Lapu-Lapu City Revised Revenue Code

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EXCERPT FROM THE MINUTES OF THE 20 REGULAR SESSION OF THE 11 SANGGUNIANG PANLUNGSOD OF THE CITY OF LAPU-LAPU HELD AT THE SESSION HALL ON DECEMBER 26, 2007 REGULAR SESSION NO. 20 PRESENT: Hon. Mario Y. Amores, M.D. Hon. Cornelio A. Pahang, M.D. Hon. Alexander M. Gestopa, Jr., M.D. Hon. Efren T. Herrera Hon. Marcial A. Ycong Hon. Damian T. Gomez, Jr. Hon. Rodolfo P. Potot Hon. Queenie M. Ammann Hon. Florito T. Pozon Hon. Reymar E. Dico Atty. Michael M. Dignos ABSENT: Hon. Junard Q. Chan Hon. Eduardo L. Cuizon Hon. Leo F. Mercado

Vice Mayor & Presiding Officer Majority Floor Leader Asst. Majority Floor Leader Minority Floor Leader Sanggunian Member Sanggunian Member Sanggunian Member Sanggunian Member Sanggunian Member Sanggunian Member (PPSK Chairman) Representative of the Mayor Sanggunian Member Sanggunian Member Sanggunian Member (ABC Rep.)

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RESOLUTION NO. 432-2007 432-2007

After due deliberation, the Sangguniang Panlungsod of the City of Lapu-Lapu, on motion of Hon. Damian T. Gomez, Jr. and adopted in mass motion, RESOLVED, to enact, as it is hereby ENACTED the following: ORDINANCE NO. 070-2007

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ORDINANCE APPROVING THE REVISED LAPU-LAPU CITY REVENUE CODE CHAPTER 1 GENERAL PROVISIONS Article A Short Title and Scope of this Code

SECTION 1A-01 Short Title - - This Ordinance shall be known as the REVISED LAPU-LAPU CITY REVENUE CODE.

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20th Reg. Session, 11 th SP, Res. No. 432-2007, Ord. No. 070- 2007 Cont’d: - 2 -

SECTION 1A-02 Purpose - - This code shall govern the levy, assessment, collection and payment of all city taxes, fees, charges and other impositions, whether for revenue or for regulatory purposes, within the territorial jurisdiction of the City of Lapu-Lapu, Cebu,Philippines. SECTION 1A-03 Application and Coverage – Subject to the provisions of pertinent laws in forces which may hereafter be promulgated, this Code shall apply to, and cover all, persons engaged in any occupation or business, or exercising privileges within the City of Lapu-Lapu; the imposition of fees and charges for services rendered in connection with any business, profession or occupation being conducted therein, and to all acts or transactions performed or to be carried within its territorial limits, irrespective of whether they are temporary, transitory, or partly being done in another City, Municipality or jurisdiction and upon which acts or transactions, transactions, taxes, licenses or fees shall be levied in virtue hereof, or local public purposes.

Article B Construction Provisions SECTION 1B-01 Words and Phrases not herein Expressly Defined Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in R.A. 7160 known as the LOCAL GOVERNMENT CODE OF 1991. SECTION 1B-02 Rules of Construction - In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provision or when applied they would lead to absurd or highly improbably improbably results; (a) General Rule - All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such others which may have acquired a peculiar appropriate meaning in this Code shall be construed and understood according to such technical, peculiar or appropriate appropriate meaning. (b) Gender and number - Every word in this Code importing the masculine gender shall shall extend to both both a female female and male. male. Every word importing importing the singular number shall extend and apply to several persons or things and every word importing the plural number shall extend and apply to one person or thing as well.

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(c) Reasonable Time - In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of time - The time within which an act is to be done as provided in this Code or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or a holiday in which case the same shall be excluded from the computation and the next business day shall be considered the last day. (e) Reference - All reference to Chapters, Article, Sections, are to the Chapters, Articles, Sections in this Code, unless otherwise specified. (f) Conflicting provisions of chapters - If the provisions of different Chapters conflict with or contravene each other, the provisions of each Chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting provisions of sections - If the provisions of different sections in the same Article conflict with each other, the provision of the section which is last in point of sequence shall prevail.

Article C Definitions of Terms SECTION 1C-01 Words Defined in this Code - When used in the Code. (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. (b) Capital Investment is the capital which a person employs in any undertaking, or which he contributes to the capital of partnership, corporation, or any other juridical entity or association association in a particular particular taxing jurisdiction. (c) Charge refers to pecuniary liability, as rents or fees against persons or property. (d) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful common social or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance accordance with the universally accepted cooperative principles. principles.

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(e) Corporation includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations pursuant to an operating or agreement under a service contract with the government. General professional partnerships are partnership 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 foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (f) Fee means a charge fixed by law or ordinance for the regulation and inspection of a business or activity. (g) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety. (h) 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 year 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 valueadded tax (VAT) paid by the taxpayer. (i )Levy means an imposition or collection of an assessment, tax, tribute, or

fine. (j) License or Permit is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction. (k) Municipal Waters include not only streams, lakes and tidal waters within the city, 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

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general coastline from points where boundary lines of the city 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. (l) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. (m) Persons - means every natural or juridical being susceptible of rights and obligations or of being the subject of legal relations. (n) Privilege - means a right or immunity granted as a peculiar benefit, advantage or favor. (o) Rental - means the value of the consideration, whether in money or otherwise given for the enjoyment or use of a thing. (p) Lessor – includes any person engaged in the business of leasing or subleasing real property rented or offered for rent. (q) Residents refer to natural persons who have their habitual residence in the city where they exercise their civil rights and fulfill their civil obligations and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular locality. In the absence of such law, juridical persons are residents of the city where they have their legal residence or principal place of business or where they conduct their principal business or occupation. (r) Revenue includes taxes, fees, and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (s) Service means the duties, work or functions performed or discharged by a government officer or by a private person contracted by the government as the case may be. (t) Tax means an enforced contribution, usually monetary in form, levied by the law-making body on persons and property subject to its jurisdiction for the precise purposes of supporting governmental needs.

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(u) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water.

CHAPTER 2 CITY TAXES Article A Real Property Tax SECTION 2A-01. Power to levy Real Property Tax – The City of LapuLapu through the Sangguniang Panlungsod has the power to levy the Ad Valorem Tax on Real Property such as land, buildings, machinery and other improvements located within the territorial jurisdiction of the City of Lapu-Lapu. SECTION 2A-02. Imposition of Real Property Tax – There shall be imposed a Basic Real Property Tax of one point five percent (1.5%) of the assessed value of real property, such as lands, buildings, machinery and other improvements affixed or attached to real property located in this City. SECTION 2A-03. Additional Levy on Real Property for the Special Education Fund (SEF) - There is hereby levied a one percent (1%) tax on the assessed value of real property which shall be in addition to the Basic Real Property. The proceeds thereof shall accrue exclusively to the Special Education Fund (SEF). SECTION 2A-04. Exemptions - The following are exempted from payment of the Basic Real Property tax and the Special Education Fund Tax (SEF); (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; (b) Charitable institutions, churches, and personages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; (c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power;

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(d) All real property owned by duly registered cooperatives as provided for under RA 6938; and (e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein and pursuant to Section 234 of the LGC, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all governmentowned or controlled corporations are hereby withdrawn effective January 1, 1992. SECTION 2A-05. Socialized Housing Tax – Definition - When used in this article for the Socialized Housing Tax: (a) Socialized housing refers to housing programs and projects covering houses and lots or homelots only duly undertaken by the government and private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with the provisions of the R.A 7279 otherwise known as the Urban Development and Housing Act of 1992. (b) Urban area s refer to all cities regardless of their population density and to cities with a population density of at least five hundred (500) persons per square kilometer. SECTION 2A-06. Exemptions - The following are exempted from the Socialized Housing Tax: (a) Those included in the coverage of R.A. 6657, otherwise known as the Comprehensive Agrarian Reform law. (b) Those actually used for national defense and security of the state; (c) Those used, reserved or otherwise set aside for government offices, facilities and other installations whether owned by the National Government, its agencies and instrumentalities, including governmentowned or controlled corporations, or by the local government units. Provided, however, that the lands herein mentioned, or portions thereof, which have not been used for the past ten (10) years from the effectivity of RA 7279 shall be covered by this tax.

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(d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified by the proper government agency; and (e) Those actually and primarily used for religious, charitable, or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks. SECTION 2A-07. Imposition of Tax - There is hereby imposed a socialized housing tax at the rate of zero point five percent (0.5%) on the assessed value of lands in urban areas in excess of fifty thousand pesos (P 50,000.00) SECTION 2A-08. Collection and Accrual of Proceeds - The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds of the additional socialized housing tax shall accrue to the Urban Development and Housing Program of the city. SECTION 2A-09. Administrative Provisions - The City Assessor shall keep an updated record of lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand Pesos (P 50,000). For purposes of collection, the City Assessor shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. SECTION 2A-10. Tax on Idle Lands - There shall be imposed an Additional Ad Valorem Annual Tax on idle lands of not more than three percent (3%) of the assessed value of the property which shall be in addition to the basic real property tax. Idle Lands shall include: a. Agricultural lands, more than one (1) hectare area, suitable for cultivation, dairying, inland fishery and other agricultural uses, onehalf (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least (50) fifty trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands.

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b. Land, other than agricultural land, located in the city, more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this section shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax provided that the individual lots of such subdivisions, the ownerships of which has not been transferred to the buyer shall be considered as part of the subdivisions and shall be subject to the additional tax payable by the subdivision owner or operator. SECTION 2A-11. Idle Lands Exempt from Tax – Idle lands may be exempted from the additional tax levy by reason of force majeure, civil disturbance, natural calamity, or any cause or circumstances which physically or legally prevents the owner of the property or person having legal interest therein from improving, utilizing or cultivating the same. SECTION 2A-12. Listing of Idle Lands by the City Assessor – The City Assessor shall make and keep an updated record of all idle lands located within his area of jurisdiction. For purpose of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. SECTION 2A-13. Time of Payment - The Basic Real Property Tax herein imposed, the additional Tax on Real Property for the Special Education Fund (S.E.F.) and the Socialized Housing Tax shall be due and payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments with the following schedule: 1st Installment 2nd Installment 3rd Installment 4th Installment

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on or before March 31st of the year on or before June 30th of the year on or before September 30th of the year on or before December 31 st of the year.

The Basic Real Property Tax, the additional Tax on Real Property for the Special Education Fund (S.E.F) and the Socialized Housing Tax must be collected simultaneously. Payments of real property taxes shall first be applied to prior years delinquencies, interests and penalties, if any and only after said delinquencies are settled, tax payments may be credited for the current period.

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SECTION 2A-14. Tax Discount for Up-to-Date and Advance Payment – If the Basic Real Property Tax, the additional tax accruing to the Special Education Fund (S.E.F.) and the imposed Socialized Housing Tax for the current year are paid promptly in full or in accordance with the prescribed installment schedule of payment as provided under this Ordinance, the City of Lapu-Lapu grants a ten percent 10% discount of the tax due thereon. However, if the taxpayer pays in full the Basic Real Property Tax, the additional tax accruing to the Special Education Fund (S.E.F) and the imposed Socialized Housing Tax of the ensuing or incoming year/s , the City of Lapu-Lapu grants a fifteen percent 15% discount of the annual tax due. Provided, that such discounts shall only be granted to real properties without any tax delinquency. SECTION 2A-15. Interest on Unpaid Real Property Tax – Failure to pay the Basic Real Property tax and any other Tax levied under this Article upon the expiration of the periods as provided in Section 2A-13, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. Provided, however, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2A-16. Compromise Agreement for Delinquent Taxes – The taxpayer may enter for a compromise with the City Treasurer in the settlement of his/her delinquent realty taxes thru installment basis provided the amount of Real Property Tax does not exceed One Million Pesos (P 1,000,000.00) including surcharges and interest. Further, that the City Treasurer shall require the delinquent taxpayer or his representative to pay a down payment of twenty five percent (25%) of the total delinquency, full payment of the of the tax delinquency for the years the interest of which have not yet maximized or aging below 3 years and a full payment of the current years’ tax due upon the execution of an “Agreement to Pay by Installment” and the remaining balance of seventy five percent (75%) shall be paid in 12, 24 or 36 equal monthly instalments as the City Treasurer deems it reasonable under the circumstances. In special cases, where the delinquent real property tax exceeds the amount of One Million Pesos, the City Treasurer may allow installment payments upon prior approval of the City Mayor. The City Mayor is hereby authorized to extend the installment period of payment of the remaining, as he/she may deem necessary, to Sixty (60) equal monthly installments.

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It shall be noted that such Compromise Agreement shall only be used for purposes of (1.) Business Permit Application, (2.) Electrical Permit Application, and (3) Building Permit Application only where Realty Tax payment is one of the requisites before approval of such applications. It shall be in no case that such Compromise Agreement be used for purposes of issuing Tax Clearances, unless otherwise the delinquent tax has been fully paid. SECTION 2A-17. Guidelines in Computation of Real Property Tax Delinquency – The delinquent taxpayer shall adhere to the schedule of computations for installment payments of delinquent tax as herein provided, to wit. 1. 25% down payment of the prior years’ total tax delinquencies with a maximum of 72% interest or aging 3 years or more, as the law may allow; 2. full payment of the tax delinquency for the years the interest of which have not yet maximized or aging below 3 years; 3. full payment of the current years’ tax due, and; 4. equal monthly installment payments of the 75% remaining balance. SECTION 2A-18. Forms – The agreement may follow the format prescribed by the City Treasurer and shall be accomplished in four (4) copies signed by the delinquent taxpayer or his/her attorney-in-fact and the City Treasurer. Copies of the signed agreement shall be distributed as follows: 1. Original copy to the City Treasurer; 2. Duplicate original to the taxpayer or his duly authorize representative; 3. Triplicate original to the City Mayor; 4. Quadruplicate original to the Office of the City Treasurer. SECTION 2A-19. Default – In case of default by the delinquent taxpayer in the remittance of any installment as they fall due, the remaining balance of unpaid delinquency shall be due and demandable immediately. Continued failure to pay the balance for a non-extendable period of one (1) month from receipt of notice by the delinquent taxpayer shall subject the delinquent property to sale at public auction in accordance with the existing rules and regulations. The agreement shall contain this provision and shall form an integral part thereof.

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SECTION 2A-20. City Treasurer’s Report – The City Treasurer shall submit an annual written summary report to the Sangguniang Panlungsod of the agreements entered into by him/her of the preceding year under this ordinance. SECTION 2A-21. Collection and Distribution of Proceeds - The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the City Treasurer. The City Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay: Provided, that the Barangay Treasurer is properly bonded for the purpose: Provided, further, that the premium on the bond shall be paid by the City Government. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest, in accordance with the provisions of this Article, shall be distributed as follows: 1.

Seventy percent (70%) shall accrue to the General Fund of the City;

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Thirty percent (30%) shall be distributed among the component barangays of the city where the property is located in the following manner: a. Fifty percent (50%) shall accrue to the barangay where the property is located. b. Fifty percent (50%) shall accrue equally to all component barangays of this City.

The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the additional one percent (1%) SEF tax shall be automatically released to the City School Board for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the city school board.

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SECTION 2A-22. Administrative Provisions (a) On the Collection of the Real Property Tax 1. Assessor to Furnish Treasurer with Assessment Roll. The City Assessor shall prepare and submit to the City Treasurer on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. 2. Notice of Time for Collection of Tax. The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of basic real property tax, the additional tax for the SEF and the Socialized Housing Tax or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Article, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the city hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. 3. Payment Under Protest. a. No protest shall be entertained unless the taxpayer first pays the tax. It shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax to the City Treasurer who shall decide the protest within sixty (60) days from receipt. b. Fifty percent (50%) of the tax paid under protest shall be held in trust by the City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Section 2A21 of this Ordinance. c. In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protester, or applied as tax credit against his existing or future tax liability. d. In the event that the protest is denied or upon lapse of the sixty (60) day period prescribed in subparagraph a., the taxpayer may, within sixty (60) days from receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by

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filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 4. Repayment of Excessive Collection. When an assessment of basic real property tax, or any tax levied under this Article, is found to be illegal or erroneous and tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer, may within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 5. Notice of Delinquency in the Payment of the Real Property Tax. a. When the real property tax or any other tax imposed under this Article becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the hall and in a publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the city. b. Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests, and penalties may be made in accordance with Section 13 of this Ordinance, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale.

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6. Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other levied under this Article, the city may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. 7. City Government's Lien. The basic real property tax and any other tax levied under this Article constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and related interests and expenses. 8. Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under this Article, real property subject to such tax may be levied upon through issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The City Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the City. The warrant shall be mailed to or served upon the delinquent owner of the real property of person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the City Assessor and Register of Deeds of the City, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. 9. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or his/her deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service.

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10. Advertisement and Sale. Within thirty (30) days after the service of the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the City Hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the city. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the City Hall, or on the property to be sold, or at any other place as specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod and which shall form part of his records. The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings. Provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The City Treasurer may advance an amount sufficient to defray the cost of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. 11. Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of sale to the date of redemption. Such

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payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the City Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The City Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month computed from the date of sale to the date of redemption by the owner of the delinquent property. Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon and expenses of sale. 12. Final Deed to Purchaser. In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. 13. Purchase of Property by the City Government for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the City Government to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the city without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer the full amount of the real property tax and the related interest, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the city.

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14. Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlungsod may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding subsection at public auction. The proceeds of the sale shall accrue to the General Fund of the City. 15. Further Distraint or Levy. Levy may be repeated if necessary until the full amount due, including all expenses, is collected. 16. Collection of Real Property Tax Through the Courts. The City Government may enforce the collection of the basic real property tax or any tax levied under this article by civil action in any court of competent jurisdiction. a. The City Treasurer shall furnish the City Legal Office a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the city, in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed Ten Thousand Pesos (P 10,000.00) the competent court is the City Trial Court and where the amount is in excess of Ten Thousand Pesos (P 10,000.00), the proper court is the Regional Trial Court. b. Where cognizable in an inferior court, the action must be filed in the city where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff Local Government Unit (LGU) shall file the complaint in the city where the property is situated. c. In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the City Treasurer shall furnish the City Legal Officer the exact address of the defendant where he may be served with summons. 17. Action Assailing Validity of Tax Sale. No court shall entertain action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of

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the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be refunded to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive right of the delinquent owner of real property or the person having legal interest therein have been impaired. 18. Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to, real property, the court may, motu propio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. 19. Treasurer to Certify Delinquencies Remaining Uncollected. The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. (b) Special Provisions. 1. Condonation or Reduction of Real Property Tax and Interest. In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the city, the Sangguniang Panlungsod by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the city affected by the calamity. 2. Condonation or Reduction of Tax by the President of the Philippines. The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the city.

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3. Duty of Register of Deeds. It shall be the duty of the Register of Deeds to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. 4. Insurance Companies to Furnish Information. Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. 5. Fees in Court Actions. As provided for in Section 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the City Treasurer shall be exempt from the payment of court and sheriff's fees. 6. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to City. As provided for in Section 281 of the Local Government Code, all certificates, documents, and papers covering the sale of delinquent property to the city if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. 7. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees. As provided for in Sec. 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. 8. Sale and Forfeiture Before Effectivity of this Ordinance. Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of this Ordinance shall be governed by the provisions of applicable ordinance or laws then in force. SECTION 2A-23. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts - Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under-assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by a fine of not less than One thousand pesos (P1,000.00) nor more than

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Five thousand ,pesos (P5,000.00), or by imprisonment of not less than one (1) nor more than six (6) months, or both such fine and imprisonment, . at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Article to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by a fine of not less than Five Hundred Pesos (P500.00) or more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and punishment, at the discretion of the court. SECTION 2A-24. Penalties for Delaying Assessment of Real Property and Assessment Appeals - Any government official who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than Five Hundred Pesos (P500.00) or more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and punishment, at the discretion of the court.. SECTION 2A-25 - Penalties for Failure to Dispose the Delinquent Real Property at Public Auction. The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Article any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to a fine of not less than One Thousand Pesos (P1,000.00) or more than Five Thousand Pesos (P5,000.00), or by imprisonment of not less than one (1) nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court.

Article B Tax on Transfer of Real Property SECTION 2B-01. Imposition of Tax – There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of zero point seventy five percent (0.75%) of the total consideration involved in the acquisition of the property or of the fair market

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value or the zonal value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. SECTION 2B-02. Time of Payment – The tax herein imposed shall be paid by the seller, donor, transferor, executor, or administrator to the City Treasurer within sixty (60) days from the date of the execution of the deed or from the date of the decedent’s death. SECTION 2B-03. Surcharge for Late Payment – Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of the tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2B-04. Interest on Unpaid Tax – In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2B-05. Administrative Provisions (a) The Register of Deeds of the City shall before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one in place thereof.

(b) For Real Estate Dealer / Developer, verification or presentation of its current Business Permit in this City shall be required before payment of the Tax on Transfer of Real Property.

Article C Tax on Printing and Publication SECTION 2C-01. Imposition of Tax – There is hereby levied a tax at the rate of zero point seventy-five percent (0.75%) of the gross annual receipts for the preceding calendar year on the business of the persons engaged in the printing and/or publication of newspapers and magazines placing of advertisement, obituaries, legal notices, books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other printed materials of similar character/nature. And shall accrue on the first day of the succeeding year.

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. In the case of a newly started business, the tax shall be zero point ten percent (0.10%) 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 of the preceding calendar year, or any fraction thereof. SECTION 2C-02. Exemption – The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education (Dep. Ed.) as school texts or references shall be exempted from the tax herein imposed. SECTION 2C-03. Time of Payment – The tax shall be paid to the City Treasurer within the first twenty (20) days of January or of each subsequent quarter, as the case may be at the option of the taxpayer. SECTION 2C-04. Surcharge for Late Payment - Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2C-05. Interest on Unpaid Tax – In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months.

Article D Franchise Tax SECTION 2D-01. Definition of Franchise – It is a right or privilege, affected with the 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. SECTION 2D-02. Imposition of Tax – There is hereby levied a tax at the rate of zero point eighty five percent (0.85%) on business enjoying a franchise based on the gross annual receipts which shall include both cash sales and sales on account realized during the preceding calendar year within the territorial jurisdiction of the city. And shall accrue on the first (1st) day of the succeeding year.

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In the case of a newly started business, the tax shall be zero point ten percent (0.10%) 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. 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: a.) If the principal office of the business is located in the city, the paid-up capital stated in the articles of incorporation in case of corporations, or in any similar document in case of other types of business organizations, shall be considered as the capital investment. b.) Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another province or city, the paid-up capital referred in (a) 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 province or city where it is located. c.) Where the newly started business located in the city 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 2D-03. Coverage - All business enjoying a franchise either granted by the Congress of the Philippines, national franchising offices, or the Sangguniang Panlungsod when operating within the territorial jurisdiction of the City of Lapu-Lapu shall be subject to the levy and other City regulatory fees. SECTION 2D-04. Time of Payment – The tax shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be at the taxpayer’s option. SECTION 2D-05. Surcharge for Late Payment – Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2D-06. Interest of Unpaid Tax – In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of

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two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months.

Article E Professional Tax SECTION 2E-01. Imposition of Professional Tax - There is hereby imposed an annual Professional Tax of Three Hundred Pesos (P 300.00) on each person authorized to exercise or practice his/her profession requiring government examination. The professionals subject to tax herein are those who have passed the bar examinations or any board or other examinations conducted by the Professional Regulatory Commission (PRC), including, but not limited to, the following: Lawyers, medical practitioners, architects, certified public accountants, electrical, civil, chemical, mechanical, electronics and communication, mining and sanitary engineers, pharmacists, medical technologists, insurance agents and sub-agents, customs brokers, marine surveyors, actuaries, registered plumbers or electricians, veterinarians, dentists, optometrists, opticians, registered nurses, commercial aviators, professional appraisers or connoisseurs of tobacco and other foreign products, licensed ship masters, marine chief engineers, agricultural engineers, geodetic engineers, chief motor engineers, master mariners, marine surveyors, naval architects, sugar technologists, real estate brokers and stock brokers, and other similar professionals not enumerated herein. SECTION 2E-02. Imposition of Occupation or Calling Fee - There is hereby imposed an annual Occupation or Calling Fee of One Hundred Pesos (P 100.00) on each person pursuing his/her occupation or calling. “Occupation” is defined in this Ordinance as one’s regular business or employment or an activity, which principally takes upon one’s time, thought and energies. It include s any calling, business, trade, profession or calling. While “Calling,” means one’s regular business, trade, profession, vocation or employment that does not require the passing of an appropriate government board or bar examinations, including, but not limited to, the following:

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Land surveyor, chief mates, marine second engineers, chiropodists, professional actors or actresses, singers, radio broadcasters, announcers, disc jockeys, tattoers, pelotaries, stage performers, statisticians, commercial stewards and stewardess, flight attendants, insurance adjusters, consultants or agents, dieticians, nutritionists, professional embalmers (authorized by DOH), foresters, geologists, midwives, automotive mechanics (unless s/he is a mechanical engineer who has paid the professional tax), computer technicians, electricians (unless s/he is a electrical engineer who has paid the professional tax), electronics technicians, refrigeration and air condition technicians, hospitality girls, entertainers, hostesses, professional interior decorators, tailors, fashion designers and the likes, professional instructors or teachers in private institutions (unless they have paid their professional tax), psychic healers, soothsayers, seers, therapists (unless a registered nurse), acupuncturists, professional bakers, cattle auctioneers, chef and head cook, club manager, dance instructors/instructress, florists, hairdressers or hairstylists, heavy equipment operators, marine officers (unless s/he is a marine engineer who has paid the professional tax), master carpenters, plumbers, professional beauticians, make-up artists, professional boxers, professional butchers, professional manicurists, professional masons, welders, pipe fitters, professional masseurs, masseuse, professional security officer or guards, professional stevedores, professional waiters/waitresses, swimming instructors, telegraph operators, typewriter and watch repairmen, factory workers working within the City of Lapu-Lapu, and other similar occupations or calling not enumerated herein. SECTION 2E-03. Exemption - Professionals exclusively employed in the government shall be exempted from the payment of this tax or fee. SECTION 2E-04. Time of Payment - The Professional Tax and Occupation or Calling Fee shall be payable annually, on or before the Thirty-First (31st) day of January. Any person first beginning to practice a profession or calling after the month of January must however pay the full tax or fee 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.

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SECTION 2E-05. Administrative Provision - Any individual or corporation employing a person subject to professional tax and/or occupation or calling fee shall require payment by the person so employed of the taxes and fees mentioned herein before employment and annually thereafter. SECTION 2E-06. Duty to Pay (a) Failure to pay the tax or fee within the time fixed in this Ordinance or before the taxpayer begins the practice of his profession or calling, shall subject the taxpayer to surcharge of twenty five percent (25%) of the amount due plus interest upon the unpaid amount of the rate of fourteen percent (14%) per annum from the due date until the tax or fee is duly paid, without prejudice to the application of the civil remedies (b) It shall be the duty and responsibility of the officers and/or owners of the corporation, company or business entity to ensure that all persons employed or to be employed in their respective establishments shall have secured the said permit. (c) To guarantee the faithful compliance of the immediately preceding provision, the concerned company, corporation or business entity shall be responsible to withhold the payment of their respective annual occupation or calling fee and remit the same to the Office of the City Treasurer, LapuLapu City not later than (30) thirty days from date the fee becomes due. (d) Failure to do so would necessarily result to the revocation, cancellation or denial of their business or mayor’s permit without prejudice to the prosecution for the violation of this Ordinance. SECTION 2E-07. Penalty - Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P 1,000.00) but not more than Five Thousand Pesos (P 5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment at the discretion of the court.

Article F Tax on Sand, Gravel and Other Quarry Resources SECTION 2F-01. Imposition of Tax - There is hereby imposed a tax of ten percent (10%) of the fair market value in this city per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, such as but not limited to

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marl, marble, granite, volcanic cinders, basalt, tuff and rock phosphate, extracted from the public lands or from the beds of seas, lakes, rivers, streams creeks, and other public waters within the territorial jurisdiction of the city. For purposes of establishing the fair market value per cubic meter of sand, gravel and other quarry resources on an annual basis, a committee is hereby created composed of: City Treasurer City Engineer City Development Coordinator City Assessor

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Chairman Member Member Member

SECTION 2F-02. Issuance of Permit - Every person who shall extract sand and gravel and other quarry resources shall secure a permit from the City Mayor, pursuant to the procedural guidelines embodied in the Mines Administrative Order No. MRD - 27, series of 1980. SECTION 2F-03. Exemptions - Any government agency that has been granted a gratuitous permit to extract the above-mentioned materials for the purpose of governmental projects within the city, shall be exempt from the payment of the tax herein prescribed. SECTION 2F-04. Time and Place of Payment - The tax shall be due and payable in advance to the City Treasurer or his duly authorized representative before the materials are extracted. SECTION 2F-05. Surcharge for Late Payment - Failure to pay the tax imposed in this Article on time shall subject the taxpayer to a surcharge of twentyfive percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2F-06. Interest on Unpaid Tax - In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the date until the tax is fully paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 2F-07. Sharing of Proceeds - The proceeds of the tax on sand, gravel, and other quarry resources shall be distributed as follows: (a) Highly urbanized city, sixty percent (60%) 28


(b) Barangay where the sand, and other quarry resources are extracted, forty percent (40%)

Article G Amusement Tax SECTION 2G-01. Definitions - When used in this Article: (a) Amusement is a pleasurable diversion and entertainment. synonymous to relaxation, avocation, pastime or fun.

It is

(b) Amusement Places include theaters, cinemas, concert halls, circuses, and other places of amusement where on seeks admission to entertain oneself by viewing the show or performances. SECTION 2G-02. Imposition of Tax - There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at the rate of thirty percent (30%) of the gross receipts from admission fees. SECTION 2G-03. Manner of Computing the Tax - 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 City Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 2G-04. Exemptions - The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock, or similar concerts shall be exempt from the payment of the tax imposed herein but subject to permits and regulatory fees imposed in this Code. SECTION 2G-05. Time and Manner of Payment - The tax shall be due and payable within the first twenty (20) days of the succeeding month. Provided, however, that owners, operators or promoters of seasonal presentations, such as boxing, martial arts, pop or rock concerts and all other similar show shall pay the amusement tax within the next day after the last day of presentation.

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20th Reg. Session, 11 th SP, Res. No. 432-2007, Ord. No. 070-200 7 Cont’d: - 30 -

In the case of itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show or performance. SECTION 2G-06. Surcharge, Interest and Penalties for Late Payments If the amusement tax is not paid within the time fixed, the taxpayer concerned shall be subject to a surcharge of twenty five (25%) of the amount of the tax due, plus an interest of 14% per annum on the unpaid tax, from the date until the tax shall have been fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty six (36) months. In the case of willful neglect to file the returns and pay the tax within the time required of in case a 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 penalties provided under this Section. SECTION 2G-07. Filing of Return - Upon payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from admission fees during the preceding month. SECTION 2G-08. Forms of Tickets - The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide for himself with tickets which shall be serially numbered indicating therein the name of the amusement place and the admission price. The serial number must be printed on both ends of tickets such that when divided into two upon being presented for admission, the serial number shall appear on both parts. The gatekeeper shall drop one-half of the torn ticket in a locked box or receptacle and the other half to be returned to the customer. The box or receptacle shall only be opened in the presence of a representative from the Office of the City Treasurer. SECTION 2G-09. Registration of Admission Tickets - It shall be the duty of every owner, lessee, operator or promoter of theaters, cinemas, circuses, boxing, martial arts, pop or rock concerts and all other activities subject to amusement tax to register with the Office of the City Treasurer all tickets to be sold for admission. No such ticket shall be issued or sold without the same having been previously registered as required under this Section.

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SECTION 2G-10. Verification of Tickets - The City Treasurer shall post a duly authorized inspector at the gates of amusement places for the purpose of verifying all tickets sold thereat. Said duly authorized inspectors shall have access to all admission tickets being sold to the public from opening time of the amusement place up to closing time.

Article H Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers or Retailers in Certain Products

SECTION 2H-01. Imposition of Tax - There is hereby levied 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, cigars and cigarettes, in the amount of Five Hundred Pesos ( P 500.00) and Three Hundred Pesos (P 300.00) fixed tax for every truck, van, or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of soft drinks and other products to sales outlets, or consumers, whether directly or indirectly within the city. An additional amount of One Hundred Pesos P 100.00 will be charged to cover cost of the Vehicle Registration Stickers, which will be pasted in the vehicle. The manufacturers, producers, wholesalers, dealers and retailers referred to in the immediately foregoing paragraph shall be exempt from the tax on peddlers prescribed in this code. SECTION 2H-02. Time of Payment - The tax shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be. SECTION 2H-03. Surcharge for Late Payment – Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2H-04. Interest on Unpaid Tax – In addition to the surcharge for late payment there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. 31

20th Reg. Session, 11 th SP, Res. No. 432-2007, Ord. No. 070- 2007 Cont’d: -32 -

SECTION 2H-05. Administrative Provisions – The owner or proprietor of the truck, van or vehicle shall be required to file an application for business tax and permit in a prescribed form in three (3) copies showing the needed information with the Office of the City Treasurer for processing and approval of the City Mayor. The City Treasurer shall collect the taxes and fees, register the vehicle involved and issue the corresponding sticker and the Official Receipt acknowledging payment, date of payment and the amount paid.

Article I Graduated Tax on Business SECTION 2I-01. Definitions – When used in this Article: (a) Advertising agency includes all persons who are engaged in business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or media, whether in pictorial or reading form. (b) 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 livestock 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 the market. Agricultural products as defined include those that have undergone not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styrofoam or other packaging materials intended to process and prepare the products for the market. The term by-product shall mean those materials which in the cultivation or processing of an article remain over, and which are still of value and marketable like copra cake or molasses from sugar cane.

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(c) Amusement is a pleasurable diversion and entertainment. synonymous to recreation, relaxation, avocation, pastime or fun.

It is

(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. They also include those places where one seeks admission to entertain himself by direct participation. (e) Banks and other financial institutions include banks, offshore banking, non-bank financial intermediaries, lending investors, finance and investment companies, investment house, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange including pre-need company, as defined under applicable law, or rules and regulations. (f) Bar includes any place where intoxicating and fermented liquors or malt are sold, even without food, where services hired hostesses and/or waitresses are employed; and where customers may dance to music not rendered by a regular dance orchestra or musicians hired for the purposes; otherwise, the place shall be classified as a dance hall or night or day club. A cocktail lounge or beer garden is considered a bar even if there are no hostesses or waitresses to entertain customers. (g) Boarding house includes any house where boarders are accepted for compensation by the week or by the month or where meals are served to boarders only. A pension inn (or pension house) shall be considered a boarding house unless, by the nature of its services and facilities, it falls under another classification. (h) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others, but does not include manufacturers of tuba, basi, tapuy, or similar domestic fermented liquors, whose daily production does not exceed two hundred (200), gauge liters. (i) Business Agent (Agente de negocio) includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. (j) Business Center a place for business transactions; a place of transacting business as well as collecting, advertising, purchasing a product or service.

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(k) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid on, before, or after the dancing, and where professional hostesses or dancers are employed. (l) Call Center telecommunication business dealing with customers’ phone calls: a place that handles high-volume incoming telephone calls on behalf of a large organization; A functional area within an organization or an outsourced, separate facility that exists solely to answer inbound or place outbound telephone calls. Usually refers to a sophisticated voice operations center that provides a full range of high-volume, inbound or outbound callhandling service, including customer support operator service, directory assistance, multi-lingual customer support, credit service, card service, inbound and outbound telemarketing interactive voice response and web-based services. (m) 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, hostess, masseurs, commercial stewards and stewardess, etc. (n) Capital investment is the capital which a person puts in any undertaking, or which he contributes to the common stock of a partnership, corporation or any other juridical entity or association. (o) Carenderia refers to any public eating place where food already cooked are served at a price. (p) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (q) Collecting agency includes any person, other than a practicing attorney-at-law, engaged in the business of collecting or suing debts or liabilities placed in his hands, for said collection or suit, by subscribers or customers applying and paying therefore. (r) Commercial broker includes all persons other than importers, manufacturers, producers or bonafide employees, who for compensation or profit, sell or bring about sales or purchases or merchandise for other persons; bring proposed buyers and sellers together or negotiate freights or other business

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for owners of vessels or other means of transportation for shippers, consignees of freight carried by vessels or other means of transportation. The term includes commission merchants. (s) Construction Contractor – shall refer to the principal contractor who has direct contract with the contractee for a specific domestic project. (t) Contractor includes persons, natural or juridical, not subject to professional tax 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 exercise or use of the physical or mental faculties of such contractor or his employees. Shall also apply to, and cover all persons and corporations engaged in any occupation or business exercising privilege with the City of Lapu-Lapu; and to all acts or transactions performed or to be carried within its territorial limits, irrespective of whether they are temporary, transitory or partly being done in another City, Municipality or jurisdiction. As used in this Code, the term contractor shall include but not limited to the following, 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 computer services/rental; proprietors or operators or 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 planting or surfacing and recutting of lumber, sawmills under contract to saw or cuts 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 operator of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops , massage clinics, sauna Turkish and Swedish baths, slenderizing and building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths, and house or sign painters; printers, bookbinders, lithographers,

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publishers except those engaged in the publication 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, manpower services, janitorial services, security services, commercial and immigration brokers, and cinematographic film owners, lessors distributors and other similar services not enumerated herein.

(u) Dealer means one whose business is to buy and sell merchandise, goods, and chattels as merchant. He stands immediately between the producer or manufacturer and 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. (v) Dealer in securities includes all persons who for their own account are engaged in the sale of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities. It shall also include pre-need companies or those engaged in the sale of educational plans, health care plans, memorial plans, etc. (w) Distributor – A person or a firm, especially a wholesaler, who distributes merchandise to retailers, usually within a specified geographic area, who is also involved in the delivery of goods from the producers to the consumers, including such items as sales methods. (x) Domestic Construction Project – refers to a project bidded out and implemented within the territorial jurisdiction of the Philippines by any foreign or domestic contractor. (y) E-Commerce it is generally used to cover the “distribution, marketing, sale or delivery of goods and services by electronic means.” (z) Exhibit and Event Organizer is any person, company, or entity who shall be responsible in organizing, arranging, sponsoring and in taking control and acting for any and all organizations, exhibits or institutions, including the officers, agents and/or employees thereof, on all aspects of the management of an exhibit.

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(aa) Exporter means any person who is engaged in the business of exporting articles or goods any kind from the Philippines for sale or consumption abroad. (bb) General building contractor is a person whose principal contracting business is in connection with any structure built, being built, or to be built, for the support, shelter and enclosure of persons, animals, chattels or movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts, or to do or superintend the whole or any part thereof. Such structure includes sewers and sewerage disposal plants and systems, parks, playgrounds, and other recreational works, refineries, chemical plants and similar industrial plants requiring specialized engineering knowledge and skill, powerhouses, power plants and other utility plants and installation, mines and metallurgical plants, cement and concrete works in connection with the above mentioned fixed works. A person who merely furnishes materials or supplies without fabricating them into or consuming them in the performance of the work of the general building contractor does not necessarily fall within this definition. (cc) General engineering contractor is a person whose principal contracting business is in connection with fixed works requiring specialized engineering, knowledge and skill, including the following divisions or subjects: irrigation, drainage, water power, water supply, flood control, inland waterways, harbors, docks and wharves, shipyards and ports, dams hydroelectric projects, levees, river control and reclamation works, railroads, highways, streets and roads, tunnels, airports and airways, waste reduction plants, bridges, overpasses, underpasses and other similar works, pipelines and other systems for the transmission of petroleum and other liquid or gaseous substances, land-leveling and earth-moving projects, excavating, grading, trenching, paving and surfacing works. (dd) Holding Company a controlling company that has one or more subsidiaries and confines its activities primarily to their management. (ee) Hotel includes any house or buildings or portion thereof in which any person or persons may be regularly harbored or received as transients or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests and to serve food to the guests therein.

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(ff) Importer means any person who brings articles, good wares or merchandise of any kind of class into the Philippines from abroad form unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by person, entities or agencies exempt from tax which are subsequently sold, transferred, or exchanged in the Philippines to non-exempt private person or entities, the purchaser or recipient shall be considered the importer thereof. (gg) Independent Contractor – one that contracts to do work or perform a service for another and that retains total and free control over the means or methods used in doing the work or performing the service. (hh) Independent wholesaler means a person other than a manufacturer, producer or importer who buys commodities for resale to persons other than the end-users, regardless of the quantity of transaction. (ii) Information Technology – may be defined as the collective term for various technologies involved in the processing and transmitting of information, which include computing, multimedia, telecommunications, microelectronics and their interdependencies. The term Information Technology (IT) offering services both in the domestic and international market shall include IT project management, applications systems development, applications services providers, web development management, database design and development, computer networking and data communications, software development and application (includes programming and adaptation of system software, middleware, application software, for business, media, e-commerce, education, entertainment and all other programs interdependent of this technology) and ICT facilities operations/management.

Information Technology – Enabled Services refer to business lines that can be transformed through information technology. These include activities such as business process outsourcing and shared services, engineering and design, animation and content creation, knowledge management, remote education, market research, travel services, finance and accounting services, human resources services and other administrative services (includes call centers; purchasing, data encoding, transcribing and processing; directories) and all future programs interdependent of this technology.

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Information Communications Technology is support activities such as research and development of high-value-added ICT products and services, education and manpower development in ICT, incubation of IT services providers, provision for Internet services and community access. These support activities also include content development for multi-media or Internet purposes, knowledge-based and computer enabled support services like engineering and architectural design services and consultancies, business process outsourcing like e-commerce, and all other future programs and activities interdependent of this technology.

(jj) Joint Venture – is a legal organization that takes the form of a shortterm partnership in which the person jointly undertakes a transaction for mutual profit. Generally each person contributes assets and share risks. Like a partnership joint ventures can involved any type of business transaction and the “persons” involved can be individuals, group of individuals, companies, or corporation.

(kk) Liaison and Administrative Offices – are established offices doing business either within the confines of the Head Office or outside the confines of the Head Office but within the same locality where the Head Office is situated or that the Head Office is either foreign-based or established in another locality. The Administrative/Liaison Office is most beneficial in its rendering of business to its network of clienteles. These offices provide the services to the localized clienteles in the facilitation of all business transactions (Local or Foreign alike), whether through information dissemination, documentation processing, trader of goods, exporter/importer, manufacturer/producer, services, financial transactions and other business related activities.

(ll) Lodging house includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transients for compensation.

(mm) Manufacturer includes every person who, for the purpose of sale or distribution to others and not for his own use or consumption, by physical or chemical process: (1) alters the exterior texture of form, or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for a special use or uses to which it could not have been put in its original condition; (2) alters the quality of any such raw material or

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manufactured or partially manufactured product so as to reduce it to marketable shape or prepare it for any use of industry; or (3) combines any raw material or manufactured or partially manufactured product with other materials or products of the same or different kind in such manner that the finished product of such process or manufacture can be put to a special use or uses to which such material, or manufactured or partially manufactured product in its original condition could not have been put.

(nn) 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, lawnmowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads vehicles which run only on rails or tracks, and tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes.

(oo) 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.

(pp) 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.

(qq) Overseas Construction Project – shall mean a construction project undertaken by a construction contractor outside the territorial boundaries of the Philippines, paid for in acceptable freely convertible foreign-currency, as well as construction contracts dealing in foreign-currency denominated fabrication works with attendant installation works outside of the Philippines.

(rr) Partnership - is a business entity in which two or more individuals carry on a continuing business for profit as co-owners legally.

(ss) Peddler is a person who, either for himself/herself or for commission, travels from place to place within the city and sells his goods or offers to sell or deliver the same.

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(tt) Privately owned public market means those market establishments including shopping centers funded and operated by private persons, natural or juridical, under government permit.

(uu) Profession means a calling which requires the passing of an appropriate government board or bar examinations, such as practice of law, medicine, public accountant, engineering, etc.

(vv) Public market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks and the like.

(ww) Real estate brokers 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 or receiving compensation, (1) sells or offers for sale, buys or offers to buy, lists or solicits for prospective purchasers or negotiates the purchase, sale or exchange of real estate or interests therein; (2) or negotiates loans on real estate; (3) or leases or offers to lease or negotiates the sale, purchase or exchange of a lease or rents or places for rent or collects rent from real estate or improvements thereon; (4) 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 or 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 embraced 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 the same real estate broker. Furthermore, the definitions do not include a person who shall directly perform any acts aforesaid 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 performer of a contract conveying a real estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or assignee in bankruptcy or insolvency or in any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trust.

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20th Reg. Session, 11 th SP, Res. No. 432-2007, Ord. No. 070- 2007 Cont’d: -4 2 -

(xx) Real estate dealer includes any person engaged in the business of buying, selling or exchanging real properties on his own account as a principal and holding himself out as a full or part time dealer in real estate.

(yy) Real Estate Developer – refers to any person engaged in the business of developing real properties into subdivisions, or building houses on subdivided lots, or constructing, improving and rehabilitating residential or commercial units, townhouses and other similar units for his own account and offering them for sale or lease.

(zz) Real Estate Lessor – is any person engaged in the business of leasing or renting out real properties on his own account as a principal and holding himself out as a lessor of real properties being rented out or offered for rent.

(aaa) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any person other than by original and continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying.

(bbb) Restaurant refers to any place, which provides food to the public and accepts orders from them at a price. This term includes caterers.

(ccc) Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold.

(ddd) Shopping center means a building, establishment or a place or parts thereof, leased to at least ten (10) different persons to be used principally by them separately for selling any article, of commerce of whatever kind or nature.

(eee) Social/Sports club - a club the social features of which are the individual purposes of each organization and which conducts various kinds of entertainment, sporting contests and have elaborate entertainment, amusement or sports facilities.

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(fff) Software Development is the efficient application of software specification, design, and implementation technologies to produce a desired computer process.

(ggg) Specialty contractor / Subcontractor - is a person whose operations pertain to the performance of construction work requiring special skill and whose principal contracting business involves the use of specialized building trades or crafts.

(hhh) Theater or cinema house includes any edifice, building or enclosure where motion pictures are exhibited and/or where operatic or dramatic performances, presentations or plays, or other shows are held.

(iii) Tiangge or “Privilege Store” refers to a store or outlet, does not have a fixed location and normally set up in places like shopping malls, hospitals, office buildings, hotels, villages or subdivisions, churches, parks, sidewalks, streets and other public places, for the purposes of selling a variety of goods/services for short duration of time or special events.

(jjj) Telecommunications – The breakthrough in science and technology in the industry of long distance communications whereby electromagnetic impulses and signals are transmitted and received through air and sound waves, fiber optics, radio frequencies, i.e., radio, radar, sonar, televisions, telegraphy, telephony, etc.

(kkk) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water.

(lll) 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 2I-02. Imposition of Graduated Business Tax - There is hereby levied an annual tax on the following businesses at rates prescribed therefor:

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(a) On Manufacturers, producers, assemblers, repackers, processors of any article of commerce of whatever kind of nature and brewers, distillers, rectifiers and compounder of liquors, distilled spirits and wines or manufacturers of any article of commerce of whatever kind of nature, in accordance with the following schedules: With Gross Sales or Receipts for the preceding calendar year in the amount of: Amount of Tax per Annum Less than P 50,000.00 Exempt 50,000.00 or more but less than 75,000.00 1,980.00 75,000.00 or more but less than 100,000.00 2,475.00 100,000.00 or more but less than 150,000.00 3,500.00 150,000.00 or more but less than 200,000.00 4,125.00 200,000.00 or more but less than 300,000.00 5,775.00 300,000.00 or more but less than 500,000.00 8,250.00 500,000.00 or more but less than 750,000.00 12,000.00 750,000.00 or more but less than 1,000,000.00 15,000.00 1,000,000.00 or more but less than 2,000,000.00 20,625.00 2,000,000.00 or more but less than 3,000,000.00 24,750.00 3,000,000.00 or more but less than 4,000,000.00 29,700.00 4,000,000.00 or more but less than 5,000,000.00 34,650.00 5,000,000.00 or more but less than 6,500,000.00 36,562.50 6,500,000.00 or more but less than 8,000,000.00 40,781.00 8,000,000.00 or more but less than 12,000,000.00 45,000.00 12,000,000.00 or more but less than 15,000,000.00 57,000.00 15,000,000.00 or more but less than 18,000,000.00 62,700.00 18,000,000.00 or more but less than 20,000,000.00 66,500.00 20,000,000.00 or more - P 66,500.00 plus zero point fifty percent (0.50%) in excess of P 20,000,000.00. (b) On Wholesalers, distributors, importers, or dealers of any article of commerce of whatever kind or nature in accordance with the schedule following schedules.

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With domestic gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax per Annum Less than P 50,000.00 Exempt 50,000.00 or more but less than 75,000.00 1,485.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,805.00 150,000.00 or more but less than 200,000.00 3,630.00 200,000.00 or more but less than 300,000.00 4,950.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 or more but less than 750,000.00 9,900.00 750,000.00 or more but less than 1,000,000.00 13,200.00 1,000,000.00 up to 2,000,000.00 15,000.00 More than P 2,000,000.00 – P 15,000.00 plus zero point sixty percent (0.60%) in excess of P 2,000,000.00. Note: For purposes of collecting the taxes due to the city, the City of LapuLapu shall have the authority to withhold all local taxes and fees to Contractors and/or Suppliers operating or doing business or having transactions within the City Government of Lapu-Lapu. (c) On Exporter, for this purpose the amount of export sales shall be excluded and declared separately from the total sales and shall be subject to the rate of one-half (1/2) of the rates prescribed under sub-sections (a), (b) and (f) respectively. Provided, however, export sales on software development, computer programs, computer designs and all other computer works and related by-products, in accordance to the customer specifications and design that are conceptualized, realized/materialized, developed and utilized, shall be subject to the business tax at the full rate prescribed under subsection (f), as provided in this Code. (d) On Manufacturers, millers, producers, wholesalers, distributors, dealers, or retailers of essential commodities enumerated hereunder at a rate of one-half (1/2) of the rates prescribed under subsections (a), (b) and (f), respectively, of this section: a. Rice and corn;

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b. 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; c. Cooking oil and cooking gas; d. Laundry soap, detergents, and medicine; e. Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; f. Poultry feeds and other animal feeds; g. School supplies; and h. Cement (e) On retailers, shall be taxed at the rate of two point five percent (2.5%) on gross sales or receipts for the preceding calendar year. (f) On Contractors and other independent contractors defined in Section 2J-01. of this Code; including but not limited to the following; on owners or operators of business establishments rendering or offering services such as; manpower services, janitorial services, security services, advertising agencies; rental of space of signs, signboards, billboard or advertisements; animal hospitals; assaying laboratories; belt and buckle shops; blacksmith shops; bookbinders; booking offices for film exchange; booking offices for transportation on commission basis; breeding of game cocks and other sporting animals belonging to others; business management services; collecting agencies; escort services; feasibility studies, consultancy services; garages; garbage disposal contractors; gold and silversmith shops; inspection services for incoming and outgoing cargoes; interior decorating services; janitorial services; job placements or recruitment agencies; landscaping contractors; lathe machine shops; management consultants not subject to professionals tax; medical and dental laboratories; mercantile agencies; messengerial services; operators of shoe shine stands; painting shops; perma press establishments; rent-aplant services; polo players; school for and/or horse-back riding academy; real estate appraisers; real estate brokerages; photostatic; white/blue printing, photocopying, typing and mimeographing services; rental of bicycles and/or tricycles; furniture, shoes, watches, household appliances, boats, typewriters, etc; roasting of pigs, fowls, etc; shipping agencies; shipyard for repairing ships for others; shops for shearing animals; silkscreen or T-shirt printing shops; stables; travel agencies; hotels, motels, pension houses and inns; vaciador shops; veterinary clinics; video rentals and/or coverage services; dancing school/speed reading/EDP; nursery,

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vocational and other schools not regulated by the Department of Education (DepEd), day care centers and other educational and hospital institutions that are stocks and for profit; etc. With gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax per Annum Less than P 5,000.00 41.25 5,000.00 or more but less than 10,000.00 92.40 10,000.00 or more but less than 15,000.00 156.70 15,000.00 or more but less than 20,000.00 247.50 20,000.00 or more but less than 30,000.00 413.50 30,000.00 or more but less than 40,000.00 577.50 40,000.00 or more but less than 50,000.00 825.00 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,950.00 100,000.00 or more but less than 150,000.00 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 200,000.00 or more but less than 250,000.00 5,445.00 250,000.00 or more but less than 300,000.00 6,930.00 300,000.00 or more but less than 400,000.00 9,240.00 400,000.00 or more but less than 500,000.00 12,375.00 500,000.00 or more but less than 750,000.00 13,875.00 750,000.00 or more but less than 1,000,000.00 15,375.00 1,000,000.00 or more but less than 2,000,000.00 17,250.00 In excess of P 2,000,000.00 computation of tax is zero point seventy five percent (0.75%) plus P 17,250.00. Transient or Temporary Contractors and/or Suppliers operating or doing business or exercising privilege within the City of Lapu-Lapu including acts or transactions performed or carried out within the territorial limits of the City, including those contractors and suppliers within the Economic Zones, shall be taxed and be paid in advance at the rate of one percent (1%) of seventy percent (70%) of the project cost / gross receipts upon the start of its project or transactions. For purposes of implementing this particular provision, the Office of Building Official (OBO) of Lapu-Lapu City and the management of the respective Economic Zones shall require Transient Contractors and/or Suppliers to secure a Mayor’s permi t from the City of Lapu-Lapu prior to the conduct of their project or transactions. 47


(g) On owners or operators of banks and other financial institutions which include offshore banking, finance and investment companies, stock markets, stock brokers, dealers in securities shall be taxed at the rate of zero point seventy five percent (0.75%) of the gross receipts of the preceding calendar year derived from interest, commissions, and discounts from lending activities, income from financial leasing, investments, dividends, insurance premium and profit from exchange or sale of property, but in no case shall it be less Five Thousand Pesos (P 5,000.00), provided, however, on gross sales/receipts derived from rental of property during the preceding calendar year shall be subject to the business tax at the rate prescribed under subsection (i) 1, as provided in this code. Situs of the Tax – For purposes of collection of the herein tax, the following shall apply: 1. All transactions filed with or negotiated in the branch shall be recorded in said branch and the gross receipts derived from said transactions shall be taxable by the City where such branch is located. This rule shall apply to: a. Transactions negotiated with and approved by the branch manager under his own authority; or b. Transactions filed and negotiated in the branch but being beyond the approving authority of the branch manager are forwarded to the head office for final approval. c. Transactions where the stated address in the loan application of the borrower is the City where the bank has a branch, in which case the Head Office upon approval of the loan shall credit the transactions to the bank branch. 2. The gross receipts derived from transactions made by the Head Office, except gross receipts recorded in the branches, shall be taxable by the City or municipality where said Head Office is located. 3. In case there is a transfer or relocation of the Head Office or of any branch to another city or municipality, the bank shall give due notice of such transfer or relocation to the City Mayor, through the City Treasurer within fifteen (15) days after such transfer or relocation is effected. This provision applies also to Sub-sections (g) & (h) of this Article.

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(h) On owners of operators of pawnshops, money shops, insurance companies, pre-need companies, foreign exchange, lending investors shall be taxed at the rate of zero point seventy five percent (0.75%) of the gross receipts of the preceding calendar year. (i) Real Estate Dealers, Real Estate Lessors and Real Estate Developers shall pay the annual tax in accordance with the following schedule: 1. On lessors or sub-lessors of real estate including accessoria, appartelle, lodging houses, apartments, condominiums, houses for lease, rooms and spaces for rent, and similar places shall pay the tax at the rate of two point five percent (2.5%) of the gross receipts during the preceding calendar year; 2. On Real Estate Dealer, such as, but not limited to, sale of Condominium units, sub-divisions, low cost housing and other similar real estate dealers shall pay one percent (1%) of the gross sales or consideration and shall be collected per transactions made or upon the date of sale. Failure to pay the tax prescribed in this Article within one (1) year from the date of sale, shall subject the Dealer to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. In addition to the surcharge imposed herein, there shall be imposed an interest of fourteen percent (14%) per annum or two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid. 3. On Real Estate Developer shall pay an annual tax in accordance with the rate prescribed under subsection (f) but shall be based on the amount of the cost of the project, however, if said Real Estate Developer after developing a real estate and engage him/herself to leasing real estates, shall be taxed in accordance with the rate of two point five percent (2.5%) of the gross receipts during the preceding calendar year. (j) On owners or operators of privately-owned public markets, shopping centers, exhibit and event organizer, and business centers shall pay the tax rate of two point five percent (2.5 %) on the gross sales or receipts of the preceding calendar year.

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(k) On owner or operators of Information Technologies which include Software development, computer programming, internet, call center, ECommerce, design animation and other IT-related service activities shall be taxed at the rate prescribed under subsection (f) of the gross sales and/or receipts during the preceding calendar year. (l) On Holding Company shall be taxed at the rate of zero point seventy five percent (0.75%) of the total gross sales and/or receipts during the preceding calendar year but in no case shall it be less than Three Thousand Pesos (P3,000.00). (m) On Liaison, Administrative and Executive Offices shall be taxed at the rate of zero point fifty percent (0.50%) of the total gross sales and/or receipts during the preceding calendar year as provided in this code but in no case shall it be less than Two Thousand Pesos (P2,000.00). (n) On peddlers engaged in the sale of any merchandise or article of commerce, at the following rates annually: Peddlers of any article or merchandise carried in trucks or any other motor vehicle, per peddler……………………………………………… 300.00 Peddlers of any article or merchandise carried in a motorized bicycle, tricycle or other motorized similar vehicles other than those specified in letter above, per peddler…..…………………....………………………..100.00 Peddlers of any article or merchandise carried in a cart, caretela or other per vehicles drawn by animals, per peddler…….…………….……….. 50.00 An additional amount will be charged to cover cost of the Registration Stickers to be determined by the City Treasurer. (o) On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this City under a certificate of public convenience and necessity or similar franchises: Air-conditioned buses Buses without air conditioning "Mini" buses or Vans (V- Hire) Jeepneys/Fieras/Multicabs Taxis

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P

500.00 per unit 300.00 per unit 200.00 per unit 100.00 per unit 100.00 per unit


An additional amount to be determined by the City Treasurer will be charged to cover cost of the Vehicle Registration Stickers, which will be pasted in the vehicle. (p) On owners or operators of any business not specified above shall pay the tax at the rate of two point five (2.5 %) on the gross sales and/or receipts of the preceding calendar year. SECTION 2I-03. Computation of Tax for Newly Started Business - In the case of a newly started business, the initial tax for the year shall be zero point ten percent (0.10%) of the capital investment or paid up capital. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross sales or receipts for the preceding calendar year, or any fraction thereof, as provided in the same pertinent schedules. SECTION 2I-04. Computation and Payment of Tax on Business – (a) The tax imposed herein shall be payable for every separate or distinct establishment or place where business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. (b) In cases where a person conducts or operates two (2) or more businesses mentioned in the aforesaid section which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported, and the tax thereon shall be computed on the basis of the appropriate schedule. SECTION 2I-05. Presumptive Income Level - For every tax period, the Office of the City Treasurer shall adopt a "presumptive income level" in the basis of (A.) Average Monthly Sales / Gross Revenue multiplied by twelve (12) months or fraction thereof, or (B.), Average Monthly Expenditures multiplied by twelve (12) months or fraction thereof that comprises the following; 1. Number of employees at P 3,000.00, plus 2. Monthly purchases of prior years divided by twelve months or fraction threof, plus 3. Monthly space or equipment rent expense, plus 4. Other monthly expenses, or (C.) Prior Years’ Income Tax Return (or its Quarterly Income Tax Return and Monthly VAT / Percentage Tax Return), whichever is higher to validate the declarations of gross receipts of each business classification.

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SECTION 2I-06. Accrual of Payment - Unless specifically provided in this Article, the taxes imposed herein shall accrue in the first day of January each year. SECTION 2I-07. Time of Payment - All local taxes shall be paid to the City Treasurer in accordance with the following schedule: 1st quarter payment on or before the twentieth (20th) day of January 2nd quarter payment on or before the twentieth (20th) day of April 3rd quarter payment on or before the twentieth (20th) day of July, and 4th quarter payment on or before the twentieth (20th) day of October SECTION 2I-08. Surcharge for Late Payment - Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2I-09. Interest on Unpaid Tax - In addition to the surcharge imposed herein, there shall be imposed an interest of fourteen percent (14%) per annum or two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed three (3) years. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest abovementioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid.

Article J Situs of the Tax SECTION 2J-01. Definition of Terms -

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 municipality or city 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.

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In case there is a transfer or relocation of the principal office to other municipality or city, 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 City Treasurer within fifteen (15) days after such transfer or relocation is effected.

Branch or Sales Office – a fixed place in a locality, which conducts operations of the business as an extension of the principal office. A warehouse, which accepts orders and/or issues sales, invoices independent of a branch with sales office shall be considered as a sales office. Warehouse – a building utilized for the storage of products for sale and from which goods or merchandise is withdrawn for delivery to customers or dealers, or by persons acting in behalf of the business. A warehouse that does not accept orders and/or issue sales invoice as aforementioned shall not be considered a branch or sales office. Plantation - a tract of agricultural land planted of trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purposes of this Article, inland fishing ground shall be considered as plantation. SECTION 2J-02. Sales Allocation 1. All sales made by a branch or sales office or warehouse located in the city shall be taxable herein. 2. In case the principal office and the factory are located in this city, all sales recorded in the principal office and those on the other localities where there is no branch or sales office or warehouses shall be recorded in the principal office and taxable by the city. 3. (i) If the principal office is located in the city and the factory, project office, plant or plantation is located in another locality, thirty percent (30%) of the sales recorded in the principal office shall be taxable by the City of Lapu-Lapu. (ii) If the factory, project office, plant or plantation is located in this city and the principal office is located in another locality, seventy percent (70%) of the sales recorded in this city shall be taxable herein. This sales allocation in (i) and (ii) above shall not apply to experimental farms.

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(iii) If the plantation is located in the city and the factory is located in another locality, forty percent (40%) of the seventy percent (70%) sales determined in paragraph 3 (ii) of this section shall be taxable herein. On the other hand, if the factory is located in the city, and the plantation is located in another locality, sixty percent (60%) of the seventy percent (70%) sales determined in paragraph 3 (ii) above shall be taxable herein. (iv) If the factory, project office, plant or plantation is located in the city and the other factories, project offices, plants or plantations are located in other localities, this city shall tax the sales in proportion to the volume of production in the factory, project office, plant or plantation located herein during the tax period. In the case of project offices or services and other independent contractors the term production shall refer to the cost of projects actually undertaken during the tax period. 4. All sales made by the factory, project office, or plant located in this city shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this city. In case there is no branch or sales office or warehouse in this city, but the principal office is located herein, the sales made in the said factory shall be taxable by the city along with the sales recorded in the principal office. 5. In the case of manufacturers or producers, which engage the services of an independent contractor to produce or manufacture some of their products, the foregoing rules on the situs of taxation shall apply. However, the factory or plant and warehouse of the contractor utilized for the production and storage of the manufacturers products shall be considered as the factory or plant and warehouse of the manufacturers. 6. (i) All route sales made in this city where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded and shall be taxable herein. (ii) This city shall tax the sales of the products recorded and withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality where there is no branch, sales office, warehouse. 7. All sales and revenues earned by a business establishment within the City of Lapu-Lapu regardless whether they have an office or branch located or

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situated in this City shall pay a business tax at the rate prescribed under Section 2I-02, subsection (b), however the tax base shall only be thirty percent (30%) of the contract price or gross sales or receipts.

Article K Payment of Business SECTION 2K-01. Payment of Business Taxes (a) The taxes imposed under this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided for under this Code, any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. SECTION 2K-02 Administrative Provisions. a.) Requirement – Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Article in the City of Lapu-Lapu, shall first obtain a Mayor’s permit and pay the fee there of and the business tax imposed under this Article. b.) Issuance and posting of official receipt – The City Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer from any requirement imposed by the different departments of this city.

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Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives. c.) Issuance of invoices or receipts – All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty Five Pesos (P25.00) or more at any one time, prepare and issue sale or commercial invoices and receipts serially numbered in duplicate, showing, among others, their names or styles if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirements of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. d.) Sworn statement of gross receipts or sales – Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor’s permit to operate the business. Upon payment of tax levied in this article, any person engaged in business subject to the business tax based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year in such manner and form as may be prescribed by the City Treasurer. Should the taxpayer fail to submit a sworn statement of gross sale or receipts, due among others to his failure to have a book of accounts, records and/or subsidiaries for his business, the City Treasurer or his/her authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. e) Submission of Certified Income Tax Return Copy. The City Treasurer or his/her duly authorize representative if necessary may require submission of a certified photocopy of their income tax returns (ITR) to all persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in their code. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor’s Permit/ Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable. Payments of the

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deficiency tax shall be subject to the twenty five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. f.) Issuance of certification – The City Treasurer may, upon presentation of satisfactory proof that the original official receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Fifty Pesos (P50.00). g.) Transfer of business to other location – Any business for which a city business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this city without the payment of additional tax during the period for which the payment of the tax was made, after obtaining barangay business clearance from the barangay concern and payment of a fee of Fifty Pesos (P50.00). h.) Retirement of Business - Any person natural or juridical who discontinues, transfer to other locality/ies or close/retire his/her business operation(s) is subject to the taxes, fees and charges on business. Within the period of thirty (30) days of the discontinuance, transfer or closure/retirement of business, shall surrender to the City Treasurer the original business permit/license of the current year, a copy of the official receipt issued for the payment of the business tax, and submit a sworn statement of the gross sales or receipts for the current year or quarter and the corresponding taxes must be collected. Any tax due must first be paid before any business or undertaking is finally terminated.

The following documents should support the business retirement: 1. Original Mayor’s Permit/License for the current year or the la test Mayor’s Permit. 2. Application for closure (pre-printed form) or Board Resolution/Secretary’s Certificate or Letter signed by the proprietor informing the effectivity of the closure/termination of the business operation. 3. Affidavit of Non-Operation in case of no sales/operation

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4. In case of inconsistencies with the above-submitted documents, the opening of the Books of Accounts will be required for examination before the business is completely retired. For purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as contemplated in this Article. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by this city for record purposes in the course of the renewal of the permit or license to operate the business. The City Treasurer shall see to it that the payment of the 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 City Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really no longer operating; (2) In the case of 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. (3) The permit issued to a business retiring or terminating its operations shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation. i.) Death of Licensee – When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. j.) General Contractor to submit list of Sub-Contractor – All general contractors are required to submit to the Office of the City Treasurer the list of their subcontractors for projects located in the City of Lapu-Lapu. The list must be comprehensive, inclusive of the amount of contract price, duly notarized and must be accompanied by the respective sub-contract agreement.

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k.) Office of Building Officials (OBO) – Office of the Building Officials (OBO) both of Lapu-Lapu City Government and Economic Zones, shall require all contractors applying for a building permit and is operating within the City, a Mayor’s Permit or proof of payment of business taxes and other fees from this City.

Article L Tax on Ambulant and Itinerant Amusement Operators SECTION 2L-01. Imposition of Tax - There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Circus, carnivals, 1st ten (10) days In excess of ten (10) days

P

500.00 75.00 / day

Merry-Go-Round, roller coaster, ferris wheel, swing, shooting gallery and other similar contrivances per booth per day P 50.00 Sports contest/exhibitions per day

P

100.00

SECTION 2L-02. Time of Payment - The tax herein imposed shall be payable before engaging in such activity.

Article M Tax on Mining Operations SECTION 2M-01. Definitions - When used in the Article. (a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. (c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate.

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SECTION 2M-02. Imposition of Tax - There is hereby levied an annual tax at the rate of two percent (2%) based on the gross receipts for the preceding year of mining operations. SECTION 2M-03. Situs of the Tax - Payment of the tax shall be made to this city which has jurisdiction over the mining area. In case the area transcends two (2) or more local government units, payment shall be made to the local government unit having the largest area. SECTION 2M-04. Time of Payment - The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. SECTION 2M-05. Administrative Provision (a) The City Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonement, cancellation and others, are recorded. (b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed.

Article N Tax on Forest Concessions and Forest Products SECTION 2N-01. Definitions - When used in this article. (a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, scenic, historical, recreational, and geologic resources in forest lands. (b) Forest Lands include the public forest, the permanent forest or the forest reserves, and forest reservations. SECTION 2N-02. Imposition of Tax - There is hereby imposed a tax on forest concessions and forest products at a rate of two percent (2%) of the annual gross receipts of the concessionaire during the preceding year.

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SECTION 2N-03. Time of Payment - The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year.

Article O Fixed Tax on Business

SECTION 2O-01. Imposition of License Fixed Tax – In addition to the Graduated Business Tax imposed, any person who shall engage in or operate of the business enumerated hereunder shall pay the corresponding annual fixed tax indicated for each type or kind of business, viz: SECTION 2O-02. Time of Payment - The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. (a) Dealers in fermented liquors, distilled spirits, and/or wines: 1. Wholesale dealers in foreign liquors 2. Retail dealers in foreign liquors 3. Wholesale dealers in domestic liquors 4. Retail dealers in domestic liquors 5. Wholesale dealers in fermented liquors 6. Retail dealers in fermented liquors 7. Wholesale dealers in vino liquors 8. Retail dealers in vino liquors 9. Retail dealers in tuba, basi and/or tapuy

-

2,500.00 800.00 1,000.00 300.00 500.00 150.00 500.00 150.00 100.00

-

300.00 800.00 200.00 500.00

(b) Dealers in tobacco: 1. Retail leaf tobacco dealers 2. Wholesale leaf tobacco dealers 3. Retail tobacco dealers 4. Wholesale tobacco dealers

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(c) Owners or operators of amusement places and devices:

1. Night and day clubs, Super clubs, cocktails lounges, bars, disco houses, beer gardens, and similar establishments ………………………..…………………………….…………… 20,000.00 2. Dance halls, or dancing pavilions, Social clubs and voluntary associations or organizations ……………………………………………………...………….…. 10,00.00 3. Skating rinks ………………….………………………………………………… 2,500.00 4. Bath houses, resorts and the like, per establishment ………………………………………………………….……...…. 1,500.00 5. Steam Baths, sauna baths and the like, per establishment ……………………………………………………………….….... 2,500.00 6. Billiard halls/pool halls, per table ……………………………………….……………………………... 150.00 7. Bowling establishments …………………………….….…………………………………... 1,500.00 8. Theaters and Cinema Houses ......................................................................................................... 3,000.00 9. Boxing stadium, auditorium, gymnasium, concert halls or similar halls or establishments (per day or night) …………….……………………………………………………...2,000.00 10. Boxing, Wrestling or other martial arts …………………………………………………………………… 2,000.00 11. Race tracks for conducting horse racing ……………………………………………………………...…….. 3,000.00 12. Pelota / Tennis / Squash and Badminton Courts, per court ……………………………………………………………………… 800.00 13. Jai-alai and/or coliseum establishments ……………………………………………..……………………...3,000.00 14. Off-track or off-fronton betting stations, and Lotto per station …………………………………………………………………….... 800.00 15. War games (paint balls, air soft, etc.) ……………………………………………………………………. 1,000.00

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CHAPTER 3 COMMUNITY TAX Article A Community Tax SECTION 3A-01. Individual Community Tax – Every inhabitant of the City of Lapu-Lapu 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 is engaged in business or occupation or owns real property with an aggregate assessed value of P 1,000.00 or more or is required by law to file an income tax return shall pay an annual basic community tax of Five Pesos (P 5.00) and an annual additional tax of One Peso (P 1.00) for every One Thousand Pesos (P 1,000.00) of income regardless of whether from business, exercise of profession or property but in no case shall the additional tax exceed Five Thousands Pesos (P 5,000.00). In case of husband and wife, each of them shall be liable to pay the basic tax of Five Pesos (P 5.00) but the additional tax imposable on the husband and wife shall be One Peso (P 1.00) for every One Thousand Pesos (P 1,000.00) of income from the total property owned by them and/or the total gross receipts or earnings derived by them. SECTION 3A-02. Corporate 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 (P 500.00) and an annual additional tax of Two Pesos (P 2.00) for (a) for every Five Thousand Pesos (P 5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of the real property tax under existing laws found in the assessment rolls of this City; and (b) every Five Thousand Pesos (P 5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year. The additional community tax on corporation shall not exceed Ten Thousand Pesos (P 10,000.00). The dividends received by a corporation from another corporation shall for the purpose of the additional tax be considered as part of the gross receipts or earnings of said corporation.

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SECTION 3A-03. Exemptions – The following are exempt from the payment of the community tax: (a) diplomatic and consular representatives; and (b) transient visitors when their stay in this City does not exceed three (3) months. SECTION 3A-04. Time of Payment (a) The community tax shall accrue on the first (1 st) day of January of each year which shall be paid not later than the last day February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit and 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. (c) Persons who come to reside in this City or reach the age of eighteen (18) years on or after the first (1 st) 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. (d) 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 (1st) day of July shall not be subject to the community tax for that year. SECTION 3A-05. Collection and Allocation of Proceeds of the Community Tax – The City Treasurer may deputize the Barangay Treasurers to collect the community tax in their respective jurisdictions. Such deputation shall be limited to the community tax payable by individual taxpayers and shall be extended only to barangay treasurers who are properly bonded in accordance with applicable laws. The proceeds of the community tax collected through the Barangay Treasurers shall be apportioned as follows:

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(a) Fifty percent (50%) shall accrue to the general fund of the city; and (b) Fifty percent (50%) shall accrue to the barangay where the tax is collected. SECTION 3A-06. Penalty for the Late Payment – If the tax is not paid within the prescribed period, there shall be added to the unpaid amount an interest of two percent (2%) per month from the due date until it is paid. SECTION 3A-07. Presentation of Community Tax Certificate on Certain Occasions – (a) 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 any 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 whom any salary or wage received to require such individual to exhibit the community tax certificate. (b) When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit community tax certificate. 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 3A-08. Administrative Provision - Any individual or corporation employing a person subject to Community Tax shall require payment by the person so employed of the tax mentioned herein before employment and annually thereafter. SECTION 2F-06. Duty to Pay (a) It shall be the duty and responsibility of the officers and/or owners of

65


the corporation, company or business entity to ensure that all persons employed or to be employed in their respective establishments shall have secured the said tax. (b) To guarantee the faithful compliance of the immediately preceding provision, the concerned company, corporation or business entity shall be responsible to withhold the payment of their respective annual Community Tax and remit the same to the Office of the City Treasurer, Lapu-Lapu City not later than (30) thirty days from date the fee becomes due. (c) Failure to do so would necessarily result to the revocation, cancellation or denial of their business or mayor’s permit without prejudice to the prosecution for the violation of this Ordinance. SECTION 3A-09. Penalty - Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P 1,000.00) but not more than Five Thousand Pesos (P 5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment at the discretion of the court.

CHAPTER 4 PERMIT AND REGULATORY FEES Article A Mayor’s Permit Fees SECTION 4A-01. Mayor’s Permit Fee on Business – There shall be collected an annual fee at the rate provided hereunder for the issuance of a Mayor’s permit fee to every person that shall conduct a business, trade or activity within the City of Lapu-Lapu. The permit is payable for every separate or distinct business establishment or place where the business trade or activity is conducted. All business establishments enjoying Tax Holiday, Tax Incentive, Tax Exemption or Tax Relief operating within the territorial jurisdiction of the City of Lapu-Lapu shall be subject to pay Mayor’s Permit and other regulatory fees under this Chapter.

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The imposition of Mayor’s Permit and other regulatory fees are provided for by the City of Lapu-Lapu to regulate any business activity or undertaking conducted or to be conducted within the City. This power to regulate emanates from police power of City of Lapu-Lapu. (a) Dealers in fermented liquors, distilled spirits, and/or wines: 1. Wholesale dealers in foreign liquors 2. Retail dealers in foreign liquors 3. Wholesale dealers in domestic liquors 4. Retail dealers in domestic liquors 5. Wholesale dealers in fermented liquors 6. Retail dealers in fermented liquors 7. Wholesale dealers in vino liquors 8. Retail dealers in vino liquors 9. Retail dealers in tuba, basi and/or tapuy 10. Dispensing liquor beyond 10:00 p.m.

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1,000.00 500.00 300.00 100.00 300.00 100.00 200.00 100.00 80.00 2,500.00

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150.00 500.00 100.00 300.00

(b) Dealers in tobacco: 1. Retail leaf tobacco dealers 2. Wholesale leaf tobacco dealers 5. Retail tobacco dealers 6. Wholesale tobacco dealers

(c) Owners or operators of amusement places and devices: 1. Night and day clubs, Super clubs, cocktails lounges, bars, disco houses, beer gardens, and similar establishments ……………………………………………………….…………… 1,300.00 2. Dance halls, or dancing pavilions, Social clubs/voluntary associations or organizations ……………………………………………………...………….….... 500.00 3. Skating rinks ………………….……………………………………………...…… 500.00 4. Bath houses, resorts and the like, per establishment ………………………………………………………….……......…. 500.00 5. Steam Baths, sauna baths and the like, per establishment ……………………………………………………………….…....1,000.00

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6. Billiard halls/pool halls, per table ……………………………………….……………………………..... 50.00 7. Bowling establishments …………………………….….…………………………………... 1,000.00 8. Circuses, carnivals, fun houses and the like …………………………………………………….…………...…… 750.00 9. Merry-go-rounds, roller coaster, ferries wheels swings, shooting galleries or similar contrivances and side show booths, per contrivance or booth ………………………….…………………………………………..... 75.00 10. Theaters and cinema houses ……………………………………………………………………. 2,000.00 Itinerant operators 50.00/day 11. Boxing stadia, auditorium, gymnasia, concert halls or similar halls or establishments (per day or night) ….………….……………………………………………………...1,000.00 12. Race track establishments ………………………………….………………………………… 1,000.00 13. Pelota/tennis/squash and badminton courts, per court …………………………………………………………………....… 300.00 14. Jai-alai and/or coliseum establishments ……………………………………………..……………………...2,500.00 15. Off-track or off-fronton betting stations, and Lotto per station …………………………………………………………………….... 800.00 16. Amusement devices, per device ………………………………………..…………………………….. 100.00 17. War games (paint balls, air soft, etc.) …………………………………………………………………….... 500.00 (d) Financial institutions and/or lending institutions (pawnshops, banks, offshore banking, insurance companies, savings and loan associations, financial and lending investors per establishment: Main office Per branch Money shops, per establishment ATM Machines, per machines

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5,000.00 3,000.00 1,000.00 300.00

(e) Dealers in securities including foreign Exchange dealers Per Branch

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2,000.00 1,000.00


(f) Educational life plan/memorial plan and other pre-need companies: Principal office Per branch/agency

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1,500.00 600.00

(g) Other businesses or activities: 1. On delivery trucks or vans to be paid by the manufacturers, producers of and dealers in any product regardless of the number of trucks or vans ………..………………………………………………………………….500.00 2. Promoters, sponsors or talent scouts …………………………………………………………………………1,000.00 3. For holding stage shows or floor/fashion shows, payable by the operator …………………………………………………………………………1,000.00 4. For maintaining an office, such as regional headquarters, regional operating headquarters, representative office and other similar offices ……………………………………….……………………………….. 2,000.00 5. For operating private warehouse or bodega of wholesalers/retailers, importers & exporters …………………………………………………………………………1,000.00 6. Cold storages of department stores, supermarkets, hotels, and groceries selling refrigerated goods ……………………………………….…………………………………. 500.00 7. Refrigerating cases used in sari-sari stores …………………………………………………………………………... 50.00 8. Cold storages in restaurants ………………………………………………………………………….. 300.00 9. Lumberyards ………………………………………………………………………….. 800.00 10. Car exchange ………………………………………………………………………... 1,000.00 11. Storage of flammable or explosive substance …………………………………………………………………………3,000.00 12. Signboards and other forms of advertisement ………………………………………………………………………..… 500.00 13. House to house promotional sales (per day) …………………………………………………………………………...100.00

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14. Gun clubs …………………………………………………………………………1,000.00 15. Martial Art clubs ………………………………………………………………………..… 500.00 16. Printing Press/Publisher …..……………………………………………………………………. 1,000.00 17. Dental/Medical/Optical Clinic …………………………………………………………………………1,000.00 18. Law/Accounting/Architectural Office and other office of practice of profession …………………………………………………………………………1,000.00 19. Cooperative …………………………………………………………………………1,000.00 20. Common Carrier …………………………………………………………………………1,000.00 21. Non-Stock/non-profit ………………………………………………………………………...3,000.00 22. Liaison/Administrative & Executive Office ………………………………………………………………………... 1 ,000.00 23. PEZA or BOI Registered Companies and other establishments who are exempt from business taxes ………………………………………………………………………... 5,000.00 (h) All other business activity not specifically mentioned in this article. The mayor’s permit fee shall be zero point twenty percent (0.20%) percent of the capital investment or of the gross receipts for the preceding calendar year. It shall not be less than One Hundred Pesos (P 100.00) and not more than Five Thousand Pesos (P 5,000.00). (i) Owners or operators of privately-owned public markets, shopping center and/or food center who based the consideration (rental fee), either owned a fixed rental or percentage on gross sales and/or receipts, which ever is higher shall furnish on or before January 20, of the year, the City Treasurer or his duly authorized deputy in a sworn statement, an annual list of tenants or businesses and the corresponding gross sales and/or receipts of the preceding calendar year, based on an audit conducted thereto. For the initial year of implementation, the date and information mentioned above, shall be submitted on or before October 20 of the current year.

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(j) No owner or operator of privately-owned public market, shopping center and/or food center and real estate lessor of commercial building and commercial apartment shall allow any of their tenants to operate their respective businesses without first securing City permits or licenses required of them to secure under existing laws. (k) No City permit or license shall be processed and approved to any business establishment applying for it, without first verifying the City permits or licenses issued to the owner or operator of privately-owned public market, shopping center, and/or food center, and real estate lessor of commercial building and commercial apartment, of which the business establishments are tenants thereof. (l) The proprietors or operators, building administrators, building superintendents or any person in-charge of the maintenance and upkeep of commercial buildings, commercial apartments, privately-owned public markets, shopping centers or food centers, shall furnish the City Treasurer or his duly authorized deputy, on or before January 20, of the year, in a sworn statement, the following data and/or information: 1. Annual list of business establishments/business occupants; 2. Annual Mayor’s permit registration numbers of each business establishments/business occupants. 3. Annual official receipts number evidencing payment of City taxes, fees and charges. For the initial year of implementation, the data and information mentioned above shall be submitted on or before October 20, of the current year. SECTION 4A-02. Mayor’s Permit Fee on the Exercise of Profession, Occupation or Calling – There shall be collected an annual fee at the rate of one hundred pesos (P 100.00) for the issuance of a Mayor’s Permit. SECTION 4A-03. Persons Governed - Any person who exercise his/her profession, occupation, or calling within the jurisdictional limits of the City of Lapu-Lapu, whether working on contractual, casual, temporary, probationary or permanent basis, regardless of his/her position, with the exception of those individuals who are subject to the Professional Tax and government employees. SECTION 4A-04. Time of Payment - The fee imposed in Sections 4A.01 and 4A.02 shall be paid to the City Treasurer upon application for a Mayor’s

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permit before any business, occupation, profession, or calling can be lawfully begun or pursued by an individual or in cases where the business has already been established and that the renewal of business permits and licenses are concerned, the company shall shoulder the amount incurred then may in turn deduct said amount from the salaries of each employees concerned. The Individual Mayor’s Permit so secured by such shall be renewed in the same instance and together with the renewal of business permits and licenses during the first twenty (20) days of January of every year. Newly hired workers and/or employees shall secure their Individual Mayor’s Permit from the moment they are actuall y accepted by the management of any business or industrial establishments to start working. SECTION 4A-05. Mayor’s Permit Required; Contents; False Statement. – Any person whether natural or juridical, desiring to engage in any business, trade, or activity within the City, shall first submit a written application to the Mayor thru the City Treasurer or his representative for the corresponding permit and license on a form prescribed for this purpose. The application, duly subscribed and sworn to by applicant before any person in authority to administer oath, shall state the name and citizenship of the applicant, the business, trade, or activity he desires to engage in, the particular place where the same shall be conducted, and such other pertinent information and data as may be required. Upon submission of the application, it shall be the duty of the proper authorities to verify the other city requirements regarding the operation of the business or activity such as sanitary requirements; installations of power and light requirements, as well as other safety requirements are complied with. If said applicant deliberately makes a false statement regarding his business, trade or activity, the Mayor shall revoke said permit and the applicant shall be prosecuted in accordance with the penal provisions prescribed hereafter. SECTION 4A-06. Barangay Clearance – All business establishments applying for or renewing business permits shall secure barangay clearance from the barangay where they are located and pay barangay clearance fees, if there is any, before the Mayor’s Permit may be issued. However, if such barangay clearance is not acted upon within seven (7) days after filing thereof, the City Mayor thru the City Treasurer may process the application for the issuance of the permit applied for.

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SECTION 4A-07. Permit or License Certificate – The applicant shall secure the permit or license certificate from the Office of the City Mayor upon payment of the corresponding permit or license fee to the City Treasurer and compliance of other requirements. The Office of the City Mayor shall keep a record of all permits issued. SECTION 4A-08. Term of Permit or License –All permits and licenses shall be granted for a period of one (1) year, to take effect on the date of issue, and shall expire on the date specified therein but not beyond December 31 of the year it was issued. SECTION 4A-09. Validity and Registration of Business Plates – The Business Registration Plates are valid for five (5) years from date of issue before they are replaced; however, during the yearly renewal of the Business/Mayor’s permit, an additional amount of P 50.00 will be charged to cover cost of the Business Registration Renewal Stickers, which will be pasted in the proper space in the Business Registration Plates. SECTION 4A-10. Prohibited Acts – The Mayor’s permit or license purports only to authorize a business activity expressly stated in the permit or license itself. The permittee cannot use the permit or license as a shield to satisfy pre-requisites of law or private contracts nor to violate lawful agreements of private parties. SECTION 4A-11. Posting or Display to Public View - The Mayor’s permit or license issued to any business or industry shall at all times be posted or displayed for public view. Failure on the part of the taxpayers to display the Mayor’s Permit or license issued by the City Mayor shall pay a fine of One Thousand Pesos (P 1,000.00). SECTION 4A-12. Requisites for Newly-Transferred Business - In case of change of ownership of the business as well as the location thereof from one city to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit and pay the corresponding permit fee as though it were a new business. SECTION 4A-13. Permit Refused; To Whom, Revocation and Closure a) Mayor’s Permit may be refused to any person who has violated any ordinance or regulation relating to a license previously granted or who has failed to pay the tax or fee for a business being conducted but not

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licensed, or fails to pay any fine, penalty, tax or other debt or liability to the city within thirty (30) days from the date of the demand. The City Mayor shall close any business establishment operating without any Mayor’s Permit or license. In the case of an existing license to any person, the same shall be revoked and closed by the City Mayor upon his refusal to pay each indebtedness or liability to the former. The penalty for an offending taxpayer is imprisonment of not less than six (6) months but not more than one (1) year or a fine of not less than Five Thousand Pesos (P 5,000.00) but not more than Fifty Thousand Pesos (P 50,000.00) or both, at the discretion of the court. b) Any person or business establishment who remove the posting of the Order of Closure without the proper lifting Order of Closure from the City Mayor shall be fined of not less than Five Thousand Pesos (P 5,000.00) but not more than Fifty Thousand Pesos (P 50,000.00) or an imprisonment of not less than six (6) months but not more than one (1) year, or both, at the discretion of the court. SECTION 4A-14. Separate Permit Fee and License Tax on Different Kinds of Business or Occupation - If a person desires to engage in more than one kind of business or trade, he shall pay the permit fee and license tax imposed on each separate or different business or trade notwithstanding the fact that he may conduct or operate all such distinct business or trade in one establishment only. SECTION 4A-15. Duplicate License - The Office of the City Mayor shall, upon presentation of satisfactory proof that the original of the license certificate has been lost, stolen or destroyed, issue a duplicate of the license certificate upon payment of a fee of two Hundred Pesos (P 200.00) for each duplicate issued. SECTION 4A-16. Abandonment, Closure or Retirement of Business or Occupation - When business or occupation is abandoned or closed, the person conducting the same shall submit to the City Treasurer within thirty (30) days from the date of such abandonment or closure, a sworn statement to that effect, stating therein the date of abandonment or closure and the corresponding taxes due that must be liquidated, otherwise said business shall be presumed to be still in actual operation. All taxes due and payable should be settled before a business is deemed officially close or abandoned. Provided, that all taxes and fees already paid for the whole current year shall not, however, be subject to a refund for the unused term. In excess of the period provided herein, a fee of P 500.00 to P 1,000.00 per year shall be imposed for late filing of closure up to three (3) years only.

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A business subject to the graduated fixed tax on gross sales or receipts shall, upon termination thereof, submit a sworn statement of its gross sales and/or receipts for the current year and shall pay the corresponding tax due thereon. However, a transferring/closure of business shall be allowed to close/transfer elsewhere provided all city business taxes are fully paid for the tax due on the current gross sales and/or receipts realized and the tax due for the preceding year, as the case may be. SECTION 4A-17. Death of Licensee or Permittee - When an individual paying a Mayor’s permit fee or license tax dies and the same business is continued by his heirs or persons interested in his estates, no additional payments shall be required on the unexpired term for which the tax or fee was paid. SECTION 4A-18. Inspection of Business Establishment - Establishments where businesses being conducted may, at all times, be subject to inspection by any official connected with public health, welfare and safety and who has technical and official authority in such matters to determine the effective compliance of the requirements of existing laws and of this Code. Upon the recommendation of said officials, the City Mayor may revoke a permit or license, and no refund of the amount paid by the permittee or licensee shall be made upon revocation thereof. SECTION 4A-19. True Status of Business; Books being Destroyed or Hidden to Subvert Examination - Unless the taxpayer keeps regular books of accounts and /or records required by the National Internal Revenue Code and its implementing rules and regulations, it shall be his duty to keep such books and other records, duly approved by the City Treasurer before its use , which shall truly reflect his business or trade for purposes of assessing the taxes or fees provided therein. If the taxpayer keeps his regular books of accounts and other records outside the territorial limits of the City, he shall keep copies thereof in his business office located within the City and submit the same for examination. Should the City Treasurer, or his representative duly authorized in writing, believes that the records of a taxpayer are in danger of being destroyed, or hidden, in order to render its examination futile or to subvert the assessment or collection of any delinquent or deficiency tax, the books of account and/or records may be taken, upon issuance of the corresponding receipts, and kept in the office of the City Treasurer until examination is terminated and the

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delinquency or deficiency tax is paid. The books of accounts, and/or other records as well, must be preserved by the taxpayer for a period of five (5) years from the date of the last entry. SECTION 4A-20. Rules and Regulations on Certain Establishments. (a) On restaurants, cafes, cafeterias, carenderias, eateries, food caterers, ice cream and other refreshment parlors, soda fountain bars, No owner of said establishments shall employ any cook, or food dispenser without a Food Handler's Certificate from the City Health Officer, renewable every year. (b) Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the City Health Officer and existing laws or ordinances. (c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the City Health Officer.

Article B Permit Fee for Cockpits Owners / Operators / Licensees / Promoters and Cockpit Personnel SECTION 4B-01. Definitions - When used in this Article: (a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (b) Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both. (c)Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs.

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(d) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game.

SECTION 4B-02. Imposition of Fees - There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: (a) From the owner/operator/licensees of the cockpit: 1. Application filing fee 2. Annual cockpit permit fee

P

100.00 2,000.00

(b) From cockpit personnel 1. Promoters/Hosts 2. Pit Manager 3. Referee 4. Bet Taker "Kristo / Llamador" 5. Bet Manager "Maciador/Kasador" 6. Gaffer "Mananari" 7. Cashier 8. Derby (Matchmaker)

1,000.00 500.00 300.00 250.00 250.00 150.00 200.00 200.00

(c) In addition to the following fees shall be paid by the cockpit owner, operator or promoter. Ordinary, per cockfight Special Permit other than Holidays and Sundays Derby

20.00 200.00 50.00

SECTION 4B-03. Time and Manner of Payment (a) The application filing fee is payable to the City Treasurer upon application for a permit or license to operate and maintain cockpits. (b) The cockpit registration fee is also payable upon application for a permit before a cockpit can operate and within the first twenty days of January of each year in case of renewal thereof. January 20;

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(c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee. SECTION 4B-04. Administrative Provisions (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit. The Sangguniang Panlungsod shall determine the number of cockpits to be allowed in this city. (c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the City Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the City Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the City Engineer in accordance with existing ordinances, laws and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this City. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. SECTION 4B-05. Applicability Clause - The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City.

Article C Special Permit Fee for Cockfighting SECTION 4C-01 Definitions. When used in this Article:

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(a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada," or its equivalent in different Philippine localities.

(b) Local Derby is an invitational cockfight participated in by gamecockers or cockfighting "afficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting "afficionados" with "pot money" awarded to the proclaimed winning entry.

SECTION 4C-02. Imposition of Fees - There shall be collected the following fees per day for cockfighting: (a) Special Cockfights (Pintakasi) 1,000.00 (b) Special Derby Assessment from Promoters of Two-Cock Derby Three-Cock Derby Four-Cock Derby Five-Cock Derby & above International Derby

500.00 800.00 1,200.00 1,500.00 5,000.00

SECTION 4C-03. Exclusions - Regular cockfights i.e., those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. SECTION 4C-04. Time and Manner of Payment - The fees herein imposed shall be payable to the City Treasurer before the special cockfights and derbies can be lawfully held. SECTION 4C-05. Administrative Provisions (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this city only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during city agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Panlungsod. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for

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more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans", or for the support of national fundraising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Panlungsod, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. (c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the city without first securing a license renewable every year on their birth month from the city where such cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed by the city shall officiate in all kinds of cockfighting authorized herein. SECTION 4C-06. Applicability Clause - The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City.

Article D Fees on Impounding of Stray Animals SECTION 4D-01. Definition - When used in this Article. (a) Stray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at-large in public or private places whether fettered or not. (b) Public Place includes national, city, or barangay streets, parks, plazas, and such other places open to the public. (c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animal.

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(d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family. Section 4D-02. Imposition of Fee - There shall be imposed the following fees for each day or fraction thereof on each head in the amount of Five Hundred Pesos (P 500.00) of Stray animal found running or roaming at large, or fettered in public or private places: SECTION 4D-03. Time of Payment - The impounding fee shall be paid to the City Treasurer prior to the release of the impounded animal to its owner. SECTION 4D-04. Penalty - Owners whose animals are caught Stray and incurring damages to plants and properties shall pay the following fines: (a) First offense (b) Second offense (c) For the third offense and each subsequent offense

P

1,000.00 2,000.00 3,000.00

In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner.

Article E Permit Fee on Caratela or Calesa SECTION 4E-01. Imposition of Fee - There shall be collected a permit fee of Two Hundred Pesos (P 200.00) per annum for each calesa or caretela exclusively used for tourism business only in this city for which shall be registered with the Office of the City Treasurer. SECTION 4E-02. Time and Manner of Payment - The fee imposed herein shall be due and payable upon application for a Mayor's Permit within the first twenty (20) days of January of each year. For newly acquired calesas or caretelas, the fee shall be payable within twenty (20) days after acquisition. SECTION 4E-03. Administrative Provisions (a) A metal plate shall be provided by the City Treasurer for every registered caretela or calesa. (b) Calesas or caretelas must follow the designated routes provided for by the CTMS.

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Article F Building Permit SECTION 4F-01. Imposition of Fee - There shall be collected a Building permit fee from each applicant for a building permit pursuant to Department Order 155, Series of 1992 dated September 25, 1992 of the Department of Public Works and Highways (DPWH) and/or to other prescribed and updated rates of the Department of Public Works and Highways (DPWH). SECTION 4F-02. Time and Payment - The fees specified under this article shall be paid to the City Treasurer upon application for a building permit from the City Mayor. SECTION 4F-03. Administrative Provisions - (1) The application for the construction and or repair shall be in writing and shall set forth the required information, such as the location and the general dimension of the building and/or other infrastructure of the owners as well as that of the architecture or engineer who draw the plan, an estimate of the entire cost of proposed work, and the following: a. A copy of the plan showing the location of the building to be constructed with the reference boundaries of the lot and is constructed in the town proper or Poblacion. b. General drawing showing: b.1 b.2 b.3 b.4 b.5

Floor and roof plans Foundation and footing plans Transferee and longitudinal plan Elevation Framing plans showing complete forming of the building or structure b.6 Isometric view of plumbing layout b.7 Electrical layout, and b.8 Detail of structure and architectural parts. (2) Office of the Building Officials (OBO) both of Lapu-Lapu City Government and Economic Zones, shall require all contractors applying for a building permit and is operating within the City, a Mayor’s Permit or proof of payment of business taxes and other fees from this City.

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SECTION 4F-04. Penalty - Any violation of the provision of this article shall be punished by a fine of not more than One Thousand Pesos (P 1,000.00) or imprisonment of not more than (2) months, or both at the discretion of the Court. Provided, that notwithstanding the imposition of fine and imprisonment, the offender shall be further required to secure the necessary building permit and to pay the corresponding fees thereof or as required by existing ordinances; Provided further, that in case the construction of the building or structure is not in conformity with existing regulations, the offender shall be required to remove or demolish the said building or structure within reasonable period upon receipt of the order of demolition; and Provided, finally, that upon failure to remove or demolish the said building or structure, the City Mayor or his duly authorized representative shall undertake such removal or demolition at the expense of the offender.

Article G Permit Fee for Zoning / Locational Clearance SECTION 4G-01. Imposition of Fee - There shall be collected a Mayor’s Permit Fee for Zoning / Locational Clearance for all structures constructed in this City in accordance with the prescribed and updated Housing and Land Use Regulatory Board (HLURB) rates. SECTION 4G-02. Time of Payment - The fees in this Article shall be paid by the applicant or his representative to the City Treasurer when zoning/locational clearance is granted. SECTION 4G-03. Administrative Provision - The City Mayor shall administer the provision of this Article and other existing ordinances, executive orders, laws relating to and governing zoning / locational clearance.

Article H Permit Fee for Temporary Use of Roads, Streets, Sidewalk, Alleys, Patios, Plazas and Playgrounds SECTION 4H-01. Imposition of Fee - Any person that shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in this City in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule:

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1) For construction

P

2) Others

50.00 / sq.m. per week or fraction thereof 20.00 / sq.m. per day

For wake and other charitable, religious and educational purposes, use and/or occupancy is exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. SECTION 4H-02. Time of Payment - The fee shall be paid to the City Treasurer upon application of the permit with the City Mayor. SECTION 4H-03. Administrative Provisions - The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The City Engineer shall report to the City Treasurer the area occupied for purposes of collecting the fee.

Article I Permit fee for the Storage of Flammable and Combustible Materials SECTION 4I-01. Imposition of Fee - There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: a. Storage of gasoline, diesel, fuel, kerosene and similar products P

1,000.00

b. Storage of cinematographic film

P

500.00

c. Storage of celluloid

P

500.00

d. Storage of calcium carbide

P

500.00

e. Storage of tar, resin and similar materials

P

300.00

f. Storage of coal deposits

P

300.00

g. Storage of combustible, flammable or explosive substance not mentioned above P 300.00

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SECTION 4I-02. Time of Payment - The fees imposed in Article shall be paid to the City Treasurer upon application for his permit with the Mayor to store the aforementioned substances. SECTION 4I-03. Administrative Provisions (a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefor. Gasoline or naptha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. (b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefor.

Article J Permit and Inspection Fee on Machineries and Engines SECTION 4J-01. Imposition of Fee - There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules: (a) Internal combustible engines:

P

200.00

(b) Other stationery engines or machines:

P

150.00

(c) Electrical generators and other machine propelled by electric motors will be levied at the rate of One Hundred Pesos (P 100.00). SECTION 4J-02. Time of Payment - The annual fee imposed in this Article shall be paid to the City Treasurer upon application of the Permit with the Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty (20) days of January, or of every quarter as the case may be. SECTION 4J-03. Administrative Provision - No engine or machine mentioned above shall be installed or operated within the limits of this City, without the permit of the City Mayor and the payment of the inspection fee prescribed in this Article

85


Article K Permit Fee on Circus and Other Parades SECTION 4K-01. Imposition of Fee - - There shall be collected a Mayor's Permit Fee of Two Hundred Pesos (P 200.00) per day on every circus and other parades using banners, floats or musical instruments carried on in this city. SECTION 4K-02. Time and Manner of Payment - The fee imposed herein shall be due and payable to the City Treasurer upon application for a permit to the City Mayor at least two ( 2 ) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 4K-03. Exemption - - Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 4K-04. Administrative Provisions (a) Any persons who shall hold a parade within this city shall first obtain from the City Mayor Mayor before undertaking undertaking the activity. For this purpose, purpose, a written application shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The City Police Chief of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted.

Article L Fee for Sealing and Licensing of Weights and Measures SECTION 4L-01. Implementing Agency - The City Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. SECTION 4L-02. Sealing and Testing of Instruments of Weights and Measures - All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and

86


sealed every six (6) months by the official sealer who shall be City Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, That all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. SECTION 4L-03. Imposition of Fees - - Every person before using instruments of weights and measures within this City shall first have them sealed and licensed annually and pay therefor to the City Treasurer the following fees: Amount of Fee (a) For sealing linear metric measures: Not over one (1) meter Measure over one (1) meter (b)

20.00 40.00

P

20.00 40.00

For sealing metric measures of capacity: Not over ten (10) liters Over ten (10) liters

(c)

P

For sealing metric instruments of weights: With capacity of not more than 30 kg. With capacity of more than 30 kg. but not more than 300 300 kg.

P

30.00 50.00

With capacity of more than 300 kg. but not more than 3,000 kg. With capacity of more than 3,000 kg.

100.00 150.00

(d)

For sealing apothecary balances of precision

50.00

(e)

For sealing scale or balance with complete set of weights:

For each scale or balances or other balances with complete set of weights for use therewith 40.00 (f) Operators / owners of gasoline station shall have their dispensing pumps calibrated / registered in a bi –monthly basis and pay therefore to the City Treasurer the following prescribed fees: Not over Ten (10) liters Over Ten (10) liters

P

87

50.00 100.00


That the City Government of Lapu-Lapu is hereby authorized to conduct “ on the spot “ calibration / inspection of all dispensing pumps. (g) For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of One Hundred Pesos (P 100.00 ) for each instrument shall be collected. SECTION 4L-04. Payment of Fees and Surcharge - The fees herein imposed shall be paid and collected by the City Treasurer when the weights or measures instruments instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. Failure to have the instrument re-tested and the corresponding fees therefor paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 4L-05. Place of Payment - The - The fees herein levied shall be paid in the City where the business is conducted by persons conducting their business therein. A peddler or itinerant itinerant vendor using only only one (1) instrument of weight or measure shall pay the fee in the City or Municipality where he maintains his residence. SECTIO 4L-06. Exemptions (a) All instruments for weights and measures used in government work of or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures instruments intended for sale. SECTION 4L-07. Administrative Provisions (a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or or measure inaccurate within that that period. The license license shall expire on the day and the month of the year following its original issuance. issuance. Such license shall be preserved preserved by the owner owner and together with the weight or measure covered by the license, shall be exhibited on demand by the City Treasurer or his deputies. 88


(b) The City Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. (c) 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 City Treasurer in the presence of the Provincial Auditor or his representative. SECTION 4L-08. Fraudulent Practices Relative to Weights and Measures The following acts related to weights and measures are prohibited: a)

for any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; inspected;

b)

for any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected;

c)

for any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weight or measure has been fully rested, calibrated, sealed or inspected; inspected;

d)

for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument inst rument of o f weight or measure measur e has been officially tested, calibrated, sealed or inspected;

e)

for any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued;

89


f)

for any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the, purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected;

g)

for any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefor has expired and has not been renewed in due time;

h)

for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed;

i)

for any person to knowingly use any false scale, balance, weight or measure, whether sealed or not;

j)

for any person to fraudulently give short weight or measure in the making of a scale;

k)

for any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or

l)

for any person to procure the commission of any such offense abovementioned by another.

Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the City Treasurer in the same manner as the regular fees for sealing such instruments. SECTION 4L-09. Penalties (a) Any person who shall violate the provisions of paragraphs (a) to (f)

90


and paragraph (l) of this Section shall, upon conviction, be subject to a fine of not less than Two hundred pesos (P200.00) but not more than One thousand pesos (P1,000.00) or by imprisonment of not more than one (1) year, or both, upon the discretion of the court. (b) Any person who shall violate the provisions of paragraph of (g) of this Section for the first time shall be subject to fine of not less than Five hundred pesos (P500.00) or by imprisonment of not less than one (1) month but not more than five (5) years, or both, upon the discretion of the court. (c) The owner-possessor or user of instrument of weights and measure enumerated in paragraph (h) to (k) of this Section shall, upon conviction, be subject to a fine of not less than Three hundred pesos (P300.00) or imprisonment not exceeding one (1) year, or both, upon the discretion of the court.

Article M Registration and Transfer Fees on Large Cattle SECTION 4M-01. Definition - For purposes of this Article, "large cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. SECTION 4M-02. Imposition of Fee - The owner of a large cattle is hereby required to register said cattle with the City Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: Amount of Fee (a) (b)

For Registration Fee For Certificate of Transfer

P

100.00 50.00

The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 4M-03. Time and Manner of Payment - The registration fee shall be paid to the City Treasurer upon registration or transfer of ownership of the large cattle.

91


SECTION 4M-04. Administrative Provisions (a) Large cattle shall be registered with the City Treasurer upon reaching the age of two (2) years. (b) The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered with the City Treasurer. All branded and counter-branded large cattle presented to the City Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. (c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the city issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the City Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. SECTION 4M-05 Applicability Clause - All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations.

Article N Permit Fee for Excavation SECTION 4N-01. Imposition of Fee - There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this city. (a)

For crossing streets with concrete pavement, per linear meter P

92

20.00


(b)

(c)

For crossing streets with asphalt pavement, per linear meter For crossing the streets with gravel pavement, per linear meter -

10.00

5.00

(d)

For crossing existing curbs and gutters resulting in the damage, per linear meter 20.00

(e)

Additional fee for every day of delay in excess of excavation period provided in the Mayor’s permit, per day 20.00

SECTION 4N-02. Time and Manner of Payment - The fee imposed herein shall be paid to the City Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. A cash deposit in an amount equal to 200% of the construction cost of the affected area to be determined by the City Engineer or not less than One Thousand Pesos (P 1,000.00) shall be deposited with the City Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the City Government in case the restoration to its original form of the street excavated is not made within fifteen ( 15 ) days after the purpose of the excavation is accomplished. SECTION 4N-03. Administrative Provisions (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the city streets of Lapu-Lapu unless a permit shall have been first secured from the Office of the City Mayor specifying the duration of the excavation. (b) The City Engineer/City Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the City Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. (c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done.

93


Article O Permit Fee on Film-Making SECTION 4O-01. Imposition of Fee - There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this city. Rate of Fee Per Filming a. b. c. d.

Commercial movies Commercial advertisements Documentary film Videotape coverage

P

500.00 / film 300.00 / film 200.00 / film 100.00 / coverage

In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. SECTION 4O-02. Time of Payment - The fee imposed herein shall be paid to the City Treasurer upon application for the Mayor's Permit five days ( 5 )before location-filming is commenced.

Article P Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 4P-01. Imposition of Fees - There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from non-resident operators of said machinery, renting out said equipment in this city. Rate of Fee Per Annum a. Handtractors, Light Tractors, Heavy Tractors, Bulldozer P 150.00 b. Forklift, Heavy Graders, Light Graders, Mechanized Threshers, Manual Threshers, Cargo Truck, Dump Truck, Road Rollers, Payloader, Primemovers/Flatbeds, Backhoe, Rockcrusher, Batching Plant, Transit/Mixer Truck, Crane P 100.00 c. Other agricultural machinery or heavy equipment not enumerated above P 100.00

94


SECTION 4P-02. Time and Manner of Payment - The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's permit. An additional amount will be charged to cover cost of the Registration Stickers.

Article Q Permit Fees on Tricycle Operation SECTION 4Q-01. Definitions - When used in this Article: (a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the former having a total of four wheels, otherwise known as the motorela. (b) Tricycle Operators are persons engaged in the business of operating tricycles. (c) Tricycle/Motorcycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle operated to render transport services to the general public for a fee. (d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. (e) Zone is a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may operate without a fixed origin and destination. SECTION 4Q-02. Imposition of Fees - There shall be collected an annual franchise fee in the amount of Sixty Pesos (P 60.00 ) for the operation of tricycle-forhire. Other fees on tricycle operations: 1.

Filing fee a. For the first five (5) units b. For each additional unit

95

P

450.00 50.00


2.

Fare adjustment fee for fare increase

150.00

3.

Filing fee for amendment of MTOP

100.00

SECTION 4Q-03. Time of Payment (a) The fee shall be paid to the City Treasurer upon application or renewal of the permit. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. SECTION 4Q-04. Administrative Provisions (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's permit (MTOP) from the Sangguniang Panlungsod. (b) The Sangguniang Panlungsod of this city shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service. 2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the city unless the applicant is in possession of units with valid registration papers form the Land Transportation Office (LTO). 3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents; 96


4. Operators of tricycles/motorcycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. 5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Panlungsod; 6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceed forty (40) KPH. The Sangguniang Panlungsod may provide exceptions if there is no alternative route. 7. Tricycles/Motorcycles-for-hire shall be allowed to operate like a taxi service, i.e., service is rendered upon demand and without a fixed route within a zone. (c) The Sangguniang Panlungsod may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (d) The zones must be within the boundaries of this city. The existing zones which covers the territorial unit not only of the city but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. (e) The City Attorney shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator.

97


Article R Permit Fees for the Conduct of Group Activities SECTION 4R-01. Imposition of Fee - Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this city shall obtain a Mayor’s permit therefor for every occasion of not more than twenty-four (24) hours and pay the City Treasurer the corresponding fee in the following schedule: 1.

Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets P 300.00 2. Dances, coronation and ball 150.00 3. Promotional sales and other group activities 100.00 SECTION 4R-02. Time of Payment - The fee imposed in this article shall be paid to the City Treasurer upon filing of application for permit with the City Mayor. SECTION 4R-03. Exemption - Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor’s Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 4R-04. Administrative Provision - A copy of every permit issued by the City Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the city who shall assign police officers to the venue of the program or activity to help maintain peace and order.

Article S Permit Fee for Billboards, Signboards and other Advertisements SECTION 4S-01. Imposition of Fees - There shall be collected a permit fee at the following rates for each billboard, signboard and other form of advertisements in this city.

98


(a) Billboards or signboards for advertisements of business (per square meter or fraction thereof): 1. Single face 30.00 2. Double face 70.00 Note: valid only for the first thirty (30) days plus Five Pesos (5.00) per day in excess thereof. (b) Billboards or signboards for professionals (per square meter or fraction thereof): 50.00 (c) Billboards, signboards or advertisements for business and profession painted on any building or structure or otherwise separated or detached therefrom (per month per square meter or fraction thereof): 20.00 (d) Advertisements by means of placards (per month per square meter or a fraction thereof): 50.00 (e) Additional permit fee of P 30.00 per square meter or fraction thereof to owners of any billboard or signboard under items a. to d. above, where electric or neon lights are used for such billboard or signboard. (f) Advertisements or promotions by means of vehicles, balloons, kites, etc. With or without loud speakers (per day or fraction thereof): 50.00 (g) Advertisements for business or professionals by means of slides in movies, payable by movie operators (per slide) 50.00

CHAPTER 5 SERVICE FEES Article A Secretary's Fees SECTION 5A-01. Imposition of Fees - There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this city. Amount of Fee (a) For every page or fraction thereof typewritten (not including the certificate and notation) P 20.00 (b) For each certificate of correctness (with seal of Office) written on the copy or attached thereto 25.00

99


(c) For certifying the official act of the City Judge or other judicial certificate with seal 40.00 (d)

For certified copies of any papers, records, decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page 20.00

(e)

For certification of photocopied documents (per page) 20.00

(f)

Photocopy or any other copy produced by copying machine (per page)

20.00

SECTION 5A-02. Exemption - The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 5A-03. Time and Manner of Payment - The fees shall be paid to the City Treasurer at the time the request, written or otherwise, for the issuance of a copy of any city record or document is made.

Article B Local Civil Registry Fees SECTION 5B-01. Imposition of Fees - There shall be collected for services rendered by the City Civil Registrar of this city the following fees:

(a) Birth, Marriage and Death Certificates 50.00 (b) Certified True Copy of Birth, Marriage and Death Certificate and other documents 30.00 (c) Late Registration of Birth, Marriage and Death 100.00 (d) Registration of Court Decress 100.00 (e) Legitimation, Acknowledgement and Affidavit to Use Surname 100.00 (f) Petition for Clerical Error 1,000.00 (g) Petition for Change of First Name 3,000.00 (h) Marriage License 2.00 (i) Application for Marriage License 100.00

100


(j) License Service Fee (k) Service Fee per BREQS Request (l) Endorsement Fee (m) Marriage solemnization fee (n) Adoption (Registration and Certification) (o) Annulment of Marriage (Registration and Certification) (p) Legal Separation (Registration and Certification) (q) Naturalization (Registration and Certification) (r) Other legal documentation for record purposes (s) For certified copies of any document in the register, for each page (t) Burial Permit Fee or transfer of cadaver (u) Fee for exhumation of cadaver (v) Fee for removal of cadaver

50.00 50.00 100.00 50.00 400.00 500.00 500.00 400.00 50.00 50.00 20.00 20.00 25.00

SECTION 5B-02. Exemptions - The fee imposed in this Article shall not be collected in the following cases: (a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. (b) Burial permit of a pauper, per recommendation of the City Mayor. SECTION 5B-03. Time of Payment - The fees shall be paid to the City Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 5B-04. Administrative Provision - A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning.

Article C Police Clearance Fee SECTION 5C-01. Imposition Fee - There shall be paid for each police clearance certificate obtained from the City police Chief of the Philippine National Police of this City the following fees:

101


Amount of Fee 1. For employment, scholarship, study grant, and other hereunder specified P 2. For application for Filipino citizenship 3. For tourist passport or visa application 4. For working passport or visa application 5. For change of name 6. For police reports 7. For firearms permit application 8. For PLEB clearance

purposes not 20.00 800.00 200.00 200.00 100.00 20.00 200.00 20.00

SECTION 5C-02. Time of Payment - The service fee provided under this Article shall be paid to the City Treasurer upon application for police clearance certificate.

Article D Sanitary Inspection Fee SECTION 5D-01. Imposition of Fee - There shall be collected the following annual fees from each business establishment in this city or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: Amount of Fee For each business, industrial, or agricultural establishment: With an area of 100 sq.m. or more but less than 200 sq. m. With an area of 200 sq.m. or more but less than 500 sq. m. With an area of more than 500 sq.m.

P

100.00 200.00 300.00

SECTION 5D-02. Time of Payment - The fees imposed in this Article shall be paid to the City Treasurer upon filing of the application for the sanitary inspection certificate with the City Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 5D-03. Administrative Provisions (a) The City Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and

102


accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. (b) The City Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate.

Article E Service Fees for Health Examination SECTION 5E-01. Imposition of Fee - There will be collected a fee from any person who is given a physical, dental and laboratory examination by the City Health Officer or his duly authorized representative, as required by existing ordinances in accordance with the following rates: Physical, Dental and Other Fees: (a) Heath card (b) Sanitary P ermit (c) Tooth Extraction (d) Tooth Filling (e) Tooth Cleaning (f) Medical Certification (g) Pre-Marriage Counselling Fee (h) Driver’s License Medical Fee

P

20.00 100.00 100.00 100.00 100.00 100.00 100.00 50.00

P

80.00 30.00 25.00 90.00 190.00 200.00 350.00 60.00

Laboratory Fees: (a) Complete Blood Count (CBC) (b) Urinalysis (U/A) (c) Stool Examination (S/E) (d) Hepatitis B Surface Antigen (e) HIV Testing (f) Drug Testing (g) Stool Culture (h) Blood Typing

A fee of Ten Pesos (P 10.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the City Health Officer.

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SECTION 5E-02. Time of Payment - The fee shall be paid to the City Treasurer before the physical examination is made and the medical certificate is issued. SECTIOIN 5E-03. Administrative Provisions (a) Individuals engaged in an occupation or working in the following establishments, are hereby required to undergo physical and medical examination before they can be employed and thereafter. 1. Food establishments - establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools, dance halls and night clubs - include dance instructors, hostess, cooks, bartenders, waitresses, etc. 4. Tonsorial and beauty establishments - include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc. 5. Massage clinics and sauna bath establishments - include masseurs, massage clinic/sauna bath attendants, etc. 6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums. (b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. (c) The City Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. (d) It shall be the duty of the City Health Officer to furnish the City Treasurer all health examinations conducted on different establishments for billing and collection purposes.

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SECTION 5E-04. Penalty - A fine of Five Thousand Pesos (P 5,000.00) shall be paid paid by the owne owner, r, manage managerr or oper operator atorss of the estab establish lishment ment for each each employe employeee found to be without the necessary medical certificates.

Article F Dog Vaccination Fee SECTION 5F-01. Imposition Fee - There - There shall be collected / imposed from every owner of the dog a vaccinati v accination on fee of Seventy Five Pesos (P 75.00) for every dog vaccinated and a registration fee of Seventy Five Pesos (P 75.00) within the territorial jurisdiction of this city. Twenty Five Pesos (P 25.00) of the Registration Fee shall go to the t he participating Barangay and the remaining Fifty Pesos (P 50.00) shall go to the City. SECTION 5F-02. Time of Payment - - The fee shall be paid to the City Treasurer prior to the vaccination of the dog in close coordination with the City Agricultural Office Office and the Office of the City Veterinarian. SECTION 5F-04. Penalty - Any - Any dog owner who fails to abide by any of the provisions of this ordinance shall be subjected to a fine as prescribed in Republic Act No. 9482 also known as The Anti Rabies Act of 2007. It shall be the responsibility of the City Veterinary to administer this Ordinance, and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be the responsibility of the Office of the City Veterinarian. Administrative provisions under City Ordinance No. 275-2005 (An Ordinance Requiring Registration and Vaccination of Dogs and other Domestic Animals and Providing Penalties Thereof) shall still be in effect for the purpose of this particular article.

Article G Inspection Fees for Occupancy SECTION 5G-01. Imposition of Fee - There shall be collected the following fees from each building constructed in this city, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule:

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Amount of Fee Residential Commercial Commercial / Institutional Institutional Industrial

200.00 400.00 500.00

SECTION 5G-02. Time of Payment - The fees imposed in this Article shall be paid to the City City Treasure Treasurerr upon filing filing of the applica application tion for for occupancy occupancy with the the City Engineer. SECTION 5G-03. Administrative Provisions (c) The City Engineer or his duly authorized representative shall conduct an inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. (d) The City Engineer shall require evidence of payment of the fee imposed herein before he issues the occupancy certificate.

CHAPTER 6 CITY CHARGES Article A Rentals of Personal, Real Properties and Recreational Facilities Owned by the City SECTION 6A.01. Imposition. Imposition . The following charges shall be collected for the use of real, personal properties and recreational facilities of this city: Rate of Rental 1. Parks and Gardens

2. Covered Courts

P

300.00 first 4 hours 50.00 / hour for the succeeding hours 500.00 first 4 hours 100.00 / hour for the succeeding hours

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3. Auditorium and Sports Complex 300.00 first 4 hours 50.00 / hour for the succeeding hours 4. Chairs and Tables

5.00 – chairs and 10.00 - tables

Note: An additional amount shall be collected for electricity consumption at the rate of Fifty Pesos (P 50.00) per hour. SECTION 6A-02. Time of Payment - The fees imposed herein shall be paid to the City Treasurer or his duly authorized representative, before the use or occupancy of the property.

Article B Service Charge for Garbage Collection SECTION 6B-01. Imposition of Fee - - There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule: (a) Corporations – Five percent (5%) of the business tax due or Five Hundred Pesos (P 500.00), whichever is higher, but not to exceed Fifty Thousand Pesos ( P 50,000.00). (b) Single Proprietorship – Three percent (3%) of the business tax due or Three Hundred Pesos (P 300.00), whichever is higher, but not to exceed Five Thousand Pesos (P 5,000.00). SECTION 6B-02 Time of Payment - The - The fees prescribed in this Article shall be paid paid to the City City Treasure Treasurerr on or before before the the tenth tenth (10th) day of every month or the authorized representative who shall collect the said fee from the establishment. SECTION 6B-03. Administrative Provisions (a) For purposes of the imposition, the area of garbage collection shall only be the business area of the city proper and Public Market. (b) The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed placed in front front of his his establi establishme shment nt befor beforee the the time time of garbage garbage collect collection. ion.

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(c) The Sanitary Inspector (for the City Health Officer) shall inspect once every month of the said business establishment to find out whether garbage is properly disposed of within the premises. (d) This Article shall not apply to business operators or establishments, which provides their own system of garbage disposal.

Article C Charges for Parking SECTION 6C-01. Imposition of Fee - There is hereby imposed a parking fee of Ten Pesos (P 10.00) per hour, a fraction thereof shall be considered one (1) hour, for motor vehicles parked on the duly marked pay parking area, within the designated pay parking zones. There is likewise imposed a parking fee of One Hundred Pesos (P 100.00) for overnight parking within the designated pay parking zones. Towing Fee of Three Hundred Pesos (P 300.00) and impounding fee of One Hundred Pesos (P 100.00) per day shall be collected from owners of vehicles who shall violate this Article. SECTION 6C-02. Time of Payment - The fees herein imposed shall be paid to the City Treasurer or to his duly delegated representative upon parking thereat.

Article D City Hospital Service Fees SECTION 6D-01. Imposition of City Hospital Service Fees - The following schedule of fees is hereby imposed for services of facilities rendered by the City Hospital: Amount of Fee GENERAL SURGERY Removal of stitches Dressing I&D

P

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20.00 30.00 75.00


Removal of foreign body Suturing of lacerated wound Circumcision (regular schedule) (operation tuli) Cleft lip repair Herniorraphy (local) Herniotomy (GA) Thyroidectomy (local) Mastectomy (GA) Sistrunk procedure (GA) Anal Surgery (GA) Fistulomy Hemorroidectomy Foley bag catheter insertion

100.00 390.00 390.00 150.00 500.00 1,500.00 2,000.00 1,500.00 2,500.00 1,500.00 1,500.00

25.00

FAMILY INTERNAL MEDICINE Nebulization Injection of medications

20.00 20.00

DERMATOLOGY Electrocautery Verucca Vulgaris Other skin tumors Skin biopsy Excision of skin tumors Surgery using caultery machine

390.00 390.00 390.00 390.00 100.00

ORTHOPEDICS Excision of tendon cyst, lipoma, etc. (local) Release of trigger finger (fascial sheath) Removal of pins, screws (local) Excision of cyst (GA) Removal of bone implants (GA) Closed reduction & casting (local) (GA) Removal of cast Intralesional steroid/anesthesia injection Disaticulation (local) Removal of external fixation (local)

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390.00 100.00 50.00 400.00 400.00 200.00 400.00 30.00 40.00 390.00 40.00


Erythrocyte sedimentation rate Clotting time Bleeding time Peripheral smear Clot retraction time Prothrombin time Malarial smear ABO/Rh typing Comb’s test (direct) (indirect) Pap’s smear AFB smear Gram’s stain

40.00 40.00 20.00 50.00 120.00 200.00 40.00 100.00 100.00 100.00 55.00 60.00 60.00

DENTAL Dental consultation Oral exam Dental filling (composite) (amalgam) Detal extraction (simple, per tooth) (impacted, per tooth) I & D of abscess

10.00 10.00 100.00 100.00 60.00 300.00 75.00

OBSTETRICS Diagnostic laparoscopy D&C Cauterization

3,000.00 500.00 250.00

RADIOLOGY Skull Nasal bones Mastoids Optic Furamen Paranasal sinuses Facial bones Ventrinulography Anglography-Bilateral Temporamandibular joint

150.00 150.00 210.00 265.00 260.00 145.00 900.00 1,000.00 220.00

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Sialography Mandible Nasopharynx Orbit Cervical spine

(AP-lat.) (AP-lat.-obliq.)

Neck Chest PA (Child PA-lat.) (Adult PA-lat.) Thoracic cages Esophagography/Barium Swallow Plain Abdomen Adult Child Upper Gstroentestinal series Hypothonic Deudonography Barium Enema Oral Cholecystography Operative Cholangiography T-tube cholangiograhy Chole-GI series Small Intestinal series Colonogram/Disral Kidney; Ureter; Bladder Intra-venous Pyelography Hypertensive IVP Retrograde pyelography Cystography Ureterography Voiding Systogram Fistulogram Fetography Pelvimetry Hysterosalpinogography Dorsal vertebra Lumbar vertebra (AP-lat.) (AP-lat. Obliz.) Lumbo-sacral Shoulder Humerus Forearm

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220.00 150.00 200.00 135.00 130.00 200.00 120.00 150.00 160.00 200.00 245.00 230.00 150.00 150.00 480.00 845.00 1,000.00 220.00 220.00 220.00 280.00 280.00 280.00 150.00 500.00 535.00 500.00 300.00 300.00 300.00 215.00 200.00 200.00 220.00 245.00 180.00 215.00 200.00 200.00 170.00 170.00

20th Reg. Session, 11 th SP, Res. No. 432-2007, Ord. No. 070-20 07 Cont’d: -112 -

Elbow Wrist Hand Hip Joint Leg Femur/thigh Knee Foot Ankle joint Skeletal Survey Scoliotic Series Pelvis Coccyx Sacrococcygeal Myelography Sella Turcica Parallax View Clavicle

120.00 120.00 120.00 170.00 170.00 180.00 130.00 130.00 130.00 800.00 300.00 140.00 120.00 110.00 350.00 150.00 115.00 150.00

LABORATORY HEMATOLOGY: CBC RBC WBC Differential count Platelet count Hemoglobin Hematocrit Reticulocyte count Erythrocyte sedimentation rate Clotting time Bleeding time LE Preparation Peripheral smear Red Cell Indices Clot retraction time Prothrombin time Malarial smear

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100.00 40.00 40.00 60.00 75.00 50.00 50.00 50.00 50.00 40.00 20.00 125.00 60.00 55.00 120.00 200.00 40.00


THYROID PANEL: INDIVIDUAL TESTING T3 T4 TSH

400.00 400.00 400.00

BIOPSY Frozen Section 1-2 Slides 3-5 Slides 6 slides F N A Biopsy PAP Smear

550.00 110.00 150.00 220.00 300.00 100.00

CLINICAL MICROSCOPY Urinalysis Urobilinogen Albumin Sugar Fecalysis (S/E) Occult Blood Pregnancy test Drug test

40.00 40.00 40.00 40.00 40.00 50.00 100.00 250.00

CLINICAL CHEMISTRY Lipase Amylase Bilirubin Cholesterol Creatinine FBS Alkaline Phosphatase Acid Phosphatase SGOT SGPT BUA Potassium (k) Sodium (Na)

160.00 105.00 150.00 110.00 85.00 85.00 90.00 90.00 110.00 110.00 100.00 150.00 150.00

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BUN B1 B2 Triglycerides Total Chon (TP) HDL Albumin Uric

80.00 110.00 150.00 150.00 180.00 70.00 85.00

BLOOD BANKING Blood Typing (ABO) RH Typing Coomb’s Test Direct Indirect RPR H B S Ag HIV 1 and 2 ELA HEP C ASO

100.00 75.00

GLYCOSYLATED HEMOGLOBIN

375.00

100.00 100.00 165.00 165.00 220.00 240.00 350.00 150.00

SECTION 6D-02. Time and Manner of Payment - The fees herein shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate attention.

SECTION 6D-03. Exemptions - Residents who are certified by the assigned City Officer as indigent and upon approval by the City Mayor may be exempted from the payment of any or all fees in this schedule. An indigent is one who belongs to a family whose family income does not exceed P50,000.00 per year of the poverty line established by NEDA, whichever is higher.

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Article E Slaughter and Corral Fees

SECTION 6E-01. Imposition of Fees. There shall be imposed the following: (a) Permit Fee to Slaughter . Before any animal is slaughtered for public consumption, an entrance permit fee therefor shall be secured from the City Veterinarian or his duly authorized representative who will determine whether the animal is fit for human consumption, thru the City Treasurer upon payment of the corresponding entrance fee, as follows: Per Head Large cattle Hogs Goat/Sheep All others

7.00 / head 7.00 / head 7.00 / head 7.00 / head

(b) Slaughter Fee. The fee shall be paid to cover the cost of serve in the slaughter of animals at the City slaughterhouse, in accordance with the following rates: Large cattle Hogs Goat/Sheep All others


(c) Corral Fee , per head, per day or fraction thereof: Large cattle Hogs Goat/Sheep All others


SECTION 6E-02. Prohibition - Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the City Veterinarian.

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SECTION 6E-03. Time of Payment (a) Permit Fee. The fee shall be paid to the City Treasurer upon application for a permit to slaughter with the City Veterinarian. (b) Slaughter Fee. The fee shall be paid to the City Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside the public slaughterhouse. (c) Corral Fee. The fee shall be paid to the City Treasurer before the animal is kept in the city corral or any place designated as such. If the animal is kept in the coral beyond the period for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. SECTION 6E-04. Time of Payment – b. The slaughter of any kind of animal intended for sale shall be done only in the city slaughterhouse designated as such by the Sangguniang Panlungsod. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold. c. Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the City Veterinarian or his duly authorized representative, through the City Treasurer. The permit shall bear the date and month of issue and the stamp of the City Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appears. d. The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times.

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CHAPTER 7 GENERAL ADMINISTRATIVE PROVISIONS Article A Collection and Accounting of City Taxes and Other Impositions SECTION 7A-01. Tax Period - Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 7A-02. Accrual of Tax - Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. SECTION 7A-03. Time of Payment - Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 7A-04. Surcharge for Late Payment - Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 7A-05. Interest on Unpaid Tax - In addition to the surcharge imposed herein, where the amount of any other revenue due to the city except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax 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 7A-06. Collection - Unless otherwise specified, all taxes, fees and charges due to this city shall be collected by the City Treasurer or his duly authorized representatives. 117

20th Reg. Session, 11 th SP, Res. No. 432-2007, Ord. No. 070-2007 Co nt’d: - 118 -

Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the City Treasurer is hereby authorized, subject to the approval of the City Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 7A-07. Issuance of Receipts - It shall be the duty of the City Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. SECTION 7A-08. Accounting of Collections - Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the City. SECTION 7A-09. Examination of Books of Accounts - The City Treasurer shall, by him/herself or through any of his/her deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the city, and subject to city taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the City Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the City Treasurer, his deputy or duly authorized representative.

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The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 7A-10. Accrual to the General Fund of Fines, Costs, and Forfeitures - Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any city ordinance shall accrue to the General Fund of the city.

Article B Civil Remedies for Collection of Revenues SECTION 7B-01. Local Government's Lien - Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 7B-02. Civil Remedies - The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the City Treasurer. SECTION 7B-03. Distraint of Personal Property - The remedy by distraint shall proceed as follows:

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(a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the City Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the City Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the City Mayor. (d) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public

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auction to the highest bidder for cash. Within five (5) days after the same, the City Treasurer, shall make a report of the proceedings in writing to the City Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the City Treasurer as Chairman, with a representative of the Commission on Audit and the City Assessor as Members. (f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount de, including all expenses, is collected. (g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the City Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the city who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the city, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question.

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In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlungsod. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer, if he/she fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. (i) Advertisement and Sale. Within thirty (30) days after levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the city. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the City Hall or on the property to be sold, or at any other place as determined by the City Treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sanggunian, the City Treasurer shall make and deliver to the purchaser a certificate of sale,

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showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The City Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. (j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the City Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or his representative. The City Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends.

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(l) Purchase of Property by the City for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the City Treasurer shall purchase the property on behalf of the city to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this city without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture the taxpayer or any of his representative, may redeem the property by paying to the City Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the city. (m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Panlungsod may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this city. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The city may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest:

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1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property.

Article C Miscellaneous Provisions SECTION 7C-01. Power to Levy Other taxes, Fees or Charges - The city may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 7C-02. Publication of the Revenue Code - Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places.

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SECTION 7C-03. Public Dissemination of this Code - Copies of this Revenue Code shall be furnished to the City Treasurer for public dissemination. SECTION 7C-04. Authority to Adjust Rates - The Sangguniang Panlungsod shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. SECTION 7C-05. Withdrawal of Tax Exemption Privileges - Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by Dep. Ed. as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn.

CHAPTER 8 GENERAL PENAL PROVISIONS SECTION 8-01. Penalties for Violation of Tax Ordinance – Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance, shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P 1,000.00) nor more than Five Thousand Pesos (P 5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. However, unless otherwise specific penalties are provided for in every Article of this Ordinance, the specific penalties in every Article shall prevail over the general penal provisions mentioned in this chapter. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor.

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Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance.

CHAPTER 9 FINAL PROVISIONS SECTION 9-01. Separability Clause - If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 9-02. Applicability Clause - All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 9-03. Repealing Clause - All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 9-04. Suppletory Effect – Republic Act 7160, otherwise known as Local Government Code of the Philippines shall have suppletory application on this Code. SECTION 9-05. Effectivity This Ordinance shall take effect on January 1, 2008. ENACTED,

December 26, 2007.

APPROVED.

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o0o –

I hereby certify to the correctness of the above-quoted ordinance.

FRANCISCO Y. LIMPANGUG

Acting SP/City Secretary ATTESTED: MARIO Y. AMORES, M.D.

Vice Mayor &Presiding Officer APPROVED: ARTURO O. RADAZA

City Mayor

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Lapu-Lapu City Revised Revenue Code

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