000 sq. m. 1,000.00 200 or more but less than 500 sq. m. 800.00 100 or more but less than 200 sq. m. 600.00 50 or more but less than 100 sq. m. 400.00 25 or more but less than 50 sq. m. 150.00 less than 25 sq. m. 75.00 Carinderia 50.00 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 1,000.00 500 or more but less than 1,000 sq. m. 750.00 200 or more but less than 500 sq. m. 600.00 100 or more but less than 200 sq. m. 450.00 50 or more but less than 100 sq. m. 250.00 25 or more but less than 50 sq. m. 100.00 Less than 25 sq. m 50.00 b. Other contractors/business establishments engaged in rendering services, printers and publishers with an aggregate area of: 1,000 sq. m. or more 1,500.00 500 or more but less than 1,000 sq. m. 1,000.00 200 or more but less than 500 sq. m. 750.00 100 or more but less than 200 sq. m. 550.00 50 or more but less than 100 sq. m. 400.00 25 or more but less than 50 sq. m. 150.00 less than 25 sq. m. 50.00 19.05 Independent Wholesalers, Dealers, Distributors, Repackers, and Retailers with an aggregate area of: 1,000 sq. m. or more 1,200.00 500 or more but less than 1,000 sq. m. 800.00 200 or more but less than 500 sq. m. 600.00 100 or more but less than 500 sq. m. 400.00 50 or more but less than 100 sq. m. 250.00 25 or more but less than 50 sq. m. 150.00 less than 25 sq. m. 50.00 (b) Where two or more kinds of business subject to garbage service charges are 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. (c) For purposes of collection of the garbage service charges under schedule 19.01, manufacturers or producers maintaining their factory and principal or sales offices in the same premises shall pay the garbage charges based on the total aggregate area of such business premises at rates prescribed under Schedule 19.01-a hereof. CaASIc (d) In the case of a newly started business, the applicable garbage service charge shall be computed proportionately to the quarterly charge. SECTION 19. Peace and Order Fund. (a) Every person (natural or juridical) engaged in business, profession or occupation within the municipality of Valenzuela, shall contribute and remit to the Peace and Order Fund in accordance with the following on quarterly basis, in accordance with the following schedule: (1) Aircraft and Watercraft Companies 1.01 Main Office P750.00 1.02 For every branch Office 500.00 (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 10.00 2.02 Billiard and/or pool halls, per table 10.00 2.03 Bowling establishment: a. Automatic, per lane 25.00 b. Non-automatic, per lane 12.50 2.04 Casinos 1,000.00 2.05 Circuses, carnivals & the like 150.00 2.06 Cockpits 500.00 2.07 Golf links and/or ranges 500.00 2.08 Gymnasiums 100.00 2.09 Membership clubs, association or organizations: a. Serving foods, drinks and lodging facilities 250.00 b. Serving foods, and drinks without lodging facilities 150.00 2.10. Night/Day clubs, discos and other similar establishments: a. Night clubs 500.00 b. Day clubs 500.00 c. Cocktail lounges or bars, beer gardens, discos 200.00 d. Cabarets/dance halls 200.00 2.11 Race tracks, Jai-Alai fronton, coliseum or similar establishment 500.00 For every off-track and/or off-fronton betting centers 250.00 2.12 Resorts or other similar establishment 100.00 2.13 Sauna baths and massage clinics per cubicle 50.00 2.14 Skating rink 100.00 2.15 Stadia, sports complexes 250.00 2.16 Theaters or cinemas houses with seating capacity of: a. more than 2,000 persons 250.00 b. 500 to 2,000 persons 150.00 c. Less than 500 persons 100.00 2.17 Pelota courts, tennis courts and others of similar nature 25.00 (3) Electric and Power Companies 3.01 Main Office and/or each power plant 1,500.00 3.02 Every branch office thereof 500.00 (4) Financial Institutions 4.01 Banks a. Commercial banks (Main Office) 500.00 Every branch thereof 150.00 b. Savings banks Main office 150.00 Every branch thereof 50.00 c. Rural banks 50.00 4.02 Savings and Loan Associations, Insurance Companies, Pawnshops: Main office 150.00 Every branch thereof 50.00 4.03 Financial and/or lending investors establishments, money shops: a. Main office 150.00 Every branch thereof 50.00 b. Authorized dealers in foreign currencies and stock brokers 100.00 (5) Gasoline Services Filling Stations: 5.01 Having an area of 1,500 sq. m. or more 150.00 5.02 Having an area of more than 1,000 but less than 1,500 sq. m. 100.00 5.03 Having an area of 1,000 sq. m. or less 75.00 5.04 Curb pumps and filling stations 75.00 (6) Private Hospitals end Medical Clinics with Bed Capacity of: 6.01 more than 500 persons 500.00 6.02 301 to 500 persons 375.00 6.03 151 to 300 persons 250.00 6.04 101 to 150 persons 225.00 6.05 76 to 100 persons 150.00 6.06 51 to 75 persons 100.00 6.07 25 to 50 persons 75.00 6.08 less than 25 persons 50.00 Animal hospitals and others 100.00 (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 5.00 2. double bed 7.50 3. suite 10.00 b. Four star, per room: 1. single bed 4.00 2. double bed 6.00 3. suite 7.50 c. Three star, per room: 1. single bed 3.00 2. double bed 4.50 3. suite 6.00 7.02 Motels and Drive-Inn per room 5.00 7.03 Hotels, apartels, pension inns: a. Air-conditioned, per room: 1. single bed 3.00 2. double bed 4.00 b. Not air-conditioned per room 1. single bed 3.00 2. double bed 4.00 7.04 Boarding houses, lodging houses dormitories and bed spaces, per bed 2.50 (8) Institutions of Learning: 8.01 Private universities, colleges, schools and educational or vocational institutions based on the total semestral enrollments as follows: a. 500,000 students or more 800.00 b. 30,000 or more but less than 50,000 students 650.00 c. 20,000 or more but less than 30,000 students 450.00 d. 10,000 or more but less than 20,000 students 250.00 e. 5,000 or more but less than 10,000 students 150.00 f. 1,000 or more but less than 5,000 students 100.00 g. 300 or more but less than 1,000 students 50.00 h. below 300 students 25.00 (9) Liquefied Petroleum Gas Dealer: 9.01 Marketer 100.00 9.02 Dealer 50.00 (10) Market Stallholders: 10.01 Public Markets a. For each stall with 100 or more stallholders 12.50 b. For each stall with less than 100 stallholders 7.50 10.02 Private Markets a. Each stall 12.50 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 newspaper 150.00 b. Weekly magazines 100.00 c. Books and other magazine publications 50.00 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 1,000 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 Offices 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 same Outside the Locality 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, Compounder and Public Eating places with an aggregate 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. 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. HETDAC (c) For purposes of collection for the peace and order fund under schedule 19.01, manufacturers or producers maintaining their factory and principal or sales offices in the same premises shall pay the charges based on the total aggregate area of such business premises at rates prescribed under Schedule 19.01-a hereof. (d) In the case of a newly started business, the applicable peace and order charges shall be computed proportionately to the quarterly charge. SECTION 20. Municipal Hospital Service Fee . SECTION 20.01 Imposition of Municipal Hospital Service Fees . The following schedule of fees is hereby imposed for services or facilities rendered by the Municipal Hospital: I. MEDICAL FEES: IN PATIENTS 1) Ward (Room) P30.00 2) Delivery Room 110.00 3) Normal Delivery (Exclusive Medicine) 330.00 4) Abnormal Delivery (Exclusive Medicine) 440.00 5) Nursery 20.00 OUT PATIENT SERVICE: 1) P.E. Consultation and Prescription (Excl've Lab. & other specific exam.). P20.00 2) Hypodermic, IM Injection (Exclusive Medicine) 5.00 3) Intravenous Injection (Exclusive Medicine) 10.00 4) General Surgical Dressing Small 10.00 Medium 12.00 Large 15.00 Cotton Balls 0.25/pc. 5) Suturing of Wound Large wound (3 cm. and larger) No. of suture x P10.00 plus No. of dressing Circumcision 110.00 Ingrown Toenail 120.00 Ambulance Fees P40.00 Flag down P3.00/km. Electric Fan/day 10.00 Electricity for TV/day 15.00 Oxygen per tank P90.00 (P9.60/hour) ECG 50.00 II. DENTAL SERVICES: a) Extraction per tooth (including Anesthesia) 1) Simple 35.00 2) Complicated 80.00 b) Temporary Filling per Tooth 20.00 c) Permanent Filling per Tooth (Amalgam) 40.00 1) Silicate Cement 40.00 2) Composite Filling 40.00 3) Cementation 30.00 4) Prophylaxis 40.00 d) Gum treatment 1) Initial 25.00 2) 2nd Treatment 20.00 e) Dental X-ray P60.00/film III. X-RAY EXAMINATION FEES: a) Chest X-ray (PA) 14 x 17 P80.00 14 x 14 80.00 11 x 14 80.00 10 x 12 60.00 8 x 10 60.00 b) Thoracic Cage 14 x 17 90.00 14 x 14 90.00 11 x 14 90.00 10 x 12 80.00 8 x 10 80.00 c) Thorace Lumber (AP lateral) 14 x 17 120.00 14 x 14 120.00 11 x 14 100.00 d) Lumbo Sacral (AP Lateral) 120.00 e) Skull 120.00 f) Skull Paranasil Sinuses (3 cs.) 10 x 12 140.00 g) Extremities, Long Bones, AP Lateral Hand & Wrist 100.00 h) KUB 14 x 17 90.00 i) Plain Abdomen 14 x 17 90.00 10 x 12 90.00 j) IUD 14 x 17 (1 pc.) 320.00 10 x 12 (4 pcs.) 320.00 Pedia 10 x 12 (5 pcs.) 300.00 k) Upper GI Series 14 x 17 (1 pc.) 300.00 10 x 12 (4 pcs.) 300.00 l) Oral Cholecystography 10 x 12 (3 pcs.) 200.00 (w/ medication) Pedia 10 x 12 (3 pcs.) 150.00 m) Chole GI Series 14 x 17 (1 pc.) 320.00 10 x 12 (4 pcs.) 320.00 8 x 10 (1 pc.) 320.00 IV. LABORATORY EXAMINATION FEES: a) Blood Chemistry 1. Fasting Blood Sugar P40.00 2. E U N 60.00 3. Cholesterol 55.00 4. Creatinine 50.00 5. Uric Acid 50.00 5. S G O T 50.00 6. S G P T 50.00 7. Total Bilirubin 70.00 8. Total Protein A/G Ratio 50.00 b) Hematology 1. Complete Blood Count 30.00 2. Hemoglobin/Hematocrit Determination 15.00 @ 3. WBC, Differential Count 15.00 @ 4. RBC Count 10.00 5. E S R 10.00 6. Bleeding Time/Clotting time 10.00 @ 7. Thrombecyte Count (Platelet) 15.00 8. Malaria Detection 15.00 c) Parasitology 1. Routine Stool Examination 20.00 d) Clinical Microscopy 1. Routine Urinalysis 25.00 2. Pregnancy Test 50.00 e) Blood Banking 1. ABO RH Typing 45.00 2. Cross Matching 100.00 f) Immunology 70.00 1. Widal Test 70.00 g) Bacteriology 1. Acid Fast Stain Smear (TB-Leprosy) 40.00 2. Gram Stain Smear 35.00 3. Pap Smear 50.00 SECTION 20.02 Time and Manner of Payment . The fees herein imposed shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate medical attention; SECTION 20.03. Exemptions . Residents of Valenzuela who are certified as indigents by the Municipal Social Welfare and Development Officer and upon certification of the Municipal Mayor may he exempted from the payment of any fees in this schedule. IaCHTS SECTION 21. Stalled Vehicles, Towing, Impounding, and Other Traffic Violation Charges . (1) Stalled vehicle charges per vehicle P200.00 (2) For Towing charges, per vehicle: A. Vehicles with gross capacity weight of 4,000 kilograms or less for the first 3 km. or fraction thereof 300.00 B. Vehicles with gross capacity weight of more than 4,000 kilograms for the first 3 km. or fraction thereof 500.00 For every additional kilometer or fraction thereof 50.00 (3) Impounding charge For each day or fraction thereof that the vehicle remains impounded 100.00 (b) Violations of traffic laws, ordinances, rules and regulations, committed within a twelve-month period, reckoned from the date of the driver's license shall subject the violator to graduated charges, as follows: cDEICH (1) First offense 50.00 (2) Second Offense 70.00 (3) Third offense 100.00 (4) Fourth offense 200.00 plus one year suspension of driver's license (5) Fifth offense Revocation of driver's license In case of death, physical injury, or damage to property, the payment of the afore-cited charges shall not relieve the offender from any civil as well as criminal liability arising from such death, physical injury, or damage to property. ICTacD (c) Time of Payment . The charges for stalled vehicles and towing thereof, and for other traffic violations, shall be paid to the Municipal Treasurer or his duly authorized deputies within three (3) days from the date of the issuance of traffic citation ticket; while, the impounding charge shall be paid before the vehicle is released. (d) Failure to pay the charges for stalled vehicle and/or towing thereof, within the period prescribed in the preceding paragraph shall subject the owner/operator of the vehicle to a daily surcharge of twenty percent (20%) of the charges for the first two months, thirty percent (30%) for the third and fourth months, and forty percent (40%) for the fifth and sixth months, but not to exceed five thousand pesos (P5,000.00) provided, that if, after six (6) months, the charges and surcharges still remain unpaid, the vehicle shall be sold at public auction. The proceeds shall be applied to the accumulated charges and the excess (if any) shall be returned to the operator or owner. SECTION 22. Parking Charges . (a) The following collected for the use of parking spaces, facilities owned or operated, or portion of roads or streets declared allotted for parking space by the municipal government of Valenzuela: (1) For cars: For the first two (2) hours or fraction thereof 5.00 For each subsequent hour or fraction thereof 1.00 (2) For buses, trucks and others: For the first hour or fraction thereof 10.00 For each subsequent hour or fraction thereof 2.00 For continuous parking for twelve (12) hours 20.00 For continuous parking for twenty-four (24) hours 30.00 (3) Night parking: For using street, sidewalk or public place or in front of their houses and place of business as a private garage or parking space: For cars or jeepneys, per quarter 300.00 For buses & trucks, per quarter 500.00 For containerized vans/trailers, per day or fraction thereof 50.00 (b) The parking charges prescribed herein shall be paid to the Municipal Treasurer or a duly designated collector, upon removal of the vehicle from the parking space, except night parking charges which shall be paid within the first 20 days of every calendar quarter. AIDTHC (c) It shall be unlawful for any motor vehicle owner or operator to use portion of any street, sidewalk or public place as a private garage or parking space from 10:30 PM to 5:00 AM the following day without securing special permit from the Mayor. Upon proper application and payment of the corresponding charges therefore, a sticker duly signed by the Mayor and the Municipal Treasurer shall be issued, to be displayed conspicuously at the windshield of the vehicle. Violators shall be liable to pay a fine of Five Hundred Pesos (P500.00). SECTION 23. Log Pond Charges . (a) A monthly charge shall be collected for the use of log pond of municipal waters, rivers, lakes and the like, at the rate of one peso (100) per square meter of water space occupied. (b) The log pond charge shall be paid to the Municipal Treasurer or a duly designated collector on or before the twentieth (20th) day of each month. SECTION 24. Sanitary Inspection and Health Certificate Fees . (a) Every owner or operator of business, industrial, commercial, or agricultural establishments, accessoria, building or house for rent, shall secure sanitary certificate or permit for the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public, upon payment of an annual fee, in accordance with the following schedule: cCDAHE Amount of Fee Per Annum (1) Aircraft and watercraft companies 350.00 (2) Financial institutions, such as banks, pawnshops, money shops, insurance companies, finance and other investment companies, dealers in securities and foreign exchange dealers: Main office 250.00 Every branch thereof 200.00 (3) Gasoline service/filling stations 300.00 (4) Private hospitals 600.00 (5) Medical and dental clinics and animal hospitals 250.00 (6) Dwellings and other spaces for lease or rent: 6.1 Hotels, motels, apartels pension inns, drive inns: With more than 150 rooms 600.00 With 100 to 149 rooms 500.00 With 50 to 99 rooms 400.00 With 25 to 49 rooms 200.00 With less than 25 rooms 150.00 6.2 Apartments/per door 50.00 6.3 Accessories/houses for rent 150.00 6.4 Dormitories, lodging or boarding houses with accommodation for: More than 40 boarders or lodgers 400.00 15 to 39 boarders or lodgers 250.00 Less than 15 boarders or lodgers 150.00 (7) Institutions of learning 400.00 (8) Media facilities 300.00 (9) Telegraph, teletype, cable and wireless communication companies 400.00 (10) Telephone/electric and power companies: Main office 400.00 Every branch/station thereof 300.00 (11) Administration offices, display offices, and/or offices of professionals 200.00 (12) Peddler 50.00 (13) Lending investors 250.00 (14) All other businesses, industrial, commercial agricultural establishments not specifically mentioned above: With an area of more than 1,000 sq. m. 800.00 500 or more but less than 1,000 sq. m. 600.00 200 or more but less than 500 sq. m. 400.00 100 or more but less than 200 sq. m. 250.00 50 or more but less than 100 sq. m. 200.00 25 or more but less than 50 sq. m. 100.00 Less than 25 sq. m. 50.00 (b) In case an individual, a partnership or a corporation conducts or operates two or more businesses in one place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. SACHcD (c) Every person required by existing laws and regulations to secure health certificates from the office of the Municipal Health Officer shall pay an annual health certificate fee of Thirty Pesos (P30.00). (d) The sanitary inspection and health certificate fees shall be paid at the Office of the Municipal Treasurer before any business or occupation be lawfully begun or pursued and upon renewal of the same every year thereafter within the first twenty (20) days of January. (e) The Municipal Health Officer or his duly authorized representatives shall conduct an annual inspection of all houses, accessorias or buildings for rent or as soon as circumstances require and all business establishments (commercial, industrial, agricultural) in the Municipality of Valenzuela in order to determine their adequacy of ventilation, propriety of habitation and general sanitary conditions pursuant to the existing laws, rules and regulations. Sanitary permit shall be issued to the owner by the Municipal Health Officer or his duly authorized representative after such inspection was conducted and found to be sanitary. cDTSHE (f) Every permit issued shall show the name of the applicant, his nationality, civil status, address, nature of organization, (whether sole proprietorship, partnership or corporation), location of the building and such other data as may be necessary. (g) The permit shall be granted for a period of not more than one year and shall expire on the 31st day of December following the date of issuance thereof, unless revoked or surrendered earlier. (h) Every permit shall cease to be in force upon revocation or surrender thereof, or upon closure of the business or discontinuance of the undertaking for which the permit was issued. The business shall be deemed finally closed, only upon payment of all taxes, fees, and charges due thereon. SECTION 25. Cattle Registration Fees . (a) Every person, natural or juridical, who owns large cattle within the municipality of Valenzuela shall be required to register his ownership thereof for which a certificate of ownership shall be issued upon payment of the following registration fees: IDSaEA (1) Certificate of ownership, per large cattle P10.00 (2) Certificate of transfer, per large cattle 20.00 (3) Registration of private brand, per brand 20.00 (b) All large cattle presented to the Municipal Treasurer or his duly authorized deputies for registration shall be recorded in a book showing the name and residence of the owner and the class, color, age, sex, brand and other identifying marks of the large cattle. These date shall also be stated in the certificate of ownership issued to the owner thereof. If the large cattle is sold or the ownership thereof is transferred to another person, the respective names and residences of the vendor and the vendee or transferee shall likewise be indicated in the transfer certificate of ownership. TAScID SECTION 26. Processing Fees for Zoning or Locational Clearance . (a) The municipal government shall collect fees for zoning or locational clearance from the owners and/or contractors of land development, construction, renovation and expansion projects within the municipality of Valenzuela. (b) An application or filing fee shall be collected for every application for locational clearance irrespective of whether approved or not; motion for reconsideration, reclassification and for filing of complaint, in accordance with the following schedule: (1) For locational clearance 50.00 (2) For motion for reconsideration 100.00 (3) For petition/request for reclassification 700.00 This excludes the cost of reclassification proceedings, such as production/reproduction of maps and other documents; public hearings and publications which shall likewise be charged to the account of the applicant/proponent. CSHDTE (4) For filing complaint (except those involving pauper-litigant, which shall be free of charge) 40.00 (c) Processing fee shall be collected for approval of application for locational clearance whether the project or activity to be undertaken is conforming or non-conforming, in accordance with the following schedules: Amount of Fee Per Sq. m. of Total Floor Area (1) Residential (single detached and duplex type) 1.00 (2) Commercial establishments including apartments, mass housing, townhouses constructed primarily for gain purposes 2.00 (3) Industrial establishments 2.50 (4) Institutional (schools, hospitals, etc.) 1.00 (5) Memorial Parks/Cemeteries 1.00 (6) Agro-Industrial: a. Manufacturing 2.00 b. Non-Manufacturing 1.00 (7) Telecommunications/Towers 1.50 (8) Billboards 1.00 (9) Yards utilized for industrial purposes 1.00 (10) Yards utilized for commercial purposes 1.00 (11) All types of renovation 50% of prescribed rate. Provided, that the commercial activities and auxiliary uses, that form part of a residential building or customarily conducted in dwelling or houses, shall be treated as application for the construction of a residential house and shall pay the amount corresponding to such use, except when the minimum floor area devoted to such commercial activities or auxiliary uses exceeds thirty percent (30%) of the total floor area of the whole residential building. EHSADc (d) Certificate fee of Twenty (P20.00) Pesos shall be collected for each certificate of conformance/non-conformance and all other certifications issued. (e) The prescribed processing fees shall be paid to the Municipal Treasurer or his duly authorized deputies before any land development construction or renovation project is lawfully begun or pursued within the municipality of Valenzuela. (f) Except for government-owned or controlled corporation, all government projects whether national or local, are exempt from the payment of the prescribed fees; provided, however, that the locational clearance must be secured prior to the finalization of the plans and the issuance of the corresponding building permit. SECTION 27. Permit Fees for Quarrying Adobe Stones . (a) Any person, natural or juridical who shall quarry or cause to be quarried adobe stones on any lot within the Municipality of Valenzuela, shall first post a bond and pay the fees enumerated hereunder to the Municipal Treasurer or his duly authorized deputies and comply with such other requirements as may be provided by law or promulgation, before a permit therefor is issued. ITSaHC (b) For quarrying with an excavation that does not extend below the street nearest to the lot or lots involved by one (1) foot above the grade level if the street is asphalted or two (2) feet above the grade level if the street is not asphalted, the fees shall be in accordance with the following schedule: (1) Permit Fee First 10 cu. m. or less of excavation work 5.00 Each cubic meter in excess of the first 10 cu. m. 1.00 (2) Line and grade inspection fee 10.00 (3) Cash or performance bond: First 10 cu. m. or less of excavation work 500.00 Each cubic meter in excess of the first 10 cu. m. 50.00 (c) For quarrying with an excavation that extends below the street the lot or lots involved by one (1) foot above the grade level if the street is not asphalted, the fees shall be in accordance with the following schedule: DCASIT (1) Permit Fee First 10 cu. m. or less of excavation work 100.00 Each cubic meter in excess of the first 10 cu. m. 1.00 (2) Line and grade inspection fee 50.00 (3) Cash or performance bond: First 10 cu. m. or less of excavation work 500.00 Each cubic meter in excess of the first 10 cu. m. 50.00 (d) The bond shall be withdrawn upon certification by the Municipal Engineer or equivalent functionary that the hollow caused by the excavation work has been refilled with the approved filling materials to the level required or to the former level of the lot excavated; otherwise, the bond shall be forfeited in favor of the municipal government. acEHCD (e) Any person, association, firm, corporation or partnership desiring to quarry, shall file an application for a permit with the Municipal Engineer or his duly authorized deputies. The application shall be accompanied by an authorized of the lot owner or his authorized representative, which shall set forth the description of the land where the quarrying shall be done, giving the lot and block numbers and other information by which the lot may be readily located or identified, and dimension and depth of the proposed excavation, and the purpose of such excavation work. SECTION 28. Excavation Permit Fees . (a) The following fees and charges shall be collected from any person, firm, or corporation, whether private or government, except those specifically exempted by law, who shall make or cause to be made any excavation or digging on private or public roads, streets and thoroughfares, including passageways and sidewalks, or to dig to make sources of water supply within the Municipality of Valenzuela. (1) Processing Fee 1.1 For poles and house connections 75.00 1.2 For all other excavations 150.00 (2) Excavation permit fee 2.1 For 50 lineal meters or less 150.00 2.2 Over and above 50 lineal meters 15.00 2.3 For drilling wells: a. For 2 inch pipes: First 200 feet 100.00 Over 200 feet, per foot 1.00 b. For 3 inch pipes: First 200 feet 150.00 Over 200 feet, per foot 1.50 c. For 4 inch pipes: First 200 feet 500.00 Over 200 feet, per foot 5.00 d. For 5 inch pipes or over-sized pipes: First 200 feet 600.00 Over 200 feet, per foot 6.00 (3) Installation of wooden, concrete and steel utility poles/excavation permit fee per hole 50.00 (b) In addition to the excavation permit fees imposed herein, the following deposits shall be required from the excavators/permittees to cover the cost of restoration and maintenance (for a period of one year) of the excavated portions of the streets and throroughfares, including passageways and sidewalks: IcCEDA (1) Deposits for restoration of work: Per Sq. Meter or Fraction Thereof 1.1. Concrete-paved streets P800.00 1.2 Asphalt-paved streets 600.00 1.3 Macadam-surfaced streets 200.00 1.4 Concrete sidewalk 500.00 1.5 Asphalted sidewalk 500.00 1.6 Earth sidewalk 250.00 1.7 Combination of concrete curbs and gutters for every linear meter or fraction thereof 400.00 1.8 Concrete curbs, for every linear meter or fraction thereof 300.00 (2) Maintenance Deposits: 2.1 On road pavements: On macadam 120.00 On asphalt 150.00 On concrete 250.00 2.2 On sidewalks: On asphalt 150.00 On concrete 250.00 Others 120.00 (3) On curbs and/or gutters 50.00 The above maintenance deposits shall be refundable. (c) If the excavator/permittee shall undertake the restoration of the damaged portion of the streets/thoroughfares/passageways, a performance bond acceptable to the municipal government shall be posted in lieu of the restoration deposit. (d) The fees shall be paid to the Municipal Treasurer or his duly authorized deputies before the permit to dig, obtain water, or excavate any streets or thoroughfares and alleys in the municipality is issued. ADCIca (e) A surcharge of twenty-five percent (25%) of the fee imposed shall be collected from any person or entity which has already commenced to dig or excavate before the permit has been issued. (f) Applications for authority to undertake diggings and excavations shall be filed with the Municipal Engineer. SECTION 29. Fee for the Temporary Use of Sidewalks and Alleys . SECTION 29.01 Imposition of Fee . Any person who shall temporarily use and/or occupy the sidewalk or alley or portion thereof municipal-owned in connection with the construction works and other allowable purposes, shall first secure a permit from the Municipal Mayor, and pay a fee of Fifty Pesos (P50.00) for every square meter, per month or fraction thereof. IDAESH SECTION 29.02 Time and Manner of Payment . The fees shall be paid to the Municipal Treasurer upon application of the permit from the Mayor. SECTION 29.03 Administrative Provisions . The period of occupancy and/or of sidewalks or alleys or portion thereof shall commence from the time the permit is issued and shall terminate upon the completion of the construction work or upon cancellation of the permit thereof. SECTION 29.04 Penalty . Any violations of the provisions of this Chapter shall be punished by a fine of not more than Five Hundred Pesos (P500.00), imprisonment of not more than one (1) month, or both, at the discretion of the court. TDCAHE SECTION 30. Fee for Registration of Religious, Civic, Social and/or Sports Organizations, Clubs, Associations or Fraternities . SECTION 30.01 Imposition of Fee . There shall be collected an annual registration fee of Thirty Pesos (P30.00) for every religious, civic, social and/or sports organizations, clubs, associations, federation or fraternities organized and/or operating in this municipality for purposes not contrary to laws, rules and regulations, and for accreditation by the Sanggunian. SECTION 30.02 Time of Payment . The fee shall be paid to the Municipal Treasurer within twenty (20) days of January every year before a certificate of registration is issued by the Municipal Mayor or his duly authorized representative. cACEaI SECTION 30.03 Surcharge for Late Payment . Failure to pay the fee prescribed in this Chapter within the time required shall subject the taxpayer to a surcharge of twenty (20%) percent of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 30.04 Administrative Provisions . (a) It shall be the duty of the Officers of the organizations covered under this Chapter, through their President or Chairman, to register the name of their organization or association with the Office of the Municipal Mayor; (b) The application for registration shall be accomplished by a copy of the Organizations' Constitution and By-Laws or in the absence of which, a joint affidavit to be executed by the Officers of the said organization stating therein the purpose or purposes for which the organization is established or formed, together with a copy of the list of all its members including their respective addresses. SECTION 30.05 Exemptions . Political organizations including the Kabataang Barangay, Pambayang Katipunan ng mga Kabataang Barangay (PKB), Pambarangay Katipunan ng mga Barangay or Association of Barangay Councils and Barangay Brigades are exempted from the provisions of this Chapter. CSDcTA SECTION 30.06 Penalty . Any violations of the provisions of this Chapter shall be punished by a fine of Five Hundred Pesos (P500.00), or imprisonment of one month or both fine and imprisonment at the discretion of the court. SECTION 31. Burial Fees and Cemetery Charges . SECTION 31.01 Rental for Public Cemetery Lots or Grave . The following schedule of fees for rental of lot or niche in the public cemeteries of the municipality is hereby imposed: (a) For each niche or plot for adult, 14 years and above, per five (5) years to be collected in advance P500.00 (b) For each niche or plot for child below 14 years, per five (5) years to be collected in advance 500.00 (c) For each excavation permit for burial of: 1) Adult, 14 years and above, for a period of five (5) years without any extension. 75.00 2) Child, below 14 years old, for a period of five (5) years without any extension. 30.00 (d) For renewal of lease for another five (5) years after the lapse of the first five (5) years, for adult 500.00 (e) For renewal of lease for another five (5) years after the lapse of the first five (5) years, for child below 14 years of age. 500.00 Provided, that failure to make renewal payment on the occupied lot or rented lot after the lapse of five (5) years and thirty (30) days grace period from the date of lease, the Municipal Mayor or his duly authorized representative may declare the lot vacant even without prior verification, for public interest, or for use of another lease for burial purposes, and to order the demolition of every structure constructed thereof. SECTION 31.02 Charges Imposed for the Occupancy of a Vault within the Multi-Level Tombs Constructed in All Public Cemeteries in the Municipality . (a) For each adult cadaver, 14 years old and above of a bonafide resident of the Municipality for the last six (6) months prior to the date of his/her death which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a five-year period to be paid in advance and without any extension, shall be P225.00 (b) For each adult cadaver, 14 years old and above, who is a non-resident of the Municipality, which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a five (5) year period to be paid in advance and without any extension, shall be 600.00 (c) For each child cadaver, below 14 years old of a bonafide resident of the Municipality for the last six (6) months prior to the time of his/her death which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a period of five (5) years to be paid in advance, and without any extension, shall be as follows: (1) 1.50 m. x .70 m. x .60 m. 150.00 (2) 1.00 m. x .70 m. x .60 m. 75.00 (d) For each child cadaver, below 14 years old, non-resident of the municipality, which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a period to be paid in advance, and without any extension, shall be 400.00 After the lapse of five (5) years from the date of lease, the Municipal Mayor or his duly authorized representative shall declare the vault vacant for public interest or for the use of another lease for burial purposes, and shall order the exhumation of the remains therein: IcHTED (a) For transfer to common graves free of charge, or; (b) For transfer to skeleton vault for five (5) years payable in advance at the rate of P100.00 All revenues and/or income derived from the occupancy of vaults constructed by the government shall revert to the general fund. SECTION 31.03 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, or to the interment of the deceased. cIACaT SECTION 31.04 Surcharge for Late Payment . Failure to pay the fee prescribed in this Chapter within the time required shall subject the taxpayer to a surcharge of twenty (20%) percent of the original amount of fees due, such surcharge to be paid at the time and in same manner as the fees due. SECTION 31.05 Interest for Late Payment . In addition to the surcharge imposed herein, there shall be imposed an interest of five (5%) percent per annum from the due date until the fee is fully paid. Where an extension of time for the payment of the fee 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 31.06 Administrative Provisions . (a) Permit to Construct. Any construction of whatever kind or nature in the public cemetery whether for temporary or permanent use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Health Officer. DaHISE (b) 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 therefor. It shall also be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two weeks prior to the expiration date of the lease. (c) Register . The Municipal Treasurer shall keep a register of account of the cemetery, together with such additional information as may be required by the Sangguniang Bayan. SECTION 32. Civil Registry Fees . (a) The following fees shall be collected for services rendered by the Civil Registry or equivalent office of the municipal government. (1) Marriage fees 1.1 Application fee 30.00 1.2 License fee 20.00 1.3 Solemnization fee 100.00 (2) Registration of documents and for certified copies of documents on file in the Civil Registry: 2.01 Marriage contract 10.00 2.02 Legal separation 200.00 2.03 Divorce 200.00 2.04 Annulment of marriage 200.00 2.05 Legitimation 50.00 2.06 Adoption 100.00 2.07 Voluntary emancipation of minors 50.00 2.08 Court decision recognizing or acknowledging natural children or impugning or denying such recognition 50.00 2.09 Judicial determination of paternity affiliation 50.00 2.10 Court decision or order on the custody of minors and guardianships 50.00 2.11 Change of name 150.00 2.12 Aliases 150.00 2.13 Naturalization 500.00 2.14 Repatriation or voluntary renunciation of citizenship 500.00 2.15 Registration of birth: a. Within thirty (30) days from date of birth Exempted b. After thirty (30) days from date of birth but not more then six months 20.00 c. After six 6 months from the date of birth but not more than one (1) year 50.00 d. After one year 100.00 2.16 Death certificate 10.00 2.17 For each death certificate changed or corrected 10.00 2.18 Court decision or order to correct or change entry in any certificate of birth, marriage or death 100.00 2.19 Filing supplemental birth certificate 20.00 2.20 Photography of documents on file with the Civil Registry 10.00 2.21 Certified xerox and/or true copies 15.00 2.22 Permit for cadaver disposition: a. Burial permit fee 15.00 b. For each duplicate burial permit 15.00 c. For exhumation of cadaver 15.00 d. For removal of cadaver 15.00 e. For cremation 15.00 f. Entrance from other city/town 20.00 g. Transfer to other municipality 40.00 h. Cemetery fee New 500.00 Old 300.00 Bone Chamber 150.00 (b) The Civil Registrar or equivalent functionary shall issue the following documents without payment of the fee herein required: CSIHDA (1) Certified copy of any document for official use at the request of a competent court or other government agency; and (c) The fees shall be paid to the Municipal Treasurer or his duly authorized deputies before registration of the document or issuance of the certified copy thereof. SECTION 33. Secretary's Fee . (a) The following fees are hereby imposed on every person securing a copy of official records and documents in any of the offices of the municipal government: (1) For every page or fraction thereof (typewritten, not including the certificate and any notation) 5.00 (2) Where the copy to be furnished is in printed form, in whole or in part, for each page (double the fee if there are two pages in a sheet) 10.00 (3) For each certificate of correctness with seal of office written on the copy or attached thereto 10.00 (4) For certifying the official act of a Municipal Judge, or other certificate (Judicial) with seal 10.00 (5) For certified copies of any paper, record, decree, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page 10.00 (6) Xerox or any other copy produced by copying machine, per page 5.00 (7) Photo copy per page 10.00 (8) Additional Services: 8.1 For the issuance of local tax clearance certificate: For travel 15.00 For court case 10.00 For all other purposes 10.00 8.2 Registration of foreign decree by adoption 100.00 8.3 For annotation and/or correction of entries in the Civil Registry documents 100.00 8.4 Registration of any other legal document for record purposes 15.00 8.5 For obtaining blank application forms for marriage (4 sheets) 10.00 8.6 For an application for processing with regard to backpay claims 10.00 8.7 For verification of any particular civil registry document 10.00 (b) The secretary's fee shall be paid to the Municipal Treasurer or his deputy at the time of the request for the issuance of a copy of any official record or document by the person requesting the same. TaDAIS (c) The secretary's fees imposed herein shall not be collected for copies furnished to agencies, offices and other branches of the government for official business, except those copies required by the courts at the request of the litigants, in which case the fees shall be collected. SECTION 34. Police Clearance Fees . (a) The following fees shall be collected for every certificate issued to a person requesting issuance of police clearance: (1) For employment, scholarship, study grant or other purposes not herein specified 15.00 (2) For firearms permit application 50.00 (3) For a change of name 50.00 (4) For passport or visa application 100.00 (5) For application for Filipino citizenship 200.00 (6) Other Reason 150.00 (b) Any renewal of police clearance certificate shall be charged the same rate, except those renewed within one (1) year from the issuance of the original which shall be subject to fifty (50%) of the fee payable. (c) The fees shall be paid to the Municipal Treasurer or his duly authorized deputies by the person applying for police clearance. (d) the fee shall not be collected from officials and employees of local and national governments, in relation to official business. SCEDAI SECTION 35. Fees for Impounding and/or Sale of Astray Animals . (a) There shall be imposed the following fees for the impounding of astray animals, including the cost of feeding the same: (1) Large cattle per day 20.00 (2) All other animals, per day 20.00 (b) The impounding fees shall be collected by the Municipal Treasurer, thru the Municipal Pound Officer or equivalent functionary. (c) In case of failure to pay the prescribed fee for impounding of astray animals within seven (7) days, the impounded animal shall be sold at public auction, the proceeds of which shall be applied to satisfy the cost of impounding and the excess (if any) shall be given to the owner of the astray animal. aEHIDT SECTION 36. Registration Fees for Carts and Sledges . There shall be paid to the Municipal Treasurer an annual registration fee of TWENTY PESOS, P20.00 for each cart and sledge or similar contrivance used on any public street or road within the Municipality of Valenzuela. SECTION 37. Fees for Circus or Menagerie Parades . A fee of ONE HUNDRED PESOS, 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. SECTION 38. Dog License Fees . (a) There shall be paid to the Municipal Treasurer by every owner of a dog within the Municipality of Valenzuela an annual fee of TEN PESOS, P10.00. No person shall keep or own any dog over three (3) months of age without first securing a license therefore from the Municipal Treasurer or his duly authorized deputies. The latter shall keep a register of all licensed dogs, describing the same by name, breed, color and sex, and shall enter therein the name and address of the owner or keeper and the number of the license. (b) The fee imposed herein shall be paid on the date the dog reaches three (3) months old and on the same date every year thereafter. Dogs which are more than three (3) months old upon the effectivity of this Code shall be registered and the fees imposed herein shall be paid within one (1) month from such effectivity and on the same date very year thereafter. aATCDI SECTION 39. Tricycle and "Trisikad" Fees . (a) The Municipal Treasurer shall collect from every owner or operator of tricycles and "trisikad" used for conducting passengers and/or for transporting goods within the municipality of Valenzuela, an annual registration fee in accordance with the following schedule: (1) For each tricycle (MCH) 270.00 (2) For each "trisikad" 50.00 (b) Each driver of tricycle and "trisikad" used for conducting passengers and/or for transporting goods within the municipality of Valenzuela shall secure a mayor's permit from the Mayor or his duly authorized representative upon payment of an annual license fee at the rate of SEVENTY FIVE PESOS (P75.00). aHcDEC (c) The annual registration and license fees prescribed herein shall be paid to the Municipal Treasurer or his duly authorized deputies within one (1) month from the effectivity of this Code or before starting to operate and/or drive the aforementioned vehicles. The registration and license shall be renewed on or before the anniversary date thereof. (d) Failure to pay the registration and/or license fees on time shall subject the individuals concerned to a surcharge of twenty-five percent (25%) of the amount of fees not paid on time and an interest of two percent (2%) per month of the unpaid fees including surcharges, until such amount is fully paid but in no case shall the total interest exceed thirty-six (36) months. SECTION 40. Vehicle Alteration Fee . Every car, jeep, truck or other motor vehicle shop owner in the municipality shall secure a permit from the Integrated National Police and pay a fee of THIRTY PESOS, P30.00 to the Municipal 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. CIScaA SECTION 41. Benefit Ball Permit Fee . No person shall conduct, manage or promote any benefit ball or dance within the municipality wherein admission fees are charged or invitations are sold without first obtaining a permit therefore from the Mayor or his duly authorized deputies and paying a fee of ONE HUNDRED PESOS, P100.00 per day. The permit shall be issued only to reputable persons or organizations. SECTION 42. Registration Fee for Animal-Drawn Vehicles . Every owner or operator of any animal drawn vehicle in the municipality, such as calesa, carretela, caromata or the like, shall register such vehicle with the Municipal Treasurer or his duly authorized deputies. The latter shall issue the corresponding plate number upon payment of an annual fee of FIFTY PESOS, P50,00 and renewable every year thereafter on or before the anniversary date thereof. The operation of such vehicle shall be limited to such district, streets, or roads designated by the Traffic Bureau of the Integrated National Police or its duly authorized deputies. SECTION 43. Non-Motorized Banca License Fee . No person shall own, possess, or maintain any non-motorized banca, to be used in waters within the territorial jurisdiction of the municipality, either for hire or private use, without first securing a license therefore from the Municipal Treasurer or his duly authorized deputies, for which an annual fee of THIRTY PESOS, 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. CHAPTER 44 Construction or Building Permit, Certificate of Occupancy and other Similar Fees SECTION 44.01 No person, firm, or corporation including any agency or instrumentality of the government shall construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit therefor from the Office of the Municipal Engineer, who shall process and issue the same after payment of the corresponding regulatory fees to the Municipal Treasurer. cDCaTS SECTION 44.02 Applicants who are not exempt shall pay the corresponding fees on construction, building, installation, erection and or occupancy as herein set forth; SECTION 44.03 Establishment of Line and Grade : 1) All sides fronting or abutting streets, esteros, rivers and creeks: a) First ten (10) meters P40.00 b) Every meter or fraction thereof in excess of 10 meters 2.00 2) All other sides: Every meter or fraction thereof 1.00 SECTION 44.04 Schedule of Building Permit Fees : 1) Construction/addition/renovation/alteration of residential buildings shall be assessed according to the following rates: DaCEIc AREA a) Original complete construction up to 20 sq. m. Exempted b) Addition/renovation/alteration up to 20 sq. m. P3.00 c) Above 20 sq. m. to 50 sq. m. 3.00 d) Above 50 sq. m. to 100 sq. m. 4.00 e) Above 100 sq. m. to 150 sq. m. 5.00 f) Above 150 sq. m. 6.00 2) Construction/addition/renovation/alteration of commercial and industrial buildings shall be assessed according to the following rates. HIAESC AREA a) Up to 5,000 sq. m. P15.00 b) Above 5,000 sq. m. up to 6,000 sq. m. 14.00 c) above 6,000 sq. m. up to 7,000 sq. m. 13.00 3) Construction/addition/renovation/alteration of social, educational and institutional buildings shall be assessed according to the following rates: AREA a) Up to 5,000 sq. m. P10.00 b) Above 5,000 sq. m. up to 6,000 sq. m. 9.00 c) Above 6,000 sq. m. up to 7,000 sq. m. 8.00 4) Construction/addition/renovation/alteration of bldgs./structures for agricultural purposes (includes greenhouses, granaries, barns, poultry houses, piggeries, hatcheries, stables, cowsheds and other structures for the storage of agricultural products and the like) shall be assessed according to the following rates. EDcIAC AREA a) Up to 20 sq. m. Exempted b) Above 20 sq. m. up to 500 sq. m. P5.00 c) Above 500 sq. m. up to 1,000 sq. m. 4.00 d) Above 1,000 sq. m. up to 5,000 sq. m. 3.00 e) Above 5,000 sq. m. up to 10,000 sq. m. 2.00 f) Above 10,000 sq. m. 1.00 5) Construction/addition/renovation/alteration of bldgs./ancillary structures shall be assessed in accordance with the following: cDCEHa a) Buildings, such as private garages and carports (excluding sheds and agricultural buildings grouped under agricultural) shall be charged fifty (50%) percent of the rate of the principal building of which they are accessories. b) All parts of buildings which are open on two or more sides, such as balconies, terraces, lanais and the like, shall be charged fifty (50%) percent of the rate of the principal building of which they are a part. c) Aviaries, aquariums, zoo structures and the like shall be charged in accordance with the rates for agricultural structures. 6) Buildings with height of more than eight (8.00) meters shall be charged an additional fee of one (P1.00) peso per cubic meter above eight (8) meters. SECcAI The height shall be measured from the ground level up to the bottom of the roof slab or the top line of girt whichever applies. 7) Alteration/renovation/improvement on vertical dimensions of buildings/structures, such as facades, exterior and interior walls, shall be assessed in accordance with the following rates: Concrete, Bricks, or C.H.B. and the like Others Per sq. m. of vertical area P5.00 P400 8) Alteration/renovation/improvement on horizontal dimensions of buildings structures, such as floorings, ceilings and roofings shall be assessed in accordance with the following percentages of the fees prescribed under Item II, paragraph 2 and 5 above, of this Section whichever category applies. a) Concrete, bricks or tiles and the like Fifty (50%) Percent b) Others Thirty (30%) Percent 9) Repairs on Buildings/Structures: a) Residential/Commercial/Industrial/Institutional: a.1) Repairs costing up to P10,000.00 Exempted a.2) Repairs costing more than P10,000.00 shall be charged one-half of one (0.5%) percent of the estimated cost of repair. b) Agricultural: b.1) Repairs costing up to P4,000.00 Exempted b.1) Repairs costing more than P4,000.00 shall be charged one-half of one (0.5%) percent of the estimated cost of repair. c) Ancillary: c.1) Repairs costing up to P1,000.00 Exempted c.2) Repairs costing more than P1,000.00 shall be charged one-half of one (0.5%) of the estimated cost of repair. 10) Raising of Buildings/Structures: Assessment of fees for raising of any building/structure shall be based on the new usable floor area generated. The fees to be charged shall be as prescribed under Item II, paragraph 2 and 5 above of this Section, which ever category applies. 11) Demolition/Moving of Buildings/Structures: a) Demolition Fee per sq. m. of area involved P4.00 b) Moving Fee * per sq. m. of area of building/structure to be moved 4.00 * If a building/structure, for which a Moving Permit has been issued is already covered by a building permit and certificate of occupancy, a new building permit shall not be required therefor at its new site: NOTE: Before the issuance of a Moving Permit: 1. If the building/structure to be moved will pass over any highway/street/road, a clearance shall first be obtained by the owner from the proper Highways/Traffic Authority. ScCIaA 2. Should any utility line be affected, the utility company concerned shall be notified by the owner and clearance secured from them. 12) Construction of Slipways: (See NOTES* following paragraph #15 below) Per lineal meter or fraction thereof P200.00 NOTE: This fee includes the cradle, however, the winch motor shall be charged separately. 13) Construction of Dry Docks: (See NOTE * following paragraph #15) Per cubic meter or fraction thereof P100.00 NOTE: The pumps and motors shall be charged separately. 14) Construction of Wharves, Docks and Piers: (See NOTE * on the next paragraph no.) a) Wood per sq. m. or fraction thereof P10.00 b) Reinforced Concrete per sq. m. or fraction thereof 15) Construction of Pier Sheds/Warehouses/Cemerines*: See Schedule of Fees under paragraph #3 above (Category #2 Buildings) * Before the issuance of the building permit, clearance shall first be obtained by the owner from the proper authority, such as the Philippine Ports Authority, Philippine Coast Guard, Bureau of Public Works, etc. SECTION 44.05 Ancillary Structures : 1) Bank and Record Vaults: Per cu. m. or fraction thereof P50.00 2) Swimming Pools: a) Residential Per cu. m. or fraction thereof P5.00 b) Commercial Per cu. m. or fraction thereof P20.00 c) Social/Institutional Per cu. m. or fraction thereof P20.00 NOTE: Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged fifty (50%) percent of the above rates. Ancillary structures to swimming pools, such as shower rooms, locker rooms and the like shall be charged fifty (50%) percent of the rates corresponding to the category of swimming pools, as provided for under Item II, paragraph 2 and 4 above, of this Section. DEAaIS 3) Construction of firewalls separate from the building: a) Per square meter or fraction thereof 5.00 b) Provided, that the minimum fee shall be 50.00 4) Construction/erection of towers: a) Residential Exempted Trilon Self-supporting (Guyed) b) Commercial/Industrial b.2) Up to 10 mtrs. in height P1,000.00 P100.00 b.2) Every meter or fraction thereof in excess of 10 mtrs. 50.00 5.00 c) Institutional 1. Up to 10 mtrs. in height 800.00 80.00 2. Every meter or fraction thereof in excess of 10 mtrs. 40.00 4.00 NOTE: Towers with platforms or floors shall be charged an additional fee in accordance with Item II, paragraph 3 and 4 above, of this Section. 5) Commercial/Industrial Storage Silos: a) Up to 10 meters in height P1,000.00 b) Every meter or fraction thereof in excess of 10 meters 50.00 NOTE: Silos with platforms or floors shall be charged an additional fee it accordance with Item II, paragraph 3 and 4 of this Section. AEIDTc 6) Construction of Smokestacks and Chimneys for Commercial Industrial Use: a) Smokestacks: a.1) Up to 10 meters in height, measured from the base P300.00 a.2) Every meter or fraction thereof in excess of 10 meters 20.00 b) Chimneys: b.1) Up to 10 meters in height, measured from the base 100.00 b.2) Every meter or fraction thereof in excess of 10 meters 10.00 7) Construction of Commercial/Industrial fixed Ovens: Per square meter or fraction thereof of interior floor area P100.00 8) Construction of Industrial Kiln/Furnace * Per cu. m. or fraction thereof of volume P50.00 9) Construction of reinforced concrete or steel tanks forCategory I Building: a) Up to 2 cu. m. Exempted b) every cu. m. or fraction thereof in excess of 2 cu. m. P100.00 10) Construction of reinforced concrete tanks for Comm'l./Industrial Use: a) Up to 10 cu. m. P1,000.00 b) Every cu. m. or fraction thereof in excess of 10 cu. m. 50.00 11) Construction of Waste Treatment Tanks (Including Sedimentation and Chemical Treatment Tanks) Per cu. m. of volume P20.00 12) Construction of Steel Tanks for Commercial/Industrial Use: a) Above Ground: a.1) Up to 10 cu. m. P500.00 a.2) Every cu. m. or fraction thereof in excess of 10 cu. m. up to 100 50.00 a.3) Every cum. or fraction thereof in excess of 100 cu. m. up to 1,000 20.00 a.4) Every cu. m. or fraction thereof in excess of 1,000 cu. m. up to 5,000 15.00 a.5) Every cu. m. or fraction thereof in excess of 5,000 cu. m. up to 10,000 10.00 a.6) Every cu. m. or fraction thereof in excess of 10,000 cu. m. up to 20,000 5.00 a.7) Every cu. m. or fraction thereof in excess of 20,000 cu. m. 5.00 b) Underground: b.1) Up to 20 cu. m. P300.00 b.2) Every cu. m. or fraction thereof in excess of 20 cu. m. 50.00 13) Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks: a) Underground: Per cu. m. or fraction thereof of excavation P10.00 b) Saddle or trestle mounted horizontal tanks: Every cu. m. or fraction thereof of volume of tank 1.00 c) Reinstallation of vertical storage tanks shall be considered as new construction. Corresponding fees shall be charged in accordance with paragraph 12-a above. 14) Booths, Kiosks, Platforms, Stages and the like: a) Construction of permanent type booths, kiosks, platforms, stages and the like: Per sq. m. or fraction thereof of floor area P20.00 b) Construction of temporary type booths, kiosks, platforms, stages; field offices, laborers' quarters and the like: Per sq. m. or fraction thereof of floor area 5.00 c) Inspection of knock-down type temporary booths, platforms, stages and the like: Per unit 50.00 SECTION 44.06 Construction of Tombs and Canopies, Mausoleums and Niches in Cemeteries and Memorial Parks : 1) Plain tombs, cenotaphs, or monuments w/o backdrop wall, canopy or roofing Exempted 2) Canopied tombs, whether partially or totally roofed over, per sq. m. of covered area 5.00 3) Semi-enclosed mausoleums, whether canopied or not, per sq. m. of built up area 5.00 4) Totally enclosed mausoleums, per sq. m. of floor area 15.00 5) Multi-level interment niches, per sq. m. of floor area, per level 5.00 SECTION 44.07 Sanitary/Plumbing Permit Fees : 1) Installation Fees: a) One unit, composed of one water closet, two floor drains, one lavatory, two faucets and one shower head P50.00 b) Every fixture in excess of on unit: a.1) Each water closet P10.00 a.2) Each floor drain 5.00 a.3) Each sink 5.00 a.4) Each lavatory 10.00 a.5) Each faucet 3.00 a.6) Each shower head 3.00 a.7) Each slop sink 10.00 a.8) Each urinal 5.00 a.9) Each bath tub 10.00 a.10) Each grease trap 10.00 a.11) Each garage trap 10.00 a.12) Each bidette 5.00 a.13) Each dental cuspidor 5.00 a.14) Each gas-fired water heater 5.00 a.15) Each drinking fountain 3.00 a.16) Each bar or soda fountain sink 5.00 a.17) Each laundry sink 5.00 a.18) Each laboratory sink 5.00 a.19) Each fixed type sterilizer 3.00 a.20) Each water meter 3.00 2) Construction of septic vault: a) Category 1 (Residential) Exempted b) All other categories: b.1) Up to 5 cu. m. of digestion chamber P10.00 b.2) Every cu. m. or fraction thereof in excess of 5 cu. m. 3.00 SECTION 44.08 Electrical Permit Fees : 1) Lighting Power System: a) Each switch, lighting and/or convenience outlet P1.00 b) Each remote control master switch 30.00 c) Each special purpose outlet of 20 amperes capacity or more 4.00 d) Each time switch 4.00 2) Appliances for Commercial/Industrial Use: a) Each range or heater: a.1) Up to 1 KW P4.00 a.2) Every KW or fraction thereof in excess of 1 KW 2.00 b) Each refrigerator or freezer 6.00 c) Each washing machine or dryer 6.00 d) Each commercially used hair curling apparatus or hair dryer 6.00 e) Each fixed type electric fan 3.00 f) Each electric typewriter, cash register or adding machine 3.00 3) Electrical equipment or apparatus for commercial/industrial use: a) Each electric bell, annunciator system P6.00 b) Each fire alarm unit 3.00 c) Each arc (light) lamp 15.00 d) Each flasher, beacon light 6.00 e) Each x-ray equipment 30.00 f) Each battery charging rectifier 15.00 g) Each electric welder: g.1) Up to 1 KVA/KW 6.00 g.2) Every KVA/KW or fraction thereof in excess of 1 KVA/KW 4.00 h) Each neon sign transformer 4.00 i) Each neon sign unit 4.00 j) Each telephone switchboard (PBX, PABX, TELEX machine, etc.) 15.00 k) Each trunkline 6.00 l) Each telephone apparatus 4.00 m) Each intercom master 4.00 n) Each slave 2.00 4) Motion Picture Projectors for commercial use: a) 16 mm per unit P100.00 b) 35 mm per unit 150.00 c) 70 mm and above per unit 250.00 5) TV Cameras for commercial industrial use: Per unit P100.00 6) Motors and Controlling Apparatus/Unit: a) Up to 1/4 HP P6.00 b) Above 1/4 HP up to 1 HP 10.00 c) Above 1 HP up to 5 HP 20.00 d) Above 5 HP up to 10 HP 25.00 e) Above 10 HP up to 20 HP 40.00 f) Every HP in excess of 20 HP 2.00 7) Generators (AC or DC)/Unit: a) Up to 1 KW P6.00 b) Above 1 KW up to 5 KW 20.00 c) Above 5 KW up to 10 KW 25.00 d) Above 10 KW up to 20 KW 40.00 e) Every KW or fraction thereof in excess of 20 KW 2.00 8) Transformer and Sub-Station Equipment: a) Each transformer up to 1 KVA P4.00 b) Every KVA or fraction thereof in excess of 1 KVA up to 2,000 KVA (based on nameplate ratings) 2.00 c) Each transformer above 2,000 KVA 4,000.00 d) Each safety switch or circuit breaker up to 50 amperes and not exceeding 600 volts 3.00 e) Each safety switch, air circuit breaker, oil circuit breaker or vacuum circuit breaker other than motor controlling apparatus, above 50 amperes up to 100 amperes, and not exceeding 600 volts 6.00 f) Every 50 amperes or fraction thereof in excess of 100 amperes 2.00 g) Every 10,000 amperes or fraction thereof of interrupting capacity of every air circuit breaker, oil circuit breaker or vacuum circuit breaker operating above 600 volts 6.00 NOTE: Machinery, equipment and installations of utility companies used in the generation, transmission and distribution of power shall not be subject to Permit and Inspection fees. DHSCEc 9) Each temporary lighting or convenience outlet for celebration, ferias or construction purposes P2.00 10) Other electrical apparatus or appliances not otherwise provided for in this Item No. VI: Every KW or fraction thereof P6.00 11) Temporary Current Connection: a) Temporary Current Connection Permit shall be issued for testing purposes only in commercial and/or industrial establishments. Regular fees shall be charged and collected in accordance with the fees prescribed in this Item. DcSACE b) If no final approval is issued within sixty (60) days, a new writing permit shall be secured and all corresponding permit fees shall be paid. 12) Pole/Attachment Location Plant Permit: a) Approved Pole Location Plant Permit/Pole P40.00 b) Approved Attachment Location Plan Permit/Attachment 13) Miscellaneous Fees: 40.00 a) Each union, separation, alteration, reconnection or relocation of electric meter: a.1) Residential P25.00 a.2) Commercial/Industrial 80.00 a.3) Institutional 40.00 b) Issuance of Wiring Permit: b.1) Residential P20.00 b.2) Commercial/Industrial 50.00 b.3) Institutional 30.0 SECTION 44.09 Mechanical Permit Fees : 1) Refrigeration, Air Conditioning andMechanical Ventilation: a) Refrigeration (cold storage) per ton, or fraction thereof P60.00 NOTE: Household refrigerator, freezers, fans, etc. used in single detached, duplex or multiple family dwellings are exempted from permit fees. b) Ice Plants per ton or fraction thereof P100.00 c) Package and Centralized Air Conditioning Systems: c.1) Up to 100 tons, per ton P150.00 c.2) Every ton or fraction thereof above 100 tons 80.00 d) Window type air conditioners/unit P100.00 NOTE: Window type air conditioners used in single detached, duplex or multiple family dwellings are exempted from permit fees. e) Mechanical Ventilation per HP or fraction thereof of blower or fan, or metric equivalent P40.00 NOTE: In a series of AC/REF systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/inspection fees and shall not be considered individually. For evaluation purposes: e.1) For Ice Making: 3.5 HP per ton, for compressors up to 50 tons capacity 3.25 HP per ton, for compressors above 50 tons up to 200 tons capacity 3.10 HP per ton, for compressors above 200 tons capacity e.2) For Air-Conditioning: 1.25 HP per ton, for compressors of 1.2 tons up to 5 tons capacity 1.10 HP per ton, for compressors above 5 tons up to 50 tons capacity 1.00 HP per ton, for compressors above 50 tons capacity e.3) For Commercial/Industrial Refrigerator w/out Ice Making: 1.5 HP per ton, for compressors of 1 ton up to 5 tons capacity 1.4 HP per ton, for compressors above 5 tons up to 50 tons capacity 1.3 HP per ton, for compressors above 50 tons capacity. 2) Escalators and Moving Walks: a) Up to 50 lineal meters, per lineal meter or fraction thereof P40.00 b) Every lineal meter or fraction thereof in excess of 50 lineal meters 20.00 3) Elevators, per unit: a) Up to 1,000 kg. capacity P8,000.00 b) Above 1,000 kg. capacity 10,000.00 c) Freight Elevators 10,000.00 d) Motor Driver Dumbwaiters 500.00 e) Construction elevators for materials 500.00 g) Car Elevators 10,000.00 4) Boilers/Unit: a) Up to 10 HP P500.00 b) Above 10 HP up to 30 HP 800.00 c) Above 30 HP up to 50 HP 1,000.00 d) Above 50 HP up to 70 HP 1,500.00 e) Above 70 HP up to 90 HP 1,500.00 f) Above 90 HP up to 100 HP 2,500.00 g) Every HP above 100 HP 6.00 NOTE: Boiler rating shall be computed on the basis of one (1) sq. m. of heating surface for one (1) boiler HP. 5) Pressurized Water Heaters/Unit P400.00 NOTE: Pressurized water heaters used in single detached, duplex or multiple family dwellings are exempted from permit fees. 6) water pump and sewage pumps for buildings/structures used for commercial/industrial purposes/Unit: Per HP or fraction thereof P50.00 7) Automatic fire extinguishers, per sprinkler head P5.00 8) Stationery Standby Generating Sets/Unit: a) Up to 10 HP P400.00 b) Above 10 HP up to 30 HP 600.00 c) Above 30 HP up to 50 HP 800.00 d) Above 50 HP up to 70 HP 1,000.00 e) Above 70 HP up to 90 HP 1,200.00 f) Above 90 HP up to 100 HP 1,500.00 g) Every HP above 100 HP 4.00 9) Compressed Air, Vacuum, Institutional and/or Industrial Gases, per outlet P20.00 10) Other Internal Combustion Engines, including cranes, fork-lifts, loaders, pumps, mixers, compressors and the like, not registered with the LTC: a) Up to 10 HP P400.00 b) above 10 HP up to 30 HP 500.00 c) Above 30 HP up to 50 HP 600.00 d) Above 50 HP up to 70 HP 800.00 e) Above 70 HP or fraction thereof above 90 HP 100.00 11) Pressure Vessels: Per cu. m. or fraction thereof 50.00 12) Other Machinery/Equipment for Commercial/ Industrial use not elsewhere specified, per HP or fraction thereof P50.00 13) Pneumatic Tubes, Conveyors, Monorails for Materials handling, per lineal meter P25.00 SECTION 44.10 Fencing Permit Fees : 1) Fences made of indigenous materials and/or barbed wire, chicken wire, hog wire Exempted 2) Fences up to 1.80 meters in height, made of materials other than those mentioned in the above paragraph P3.00 3) Fences in excess of 1.80 meters in height, made of materials other than those mentioned in paragraph 1 under this Item, per lineal meter, or fraction thereof P3.00 SECTION 44.11 Construction of Sidewalks : a) Up to 20 sq. m. P200.00 b) Every sq. m. or fraction thereof in excess of 20 sq. m. 10.00 SECTION 44.12 Paved Areas Intended for Commercial/Industrial/Social/Institutional Use, such as Parking Areas, Gasoline Station Premises, Skating Rinks, Pelota Courts, Tennis and Basket-ball Courts and the like : Per sq. m. or fraction thereof of paved area P3.00 SECTION 44.13 Use of Streets and Sidewalks as Permitted Under Chapter 11 of the National Building Code and Rule IX of each Implementing Rules and Regulation : 1) Use of Sidewalk: a) Up to 10 sq. m. of sidewalk, per calendar month P400.00 b) Every sq. m. or fraction thereof in excess of 20 sq. m. per calendar month 10.00 2) Erection of Scaffoldings Occupying Public Areas: a) Up to 10 lineal meters of frontage, per calendar month P200.00 b) Every lineal meter or fraction thereof of frontage in excess of 10 lineal meters, per calendar month 15.00 SECTION 44.14 Certificates of Use or Occupancy : 1) Category I (Residential) a.1) Buildings made of traditional indigenous materials as defined under Section 209 of the National Building Code P200.00 a.2) Buildings costing more than P15,000.00 up to P50,000.00 400.00 a.3) Buildings costing more than P50,000.00 up to P100,000.00 500.00 a.4) Buildings costing more than P100,000.00 up to 150,000.00 600.00 a.5) Buildings costing more than P150,000.00 up to P250,000.00 700.00 a.6) Buildings costing more than P250,000.00 up to P500,000.00 800.00 a.7) Buildings costing more than P500,000.00 1,000.00 2) Category II (Commercial/Industrial) a.1) Buildings costing up to P50,000.00 P1,000.00 a.2) Buildings costing more than P50,000.00 up to P100,000.00 1,200.00 a.3) Buildings costing more than P100,000.00 up to P250,000.00 1,400.00 a.4) Buildings costing more than P250,000.00 up to P500,000.00 1,800.00 a.5) Buildings costing more than P500,000.00 2,000.00 3) Category III (Institutional) a.1) Buildings costing up to P50,000.00 P300.00 a.2) Buildings costing more than P50,000.00 up to P150,000.00 400.00 a.3) Buildings costing more than P150,000.00 up to P250,000.00 500.00 a.4) Buildings costing more than P250,000.00 up to P500,000.00 600.00 a.5) Buildings costing more than P500,000.00 800.00 4.) Category IV (Ancillary) a.1) Buildings with floor area up to 20 sq. m. Exempted a.2) Buildings with floor area above 20 sq. m. up to 500 sq. m. P200.00 a.3) Buildings with floor area above 500 sq. m. up to 1,000 sq. m. 200.00 a.4) Buildings with floor area above 1,000 sq. m. up to 5,000 sq. m. 300.00 a.5) Buildings with floor area above 5,000 sq. m. up to 10,000 sq. m. 300.00 a.6) Buildings with floor area above 10,000 sq. m. 400.00 5) Category V: a.1) Garages, carports, balconies, terraces and the like: Fifty (50%) percent of the rate of principal building according to Category. (See Item II, paragraphs 1 to 3 above) a.2) Aviaries, aquariums, zoo structures, and the like. Same rates as for Category IV 6) Ancillary Structures: a) Bank and Record Vaults, per cu. m. of interior volume P15.00 b) Swimming Pool/Unit b.1) Residential 15.00 b.2) Commercial/Industrial 45.00 b.3) Social/Institutional 40.00 b.4.) Improvised swimming pool made of materials listed under Item III, paragraph 2 of this Section: Fifty (50%) percent of the above rates. c) Swimming pool, shower rooms/locker rooms/Unit: c.1) Residential P7.50 c.2) Commercial/Industrial 25.00 c.3) Social/Institutional 50.00 d) Towers/Unit: Trilon Self-supporting (Guyed) d.1) Residential Exempted Exempted d.2) Commercial/ Industrial P60.00 P40.00 d.3) Social/Institutional 40.00 20.00 e) Comm'l/Industrial Storage Silos/Unit P100.00 f) Smokestacks/Unit P50.00 g) Chimneys/Unit P50.00 h) Commercial/Industrial Fixed Ovens/Unit P50.00 i) Industrial Kiln/Furnace/Unit P100.00 j) Reinforced Concrete Tanks/Unit: j.1) Residential: j.1.1) Up to 2 cu. m. Exempted j.1.2) above 2 cu. m. P50.00 j.2) Commercial/Industrial 100.00 j.3) Social/Institutional 150.00 k) Steel Tanks/Unit: k.1) Residential: k.1.1) Up to 2 cu. m. Exempted k.1.2) Above 2 cu. m. P20.00 k.2) Commercial/Industrial: k.2.1) Above ground P200.00 k.2.2) Underground 200.00 k.3) Social/Institutional 200.00 1) Booths, Kiosks, Platforms, Stages, and the like P200.00 SECTION 44.15 Change in Use/Occupancy : Every sq. m. or fraction thereof of area affected P5.00 SECTION 44.16 Certificate of Occupancy for Buildings/Structures Completed Prior to Effectivity of the NBC : NOTE: The National Building Code (NBC) (PD 1096) became effective on February 19, 1977. cASIED 1) Category I (Residential) a.1) Indigenous family dwellings and houses of mixed materials having an area not exceeding 40 sq. m. for which applications are filled within the 2-year period Exempted a.2) Indigenous family dwellings and houses of mixed materials having an area of not exceeding 40 sq. m. for which applications are filed after the 2-year period P400.00 a.3) Buildings with area above 40 sq. m. up to 100 sq. m. 400.00 a.4) Buildings with area above 100 sq. m. up to 200 sq. m. 400.00 a.5) Buildings with area above 200 sq. m. up to 300 sq. m. 400.00 a.6) Buildings with area above 300 sq. m. up to 500 sq. m. 400.00 a.7) Buildings with area above 500 sq. m. 800.00 2) Category II (Commercial/Industrial): a.1) Bldgs. with area up to 5,000 sq. m. P500.00 a.2) Buildings with area above 5,000 sq. m. up to 10,000 sq. m. 1,000.00 a.3) Buildings with area above 10,000 sq. m. up to 20,000 sq. m. 1,500.00 a.4) Buildings with area above 20,000 sq. m. up to 30,000 sq. m. 1,500.00 a.5) Buildings with area above 30,000 sq. m. 2,000.00 3) Category III (Institutional) a.1) Bldgs. with area up to 5,000 sq. m. P600.00 a.2) Buildings with area above 5,000 sq. m. up to 10,000 sq. m. 600.00 a.3) Buildings with area above 10,000 sq. m. up to 20,000 sq. m. 800.00 a.4) Buildings with area above 20,000 sq. m. up to 30,000 sq. m. 800.00 a.5) Buildings with area above 30,000 sq. m. 1,000.00 SECTION 44.17 Annual Inspection Fees : 1) Annual Building Inspection Fees shall be collected by the Building Officials at the following rates a) Category I: a.1) Single detached dwellings units and duplexes Exempted a.2) If the owner requests building inspection, the fee for each of the services enumerated below is P100.00 a.2.1) Land Use Conformity a.2.2) Architectural Presentability a.2.3) Structural Stability a.2.4) Sanitary and Health Requirements a.2.5) Fire Resistive Requirements b) Category II and III: Commercial (excluding amusement houses andgymnasia) industrial, social and institutional buildings with gross value of: b.1) Up to P1 Million P600.00 b.2) Above P1 Million up 5 Million 800.00 b.3) Above P5 Million up to 10 Million 800.00 b.4) Above P10 Million up to 50 Million 1,000.00 b.5) Above P50 Million up to 100 Million 1,000.00 b.6) Above P100 Million 1,500.00 c) Amusement Houses, Gymnasia and the like* c.1) First class cinematographs or theaters P500.00 c.2) Second class cinematographs or theaters 500.00 c.3) Third class cinematographs or theaters 500.00 c.4) Grandstands/Bleachers* 500.00 c.5) Gymnasia and the like* 500.00 *Gymnasia, grandstands, bleachers, concert halls, little theaters, and the like that are integral parts of a school, college or university complex shall be charged in accordance with sub-paragraph (b) above of this Item. 2) Sanitary/Plumbing Inspection Fees: a) Every inspection trip during const'n. P50.00 b) Annual inspection of sanitary/plumbing system 50.00 3) Electrical Inspection Fees: a) Every inspection trip during const'n. 100.00 b) Annual Inspection Fees are the same as corresponding Installation Fees prescribed under Item VI of this Section. TIaEDC NOTE: Category I buildings are exempt from annual inspection. 4) Annual Mechanical Inspection Fees: NOTE: See Note under Item VII, Paragraph 1 above of this Section. a) Refrigeration and Ice Plant/Ton: a.1) Up to 100 tons capacity P30.00 a.2) Above 100 tons up to 150 tons 24.00 a.3) Above 150 tons up to 300 tons 20.00 a.4) above 300 tons up to 500 tons 16.00 a.5) Every ton or fraction thereof above 500 tons 10.00 NOTE: Household refrigerator, freezers, fans, etc. used in single detached duplex or multiple family dwellings are exempted from annual inspection. b) Air-Conditioning Systems: b.1) Window-type air-conditioners/Unit P50.00 NOTE: Window-type air-conditioners used in single detached duplex or multiple family dwellings are exempted from annual inspection. ICHcTD b2) Package or centralized air-conditioning systems: b.2.1) First 100 tons, per ton P30.00 b.2.2) Above 100 tons up to 150 24.00 b.2.3) Above 150 tons up to 300 18.00 b.2.4) Above 300 tons up to 500 16.00 b.2.5) Every ton or fraction thereof above 500 tons 12.00 c) Mechanical Ventilation/Unit: c.1) Up to 1 HP P20.00 c.2) Above 1 HP up to 5 HP 30.00 c.3) Above 5 HP up to 10 HP 60.00 c.4) Above 10 HP up to 20 HP 120.00 c.5) Above 20 HP 180.00 d) Escalators and Moving Walks/Unit P150.00 e) Elevators/Unit: e.1) Passenger elevators: e.1.1) First 5 landings P600.00 e.1.2) Each landing above the 5th 30.00 e.2) Freight elevators 450.00 e.3) Motor-driven dumbwaiters 60.00 e.4) Const'n elevators for materials 450.00 e.5) Car elevators 600.00 NOTE: Additional floor stops/landings shall be inspected and charged in accordance with above rates. DHAcET f) Boilers: f.1) Up to 10 HP P450.00 f.2) Above 10 HP up to 30 HP 600.00 f.3) above 30 HP up to 50 HP 750.00 f.4) Above 50 HP up to 70 HP 900.00 f.5) Above 70 HP up to 90 HP 1,100.00 f.6) Above 90 HP up to 100 HP 1,200.00 f.7) Every HP in excess of 100 HP 10.00 NOTE: Boiler rating shall be computed on the basis of one (1) sq. m. of heating surface for one (1) boiler HP. DTIACH g) Pressurized water heaters/Unit: NOTE: Pressurized water heaters used in single detached or duplex family dwellings are exempt from inspection. h) Automatic fire extinguishers, per sprinkler head P5.00 i) Water and sewage pumps for buildings/structures for commercial/industrial purposes, per unit: i.1) Up to 1 HP P20.00 i.2) Above 1 HP up to 3 HP 45.00 i.3) Above 3 HP up to 5 HP 90.00 i.4) Above 5 HP up to 10 HP 120.00 i.5) Above 10 HP up to 20 HP 150.00 i.6) Above 20 HP up to 30 HP 180.00 i.7) Above 30 HP up to 40 HP 210.00 i.8) Above 40 HP up to 50 HP 240.00 i.9) Above 50 HP up to 60 HP 270.00 i.10) Above 60 HP up to 70 HP 300.00 i.11) Above 70 HP up to 80 HP 330.00 i.12) Above 80 HP up to 90 HP 360.00 i.13) Every HP or fraction thereof above 90 HP 5.00 NOTE: Water and sewage pumps used in single detached or duplex family dwellings are exempt from inspection. TIaCcD j) Standby Generating Sets/Unit: j.1) Up to 10 HP P60.00 j.2) Above 10 HP up to 30 HP 120.00 j.3) Above 30 HP up to 50 HP 180.00 j.4) Above 50 HP up to 70 HP 240.00 j.5) Above 70 HP up to 90 HP 300.00 j.6) Above 90 HP up to 100 HP 360.00 j.7) Every HP or fraction thereof above 100 HP 5.00 k) Other Internal Combustion Engines, including Cranes, Fork-lifts, Loaders, Pumps, Mixers, Compressors and the like, per unit: k.1) Up to 10 HP P120.00 k.2) Above 10 HP up to 30 HP 210.00 k.3) Above 30 HP up to 50 HP 300.00 k.4) Above 50 HP up to 70 HP 400.00 k.5) Above 70 HP up to 90 HP 500.00 k.6) Above 90 HP up to 100 HP 600.00 k.7) Every HP or fraction thereof above 100 HP 5.00 l) Other machinery and/or equipment for commercial/industrial use not elsewhere specified, per unit: l.1) Up to 1/2 HP P10.00 l.2) Above 1/2 HP up to 1 HP 30.00 l.3) Above 1 HP up to 3 HP 60.00 1.4) Above 3 HP up to 5 HP 90.00 l.5) Above 5 HP up to 10 HP 120.00 l.6) Above 10 HP up to 20 HP 150.00 l.7) Above 20 HP up to 30 HP 180.00 l.8) Above 30 HP up to 40 HP 240.00 l.9) Above 40 HP up to 50 HP 300.00 l.10) Above 50 HP up to 60 HP 360.00 l.11) Above 60 HP up to 70 HP 420.00 l.12) Above 70 HP up to 80 HP 480.00 l.13) Above 80 HP up to 90 HP 520.00 l.14) Above 90 HP up to 100 HP 600.00 l.15) Every HP or fraction thereof above 100 HP 5.00 m) Pressure Vessels: Per cubic meter or fraction thereof P50.00 n) Pneumatic Tubes, Conveyors, Monorailsfor materials handling: Per lineal meter or fraction thereof P5.00 o) Testing/Calibration of Pressure Gauge, per Unit 30.00 p) Gas Meters: Each gas meter tested, proved and sealed: p.1) Up to 10 lights P20.00 p.2) Above 10 lights up to 50 lights 25.00 p.3) above 50 lights up to 100 lights 40.00 p.4) Above 100 lights 60.00 q) Every inspection of mechanical rides used in amusement centers of fairs, such as ferris wheels, merry-go-rounds, roller coasters, and the like, per unit P40.00 SECTION 44.18 Sign Permit Fees : 1) Erection of supports of any signboard, billboard, marquee and the like: a) Up to 4 sq. m. of signboard area P100.00 b) Every sq. m. or fraction thereof in excess of 4 sq. m. 20.00 2) Installation Permit Fees: Per sq. m. of display surface or fraction thereof: a) Business Signs: a.1) Neon P50.00 a.2) Illuminated 50.00 a.3) Others 50.00 a.4) Painted-on 50.00 NOTE: Signs not exceeding 0.20 sq. m. of display surface and/or temporary signs for charitable, religious and civic purposes are not required to obtain a permit. DHITSc Fees for the electrical parts of signs are found in Item VI, paragraph 1 and 3 above of this Section. 3) Annual Renewal Fees: Per sq. m. of display surface or fraction thereof: a) Neon signs P50.00 Provided, that the minimum fee shall be 300.00 b) Illuminated signs 50.00 Provided, that the minimum fee shall be 300.00 c) Others 50.00 Provided, that the minimum fee shall be 300.00 d) Painted-on signs 50.00 Provided, that the minimum fee shall be 300.00 SECTION 44.19 Certifications : 1) Certified true copy of building permit P20.00 2) Certified true copy of Certificate of Use/Occupancy 20.00 3) Issuance of Certificate of Damage 20.00 4) Certified true copy of Certificate of Damage 20.00 5) Certified true copy of Electrical Certificate 20.00 6) Issuance of Cert. of Gas Meter Installation 20.00 7) Certified true copy of Cert. of Operation 20.00 SECTION 44.20 Payment of Fees : All fees mentioned in this Chapter shall be paid to the Cashier of the Municipal Building Official or to the Municipal Treasurer before the issuance of the building permit. DTEcSa SECTION 44.21 Penalties : 1) A surcharge of one hundred (100%) percent shall be imposed and collected from any person who shall construct, install, repair, alter or cause any change in the use or occupancy of any building or parts thereof or appurtenances thereto without any permit. 2) All inspection fees shall be paid within 30 days from the prescribed date, otherwise, a surcharge of 25% shall be imposed. 3) Administrative fines, penalties and/or surcharges for various violations of the Code are prescribed under Section 8 to 10 of Rule VIII. SDIACc SECTION 44.22 No Fees or Charges shall be Assessed on the following Applications : 1) Construction/addition/renovation/alteration of traditional indigenous family dwelling unit. 2) Construction/addition/renovation/alteration of Public buildings. For purposes of this Chapter, the term "Public Building or Structure" refers to any building owned, occupied and operated by regular and/or specialized agencies or offices performing purely governmental functions. 3) Construction/addition/renovation/alteration introduced or undertaken by the National Housing Authority on government owned tenement houses and other housing units while the title of the lot is still under the name of the government. 4) Reconstruction of buildings or structures damaged or destroyed by typhoons, fires, earthquakes or other calamities, provided that the cost of such reconstruction shall not exceed twenty (20%) percent of the original construction cost based on the schedule of rates provided in this Chapter and that an application therefor is filed with the Building Official together with the Certificate of Damage which shall be obtained from the Office of the Building Official not later than thirty (30) days after the occurrence of such calamity. 5) Construction of buildings or structures by civic organizations, charitable institutions to be donated to the government for public use. 6) Construction/addition/renovation/alteration/repair of buildings/structures and/or electrical equipment/installations owned by electric cooperatives organized and/or operating pursuant to PD 269. However, individual household members of such cooperatives are not exempt. TaCDAH SECTION 45. Collection of Taxes, Fees and Charges . (a) Unless otherwise provided in this Code, all taxes, fees and charges enumerated in this Code shall be paid within the first twenty (20) days of January, or of each subsequent quarter if the tax, fee or charge is payable in quarterly installments. (b) There shall be imposed a surcharge of twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time and an interest of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid, but in case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. (c) All taxes, fees and charges enumerated in this Code shall be collected by the Municipal Treasurer or his duly authorized representatives. The Municipal Treasurer may designate the barangay treasurers as his deputies to collect taxes, fees or charges. In case a bond is required for the purpose, the municipal government shall pay the premiums thereon in addition to the premiums of bond that may be required by law. SacTAC SECTION 46. Examination of Books of Accounts and Pertinent Records of Businessmen by the Municipal Treasurer . The Municipal Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books, accounts, and other pertinent records of any person, partnership, corporation, or association subject to local taxes, fees and charges in order to ascertain, assess, and collect the correct amount of the tax, fee, or charge. Such examination shall be made during regular business hours, only once for every tax period, and shall be certified to by the examining official. Such certificate shall be made of record in the books of accounts of the taxpayer examined. In case the examination herein authorized is made by a duly authorized deputy of the local treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the taxpayers whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the revenue district office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative. EDHCSI SECTION 47. Repealing Clause . Previous local tax ordinance bearing the same taxes, fees or charges enumerated in this ordinance are hereby repealed or modified accordingly. SECTION 48. Effectivity Clause . This ordinance shall take effect on January first, nineteen hundred ninety-three (January 1, 1993), unless otherwise provided herein, following its posting in at least two (2) conspicuous and publicly accessible places in the municipality of Valenzuela within ten (10) days after its approval, and the publication of the gist of revenue measures containing penal provisions in a newspaper of general circulation. caTIDE CARRIED BY THE VOTE OF; Affirmative: 13 votes in favor Negative: O none against. PASSED: December 7, 1992. (SGD.) HON. JOSE EMMANUEL L. CARLOS Presiding Officer ATTESTED: (SGD.) FLAVIO C. DIAZ Board Secretary (SGD.) HON. ISIDRO S. VALENZUELA Councilor (SGD.) HON. ANTONIO M. DALAG Councilor (SGD.) HON. PIO N. CARREON Councilor (SGD.) HON. EVELYN M. HERNANDEZ Councilor f(SGD.) HON. EDILBERTO M. LOZADA Councilor (SGD.) HON. FERNANDO G. PADRINAO Councilor (SGD.) HON. ALBERTO P. DIZOR Councilor (SGD.) HON. ANTONIO R. ESPIRITU Councilor (SGD.) HON. ERLINDA DELA CRUZ Councilor (SGD.) HON. BENITO C. ENCARNACION Councilor (SGD.) HON. ERNESTO A. CARABEO Councilor (SGD.) HON. ANTONIO C. PADRINAO Councilor (SGD.) HON. ERNESTO P. DE GUZMAN Councilor (ABC) (SGD.) SANTIAGO A. DE GUZMAN Municipal Mayor